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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Reconciliation of Income Tax Attributable to Operations | Income tax expense/(recovery) consisted of the following (in thousands):
(In thousands) |  | 2020 |  |  | 2019 |  |  | 2018 |
Income tax recovery at statutory rates (at a rate of 21% for all years presented) |  | $ | (3,094 | ) |  | $ | (3,490 | ) |  | $ | (2,664 | ) |
Expenses not deducted for tax purposes |  |  | 118 |  |  |  | 116 |  |  |  | 70 |
Effect of tax rate changes on deferred tax assets and liabilities |  |  | 34 |  |  |  | (13 | ) |  |  | (1,416 | )
Rate differential on foreign earnings |  |  | (103 | ) |  |  | (296 | ) |  |  | (165 | )
Reduction in benefit of operating losses |  |  | — |  |  |  | — |  |  |  | — |
Reduction in the benefit of other tax attributes |  |  | — |  |  |  | — |  |  |  | — |
Investment tax credits |  |  | (23 | ) |  |  | (84 | ) |  |  | — |
Change in valuation allowance |  |  | 3,662 |  |  |  | (3,246 | ) |  |  | 4,182 |
Book to tax return adjustments |  |  | (518 | ) |  |  | (75 | ) |  |  | 20 |
Unrecognized tax benefits |  |  | — |  |  |  | 7,192 |  |  |  | — |
Reversal of previously accrued taxes due to IRS reassessment |  |  | — |  |  |  | (221 | ) |  |  | — |
Other |  |  | (76 | ) |  |  | (104 | ) |  |  | (27 | )
Income tax expense/(recovery) |  | $ | — |  |  | $ | (221 | ) |  | $ | — |
Summary of Investment Tax Credits and Non-Capital Losses and Net Operating Losses | The investment tax credits and non-capital losses and net operating losses for income tax purposes expire as follows (in thousands):
|  |  |  |  |  | US |  |  | Canadian |  |  | UK |
|  | Investment |  |  | Net Operating |  |  | Non-capital |  |  | Net Operating |
|  | Tax Credits |  |  | Losses |  |  | Losses |  |  | Losses |
2020 |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | — |
2021 |  |  | 2 |  |  |  | — |  |  |  | — |  |  |  | — |
2022 |  |  | 1 |  |  |  | — |  |  |  | — |  |  |  | — |
2023 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
2024 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
2025 |  |  | 244 |  |  |  | — |  |  |  | — |  |  |  | — |
2026 |  |  | 71 |  |  |  | — |  |  |  | 7,660 |  |  |  | — |
2027 |  |  | — |  |  |  | — |  |  |  | 6,082 |  |  |  | — |
2028 |  |  | 111 |  |  |  | — |  |  |  | 7,256 |  |  |  | — |
2029 |  |  | 237 |  |  |  | 9 |  |  |  | 1,712 |  |  |  | — |
2030 |  |  | 346 |  |  |  | 5 |  |  |  | 6,770 |  |  |  | — |
2031 |  |  | 486 |  |  |  | 17 |  |  |  | 12,354 |  |  |  | — |
2032 |  |  | 363 |  |  |  | 43 |  |  |  | 17,278 |  |  |  | 42 |
2033 |  |  | 193 |  |  |  | 2 |  |  |  | 23,240 |  |  |  | 54 |
2034 |  |  | 215 |  |  |  | 3 |  |  |  | 17,077 |  |  |  | 46 |
2035 |  |  | 122 |  |  |  | 654 |  |  |  | 3,112 |  |  |  | 27 |
2036 |  |  | 80 |  |  |  | 611 |  |  |  | 5,361 |  |  |  | 58 |
2037 |  |  | 22 |  |  |  | 8,763 |  |  |  | (5,295 | ) |  |  | 654 |
2038 |  |  | 202 |  |  |  | 7,207 |  |  |  | (3,179 | ) |  |  | 955 |
2039 |  |  | 220 |  |  |  | 7,982 |  |  |  | 4,443 |  |  |  | 869 |
2040 |  |  | 112 |  |  |  | 9,501 |  |  |  | 1,725 |  |  |  | 531 |
|  | $ | 3,029 |  |  | $ | 34,797 |  |  | $ | 105,596 |  |  | $ | 3,236 |
Significant Components of Company's Deferred Tax Assets and Deferred Tax Liabilities | Significant components of our deferred tax assets as of December 31 are shown below (in thousands):
|  | 2020 |  |  | 2019 |
Deferred tax assets |  |  |  |  |  |  |  |
Tax basis in excess of book value of assets |  | $ | 892 |  |  | $ | 891 |
Non-capital loss carryforwards |  |  | 35,596 |  |  |  | 33,166 |
Research and development deductions and credits |  |  | 7,010 |  |  |  | 6,256 |
Stock options |  |  | 466 |  |  |  | 315 |
§59(e) Capitalized R&D expenses |  |  | 3,757 |  |  |  | 3,501 |
Accrued expenses |  |  | 164 |  |  |  | 79 |
Other |  |  | 183 |  |  |  | 181 |
Total deferred tax assets |  |  | 48,068 |  |  |  | 44,389 |
Valuation allowance |  |  | (47,539 | ) |  |  | (43,875 | )
Net deferred assets |  |  | 529 |  |  |  | 514 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Right of use assets |  |  | (135 | ) |  |  | (79 | )
Other |  |  | (394 | ) |  |  | (435 | )
Total deferred tax liabilities |  |  | (529 | ) |  |  | (514 | )
Net deferred tax assets |  |  | — |  |  |  | — |
Reconciliation of Unrecognized Tax Benefits of Uncertain Tax Positions | A reconciliation of the unrecognized tax benefits of uncertain tax positions for the year ended December 31, 2020 is as follows (in thousands):
|  | Year ended |
|  | December 31, |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Balance at January 1 |  | $ | 724 |  |  | $ | 717 |  |  | $ | 715 |
Additions based on tax positions related to the current year |  |  | — |  |  |  | 7 |  |  |  | 6 |
Deductions based on tax positions related to prior years |  |  | — |  |  |  | — |  |  |  | (4 | )
Additions based on tax positions related to the prior years |  |  | 5 |  |  |  | — |  |  |  | — |
Additions based on tax positions related to prior period adjustments |  |  | 38 |  |  |  | — |  |  |  | — |
Balance at December 31 |  | $ | 767 |  |  | $ | 724 |  |  | $ | 717 |
Summary of Years Open to Examination Under Different Jurisdiction | We are subject to taxes in Canada, the U.K. and the U.S. until the applicable statute of limitations expires. Tax audits by their very nature are often complex and can require several years to complete.
Tax |  | Years open to
Jurisdiction |  | examination
Canada |  | 2012 to 2020
United Kingdom |  | 2013 to 2020
US |  | 2017 to 2020

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- Definition Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=121610041&loc=d3e36027-109320 + Details
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