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Income Taxes (Tables) | 12 Months Ended
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Mar. 31, 2018
Disclosure Of Income Taxes [Abstract] |
Summary of Income Tax Expense | Income tax expense varies from the amount that would be computed by applying the basic federal and provincial tax rates to loss before income taxes, shown as follows:
| March 31, 2018 |  |  | March 31, 2017 |
Loss from operations |  | (52,541 | ) |  |  | (10,275 | )
Expected tax rate |  | 26.5 | % |  |  | 26.5 | %
Expected tax benefit resulting from loss | $ | 13,923 |  |  | $ | 2,723 |
Non-deductible expenses |  | (19,310 | ) |  |  | (2,156 | )
Increase in unrecognized temporary differences |  | (5,506 | ) |  |  | 2,258 |
Non-taxable portion of capital gains and losses |  | 9,421 |  |  |  | - |
Other |  | (121 | ) |  |  | (122 | )
Income tax (expense) recovery | $ | (1,593 | ) |  | $ | 2,703 |
Summary of Effect of Temporary Differences and Loss Carryforwards | The effect of temporary differences and loss carryforwards that give rise to significant portions of the deferred tax liability, which has been recognized during the year ended March 31, 2018 are as follows:
| March 31, 2017 |  |  | Recognized in profit or loss |  |  | Recognized in equity |  |  | Recognized in other comprehensive income |  | Disposal of consolidated entity |  | Business combinations and assets held for sale |  | March 31, 2018 |
Deferred tax asset |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss carryforwards | $ | 30,494 |  |  | $ | 5,677 |  |  | $ | - |  |  | $ | - |  | $ | (1,014 | ) | $ | - |  | $ | 35,157 |
Other |  | 829 |  |  |  | - |  |  |  | 4,511 |  |  |  | - |  |  | - |  |  | - |  |  | 5,340 |
|  | 31,323 |  |  |  | 5,677 |  |  |  | 4,511 |  |  |  | - |  |  | (1,014 | ) |  | - |  |  | 40,497 |
Deferred tax liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed assets |  | (1,126 | ) |  |  | 3,577 |  |  |  | - |  |  |  | - |  |  | (263 | ) |  | (1,117 | ) |  | 1,071 |
Intangibles |  | (42,703 | ) |  |  | 10,310 |  |  |  | - |  |  |  | - |  |  | 6,965 |  |  | - |  |  | (25,428 | )
Biological assets |  | (20,615 | ) |  |  | (9,460 | ) |  |  | - |  |  |  | - |  |  | 295 |  |  | - |  |  | (29,780 | )
Investments |  | (3,184 | ) |  |  | (13,558 | ) |  |  | - |  |  |  | (5,124 | ) |  | - |  |  | - |  |  | (21,866 | )
Other long-term liabilities |  | - |  |  |  | 2,783 |  |  |  | - |  |  |  | - |  |  | - |  |  | - |  |  | 2,783 |
Other |  | 381 |  |  |  | (922 | ) |  |  | - |  |  |  | - |  |  | (284 | ) |  | 12 |  |  | (813 | )
|  | (67,247 | ) |  |  | (7,270 | ) |  |  | - |  |  |  | (5,124 | ) |  | 6,713 |  |  | (1,105 | ) |  | (74,033 | )
Net deferred taxes | $ | (35,924 | ) |  | $ | (1,593 | ) |  | $ | 4,511 |  |  | $ | (5,124 | ) | $ | 5,699 |  | $ | (1,105 | ) | $ | (33,536 | )
The effect of temporary differences and loss carryforwards that give rise to significant portions of the deferred tax liability, which has been recognized during the year ended March 31, 2017 are as follows:
| March 31, 2016 |  |  | Recognized in profit or loss |  |  | Recognized in goodwill |  |  | Recognized in other comprehensive income |  | Liabilities associated with asset held for sale |  | March 31, 2017 |
Deferred tax asset |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loss carryforwards | $ | 9,100 |  |  | $ | 15,332 |  |  | $ | 6,062 |  |  | $ | - |  | $ | - |  | $ | 30,494 |
Other |  | 224 |  |  |  | (62 | ) |  |  | 667 |  |  |  | - |  |  | - |  |  | 829 |
|  | 9,324 |  |  |  | 15,270 |  |  |  | 6,729 |  |  |  | - |  |  | - |  |  | 31,323 |
Deferred tax liability |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Fixed assets |  | (1,097 | ) |  |  | 132 |  |  |  | (161 | ) |  |  | - |  |  | - |  |  | (1,126 | )
Intangibles |  | (8,436 | ) |  |  | 479 |  |  |  | (34,746 | ) |  |  | - |  |  | - |  |  | (42,703 | )
Asset held for sale |  | - |  |  |  | - |  |  |  | (820 | ) |  |  | - |  |  | 820 |  |  | - |
Biological assets |  | (7,201 | ) |  |  | (12,529 | ) |  |  | (885 | ) |  |  | - |  |  | - |  |  | (20,615 | )
Investments |  | - |  |  |  | (756 | ) |  |  | - |  |  |  | (2,428 | ) |  | - |  |  | (3,184 | )
Other |  | (3 | ) |  |  | 107 |  |  |  | 277 |  |  |  | - |  |  | - |  |  | 381 |
|  | (16,737 | ) |  |  | (12,567 | ) |  |  | (36,335 | ) |  |  | (2,428 | ) |  | 820 |  |  | (67,247 | )
Net deferred taxes | $ | (7,413 | ) |  | $ | 2,703 |  |  | $ | (29,606 | ) |  | $ | (2,428 | ) | $ | 820 |  | $ | (35,924 | )
Summary of Unrecognized Temporary Differences | The unrecognized temporary differences of the Company are comprised of:
| March 31, 2018 |  |  | March 31, 2017 |
Losses carried forward | $ | 30,041 |  |  | $ | 2,792 |
Intangibles assets and fixed asset |  | - |  |  |  | 9,906 |
Total | $ | 30,041 |  |  | $ | 12,698 |
Non-Capital Losses Available to Reduce Future Years Taxable Income |
24. | INCOME TAXES (CONTINUED)
The Company has the following non-capital losses available to reduce future years' taxable income which expires as follows:
2030 | $ | 40 |
2031 |  | 123 |
2032 |  | 376 |
2033 |  | 3,195 |
2034 |  | 7,258 |
2035 |  | 18,196 |
2036 |  | 29,806 |
2037 |  | 29,202 |
2038 |  | 79,301 |
Foreign - indefinite |  | 3,900 |
| $ | 171,397 |

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