XML 90 R68.htm IDEA: XBRL DOCUMENT
v3.24.0.1

Income Taxes - Provision for Income Taxes (Details) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Disclosure of income tax [Abstract] |  |  |
Loss before income taxes | $ (27,655) | $ (24,751) | $ (26,255)
Statutory Canadian corporate tax rate | 23.00% | 23.00% | 23.00%
Anticipated tax recovery | $ (6,361) | $ (5,693) | $ (6,039)
Difference in tax rates | 2,841 | 3,552 | 2,716
Share-based compensation expense | 441 | 547 | 880
Revaluation of tax balances | 2 | (338) | (552)
Impact of Barbados rate change | (9,088) | 0 | 0
Other permanent differences | 325 | (368) | 45
Expiry of tax benefits | 3,382 | 1,614 | 1,661
Change in fair value of warrant derivative | (1,215) | 5 | (4)
Provision to offset deferred tax asset | 9,770 | 765 | 1,342
Current income taxes | $ 97 | $ 84 | $ 49

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 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 81 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_ii&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 80 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_80_a&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + 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 changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TaxEffectFromChangeInTaxRate
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 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2023-03-23 + 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