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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Tax Disclosure [Abstract] |
Summary of U.S. and Foreign Components of Income (Loss) before Income Taxes | U.S. and foreign components of income (loss) before income taxes were as follows (in thousands):
(In thousands) |  | 2021 |  |  | 2020 |  |  | 2019 |
U.S. |  | $ | (31,411 | ) |  | $ | (12,304 | ) |  | $ | (10,028 | )
Foreign |  |  | (1,741 | ) |  |  | (2,426 | ) |  |  | (6,367 | )
Income (loss) before income taxes |  | $ | (33,152 | ) |  | $ | (14,730 | ) |  | $ | (16,395 | )
Reconciliation of Income Tax Attributable to Operations | Income tax expense/(recovery) consisted of the following (in thousands):
(In thousands) |  | 2021 |  |  | 2020 |  |  | 2019 |
Income tax recovery at statutory rates (at a rate of 21% for all years presented) |  | $ | (6,962 | ) |  | $ | (3,094 | ) |  | $ | (3,490 | )
Expenses not deducted for tax purposes |  |  | 224 |  |  |  | 118 |  |  |  | 116 |
Effect of tax rate changes on deferred tax assets and liabilities |  |  | 17 |  |  |  | 34 |  |  |  | (13 | )
Rate differential on foreign earnings |  |  | (77 | ) |  |  | (103 | ) |  |  | (296 | )
Investment tax credits |  |  | (134 | ) |  |  | (23 | ) |  |  | (84 | )
Change in valuation allowance |  |  | 7,544 |  |  |  | 3,662 |  |  |  | (3,246 | )
Reassessment of previously recognized net operating losses |  |  | (620 | ) |  |  | — |  |  |  | 7,192 |
Reversal of previously accrued taxes due to IRS reassessment |  |  | — |  |  |  | — |  |  |  | (221 | )
Other |  |  | 8 |  |  |  | (594 | ) |  |  | (179 | )
Income tax expense/(recovery) |  | $ | — |  |  | $ | — |  |  | $ | (221 | )
Summary of Tax Effects of Temporary Differences and Carryforwards Rise to Deferred Tax Assets and Liabilities | [b] The tax effects of the temporary differences and carryforwards that give rise to deferred tax assets and liabilities are as follows (in thousands):
|  | 2021 |  |  | 2020 |
Deferred tax assets |  |  |  |  |  |  |  |
Tax basis in excess of book value of assets |  | $ | 897 |  |  | $ | 892 |
Non-capital loss carryforwards |  |  | 39,356 |  |  |  | 35,596 |
Research and development deductions and credits |  |  | 7,058 |  |  |  | 7,010 |
§59(e) Capitalized R&D expenses |  |  | 7,159 |  |  |  | 3,757 |
Other |  |  | 1,018 |  |  |  | 813 |
Total deferred tax assets |  |  | 55,488 |  |  |  | 48,068 |
Valuation allowance |  |  | (55,082 | ) |  |  | (47,539 | )
Net deferred assets |  |  | 406 |  |  |  | 529 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Other |  |  | (406 | ) |  |  | (529 | )
Total deferred tax liabilities |  |  | (406 | ) |  |  | (529 | )
Net deferred tax assets |  |  | — |  |  |  | — |
Reconciliation of Unrecognized Tax Benefits of Uncertain Tax Positions | [c] A reconciliation of the unrecognized tax benefits of uncertain tax positions for the year ended December 31, 2021 is as follows (in thousands):
|  | Year ended |
|  | December 31, |
|  | 2021 |  |  | 2020 |  |  | 2019 |
Balance at January 1 |  | $ | 767 |  |  | $ | 724 |  |  | $ | 717 |
Gross increases (decreases) related to prior period tax positions |  |  | (6 | ) |  |  | 43 |  |  |  | 7 |
Gross increases (decreases) related to current period tax positions |  |  | — |  |  |  | — |  |  |  | — |
Decreases relating to settlements with tax authorities |  |  | — |  |  |  | — |  |  |  | — |
Reductions due to lapses of statute of limitations |  |  | — |  |  |  | — |  |  |  | — |
Balance at December 31 |  | $ | 761 |  |  | $ | 767 |  |  | $ | 724 |
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 |  | 2017 to 2021
United Kingdom |  | 2013 to 2021
US |  | 2018 to 2021

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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=121826272&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=124434304&loc=d3e36027-109320 + Details
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