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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2023

INCOME TAXES

Schedule of disclosure of component of income taxes in statement of financial position

​

​	​	​	​	​
​	​	As at	​	As at
​	​	December 31,	​	December 31,
​	​	2023		2022
Income taxes payable	​	917	​	1,113
Deferred income tax liabilities	​	852	​	1,201

Schedule of disclosure of components of income taxes in income statement

​

​	​	​	​	​
​	​	Year Ended December 31,
​		2023		2022
Current year	​	1,351	​	1,401
Adjustment in respect of prior periods	​	(93)	​	199
Current income taxes	​	1,258	​	1,600
Deferred income tax recovery	​	(348)	​	(42)
Deferred income tax recovery	​	(348)	​	(42)
Income taxes	​	910	​	1,558

Schedule of deferred tax liability

​

​	​	​	​	​
​	​	As at	​	As at
​	​	December 31,	​	December 31,
​	​	2023		2022
Deferred tax assets	​	​	​	​
Non-capital losses carried forward	​	348	​	163
​	​	​	​	​
Deferred tax liabilities	​	​	​	​
Goodwill and intangible assets	​	852	​	1,201
Convertible debt	​	(348)	​	(163)
Deferred income tax liabilities	​	852	​	1,201

Schedule of Company's effective income tax rates

​

​	​	​	​	​
​	​	Year Ended December 31,
​		2023		2022
​	​	%		%
Canadian statutory tax rate	​	26.5	​	26.5
Effect of tax rate in foreign jurisdictions	​	(6.7)	​	7.7
Impact of foreign currency translation	​	(11.5)	​	2.9
Non-deductible and non-taxable items	​	(13.5)	​	(45.2)
Change in tax benefits not recognized	​	(29.0)	​	(48.0)
Adjustments in respect of prior periods	​	—	​	(16.2)
Adjustment of prior year tax payable	​	3.2	​	(10.4)
Other	​	—	​	1.8
Effective Income Tax Rate Applicable to Loss Before Income Taxes	​	(31.0)	​	(80.9)

Schedule of deductible temporary differences

​

​	​	​	​	​
​	​	Year Ended December 31,
​	​	2023	​	2022
Income tax losses - Canada		33,350		32,773
Capital tax losses - Canada		28,062		28,385
Income tax losses - United Kingdom		1,076		2,107
Income tax losses - Malta		142		142
Income tax losses - USA		412		—
Property and equipment		1,935		2,170
Goodwill		1,175		2,103
Intangibles	​	11,850	​	—
Right-of-use assets	​	45	​	—
Share issuance costs		1,523		2,888
Total unrecognized deductible temporary differences		79,570		70,568

Schedule of Company's Canadian non-capital income tax losses expiration

​

​	​	​
2028	​	649
2029	​	332
2030	​	223
2031	​	1,163
2032	​	1,698
2033	​	2,428
2034	​	1,184
2035	​	3,011
2036	​	1,578
2037	​	3,096
2038	​	1,871
2039	​	2,143
2040	​	3,188
2041	​	3,973
2042	​	2,544
2043	​	4,267
​	​	33,348

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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