v3.10.0.1
Income Taxes (Tables)
 12 Months Ended
Dec. 31, 2018
Income Tax Disclosure [Abstract]  
Schedule of Comprehensive Income before Income Tax, Domestic and Foreign
The domestic and foreign components of comprehensive loss before income taxes were as follows:
 
Years ended
 
December 31, 2018
$
 
December 31, 2017
$
Domestic
(71,188
)
 
(31,056
)
Foreign
(9,016
)
 
(3,686
)
 
(80,204
)
 
(34,742
)
Reconciliation of the Expected Provision for Income Tax Recovery/Expense to the Actual Provision for Income Tax Recovery/Expense
The reconciliation of the expected provision for income tax recovery/expense to the actual provision for income tax recovery/expense reported in the Consolidated Statements of Operations and Comprehensive Loss for the years ended December 31, 2018 and 2017 is as follows:     
 
Years ended
 
December 31, 2018
$
 
December 31, 2017
$
Comprehensive loss
(80,204
)
 
(34,742
)
Expected income tax expense at Canadian statutory income tax rate of 26.51% (2017 - 26.51%)
(21,269
)
 
(9,211
)
Permanent differences
16,057

 
13,015

Share issuance costs
(8,051
)
 
(4,502
)
Stock-based compensation benefits
(3,132
)
 
(4,722
)
State tax losses
(659
)
 
(4,875
)
Other items
(88
)
 
367

Foreign tax rate differential
1,726

 
711

Increase in valuation allowance
15,416

 
9,217

Provision for income tax (recovery) expense
—

 
—
Significant Components of Deferred Income Tax Assets and Liabilities
The significant components of the Company’s deferred income tax assets and liabilities as of December 31, 2018 and 2017 are as follows:     
 
December 31, 2018
$
 
December 31, 2017
$
Deferred tax assets
 
 
 
State tax loss carryforwards
7,493

 
6,839

Share issuance costs
8,011

 
6,662

Lease accruals and reserves
8,384

 
5,747

Tax loss carryforwards
12,047

 
4,283

Scientific Research & Experimental Development (SR&ED) expenditure carryforwards
2,539

 
3,486

Temporary differences on capital and intangible assets
2,366

 
3,236

Investment tax credits
3,294

 
3,046

Stock based compensation expense
6,427

 
237

Valuation allowance
(46,343
)
 
(31,653
)
Total deferred tax assets
4,218

 
1,883

 
 
 
 
Deferred tax liabilities
 

 
 

Capitalized software development costs
5,350

 
3,271

Total deferred tax liabilities
5,350

 
3,271

 
 
 
 
Net deferred tax liability
1,132

 
1,388
Schedule of Expiration Dates of Tax Credits and Non-Capital Loss Carry Forwards
As at December 31, 2018 and 2017, the Company had unused non-capital tax losses of approximately $169,967 and $96,495 respectively. $17,210 of the non-capital tax losses as at December 31, 2018 do not expire, while the $152,757 remaining non-capital tax losses are due to expire between 2032 and 2038. U.S. state losses of $116,026 are included in the balance at December 31, 2018. In addition, at December 31, 2018 and 2017, the Company has a SR&ED expenditure pool balance totaling $9,575 and $13,148, respectively, which does not expire, and investment tax credits of $4,179 and $3,762, respectively. The investment tax credits are due to expire between 2030 and 2038.