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Income taxes (Tables) | 12 Months Ended
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Nov. 30, 2023
Major components of tax expense (income) [abstract] |
Summary of major component of income tax and deferred tax explanatory | The following table presents the components of the current and deferred tax expenses (recovery).
|  | 2023 |  |  | 2022 |  |  | 2021 |
Current tax expense |  | $ | 450 |  |  | $ | 443 |  |  | $ | 63 |
Deferred tax expense (recovery) |  |  |  |  |  |  |  |  |  |  |  |
Origination and reversal of temporary differences |  | $ | (5,972) |  |  | $ | (11,705) |  |  | $ | (7,796) |
Change in unrecognized deductible temporary differences |  |  | 5,943 |  |  |  | 11,705 |  |  |  | 7,796 |
Total deferred tax expense (recovery) |  | $ | (29) |  |  | $ | - |  |  | $ | - |
Total current and deferred tax expense |  | $ | 421 |  |  | $ | 443 |  |  | $ | 63 |
Summary of reconciliation between effective and income tax amounts explanatory | Reconciliation between effective and applicable tax amounts.
|  | 2023 |  |  | 2022 |  |  | 2021 |
Income taxes at domestic tax statutory rate |  | $ | (6,237) |  |  | $ | (12,400) |  |  | $ | (8,390) |
Change in unrecognized deductible temporary differences |  |  | 5,943 |  |  |  | 11,705 |  |  |  | 7,796 |
Impact of differences in statutory tax rates |  |  | (130) |  |  |  | 102 |  |  |  | 64 |
Non-deductible expenses and other |  |  | 845 |  |  |  | 1,036 |  |  |  | 593 |
Total income tax expense |  | $ | 421 |  |  | $ | 443 |  |  | $ | 63 |
Summary of temporary difference, unused tax losses and unused tax credits | As at November 30, 2023 and 2022, the amounts and expiry dates of Canadian tax attributes for which no deferred tax asset was recognized were as follows:
|  |  |  |  | 2023 |  |  |  |  |  | 2022 |
|  | Federal |  |  | Provincial |  |  | Federal |  |  | Provincial |
Research and development expenses, without time limitation |  | $ | 87,151 |  |  | $ | 105,549 |  |  | $ | 86,768 |  |  | $ | 105,174 |
Losses carried forward 2027 |  |  | 5,512 |  |  |  | 5,504 |  |  |  | 5,569 |  |  |  | 5,561 |
2028 |  |  | 33,761 |  |  |  | 16,258 |  |  |  | 34,110 |  |  |  | 16,426 |
2029 |  |  | 14,345 |  |  |  | 12,124 |  |  |  | 14,494 |  |  |  | 12,250 |
2030 |  |  | 8,423 |  |  |  | 8,420 |  |  |  | 8,510 |  |  |  | 8,507 |
2031 |  |  | 17,346 |  |  |  | 15,397 |  |  |  | 17,525 |  |  |  | 15,556 |
2032 |  |  | 11,752 |  |  |  | 10,791 |  |  |  | 11,874 |  |  |  | 10,902 |
2033 |  |  | 8,444 |  |  |  | 8,365 |  |  |  | 8,532 |  |  |  | 8,451 |
2034 |  |  | 7,733 |  |  |  | 7,665 |  |  |  | 7,813 |  |  |  | 7,744 |
2037 |  |  | 6,901 |  |  |  | 6,818 |  |  |  | 6,972 |  |  |  | 6,889 |
2038 |  |  | 2,013 |  |  |  | 1,938 |  |  |  | 2,034 |  |  |  | 1,958 |
2039 |  |  | 1,326 |  |  |  | 1,289 |  |  |  | 1,340 |  |  |  | 1,302 |
2040 |  |  | 7,242 |  |  |  | 7,218 |  |  |  | 7,317 |  |  |  | 7,292 |
2041 |  |  | 19,152 |  |  |  | 19,078 |  |  |  | 19,350 |  |  |  | 19,276 |
2042 |  |  | 29,042 |  |  |  | 28,885 |  |  |  | 31,181 |  |  |  | 31,190 |
2043 |  |  | 19,298 |  |  |  | 19,284 |  |  |  | - |  |  |  | - |
Other temporary differences, without time limitation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Excess of tax value of property and equipment over carrying value |  |  | 435 |  |  |  | 420 |  |  |  | 1,000 |  |  |  | 454 |
Excess of tax value of intellectual property and patent fees over carrying value |  |  | 10,660 |  |  |  | 10,656 |  |  |  | 10,765 |  |  |  | 10,765 |
Available deductions and other |  |  | 73,522 |  |  |  | 32,536 |  |  |  | 69,448 |  |  |  | 28,034 |
Summary of amounts and expiry dates of tax attributes carry forward explanatory | The Company entered into the following transactions, which had no impact on its cash flows.
|  | 2023 |  |  | 2022 |  |  | 2021 |
Deferred financing costs included in accounts payable and accrued liabilities |  | $ | - |  |  | $ | - |  |  | $ | 174 |
Additions to property and equipment included in accounts payable and accrued liabilities |  |  | - |  |  |  | 156 |  |  |  | - |
Acquisition of derivative financial assets included in accounts payable and accrued liabilities |  |  | - |  |  |  | 104 |  |  |  | - |
Additions to intangible assets included in accounts payable and accrued liabilities |  |  | - |  |  |  | 2,832 |  |  |  | - |
Reclassification of other Deferred financing costs to deficit |  |  | - |  |  |  | 38 |  |  |  | - |
Share issue cost included in accounts payable and accrued liabilities |  |  | 505 |  |  |  | 37 |  |  |  | - |

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