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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
Income Tax Disclosure [Abstract] |
Summary of Income Tax Provision (Recovery) | The components of the provision for (recovery of) income tax for the years ended December 31, 2024, 2023 and 2022 are as follows:
|  | 2024 |
|  | Current |  |  | Deferred |  |  | Total |
US Federal |  | $ | — |  |  | $ | 1,201 |  |  | $ | 1,201 |
US State |  |  | 47 |  |  |  | — |  |  |  | 47 |
Canadian |  |  | 30 |  |  |  | (2,940 | ) |  |  | (2,910 | )
|  | $ | 77 |  |  | $ | (1,739 | ) |  | $ | (1,662 | )
|  | 2023 |
|  | Current |  |  | Deferred |  |  | Total |
US Federal |  | $ | — |  |  | $ | 3,000 |  |  | $ | 3,000 |
US State |  |  | 34 |  |  |  | — |  |  |  | 34 |
Canadian |  |  | 371 |  |  |  | 4,046 |  |  |  | 4,417 |
|  | $ | 405 |  |  | $ | 7,046 |  |  | $ | 7,451 |
|  | 2022 |
|  | Current |  |  | Deferred |  |  | Total |
US Federal |  | $ | — |  |  | $ | 14,650 |  |  | $ | 14,650 |
US State |  |  | 72 |  |  |  | (2,085 | ) |  |  | (2,013 | )
Canadian |  |  | (5,222 | ) |  |  | (2,734 | ) |  |  | (7,956 | )
|  | $ | (5,150 | ) |  | $ | 9,831 |  |  | $ | 4,681 |
Summary of Effective Income Tax Rate Reconciliation | The (recovery of) provision for income taxes reflected in the consolidated statement of operations for the years ended December 31, 2024, 2023 and 2022 differs from the amounts computed at the federal statutory tax rates. The principal differences between the statutory income tax (recovery) and the effective provision for (recovery of) income taxes are summarized as follows:
|  | Year Ended December 31, |
|  | 2024 |  |  | 2023 |  |  | 2022 |
(Loss) income before income taxes |  | $ | (37,305 | ) |  | $ | (27,368 | ) |  | $ | (96,734 | )
Tax (recovery) calculated at US domestic tax rates |  |  | (7,834 | ) |  |  | (5,747 | ) |  |  | (20,339 | )
State tax adjustments |  |  | (364 | ) |  |  | (457 | ) |  |  | (1,799 | )
Non-deductible items |  |  | 920 |  |  |  | 1,100 |  |  |  | 928 |
True up of prior year income tax estimates |  |  | (39 | ) |  |  | 318 |  |  |  | — |
Deferred adjustment |  |  | (135 | ) |  |  | 32 |  |  |  | (3,324 | )
Tax rate differences on deferred items |  |  | (318 | ) |  |  | (34 | ) |  |  | 308 |
Foreign rate differentials |  |  | — |  |  |  | — |  |  |  | 88 |
Change in tax rates |  |  | 71 |  |  |  | 135 |  |  |  | 5 |
Change in valuation allowance |  |  | 6,031 |  |  |  | 12,111 |  |  |  | 28,684 |
Other |  |  | 6 |  |  |  | (7 | ) |  |  | 130 |
Recovery of income taxes |  | $ | (1,662 | ) |  | $ | 7,451 |  |  | $ | 4,681 |
Summary of Deferred Tax Assets and Liabilities | Significant components of the Company’s net deferred income taxes at December 31, 2024 and 2023 are as follows:
|  | 2024 |  |  | 2023 |
Deferred tax assets: |  |  |  |  |  |
Other assets |  | $ | 6,969 |  |  | $ | 6,473 |
Long-term debt |  |  | 928 |  |  |  | 824 |
Tax losses: Non-capital and farm losses |  |  | 37,563 |  |  |  | 37,665 |
Provisions: Debt and unit issuance costs |  |  | 415 |  |  |  | 1,058 |
Tax Losses: Capital Losses |  |  | 129 |  |  |  | — |
Intangibles |  |  | 6,409 |  |  |  | 3,458 |
Lease Liability |  |  | 2,075 |  |  |  | 2,534 |
Tax losses: Valuation allowance |  |  | (48,561 | ) |  |  | (42,530 | )
|  |  | 5,927 |  |  |  | 9,482 |
Deferred tax liabilities: |  |  |  |  |  |
Joint venture shares |  |  | (2,346 | ) |  |  | (2,464 | )
Cash adjustment |  |  | (10,506 | ) |  |  | (15,356 | )
Right-of-use Assets |  |  | (1,850 | ) |  |  | (2,371 | )
Property, plant and equipment |  |  | (10,160 | ) |  |  | (11,820 | )
|  |  | (24,862 | ) |  |  | (32,011 | )
Net deferred tax liabilities |  | $ | (18,935 | ) |  | $ | (22,529 | )

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