XML 87 R64.htm IDEA: XBRL DOCUMENT v3.22.4

Income Taxes - Provision for Income Taxes (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of income tax [Abstract]
Loss before income taxes	$ (24,751)	$ (26,255)	$ (22,505)
Statutory Canadian corporate tax rate	23.00%	23.00%	24.00%
Anticipated tax recovery	$ (5,693)	$ (6,039)	$ (5,401)
Difference in tax rates	3,552	2,716	3,334
Share-based compensation expense	547	880	614
Revaluation of tax pools	(338)	(552)	21
Other permanent differences	(368)	45	108
Expiry of tax benefits	1,614	1,661	0
Change in fair value of warrant derivative	5	(4)	(838)
Provision to offset deferred tax asset	765	1,342	2,162
Current income taxes	$ 84	$ 49	$ 0

X

- Definition

The amount of profit (loss) for a period before deducting tax expense. [Refer: Profit (loss)]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2022-03-24

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_AccountingProfit
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

The applicable income tax rate.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause ii
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_ii&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_ApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	dtr-types:percentItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 80
-Subparagraph a
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_80_a&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_CurrentTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that the entity does not separately disclose in the same statement or note. [Refer: Accounting profit; Applicable tax rate]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to foreign tax rates. [Refer: Accounting profit]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_TaxEffectOfForeignTaxRates
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

The product of the accounting profit multiplied by the applicable tax rate(s). [Refer: Accounting profit; Applicable tax rate]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 12
-IssueDate 2022-03-24
-Paragraph 81
-Subparagraph c
-Clause i
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_c_i&doctype=Standard
-URIDate 2022-03-24

+ Details

Name:	ifrs-full_TaxExpenseIncomeAtApplicableTaxRate
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Disclosure of income tax [Abstract]

+ References

No definition available.

+ Details

Name:	oncyf_DisclosureofincometaxAbstract
Namespace Prefix:	oncyf_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tax Effect Of Change in Fair Value Of Warrant Derivative

+ References

No definition available.

+ Details

Name:	oncyf_TaxEffectOfChangeinFairValueOfWarrantDerivative
Namespace Prefix:	oncyf_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Tax Effect Of Expiration Of Tax Benefits

+ References

No definition available.

+ Details

Name:	oncyf_TaxEffectOfExpirationOfTaxBenefits
Namespace Prefix:	oncyf_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Tax Effect Of Stock Based Compensation

+ References

No definition available.

+ Details

Name:	oncyf_TaxEffectOfStockBasedCompensation
Namespace Prefix:	oncyf_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration

X

- Definition

Tax Effect Of Tax Pools

+ References

No definition available.

+ Details

Name:	oncyf_TaxEffectOfTaxPools
Namespace Prefix:	oncyf_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	duration

X

- Definition

Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount1

+ References

No definition available.

+ Details

Name:	oncyf_ValuationAllowanceDeferredTaxAssetIncreaseDecreaseAmount1
Namespace Prefix:	oncyf_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	duration