Trade and Other Receivables (Tables)

12 Months Ended

Dec. 31, 2022

Trade receivables and unbilled revenues, net of allowance for credit losses, were as follows:


	December 31, 2022	December 31, 2021	January 1, 2021
	$	$	$
Unbilled revenues, net	122,679	86,795	50,073
Trade receivables, net	79,976	40,342	13,449
Indirect taxes receivable	30,582	39,142	45,961
Other receivables	24,301	12,863	3,706
Accrued interest	15,517	13,067	7,563
	273,055	192,209	120,752

Activity in the allowance for credit losses was as follows:


	Years ended
	December 31, 2022 $	December 31, 2021 $
Balance, beginning of the year	6,944	6,041
Provision for credit losses related to uncollectible receivables	17,856	6,069
Write-offs	(8,347)	(5,166)
Balance, end of the year	16,453	6,944


	December 31, 2022	December 31, 2021	January 1, 2021
	$	$	$
Merchant cash advances receivable, gross	420,381	439,289	218,840
Related receivables	—	—	819
Allowance for credit losses related to uncollectible merchant cash advances receivable	(49,425)	(38,264)	(15,816)
Loans receivable, gross	228,216	72,751	43,644
Allowance for credit losses related to uncollectible loans receivable	(19,058)	(3,054)	(2,764)
Merchant cash advances, loans and related receivables, net	580,114	470,722	244,723

Merchant Cash Advances

The following table summarizes the activities of the Company’s allowance for credit losses related to uncollectible merchant cash advances receivable:


	Years ended
		December 31, 2022	December 31, 2021
		$	$
Allowance, beginning of the year		38,264	15,816
Provision for credit losses related to uncollectible merchant cash advances receivable		43,440	36,719
Merchant cash advances receivable charged off, net of recoveries		(32,279)	(14,271)
Allowance, end of the year		49,425	38,264