XML 90 R45.htm IDEA: XBRL DOCUMENT
v3.23.1

Income Tax (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
Income Tax |
INCOME TAX RECONCILIATION | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31, |
​ | ​ | 2022 | ​ | 2021 |
Loss before income taxes | ​ | $ | 12,551 | ​ | $ | (34,916) | ​
Statutory tax rate | ​ |  | 26.5 | % |  | 26.5 | %
Expected expense (recovery) at statutory rate | ​ |  | 3,326 | ​ |  | (9,252) | ​
Non-taxable/deductible items | ​ |  | (3,286) | ​ |  | 4,343 | ​
Flow through share renunciation | ​ |  | — | ​ |  | 348 | ​
Change in unrecognized Deferred tax assets | ​ |  | (40) | ​ |  | 4,561 | ​
Income tax expense | ​ | $ | — | ​ | $ | — | ​
​
DEFERRED INCOME TAX ASSETS (LIABILITIES) SIGNIFICANT COMPONENTS | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2021
Deferred tax liabilities: |  | ​ |  |  | ​ |
Current convertible notes payable |  | $ | (5,659) |  | $ | —
Plant and equipment |  | ​ | (2,933) |  | ​ | (448)
​ |  | $ | (8,592) |  | $ | (448)
Deferred tax assets: |  | ​ |  |  | ​ |
Non-capital loss |  | $ | 6,823 |  | $ | 448
Current financial derivative liability - convertible notes |  | ​ | 1,769 |  | ​ | —
​ |  | $ | 8,592 |  | $ | 448
Deferred income tax assets / (liabilities) | ​ | $ | — | ​ | $ | —
​
Schedule of unrecognized deductible temporary differences | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2022 | ​ | 2021
Non-capital loss carry-forwards | ​ | $ | 29,192 | ​ | $ | 37,505
Exploration and evaluation properties | ​ |  | 19,937 | ​ |  | 16,521
Capital loss carry-forward | ​ |  | 21,542 | ​ |  | 20,059
Other | ​ |  | 11,445 | ​ |  | 7,703
Total unrecognized temporary differences | ​ | $ | 82,116 | ​ | $ | 81,788
​
Schedule of non-capital loss carryforwards | ​
​ | ​ | ​ | ​
​ |  | Loss carry-forward
Year | ​ | amount
2035 | ​ | $ | 1,213
2036 |  | ​ | 4,069
2037 |  | ​ | 1,172
2038 |  | ​ | 7,453
2039 |  | ​ | 1,440
2040 |  | ​ | 7,109
2041 |  | ​ | 14,931
2042 | ​ | ​ | 15,189
Total | ​ | $ | 52,576
​

X
- Definition Schedule of disclosing of information for non-capital loss carryforwards which may be carried forward to apply against future year income tax for Canadian income tax purposes. + References No definition available. + Details
Name: | elbm_DisclosureOfNonCapitalLossCarryforwardsTableTextBlock
Namespace Prefix: | elbm_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of disclosing of information for unrecognized deductible temporary differences. + References No definition available. + Details
Name: | elbm_DisclosureOfUnrecognizedDeductibleTemporaryDifferencesTableTextBlock
Namespace Prefix: | elbm_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of disclosing of information which reconciles the expected income taxes expense (recovery) at the Canadian statutory income tax rates to the amounts recognized in the statements of operations. + References No definition available. + Details
Name: | elbm_IncomeTaxReconciliationTableTextBlock
Namespace Prefix: | elbm_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2022-03-24 -Paragraph 81 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2022-en-r&anchor=para_81_g&doctype=Standard -URIDate 2022-03-24 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration