XML 358 R54.htm IDEA: XBRL DOCUMENT v3.25.1

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Notes and other explanatory information [abstract]

SCHEDULE OF INCOME TAX RECOVERY

 SCHEDULE OF INCOME TAX RECOVERY

For the Year Ended December 31,		2024				2023				2022
Net loss before taxes		$	(56,695,823	)		$	(20,267,365	)		$	(21,036,690	)
Expected current income tax recovery		$	15,024,000			$	5,370,852			$	5,574,723
Change in statutory, foreign tax, foreign exchange rates and other			(1,717,000	)			-				-
Amounts not deductible for tax purposes			(8,988,000	)			(1,113,000	)			(1,177,000	)
Other deductible items			232,000				191,000				161,000
Adjustment to prior years provision versus statutory tax returns and expiry of non capital losses			6,623,000				-				-
Other non deductible items			-				(69,000	)			(66,000	)
Change in unrecognized deductible temporary differences			(11,174,000	)			-				-
Non taxable gain (loss)			-				-				(388,000	)
Deferred R&D expenses, net			-				(459,000	)			(627,000	)
Foreign tax differential			-				(905,538	)			(828,000	)
Unrecognized tax losses			-				(3,015,314	)			(2,649,723	)
Income tax recovery recognized		$	-			$	-			$	-

SCHEDULE OF FUTURE INCOME TAX ASSETS

The following table reflects future income tax assets at December 31:

 SCHEDULE OF FUTURE INCOME TAX ASSETS

		2024				2023				2022
Resource assets		$	827,000			$	1,024,271			$	1,024,271
Gross unamortized share issue costs			1,280,000				810,000				1,081,250
Capitalized S.174 expenses			10,088,000				5,900,000				2,368,000
Canadian non-capital losses			27,466,000				22,585,000				21,955,000
Canadian capital losses			5,252,000				5,300,000				5,156,000
US non-capital losses			98,396,000				95,300,000				93,000,000
Singapore non-capital losses			18,254,000				19,300,000				13,800,000
Property and equipment			4,783,000				-				-
Unused income tax losses			166,346,000				150,219,271				138,384,521
Unrecognized deferred tax assets			(166,346,000	)			(150,219,271	)			(138,384,521	)
Deferred income tax assets recognized		$	-			$	-			$	-

X

- Definition

Disclosure of detailed information about income tax explanatory

+ References

No definition available.

+ Details

Name:	POET_DisclosureOfDetailedInformationAboutIncomeTaxExplanatory
Namespace Prefix:	POET_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2024-01-01
-Paragraph 81
-Subparagraph g
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2024-en-r&anchor=para_81_g&doctype=Standard
-URIDate 2024-03-27

+ Details

Name:	ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	dtr-2022:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_NotesAndOtherExplanatoryInformationAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration