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INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2023

INCOME TAXES

Reconciliation of Income Taxes at Statutory Rates

​

​	​	​	​	​	​	​
For the years ended September 30		2023			2022
​	​	​	​	​	​	​
Loss for the year before income tax	​	$	(26,580,743)		$	(35,215,072)
​	​	​	​	​	​	​
Tax recovery at statutory income tax rates	​	$	(7,177,000)		$	(9,509,000)
Non-deductible share-based payments	​		643,000		​	963,000
Taxable capital gains	​		​		​	​
Other permanent differences including foreign exchange	​		(4,000)		​	(25,000)
Change in statutory, foreign tax, foreign exchange rates and other	​		1,212,000		​	1,288,000
Adjustment to prior years provision versus statutory tax returns and expiry of non-capital losses	​		325,000		​	165,000
Change in valuation allowance	​		5,003,000		​	7,007,000
​	​	​	​	​	​	​
Total income tax expense	​	$	2,000		$	(111,000)

Significant Components of Future Tax Assets

​

​	​	​	​	​	​	​
Deferred tax assets		2023			2022
​	​	​	​	​	​	​
Operating losses carried forward	​	$	43,726,000		$	37,710,000
Equipment and intangible assets	​		77,000		​	77,000
Investment tax credits	​		29,000		​	29,000
Financing costs	​		1,191,000		​	2,026,000
Federal R&D credit	​		210,000		​	210,000
Other	​		(54,000)		​	125,000
​	​	​	​	​	​	​
​	​		45,179,000		​	40,177,000
Valuation allowance	​		(45,179,000)		​	(40,177,000)
​	​	​	​	​	​	​
Net future tax assets	​	$	—		$	—

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- References

No definition available.

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319

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