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Income Tax - Summary of Tax Effects of Temporary Differences and Carryforwards Rise to Deferred Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2022 | Dec. 31, 2021
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Deferred tax assets |  |
Tax basis in excess of book value of assets | $ 899,000 | $ 897,000
Non-capital loss carryforwards | 43,380,000 | 39,356,000
Research and development deductions and credits | 8,942,000 | 7,058,000
Stock options | 1,042,000 | 702,000
§59(e) Capitalized R&D expenses | 11,342,000 | 7,159,000
Other | 334,000 | 316,000
Total deferred tax assets | 65,939,000 | 55,488,000
Valuation allowance | (65,546,000) | (55,082,000)
Net deferred assets | 393,000 | 406,000
Deferred tax liabilities |  |
Other | (393,000) | (406,000)
Total deferred tax liabilities | (393,000) | $ (406,000)
Net deferred tax assets | $ 0 |

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