Income taxes (Tables)

12 Months Ended

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		-