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INCOME TAXES (Tables) | 12 Months Ended
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Mar. 31, 2024
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | Income tax expense/(benefit) for each of the years ended March 31 consists of the following:
|  | Year Ended March 31, (in thousands) |
Income Tax Expense |  |  |  |  |  |  |  |
|  | 2024 ($) |  |  | 2023 ($) |
Net income loss before tax |  |  | (13,000 | ) |  |  | (11,506 | )
Tax rate |  |  | 21 | % |  |  | 21 | %
Expected income tax recovery |  |  | (2,730 | ) |  |  | (2,416 | )
Impact of tax rate differences in foreign jurisdictions |  |  | (151 | ) |  |  | (7 | )
Tax rate changes and other adjustments |  |  | 1,475 |  |  |  | (667 | )
Permanent differences |  |  | - |  |  |  | 88 |
Change in valuation allowance |  |  | 1,406 |  |  |  | 3,002 |
|  |  | - |  |  |  | - |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The significant components of deferred income tax expense/(benefit) from operations before non-controlling interest for each of the years ended March 31 are approximated as following:
|  | Year Ended March 31, (in thousands) |
Deferred income taxes |  |  |  |  |  |  |  |
|  | 2024 ($) |  |  | 2023 ($) |
Net operating loss carry-forwards foreign |  |  | 287 |  |  |  | 137 |
Non-capital loss carry-forwards – U.S. |  |  | 14,272 |  |  |  | 12,888 |
Temporary differences |  |  | 418 |  |  |  | 548 |
Net deferred tax asset |  |  | 14,977 |  |  |  | 13,573 |
Valuation allowance |  |  | (14,977 | ) |  |  | (13,573 | )
|  |  | - |  |  |  | - |
Summary of Operating Loss Carryforwards [Table Text Block] | The table below sets forth the details of expiration of the non-financial carried forward losses of the Company as of March 31, 2024, as under:
Year |  | Amount (in thousands) ($) |
2024 |  |  | 43 |
2025 |  |  | - |
2026 |  |  | - |
2027 |  |  | 10 |
2028 |  |  | 9 |
2029 |  |  | - |
2030 |  |  | 37 |
2031 |  |  | 3,082 |
2032 |  |  | 5,140 |
2033 |  |  | 627 |
2034 |  |  | 1,269 |
2035 |  |  | 1,735 |
2036 |  |  | 1,175 |
2037 |  |  | 819 |
2038 |  |  | 1,256 |
2039 |  |  | 4,131 |
2040 |  |  | 7,932 |
2041 |  |  | 8,841 |
2042 |  |  | 14,966 |
2043 |  |  | 8,552 |
2044 |  |  | 9,396 |
No expiry |  |  | 78 |
Total |  |  | 69,101 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-9 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12A -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 + Details
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- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-3 + Details
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