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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
Income Tax Disclosure [Abstract] |
Summary of Loss Before Provision for Income Taxes | Loss before the provision for income taxes for the years ended December 31, 2020 and 2019 consisted of the following:
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
|  | (in thousands) |
Canada |  | $ | (55,446 | ) |  | $ | (27,355 | )
Foreign |  | $ | 704 |  |  | $ | 334 |
|  | $ | (54,742 | ) |  | $ | (27,021 | )
Summary of Reconciliation of Provision for Income Taxes | A reconciliation between tax expense and the product of accounting income multiplied by the statutory income tax rate for years ended December 31, 2020 and 2019 is as follows:
|  | Year Ended December 31, |
|  | 2020 |  |  | 2019 |
|  | (in thousands) |
Loss before income taxes |  | $ | (54,742 | ) |  | $ | (27,021 | )
Income tax at statutory rate |  |  | 26.5 | % |  |  | 26.5 | %
Computed income tax recovery |  |  | (14,507 | ) |  |  | (7,160 | )
Effect on income tax resulting from: |  |  |  |  |  |  |  |
Federal investment tax credit |  |  | (2,347 | ) |  |  | (985 | )
Accounting charges not deductible for tax purposes |  |  | 346 |  |  |  | 277 |
Other |  |  | (306) |  |  |  | (16 | )
Change in valuation allowance |  |  | 15,489 |  |  |  | 8,079 |
Tax (benefit) expense |  | $ | (1,325 | ) |  | $ | 195 |
Summary of Losses Expire | The Company has not recognized the tax benefit of these losses. These losses expire as follows:
|  | (in thousands) |
2040 |  | $ | — |
2039 |  |  | 11,395 |
2038 |  |  | 7,053 |
2037 |  |  | 750 |
2036 |  |  | — |
Total |  | $ | 19,198 |
Summary of Investment Tax Credits Expire | The Company has not recognized the tax benefits related to the non-refundable investment tax credits. The investment tax credits expire as follows:
|  | (in thousands) |
2040 |  | $ | 1,687 |
2039 |  |  | 1,362 |
2038 |  |  | 776 |
2037 |  |  | 455 |
2036 |  |  | 24 |
Total |  | $ | 4,304 |
Summary of Deferred Tax Assets | The Company’s deferred tax assets for the years ended December 31, 2020 and 2019 consisted of the following:
|  | 2020 |  |  | 2019 |
|  | (in thousands) |
Net operating loss carryforwards |  | $ | 5,087 |  |  | $ | 8,442 |
Net research and development expenditures |  |  | 7,478 |  |  |  | 4,195 |
Share issuance costs |  |  | 4,506 |  |  |  | 78 |
Net federal investment tax credits |  |  | 3,181 |  |  |  | 1,877 |
U.S. research and development tax credits |  |  | 961 |  |  |  | — |
Tax basis of property and equipment in excess of carrying values |  |  | (86 | ) |  |  | (204 | )
Operating lease right-of-use assets |  |  | (1,240 | ) |  |  | (279 | )
Operating lease liability |  |  | 1,063 |  |  |  | 287 |
Accrued expense and other liabilities |  |  | 345 |  |  |  | 161 |
Deferred revenue |  |  | 15,372 |  |  |  | — |
Share-based compensation |  |  | 103 |  |  |  | — |
Total deferred tax assets |  |  | 36,770 |  |  |  | 14,557 |
Valuation allowance |  |  | (35,358 | ) |  |  | (14,425 | )
Net deferred tax assets |  | $ | 1,412 |  |  | $ | 132 |

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