Golden Queen Mining Consolidated (GQMNF) 10-Q 10 May 17 2017 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 10, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Entity Registrant Name	GOLDEN QUEEN MINING CO LTD
Entity Central Index Key	1,025,362
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Trading Symbol	GQM
Entity Common Stock, Shares Outstanding		111,148,683

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash	$ 9,451	$ 13,301
Receivables	67	34
Inventories (Note 5)	11,814	10,941
Prepaid expenses and other current assets	632	577
Total current assets	21,964	24,853
Property, plant, equipment and mineral interests (Note 6)	138,074	134,550
Advance minimun royalties	304	303
Total Assets	160,342	159,706
Current liabilities:
Accounts payable and accrued liabilities	5,037	4,264
Interest payable (Note 9 (iii))	626	296
Current portion of note payable (Note 9 (ii))	2,500	0
Current portion of loan payable (Note 16)	6,137	5,656
Derivative liability - Related party warrants (Note 10)	5,885	5,458
Derivative liability - Warrants (Note 10)	1,026	972
Total current liabilities	21,211	16,646
Note payable (Note 9 (ii))	24,429	26,347
Loan payable (Note 16)	10,089	9,494
Asset retirement obligation (Note 8)	1,483	1,366
Deferred tax liability	12,922	12,922
Total liabilities	70,134	66,775
Temporary Equity
Redeemable portion of non-controlling interest (Note 9 (iv))	26,064	26,220
Shareholders' Equity
Common shares, no par value, unlimited shares authorized (2016 - unlimited); 111,148,683 (2016 - 111,048,683) shares issued and outstanding (Note 7)	71,126	71,067
Additional paid-in capital	43,686	43,652
Deficit accumulated	(89,761)	(87,335)
Total shareholders’ equity attributable to GQM Ltd.	25,051	27,384
Non-controlling interest	39,093	39,327
Total Shareholders’ Equity	64,144	66,711
Total Liabilities, Temporary Equity and Shareholders’ Equity	$ 160,342	$ 159,706

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Common Stock, No Par Value	$ 0	$ 0
Common Stock, Shares Authorized, Unlimited	Unlimited	Unlimited
Common Stock, Shares, Issued	111,148,683	111,048,683
Common Stock, Shares, Outstanding	111,148,683	111,048,683

Condensed Consolidated Interim4

Condensed Consolidated Interim Statements of Loss and Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Revenues
Metal Sales	$ 14,804	$ 0
Cost of Sales
Direct mining costs	(11,561)	0
Depreciation and depletion (Note 6)	(2,756)	0
Income from mine operations	487	0
General and administrative expenses (Note 14)	(1,416)	(1,527)
Operating loss	(929)	(1,527)
Other (expenses) income
Loss on derivative instruments (Note 10)	(481)	(7,031)
Interest expense (Note 9 (iii))	(1,047)	(762)
Interest income	25	40
Other Expenses	(384)	0
Total other expenses	(1,887)	(7,753)
Net and comprehensive loss for the period	(2,816)	(9,280)
Less: Net and comprehensive loss attributable to the non-controlling interest for the period (Note 9 (iv))	390	355
Net and comprehensive loss attributable to Golden Queen Mining Co Ltd. for the period	$ (2,426)	$ (8,925)
Loss per share - basic (Note 15)	$ (0.02)	$ (0.09)
Loss per share - diluted (Note 15)	$ (0.02)	$ (0.09)
Weighted average number of common shares outstanding -basic	111,080,008	99,928,683
Weighted average number of common shares outstanding - diluted	111,080,008	99,928,683

Condensed Consolidated Interim5

Condensed Consolidated Interim Statements of Shareholders' Equity, Non-controlling Interest and Redeemable Portion of Non-controlling Interest - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Deficit Accumulated [Member]	Total Shareholders' Equity attributable to GQM Ltd [Member]	Non-controlling Interest [Member]	Redeemable Portion of Non-controlling Interest [Member]
Balance at Dec. 31, 2015	$ 67,268	$ 62,860	$ 43,628	$ (79,906)	$ 26,582	$ 40,686	$ 27,124
Balance (in shares) at Dec. 31, 2015		99,928,683
Stock-based compensation	4	$ 0	4	0	4	0	0
Net loss for the period	(9,139)	0	0	(8,926)	(8,926)	(213)	(142)
Balance at Mar. 31, 2016	58,133	$ 62,860	43,632	(88,832)	17,660	40,473	26,982
Balance (in shares) at Mar. 31, 2016		99,928,683
Balance at Dec. 31, 2016	66,711	$ 71,067	43,652	(87,335)	27,384	39,327	26,220
Balance (in shares) at Dec. 31, 2016		111,048,683
Issuance of common shares (Note 7)	59	$ 59	0	0	59	0	0
Issuance of common shares (Note 7) (in shares)		100,000
Stock-based compensation	34	$ 0	34	0	34	0	0
Net loss for the period	(2,660)	0	0	(2,426)	(2,426)	(234)	(156)
Balance at Mar. 31, 2017	$ 64,144	$ 71,126	$ 43,686	$ (89,761)	$ 25,050	$ 39,093	$ 26,064
Balance (in shares) at Mar. 31, 2017		111,148,683

Condensed Consolidated Interim6

Condensed Consolidated Interim Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating Activities
Net loss for the period	$ (2,816)	$ (9,280)
Adjustment to reconcile net loss to cash used in operating activities:
Depreciation and depletion	2,756	7
Amortization of debt discount and interest accrual	286	762
Accretion expense	30	0
Change in fair value of derivative liabilities (Note 10)	481	7,031
Stock based compensation	34	4
Unrealized foreign exchange	(5)	0
Non-cash finder fees	59	0
Changes in non-cash working capital items:
Receivables	(33)	(2)
Prepaid expenses & other current assets	(55)	(7)
Inventory	(873)	(1,622)
Accounts payable & accrued liabilities	2,301	51
Interest payable	626	(144)
Cash generated from (used in) operating activities	2,791	(3,200)
Investment activities:
Additions to property, plant, equipment and mineral interests	(5,236)	(7,401)
Release (purchase) of reclamation financial assurance deposit	0	902
Cash used in investing activities	(5,236)	(6,499)
Financing activities:
Repayments of loan payable (Komatsu)	(1,405)	(1,230)
Cash used in financing activities	(1,405)	(1,230)
Net change in cash and cash equivalents	(3,850)	(10,929)
Cash and cash equivalents, beginning balance	13,301	37,586
Cash and cash equivalents, ending balance	$ 9,451	$ 26,657

Nature of Business

Nature of Business	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations [Text Block]	1. Nature of Business Golden Queen Mining Co. Ltd. (“Golden Queen”, “GQM Ltd.” or the “Company”) is engaged in the operation of the Soledad Mountain Project (“the Project”), located in the Mojave Mining District, Kern County, California. The Company originally used its wholly owned subsidiary, Golden Queen Mining Company, Inc. (“GQM Inc.”), to explore and develop the Project. On September 10, 2014, GQM Inc. was converted to a limited liability company, Golden Queen Mining Company, LLC (“GQM LLC”). The Company entered into a Joint Venture (the “JV”) agreement with Gauss LLC (“Gauss”) through its newly formed, wholly owned subsidiary, Golden Queen Mining Holdings, Inc. (“GQM Holdings”). The JV was completed on September 15, 2014. Upon completion of the JV, both the Company, through GQM Holdings, and Gauss each owned, and continue to own, 50

Ability to Continue as a Going

Ability to Continue as a Going Concern	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	Ability to Continue as a Going Concern The unaudited condensed consolidated interim financial statements of Golden Queen Mining Co. Ltd. have been prepared using accounting principles generally accepted in the United States (US GAAP) applicable to a going concern. The Company generated $ 14.8 89.8 0.8 Golden Queen Mining Co Ltd. expects to have sufficient cash on hand to meet its corporate general and administrative expenditures for the next twelve months from the date of the approval of these condensed consolidated interim financial statements. However, the Company is required to pay $ 5.4 3.1 The Company anticipates receiving sufficient distributions from GQM LLC during this fiscal year to service its debt in 2018, however such distributions are dependent on a number of factors, including the gold price and the ability of the mine to perform according to the mine plan in 2017 and 2018. Because of the uncertainty relating to the above factors, there can be no assurance that sufficient distributions will be generated and paid by GQM LLC to the Company in order for it to meet its obligations when they fall due. If the distributions are not sufficient, the Company will need to either raise equity or negotiate with its debt lender a delay in principal and interest repayments. The Company’s access to the net assets of GQM LLC is determined by the Board of Managers of GQM LLC. The Board of Managers is not controlled by the Company and therefore there is no guarantee that any access to the net assets of GQM LLC would be provided to the Company in order to continue as a going concern. The Board of Managers of GQM LLC determine when and if distributions from GQM LLC are made to the holders of its membership units at their sole discretion. The unaudited condensed consolidated interim financial statements do not reflect adjustments to the carrying values of the assets and liabilities, the reported revenues and expenses, and the balance sheet classifications used, that would be necessary if the company were unable to realize its assets and settle its liabilities as a going concern in the normal course of operations. Such adjustments could be material.

Basis of Presentation

Basis of Presentation	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Business Description and Basis of Presentation [Text Block]	3. Basis of Presentation The unaudited condensed consolidated interim financial statements have been prepared in accordance with US GAAP. The accounting policies followed in preparing these condensed consolidated interim financial statements are those used by the Company as set out in the audited consolidated financial statements for the year ended December 31, 2016. Certain information and note disclosures normally included for annual consolidated financial statements prepared in accordance with US GAAP have been omitted. These condensed consolidated interim financial statements should be read together with the audited consolidated financial statements of the Company for the year ended December 31, 2016. In the opinion of management, all adjustments considered necessary (including reclassifications and normal recurring adjustments) to present fairly the financial position, results of operations and cash flows at March 31, 2017 and for all periods presented, have been included in these financial statements. The interim results are not necessarily indicative of results for the full year ending December 31, 2017, or future operating periods. For further information, see the Company’s annual consolidated financial statements, including the accounting policies and notes thereto. The Company consolidates all entities in which it can vote a majority of the outstanding voting stock. In addition, it consolidates entities which meet the definition of a variable interest entity for which it is the primary beneficiary. The primary beneficiary is the party who has the power to direct the activities of a variable interest entity that most significantly impact the entity’s economic performance and who has an obligation to absorb losses of the entity or a right to receive benefits from the entity that could potentially be significant to the entity. We consider special allocations of cash flows and preferences, if any, to determine amounts allocable to non-controlling interests. All intercompany transactions and balances are eliminated in consolidation. These unaudited condensed consolidated interim financial statements include the accounts of Golden Queen, a limited liability Canadian corporation (Province of British Columbia), its wholly-owned subsidiary, GQM Holdings, a US (State of California) corporation, and GQM LLC, a limited liability company in which Golden Queen has a 50

Summary of Accounting Policies

Summary of Accounting Policies and Estimates and Judgements	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	4. Summary of Accounting Policies and Estimates and Judgements (i) In July 2015, ASU No. 2015-11 was issued related to the inventory, simplifying the subsequent measurement of inventories by replacing the lower of cost or market test with a lower of cost and net realizable value test. The update is effective in fiscal years, including interim periods beginning after December 15, 2016. The Company records inventory at the lower of cost or net realizable value and the adoption of this guidance effective January 1, 2017 had no impact on the consolidated financial statements. (ii) In March 2016, ASU No. 2016-09 was issued related to stock-based compensation. The new guidance simplifies the accounting for stock-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This update is effective for the Company’s fiscal year and interim periods beginning after December 15, 2016. The adoption of this guidance as of January 1, 2017 had no impact on the consolidated financial statements. New Accounting Policies (iii) In May 2014, ASU 2014-09 was issued related to revenue from contracts with customers. The ASU was further amended in August 2015, March 2016, April 2016, and May 2016 by ASU 2015-14, 2016-08, 2016-10 and 2016- 12. The new standard provides a five-step approach to be applied to all contracts with customers and also requires expanded disclosures about revenue recognition. In August 2015, the effective date was deferred to reporting periods, including interim periods, beginning after December 31, 2017, and will be applied retrospectively. Early adoption is not permitted. We are currently assessing the impact of implementation of ASU No. 201-09, however, management does not believe it will change the point of revenue recognition or amounts of revenue recognized compared to how we recognize revenue under our current policies. Our revenues involve a relatively limited number of types of contracts and customers. In addition, our revenue contracts do not involve multiple types of performance obligations. Revenues from doré are recognized, and the transaction price is known, at the time the metals sold are delivered to the customer. We will finalize our assessment of the impact of ASU No. 201-09 on our revenue recognition during 2017 and assess the additional disclosure requirements under the guidance. (iv) In February 2016, FASB issued ASC 842 that requires lessees to recognize lease assets and corresponding lease liabilities on the balance sheet for all leases with terms of more than 12 months. The update, which supersedes existing lease guidance, will continue to classify leases as either finance or operating, with the classification determining the pattern of expense recognition in the income statement. The ASU will be effective for annual and interim periods beginning January 1, 2019, with early adoption permitted, and is applicable on a modified retrospective basis with various optional practical expedients. The Company is assessing the impact of this standard. (v) In August 2016, ASC guidance was issued to amend the classification of certain cash receipts and cash payments in the statement of cash flows. The new guidance is effective for the Company’s fiscal year and interim periods beginning December 1, 2018. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently evaluating this guidance and the impact on its consolidated financial statements.

Inventories

Inventories	3 Months Ended
	Mar. 31, 2017
Inventory, Net [Abstract]
Inventory Disclosure [Text Block]	5. Inventories Inventories consist primarily of production from the Company’s operation, in varying stages of the production process and supplies and spare parts, all of which are presented at the lower of cost or net realizable value. Inventories of the Company are comprised of: March 31, 2017 December 31, 2016 Stockpile inventory $ 407 $ 318 In-process inventory 9,389 9,491 Dore inventory 408 76 Supplies and spare parts 1,610 1,056 $ 11,814 $ 10,941

Property, Plant, Equipment and

Property, Plant, Equipment and Mineral Interests	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	Property, Plant, Equipment and Mineral Interests Property, plant and equipment and mineral interest, are depreciated and depleted using either the units-of-production or straight-line method over the shorter of the estimated useful life of the asset or the expected life of mine. Mineral property Machinery interest and Mine and Buildings and Construction Interest Land claims development equipment infrastructure in progress capitalized Total Cost At December 31, 2015 $ 110 $ 4,459 $ 84,798 $ 28,085 $ 8,565 $ - $ - $ 126,017 Additions 3,777 9,391 542 5,674 19,384 Transfers 6 (6) (42,765) 32,117 10,648 - - - Disposals - - - - - - - - At December 31, 2016 $ 3,893 $ 4,453 $ 42,033 $ 60,202 $ 28,604 $ 542 $ 5,674 $ 145,401 Additions 17 18 3,588 3,820 - 7,443 Transfers (39) (36) (75) Disposals - - - (1,344) - - - (1,344) At March 31, 2017 $ 3,910 $ 4,471 $ 41,994 $ 62,446 $ 28,568 $ 4,362 $ 5,674 $ 151,425 Accumulated depreciation and depletion At December 31, 2015 $ - $ - $ 654 $ 1,462 $ 350 $ - $ - $ 2,466 Additions - 72 317 5,666 2,330 - - 8,385 Disposals - - - - - - - - At December 31, 2016 $ - $ 72 $ 971 $ 7,128 $ 2,680 $ - $ - $ 10,851 Additions - 61 558 1,437 591 - 109 2,756 Disposals - - - (256) - - - (256) At March 31, 2017 $ - $ 133 $ 1,529 $ 8,309 $ 3,271 $ - $ 109 $ 13,351 Carrying values At December 31, 2016 $ 3,893 $ 4,381 $ 41,062 $ 53,074 $ 25,924 $ 542 $ 5,674 $ 134,550 At March 31, 2017 $ 3,910 $ 4,338 $ 40,465 $ 54,137 $ 25,297 $ 4,362 $ 5,565 $ 138,074 During the three months ended March 31, 2017, the Company acquired three (3) (2016 –one (1)) pieces of mining equipment from Komatsu through financing agreements. Also, during the same period the Company disposed of two (2) pieces of mining equipment (2016 – $Nil). See Note 16 for further details.

Share Capital

Share Capital	3 Months Ended
	Mar. 31, 2017
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	7. Share Capital The Company’s common shares outstanding are no par value, voting shares with no preferences or rights attached to them. Common shares – 2017 On January 17, 2017, the Company issued 100,000 0.06 Common shares – 2016 In July 2016, the Company completed a financing for gross proceeds of $ 12.1 16.1 11,120,000 1.10 1.45 Each unit consisted of one common share of the Company and one-half of one common share purchase warrant. 2.00 2.3 9.8 The Company also issued 757,700 0.3 In addition, the Company incurred cash share issue costs totalling $ 1.2 Stock options The Company’s current stock option plan (the “Plan”) was adopted by the Company in 2013 and approved by shareholders of the Company in 2013. The Plan provides a fixed number of 7,200,000 price of stock options granted under the Plan shall be determined by the Company’s Board of Directors (the “Board”), but shall not be less than the volume-weighted, average trading price of the Company’s shares on the TSX for the five (5) trading days immediately prior to the date of the grant. The expiry date of a stock option shall be the date so fixed by the Board subject to a maximum term of five (5) years. The Plan provides that the expiry date of the vested portion of a stock option will be the earlier of the date so fixed by the Board at the time the stock option is awarded and the early termination date (the “Early Termination Date”). The Early Termination Date will be the date the vested portion of a stock option expires following the option holder ceasing to be a director, employee or consultant, as determined by the Board at the time of grant, or in the absence thereof at any time prior to the time the option holder ceases to be a director, employee or consultant, in accordance with and subject to the provisions of the Plan. All options granted under the 2013 Plan will be subject to such vesting requirements as may be prescribed by the TSX, if applicable, or as may be imposed by the Board. A total of 1,955,002 1,555,000 The Company has elected to use the Black-Scholes option pricing model to determine the fair value of stock options granted. In accordance with the accounting standard for employees, the compensation expense is amortized on a straight-line basis over the requisite service period, which approximates the vesting period. Weighted Average Exercise Price per Shares Share Options outstanding, December 31, 2015 1,070,000 $ 0.94 Options granted 485,000 $ 0.66 Options outstanding, December 31, 2016 1,555,000 $ 0.85 Options granted 400,002 $ 0.65 Options outstanding, March 31, 2017 1,955,002 $ 0.81 On March 20, 2017, the Company granted 400,002 0.65 133,334 133,334 133,334 2017 2016 Expected life (years) 4.97 4.92 Interest rate 1.18 % 1.00 % Volatility 77.29 % 81.27 % Dividend yield 0.00 % 0.00 % During the three months ended March 31, 2017, the Company recognized $ 0.03 0.02 Remaining Expiry Number Number Contractual Life Exercise Date Outstanding Exercisable (years) Price June 3, 2018 50,000 50,000 1.18 $ 1.16 September 3, 2018 150,000 150,000 1.43 $ 1.59 September 18, 2018 300,000 300,000 1.47 $ 1.26 September 8, 2020 570,000 523,334 3.44 $ 0.58 November 30, 2021 485,000 0 4.67 $ 0.66 March 20, 2022 400,002 0 4.97 $ 0.65 Balance, March 31, 2017 1,955,002 1,023,334 3.55 As at March 31, 2017, the aggregate intrinsic value of the outstanding exercisable options was $ 0.1 0.4 Warrants March 31, 2017 December 31, 2016 Balance, beginning of the period 24,317,700 10,000,000 Issued - financing units - 5,560,000 Issued - financing brokers (1) - 757,700 Issued - debt restructuring (1) - 8,000,000 Balance, end of the period 24,317,700 24,317,700 (1) Non-tradable share purchase warrants. Remaining Number Contractual Life Exercise Expiry Date Outstanding (years) Price June 8, 2020 10,000,000 3.19 $ 0.95 July 25, 2019 5,560,000 2.32 C$ 2.00 July 25, 2019 757,700 2.32 C$ 2.00 November 18, 2021 8,000,000 4.65 $ 0.85

Asset Retirement Obligations an

Asset Retirement Obligations and Financial Reclamation Assurance	3 Months Ended
	Mar. 31, 2017
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation Disclosure [Text Block]	8. Asset Retirement Obligations and Financial Reclamation Assurance Asset Retirement Obligation The total asset retirement obligation as of March 31, 2017, was $ 1.5 1.4 The Company estimated its asset retirement obligations based on its requirements to reclaim and remediate its property based on its activities to date. As at March 31, 2017, the Company estimates the primary cash outflow related to these reclamation activities will commence in 2028. Reclamation provisions are measured at the expected value of future cash flows discounted to their present value using a discount rate based on a credit adjusted risk-free interest rate of 8.7 2.45 March 31, 2017 December 31, 2016 Balance, beginning of the period $ 1,366 $ 978 Accretion 30 90 Changes in cash flow estimates 87 298 Balance, end of the period $ 1,483 $ 1,366 Reclamation Financial Assurance The Company is required to provide the Bureau of Land Management, the State Office of Mine Reclamation and Kern County, California with a revised reclamation cost estimate annually. The financial assurance is adjusted once the cost estimate is approved. The Company’s provision for reclamation of the property is estimated each year by an independent consulting engineer. This estimate, once approved by state and county authorities, forms the basis for a cash deposit of reclamation financial assurance. The reclamation assurance provided as at March 31, 2017 was $ 1.5 1.5 The Company is also required to provide financial assurance with the Lahontan Regional Water Quality Control Board (the “Regional Board”) for closure and reclamation costs related to the lined impoundments, which are defined as the Stage 1 heap leach pad, the overflow pond, and the solution collection channel. The reclamation financial assurance estimate for as of March 31, 2017, is $ 1.9 1.2 In addition to the above, the Company is required to obtain and maintain financial assurance for initiating and completing corrective action and remediation of a reasonably foreseeable release from the Project’s waste management units as required by the Regional Board. The reclamation financial assurance estimate for as of March 31, 2017, is $ 0.3 0.3 During 2016, the Company entered into $ 3.0 0.1

Related Party Transactions

Related Party Transactions	3 Months Ended
	Mar. 31, 2017
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	9. Related Party Transactions Except as noted elsewhere in these condensed consolidated interim financial statements, related party transactions are disclosed as follows: (i) Management Agreement During the three months ended March 31, 2017, the Company paid a total of $ 0.03 0.03 0.02 (ii) Note Payable On December 31, 2014, the Company entered into a loan (the “December 2014 Loan”) with the Clay family for $ 12.5 July 1, 2015 10 50 The Company also incurred a financing fee to secure the loan in the amount of $ 1.0 0.8 0.3 On June 8, 2015, the Company amended the December 2014 Loan to extend the maturity to December 8, 2016 12.5 37.5 10,000,000 June 8, 2020 0.95 1.5 0.04 On November 18, 2016, the Company repaid $ 12.2 10.1 31.0 8 2.5 In connection with the new loan the Company issued 8,000,000 November 21, 2021 0.85 0.9 March 31, 2017 December 31, 2016 Balance, beginning of the period $ 26,347 $ 36,053 Interest payable transferred to principal balance 296 2,977 Accretion of discount on loans 286 1,996 Capitalized financing fee and legal fees - (930) Reduction of debt upon issuance of warrants - (3,090) Repayment of loans and interest - (10,659) Balance, end of the period $ 26,929 $ 26,347 Current portion $ 2,500 $ - Non-current portion $ 24,429 $ 26,347 (iii) Amortization of Discounts and Interest Expense Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Accretion of the Nov 2016 Loan discount $ 286 $ - Interest expense related to the Nov 2016 Loan 626 - Interest expense related to Komatsu financial loans (1) 135 167 Accretion of the June 2015 Loan discount - 606 Interest expense related to the June 2015 Loan - 994 Accretion of discount and interest on loan $ 1,047 $ 1,767 The Company’s loans were contracted to fund significant development costs. Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Accretion of discounts and interest on loan (1) $ 1,047 $ 1,767 Less: Interest costs capitalized (2) - (1,005) Interest expense $ 1,047 $ 762 (1) Komatsu is not a related party and has only been included in the above table to reconcile the total interest expense incurred for the period to the amounts capitalized and expensed. (2) Interest capitalization ended on March 31, 2016 because the mine went into production on April 1, 2016. (iv) Joint Venture Transaction On September 15, 2014, the Company closed the Joint Venture Transaction with Gauss resulting in both parties owning a 50 50 110 Gauss is a funding vehicle owned by entities controlled by Leucadia National Corporation (NYSE: LUK) (“Leucadia”) and certain members of the Clay family, a shareholder group which collectively owned approximately 27% of the issued and outstanding shares of Golden Queen (the “Clay Group”) at the time of the transaction. Gauss is owned 70.51% by Gauss Holdings LLC (“Gauss Holdings”, Leucadia’s investment entity) and 29.49% by Auvergne LLC (“Auvergne”, the Clay Group’s investment entity). Pursuant to the transaction, Leucadia was paid a transaction fee of $2.0 million and $0.3 million was paid to Auvergne through GQM LLC in 2014. The Company expensed these transaction costs. Variable Interest Entity In accordance with ASC 810-10-30, the Company has determined that GQM LLC meets the definition of a VIE and that the Company is part of a related party group that, in its entirety, would meet the definition of a primary beneficiary. Although no individual variable interest holder individually meets the definition of a primary beneficiary in the absence of the related party group, Golden Queen has determined it is considered the member of the related party group most closely associated with GQM LLC. As a result, the Company has condensed consolidated interim 100 50 The Company has presented Gauss’ ownership in GQM LLC as a non-controlling interest amount on the balance sheet within the equity section. However, there are terms in the agreement that provides for the exit from the investment in GQM LLC for an initial member whose interest in GQM LLC becomes less than 20 If a member becomes less than a 20% interest holder, its remaining unit interest will (ultimately) be terminated through one of three (3) events at the non-diluted member’s option: a. Through conversion to a net smelter royalty (“NSR”); b. Through a buy-out (at fair value) by the non-diluted member; or c. Through a sale process by which the diluted member’s interest is sold March 31, 2017 December 31, 2016 Assets, GQM LLC $ 152,976 $ 151,802 Liabilities, GQM LLC (22,663) (20,710) Net assets, GQM LLC $ 130,313 $ 131,092 Included in the assets above, is $ 9.4 11.1 Golden Queen 3.0 Non-Controlling Interest Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Net and comprehensive loss in GQM LLC $ (779) $ (709) Non-controlling interest percentage 50 % 50 % Net and comprehensive loss attributable to non-controlling interest $ (390) $ (355) Net and comprehensive loss attributable to permanent non-controlling interest $ (234) $ (213) Net and comprehensive loss attributable to temporary non-controlling interest $ (156) $ (142) Permanent Non- Temporary Non- Controlling Interest Controlling Interest Carrying value of non-controlling interest, December 31, 2016 $ 39,327 $ 26,220 Net and comprehensive loss for the period (234) (156) Carrying value of non-controlling interest, March 31, 2017 $ 39,093 $ 26,064 Dilution of Interest in Subsidiary As a result of the Joint Venture Transaction, the Company’s interest in GQM LLC was diluted from 100 50 The deferred tax liability resulted from the increase in the book value over tax value of the investment in GQM LLC. Capital Contribution Agreement Pursuant to the Joint Venture Transaction, GQM Holdings made a single capital contribution to GQM LLC of $ 12.5 50

Derivative Liabilities

Derivative Liabilities	3 Months Ended
	Mar. 31, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivatives and Fair Value [Text Block]	10. Derivative Liabilities Share Purchase Warrants – Clay loans (Related Party) On June 8, 2015, the Company issued 10,000,000 0.95 On November 18, 2016, the Company issued 8,000,000 0.85 The share purchase warrants meet the definition of a derivative liability instrument as the exercise price is not a fixed price as described above. Therefore, the settlement feature does not meet the “fixed-for-fixed” criteria outlined in ASC 815-40-15. The fair value of the derivative liabilities related to the share purchase warrants as at March 31, 2017 is $ 5.9 5.5 Warrants related to June 2015 Loan March 31, 2017 December 31, 2016 Risk-free interest rate 0.87 % 0.84 % Expected life of derivative liability 3.19 years 3.44 years Expected volatility 73.66 % 78.79 % Dividend rate 0.00 % 0.00 % Warrants related to November 2016 Loan March 31, 2017 December 31, 2016 Risk-free interest rate 1.12 % 1.11 % Expected life of derivative liability 4.65 years 4.89 years Expected volatility 88.21 % 77.21 % Dividend rate 0.00 % 0.00 % March 31, 2017 December 31, 2016 Balance, beginning of the period $ 5,458 $ 2,498 Fair value at inception - 3,090 Change in fair value 427 (130) Balance, end of the period $ 5,885 $ 5,458 Share Purchase Warrants – July 2016 financing On July 25, 2016, the Company issued a total of 6,317,700 2.00 1.0 1.0 March 31, 2017 December 31, 2016 Risk-free interest rate 0.87 % 0.84 % Expected life of derivative liability in years 2.32 years 2.56 years Expected volatility 77.18 % 79.40 % Dividend rate 0.00 % 0.00 % March 31, 2017 December 31, 2016 Fair value of warrants issued $ 972 $ 2,701 Change in fair value of warrants 54 (1,729) Balance, end of the period $ 1,026 $ 972

Supplementary Disclosures of Ca

Supplementary Disclosures of Cash Flow Information	3 Months Ended
	Mar. 31, 2017
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	11. Supplementary Disclosures of Cash Flow Information Three Months Ended Three Months Ended March 31, March 31, 2017 2016 Cash paid during the period for: Interest on loan payable $ 135 $ 144 Non-cash financing and investing activities: Asset retirement costs charged to mineral property interests $ 87 $ 97 Mining equipment acquired through issuance of debt $ 2,481 $ 295 Mineral property expenditures included in accounts payable $ 1,524 $ 2,311 Interest cost capitalized to mineral property interests $ - $ 839 Inventory expenditures included in accounts payable $ - $ 867 Non-cash finder fess $ 59 $ - Non-cash amortization of discount and interest expense $ 286 $ 606 Interest payable converted to principal balance $ 296 $ 975

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies Disclosure [Text Block]	12. Commitments and Contingencies Royalties The Company has acquired a number of mineral properties outright. It has acquired exclusive rights to explore, develop and mine other portions of the Project under various mining lease agreements with landowners. Royalty amount due to each landholder over the life of the Project varies with each property. Compliance with Environmental Regulations The Company’s exploration and development activities are subject to laws and regulations controlling not only the exploration and mining of mineral properties, but also the effect of such activities on the environment. Compliance with such laws and regulations may necessitate additional capital outlays or affect the economics of a project, and cause changes or delays in the Company’s activities. Corporate Guaranties The Company has provided corporate guaranties for two (2) of GQM LLC’s mining drill loans. The Company has also provided corporate a guaranty for GQM LLC’s surety bonds.

Financial Instruments

Financial Instruments	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	13. Financial Instruments Fair Value Measurements All financial assets and financial liabilities are recorded at fair value on initial recognition. Transaction costs are expensed when they are incurred, unless they are directly attributable to the acquisition of qualifying assets, in which case they are added to the costs of those assets until such time as the assets are substantially ready for their intended use or sale. Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). March 31, 2017 Total Level 1 Level 2 Level 3 Liabilities: Share purchase warrants – Related Party (Note 10) $ 5,885 $ - $ 5,885 $ - Share purchase warrants – (Note 10) 1,026 - 1,026 - $ 6,911 $ - $ 6,911 $ - December 31, 2016 Total Level 1 Level 2 Level 3 Liabilities: Share purchase warrants – Related Party (Note 10) $ 5,458 $ - $ 5,458 $ - Share purchase warrants – (Note 10) 972 - 972 - $ 6,430 $ - $ 6,430 $ - Under fair value accounting, assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. The fair value measurement of the financial instruments above use observable inputs in option price models such as the binomial and the Black-Scholes valuation models. Credit Risk Credit risk is the risk that the counterparty to a financial instrument will cause a financial loss for the Company by failing to discharge its obligations. To mitigate exposure to credit risk on financial assets the Company has established policies to ensure liquidity of funds and ensure counterparties demonstrate minimum acceptable credit worthiness. The Company maintains its US Dollar and Canadian Dollar cash in bank accounts with major financial institutions with high credit standings. Cash deposits held in the United States are insured by the FDIC for up to $ 0.3 0.1 Certain United States and Canadian bank accounts held by the Company exceed these federally insured limits or are uninsured as they relate to US Dollar deposits held in Canadian financial institutions. As of March 31, 2017, the Company’s cash balances held in United States and Canadian financial institutions include $ 9.5 Interest Rate Risk The Company holds 93 1 Foreign Currency Exchange Risk Certain purchases of corporate overhead expenditures are denominated in Canadian Dollar. As a result, currency exchange fluctuations may impact the costs of our operations. Specifically, the appreciation of the Canadian Dollar against the US Dollar may result in an increase in the Canadian operating expenses in US dollar terms. As of March 31, 2017, the Company maintained the majority of its cash balance in US Dollar. The Company currently does not engage in any currency hedging activities. Commodity Price Risk The Company’s primary business activity is the development of the open pit, gold and silver, heap leach project on the Project. Decreases in the price of either of these metals from current levels has the potential to negatively impact the

General and Administrative Expe

General and Administrative Expenses	3 Months Ended
	Mar. 31, 2017
General and Administrative Expense [Abstract]
General and Administrative Expenses [Table Text Block]	14. General and Administrative Expenses General and administrative expenses are incurred to support the administration of the business that are not directly related to production. Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Audit, legal and professional fees $ 288 $ 774 Salaries and benefits and director fees 560 342 Regulatory fees and licenses 53 22 Insurance 133 124 Corporate administration 382 265 $ 1,416 $ 1,527

Loss Per Share

Loss Per Share	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	15. Loss Per Share Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Numerator: Net loss attributable to the shareholders of the Company - numerator for basic and diluted LPS $ (2,426) $ (8,925) Denominator: Weighted average number of common shares outstanding - basic and diluted 111,080,008 99,893,341 Loss per share – basic and diluted $ (0.02) $ (0.09) Weighted average number of shares for the three months ended March 31, 2017 excludes 1,955,002 1,070,000 24,317,700 10,000,000

Loan Payable

Loan Payable	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	16. Loan Payable During the three months ended March 31, 2017, the Company sold two (2) (December 31, 2016 –Nil) pieces of equipment with a net book value of $ 1.0 0.6 0.1 0.3 During the three months ended March 31, 2017, the Company entered into three (3) new loan agreements for a total of $ 3.8 March 31, 2017 December 31, 2016 Balance, beginning of the period $ 15,150 $ 18,373 Additions 3,737 2,047 Down payments and taxes (700) (264) Settlements (556) - Principal repayments (1,405) (5,006) Balance, end of the period $ 16,226 $ 15,150 Current portion $ 6,137 $ 5,656 Non-current portion $ 10,089 $ 9,494 For the three months ended March 31, 2017, the Company made total down payments of $ 0.7 0.3 10 0.00 4.50 0.005 0.03 Years Principal Payments 2017 6,137 2018 6,142 2019 3,118 2020 829 Total $ 16,226

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	17. Subsequent Events On April 1st, 2017, the Company was to make a quarterly interest payment on the November 2016 loan. In accordance with the terms of the November 2016 loan agreement, the Company chose to exercise its right to add the interest owed on April 1st, 2017 to the principal balance. The principal balance of the loan was increased by $ 0.6

Summary of Accounting Policie24

Summary of Accounting Policies and Estimates and Judgements (Policies)	3 Months Ended
	Mar. 31, 2017
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	Estimates
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Accounting Pronouncements (i) In July 2015, ASU No. 2015-11 was issued related to the inventory, simplifying the subsequent measurement of inventories by replacing the lower of cost or market test with a lower of cost and net realizable value test. The update is effective in fiscal years, including interim periods beginning after December 15, 2016. The Company records inventory at the lower of cost or net realizable value and the adoption of this guidance effective January 1, 2017 had no impact on the consolidated financial statements. (ii) In March 2016, ASU No. 2016-09 was issued related to stock-based compensation. The new guidance simplifies the accounting for stock-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. This update is effective for the Company’s fiscal year and interim periods beginning after December 15, 2016. The adoption of this guidance as of January 1, 2017 had no impact on the consolidated financial statements. New Accounting Policies (iii) In May 2014, ASU 2014-09 was issued related to revenue from contracts with customers. The ASU was further amended in August 2015, March 2016, April 2016, and May 2016 by ASU 2015-14, 2016-08, 2016-10 and 2016- 12. The new standard provides a five-step approach to be applied to all contracts with customers and also requires expanded disclosures about revenue recognition. In August 2015, the effective date was deferred to reporting periods, including interim periods, beginning after December 31, 2017, and will be applied retrospectively. Early adoption is not permitted. We are currently assessing the impact of implementation of ASU No. 201-09, however, management does not believe it will change the point of revenue recognition or amounts of revenue recognized compared to how we recognize revenue under our current policies. Our revenues involve a relatively limited number of types of contracts and customers. In addition, our revenue contracts do not involve multiple types of performance obligations. Revenues from doré are recognized, and the transaction price is known, at the time the metals sold are delivered to the customer. We will finalize our assessment of the impact of ASU No. 201-09 on our revenue recognition during 2017 and assess the additional disclosure requirements under the guidance. (iv) In February 2016, FASB issued ASC 842 that requires lessees to recognize lease assets and corresponding lease liabilities on the balance sheet for all leases with terms of more than 12 months. The update, which supersedes existing lease guidance, will continue to classify leases as either finance or operating, with the classification determining the pattern of expense recognition in the income statement. The ASU will be effective for annual and interim periods beginning January 1, 2019, with early adoption permitted, and is applicable on a modified retrospective basis with various optional practical expedients. The Company is assessing the impact of this standard. (v) In August 2016, ASC guidance was issued to amend the classification of certain cash receipts and cash payments in the statement of cash flows. The new guidance is effective for the Company’s fiscal year and interim periods beginning December 1, 2018. Early adoption is permitted, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments should be reflected as of the beginning of the fiscal year that includes that interim period. An entity that elects early adoption must adopt all of the amendments in the same period. The Company is currently evaluating this guidance and the impact on its consolidated financial statements.

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2017
Inventory, Net [Abstract]
Schedule of Inventory, Current [Table Text Block]	Inventories consist primarily of production from the Company’s operation, in varying stages of the production process and supplies and spare parts, all of which are presented at the lower of cost or net realizable value. Inventories of the Company are comprised of: March 31, 2017 December 31, 2016 Stockpile inventory $ 407 $ 318 In-process inventory 9,389 9,491 Dore inventory 408 76 Supplies and spare parts 1,610 1,056 $ 11,814 $ 10,941

Property, Plant, Equipment an26

Property, Plant, Equipment and Mineral Interests (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Assets under construction in progress are recorded at cost and re-allocated to its corresponding classification when they become available for use. Mineral property Machinery interest and Mine and Buildings and Construction Interest Land claims development equipment infrastructure in progress capitalized Total Cost At December 31, 2015 $ 110 $ 4,459 $ 84,798 $ 28,085 $ 8,565 $ - $ - $ 126,017 Additions 3,777 9,391 542 5,674 19,384 Transfers 6 (6) (42,765) 32,117 10,648 - - - Disposals - - - - - - - - At December 31, 2016 $ 3,893 $ 4,453 $ 42,033 $ 60,202 $ 28,604 $ 542 $ 5,674 $ 145,401 Additions 17 18 3,588 3,820 - 7,443 Transfers (39) (36) (75) Disposals - - - (1,344) - - - (1,344) At March 31, 2017 $ 3,910 $ 4,471 $ 41,994 $ 62,446 $ 28,568 $ 4,362 $ 5,674 $ 151,425 Accumulated depreciation and depletion At December 31, 2015 $ - $ - $ 654 $ 1,462 $ 350 $ - $ - $ 2,466 Additions - 72 317 5,666 2,330 - - 8,385 Disposals - - - - - - - - At December 31, 2016 $ - $ 72 $ 971 $ 7,128 $ 2,680 $ - $ - $ 10,851 Additions - 61 558 1,437 591 - 109 2,756 Disposals - - - (256) - - - (256) At March 31, 2017 $ - $ 133 $ 1,529 $ 8,309 $ 3,271 $ - $ 109 $ 13,351 Carrying values At December 31, 2016 $ 3,893 $ 4,381 $ 41,062 $ 53,074 $ 25,924 $ 542 $ 5,674 $ 134,550 At March 31, 2017 $ 3,910 $ 4,338 $ 40,465 $ 54,137 $ 25,297 $ 4,362 $ 5,565 $ 138,074

Share Capital (Tables)

Share Capital (Tables)	3 Months Ended
	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]	The following is a summary of stock option activity during the period ended March 31, 2017 and 2016: Weighted Average Exercise Price per Shares Share Options outstanding, December 31, 2015 1,070,000 $ 0.94 Options granted 485,000 $ 0.66 Options outstanding, December 31, 2016 1,555,000 $ 0.85 Options granted 400,002 $ 0.65 Options outstanding, March 31, 2017 1,955,002 $ 0.81
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The fair value of stock options granted as above is calculated using the following weighted average assumptions: 2017 2016 Expected life (years) 4.97 4.92 Interest rate 1.18 % 1.00 % Volatility 77.29 % 81.27 % Dividend yield 0.00 % 0.00 %
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding and Exercisable [Table Text Block]	The following table summarizes information about stock options outstanding and exercisable at March 31, 2017: Remaining Expiry Number Number Contractual Life Exercise Date Outstanding Exercisable (years) Price June 3, 2018 50,000 50,000 1.18 $ 1.16 September 3, 2018 150,000 150,000 1.43 $ 1.59 September 18, 2018 300,000 300,000 1.47 $ 1.26 September 8, 2020 570,000 523,334 3.44 $ 0.58 November 30, 2021 485,000 0 4.67 $ 0.66 March 20, 2022 400,002 0 4.97 $ 0.65 Balance, March 31, 2017 1,955,002 1,023,334 3.55
Disclosure of Share-based Compensation Arrangements by Share-based Payment Award [Table Text Block]	The following is a summary of common share purchase warrants activity: March 31, 2017 December 31, 2016 Balance, beginning of the period 24,317,700 10,000,000 Issued - financing units - 5,560,000 Issued - financing brokers (1) - 757,700 Issued - debt restructuring (1) - 8,000,000 Balance, end of the period 24,317,700 24,317,700 (1) Non-tradable share purchase warrants.
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other Than Options, Outstanding and Exercisable [Table Text Block]	The following table summarizes information about share purchase warrants outstanding and exercisable at March 31, 2017: Remaining Number Contractual Life Exercise Expiry Date Outstanding (years) Price June 8, 2020 10,000,000 3.19 $ 0.95 July 25, 2019 5,560,000 2.32 C$ 2.00 July 25, 2019 757,700 2.32 C$ 2.00 November 18, 2021 8,000,000 4.65 $ 0.85

Asset Retirement Obligations 28

Asset Retirement Obligations and Financial Reclamation Assurance (Tables)	3 Months Ended
	Mar. 31, 2017
Asset Retirement Obligation Disclosure [Abstract]
Schedule of Change in Asset Retirement Obligation [Table Text Block]	The following is a summary of asset retirement obligations: March 31, 2017 December 31, 2016 Balance, beginning of the period $ 1,366 $ 978 Accretion 30 90 Changes in cash flow estimates 87 298 Balance, end of the period $ 1,483 $ 1,366

Related Party Transactions (Tab

Related Party Transactions (Tables)	3 Months Ended
	Mar. 31, 2017
Related Party Transaction [Line Items]
Schedule of Debt [Table Text Block]	The table below summarizes the activity on the November 2016 Loan: March 31, 2017 December 31, 2016 Balance, beginning of the period $ 26,347 $ 36,053 Interest payable transferred to principal balance 296 2,977 Accretion of discount on loans 286 1,996 Capitalized financing fee and legal fees - (930) Reduction of debt upon issuance of warrants - (3,090) Repayment of loans and interest - (10,659) Balance, end of the period $ 26,929 $ 26,347 Current portion $ 2,500 $ - Non-current portion $ 24,429 $ 26,347
Schedule Of Amortization Of Discounts And Interest On Loans And Convertible Debentures [Table Text Block]	The following table summarizes the amortization of discounts and interest on loan: Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Accretion of the Nov 2016 Loan discount $ 286 $ - Interest expense related to the Nov 2016 Loan 626 - Interest expense related to Komatsu financial loans (1) 135 167 Accretion of the June 2015 Loan discount - 606 Interest expense related to the June 2015 Loan - 994 Accretion of discount and interest on loan $ 1,047 $ 1,767
Schedule Of Amortization Of Discount And Interest Expense [Table Text Block]	Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Accretion of discounts and interest on loan (1) $ 1,047 $ 1,767 Less: Interest costs capitalized (2) - (1,005) Interest expense $ 1,047 $ 762 (1) Komatsu is not a related party and has only been included in the above table to reconcile the total interest expense incurred for the period to the amounts capitalized and expensed. (2) Interest capitalization ended on March 31, 2016 because the mine went into production on April 1, 2016.
Schedule of Variable Interest Entities [Table Text Block]	The net assets of GQM LLC as of March 31, 2017, and December 31, 2016 are as follows: March 31, 2017 December 31, 2016 Assets, GQM LLC $ 152,976 $ 151,802 Liabilities, GQM LLC (22,663) (20,710) Net assets, GQM LLC $ 130,313 $ 131,092
Schedule of Comprehensive Income Net of Tax Attributable To Noncontrolling Interest [Table Text Block]	The carrying value of the non-controlling interest is adjusted for net income and loss, distributions and contributions pursuant to ASC 810-10 based on the same percentage allocation used to calculate the initial book value of temporary equity. Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Net and comprehensive loss in GQM LLC $ (779) $ (709) Non-controlling interest percentage 50 % 50 % Net and comprehensive loss attributable to non-controlling interest $ (390) $ (355) Net and comprehensive loss attributable to permanent non-controlling interest $ (234) $ (213) Net and comprehensive loss attributable to temporary non-controlling interest $ (156) $ (142)
Schedule Of Non-controlling Interest [Table Text Block]	Permanent Non- Temporary Non- Controlling Interest Controlling Interest Carrying value of non-controlling interest, December 31, 2016 $ 39,327 $ 26,220 Net and comprehensive loss for the period (234) (156) Carrying value of non-controlling interest, March 31, 2017 $ 39,093 $ 26,064

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	3 Months Ended
	Mar. 31, 2017
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	The derivative liabilities were calculated using the binomial and the Black-Scholes pricing valuation models with the following assumptions: Warrants related to June 2015 Loan March 31, 2017 December 31, 2016 Risk-free interest rate 0.87 % 0.84 % Expected life of derivative liability 3.19 years 3.44 years Expected volatility 73.66 % 78.79 % Dividend rate 0.00 % 0.00 % Warrants related to November 2016 Loan March 31, 2017 December 31, 2016 Risk-free interest rate 1.12 % 1.11 % Expected life of derivative liability 4.65 years 4.89 years Expected volatility 88.21 % 77.21 % Dividend rate 0.00 % 0.00 %
Schedule of Derivative Liability for Share Purchase Warrants [Table Text Block]	The change in the derivative share purchase warrants is as follows: March 31, 2017 December 31, 2016 Fair value of warrants issued $ 972 $ 2,701 Change in fair value of warrants 54 (1,729) Balance, end of the period $ 1,026 $ 972
Warrant [Member]
Schedule of Derivative Liability for Share Purchase Warrants [Table Text Block]	The change in the derivative share purchase warrants is as follows: March 31, 2017 December 31, 2016 Balance, beginning of the period $ 5,458 $ 2,498 Fair value at inception - 3,090 Change in fair value 427 (130) Balance, end of the period $ 5,885 $ 5,458
Derivative Financial Instruments, Liabilities [Member]
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	As at March 31, 2017, the Company had re-measured the share purchase warrants and determined the fair value of the derivative liability to be $ 1.0 1.0 March 31, 2017 December 31, 2016 Risk-free interest rate 0.87 % 0.84 % Expected life of derivative liability in years 2.32 years 2.56 years Expected volatility 77.18 % 79.40 % Dividend rate 0.00 % 0.00 %

Supplementary Disclosures of 31

Supplementary Disclosures of Cash Flow Information (Tables)	3 Months Ended
	Mar. 31, 2017
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Three Months Ended Three Months Ended March 31, March 31, 2017 2016 Cash paid during the period for: Interest on loan payable $ 135 $ 144 Non-cash financing and investing activities: Asset retirement costs charged to mineral property interests $ 87 $ 97 Mining equipment acquired through issuance of debt $ 2,481 $ 295 Mineral property expenditures included in accounts payable $ 1,524 $ 2,311 Interest cost capitalized to mineral property interests $ - $ 839 Inventory expenditures included in accounts payable $ - $ 867 Non-cash finder fess $ 59 $ - Non-cash amortization of discount and interest expense $ 286 $ 606 Interest payable converted to principal balance $ 296 $ 975

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value, by Balance Sheet Grouping [Table Text Block]	The three levels of the fair value hierarchy are as follows: Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities; Level 2 Quoted prices in markets that are not active, or inputs that are observable, either directly or indirectly, for substantially the full term of the asset or liability; Level3 Prices or valuation techniques that require inputs that are both significant to the fair value measurement and unobservable (supported by little or no market activity). March 31, 2017 Total Level 1 Level 2 Level 3 Liabilities: Share purchase warrants – Related Party (Note 10) $ 5,885 $ - $ 5,885 $ - Share purchase warrants – (Note 10) 1,026 - 1,026 - $ 6,911 $ - $ 6,911 $ - December 31, 2016 Total Level 1 Level 2 Level 3 Liabilities: Share purchase warrants – Related Party (Note 10) $ 5,458 $ - $ 5,458 $ - Share purchase warrants – (Note 10) 972 - 972 - $ 6,430 $ - $ 6,430 $ -

General and Administrative Ex33

General and Administrative Expenses (Tables)	3 Months Ended
	Mar. 31, 2017
General and Administrative Expense [Abstract]
Schedule of General and Administrative Expenses [Table Text Block]	Significant components of general and administrative expenses are comprised of the following: Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Audit, legal and professional fees $ 288 $ 774 Salaries and benefits and director fees 560 342 Regulatory fees and licenses 53 22 Insurance 133 124 Corporate administration 382 265 $ 1,416 $ 1,527

Loss Per Share (Tables)

Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Three Months Ended March 31, Ended March 31, 2017 2016 Numerator: Net loss attributable to the shareholders of the Company - numerator for basic and diluted LPS $ (2,426) $ (8,925) Denominator: Weighted average number of common shares outstanding - basic and diluted 111,080,008 99,893,341 Loss per share – basic and diluted $ (0.02) $ (0.09)

Loan Payable (Tables)

Loan Payable (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule Of Loans Payable [Table Text Block]	As at March 31, 2017 and December 31, 2016, the finance agreement balances are as follows: March 31, 2017 December 31, 2016 Balance, beginning of the period $ 15,150 $ 18,373 Additions 3,737 2,047 Down payments and taxes (700) (264) Settlements (556) - Principal repayments (1,405) (5,006) Balance, end of the period $ 16,226 $ 15,150 Current portion $ 6,137 $ 5,656 Non-current portion $ 10,089 $ 9,494
Schedule of Long-term Debt Instruments [Table Text Block]	The following table outlines the principal payments to be made for each of the remaining years: Years Principal Payments 2017 6,137 2018 6,142 2019 3,118 2020 829 Total $ 16,226

Nature of Business (Details Tex

Nature of Business (Details Textual)	Sep. 15, 2014
Gauss LLC [Member]
Noncontrolling Interest, Ownership Percentage by Parent	50.00%

Ability to Continue as a Goin37

Ability to Continue as a Going Concern (Details Textual) - USD ($) $ in Thousands	Apr. 01, 2018	Jan. 01, 2018	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Working Capital			$ 800
Retained Earnings (Accumulated Deficit), Total			(89,761)		$ (87,335)
Revenue, Net			$ 14,804	$ 0
Scenario, Forecast [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Debt Instrument, Periodic Payment, Total	$ 3,100	$ 5,400

Basis of Presentation (Details

Basis of Presentation (Details Textual)	Mar. 31, 2017	Dec. 31, 2016
Golden Queen Mining Holdings, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Parent	50.00%	50.00%

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Stockpile inventory	$ 407	$ 318
In-process inventory	9,389	9,491
Dore inventory	408	76
Supplies and spare parts	1,610	1,056
Inventory, Net	$ 11,814	$ 10,941

Property, Plant, Equipment an40

Property, Plant, Equipment and Mineral Interests (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	$ 145,401	$ 126,017	$ 126,017
Cost, Additions	7,443		19,384
Cost, Transfers	(75)		0
Cost, Disposals	(1,344)		0
Cost, Ending Balance	151,425		145,401
Accumulated depreciation and depletion, Begining Balance	10,851	2,466	2,466
Accumulated depreciation and depletion, Additions	2,756	0	8,385
Accumulated depreciation and depletion, Disposals	(256)		0
Accumulated depreciation and depletion, Ending Balance	13,351		10,851
Carrying values, Begining Balance	134,550
Carrying values, Ending Balance	138,074		134,550
Land [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	3,893	110	110
Cost, Additions	17		3,777
Cost, Transfers			6
Cost, Disposals	0		0
Cost, Ending Balance	3,910		3,893
Accumulated depreciation and depletion, Begining Balance	0	0	0
Accumulated depreciation and depletion, Additions	0		0
Accumulated depreciation and depletion, Disposals	0		0
Accumulated depreciation and depletion, Ending Balance	0		0
Carrying values, Begining Balance	3,893
Carrying values, Ending Balance	3,910		3,893
Mineral Property Interest And Claims [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	4,453	4,459	4,459
Cost, Additions	18
Cost, Transfers			(6)
Cost, Disposals	0		0
Cost, Ending Balance	4,471		4,453
Accumulated depreciation and depletion, Begining Balance	72	0	0
Accumulated depreciation and depletion, Additions	61		72
Accumulated depreciation and depletion, Disposals	0		0
Accumulated depreciation and depletion, Ending Balance	133		72
Carrying values, Begining Balance	4,381
Carrying values, Ending Balance	4,338		4,381
Mine Development [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	42,033	84,798	84,798
Cost, Transfers	(39)		(42,765)
Cost, Disposals	0		0
Cost, Ending Balance	41,994		42,033
Accumulated depreciation and depletion, Begining Balance	971	654	654
Accumulated depreciation and depletion, Additions	558		317
Accumulated depreciation and depletion, Disposals	0		0
Accumulated depreciation and depletion, Ending Balance	1,529		971
Carrying values, Begining Balance	41,062
Carrying values, Ending Balance	40,465		41,062
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	60,202	28,085	28,085
Cost, Additions	3,588
Cost, Transfers			32,117
Cost, Disposals	(1,344)		0
Cost, Ending Balance	62,446		60,202
Accumulated depreciation and depletion, Begining Balance	7,128	1,462	1,462
Accumulated depreciation and depletion, Additions	1,437		5,666
Accumulated depreciation and depletion, Disposals	(256)		0
Accumulated depreciation and depletion, Ending Balance	8,309		7,128
Carrying values, Begining Balance	53,074
Carrying values, Ending Balance	54,137		53,074
Buildings and Infrastructure [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	28,604	8,565	8,565
Cost, Additions			9,391
Cost, Transfers	(36)		10,648
Cost, Disposals	0		0
Cost, Ending Balance	28,568		28,604
Accumulated depreciation and depletion, Begining Balance	2,680	350	350
Accumulated depreciation and depletion, Additions	591		2,330
Accumulated depreciation and depletion, Disposals	0		0
Accumulated depreciation and depletion, Ending Balance	3,271		2,680
Carrying values, Begining Balance	25,924
Carrying values, Ending Balance	25,297		25,924
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	542	0	0
Cost, Additions	3,820		542
Cost, Transfers			0
Cost, Disposals	0		0
Cost, Ending Balance	4,362		542
Accumulated depreciation and depletion, Begining Balance	0	0	0
Accumulated depreciation and depletion, Additions	0		0
Accumulated depreciation and depletion, Disposals	0		0
Accumulated depreciation and depletion, Ending Balance	0		0
Carrying values, Begining Balance	542
Carrying values, Ending Balance	4,362		542
Interest Capitalized [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance	5,674	0	0
Cost, Additions	0		5,674
Cost, Transfers			0
Cost, Disposals	0		0
Cost, Ending Balance	5,674		5,674
Accumulated depreciation and depletion, Begining Balance	0	$ 0	0
Accumulated depreciation and depletion, Additions	109		0
Accumulated depreciation and depletion, Disposals	0		0
Accumulated depreciation and depletion, Ending Balance	109		0
Carrying values, Begining Balance	5,674
Carrying values, Ending Balance	$ 5,565		$ 5,674

Property, Plant, Equipment an41

Property, Plant, Equipment and Mineral Interests (Details Textual)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Line Items]
Description of Mining Equipment	the Company acquired three (3) (2016 –one (1)) pieces of mining equipment from Komatsu through financing agreements. Also, during the same period the Company disposed of two pieces of mining equipment (2016 – $Nil)

Share Capital (Details)

Share Capital (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Options outstanding	1,955,002
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Options outstanding	1,555,000	1,070,000
Shares, Options granted	400,002	485,000
Shares, Options outstanding	1,955,002	1,555,000
Weighted Average Exercise Price Per Share, Options outstanding	$ 0.85	$ 0.94
Weighted Average Exercise Price Per Share, Options granted	0.65	0.66
Weighted Average Exercise Price Per Share, Options outstanding	$ 0.81	$ 0.85

Share Capital (Details 1)

Share Capital (Details 1) - Employee Stock Option [Member]	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (years)	4 years 11 months 19 days	4 years 11 months 1 day
Interest rate	1.18%	1.00%
Volatility	77.29%	81.27%
Dividend yield	0.00%	0.00%

Share Capital (Details 2)

Share Capital (Details 2) - $ / shares	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	1,955,002
Number Exercisable	1,023,334
Remaining Contractual Life (years)	3 years 6 months 18 days
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	1,955,002	1,555,000	1,070,000
Exercise Price	$ 0.81	$ 0.85	$ 0.94
June 3, 2018 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	50,000
Number Exercisable	50,000
Remaining Contractual Life (years)	1 year 2 months 5 days
Exercise Price	$ 1.16
September 3, 2018 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	150,000
Number Exercisable	150,000
Remaining Contractual Life (years)	1 year 5 months 5 days
Exercise Price	$ 1.59
September 18, 2018 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	300,000
Number Exercisable	300,000
Remaining Contractual Life (years)	1 year 5 months 19 days
Exercise Price	$ 1.26
September 8, 2020 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	570,000
Number Exercisable	523,334
Remaining Contractual Life (years)	3 years 5 months 8 days
Exercise Price	$ 0.58
November 30, 2021 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	485,000
Number Exercisable	0
Remaining Contractual Life (years)	4 years 8 months 1 day
Exercise Price	$ 0.66
March 20, 2022 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	400,002
Number Exercisable	0
Remaining Contractual Life (years)	4 years 11 months 19 days
Exercise Price	$ 0.65

Share Capital (Details 3)

Share Capital (Details 3) - Warrant [Member] - shares		3 Months Ended	12 Months Ended
		Mar. 31, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance, beginning of the period		24,317,700	10,000,000
Balance, end of the period		24,317,700	24,317,700
Financing Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issued		0	5,560,000
Financing Brokers [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issued	[1]	0	757,700
Debt Restructuring [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issued	[1]	0	8,000,000
[1]	Non-tradable share purchase warrants.

Share Capital (Details 4)

Share Capital (Details 4) - Warrant [Member]	3 Months Ended
	Mar. 31, 2017$ / sharesshares	Mar. 31, 2017CAD / sharesshares
June 8, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	10,000,000	10,000,000
Remaining Contractual Life (years)	3 years 2 months 8 days
Exercise Price | $ / shares	$ 0.95
July 25, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	757,700	757,700
Remaining Contractual Life (years)	2 years 3 months 25 days
Exercise Price | CAD / shares		CAD 2
July 25, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	5,560,000	5,560,000
Remaining Contractual Life (years)	2 years 3 months 25 days
Exercise Price | CAD / shares		CAD 2
November 18, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	8,000,000	8,000,000
Remaining Contractual Life (years)	4 years 7 months 24 days
Exercise Price | $ / shares	$ 0.85

Share Capital (Details Textual)

Share Capital (Details Textual) CAD / shares in Units, $ / shares in Units, $ in Thousands, CAD in Millions	1 Months Ended			3 Months Ended
	Jan. 17, 2017USD ($)shares	Jul. 31, 2016USD ($)$ / sharesshares	Jul. 31, 2016CADshares	Mar. 31, 2017USD ($)$ / sharesshares	Mar. 31, 2016USD ($)	Mar. 20, 2017shares	Dec. 31, 2016USD ($)shares	Nov. 18, 2016$ / sharesshares	Jul. 31, 2016CAD / shares	Jul. 25, 2016CAD / sharesshares	Jun. 08, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Proceeds From Issuance Of Units		$ 12,100	CAD 16.1
Units Issued		11,120,000	11,120,000
Unit Price | (per share)		$ 1.10							CAD 1.45
Unit Split Description		Each unit consisted of one common share of the Company and one-half of one common share purchase warrant.	Each unit consisted of one common share of the Company and one-half of one common share purchase warrant.
Proceeds From Issuance Of Units Allocated To Common Shares | $		$ 9,800
Class of Warrant or Right, Number of Securities Called by Warrants or Rights				757,700				8,000,000		6,317,700	10,000,000
Cash Share Issue Costs | $				$ 1,200
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value | $				$ 100			$ 400
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)								$ 0.85		CAD 2	$ 0.95
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				1,955,002
March 20, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number						133,334
March 20, 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number						133,334
March 20, 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number						133,334
Stock Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				7,200,000
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding | $		$ 2,300		$ 300
Class of Warrant or Right, Exercise Price of Warrants or Rights | CAD / shares									CAD 2
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				1,955,002			1,555,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				400,002
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares				$ 0.65
Allocated Share-based Compensation Expense | $				$ 30	$ 20
Common shares - 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, New Issues	100,000
Stock Issued During Period, Value, New Issues | $	$ 60

Asset Retirement Obligations 48

Asset Retirement Obligations and Financial Reclamation Assurance (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Asset Retirement Obligations [Line Items]
Balance, beginning of the period	$ 1,366	$ 978
Accretion	30	90
Changes in cash flow estimates	87	298
Balance, end of the period	$ 1,483	$ 1,366

Asset Retirement Obligations 49

Asset Retirement Obligations and Financial Reclamation Assurance (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Mar. 31, 2017	Dec. 31, 2015
Asset Retirement Obligations [Line Items]
Asset Retirement Obligation	$ 1,366	$ 1,483	$ 978
Asset Retirement Obligation, Credit Adjusted Risk Free Rate		8.70%
Asset Retirement Obligation, Inflation Rate		2.45%
Long Term Debt Premium Paid	100
Surety Bond [Member]
Asset Retirement Obligations [Line Items]
Guarantor Obligations, Current Carrying Value	3,000
Bureau of Land Management [Member]
Asset Retirement Obligations [Line Items]
Security Deposit	1,500	$ 1,500
Lahontan Regional Water Quality Control Board [Member]
Asset Retirement Obligations [Line Items]
Security Deposit	1,200	1,900
Regional Board [Member]
Asset Retirement Obligations [Line Items]
Security Deposit	$ 300	$ 300

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Balance, beginning of the period	$ 26,347	$ 36,053
Interest payable transferred to principal balance	296	2,977
Accretion of discount on loans	286	1,996
Capitalized financing fee and legal fees	0	(930)
Reduction of debt upon isssuance of warrants	0	(3,090)
Repayment of loans and interest	0	(10,659)
Balance, end of the period	26,929	26,347
Current portion	2,500	0
Non-current portion	$ 24,429	$ 26,347

Related Party Transactions (D51

Related Party Transactions (Details 1) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Related Party Transaction [Line Items]
Accretion of the Nov 2016 Loan discount		$ 286	$ 0
Interest expense related to the Nov 2016 Loan		626	0
Interest expense related to Komatsu financial loans	[1]	135	167
Accretion of the June 2015 Loan discount		0	606
Interest expense related to the June 2015 Loan		0	994
Accretion of discount and interest on loan		$ 1,047	$ 1,767
[1]	Komatsu is not a related party and has only been included in the above table to reconcile the total interest expense incurred for the period to the amounts capitalized and expensed.

Related Party Transactions (D52

Related Party Transactions (Details 2) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2017	Mar. 31, 2016
Related Party Transaction [Line Items]
Accretion of discounts and interest on loan, advance and convertible debenture	[1]	$ 1,047	$ 1,767
Less: Interest costs capitalized	[2]	0	(1,005)
Interest expense		$ 1,047	$ 762
[1]	Komatsu is not a related party and has only been included in the above table to reconcile the total interest expense incurred for the period to the amounts capitalized and expensed.
[2]	Interest capitalization ended on March 31, 2016 because the mine went into production on April 1, 2016.

Related Party Transactions (D53

Related Party Transactions (Details 3) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Assets, GQM LLC	$ 152,976	$ 151,802
Liabilities, GQM LLC	(22,663)	(20,710)
Net assets, GQM LLC	$ 130,313	$ 131,092

Related Party Transactions (D54

Related Party Transactions (Details 4) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016	Sep. 15, 2014
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (390)	$ (355)
Subsidiaries [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (779)	(709)
Non-controlling interest percentage	50.00%		50.00%
Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (390)	(355)
Non-controlling interest percentage				50.00%
Permanent Non-controlling Interest [Member] | Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	(234)	(213)
Temporary Non-controlling Interest [Member] | Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (156)	$ (142)

Related Party Transactions (D55

Related Party Transactions (Details 5) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Related Party Transaction [Line Items]
Carrying value of non-controlling interest, Begining Balance	$ 39,327
Net and comprehensive loss for the period	(390)	$ (355)
Carrying value of non-controlling interest, Ending Balance	39,093
Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive loss for the period	(390)	(355)
Gauss LLC [Member] | Permanent Non-controlling Interest [Member]
Related Party Transaction [Line Items]
Carrying value of non-controlling interest, Begining Balance	39,327
Net and comprehensive loss for the period	(234)	(213)
Carrying value of non-controlling interest, Ending Balance	39,093
Gauss LLC [Member] | Temporary Non-controlling Interest [Member]
Related Party Transaction [Line Items]
Carrying value of non-controlling interest, Begining Balance	26,220
Net and comprehensive loss for the period	(156)	$ (142)
Carrying value of non-controlling interest, Ending Balance	$ 26,064

Related Party Transactions (D56

Related Party Transactions (Details Textual) $ / shares in Units, $ in Thousands	Jan. 05, 2015USD ($)	Nov. 18, 2016USD ($)$ / sharesshares	Jun. 15, 2015USD ($)	Jun. 08, 2015USD ($)$ / sharesshares	Sep. 15, 2014USD ($)	Mar. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2014USD ($)	Jul. 25, 2016CAD / sharesshares
Related Party Transaction [Line Items]
Consulting Fees						$ 20
Noninterest Expense Directors Fees						30	$ 30
Debt Related Commitment Fees and Debt Issuance Costs						$ 0		$ 930
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares		8,000,000		10,000,000		757,700				6,317,700
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)		$ 0.85		$ 0.95						CAD 2
Warrant Expiration Date				Jun. 8, 2020
December 2014 Loan [Member]
Related Party Transaction [Line Items]
Debt Instrument, Maturity Date	Dec. 8, 2016
Debt Related Commitment Fees and Debt Issuance Costs									$ 1,000
Payments of Debt Issuance Costs	$ 300								$ 800
June 2015 Loan [Member]
Related Party Transaction [Line Items]
Repayments of Lines of Credit		$ 12,200
Debt Related Commitment Fees and Debt Issuance Costs				$ 1,500
Proceeds from Issuance or Sale of Equity, Total		$ 10,100
Debt Instrument, Fee Amount				40
November 2016 Loan [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Repayments of Lines of Credit		$ 2,500
Debt Instrument, Maturity Date		Nov. 21, 2021
Debt Related Commitment Fees and Debt Issuance Costs		$ 900
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares		8,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 0.85
Debt Conversion, Converted Instrument, Amount		$ 31,000
Minimum [Member] | June 2015 Loan [Member]
Related Party Transaction [Line Items]
Notes and Loans Payable, Total				12,500
Maximum [Member] | June 2015 Loan [Member]
Related Party Transaction [Line Items]
Notes and Loans Payable, Total				$ 37,500
Director [Member] | Thomas M. Clay [Member] | December 2014 Loan [Member]
Related Party Transaction [Line Items]
Debt Instrument, Interest Rate, Stated Percentage									10.00%
Debt Instrument, Maturity Date									Jul. 1, 2015
Short-term Debt									$ 12,500
Joint Venture Transaction [Member]
Related Party Transaction [Line Items]
Related Party, Joint Venture Transaction Description						Gauss is a funding vehicle owned by entities controlled by Leucadia National Corporation (NYSE: LUK) (“Leucadia”) and certain members of the Clay family, a shareholder group which collectively owned approximately 27% of the issued and outstanding shares of Golden Queen (the “Clay Group”) at the time of the transaction. Gauss is owned 70.51% by Gauss Holdings LLC (“Gauss Holdings”, Leucadia’s investment entity) and 29.49% by Auvergne LLC (“Auvergne”, the Clay Group’s investment entity). Pursuant to the transaction, Leucadia was paid a transaction fee of $2.0 million and $0.3 million was paid to Auvergne through GQM LLC in 2014. The Company expensed these transaction costs.
Joint Venture Transaction [Member] | Cash [Member]
Related Party Transaction [Line Items]
Restricted Cash and Cash Equivalents						$ 9,400		$ 11,100
GQ Holdings [Member]
Related Party Transaction [Line Items]
Joint Venture Interest Percentage					50.00%
Payments to Acquire Interest in Joint Venture			$ 12,500
Equity Method Investment, Ownership Percentage					50.00%
GQM LLC [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						20.00%
Debt Related Commitment Fees and Debt Issuance Costs						$ 3,000
GQM LLC [Member] | December 2014 Loan [Member]
Related Party Transaction [Line Items]
Equity Method Investment, Ownership Percentage									50.00%
GQM LLC [Member] | Joint Venture Transaction [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						100.00%
GQM LLC [Member] | Joint Venture Transaction [Member] | Minimum [Member]
Related Party Transaction [Line Items]
Percentage of Dilution of Interest in Subsidiary						50.00%
GQM LLC [Member] | Joint Venture Transaction [Member] | Maximum [Member]
Related Party Transaction [Line Items]
Percentage of Dilution of Interest in Subsidiary						100.00%
Gauss Holdings LLC [Member] | Joint Venture Transaction [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners						50.00%
Equity Method Investment, Ownership Percentage					50.00%
Proceeds from Issuance or Sale of Equity, Total					$ 110,000

Derivative Liabilities (Details

Derivative Liabilities (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Warrants related to June 2015 Loan [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Risk-free interest rate	0.87%	0.84%
Expected life of derivative liability in years	3 years 2 months 8 days	3 years 5 months 8 days
Expected volatility	73.66%	78.79%
Dividend rate	0.00%	0.00%
Warrants related to November 2016 Loan [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Risk-free interest rate	1.12%	1.11%
Expected life of derivative liability in years	4 years 7 months 24 days	4 years 10 months 20 days
Expected volatility	88.21%	77.21%
Dividend rate	0.00%	0.00%
Derivative Financial Instruments, Liabilities [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Risk-free interest rate	0.87%	0.84%
Expected life of derivative liability in years	2 years 3 months 25 days	2 years 6 months 22 days
Expected volatility	77.18%	79.40%
Dividend rate	0.00%	0.00%

Derivative Liability (Details 1

Derivative Liability (Details 1) - Warrant [Member] - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance, beginning of the year	$ 5,458	$ 2,498
Fair value at inception	0	3,090
Change in fair value	427	(130)
Balance, end of the year	$ 5,885	$ 5,458

Derivative Liabilities (Detai59

Derivative Liabilities (Details 2) - USD ($) $ in Thousands	3 Months Ended	5 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Fair value of warrants issued	$ 972	$ 2,701
Change in fair value of warrants	54	(1,729)
Balance, end of the year	$ 1,026	$ 972

Derivative Liabilities (Detai60

Derivative Liabilities (Details Textual) $ / shares in Units, $ in Millions	Mar. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)	Nov. 18, 2016$ / sharesshares	Jul. 31, 2016CAD / shares	Jul. 25, 2016CAD / sharesshares	Jun. 08, 2015$ / sharesshares
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)			$ 0.85		CAD 2	$ 0.95
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares	757,700		8,000,000		6,317,700	10,000,000
Derivative Liability	$ 1	$ 1
Warrant [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | CAD / shares				CAD 2
Derivative Financial Instruments, Liabilities [Member] | Warrant [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Derivative Liability	$ 5.9	$ 5.5

Supplementary Disclosures of 61

Supplementary Disclosures of Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Non-cash financing and investing activities:
Mining equipment acquired through issuance of debt	$ 2,481	$ 295
Inventory expenditures included in accounts payable	0	867
Non-cash finder fess	59	0
Mining Properties and Mineral Rights [Member]
Cash paid during the year for:
Interest on loan payable	135	144
Non-cash financing and investing activities:
Asset retirement costs charged to mineral property interests	87	97
Mineral property expenditures included in accounts payable	1,524	2,311
Interest cost capitalized to mineral property interests	0	839
Non-cash amortization of discount and interest expense	286	606
Interest payable converted to principal balance	$ 296	$ 975

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	$ 6,911	$ 6,430
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	6,911	6,430
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Share Purchase Warrants [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	1,026	972
Share Purchase Warrants [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Share Purchase Warrants [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	1,026	972
Share Purchase Warrants [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Share Purchase Warrants Related Party [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	5,885	5,458
Share Purchase Warrants Related Party [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	0	0
Share Purchase Warrants Related Party [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	5,885	5,458
Share Purchase Warrants Related Party [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	$ 0	$ 0

Financial Instruments (Details

Financial Instruments (Details Textual) - 3 months ended Mar. 31, 2017 CAD in Millions, $ in Millions	USD ($)	CAD
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash	$ 9.5
Financial Instruments Disclosure 5	93.00%
Financial Instruments Disclosure 6	1.00%
Federal Deposit Insurance Corporation [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash, FDIC Insured Amount	$ 0.3
Canada Deposit Insurance Corporation [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Deposits, Total | CAD		CAD 0.1

General and Administrative Ex64

General and Administrative Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Audit, legal and professional fees	$ 288	$ 774
Salaries and benefits and director fees	560	342
Regulatory fees and licenses	53	22
Insurance	133	124
Corporate administration	382	265
Total	$ 1,416	$ 1,527

Loss Per Share (Details)

Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Numerator:
Net loss attributable to the shareholders of the Company - numerator for basic and diluted LPS	$ (2,426)	$ (8,925)
Denominator:
Weighted average number of common shares outstanding -basic and diluted	111,080,008	99,893,341
Loss per share - basic and diluted	$ (0.02)	$ (0.09)

Loss Per Share (Details Textual

Loss Per Share (Details Textual) - shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,955,002	1,070,000
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	24,317,700	10,000,000

Loan Payable (Details)

Loan Payable (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Current portion of loan payable (Note 16)	$ 6,137	$ 5,656
Loan payable (Note 16)	10,089	9,494
Mining Equipment [Member]
Balance, beginning of the year	15,150	18,373
Additions	3,737	2,047
Down payments and taxes	(700)	(264)
Settlements	(556)	0
Principal repayments	(1,405)	(5,006)
Balance, end of the year	$ 16,226	$ 15,150

Loan Payable (Details 1)

Loan Payable (Details 1) - Loans Payable [Member] $ in Thousands	Mar. 31, 2017USD ($)
2,017	$ 6,137
2,018	6,142
2,019	3,118
2,020	829
Total	$ 16,226

Loan Payable (Details Textual)

Loan Payable (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Property, Plant and Equipment, Net	$ 138,074		$ 134,550
Equipment [Member]
Debt Instrument [Line Items]
Debt Instrument Debt Settlement Amount	600
Property, Plant and Equipment, Net	1,000
Proceeds from Sale of Property, Plant, and Equipment	100
Gain (Loss) on Disposition of Assets	300
Komatsu Mobile Mining Equipment [Member]
Debt Instrument [Line Items]
Payments to Acquire Productive Assets, Total	$ 700	$ 300
Percentage Of Pretax Purchase Price	10.00%
Debt Instrument, Face Amount	$ 3,800
Komatsu Mobile Mining Equipment [Member] | Minimum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	0.00%
Debt Instrument, Periodic Payment, Total	$ 5
Komatsu Mobile Mining Equipment [Member] | Maximum [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.50%
Debt Instrument, Periodic Payment, Total	$ 30

Subsequent Events (Details Text

Subsequent Events (Details Textual) $ in Millions	1 Months Ended
	Apr. 30, 2017USD ($)
November 2016 Loan [Member]
Debt Instrument, Increase (Decrease), Net, Total	$ 0.6