Golden Queen Mining Consolidated (GQMNF) 10-Q 14 Nov 17 2017 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2017	Nov. 14, 2017
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q3
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	Smaller Reporting Company
Trading Symbol	GQM
Entity Common Stock, Shares Outstanding		111,148,683

Condensed Consolidated Interim

Condensed Consolidated Interim Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Current assets:
Cash	$ 4,683	$ 13,301
Inventories (Note 5)	11,952	10,941
Prepaid expenses and other current assets	344	611
Total current assets	16,979	24,853
Property, plant, equipment and mineral interests (Note 6)	141,194	134,550
Advance minimum royalties	304	303
Total Assets	158,477	159,706
Current liabilities:
Accounts payable and accrued liabilities	5,960	4,265
Interest payable	651	296
Current portion of note payable (Note 9 (ii))	9,061	0
Current portion of loan payable (Note 16)	6,998	5,656
Derivative liability - Related party warrants (Note 10)	3,129	5,458
Derivative liability - Warrants (Note 10)	268	972
Total current liabilities	26,067	16,647
Note payable (Note 9 (ii))	20,096	26,347
Loan payable (Note 16)	9,398	9,494
Asset retirement obligation (Note 8)	1,719	1,366
Deferred tax liability	12,922	12,922
Total liabilities	70,202	66,776
Temporary Equity
Redeemable portion of non-controlling interest (Note 9 (iv))	25,621	26,219
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	43,785	43,652
Deficit accumulated	(90,687)	(87,335)
Total shareholders’ equity attributable to GQM Ltd.	24,224	27,384
Non-controlling interest (Note 9 (iv))	38,430	39,327
Total Shareholders’ Equity	62,654	66,711
Total Liabilities, Temporary Equity and Shareholders’ Equity	$ 158,477	$ 159,706

Condensed Consolidated Interim3

Condensed Consolidated Interim Balance Sheets (Parenthetical) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 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 Income (Loss) and Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Revenues
Metal Sales	$ 16,496	$ 13,451	$ 48,182	$ 16,915
Cost of Sales
Direct mining costs	(15,404)	(9,111)	(40,333)	(12,674)
Depreciation and depletion (Note 6)	(2,931)	(2,232)	(8,429)	(4,081)
Income (loss) from mine operations	(1,839)	2,108	(580)	160
General and administrative expenses (Note 14)	(1,171)	(657)	(3,297)	(3,167)
Operating income (loss)	(3,010)	1,451	(3,877)	(3,007)
Other income (expenses)
Gain (loss) on derivative instruments (Note 10)	1,139	3,944	3,033	(1,952)
Interest expense (Note 9 (iii))	(1,295)	(1,814)	(3,592)	(4,369)
Interest income	14	33	77	116
Other expenses	(72)	(23)	(488)	(45)
Total other income (expenses)	(214)	2,140	(970)	(6,250)
Net and comprehensive income (loss) for the period	(3,224)	3,591	(4,847)	(9,257)
Less: Net and comprehensive loss (income) attributable to the non-controlling interest for the period (Note 9 (iv))	1,335	(853)	1,495	961
Net and comprehensive income (loss) attributable to Golden Queen Mining Co Ltd. for the period	$ (1,889)	$ 2,738	$ (3,352)	$ (8,296)
Income (loss) per share - basic (Note 15) (in dollar per share)	$ (0.02)	$ 0.03	$ (0.03)	$ (0.08)
Income (loss) per share - diluted (Note 15) (in dollar per share)	$ (0.02)	$ 0.03	$ (0.03)	$ (0.08)
Weighted average number of common shares outstanding -basic (in share)	111,148,683	108,026,944	111,137,694	102,657,767
Weighted average number of common shares outstanding - diluted (in share)	111,148,683	108,402,626	111,137,694	102,657,767

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 shares [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
Issuance of common shares, private placement net of share issuance cost (Note 4)	8,207	$ 8,207	0	0	8,207	0	0
Issuance of common shares, private placement net of share issuance cost (Note 4) (in shares)		11,120,000
Stock-based compensation	11	$ 0	11	0	11	0	0
Net loss for the period	(8,873)	0	0	(8,296)	(8,296)	(577)	(384)
Balance at Sep. 30, 2016	66,613	$ 71,067	43,639	(88,202)	26,504	40,109	26,740
Balance (in shares) at Sep. 30, 2016		111,048,683
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	133	$ 0	133	0	133	0	0
Net loss for the period	(4,249)	0	0	(3,352)	(3,352)	(897)	(599)
Balance at Sep. 30, 2017	$ 62,654	$ 71,126	$ 43,785	$ (90,687)	$ 24,224	$ 38,430	$ 25,621
Balance (in shares) at Sep. 30, 2017		111,148,683

Condensed Consolidated Interim6

Condensed Consolidated Interim Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Operating Activities
Net loss for the period	$ (4,847)	$ (9,257)
Adjustment to reconcile net loss to cash used in operating activities:
Depreciation and depletion	8,429	4,081
Amortization of debt discount and interest accrual	1,250	4,071
Accretion expense	93	45
Change in fair value of derivative liabilities (Note 10)	(3,033)	1,952
Stock based compensation	133	11
Unrealized foreign exchange	(48)	(273)
Non-cash finder fees	59	0
Changes in non-cash working capital items:
Prepaid expenses & other current assets	267	154
Inventory	(1,011)	(7,326)
Accounts payable & accrued liabilities	2,390	3,454
Interest payable	1,915	(18)
Cash generated from (used in) operating activities	5,597	(3,106)
Investment activities:
Additions to property, plant, equipment and mineral interests	(9,566)	(11,401)
Release (purchase) of reclamation financial assurance deposit	0	902
Cash used in investing activities	(9,566)	(10,499)
Financing activity:
Issuance of common shares and warrants, net of share issue costs (Note 7)	0	10,909
Repayments of loan payable (Note 16)	(4,649)	(3,736)
Cash used in financing activities	(4,649)	7,173
Net change in cash and cash equivalents	(8,618)	(6,432)
Cash and cash equivalents, beginning balance	13,301	37,587
Cash and cash equivalents, ending balance	$ 4,683	$ 31,155

Nature of Business

Nature of Business	9 Months Ended
	Sep. 30, 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 Mine (“the Mine”), located in the Mojave Mining District, Kern County, California. The Company owns 50% of Golden Queen Mining Company, LLC (“GQM LLC”), the operator of the Mine. The remaining 50

Ability to Continue as a Going

Ability to Continue as a Going Concern	9 Months Ended
	Sep. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Substantial Doubt about Going Concern [Text Block]	2. 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 $ 6.0 9.1 The Company is required to pay the following to the Clay Group on the following dates: $ 5.4 3.1 3.0 3.0 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	9 Months Ended
	Sep. 30, 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 unaudited 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 September 30, 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 on 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	9 Months Ended
	Sep. 30, 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 was 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 was 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 (i) 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. 2014-09, however, management does not believe it will change the point of revenue recognition or amount 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. (ii) 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. (iii) 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	9 Months Ended
	Sep. 30, 2017
Inventory, Net [Abstract]
Inventory Disclosure [Text Block]	5. Inventories September 30, December 31, 2016 Stockpile inventory $ 50 $ 318 In-process inventory 9,425 9,491 Dore inventory 414 76 Supplies and spare parts 2,063 1,056 $ 11,952 $ 10,941 The amounts above are net of allowances of $ 804

Property, Plant, Equipment and

Property, Plant, Equipment and Mineral Interests	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment, Net [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	6. Property, Plant, Equipment and Mineral Interests Property, plant and equipment and mineral interests, 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 69 547 8,511 8,051 - 8,488 - 25,666 Transfers - (58) - - (36) (8,867) - (8,961) Disposals (23) - - (1,344) (171) - - (1,538) At September 30, 2017 $ 3,939 $ 4,942 $ 50,544 $ 66,909 $ 28,397 $ 163 $ 5,674 $ 160,568 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 - 211 1,805 4,676 1,765 - 348 8,779 Disposals - - - (256) (26) - - (282) At September 30, 2017 $ - $ 283 $ 2,776 $ 11,548 $ 4,419 $ - $ 348 $ 19,374 Carrying values At December 31, 2016 $ 3,893 $ 4,381 $ 41,062 $ 53,074 $ 25,924 $ 542 $ 5,674 $ 134,550 At September 30, 2017 $ 3,939 $ 4,659 $ 47,768 $ 55,361 $ 23,978 $ 163 $ 5,326 $ 141,194 During the nine months ended September 30, 2017,

Share Capital

Share Capital	9 Months Ended
	Sep. 30, 2017
Equity [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	Share Capital The Company’s common shares outstanding are no par value, voting shares with no preferences or rights attached to them. Common shares – 2016 In July 2016, the Company completed a financing for gross proceeds of $ 12.2 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 2.4 9.8 The Company also issued 757,700 0.3 In addition, the Company incurred cash share issue costs totalling $ 1.3 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 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 1,395,002 1,555,000 The Company has elected to use the Black-Scholes option pricing model to determine the fair value of stock options granted. 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 forfeited (166,667) $ 0.64 Options expired (393,333) $ 1.10 Options outstanding, September 30, 2017 1,395,002 $ 0.75 On March 20, 2017, the Company granted 400,002 0.65 133,334 133,334 133,334 On March 14, 2017, the former CFO of the Company resigned. 146,667 393,333 These stock options were not exercised, thus expired during the nine months ended September 30, 2017. 2017 2016 Expected life (years) 5.00 4.92 Interest rate 1.18 % 1.00 % Volatility 77.29 % 81.27 % Dividend yield 0.00 % 0.00 % During the three and nine months ended September 30, 2017, the Company recognized $ 0.05 0.1 0.01 Remaining Weighted Expiry Number Number Contractual Life Average Date Outstanding Exercisable (years) Exercise Price June 3, 2018 50,000 50,000 0.67 $ 1.16 September 3, 2018 150,000 150,000 0.93 $ 1.59 September 8, 2020 430,000 430,000 2.94 $ 0.58 November 30, 2021 365,000 - 4.17 $ 0.66 March 20, 2022 400,002 - 4.47 $ 0.65 Balance, September 30, 2017 1,395,002 630,000 3.40 $ 0.75 As at September 30, 2017, the aggregate intrinsic value of the outstanding exercisable options was $nil (December, 31, 2016 - $ 0.4 Warrants September 30, 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 Expiry Number Contractual Life Exercise Date Outstanding (periods) Price June 8, 2020 10,000,000 2.69 $ 0.95 July 25, 2019 6,317,700 1.82 C$ 2.00 November 18, 2021 8,000,000 4.15 $ 0.85

Asset Retirement Obligation and

Asset Retirement Obligation and Financial Reclamation Assurance	9 Months Ended
	Sep. 30, 2017
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligation Disclosure [Text Block]	8. Asset Retirement Obligation and Financial Reclamation Assurance Asset Retirement Obligation The total asset retirement obligation as of September 30, 2017, was $ 1.7 1.4 The Company estimated its asset retirement obligation based on its requirements to reclaim and remediate its property based on its activities to date. As at September 30, 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 September 30, December 31, Balance, beginning of the period $ 1,366 $ 978 Accretion 92 90 Changes in cash flow estimates 261 298 Balance, end of the period $ 1,719 $ 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 September 30, 2017 is $ 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 as of September 30, 2017 is $ 1.2 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 Mine’s waste management units as required by the Regional Board. The reclamation financial assurance estimate as of September 30, 2017, is $ 0.3 0.3 During 2016, the Company entered into $ 3.0 0.1

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 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 and nine months ended September 30, 2017, the Company paid a total of $ 0.03 0.09 0.02 0.08 0.02 (ii) Note Payable On December 31, 2014, the Company entered into a loan (the “December 2014 Loan”) with the Clay Group for $ 12.5 July 1, 2015 12.5 37.5 On December 31, 2014, the Company entered into a loan (the “December 2014 Loan”) with the Clay Group for $12.5 million, due on July 1, 2015. On June 8, 2015, the Company amended the December 2014 Loan to extend the maturity to December 8, 2016 and increased the principal amount from $12.5 million to $37.5 million (the “June 2015 Loan”). On November 18, 2016, the Company repaid $ 12.2 10.1 31.0 8 2.5 In connection with the November 2016 Loan the Company issued 8,000,000 November 21, 2021 0.85 0.9 September 30, 2017 December 31, 2016 Balance, beginning of the period $ 26,347 $ 36,053 Interest payable transferred to principal balance 1,560 2,977 Accretion of discount on loans 1,250 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 $ 29,157 $ 26,347 Current portion $ 9,061 $ - Non-current portion $ 20,096 $ 26,347 (iii) Amortization of Discounts and Interest Expense Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Accretion of the November 2016 Loan discount $ 510 $ - $ 1,250 $ - Interest expense related to the November 2016 Loan 642 - 1,914 - Interest expense related to Komatsu financial loans (1) 143 144 428 464 Accretion of the June 2015 Loan discount - 621 - 1,853 Interest expense related to the June 2015 Loan - 1,050 - 3,057 Accretion of discount and interest on loan $ 1,295 $ 1,815 $ 3,592 $ 5,374 (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. ( Joint Venture Transaction 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 provide 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 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. September 30, December 31, Assets, GQM LLC $ 152,193 $ 151,802 Liabilities, GQM LLC (24,092) (20,710) Net assets, GQM LLC $ 128,101 $ 131,092 Included in the assets above, is $ 3.8 11.1 3.0 Non-Controlling Interest Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Net and comprehensive income (loss) in GQM LLC $ (2,674) $ 1,706 $ (2,991) $ (1,922) Non-controlling interest percentage 50 % 50 % 50 % 50 % Net and comprehensive loss attributable to non-controlling interest $ (1,335) $ 853 $ (1,495) $ (961) Net and comprehensive loss attributable to permanent non-controlling interest $ (801) $ 512 $ (897) $ (577) Net and comprehensive loss attributable to temporary non-controlling interest $ (534) $ 341 $ (598) $ (384) Permanent Non- Temporary Non- Controlling Controlling Interest Interest Carrying value of non-controlling interest, December 31, 2016 $ 39,327 $ 26,219 Net and comprehensive loss for the period (897) (598) Carrying value of non-controlling interest, September 30, 2017 $ 38,430 $ 25,621 (v) Revolving credit On May 23, 2017, GQM LLC entered into a revolving credit facility of $ 5 12 0.1 0.02 0.04

Derivative Liabilities

Derivative Liabilities	9 Months Ended
	Sep. 30, 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 September 30, 2017 is $ 3.1 5.5 Warrants related to June 2015 Loan September 30, 2017 December 31, 2016 Risk-free interest rate 1.58 % 0.84 % Expected life of derivative liability 2.69 years 3.44 years Expected volatility 76.50 % 78.79 % Dividend rate 0.00 % 0.00 % Warrants related to November 2016 Loan September 30, 2017 December 31, 2016 Risk-free interest rate 1.58 % 1.11 % Expected life of derivative liability 4.15 years 4.89 years Expected volatility 75.21 % 77.21 % Dividend rate 0.00 % 0.00 % September 30, 2017 December 31, 2016 Balance, beginning of the period $ 5,458 $ 2,498 Fair value at inception - 3,090 Change in fair value (2,329) (130) Balance, end of the period $ 3,129 $ 5,458 Share Purchase Warrants – July 2016 financing On July 25, 2016, the Company issued a total of 6,317,700 2.00 July 25, 2019 0.3 1.0 September 30, 2017 December 31, 2016 Risk-free interest rate 1.52 % 0.84 % Expected life of derivative liability in years 1.82 years 2.56 years Expected volatility 74.89 % 79.40 % Dividend rate 0.00 % 0.00 % September 30, 2017 December 31, 2016 Fair value of warrants issued $ 972 $ 2,701 Change in fair value of warrants (704) (1,729) Balance, end of the period $ 268 $ 972

Supplementary Disclosures of Ca

Supplementary Disclosures of Cash Flow Information	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	11. Supplementary Disclosures of Cash Flow Information Nine Months Ended Nine Months Ended September 30, September 30, 2017 2016 Cash paid during the period for: Interest on loan payable $ 428 $ 468 Non-cash financing and investing activities: Asset retirement costs charged to mineral property interests $ 260 $ 245 Mining equipment acquired through issuance of debt $ 5,895 $ 295 Mineral property expenditures included in accounts payable $ 1,081 $ 318 Interest cost capitalized to mineral property interests $ - $ 839 Non-cash finder fess $ 59 $ - Non-cash amortization of discount and interest expense $ 1,250 $ 1,853 Interest payable converted to principal balance $ 1,560 $ 2,977

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 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 Mine under various mining lease agreements with landowners. Royalty amount due to each landholder over the life of the Mine 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 mine, and cause changes or delays in the Company’s activities. Corporate Guaranties The Company has provided corporate guaranties for 2 of GQM LLC’s mining drill loans. The Company has also provided a corporate guaranty for GQM LLC’s surety bonds.

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 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; Level 3 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). September 30, 2017 Total Level 1 Level 2 Level 3 Liabilities: Share purchase warrants – Related Party (Note 10) $ 3,129 $ - $ 3,129 $ - Share purchase warrants – (Note 10) 268 - 268 - $ 3,397 $ - $ 3,397 $ - 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 Federal Deposit Insurance Corporation (“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 September 30, 2017, the Company’s cash balances held in United States and Canadian financial institutions include $ 4.7 Interest Rate Risk The Company holds 98 1 Foreign Currency Exchange Risk Certain purchases of corporate overhead items 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 September 30, 2017, the Company maintained the majority of its cash balance in US Dollar. The Company currently does not engage in any currency hedging activities.

General and Administrative Expe

General and Administrative Expenses	9 Months Ended
	Sep. 30, 2017
General and Administrative Expense [Abstract]
General And Administrative Expenses [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 Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Audit, legal and professional fees $ 165 $ 125 $ 561 $ 1,097 Salaries and benefits and director fees 431 437 1,131 1,176 Regulatory fees and licenses 15 (15) 85 68 Insurance 122 116 369 356 Corporate administration 438 (6) 1,151 470 $ 1,171 $ 657 $ 3,297 $ 3,167

Income (Loss) Per Share

Income (Loss) Per Share	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	15. Income (Loss) Per Share Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Numerator: Net gain (loss) attributable to the shareholders of the Company - numerator for basic and diluted LPS $ (1,889) $ 2,738 $ (3,352) $ (8,296) Denominator: Weighted average number of common shares outstanding -basic and diluted 111,148,683 108,026,944 111,137,694 102,657,767 Loss per share – basic and diluted $ (0.02) $ 0.03 $ (0.03) $ (0.08) Weighted average number of shares for the nine months ended September 30, 2017 excludes 1,395,002 1,070,000 24,317,700 10,000,000

Loan Payable

Loan Payable	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	16. Loan Payable During the nine months ended September 30, 2016, the Company sold 2 (December 31, 2016 – nil) pieces of equipment with a net book value of $ 1.0 0.6 0.1 0.3 During the nine months ended September 30, 2017, the Company entered into 4 new loan agreements for a total of $ 7.6 September 30, 2017 December 31, Balance, beginning of the period $ 15,150 $ 18,373 Additions 7,646 2,047 Down payments and taxes (1,338) (264) Settlements (414) - Principal repayments (4,648) (5,006) Balance, end of the period $ 16,396 $ 15,150 Current portion $ 6,998 $ 5,656 Non-current portion $ 9,398 $ 9,494 For the nine months ended September 30, 2017, the Company made total down payments of $ 1.3 0.3 10 0.00 4.50 0.03 Years Principal Payments 2017 $ 6,998 2018 6,146 2019 2,060 2020 1,191 Total $ 16,395

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2017
Subsequent Events [Abstract]
Subsequent Events [Text Block]	17. Subsequent Events 1,204,999 0.29 401,666 401,666 401,667 On November 10 , 2017, the Company and the Clay Group agreed to amend the November 2016 Loan by reducing the quarterly principal payments that commence the first quarter of 2018 from $ 2.5 1.0 8 10 0.40 On November 13, 2017, the Company filed a preliminary prospectus with the securities regulatory authorities in each of the provinces and territories of Canada in connection with qualifying an offering of the Company (the “Offering"), in connection with a marketed offering of common shares in the capital of the Company for aggregate gross proceeds of $ 25

Summary of Accounting Policie24

Summary of Accounting Policies and Estimates and Judgements (Policies)	9 Months Ended
	Sep. 30, 2017
Accounting Policies [Abstract]
Use of Estimates, Policy [Policy Text Block]	The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Significant estimates and judgements have been made by Management in several areas including the accounting for the joint venture transaction and determination of the temporary and permanent non-controlling interest, the recoverability of mineral properties interests, royalty obligations, inventory valuation, asset retirement obligations, and derivative liability – warrants. Actual results could differ from those estimates.
New Accounting Pronouncements, Policy [Policy Text Block]	(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 was 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 was 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 (i) 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. 2014-09, however, management does not believe it will change the point of revenue recognition or amount 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. (ii) 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. (iii) 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)	9 Months Ended
	Sep. 30, 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: September 30, December 31, 2016 Stockpile inventory $ 50 $ 318 In-process inventory 9,425 9,491 Dore inventory 414 76 Supplies and spare parts 2,063 1,056 $ 11,952 $ 10,941

Property, Plant, Equipment an26

Property, Plant, Equipment and Mineral Interests (Tables)	9 Months Ended
	Sep. 30, 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 category 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 69 547 8,511 8,051 - 8,488 - 25,666 Transfers - (58) - - (36) (8,867) - (8,961) Disposals (23) - - (1,344) (171) - - (1,538) At September 30, 2017 $ 3,939 $ 4,942 $ 50,544 $ 66,909 $ 28,397 $ 163 $ 5,674 $ 160,568 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 - 211 1,805 4,676 1,765 - 348 8,779 Disposals - - - (256) (26) - - (282) At September 30, 2017 $ - $ 283 $ 2,776 $ 11,548 $ 4,419 $ - $ 348 $ 19,374 Carrying values At December 31, 2016 $ 3,893 $ 4,381 $ 41,062 $ 53,074 $ 25,924 $ 542 $ 5,674 $ 134,550 At September 30, 2017 $ 3,939 $ 4,659 $ 47,768 $ 55,361 $ 23,978 $ 163 $ 5,326 $ 141,194

Share Capital (Tables)

Share Capital (Tables)	9 Months Ended
	Sep. 30, 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 nine months ended September 30, 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 forfeited (166,667) $ 0.64 Options expired (393,333) $ 1.10 Options outstanding, September 30, 2017 1,395,002 $ 0.75
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 was calculated using the following weighted average assumptions: 2017 2016 Expected life (years) 5.00 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 September 30, 2017: Remaining Weighted Expiry Number Number Contractual Life Average Date Outstanding Exercisable (years) Exercise Price June 3, 2018 50,000 50,000 0.67 $ 1.16 September 3, 2018 150,000 150,000 0.93 $ 1.59 September 8, 2020 430,000 430,000 2.94 $ 0.58 November 30, 2021 365,000 - 4.17 $ 0.66 March 20, 2022 400,002 - 4.47 $ 0.65 Balance, September 30, 2017 1,395,002 630,000 3.40 $ 0.75
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: September 30, 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 September 30, 2017: Remaining Expiry Number Contractual Life Exercise Date Outstanding (periods) Price June 8, 2020 10,000,000 2.69 $ 0.95 July 25, 2019 6,317,700 1.82 C$ 2.00 November 18, 2021 8,000,000 4.15 $ 0.85

Asset Retirement Obligation a28

Asset Retirement Obligation and Financial Reclamation Assurance (Tables)	9 Months Ended
	Sep. 30, 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: September 30, December 31, Balance, beginning of the period $ 1,366 $ 978 Accretion 92 90 Changes in cash flow estimates 261 298 Balance, end of the period $ 1,719 $ 1,366

Related Party Transactions (Tab

Related Party Transactions (Tables)	9 Months Ended
	Sep. 30, 2017
Related Party Transaction [Line Items]
Schedule of Debt [Table Text Block]	The table below summarizes the activity on the November 2016 Loan: September 30, 2017 December 31, 2016 Balance, beginning of the period $ 26,347 $ 36,053 Interest payable transferred to principal balance 1,560 2,977 Accretion of discount on loans 1,250 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 $ 29,157 $ 26,347 Current portion $ 9,061 $ - Non-current portion $ 20,096 $ 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 Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Accretion of the November 2016 Loan discount $ 510 $ - $ 1,250 $ - Interest expense related to the November 2016 Loan 642 - 1,914 - Interest expense related to Komatsu financial loans (1) 143 144 428 464 Accretion of the June 2015 Loan discount - 621 - 1,853 Interest expense related to the June 2015 Loan - 1,050 - 3,057 Accretion of discount and interest on loan $ 1,295 $ 1,815 $ 3,592 $ 5,374 (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 September 30, 2017, and December 31, 2016 are as follows: September 30, December 31, Assets, GQM LLC $ 152,193 $ 151,802 Liabilities, GQM LLC (24,092) (20,710) Net assets, GQM LLC $ 128,101 $ 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 Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Net and comprehensive income (loss) in GQM LLC $ (2,674) $ 1,706 $ (2,991) $ (1,922) Non-controlling interest percentage 50 % 50 % 50 % 50 % Net and comprehensive loss attributable to non-controlling interest $ (1,335) $ 853 $ (1,495) $ (961) Net and comprehensive loss attributable to permanent non-controlling interest $ (801) $ 512 $ (897) $ (577) Net and comprehensive loss attributable to temporary non-controlling interest $ (534) $ 341 $ (598) $ (384)
Schedule Of Non-controlling Interest [Table Text Block]	Permanent Non- Temporary Non- Controlling Controlling Interest Interest Carrying value of non-controlling interest, December 31, 2016 $ 39,327 $ 26,219 Net and comprehensive loss for the period (897) (598) Carrying value of non-controlling interest, September 30, 2017 $ 38,430 $ 25,621

Derivative Liabilities (Tables)

Derivative Liabilities (Tables)	9 Months Ended
	Sep. 30, 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 September 30, December 31, Risk-free interest rate 1.58 % 0.84 % Expected life of derivative liability 2.69 years 3.44 years Expected volatility 76.50 % 78.79 % Dividend rate 0.00 % 0.00 % Warrants related to November 2016 Loan September 30, December 31, Risk-free interest rate 1.58 % 1.11 % Expected life of derivative liability 4.15 years 4.89 years Expected volatility 75.21 % 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: September 30, December 31, Balance, beginning of the period $ 5,458 $ 2,498 Fair value at inception - 3,090 Change in fair value (2,329) (130) Balance, end of the period $ 3,129 $ 5,458
Warrant [Member]
Schedule of Derivative Liability for Share Purchase Warrants [Table Text Block]	The change in the derivative share purchase warrants is as follows: September 30, December 31, Fair value of warrants issued $ 972 $ 2,701 Change in fair value of warrants (704) (1,729) Balance, end of the period $ 268 $ 972
Derivative Financial Instruments, Liabilities [Member]
Schedule of Derivative Liabilities at Fair Value [Table Text Block]	As at September 30, 2017, the Company had re-measured the share purchase warrants and determined the fair value of the derivative liability to be $ 0.3 1.0 September 30, December 31, Risk-free interest rate 1.52 % 0.84 % Expected life of derivative liability in years 1.82 years 2.56 years Expected volatility 74.89 % 79.40 % Dividend rate 0.00 % 0.00 %

Supplementary Disclosures of 31

Supplementary Disclosures of Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2017
Supplemental Cash Flow Elements [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	Nine Months Ended Nine Months Ended September 30, September 30, 2017 2016 Cash paid during the period for: Interest on loan payable $ 428 $ 468 Non-cash financing and investing activities: Asset retirement costs charged to mineral property interests $ 260 $ 245 Mining equipment acquired through issuance of debt $ 5,895 $ 295 Mineral property expenditures included in accounts payable $ 1,081 $ 318 Interest cost capitalized to mineral property interests $ - $ 839 Non-cash finder fess $ 59 $ - Non-cash amortization of discount and interest expense $ 1,250 $ 1,853 Interest payable converted to principal balance $ 1,560 $ 2,977

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 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; Level 3 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). September 30, 2017 Total Level 1 Level 2 Level 3 Liabilities: Share purchase warrants – Related Party (Note 10) $ 3,129 $ - $ 3,129 $ - Share purchase warrants – (Note 10) 268 - 268 - $ 3,397 $ - $ 3,397 $ - 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)	9 Months Ended
	Sep. 30, 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 Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Audit, legal and professional fees $ 165 $ 125 $ 561 $ 1,097 Salaries and benefits and director fees 431 437 1,131 1,176 Regulatory fees and licenses 15 (15) 85 68 Insurance 122 116 369 356 Corporate administration 438 (6) 1,151 470 $ 1,171 $ 657 $ 3,297 $ 3,167

Income (Loss) Per Share (Tables

Income (Loss) Per Share (Tables)	9 Months Ended
	Sep. 30, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Three Months Nine Months Nine Months Ended Ended Ended Ended September 30, September 30, September 30, September 30, 2017 2016 2017 2016 Numerator: Net gain (loss) attributable to the shareholders of the Company - numerator for basic and diluted LPS $ (1,889) $ 2,738 $ (3,352) $ (8,296) Denominator: Weighted average number of common shares outstanding -basic and diluted 111,148,683 108,026,944 111,137,694 102,657,767 Loss per share – basic and diluted $ (0.02) $ 0.03 $ (0.03) $ (0.08)

Loan Payable (Tables)

Loan Payable (Tables)	9 Months Ended
	Sep. 30, 2017
Debt Disclosure [Abstract]
Schedule Of Loans Payable [Table Text Block]	As at September 30, 2017 and December 31, 2016, the finance agreement balances are as follows: September 30, 2017 December 31, Balance, beginning of the period $ 15,150 $ 18,373 Additions 7,646 2,047 Down payments and taxes (1,338) (264) Settlements (414) - Principal repayments (4,648) (5,006) Balance, end of the period $ 16,396 $ 15,150 Current portion $ 6,998 $ 5,656 Non-current portion $ 9,398 $ 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 $ 6,998 2018 6,146 2019 2,060 2020 1,191 Total $ 16,395

Nature of Business (Details Tex

Nature of Business (Details Textual)	Sep. 30, 2017
Noncontrolling Interest, Ownership Percentage by Parent	50.00%
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	Oct. 01, 2018	Jul. 01, 2018	Apr. 01, 2018	Jan. 01, 2018	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Working Capital					$ 9,100		$ 9,100
Revenue, Net					$ 16,496	$ 13,451	$ 48,182	$ 16,915
Scenario, Forecast [Member]
Organization Consolidation And Presentation Of Financial Statements [Line Items]
Debt Instrument, Periodic Payment, Total	$ 3,000	$ 3,000	$ 3,100	$ 5,400

Basis of Presentation (Details

Basis of Presentation (Details Textual)	Sep. 30, 2017	Sep. 30, 2016
Noncontrolling Interest, Ownership Percentage by Parent	50.00%
Golden Queen Mining Holdings, Inc [Member]
Noncontrolling Interest, Ownership Percentage by Parent	50.00%	50.00%

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory [Line Items]
Stockpile inventory	$ 50	$ 318
In-process inventory	9,425	9,491
Dore inventory	414	76
Supplies and spare parts	2,063	1,056
Inventory, Net	$ 11,952	$ 10,941

Inventories (Details Textual)

Inventories (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Inventory Adjustments	$ 804	$ 0

Property, Plant, Equipment an41

Property, Plant, Equipment and Mineral Interests (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Cost, Begining Balance			$ 145,401	$ 126,017	$ 126,017
Cost, Additions			25,666		19,384
Cost, Transfers			(8,961)		0
Cost, Disposals			(1,538)		0
Cost, Ending Balance	$ 160,568		160,568		145,401
Accumulated depreciation and depletion, Begining Balance			10,851	2,466	2,466
Accumulated depreciation and depletion, Additions	2,931	$ 2,232	8,429	4,081	8,385
Accumulated depreciation and depletion, Disposals			(282)		0
Accumulated depreciation and depletion, Ending Balance	19,374		19,374		10,851
Carrying values	141,194		141,194		134,550
Land [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance			3,893	110	110
Cost, Additions			69		3,777
Cost, Transfers			0		6
Cost, Disposals			(23)		0
Cost, Ending Balance	3,939		3,939		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		0
Carrying values	3,939		3,939		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			547		0
Cost, Transfers			(58)		(6)
Cost, Disposals			0		0
Cost, Ending Balance	4,942		4,942		4,453
Accumulated depreciation and depletion, Begining Balance			72	0	0
Accumulated depreciation and depletion, Additions			211		72
Accumulated depreciation and depletion, Disposals			0		0
Accumulated depreciation and depletion, Ending Balance	283		283		72
Carrying values	4,659		4,659		4,381
Mine development [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance			42,033	84,798	84,798
Cost, Additions			8,511		0
Cost, Transfers			0		(42,765)
Cost, Disposals			0		0
Cost, Ending Balance	50,544		50,544		42,033
Accumulated depreciation and depletion, Begining Balance			971	654	654
Accumulated depreciation and depletion, Additions			1,805		317
Accumulated depreciation and depletion, Disposals			0		0
Accumulated depreciation and depletion, Ending Balance	2,776		2,776		971
Carrying values	47,768		47,768		41,062
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance			60,202	28,085	28,085
Cost, Additions			8,051		0
Cost, Transfers			0		32,117
Cost, Disposals			(1,344)		0
Cost, Ending Balance	66,909		66,909		60,202
Accumulated depreciation and depletion, Begining Balance			7,128	1,462	1,462
Accumulated depreciation and depletion, Additions			4,676		5,666
Accumulated depreciation and depletion, Disposals			(256)		0
Accumulated depreciation and depletion, Ending Balance	11,548		11,548		7,128
Carrying values	55,361		55,361		53,074
Buildings and infrastructure [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance			28,604	8,565	8,565
Cost, Additions			0		9,391
Cost, Transfers			(36)		10,648
Cost, Disposals			(171)		0
Cost, Ending Balance	28,397		28,397		28,604
Accumulated depreciation and depletion, Begining Balance			2,680	350	350
Accumulated depreciation and depletion, Additions			1,765		2,330
Accumulated depreciation and depletion, Disposals			(26)		0
Accumulated depreciation and depletion, Ending Balance	4,419		4,419		2,680
Carrying values	23,978		23,978		25,924
Construction in progress [Member]
Property, Plant and Equipment [Line Items]
Cost, Begining Balance			542	0	0
Cost, Additions			8,488		542
Cost, Transfers			(8,867)		0
Cost, Disposals			0		0
Cost, Ending Balance	163		163		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		0
Carrying values	163		163		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		0
Cost, Disposals			0		0
Cost, Ending Balance	5,674		5,674		5,674
Accumulated depreciation and depletion, Begining Balance			0	$ 0	0
Accumulated depreciation and depletion, Additions			348		0
Accumulated depreciation and depletion, Disposals			0		0
Accumulated depreciation and depletion, Ending Balance	348		348		0
Carrying values	$ 5,326		$ 5,326		$ 5,674

Property, Plant, Equipment an42

Property, Plant, Equipment and Mineral Interests (Details Textual)	9 Months Ended
	Sep. 30, 2017
Property, Plant and Equipment [Line Items]
Description of Mining Equipment	the Company acquired 4 pieces of mining equipment (2016 1) from Komatsu through financing agreements and disposed of 2 pieces of mining equipment (2016 nil).

Share Capital (Details)

Share Capital (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, Options outstanding	1,395,002
Weighted Average Exercise Price per Share, Options outstanding	$ 0.75
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 forfeited	(166,667)
Shares, Options expired	(393,333)
Shares, Options outstanding	1,395,002	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 forfeited	0.64
Weighted Average Exercise Price per Share, Options expired	1.1
Weighted Average Exercise Price per Share, Options outstanding	$ 0.75	$ 0.85

Share Capital (Details 1)

Share Capital (Details 1) - Employee Stock Option [Member]	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected life (years)	5 years	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	9 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	1,395,002
Number Exercisable	630,000
Remaining Contractual Life (years)	3 years 4 months 24 days
Weighted Average Exercise Price	$ 0.75
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	1,395,002	1,555,000	1,070,000
Weighted Average Exercise Price	$ 0.75	$ 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)	8 months 1 day
Weighted Average 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)	11 months 5 days
Weighted Average Exercise Price	$ 1.59
September 8, 2020 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	430,000
Number Exercisable	430,000
Remaining Contractual Life (years)	2 years 11 months 8 days
Weighted Average 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	365,000
Number Exercisable	0
Remaining Contractual Life (years)	4 years 2 months 1 day
Weighted Average 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 5 months 19 days
Weighted Average Exercise Price	$ 0.65

Share Capital (Details 3)

Share Capital (Details 3) - Warrants [Member] - shares		9 Months Ended	12 Months Ended
		Sep. 30, 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) - Warrants [Member]	9 Months Ended
	Sep. 30, 2017$ / sharesshares	Sep. 30, 2017CAD / sharesshares
July 25, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number Outstanding	6,317,700	6,317,700
Remaining Contractual Life (periods)	1 year 9 months 25 days
July 25, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
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 (periods)	4 years 1 month 24 days
Exercise Price | $ / shares	$ 0.85
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 (periods)	2 years 8 months 8 days
Exercise Price | $ / shares	$ 0.95

Share Capital (Details Textual)

Share Capital (Details Textual) CAD / shares in Units, $ / shares in Units, $ in Thousands, CAD in Millions	Jun. 14, 2017shares	Mar. 14, 2017shares	Oct. 20, 2017shares	Jul. 31, 2016USD ($)$ / sharesshares	Jul. 31, 2016CADshares	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)$ / sharesshares	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				$ 12,200	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		757,700			8,000,000		6,317,700	10,000,000
Cash Share Issue Costs | $								$ 1,300
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercisable, Aggregate Intrinsic Value | $						$ 0		$ 0		$ 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						1,395,002		1,395,002
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			401,666						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			401,666						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			401,667						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		7,200,000
Warrant [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Warrants and Rights Outstanding | $				$ 2,400		$ 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						1,395,002		1,395,002		1,555,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			1,204,999					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 | $						$ 50	$ 10	$ 100
Chief Financial Officer [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Number of Shares	393,333
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period		146,667

Asset Retirement Obligation a49

Asset Retirement Obligation and Financial Reclamation Assurance (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Asset Retirement Obligations [Line Items]
Balance, beginning of the period	$ 1,366	$ 978
Accretion	92	90
Changes in cash flow estimates	261	298
Balance, end of the period	$ 1,719	$ 1,366

Asset Retirement Obligation a50

Asset Retirement Obligation and Financial Reclamation Assurance (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Sep. 30, 2017	Dec. 31, 2015
Asset Retirement Obligations [Line Items]
Asset Retirement Obligation	$ 1,366	$ 1,719	$ 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	1,200
Regional Board [Member]
Asset Retirement Obligations [Line Items]
Security Deposit	$ 300	$ 300

Related Party Transactions (Det

Related Party Transactions (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Related Party Transaction [Line Items]
Balance, beginning of the period	$ 26,347	$ 36,053
Interest payable transferred to principal balance	1,560	2,977
Accretion of discount on loans	1,250	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	29,157	26,347
Current portion	9,061	0
Non-current portion	$ 20,096	$ 26,347

Related Party Transactions (D52

Related Party Transactions (Details 1) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Accretion of the November 2016 Loan discount		$ 510	$ 0	$ 1,250	$ 0
Interest expense related to the November 2016 Loan		642	0	1,914	0
Interest expense related to Komatsu financial loans	[1],[2]	143	144	428	464
Accretion of the June 2015 Loan discount		0	621	0	1,853
Interest expense related to the June 2015 Loan		0	1,050	0	3,057
Accretion of discount and interest on loan		$ 1,295	$ 1,815	$ 3,592	$ 5,374
[1]	Interest capitalization ended on March 31, 2016 because the mine went into production on April 1, 2016.
[2]	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 (D53

Related Party Transactions (Details 2) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Assets, GQM LLC	$ 152,193	$ 151,802
Liabilities, GQM LLC	(24,092)	(20,710)
Net assets, GQM LLC	$ 128,101	$ 131,092

Related Party Transactions (D54

Related Party Transactions (Details 3) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (1,335)	$ 853	$ (1,495)	$ (961)
Non-controlling interest percentage	50.00%		50.00%
Subsidiaries [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (2,674)	$ 1,706	$ (2,991)	$ (1,922)
Non-controlling interest percentage	50.00%	50.00%	50.00%	50.00%
Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (1,335)	$ 853	$ (1,495)	$ (961)
Permanent Non-controlling Interest [Member] | Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	(801)	512	(897)	(577)
Temporary Non-controlling Interest [Member] | Gauss LLC [Member]
Related Party Transaction [Line Items]
Net and comprehensive (income) loss	$ (534)	$ 341	$ (598)	$ (384)

Related Party Transactions (D55

Related Party Transactions (Details 4) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Related Party Transaction [Line Items]
Carrying value of non-controlling interest, Begining Balance			$ 39,327
Net and comprehensive loss for the period	$ (1,335)	$ 853	(1,495)	$ (961)
Carrying value of non-controlling interest, Ending Balance	38,430		38,430
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			(897)
Carrying value of non-controlling interest, Ending Balance	38,430		38,430
Gauss LLC [Member] | Temporary Non-controlling Interest [Member]
Related Party Transaction [Line Items]
Carrying value of non-controlling interest, Begining Balance			26,219
Net and comprehensive loss for the period			(598)
Carrying value of non-controlling interest, Ending Balance	$ 25,621		$ 25,621

Related Party Transactions (D56

Related Party Transactions (Details Textual) $ / shares in Units, $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Nov. 18, 2016USD ($)$ / sharesshares	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Sep. 30, 2017USD ($)shares	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2014USD ($)	May 23, 2017USD ($)	Jul. 25, 2016CAD / sharesshares	Jun. 08, 2015USD ($)$ / sharesshares
Related Party Transaction [Line Items]
Consulting Fees				$ 20	$ 0
Noninterest Expense Directors Fees		$ 30	$ 20	90	$ 80
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	757,700		757,700					6,317,700	10,000,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | (per share)	$ 0.85								CAD 2	$ 0.95
Revolving Credit Facility [Member]
Related Party Transaction [Line Items]
Payments for Fees				$ 100
Debt Related Commitment Fees and Debt Issuance Costs		$ 20		40
Line of Credit Facility, Current Borrowing Capacity								$ 5,000
Line of Credit Facility, Interest Rate at Period End								12.00%
June 2015 Loan [Member]
Related Party Transaction [Line Items]
Repayments of Lines of Credit	$ 12,200
Proceeds from Issuance or Sale of Equity, Total	$ 10,100
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, Maturity Date							Jul. 1, 2015
Short-term Debt							$ 12,500
Joint Venture Transaction [Member] | Cash [Member]
Related Party Transaction [Line Items]
Restricted Cash and Cash Equivalents		$ 3,800		$ 3,800		$ 11,100
GQM LLC [Member]
Related Party Transaction [Line Items]
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners		20.00%		20.00%
Debt Related Commitment Fees and Debt Issuance Costs				$ 3,000

Derivative Liabilities (Details

Derivative Liabilities (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Warrants related to June 2015 Loan [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Risk-free interest rate	1.58%	0.84%
Expected life of derivative liability in years	2 years 8 months 8 days	3 years 5 months 8 days
Expected volatility	76.50%	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	1.58%	1.11%
Expected life of derivative liability in years	4 years 1 month 24 days	4 years 10 months 20 days
Expected volatility	75.21%	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	1.52%	0.84%
Expected life of derivative liability in years	1 year 9 months 25 days	2 years 6 months 22 days
Expected volatility	74.89%	79.40%
Dividend rate	0.00%	0.00%

Derivative Liabilities (Detai58

Derivative Liabilities (Details 1) - Warrant [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Balance, beginning of the period	$ 5,458	$ 2,498
Fair value at inception	0	3,090
Change in fair value	(2,329)	(130)
Balance, end of the period	$ 3,129	$ 5,458

Derivative Liabilities (Detai59

Derivative Liabilities (Details 2) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Fair value of warrants issued	$ 972	$ 2,701
Change in fair value of warrants	(704)	(1,729)
Balance, end of the period	$ 268	$ 972

Derivative Liabilities (Detai60

Derivative Liabilities (Details Textual) $ / shares in Units, $ in Millions	9 Months Ended
	Sep. 30, 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	$ 0.3	$ 1
Warrant Expiration Date	Jul. 25, 2019
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	$ 3.1	$ 5.5

Supplementary Disclosures of 61

Supplementary Disclosures of Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Non-cash financing and investing activities:
Mining equipment acquired through issuance of debt	$ 5,895	$ 295
Non-cash finder fees	59	0
Mining Properties and Mineral Rights [Member]
Cash paid during the period for:
Interest on loan payable	428	468
Non-cash financing and investing activities:
Asset retirement costs charged to mineral property interests	260	245
Mineral property expenditures included in accounts payable	1,081	318
Interest cost capitalized to mineral property interests	0	839
Non-cash amortization of discount and interest expense	1,250	1,853
Interest payable converted to principal balance	$ 1,560	$ 2,977

Financial Instruments (Details)

Financial Instruments (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	$ 3,397	$ 6,430
Fair Value, Inputs, Level 1 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure		0
Fair Value, Inputs, Level 2 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	3,397	6,430
Fair Value, Inputs, Level 3 [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure		0
Share Purchase Warrants [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Financial Liabilities Fair Value Disclosure	268	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	268	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	3,129	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	3,129	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) - 9 months ended Sep. 30, 2017 CAD in Millions, $ in Millions	USD ($)	CAD
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash	$ 4.7
Financial Instruments Disclosure 5	98.00%
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		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Audit, legal and professional fees	$ 165	$ 125	$ 561	$ 1,097
Salaries and benefits and director fees	431	437	1,131	1,176
Regulatory fees and licenses	15	(15)	85	68
Insurance	122	116	369	356
Corporate administration	438	(6)	1,151	470
Total	$ 1,171	$ 657	$ 3,297	$ 3,167

Income (Loss) Per Share (Detail

Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2017	Sep. 30, 2016
Numerator:
Net gain (loss) attributable to the shareholders of the Company - numerator for basic and diluted LPS	$ (1,889)	$ 2,738	$ (3,352)	$ (8,296)
Denominator:
Weighted average number of common shares outstanding -basic and diluted	111,148,683	108,026,944	111,137,694	102,657,767
Loss per share - basic and diluted	$ (0.02)	$ 0.03	$ (0.03)	$ (0.08)

Income (Loss) Per Share (Deta66

Income (Loss) Per Share (Details Textual) - shares	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,395,002	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	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Current portion	$ 6,998	$ 5,656
Non-current portion	9,398	9,494
Mining Equipment [Member]
Balance, beginning of the period	15,150	18,373
Additions	7,646	2,047
Down payments and taxes	(1,338)	(264)
Settlements	(414)	0
Principal repayments	(4,648)	(5,006)
Balance, end of the period	$ 16,396	$ 15,150

Loan Payable (Details 1)

Loan Payable (Details 1) - Loans Payable [Member] $ in Thousands	Sep. 30, 2017USD ($)
2,017	$ 6,998
2,018	6,146
2,019	2,060
2,020	1,191
Total	$ 16,395

Loan Payable (Details Textual)

Loan Payable (Details Textual) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016
Debt Instrument [Line Items]
Property, Plant and Equipment, Net	$ 141,194		$ 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	$ 1,300	$ 300
Percentage Of Pretax Purchase Price	10.00%
Debt Instrument, Face Amount	$ 7,600
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) - USD ($)	Jan. 01, 2018	Nov. 13, 2017	Nov. 10, 2017	Oct. 20, 2017	Sep. 30, 2017	Mar. 20, 2017
Scenario, Forecast [Member]
Debt Instrument, Periodic Payment, Principal	$ 1,000,000
Debt Instrument, Interest Rate, Stated Percentage	8.00%
Recapitalization Costs			$ 0.40
October 20, 2018 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number				401,666		133,334
October 20, 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number				401,666		133,334
October 20, 2020 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number				401,667		133,334
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross				1,204,999	400,002
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price					$ 0.65
Subsequent Event [Member]
Proceeds From Issuance Or Sale Of Equity		$ 25,000,000
Debt Instrument, Periodic Payment, Principal			$ 2,500,000
Debt Instrument, Interest Rate, Stated Percentage			10.00%
Subsequent Event [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price				$ 0.29