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INCOME TAX | 12 Months Ended
--- | ---
Mar. 31, 2025
Income Taxes [Abstract] |
INCOME TAX | INCOME TAX Major items causing the Company’s income tax rate to differ from the Canadian statutory rate of approximately 26.5% are as follows:
|  | Year ended March 31,
|  |  | 2025 | 2024
|  |  | $ | $
Net loss before income taxes |  |  | (113,137) |  | (78,080)
Expected recovery at statutory rate |  |  | 29,981 |  | 20,691
Non-capital losses acquired on acquisition of subsidiary |  |  | — |  | 11,658 |
Share-based compensation |  |  | (10,497) | (3,680)
Share issuance costs |  |  | 122 | 4,420
Difference between Canadian and foreign tax rates |  |  | (9,317) | (5,440)
Effect of exchange on unbooked deferred tax assets |  |  | 351 | (112)
Non-deductible expenses |  |  | (103) | (132)
Change in unrecognized deferred tax assets |  |  | (10,537) | (27,405)
Income tax recovery |  |  | — | —
The significant components of the Company’s deferred tax assets resulting from temporary differences, unused tax credits and unused tax losses, that have not been included on the consolidated statement of financial position, are as follows:
As at | March 31, 2025 | March 31, 2024
| $ | $
Non-capital loss carryforwards - Canada | 22,310 | 20,168
Non-capital loss carryforwards - United States | 2,533 | 2,344
Non-capital loss carryforwards - Ireland | 18,327 | 10,391
Non-capital loss carryforwards - United Kingdom | 10,767 | 10,282
Deferred compensation | 1,653 | 1,474
Research and Development expenditures | 2,538 | 1,681
Share issuance costs | 3,102 | 4,361
Depreciation/Capital cost allowance differences | 15 | 7
| 61,245 | 50,708
Valuation allowance | (61,245) | (50,708)
| — | —
Non-capital loss balance As at March 31, 2025, the Company has non-capital losses in Canada, which under certain circumstances can be used to reduce taxable income of future years. The non-capital losses expire as follows:
Year of expiry | $
2036 | 1
2037 | 62
2038 | 32
2039 | 115
2040 | 863
2041 | 21,856
2042 | 16,019
2043 | 10,704
2044 | 24,397
2045 | 10,105
| 84,154
As at March 31, 2025, the Company has non-capital losses in the United States and Massachusetts of $12,064, which under certain circumstances can be used to reduce the taxable income of future years. The federal losses have no expiry but are subject to limitations on utilization as laid out below. The Massachusetts non-capital losses, stated in Canadian dollars expire as follows:
Year of expiry | $
2040 | 1,053
2041 | 1,543
2042 | 4,979
2043 | 1,593
2044 | 1,425
2045 | 1,471
| 12,064
Although the US federal losses carryforward indefinitely, they are subject to restrictions on their deductibility. For federal purposes the deductibility of $2,596 is restricted to 80% of taxable income in the year of deduction. The deductibility of $1,053 is further restricted to an annual limitation under Section 382. As at March 31, 2025, the annual limitation was $153. As at March 31, 2025, the Company has non-capital losses in Ireland, which under certain circumstances can be used to reduce taxable income of future years. The non-capital losses in Ireland, stated in Canadian Dollars, expire as follows:
Year of expiry | $
2042 | 22,965
2043 | 23,017
2044 | 33,857
2045 | 57,875
| 137,714
As at March 31, 2025 the Company had $43,208 of non-capital losses in UK which under certain circumstances can be used to reduce the taxable income of future years. These losses do not expire.

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