COSCIENS Biopharma (CSCI) 6-K 5 Nov 20 2020 Q3 Condensed Interim Consolidated Financial Statements Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2020
Cover [Abstract]
Entity Registrant Name	Aeterna Zentaris Inc.
Entity Central Index Key	0001113423
Document Type	6-K
Document Period End Date	Sep. 30, 2020
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2020

Condensed Interim Consolidated

Condensed Interim Consolidated Statements of Financial Position (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Current Assets
Cash and cash equivalents	$ 21,746	$ 7,838
Trade and other receivables (note 5)	841	658
Inventory	371	1,203
Prepaid expenses and other current assets	358	1,211
Total current assets	23,316	10,910
Restricted cash equivalents	325	364
Right of use assets (note 6)	171	582
Property, plant and equipment	25	35
Identifiable intangible assets	28	40
Goodwill (note 7)	8,406	8,050
Total assets	32,271	19,981
Current liabilities
Payables and accrued liabilities (note 8)	936	2,148
Current provision for restructuring and other costs (note 9)	117	418
Income taxes payable		1,448
Current portion of deferred revenues	619	991
Current portion of lease liabilities (note 10)	125	648
Current portion of warrant liability (note 11)		6
Total current liabilities	1,797	5,659
Deferred revenues	128	185
Lease liabilities (note 10)	76	255
Warrant liability (note 11)		2,249
Employee future benefits (note 12)	14,851	13,788
Provision for restructuring and other costs (note 9)	271	308
Total liabilities	17,123	22,444
SHAREHOLDERS' EQUITY (DEFICIENCY)
Share capital	235,008	224,528
Warrants (notes 11 and 13)	12,402
Other capital	89,489	89,806
Deficit	(321,363)	(316,891)
Accumulated other comprehensive income (loss) ("AOCI")	(388)	94
Total shareholders' equity (deficiency)	15,148	(2,463)
Total liabilities and shareholders' equity (deficiency)	$ 32,271	$ 19,981

Condensed Interim Consolidate_2

Condensed Interim Consolidated Statements of Changes in Shareholders' Equity (Deficiency) (Unaudited) - USD ($) $ in Thousands	Share Capital [Member]	Warrants [Member]	Other Capital [Member]	Deficit [Member]	Accumulated Other Comprehensive Income [Member]	Total
Balance at Dec. 31, 2018	$ 222,335		$ 89,342	$ (309,781)	$ 11	$ 1,907
Balance, shares at Dec. 31, 2018	16,440,760
Statement Line Items [Line Items]
Net income (loss)				(5,036)		(5,036)
Other comprehensive loss: Foreign currency translation adjustments					351	351
Other comprehensive loss: Actuarial (loss) on defined benefit plan (note 12)				(2,027)		(2,027)
Comprehensive (loss)				(7,063)	351	(6,712)
Reclassification of warrant liability to equity (note 11(b))
Issuance of common shares and warrants, net of transaction costs (note 13)	$ 1,290					1,290
Issuance of common shares and warrants, net of transaction costs, shares (note 13)	3,325,000
Exercise of warrants, stock options and deferred share units	$ 906		(329)			577
Exercise of warrants, stock options and deferred share units, shares	228,750
Share-based compensation costs (note 14)			745			745
Balance at Sep. 30, 2019	$ 224,531		89,758	(316,844)	362	(2,193)
Balance, shares at Sep. 30, 2019	19,994,510
Balance at Jun. 30, 2019	$ 223,140		89,824	(315,977)	(15)	(3,560)
Balance, shares at Jun. 30, 2019	16,632,410
Statement Line Items [Line Items]
Net income (loss)				(331)		(331)
Other comprehensive loss: Foreign currency translation adjustments					377	377
Other comprehensive loss: Actuarial (loss) on defined benefit plan (note 12)				(536)		(536)
Comprehensive (loss)				(867)	377	(490)
Issuance of common shares and warrants, net of transaction costs (note 13)	$ 1,290					1,290
Issuance of common shares and warrants, net of transaction costs, shares (note 13)	3,325,000
Exercise of deferred share units (note 13)	$ 101		(121)			(20)
Exercise of deferred share units (note 13), shares	37,100
Share-based compensation costs (note 14)			55			55
Balance at Sep. 30, 2019	$ 224,531		89,758	(316,844)	362	(2,193)
Balance, shares at Sep. 30, 2019	19,994,510
Balance at Dec. 31, 2019	$ 224,528		89,806	(316,891)	94	(2,463)
Balance, shares at Dec. 31, 2019	19,994,510
Statement Line Items [Line Items]
Net income (loss)				(3,807)		(3,807)
Other comprehensive loss: Foreign currency translation adjustments					(482)	(482)
Other comprehensive loss: Actuarial (loss) on defined benefit plan (note 12)				(665)		(665)
Comprehensive (loss)				(4,472)	(482)	(4,954)
Reclassification of warrant liability to equity (note 11(b))		7,377				7,377
Issuance of common shares and warrants, net of transaction costs (note 13)	$ 10,480	5,025	(362)			15,143
Issuance of common shares and warrants, net of transaction costs, shares (note 13)	42,684,103
Share-based compensation costs (note 14)			45			45
Balance at Sep. 30, 2020	$ 235,008	12,402	89,489	(321,363)	(388)	15,148
Balance, shares at Sep. 30, 2020	62,678,613
Balance at Jun. 30, 2020	$ 226,724	4,237	89,467	(319,592)	95	931
Balance, shares at Jun. 30, 2020	23,584,071
Statement Line Items [Line Items]
Net income (loss)				(1,136)		(1,136)
Other comprehensive loss: Foreign currency translation adjustments					(483)	(483)
Other comprehensive loss: Actuarial (loss) on defined benefit plan (note 12)				(635)		(635)
Comprehensive (loss)				(1,771)	(483)	(2,254)
Reclassification of warrant liability to equity (note 11(b))		3,140				3,140
Issuance of common shares and warrants, net of transaction costs (note 13)	$ 8,284	5,025				13,309
Issuance of common shares and warrants, net of transaction costs, shares (note 13)	39,094,542
Share-based compensation costs (note 14)			22			22
Balance at Sep. 30, 2020	$ 235,008	$ 12,402	$ 89,489	$ (321,363)	$ (388)	$ 15,148
Balance, shares at Sep. 30, 2020	62,678,613

Condensed Interim Consolidate_3

Condensed Interim Consolidated Statements of Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Revenues (note 4)
Royalty income	$ 23	$ 8	$ 47	$ 29
Product sales			1,016	129
Supply chain	87	256	168	301
Licensing revenue	18	19	55	55
Total revenues	128	283	1,286	514
Operating expenses
Cost of sales	33		907	101
Research and development costs	372	475	880	1,574
General and administrative expenses	1,180	1,364	3,445	4,924
Selling expenses	283	377	730	1,176
Restructuring costs (note 9)				773
Impairment (reversal) of right of use asset		(125)		276
Gain on modification of building lease (notes 6 and 10)			(219)
Impairment of prepaid asset				169
Total operating expenses (note 14)	1,868	2,091	5,743	8,993
Loss from operations	(1,740)	(1,808)	(4,457)	(8,479)
Gain due to changes in foreign currency exchange rates	211	3	237	61
Gain on change in fair value of warrant liability (note 11)	816	2,120	1,147	3,985
Other finance (costs)	(423)	(646)	(734)	(603)
Net finance income	604	1,477	650	3,443
Net (loss)	(1,136)	(331)	(3,807)	(5,036)
Items that may be reclassified subsequently to profit or loss:
Foreign currency translation adjustments	(483)	377	(482)	351
Items that will not be reclassified to profit or loss:
Actuarial (loss) on defined benefit plans (note 12)	(635)	(536)	(665)	(2,027)
Comprehensive (loss)	$ (2,254)	$ (490)	$ (4,954)	$ (6,712)
Net (loss) per share [basic and diluted]	$ (0.02)	$ (0.02)	$ (0.11)	$ (0.31)
Weighted average number of shares outstanding (note 19):
Basic	56,211,486	16,887,819	33,832,136	16,651,969
Diluted	56,211,486	16,887,819	33,832,136	16,651,969

Condensed Interim Consolidate_4

Condensed Interim Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Cash flows from operating activities
Net (loss) for the period	$ (1,136)	$ (331)	$ (3,807)	$ (5,036)
Items not affecting cash and cash equivalents:
(Gain) on change in fair value of warrant liability (note 11)	(816)	(2,120)	(1,147)	(3,985)
Transaction costs of warrants issued and expensed as finance cost (note 13)	422	545	732	545
Provision for restructuring costs utilized (note 9)	(11)		(359)	773
Depreciation and amortization	42	119	188	255
Impairment (reversal) of right of use asset		(125)		276
Impairment of prepaid asset				169
Gain on modification of building lease (notes 6 and 10)			(219)
Share-based compensation costs	68	55	45	745
Employee future benefits (note 12)	58	60	157	196
Amortization of deferred revenues	(27)	(19)	(64)	(55)
Foreign exchange (loss) on items denominated in foreign currencies	(263)	(12)	(295)	(61)
Gain on disposal of property, plant and equipment		(3)	(2)	(6)
Other non-cash items	2		9
Interest accretion on lease liabilities (note 10)	(2)	(15)	(17)	(53)
Payment of income taxes			(1,448)
Changes in operating assets and liabilities (note 15)	(130)	(749)	(420)	(1,534)
Net cash used in operating activities	(1,793)	(2,595)	(6,647)	(7,771)
Cash flows from financing activities
Issuance of common shares and warrants (notes 13 and 11, respectively)	19,000	4,988	23,500	4,988
Transaction costs (note 13)	(2,158)	(786)	(2,767)	(786)
Proceeds from exercise of warrants, options and deferred share units				314
Payments on lease liabilities (note 10)	(49)	(152)	(248)	(462)
Net cash provided by financing activities	16,793	4,050	20,485	4,054
Cash flows from investing activities
Proceeds from disposal of property, plant and equipment			6
Change in restricted cash equivalents			50	50
Net cash provided by investing activities			56	50
Effect of exchange rate changes on cash and cash equivalents	3	(276)	14	17
Net change in cash and cash equivalents	15,003	1,179	13,908	(3,650)
Cash and cash equivalents - Beginning of period	6,743	9,683	7,838	14,512
Cash and cash equivalents - End of period	$ 21,746	$ 10,862	$ 21,746	$ 10,862

Summary of Business and Liquidi

Summary of Business and Liquidity and Basis of Preparation	9 Months Ended
	Sep. 30, 2020
Disclosure of initial application of standards or interpretations [abstract]
Summary of Business and Liquidity and Basis of Preparation	1. Summary of business and liquidity and basis of preparation Summary of business and liquidity Aeterna Zentaris Inc. (“Aeterna Zentaris” or the “Company”) is a specialty biopharmaceutical company commercializing and developing therapeutics and diagnostic tests. The Company’s lead product, Macrilen™ (macimorelin), is the first and only United States Food and Drug Administration (“FDA”) and European Commission approved oral test indicated for the diagnosis of patients with adult growth hormone deficiency (“AGHD”). Macrilen™ (macimorelin) is currently marketed in the U.S. through a license and assignment agreement (the “License Agreement”) with Novo Nordisk A/S (“Novo”). Aeterna Zentaris is also pursuing the development of macimorelin for the diagnosis of child-onset growth hormone deficiency (“CGHD”), an area of significant unmet need. In addition, we are actively pursuing business development opportunities for the commercialization of macimorelin in Europe and the rest of the world in addition to other non-strategic assets to monetize their value. The Company’s principal focus is on the commercialization of Macrilen™ (macimorelin) and it currently does not have any other approved products. Under the terms of License Agreement, Novo is funding 70% of the pediatric clinical trial submitted to the European Medicines Agency (“EMA”) and FDA, the Company’s sole development activity. In November 2019, Novo contracted the Company’s wholly owned German subsidiary (“AEZS Germany”) to provide supply chain services for the manufacture of Macrilen™ (macimorelin). In April 2020, we announced the results from AEZS-130-P01 (“Study P01”) to establish a dose that can both be safely administered to pediatric patients and cause a clear rise in growth hormone concentration in subjects ultimately diagnosed as not having growth hormone deficiency. The Company plans to proceed with the pivotal second study, AEZS-130-P02 (“Study P02”), with an expected start date in the first quarter of 2021 and an expected completion date in July 2022, according to the pediatric investigation plan (“PIP”) agreement with the EMA. Study P02 is designed to investigate the diagnostic efficacy and safety of macimorelin acetate in pediatric patients from 2 years of age to 18 years of age with suspected growth hormone deficiency. Liquidity As at September 30, 2020, a limited portion of the Company’s cash is held in AEZS Germany, the Company’s principal operating subsidiary. AEZS Germany is the counter-party to the License Agreement described above with Novo, and as such, for generating future revenue earned under the License Agreement. Management considers the cash resources available to AEZS Germany in executing its obligations under the License Agreement. In September 2019 and February, July and August of 2020 the company completed financings resulting in total funding (net of transaction costs) of $24,933 (note 13). All of this cash was deposited in AEZS Canada accounts. As AEZS Germany has a limited portion of the Company’s cash, The parent company can support cash needs of the German subsidiary from the funds provided through the financing transactions. COVID-19 impact In 2020, the COVID-19 pandemic began causing significant financial market declines and social dislocation. The situation is dynamic with various cities and countries around the world responding in different ways to address the outbreak. The spread of COVID-19 may impact the Company’s operations, including the potential interruption of our clinical trial activities and the Company’s supply chain, or that of the Company’s licensee. For example, the COVID-19 outbreak may delay enrollment in the Company’s clinical trials due to prioritization of hospital resources toward the outbreak, and some patients may be unwilling to be enrolled in the Company’s trials or be unable to comply with clinical trial protocols if quarantines impede patient movement or interrupt healthcare services, which would delay the Company’s ability to conduct clinical trials or release clinical trial results and could delay the Company’s ability to obtain regulatory approval and commercialize the Company’s product candidates. The pandemic may also impact the ability of the Company’s suppliers to deliver components or raw materials on a timely basis or at all. In addition, hospitals may reduce staffing and reduce or postpone certain treatments in response to the spread of an infectious disease. The Company’s licensee may be impacted due to significant delays of diagnostic activities in the U.S. To date, the Company has not experienced significant business disruption from COVID-19. Basis of presentation These unaudited condensed interim consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”) applicable to the preparation of interim financial statements, including IAS 34, Interim Financial Reporting. These unaudited condensed interim consolidated financial statements should be read in conjunction with the Company’s annual consolidated financial statements as at and for the year ended December 31, 2019. These unaudited condensed interim consolidated financial statements were approved by the Board of Directors (the “Board”) on November 5, 2020. The accounting policies in these condensed interim consolidated financial statements are consistent with those presented in the Company’s annual consolidated financial statements except as noted below: Share purchase warrants The Company accounts for share purchase warrants that meet the fixed-for-fixed criteria as equity-settled. Such share purchase warrants are accounted for by using the relative fair value method whereby the total gross proceeds of the financing are allocated to each of common shares and share purchase warrants based on their relative fair values. Deferred share units Deferred share units (“DSUs”) are classified as other capital. The Company grants DSUs to members of its Board of Directors who are not employees or officers of the Company. DSUs cannot be redeemed until the holder is no longer a director of the Company and are considered equity-settled instruments. Under the terms of the DSU agreement, the DSUs vest immediately upon grant. The value attributable to the DSUs is based on the market value of the share price at the time of grant and share based compensation expense is recognized in general and administrative expenses on the consolidated statements of loss and comprehensive (loss) income. At the time of redemption, each DSU may be exchanged for one common share of the Company. Any consideration received by the Company in connection with the exercise of DSUs is credited to share capital. Any other capital component of the share-based compensation is transferred to share capital upon the issuance of shares.

Critical Accounting Estimates a

Critical Accounting Estimates and Judgements	9 Months Ended
	Sep. 30, 2020
Trade And Other Current Payables, Excluding Deferred Income Classified As Current
Critical Accounting Estimates and Judgements	2. Critical accounting estimates and judgements The preparation of condensed interim consolidated financial statements in accordance with IFRS requires management to make judgments, estimates and assumptions that affect the reported amounts of the Company’s assets, liabilities, revenues, expenses and related disclosures. Judgments, estimates and assumptions are based on historical experience, expectations, current trends and other factors that management believes to be relevant at the time at which the Company’s condensed interim consolidated financial statements are prepared. Management reviews, on a regular basis, the Company’s accounting policies, assumptions, estimates and judgments in order to ensure that the condensed interim consolidated financial statements are presented fairly and in accordance with IFRS. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. Measurement uncertainty: The significant spread of COVID-19 within the U.S., Canada, Germany and elsewhere has resulted in a widespread health crisis and has had adverse effects on local, national and global economies generally, the markets the Company serves, its operations and the market price of its common shares. Uncertain factors, including the duration of the outbreak, the severity of the disease and the actions to contain or treat its impact, could cause interruptions in the Company’s operations and supply chain, which could impact the Company’s ability to accurately measure the net realizable value of inventory and fair value of trade and other receivables. Critical accounting estimates and assumptions, as well as critical judgments used in applying accounting policies in the preparation of the Company’s condensed interim consolidated financial statements, were the same as those applied to the Company’s annual consolidated financial statements as of December 31, 2019 and 2018 and for the years ended December 31, 2019 and 2018.

Impact of Adoption of New Ifrs

Impact of Adoption of New Ifrs Standards in 2020	9 Months Ended
	Sep. 30, 2020
Disclosure of initial application of standards or interpretations [abstract]
Impact of Adoption of New Ifrs Standards in 2020	3. Impact of adoption of new IFRS standards in 2020 (a) IAS 1 Presentation of financial statements and IAS 8 Accounting policies, changes in accounting estimates and errors (amendment) The amendments to IAS 1 and IAS 8 clarify the definition of material and seek to align the definition used in the Conceptual Framework with that in the standards themselves as well as ensuring the definition of material is consistent across all IFRS. The Company adopted these amendments effective January 1, 2020. The adoption of these amendments did not have a significant impact on the Company’s condensed interim consolidated financial statements. (b) Conceptual framework for financial reporting Together with the revised Conceptual Framework published in March 2018, the IASB also issued Amendments to References to the Conceptual Framework in IFRS Standards. The Company adopted the Revised Conceptual Framework effective January 1, 2020. The adoption of these amendments did not have a significant impact on the Company’s condensed interim consolidated financial statements. IFRS Pronouncements issued but not yet effective (c) IAS 1 – Presentation of financial statements The amendment to IAS 1 clarifies how to classify debt and other liabilities as either current or non-current. The amendment will be effective for annual periods beginning on or after January 1, 2022. The Company is currently evaluating the new guidance and impacts on its consolidated financial statements. (d) Annual improvements to IFRS standards 2018-2020 The annual improvements process addresses issues in the 2018-2020 reporting cycles including changes to IFRS 9, Financial Instruments, IFRS 1, First Time adoption of IFRS, IFRS 16, Leases, and IAS 41, Biological Assets. i) The amendment to IFRS 9 addresses which fees should be included in the 10% test for derecognition of financial liabilities. ii) The amendment to IFRS 1 allows a subsidiary adopting IFRS at a later date than its parent to also measure cumulative translation differences using the amounts reported by the parent based on the parent’s date of transition to IFRS. iii) The amendment to IFRS 16’s illustrative example 13 removes the illustration of payments from the lessor related to leasehold improvements. These amendments will be effective for annual periods beginning on or after January 1, 2022. The Company is currently evaluating the new guidance and impacts on its consolidated financial statements. (e) IAS 37 - Onerous contracts - Cost of fulfilling a contract The amendment to IAS 37 clarifies the meaning of costs to fulfil a contract and that before a separate provision for an onerous contract is established, an entity recognizes any impairment loss that has occurred on assets used in fulfilling the contract, rather than on assets dedicated to the contract. This amendment will be effective for annual periods beginning on or after January 1, 2022. The Company is currently evaluating the new guidance and impacts on its consolidated financial statements. (f) IAS 16 - Proceeds before intended use The amendment to IAS 16 prohibits an entity from deducting from the cost of an item of Property, plant and equipment any proceeds received from selling items produced while the entity is preparing the assets for its intended use (for example, the proceeds from selling samples produced when testing a machine to see if it is functioning properly). It also clarifies that an entity is testing whether the asset is functioning properly when it assesses the technical and physical performance of the asset. The amendment also requires certain related disclosures. This amendment will be effective for annual periods beginning on or after January 1, 2022. The Company is currently evaluating the new guidance and impacts on its consolidated financial statements.

Licensing Arrangement and Suppl

Licensing Arrangement and Supply Chain Agreement	9 Months Ended
	Sep. 30, 2020
Subclassifications of assets, liabilities and equities [abstract]
Licensing Arrangement and Supply Chain Agreement	4. Licensing arrangement and supply chain agreement On January 16, 2018, the Company entered into the License Agreement which provides (i) for the “right to use” license relating to the Adult Indication, (ii) for the right to acquire a license for the Pediatric Indication if and when the FDA approves a pediatric indication, (iii) that the licensee is to fund 70% of the costs of a pediatric clinical trial submitted for approval to the EMA under the agreed Pediatric Investigation Plan (“PIP”) studies to be run by the Company with customary oversight from a joint steering committee (the “JSC”) and (iv) an interim supply arrangement (“Supply Arrangement”). Strongbridge Ireland Limited (“Strongbridge”), effective December 19, 2018, sold the U.S. and Canadian rights to Macrilen™ (macimorelin) to Novo for a payment plus tiered royalties on net sales. The service agreement under which Novo agreed to fund Strongbridge’s Macrilen™ (macimorelin) field organization as a contract field force to promote the product in the U.S. was terminated as of December 1, 2019. Following Novo’s acquisition of the U.S. and Canadian rights to Macrilen™ (macimorelin), the JSC has met regularly to discuss Novo’s commercialization plan for the U.S. and Canada, their supply chain needs and the enrollment of patients and protocols of the two PIP studies. The Company expects that quarterly meetings will continue as forecasts for sales, inventory build and needs for the PIP study progresses. Royalty income earned under the License Agreement for the nine-month period ended September 30, 2020 was $47 (2019 - $29) and, during the nine-month period ended September 30, 2020, the Company invoiced Novo $324 for its share of PIP study costs (2019 - $809) that are recorded within research and development costs on the condensed interim consolidated statements of comprehensive loss. The Company agreed, in the Supply Arrangement to the License Agreement, to supply ingredients for the manufacture of Macrilen™ (macimorelin) during an interim period at a price that is set ‘at cost’ without any profit margin. In November 2019, Novo contracted AEZS Germany, to provide supply chain services including API batch production and delivery of certain Active Pharmaceutical Ingredients (“API”) and semi-finished goods, as well as the provision of ongoing support activities. During the nine-month period ended September 30, 2020, the Company invoiced Novo $153 for supply chain activities and recognized as revenue $150 (2019 – $968 invoiced and recognized as revenue $288) and invoiced and recognized as revenue $1,016 in product sales (2019 - $129).

Trade and Other Receivables

Trade and Other Receivables	9 Months Ended
	Sep. 30, 2020
Trade and other receivables [abstract]
Trade and Other Receivables	5. Trade and other receivables September 30, 2020 December 31, 2019 $ $ Trade accounts receivable (net of expected credit losses of $55 (December 31, 2019 - $55)) 61 210 Value added tax and income tax receivable 587 254 Other 193 194 841 658

Right of Use Assets

Right of Use Assets	9 Months Ended
	Sep. 30, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Right of Use Assets	6. Right of use assets Building Vehicles and equipment Total $ $ $ Cost At January 1, 2020 757 106 863 Modification of building lease (259 ) — (259 ) Disposals — (21 ) (21 ) Impact of foreign exchange rate changes 22 4 26 At September 30, 2020 520 89 609 Building Vehicles and equipment Total $ $ $ Accumulated Depreciation At January 1, 2020 242 39 281 Disposals — (20 ) (20 ) Depreciation 142 23 165 Impact of foreign exchange rate changes 11 1 12 At September 30, 2020 395 43 438 Building Vehicles and equipment Total $ $ $ Carrying amount At September 30, 2020 125 46 171 As at December 31, 2019 515 67 582 Upon the renegotiation of the building lease agreement completed effective April 30, 2020 (note 10), a modification was recorded to the building right of use asset in the amount of $259, representing the reduction in the square footage leased from the landlord.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2020
Reconciliation of changes in goodwill [abstract]
Goodwill	7. Goodwill The change in carrying value is as follows: Carrying amount $ At January 1, 2019 8,210 Impact of foreign exchange rate changes (160 ) At December 31, 2019 8,050 Impact of foreign exchange rate changes 356 At September 30, 2020 8,406

Payables and Accrued Liabilitie

Payables and Accrued Liabilities	9 Months Ended
	Sep. 30, 2020
Subclassifications of assets, liabilities and equities [abstract]
Payables and Accrued Liabilities	8. Payables and accrued liabilities September 30, 2020 December 31, 2019 $ $ Trade accounts payable 308 1,087 Salaries, employment taxes and benefits 113 64 Accrued audit fees 130 216 PIP study payables — 118 Accrued severance 57 427 Other accrued liabilities 328 236 936 2,148

Provision for Restructuring and

Provision for Restructuring and Other Costs	9 Months Ended
	Sep. 30, 2020
Subclassifications of assets, liabilities and equities [abstract]
Provision for Restructuring and Other Costs	9. Provision for restructuring and other costs On June 6, 2019, the Company announced that it was reducing the size of its German workforce to more closely reflect the Company’s ongoing commercial activities in Frankfurt. AEZS Germany and its Works Council approved a restructuring that affected 8 employees that was completed by January 31, 2020. The changes in the Company’s provision for restructuring and other costs can be summarized as follows: Cetrotide (R) German Restructuring: severance Total $ $ $ Balance – January 1, 2020 396 330 726 Utilization of provision (36 ) (323 ) (359 ) Change in provision 11 — 11 Impact of foreign exchange rate changes 17 (7 ) 10 Balance – September 30, 2020 388 — 388 Less current portion 117 — 117 Non-current portion 271 — 271

Lease Liabilities

Lease Liabilities	9 Months Ended
	Sep. 30, 2020
Lease liabilities [abstract]
Lease Liabilities	10. Lease liabilities Nine months ended Year ended September 30, 2020 December 31, 2019 $ $ Balance – Beginning of period 903 1,522 Interest paid as charged to comprehensive income (loss) as other finance costs (17 ) (66 ) Payment against lease liabilities (248 ) (614 ) Modification of lease liability (463 ) — Impact of foreign exchange rate changes 26 61 Balance – End of period 201 903 Current lease liabilities 125 648 Non-current lease liabilities 76 255 Effective March 31, 2020, the Company and its landlord mutually agreed to modify its existing building lease agreement for its German subsidiary, extended the lease term for its portion of the reduced space from April 30, 2021 to March 31, 2022 and, retained one sub-lessee until April 30, 2021. On May 5, 2020, the sub-lessee terminated its lease with the Company effective April 30, 2020. Concurrent with this termination, the Company was able to renegotiate a further reduction in leased square footage with the landlord, which resulted in a lease modification and a resulting gain of $34 which was recorded in the condensed interim consolidated statements of comprehensive loss.

Warrant Liability

Warrant Liability	9 Months Ended
	Sep. 30, 2020
Warrant Liability
Warrant Liability	11. Warrant liability The change in the Company’s warrant liability can be summarized as follows: Nine months ended Year ended September 30, 2020 December 31, 2019 $ $ Balance – Beginning of period 2,255 3,634 Issuance of warrants (a) 6,269 3,457 Warrants exercised during the period — (318 ) Net gain on change in fair value of warrant liability (1,147 ) (4,518 ) Warrant liability reclassified to equity (b) (7,377 ) — Balance – End of period — 2,255 Current portion of warrant liability — 6 Long-term portion of warrant liability — 2,249 The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of all warrants outstanding as at September 30, 2020. Number of equivalent shares Market value per share price Weighted average exercise price Risk-free annual interest rate Expected volatility Expected life (years) Expected dividend yield ($) ($) (i) (ii) (iii) (iv) December 2015 Warrants 2,331,000 0.351 7.10 0.11996 % 65.47 % 0.21 0.00 % (i) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (ii) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (iii) Based upon time to expiry from the reporting period date. (iv) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future. A summary of the activity related to the Company’s share purchase warrants that are classified as a liability is provided below. Nine months ended Year ended September 30, 2020 December 31, 2019 Number Weighted average exercise price Number Weighted average exercise price $ $ Balance – Beginning of period 6,629,144 4.00 3,391,844 6.23 Exercised — — (87,700 ) 1.07 Issued (a) 13,043,033 0.65 3,325,000 1.65 Reclassified to equity (b) (16,368,033 ) 0.86 — — Expired (c) (973,144 ) 4.60 — — Balance – End of period 2,331,000 7.10 6,629,144 4.00 (a) Warrants issued 2020 On February 21, 2020, the Company closed a registered direct offering for 3,478,261 common shares, at a purchase price of $1.29 per share, priced at-the-market (note 13). Additionally, the Company issued to the investors unregistered warrants to purchase up to an aggregate of 2,608,696 common shares in a concurrent private placement. The warrants have an exercise price of $1.20 per common share, are exercisable immediately and will expire five and one-half years following the date of issuance. The Company also issued 243,478 warrants to the placement agent with an exercise price of $1.62 per common share, which are exercisable immediately and will expire five years following the date of issuance. On August 5, 2020, the Company closed a securities purchase agreement with several institutional investors in the United States providing for the sale and issuance of 12,427,876 common shares at a purchase price of $0.56325 per common share in a registered direct offering priced at-the-market under Nasdaq rules. The offering resulted in gross proceeds of approximately $7,000. Concurrently, the Company issued to the purchasers unregistered warrants to purchase up to an aggregate of 9,320,907 common shares. The warrants are exercisable for a period of five and one-half years, exercisable immediately following the issuance date and have an exercise price of $0.47 per common share. In addition, the Company issued unregistered warrants to the placement agent to purchase up to an aggregate of 869,952 common shares, with an exercise price of $0.7040625 per share and an expiration date of August 3, 2025. 2019 On September 20, 2019, the Company entered into a securities purchase agreement for $4,988 (before total transaction costs of $786) of its common shares in a registered direct offering and warrants to purchase common shares in a concurrent private placement (together, the “Offering”). The combined purchase price for one common share and one warrant was $1.50 (note 13). Under the terms of the securities purchase agreement, the Company sold 3,325,000 common shares. In a concurrent private placement, the Company issued warrants to purchase up to an aggregate of 3,325,000 common shares. The warrants are exercisable commencing six months from the date of issuance, have an exercise price of $1.65 per share and expire 5 years following the date of issuance. All issued warrants contain a provision where if, at any time while the warrants are outstanding, the Company completes a Fundamental Transaction (as defined in the warrant agreements) but is generally understood to be a change of control of the Company, the warrant holders will have the right to receive payment for the unexercised warrant (as defined in the warrant agreements). (b) Warrant liability reclassified to equity The Company had issued 3,325,000 unregistered investor warrants in the September 2019 closed direct offering as well as 2,608,696 unregistered investor warrants and 243,478 unregistered placement agent warrants in the February 2020 closed direct offering transaction. The terms of the warrant agreement stated that if the warrants remained unregistered, the warrant holder could elect to exercise the warrants by way of a cashless exercise. This violated the fixed-for-fixed criterion due to the cashless exercise option, and accordingly these warrants had been accounted for as a liability. Effective June 16, 2020, the Company registered the common shares underlying these warrants by way of a registration statement which eliminated the cashless exercise option on the warrants, on a one-for-one basis. Accordingly, as of June 16, 2020, the warrant liability was remeasured at fair value using the Black-Scholes option pricing model, with the amount of the remeasurement loss recognized in the condensed interim consolidated statements of comprehensive loss. The carrying value of the warrants was then reclassified from warrant liability to other capital within equity (note 13). The Company also issued 9,320,907 unregistered investor warrants and 869,952 unregistered placement agent warrants in the August 2020 registered direct offering transaction. The terms of the warrant agreement stated that if the warrants remained unregistered, the warrant holder could elect to exercise the warrants by way of a cashless exercise. This violated the fixed-for-fixed criterion due to the cashless exercise option, and accordingly these warrants were accounted for as a liability on issuance and measured at fair value using the Black-Scholes option pricing model.. Effective September 14, 2020, the Company registered the common shares underlying these warrants by way of a registration statement which eliminated the cashless exercise option on the warrants, on a one-for-one basis. Accordingly, as of September 14, 2020, the warrant liability was remeasured at fair value using the Black-Scholes option pricing model, with the amount of the remeasurement loss recognized in the condensed interim consolidated statements of comprehensive loss. The carrying value of the warrants was then reclassified from warrant liability to other capital within equity (note 13). The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of such warrants as at the noted dates of reclassification: Number of equivalent shares Market value per share price Weighted average exercise price Risk- Expected volatility Expected life (years) Expected dividend yield ($) ($) (i) (ii) (iii) (iv) As at June 16, 2020: September 2019 Warrants 3,325,000 0.96 1.65 0.30 % 104.5 % 4.3 0.00 % February 2020 Investor Warrants 2,608,696 0.96 1.20 0.36 % 119.3 % 5.2 0.00 % February 2020 Placement Agent Warrants 243,478 0.96 1.62 0.32 % 113.3 % 4.7 0.00 % As at September 14, 2020: August 2020 Investor Warrants 9,320,907 0.38 0.47 0.31 % 120.5 % 5.4 0.00 % August 2020 Placement Agent Warrants 869,952 0.38 0.704063 0.26 % 114.6 % 4.9 0.00 % (i) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (ii) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (iii) Based upon time to expiry from the reporting period date. (iv) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future. (c) Warrants expired On March 10, 2020, the Company had 28,144 share purchase warrants expire, each with an exercise price of $1.07. On May 1, 2020, the Company had 945,000 share purchase warrants expire, each with an exercise price of $4.70.

Employee Future Benefits

Employee Future Benefits	9 Months Ended
	Sep. 30, 2020
Employee Future Benefits
Employee Future Benefits	12. Employee future benefits The Company sponsors a pension plan in Germany (The Aeterna Zentaris GmbH Pension Plan). The change in the Company’s accrued benefit obligations is summarized as follows: September 30, 2020 Year ended December 31, 2019 Pension benefit plans Other benefit plans Total Total $ $ $ $ Balances – Beginning of the period 13,705 83 13,788 13,205 Current service cost 36 2 38 49 Interest cost 118 1 119 241 Actuarial loss arising from changes in financial assumptions 665 — 665 1,040 Benefits paid (335 ) (3 ) (338 ) (483 ) Impact of foreign exchange rate changes 575 4 579 (264 ) Balances – End of the period 14,764 87 14,851 13,788 Amounts recognized: In net loss (154 ) (3 ) (157 ) (262 ) In other comprehensive loss 1,240 4 1,244 (810 ) The calculation of the pension benefit obligation is sensitive to the discount rate assumption. Discount rates were 1.1% at December 31, 2019, 1.8% at March 31, 2020, 1.1% at June 30, 2020 and 0.8% at September 30, 2020.

Share and Other Capital

Share and Other Capital	9 Months Ended
	Sep. 30, 2020
Share And Other Capital
Share and Other Capital	13. Share and other capital The Company has an unlimited number of authorized common shares (being voting and participating shares) with no par value, as well as an unlimited number of preferred, first and second ranking shares, issuable in series, with rights and privileges specific to each class, with no par value. 2020 On February 21, 2020, the Company closed a registered direct offering for 3,478,261 common shares, at a purchase price of $1.29 per share, priced at-the-market. Additionally, 2,608,696 investor share purchase warrants were issued at an exercise price of $1.20 per common share and 243,478 broker share purchase warrants were issued at an exercise price of $1.62 per common share (note 11(a)). The net cash proceeds to the Company from the offering totaled $3,900. The gross proceeds of $4,500 was allocated as $2,325 to warrant liability based on the ascribed fair value (note 11) and the remaining gross proceeds of $2,174 were allocated to share capital. The transaction costs of $600 were allocated between share capital and warrants based on their relative fair values. The fair value of the share capital was recorded within equity net of the allocated transaction costs. The transaction costs of $310 allocated to the warrant liability were recorded as expense in the statement of comprehensive loss. During the second quarter of 2020, directors who were no longer on the Board redeemed their DSUs in full whereby 111,300 common shares were issued. On July 7, 2020, the Company closed a public offering of 26,666,666 units at a price of $0.45 per unit, for net cash proceeds to the Company of $10,596. Each unit contained one common share (or common share equivalent in lieu thereof) and one investor share purchase warrant to purchase one common share. In total, 26,666,666 common shares, 26,666,666 investor share purchase warrants at an exercise price of $0.45 per share expiring July 7, 2025 and 1,866,667 placement agent warrants with an exercise price of $0.5625 per share, expiring July 1, 2025 were issued. As these warrants were registered and can be settled for a fixed number of the Company’s underlying common shares, the warrants meet the requirements of the fixed-for-fixed rule and have been classified as equity. Because the warrants were classified as equity, the gross proceeds of $12,000 was allocated as $6,308 to share capital and $5,691 to share purchase warrants based on their relative fair values. The transaction costs of $1,420 were reduced from share capital and share purchase warrants and charged to share issuance costs and classified as equity. The values ascribed to the share capital and share purchase warrants were recorded within equity, net of the allocated transaction costs. On August 5, 2020, the Company closed a securities purchase agreement of 12,427,876 common shares at a purchase price of $0.56325 per common share. The offering resulted in gross proceeds of $7,000. Concurrently, the Company issued to the purchasers unregistered warrants to purchase up to an aggregate of 9,320,907 common shares. The warrants are exercisable for a period of five and one-half years, exercisable immediately following the issuance date and have an exercise price of $0.47 per common share. In addition, the Company issued unregistered warrants to the placement agent to purchase up to an aggregate of 869,952 common shares, with an exercise price of $0.7040625 per share and an expiration date of August 3, 2025. The gross proceeds of $7,000 was allocated as $3,944 to warrant liability based on the ascribed fair value (note 11) and the remaining gross proceeds of $3,056 were allocated to share capital. The transaction costs of $747were allocated between share capital and warrants based on their relative fair values. The fair value of the share capital was recorded within equity net of the allocated transaction costs of $327. The transaction costs of $421 allocated to the warrant liability were recorded as expense in the statement of comprehensive loss. 2019 On September 20, 2019, the Company entered into a securities purchase agreement with U.S. institutional investors to purchase $4,988 (before total transaction costs of $786) of its common shares in a registered direct offering and warrants to purchase common shares in a concurrent private placement (together, the “Offering”). The combined purchase price for one common share and one warrant was $1.50. Under the terms of the securities purchase agreement, the Company sold 3,325,000 common shares. In a concurrent private placement, the Company issued warrants to purchase up to an aggregate of 3,325,000 common shares (note 11(a)). The gross proceeds of $4,988 was allocated as $3,457 to warrants based on the ascribed fair value and the remaining gross proceeds of $1,531 were allocated to share capital. The transaction costs of $795 were allocated between share capital and warrants based on their relative fair values. The fair value of the share capital was recorded within equity net of the allocated transaction costs. The transaction costs of $550 allocated to the warrant liability were recorded as expense in the statement of comprehensive (loss) income. Shareholder rights plan Effective May 8, 2019, the shareholders re-approved the Company’s shareholder rights plan (the “Rights Plan”) that provides the Board and the Company’s shareholders with additional time to assess any unsolicited take-over bid for the Company and, where appropriate, to pursue other alternatives for maximizing shareholder value. Under the Rights Plan, one right has been issued for each currently issued common share, and one right will be issued with each additional common share that may be issued from time to time. Other capital The Company accounts for costs associated with share-based compensation from security grants under its long-term incentive plan (the “LTIP”) and stock option plans as other capital in its consolidated statements of changes in shareholders’ equity (deficiency) and as operating expenses in its condensed interim consolidated statements of comprehensive loss. The following tables summarize the activity under the LTIP and the Stock Option Plan: Nine months ended US$ Stock options Weighted average exercise price DSUs CAN$ Stock options Weighted average exercise price September 30, 2020 (Number) (US$) (Number) (Number) (CAN$) Balance – Beginning of period 741,116 3.61 212,000 441 912.00 Granted — — 120,000 — — Exercised — — (159,000 ) — — Canceled/Forfeited (330,350 ) 2.14 — — — Expired (84,366 ) 15.51 — (431 ) 912.00 Balance – End of period 326,400 2.03 173,000 10 912.00 Year ended US$ Stock options Weighted average exercise price DSUs CAN$ Stock options Weighted average exercise price December 31, 2019 (Number) (US$) (Number) (Number) (CAN$) Balance – Beginning of period 727,816 4.07 161,000 869 743.56 Granted 185,000 1.07 150,000 — — Exercised (64,850 ) 2.75 (99,000 ) — — Canceled/Forfeited (6,000 ) 13,39 — — — Expired (100,850 ) 2.24 — (428 ) 570.00 Balance – End of period 741,116 3.61 212,000 441 912.00 The following table summarizes the activity regarding warrants that were reclassified into equity: Nine months ended Year ended December 31, 2019 Weighted average exercise price Number (US$) $ $ Balance – Beginning of the period — — — Nil Warrant liability reclassified to equity (note 11(b)) 16,368,033 0.8556 7,377 Nil Warrants issued as equity (July 2020) 28,533,333 0.4574 5,691 Nil Balance – End of the period 44,901,366 0.6025 13,068 Nil The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of such warrants: Number of equivalent shares Market value per share price Weighted average exercise price Risk- Expected volatility Expected life (years) Expected dividend yield ($) ($) (i) (ii) (iii) (iv) July 2020 Investor Warrants 26,666,666 0.52 0.45 0.2879 % 123.1048 % 5 0.00 % July 2020 Placement Agent Warrants 1,866,667 0.52 0.5625 0.2879 % 123.1048 % 5 0.00 % (i) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (ii) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (iii) Based upon time to expiry from the reporting period date. (iv) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future.

Operating Expenses

Operating Expenses	9 Months Ended
	Sep. 30, 2020
Analysis of income and expense [abstract]
Operating Expenses	14. Operating expenses The nature of the Company’s operating expenses from operations include the following: Nine months ended September 30, 2020 2019 $ $ Key management personnel: Salaries and short-term employee benefits 834 835 Consultant fees 137 151 Share-based compensation costs 143 731 Post-employment benefits 41 — 1,155 1,717 Other employees: Salaries and short-term employee benefits 837 1,318 Share-based compensation costs (98 ) 14 Post-employment benefits 141 262 Termination benefits — 773 880 2,367 Cost of inventory used and services provided 907 101 Professional fees 1,380 2,287 Consulting fees 419 120 Insurance 645 663 Third-party research and development 175 480 Travel 51 130 Marketing services 32 2 Laboratory supplies 24 32 Other goods and services 72 112 Leasing costs, net of sublease receipts of $126 (2019 - $58) 104 238 Gain on modification of building lease (notes 6 and 10) (219 ) — Impairment of right of use asset (note 6) — 276 Impairment of prepaid asset — 169 Depreciation and amortization 13 78 Depreciation of right of use assets (note 6) 165 177 Operating foreign exchange (gain) losses (60 ) 44 5,743 8,993

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information	9 Months Ended
	Sep. 30, 2020
Statement of cash flows [abstract]
Supplemental Disclosure of Cash Flow Information	15. Supplemental disclosure of cash flow information Three months ended Nine months ended September 30, September 30, 2020 2019 2020 2019 $ $ $ $ Changes in operating assets and liabilities: Trade and other receivables (27 ) (85 ) (183 ) (281 ) Inventory 4 (42 ) 832 (538 ) Prepaid expenses and other current assets 754 (1 ) 853 (124 ) Payables and accrued liabilities (761 ) (525 ) (1,212 ) (278 ) Current portion of deferred revenues 23 — (372 ) — Employee future benefits (note 12) (123 ) (96 ) (338 ) (313 ) (130 ) (749 ) (420 ) (1,534 )

Capital Disclosures

Capital Disclosures	9 Months Ended
	Sep. 30, 2020
Unfunded Plan1 [Member]
Capital Disclosures	16. Capital disclosures The Company’s objective in managing capital, consisting of shareholders’ equity, with cash and cash equivalents and restricted cash being its primary components, is to ensure sufficient liquidity to fund operating expenses and working capital requirements. Over the past several years, the Company has raised capital via public equity and registered direct offerings and issuances under various at-the-market sales programs as its primary source of liquidity. The policy on dividends is to retain cash to keep funds available to finance the activities required to advance the Company’s product development portfolio and to pursue appropriate commercial opportunities as they may arise. The Company is not subject to any capital requirements imposed by any regulators or by any other external source.

Financial Instruments and Finan

Financial Instruments and Financial Risk Management	9 Months Ended
	Sep. 30, 2020
Warrant Liability
Financial Instruments and Financial Risk Management	17. Financial instruments and financial risk management Financial assets and liabilities as at September 30, 2020 and December 31, 2019 are presented below. September 30, 2020 Financial assets at amortized cost Financial Liabilities at FVTPL Financial liabilities at amortized cost Total $ $ $ $ Cash and cash equivalents 21,746 — — 21,746 Trade and other receivables 254 — — 254 Restricted cash equivalents 325 — — 325 Payables and accrued liabilities — — 936 936 Lease liabilities — — 201 201 22,325 — 1,137 21,188 December 31, 2019 Financial assets at amortized cost Financial liabilities at FVTPL Financial liabilities at amortized cost Total $ $ $ $ Cash and cash equivalents 7,838 — — 7,838 Trade and other receivables 404 — — 404 Restricted cash equivalents 364 — — 364 Payables and accrued liabilities — — 2,148 2,148 Lease liabilities — — 903 903 Warrant liability — 2,255 — 2,255 8,606 2,255 3,051 3,300 Fair value IFRS 13, establishes a hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The input levels discussed in IFRS 13 are: Level 1 – Unadjusted quoted prices in active markets for identical assets or liabilities. Level 2 – Inputs other than quoted prices included within Level 1 that are observable for an asset or liability, either directly (i.e. prices) or indirectly (i.e. derived from prices). Level 3 – Inputs for an asset or liability that are not based on observable market data (unobservable inputs). In notes 11and 13 - The Black-Scholes valuation methodology uses “Level 2” inputs in calculating fair value. The carrying values of the Company’s cash and cash equivalents, trade and other receivables, restricted cash equivalents, payables and accrued liabilities and provision for restructuring and other costs approximate their fair values due to their short-term maturities or to the prevailing interest rates of the related instruments, which are comparable to those of the market. Financial risk factors The following provides disclosures relating to the nature and extent of the Company’s exposure to risks arising from financial instruments, including credit risk, liquidity risk and market risk (share price risk) and how the Company manages those risks. (a) Credit risk Credit risk is the risk of an unexpected loss if a customer or counterparty to a financial instrument fails to meet its contractual obligations. As at September 30, 2020, trade accounts receivable for an amount of approximately $61 were with four counterparties of which $55 was past due and impaired and fully provided for (December 31, 2019 - $265 with four counterparties and $55 past due and impaired and fully provided for). The licensee is obligated to pay its quarterly royalties, 45 days after quarter-end. At September 30, 2020, the Company has provided for all outstanding and unpaid amounts relating to its operations before its licensing of Macrilen TM (b) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they become due. As indicated in note 16 - Capital disclosure, the Company manages this risk through the management of its capital structure. It also manages liquidity risk by continuously monitoring actual and projected cash flows. The Board reviews and approves the Company’s operating and capital budgets, as well as any material transactions occurring outside of the ordinary course of business. The Company has adopted an investment policy in respect of the safety and preservation of its capital to ensure the Company’s liquidity needs are met. The instruments are selected with regard to the expected timing of expenditures and prevailing interest rates. (c) Foreign exchange risk Entities using the Euro as their functional currency The Company is exposed to foreign exchange risk due to its investments in foreign operations whose functional currency is the Euro. As at September 30, 2020, if the US dollar had increased or decreased by 10% against the Euro, with all variables held constant, net income for the nine-month period ended September 30, 2020 would have been lower or higher by approximately $160 (2019 - $710).

Segment Information

Segment Information	9 Months Ended
	Sep. 30, 2020
Segment Information
Segment Information	18. Segment information The Company operates in a single operating segment, being the biopharmaceutical segment.

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2020
Earnings per share [abstract]
Net Loss Per Share	19. Net loss per share The following table sets forth pertinent data relating to the computation of basic and diluted net loss per share attributable to common shareholders. Three months ended Nine months ended September 30, September 30, 2020 2019 2020 2019 $ $ $ $ Net loss (1,136) (331) (3,807) (5,036) Basic weighted average number of shares outstanding 56,211,486 16,887,819 33,832,136 16,651,969 Net loss per share (basic) (0.02 ) (0.02 ) (0.11 ) (0.31 ) Diluted weighted average number of shares outstanding 56,211,486 16,887,819 33,832,136 16,651,969 Net loss per share (diluted) (0.02 ) (0.02 ) (0.11 ) (0.31 ) Items excluded from the calculation of diluted net loss per share because the exercise price was greater than the average market price of the common shares or due to their anti-dilutive effect Stock options 326,410 660,021 326,410 660,021 Deferred share units 173,000 235,000 173,000 235,000 Warrants (number of equivalent shares) 47,232,366 4,887,810 47,232,366 6,765,314 Net loss per share is calculated by dividing net (loss) income by the weighted average number of shares outstanding during the relevant period. Diluted weighted average number of shares reflects the dilutive effect of equity instruments, such as any “in the money” stock options and share purchase warrants. In periods with reported net losses, all stock options and share purchase warrants are deemed anti-dilutive such that basic net loss per share and diluted net loss per share are equal, and thus “in the money” stock options and share purchase warrants have not been included in the computation of net loss per share because to do so would be anti-dilutive.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2020
Commitments And Contingencies
Commitments and Contingencies	20. Commitments and Contingencies Service and manufacturing $ Less than 1 year 1,248 1 - 3 years 5 4 - 5 years 5 More than 5 years 1 Total 1,259 Contingencies In the normal course of operations, the Company may become involved in various claims and legal proceedings related to, for example, contract terminations and employee-related and other matters. Securities class action lawsuit On March 9, 2020, the Company settled the previously disclosed class-action lawsuit against it pending in the U.S. District Court for New Jersey. The settlement payment of $6,500 will be funded entirely by the Company’s insurers. The class-action lawsuit alleged that the Company and certain of its former officers and directors violated the Securities Exchange Act of 1934 in connection with certain public statements between August 30, 2011 and November 6, 2014, regarding the safety and efficacy of Macrilen™ (macimorelin) and the prospects for the approval of the Company’s New Drug Application (“NDA”) for the product by the FDA. This settlement remains subject to execution of final settlement documents and approval by the U.S. District Court for the District of New Jersey.

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	9 Months Ended
	Sep. 30, 2020
Trade and other receivables [abstract]
Schedule of Trade and Other Receivables	September 30, 2020 December 31, 2019 $ $ Trade accounts receivable (net of expected credit losses of $55 (December 31, 2019 - $55)) 61 210 Value added tax and income tax receivable 587 254 Other 193 194 841 658

Right of Use Assets (Tables)

Right of Use Assets (Tables)	9 Months Ended
	Sep. 30, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Schedule of Right of Use Assets	Building Vehicles and equipment Total $ $ $ Cost At January 1, 2020 757 106 863 Modification of building lease (259 ) — (259 ) Disposals — (21 ) (21 ) Impact of foreign exchange rate changes 22 4 26 At September 30, 2020 520 89 609 Building Vehicles and equipment Total $ $ $ Accumulated Depreciation At January 1, 2020 242 39 281 Disposals — (20 ) (20 ) Depreciation 142 23 165 Impact of foreign exchange rate changes 11 1 12 At September 30, 2020 395 43 438 Building Vehicles and equipment Total $ $ $ Carrying amount At September 30, 2020 125 46 171 As at December 31, 2019 515 67 582

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2020
Reconciliation of changes in goodwill [abstract]
Summary of Change in Carrying Value of Goodwill	The change in carrying value is as follows: Carrying amount $ At January 1, 2019 8,210 Impact of foreign exchange rate changes (160 ) At December 31, 2019 8,050 Impact of foreign exchange rate changes 356 At September 30, 2020 8,406

Payables and Accrued Liabilit_2

Payables and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Payables and Accrued Liabilities	September 30, 2020 December 31, 2019 $ $ Trade accounts payable 308 1,087 Salaries, employment taxes and benefits 113 64 Accrued audit fees 130 216 PIP study payables — 118 Accrued severance 57 427 Other accrued liabilities 328 236 936 2,148

Provision for Restructuring a_2

Provision for Restructuring and Other Costs (Tables)	9 Months Ended
	Sep. 30, 2020
Subclassifications of assets, liabilities and equities [abstract]
Schedule of Provision for Restructuring and Other Costs	The changes in the Company’s provision for restructuring and other costs can be summarized as follows: Cetrotide (R) German Restructuring: severance Total $ $ $ Balance – January 1, 2020 396 330 726 Utilization of provision (36 ) (323 ) (359 ) Change in provision 11 — 11 Impact of foreign exchange rate changes 17 (7 ) 10 Balance – September 30, 2020 388 — 388 Less current portion 117 — 117 Non-current portion 271 — 271

Lease Liabilities (Tables)

Lease Liabilities (Tables)	9 Months Ended
	Sep. 30, 2020
Lease liabilities [abstract]
Schedule of Operating Lease Liabilities	Nine months ended Year ended September 30, 2020 December 31, 2019 $ $ Balance – Beginning of period 903 1,522 Interest paid as charged to comprehensive income (loss) as other finance costs (17 ) (66 ) Payment against lease liabilities (248 ) (614 ) Modification of lease liability (463 ) — Impact of foreign exchange rate changes 26 61 Balance – End of period 201 903 Current lease liabilities 125 648 Non-current lease liabilities 76 255

Warrant Liability (Tables)

Warrant Liability (Tables)	9 Months Ended
	Sep. 30, 2020
Warrant Liability
Schedule of Changes in Warrant Liability	The change in the Company’s warrant liability can be summarized as follows: Nine months ended Year ended September 30, 2020 December 31, 2019 $ $ Balance – Beginning of period 2,255 3,634 Issuance of warrants (a) 6,269 3,457 Warrants exercised during the period — (318 ) Net gain on change in fair value of warrant liability (1,147 ) (4,518 ) Warrant liability reclassified to equity (b) (7,377 ) — Balance – End of period — 2,255 Current portion of warrant liability — 6 Long-term portion of warrant liability — 2,249
Summary of Share Purchase Warrants Outstanding and Exercisable	The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of all warrants outstanding as at September 30, 2020. Number of equivalent shares Market value per share price Weighted average exercise price Risk-free annual interest rate Expected volatility Expected life (years) Expected dividend yield ($) ($) (i) (ii) (iii) (iv) December 2015 Warrants 2,331,000 0.351 7.10 0.11996 % 65.47 % 0.21 0.00 % The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of such warrants as at the noted dates of reclassification: Number of equivalent shares Market value per share price Weighted average exercise price Risk- Expected volatility Expected life (years) Expected dividend yield ($) ($) (i) (ii) (iii) (iv) As at June 16, 2020: September 2019 Warrants 3,325,000 0.96 1.65 0.30 % 104.5 % 4.3 0.00 % February 2020 Investor Warrants 2,608,696 0.96 1.20 0.36 % 119.3 % 5.2 0.00 % February 2020 Placement Agent Warrants 243,478 0.96 1.62 0.32 % 113.3 % 4.7 0.00 % As at September 14, 2020: August 2020 Investor Warrants 9,320,907 0.38 0.47 0.31 % 120.5 % 5.4 0.00 % August 2020 Placement Agent Warrants 869,952 0.38 0.704063 0.26 % 114.6 % 4.9 0.00 % (i) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (ii) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (iii) Based upon time to expiry from the reporting period date. (iv) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future.
Summary of Share Purchase Warrant Activity	A summary of the activity related to the Company’s share purchase warrants that are classified as a liability is provided below. Nine months ended Year ended September 30, 2020 December 31, 2019 Number Weighted average exercise price Number Weighted average exercise price $ $ Balance – Beginning of period 6,629,144 4.00 3,391,844 6.23 Exercised — — (87,700 ) 1.07 Issued (a) 13,043,033 0.65 3,325,000 1.65 Reclassified to equity (b) (16,368,033 ) 0.86 — — Expired (c) (973,144 ) 4.60 — — Balance – End of period 2,331,000 7.10 6,629,144 4.00 (a) Warrants issued 2020 On February 21, 2020, the Company closed a registered direct offering for 3,478,261 common shares, at a purchase price of $1.29 per share, priced at-the-market (note 13). Additionally, the Company issued to the investors unregistered warrants to purchase up to an aggregate of 2,608,696 common shares in a concurrent private placement. The warrants have an exercise price of $1.20 per common share, are exercisable immediately and will expire five and one-half years following the date of issuance. The Company also issued 243,478 warrants to the placement agent with an exercise price of $1.62 per common share, which are exercisable immediately and will expire five years following the date of issuance. On August 5, 2020, the Company closed a securities purchase agreement with several institutional investors in the United States providing for the sale and issuance of 12,427,876 common shares at a purchase price of $0.56325 per common share in a registered direct offering priced at-the-market under Nasdaq rules. The offering resulted in gross proceeds of approximately $7,000. Concurrently, the Company issued to the purchasers unregistered warrants to purchase up to an aggregate of 9,320,907 common shares. The warrants are exercisable for a period of five and one-half years, exercisable immediately following the issuance date and have an exercise price of $0.47 per common share. In addition, the Company issued unregistered warrants to the placement agent to purchase up to an aggregate of 869,952 common shares, with an exercise price of $0.7040625 per share and an expiration date of August 3, 2025. 2019 On September 20, 2019, the Company entered into a securities purchase agreement for $4,988 (before total transaction costs of $786) of its common shares in a registered direct offering and warrants to purchase common shares in a concurrent private placement (together, the “Offering”). The combined purchase price for one common share and one warrant was $1.50 (note 13). Under the terms of the securities purchase agreement, the Company sold 3,325,000 common shares. In a concurrent private placement, the Company issued warrants to purchase up to an aggregate of 3,325,000 common shares. The warrants are exercisable commencing six months from the date of issuance, have an exercise price of $1.65 per share and expire 5 years following the date of issuance. All issued warrants contain a provision where if, at any time while the warrants are outstanding, the Company completes a Fundamental Transaction (as defined in the warrant agreements) but is generally understood to be a change of control of the Company, the warrant holders will have the right to receive payment for the unexercised warrant (as defined in the warrant agreements). (b) Warrant liability reclassified to equity The Company had issued 3,325,000 unregistered investor warrants in the September 2019 closed direct offering as well as 2,608,696 unregistered investor warrants and 243,478 unregistered placement agent warrants in the February 2020 closed direct offering transaction. The terms of the warrant agreement stated that if the warrants remained unregistered, the warrant holder could elect to exercise the warrants by way of a cashless exercise. This violated the fixed-for-fixed criterion due to the cashless exercise option, and accordingly these warrants had been accounted for as a liability. Effective June 16, 2020, the Company registered the common shares underlying these warrants by way of a registration statement which eliminated the cashless exercise option on the warrants, on a one-for-one basis. Accordingly, as of June 16, 2020, the warrant liability was remeasured at fair value using the Black-Scholes option pricing model, with the amount of the remeasurement loss recognized in the condensed interim consolidated statements of comprehensive loss. The carrying value of the warrants was then reclassified from warrant liability to other capital within equity (note 13). The Company also issued 9,320,907 unregistered investor warrants and 869,952 unregistered placement agent warrants in the August 2020 registered direct offering transaction. The terms of the warrant agreement stated that if the warrants remained unregistered, the warrant holder could elect to exercise the warrants by way of a cashless exercise. This violated the fixed-for-fixed criterion due to the cashless exercise option, and accordingly these warrants were accounted for as a liability on issuance and measured at fair value using the Black-Scholes option pricing model.. Effective September 14, 2020, the Company registered the common shares underlying these warrants by way of a registration statement which eliminated the cashless exercise option on the warrants, on a one-for-one basis. Accordingly, as of September 14, 2020, the warrant liability was remeasured at fair value using the Black-Scholes option pricing model, with the amount of the remeasurement loss recognized in the condensed interim consolidated statements of comprehensive loss. The carrying value of the warrants was then reclassified from warrant liability to other capital within equity (note 13). (c) Warrants expired On March 10, 2020, the Company had 28,144 share purchase warrants expire, each with an exercise price of $1.07. On May 1, 2020, the Company had 945,000 share purchase warrants expire, each with an exercise price of $4.70.

Employee Future Benefits (Table

Employee Future Benefits (Tables)	9 Months Ended
	Sep. 30, 2020
Employee Future Benefits
Disclosure of Net Defined Benefit Liability (Asset)	The Company sponsors a pension plan in Germany (The Aeterna Zentaris GmbH Pension Plan). The change in the Company’s accrued benefit obligations is summarized as follows: September 30, 2020 Year ended December 31, 2019 Pension benefit plans Other benefit plans Total Total $ $ $ $ Balances – Beginning of the period 13,705 83 13,788 13,205 Current service cost 36 2 38 49 Interest cost 118 1 119 241 Actuarial loss arising from changes in financial assumptions 665 — 665 1,040 Benefits paid (335 ) (3 ) (338 ) (483 ) Impact of foreign exchange rate changes 575 4 579 (264 ) Balances – End of the period 14,764 87 14,851 13,788 Amounts recognized: In net loss (154 ) (3 ) (157 ) (262 ) In other comprehensive loss 1,240 4 1,244 (810 )

Share and Other Capital (Tables

Share and Other Capital (Tables)	9 Months Ended
	Sep. 30, 2020
Share And Other Capital
Disclosure of Change in Stock Options Issued	The following tables summarize the activity under the LTIP and the Stock Option Plan: Nine months ended US$ Stock options Weighted average exercise price DSUs CAN$ Stock options Weighted average exercise price September 30, 2020 (Number) (US$) (Number) (Number) (CAN$) Balance – Beginning of period 741,116 3.61 212,000 441 912.00 Granted — — 120,000 — — Exercised — — (159,000 ) — — Canceled/Forfeited (330,350 ) 2.14 — — — Expired (84,366 ) 15.51 — (431 ) 912.00 Balance – End of period 326,400 2.03 173,000 10 912.00 Year ended US$ Stock options Weighted average exercise price DSUs CAN$ Stock options Weighted average exercise price December 31, 2019 (Number) (US$) (Number) (Number) (CAN$) Balance – Beginning of period 727,816 4.07 161,000 869 743.56 Granted 185,000 1.07 150,000 — — Exercised (64,850 ) 2.75 (99,000 ) — — Canceled/Forfeited (6,000 ) 13,39 — — — Expired (100,850 ) 2.24 — (428 ) 570.00 Balance – End of period 741,116 3.61 212,000 441 912.00
Schedule of Warrants Activity Reclassified into Equity	The following table summarizes the activity regarding warrants that were reclassified into equity: Nine months ended Year ended December 31, 2019 Weighted average exercise price Number (US$) $ $ Balance – Beginning of the period — — — Nil Warrant liability reclassified to equity (note 11(b)) 16,368,033 0.8556 7,377 Nil Warrants issued as equity (July 2020) 28,533,333 0.4574 5,691 Nil Balance – End of the period 44,901,366 0.6025 13,068 Nil
Schedule of Fair Value of Warrants Assumptions	The table presented below shows the inputs and assumptions applied to the Black-Scholes option pricing model in order to determine the fair value of such warrants: Number of equivalent shares Market value per share price Weighted average exercise price Risk- Expected volatility Expected life (years) Expected dividend yield ($) ($) (i) (ii) (iii) (iv) July 2020 Investor Warrants 26,666,666 0.52 0.45 0.2879 % 123.1048 % 5 0.00 % July 2020 Placement Agent Warrants 1,866,667 0.52 0.5625 0.2879 % 123.1048 % 5 0.00 % (i) Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants. (ii) Based on the historical volatility of the Company’s stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations. (iii) Based upon time to expiry from the reporting period date. (iv) The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future.

Operating Expenses (Tables)

Operating Expenses (Tables)	9 Months Ended
	Sep. 30, 2020
Analysis of income and expense [abstract]
Schedule of Operating Expenses	The nature of the Company’s operating expenses from operations include the following: Nine months ended September 30, 2020 2019 $ $ Key management personnel: Salaries and short-term employee benefits 834 835 Consultant fees 137 151 Share-based compensation costs 143 731 Post-employment benefits 41 — 1,155 1,717 Other employees: Salaries and short-term employee benefits 837 1,318 Share-based compensation costs (98 ) 14 Post-employment benefits 141 262 Termination benefits — 773 880 2,367 Cost of inventory used and services provided 907 101 Professional fees 1,380 2,287 Consulting fees 419 120 Insurance 645 663 Third-party research and development 175 480 Travel 51 130 Marketing services 32 2 Laboratory supplies 24 32 Other goods and services 72 112 Leasing costs, net of sublease receipts of $126 (2019 - $58) 104 238 Gain on modification of building lease (notes 6 and 10) (219 ) — Impairment of right of use asset (note 6) — 276 Impairment of prepaid asset — 169 Depreciation and amortization 13 78 Depreciation of right of use assets (note 6) 165 177 Operating foreign exchange (gain) losses (60 ) 44 5,743 8,993

Supplemental Disclosure of Ca_2

Supplemental Disclosure of Cash Flow Information (Tables)	9 Months Ended
	Sep. 30, 2020
Statement of cash flows [abstract]
Disclosure of Changes in Operating Assets and Liabilities	Three months ended Nine months ended September 30, September 30, 2020 2019 2020 2019 $ $ $ $ Changes in operating assets and liabilities: Trade and other receivables (27 ) (85 ) (183 ) (281 ) Inventory 4 (42 ) 832 (538 ) Prepaid expenses and other current assets 754 (1 ) 853 (124 ) Payables and accrued liabilities (761 ) (525 ) (1,212 ) (278 ) Current portion of deferred revenues 23 — (372 ) — Employee future benefits (note 12) (123 ) (96 ) (338 ) (313 ) (130 ) (749 ) (420 ) (1,534 )

Financial Instruments and Fin_2

Financial Instruments and Financial Risk Management (Tables)	9 Months Ended
	Sep. 30, 2020
Warrant Liability
Disclosure of Fair Value Measurement of Assets	Financial assets and liabilities as at September 30, 2020 and December 31, 2019 are presented below. September 30, 2020 Financial assets at amortized cost Financial Liabilities at FVTPL Financial liabilities at amortized cost Total $ $ $ $ Cash and cash equivalents 21,746 — — 21,746 Trade and other receivables 254 — — 254 Restricted cash equivalents 325 — — 325 Payables and accrued liabilities — — 936 936 Lease liabilities — — 201 201 22,325 — 1,137 21,188 December 31, 2019 Financial assets at amortized cost Financial liabilities at FVTPL Financial liabilities at amortized cost Total $ $ $ $ Cash and cash equivalents 7,838 — — 7,838 Trade and other receivables 404 — — 404 Restricted cash equivalents 364 — — 364 Payables and accrued liabilities — — 2,148 2,148 Lease liabilities — — 903 903 Warrant liability — 2,255 — 2,255 8,606 2,255 3,051 3,300

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2020
Earnings per share [abstract]
Summary of Pertinent Data Relating to Computation of Basic and Diluted Net Loss Per Share	The following table sets forth pertinent data relating to the computation of basic and diluted net loss per share attributable to common shareholders. Three months ended Nine months ended September 30, September 30, 2020 2019 2020 2019 $ $ $ $ Net loss (1,136) (331) (3,807) (5,036) Basic weighted average number of shares outstanding 56,211,486 16,887,819 33,832,136 16,651,969 Net loss per share (basic) (0.02 ) (0.02 ) (0.11 ) (0.31 ) Diluted weighted average number of shares outstanding 56,211,486 16,887,819 33,832,136 16,651,969 Net loss per share (diluted) (0.02 ) (0.02 ) (0.11 ) (0.31 ) Items excluded from the calculation of diluted net loss per share because the exercise price was greater than the average market price of the common shares or due to their anti-dilutive effect Stock options 326,410 660,021 326,410 660,021 Deferred share units 173,000 235,000 173,000 235,000 Warrants (number of equivalent shares) 47,232,366 4,887,810 47,232,366 6,765,314

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 30, 2020
Commitments And Contingencies
Schedule of Expected Future Minimum Lease Payments	Service and manufacturing $ Less than 1 year 1,248 1 - 3 years 5 4 - 5 years 5 More than 5 years 1 Total 1,259

Summary of Business and Liqui_2

Summary of Business and Liquidity and Basis of Preparation (Details Narrative) - Novo Nordisk A/S [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Statement Line Items [Line Items]
Percentage of cost sharing	70.00%
Finance costs	$ 24,933

Licensing Arrangement and Sup_2

Licensing Arrangement and Supply Chain Agreement (Details Narrative) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement Line Items [Line Items]
Royalty income	$ 23	$ 8	$ 47	$ 29
Supply chain	87	256	168	301
Product sales			1,016	129
PIP Study [Member]
Statement Line Items [Line Items]
Licensee costs			$ 324	809
Novo Nordisk A/S [Member]
Statement Line Items [Line Items]
Percentage of cost sharing			70.00%
Supply chain			$ 153	$ 968

Trade and Other Receivables - S

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Trade and other receivables [abstract]
Trade accounts receivable (net of expected credit losses of $55 (December 31, 2019 - $55))	$ 61	$ 210
Value added tax and income tax receivable	587	254
Other	193	194
Trade and other receivables	$ 841	$ 658

Trade and Other Receivables -_2

Trade and Other Receivables - Schedule of Trade and Other Receivables (Details) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Trade and other receivables [abstract]
Trade accounts receivable, expected credit losses	$ 55	$ 55

Right of Use Assets (Details Na

Right of Use Assets (Details Narrative) $ in Thousands	9 Months Ended
	Sep. 30, 2020USD ($)
Building Lease Agreement [Member]
Statement Line Items [Line Items]
Modification of building lease	$ 259

Right of Use Assets - Schedule

Right of Use Assets - Schedule of Right of Use Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	$ 582
Right of use assets, at cost, ending	171
IFRS 16 Leases [Member]
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	863
Modification of building lease	(259)
Disposals	(21)
Impact of foreign exchange rate changes	26
Right of use assets, at cost, ending	609
Accumulated amortization, Beginning	281
Disposals	(20)
Depreciation	165
Impact of foreign exchange rate changes	12
Accumulated amortization, ending	438
Right of use assets, carrying amount	171	$ 582
IFRS 16 Leases [Member] | Buildings [Member]
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	757
Modification of building lease	(259)
Disposals
Impact of foreign exchange rate changes	22
Right of use assets, at cost, ending	520
Accumulated amortization, Beginning	242
Disposals
Depreciation	142
Impact of foreign exchange rate changes	11
Accumulated amortization, ending	395
Right of use assets, carrying amount	125	515
IFRS 16 Leases [Member] | Vehicles and Equipment [Member]
Statement Line Items [Line Items]
Right of use assets, at cost, beginning	106
Modification of building lease
Disposals	(21)
Impact of foreign exchange rate changes	4
Right of use assets, at cost, ending	89
Accumulated amortization, Beginning	39
Disposals	(20)
Depreciation	23
Impact of foreign exchange rate changes	1
Accumulated amortization, ending	43
Right of use assets, carrying amount	$ 46	$ 67

Goodwill - Summary of Change in

Goodwill - Summary of Change in Carrying Value of Goodwill (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Reconciliation of changes in goodwill [abstract]
Goodwill Carrying amount, Beginning	$ 8,050	$ 8,210
Impact of foreign exchange rate changes	356	(160)
Goodwill Carrying amount, Ending	$ 8,406	$ 8,050

Payables and Accrued Liabilit_3

Payables and Accrued Liabilities - Schedule of Payables and Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Trade accounts payable	$ 308	$ 1,087
Salaries, employment taxes and benefits	113	64
Accrued audit fees	130	216
PIP study payables		118
Accrued severance	57	427
Other accrued liabilities	328	236
Payables and accrued liabilities	$ 936	$ 2,148

Provision for Restructuring a_3

Provision for Restructuring and Other Costs (Details Narrative)	Jun. 06, 2019Employee
German Restructuring [Member]
Statement Line Items [Line Items]
Number of employees	8

Provision for Restructuring a_4

Provision for Restructuring and Other Costs - Schedule of Provision for Restructuring and Other Costs (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Beginning balance	$ 726
Utilization of provision	(359)
Change in provision	11
Impact of foreign exchange rate changes	10
Ending balance	388
Less current portion	117	$ 418
Non-current portion	271
Cetrotide(R) Onerous Contracts [Member]
Statement Line Items [Line Items]
Beginning balance	396
Utilization of provision	(36)
Change in provision	11
Impact of foreign exchange rate changes	17
Ending balance	388
Less current portion	117
Non-current portion	271
German Restructuring: Severance [Member]
Statement Line Items [Line Items]
Beginning balance	330
Utilization of provision	(323)
Change in provision
Impact of foreign exchange rate changes	(7)
Ending balance
Less current portion
Non-current portion

Lease Liabilities (Details Narr

Lease Liabilities (Details Narrative) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Lease liabilities [abstract]
Gain on modification of building lease	$ 34			$ 219

Lease Liabilities - Schedule of

Lease Liabilities - Schedule of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Dec. 31, 2019
Lease liabilities [abstract]
Balance - beginning of period			$ 903	$ 1,522	$ 1,522
Interest paid as charged to comprehensive income (loss) as other finance costs			(17)		(66)
Payment against lease liabilities	$ (49)	$ (152)	(248)	$ (462)	(614)
Modification of lease liability			(463)
Impact of foreign exchange rate changes			26		61
Balance - end of period	201		201		903
Current lease liabilities	125		125		648
Non-current lease liabilities	$ 76		$ 76		$ 255

Warrant Liability (Details Narr

Warrant Liability (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Aug. 05, 2020	Jul. 07, 2020	May 02, 2020	Mar. 10, 2020	Feb. 21, 2020	Sep. 20, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019	Aug. 31, 2020	Feb. 29, 2020
Statement Line Items [Line Items]
Number of shares issued as direct offering					3,478,261	4,988
Purchase price of shares					$ 1.29	$ 1.50
Warrants issued			945,000	28,144	2,608,696
Warrants exercise price			$ 4.70	$ 1.07	$ 1.20	$ 1.65
Issuance of common shares and warrants		$ 12,000					$ 19,000	$ 4,988	$ 23,500	$ 4,988
Transaction costs		$ 1,420				$ 786	$ 2,158	$ 786	$ 2,767	$ 786
Number of stock sold during period						3,325,000
Warrant expiration term						5 years
Unregistered Investor Warrants [Member]
Statement Line Items [Line Items]
Number of shares issued as direct offering								3,325,000		3,325,000	9,320,907	2,608,696
Unregistered Placement Agent Warrants [Member]
Statement Line Items [Line Items]
Number of shares issued as direct offering											869,952	243,478
Securities Purchase Agreement [Member]
Statement Line Items [Line Items]
Number of shares issued as direct offering						3,325,000
Issuance of common shares and warrants						$ 4,988
Transaction costs						$ 786
Non-adjusting events after reporting period [Member]
Statement Line Items [Line Items]
Number of shares issued as direct offering		26,666,666
Share price		$ 0.45
Non-adjusting events after reporting period [Member] | Securities Purchase Agreement [Member]
Statement Line Items [Line Items]
Number of shares issued as direct offering	12,427,876
Share price	$ 0.56325
Issuance of common shares and warrants	$ 7,000
Transaction costs	$ 747
Non-adjusting events after reporting period [Member] | Securities Purchase Agreement [Member] | Unregistered Warrants [Member]
Statement Line Items [Line Items]
Warrants issued	9,320,907
Warrants exercise price	$ 0.47
Warrant exercisable term description	Five and one-half years
Placement Agent [Member]
Statement Line Items [Line Items]
Warrants issued					243,478
Warrants exercise price					$ 1.62
Placement Agent [Member] | Non-adjusting events after reporting period [Member] | Securities Purchase Agreement [Member] | Unregistered Warrants [Member]
Statement Line Items [Line Items]
Warrants issued	869,952
Warrants exercise price	$ 0.7040625
Warrants expiry date	Aug. 3, 2025
Transaction costs	$ 327

Warrant Liability - Schedule of

Warrant Liability - Schedule of Changes in Warrant Liability (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Current portion of warrant liability		$ 6
Long-term portion of warrant liability		2,249
Warrant Liability [Member]
Statement Line Items [Line Items]
Balance - beginning of period	2,255	3,634
Issuance of warrants	6,269	3,457
Warrants exercised during the period		(318)
Net gain on change in fair value of warrant liability	(1,147)	(4,518)
Warrant liability reclassified to equity	(7,377)
Balance - end of period		2,255
Current portion of warrant liability		6
Long-term portion of warrant liability		$ 2,249

Warrant Liability - Summary of

Warrant Liability - Summary of Share Purchase Warrants Outstanding and Exercisable (Details) - $ / shares		Sep. 15, 2020	Jun. 16, 2020	Sep. 30, 2020
December 2015 Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares				2,331,000
Market value per share price				$ 0.351
Weighted average exercise price				$ 7.10
Risk-free annual interest rate	[1]			0.1199%
Expected volatility	[2]			65.47%
Expected life (years)	[3]			2 months 16 days
Expected dividend yield	[4]			0.00%
September 2019 Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares			3,325,000
Market value per share price			$ 0.96
Weighted average exercise price			$ 1.65
Risk-free annual interest rate	[1]		0.30%
Expected volatility	[2]		104.50%
Expected life (years)	[3]		4 years 3 months 19 days
Expected dividend yield	[4]		0.00%
February 2020 Investor Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares			2,608,696
Market value per share price			$ 0.96
Weighted average exercise price			$ 1.20
Risk-free annual interest rate	[1]		0.36%
Expected volatility	[2]		119.30%
Expected life (years)	[3]		5 years 2 months 12 days
Expected dividend yield	[4]		0.00%
February 2020 Placement Agent Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares			243,478
Market value per share price			$ 0.96
Weighted average exercise price			$ 1.62
February 2020 Broker Warrants [Member]
Statement Line Items [Line Items]
Risk-free annual interest rate	[1]		0.32%
Expected volatility	[2]		113.30%
Expected life (years)	[3]		4 years 8 months 12 days
Expected dividend yield	[4]		0.00%
August 2020 Investor Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares		9,320,907
Market value per share price		$ 0.38
Weighted average exercise price		$ 0.47
Risk-free annual interest rate	[1]	0.31%
Expected volatility	[2]	120.50%
Expected life (years)	[3]	5 years 4 months 24 days
Expected dividend yield	[4]	0.00%
August 2020 Placement Agent Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares		869,952
Market value per share price		$ 0.38
Weighted average exercise price		$ 0.704063
Risk-free annual interest rate	[1]	0.26%
Expected volatility	[2]	114.60%
Expected life (years)	[3]	4 years 10 months 25 days
Expected dividend yield	[4]	0.00%
[1]	Based on United States Treasury Government Bond interest rates with a term that is consistent with the expected life of the warrants.
[2]	Based on the historical volatility of the Company's stock price over the most recent period consistent with the expected life of the warrants, as well as on future expectations.
[3]	Based upon time to expiry from the reporting period date.
[4]	The Company has not paid dividends and it does not intend to pay dividends in the foreseeable future.

Warrant Liability - Summary o_2

Warrant Liability - Summary of Share Purchase Warrant Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	May 02, 2020	Mar. 10, 2020	Feb. 21, 2020	Sep. 30, 2020	Dec. 31, 2019
Statement Line Items [Line Items]
Warrants Outstanding, Beginning of period
Warrants Issued	945,000	28,144	2,608,696
Warrants Reclassified to equity				$ 7,377
Warrants Outstanding, End of period				44,901,366
Weighted Average Exercise Price, Beginning of period
Weighted Average Exercise Price, Reclassified to equity				0.8556
Weighted Average Exercise Price, End of period				$ 0.6025
Warrant Liability [Member]
Statement Line Items [Line Items]
Warrants Outstanding, Beginning of period				6,629,144	3,391,844
Warrants Exercised					(87,700)
Warrants Issued				13,043,033	3,325,000
Warrants Reclassified to equity				$ (16,368,033)
Warrants Expired				(973,144)
Warrants Outstanding, End of period				2,331,000	6,629,144
Weighted Average Exercise Price, Beginning of period				$ 4	$ 6.23
Weighted Average Exercise Price, Exercised					1.07
Weighted Average Exercise Price, Issued				0.65	1.65
Weighted Average Exercise Price, Reclassified to equity				0.86
Weighted Average Exercise Price, Expired				4.60
Weighted Average Exercise Price, End of period				$ 7.10	$ 4

Employee Future Benefits (Detai

Employee Future Benefits (Details Narrative)	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019
Pension Benefit Plans [Member]
Disclosure of defined benefit plans [line items]
Discount rate	0.80%	1.10%	1.80%	1.10%

Employee Future Benefits - Disc

Employee Future Benefits - Disclosure of Net Defined Benefit Liability (Asset) (Details) - Unfunded Plan One [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Disclosure of net defined benefit liability (asset) [line items]
Balances - Beginning of the period	$ 13,788	$ 13,205
Current service cost	38	49
Interest cost	119	241
Actuarial loss arising from changes in financial assumptions	665	1,040
Benefits paid	(338)	(483)
Impact of foreign exchange rate changes	579	(264)
Balances - End of the period	14,851	13,788
Amounts recognized: In net loss	(157)	(262)
Amounts recognized: In other comprehensive loss	1,244	(810)
Pension Benefit Plans [Member]
Disclosure of net defined benefit liability (asset) [line items]
Balances - Beginning of the period	13,705
Current service cost	36
Interest cost	118
Actuarial loss arising from changes in financial assumptions	665
Benefits paid	(335)
Impact of foreign exchange rate changes	575
Balances - End of the period	14,764	13,705
Amounts recognized: In net loss	(154)
Amounts recognized: In other comprehensive loss	1,240
Other Benefit Plans [Member]
Disclosure of net defined benefit liability (asset) [line items]
Balances - Beginning of the period	83
Current service cost	2
Interest cost	1
Actuarial loss arising from changes in financial assumptions
Benefits paid	(3)
Impact of foreign exchange rate changes	4
Balances - End of the period	87	$ 83
Amounts recognized: In net loss	(3)
Amounts recognized: In other comprehensive loss	$ 4

Share and Other Capital (Detail

Share and Other Capital (Details Narrative) - USD ($) $ / shares in Units, $ in Thousands	Aug. 05, 2020	Jul. 07, 2020	May 02, 2020	Mar. 10, 2020	Feb. 21, 2020	Sep. 20, 2019	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement Line Items [Line Items]
Number of common shares issued					3,478,261	4,988
Transaction costs		$ 1,420				$ 786	$ 2,158	$ 786	$ 2,767	$ 786
Warrant liability		5,691
Share capital		6,308
Gross proceeds from Issuance of common shares and warrants		$ 12,000					$ 19,000	$ 4,988	$ 23,500	$ 4,988
Warrants Issued			945,000	28,144	2,608,696
Warrants exercise price			$ 4.70	$ 1.07	$ 1.20	$ 1.65
Placement Agent [Member]
Statement Line Items [Line Items]
Warrants Issued					243,478
Warrants exercise price					$ 1.62
Non-adjusting events after reporting period [Member]
Statement Line Items [Line Items]
Number of common shares issued		26,666,666
Share price		$ 0.45
Proceeds from issuing common shares		$ 10,596
Deferred Stock Units DSU's [Member]
Statement Line Items [Line Items]
Number of common shares issued							111,300		111,300
Warrants [Member]
Statement Line Items [Line Items]
Number of common shares issued					243,478
Exercise price					$ 1.62
Proceeds from issuing common shares					$ 2,325
Transaction costs					600
Share Capital [Member]
Statement Line Items [Line Items]
Proceeds from issuing common shares					2,174
Transaction costs					$ 600
Common Stock [Member]
Statement Line Items [Line Items]
Number of common shares issued		26,666,666
Investor Share Purchase Warrants [Member]
Statement Line Items [Line Items]
Number of common shares issued		26,666,666
Share price		$ 0.45
Warrants expiry date		Jul. 7, 2025
Placement Agent Warrants [Member]
Statement Line Items [Line Items]
Number of common shares issued		1,866,667
Share price		$ 0.5625
Warrants expiry date		Jul. 1, 2025
Registered Direct Offering [Member]
Statement Line Items [Line Items]
Number of common shares issued					3,478,261
Share price					$ 1.29
Proceeds from issuing common shares					$ 4,500
Registered Direct Offering [Member] | Warrants [Member]
Statement Line Items [Line Items]
Number of common shares issued					2,608,696
Exercise price					$ 1.20
Proceeds from issuing common shares					$ 3,900
Warrant liability					$ 310
Securities Purchase Agreement [Member]
Statement Line Items [Line Items]
Number of common shares issued						3,325,000
Transaction costs						$ 786
Warrant liability						550
Gross proceeds from Issuance of common shares and warrants						$ 4,988
Combined purchase price, description						The combined purchase price for one common share and one warrant was $1.50.
Securities Purchase Agreement [Member] | Non-adjusting events after reporting period [Member]
Statement Line Items [Line Items]
Number of common shares issued	12,427,876
Share price	$ 0.56325
Transaction costs	$ 747
Warrant liability	3,944
Gross proceeds from Issuance of common shares and warrants	$ 7,000
Securities Purchase Agreement [Member] | Non-adjusting events after reporting period [Member] | Unregistered Warrants [Member]
Statement Line Items [Line Items]
Warrant exercisable term description	Five and one-half years
Warrants Issued	9,320,907
Warrants exercise price	$ 0.47
Securities Purchase Agreement [Member] | Non-adjusting events after reporting period [Member] | Unregistered Warrants [Member] | Placement Agent [Member]
Statement Line Items [Line Items]
Transaction costs	$ 327
Warrants expiry date	Aug. 3, 2025
Warrants Issued	869,952
Warrants exercise price	$ 0.7040625
Securities Purchase Agreement [Member] | Non-adjusting events after reporting period [Member] | Warrant Liability [Member]
Statement Line Items [Line Items]
Transaction costs	$ 421
Gross proceeds from Issuance of common shares and warrants	$ 3,056
Securities Purchase Agreement [Member] | Warrants [Member]
Statement Line Items [Line Items]
Number of common shares issued						3,325,000
Transaction costs						$ 795
Gross proceeds from Issuance of common shares and warrants						3,457
Securities Purchase Agreement [Member] | Share Capital [Member]
Statement Line Items [Line Items]
Transaction costs						795
Gross proceeds from Issuance of common shares and warrants						$ 1,531

Share and Other Capital - Discl

Share and Other Capital - Disclosure of Change in Stock Options Issued (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2020EmployeePeriod$ / shares	Dec. 31, 2019EmployeePeriod$ / shares
Employee Stock Option USD [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance - Beginning of the period, Number (in shares) | Period	741,116	727,816
Granted, Number (in shares) | Employee		185,000
Exercised, Number (in shares) | Employee		(64,850)
Canceled/Forfeited, Number (in shares) | Employee	(330,350)	(6,000)
Expired, Number (in shares) | Employee	(84,366)	(100,850)
Balance - End of the period, Number (in shares) | Period	326,400	741,116
Balance - Beginning of the period, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	$ 3.61	$ 4.07
Granted, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		1.07
Exercised, Weighted average exercise price (in US and CAN dollars per share) | $ / shares		2.75
Canceled/Forfeited, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	2.14	13.39
Expired, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	15.51	2.24
Balance - End of the period, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	$ 2.03	$ 3.61
Deferred Stock Units DSU's [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance - Beginning of the period, Number (in shares) | Period	212,000	161,000
Granted, Number (in shares) | Period	120,000	150,000
Exercised, Number (in shares) | Period	(159,000)	(99,000)
Canceled/Forfeited, Number (in shares) | Period
Expired, Number (in shares) | Period
Balance - End of the period, Number (in shares) | Period	173,000	212,000
Employee Stock Option CAD [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance - Beginning of the period, Number (in shares) | Period	441	869
Granted, Number (in shares) | Period
Exercised, Number (in shares) | Period
Canceled/Forfeited, Number (in shares)
Expired, Number (in shares)	(431)	(428)
Balance - End of the period, Number (in shares) | Period	10	441
Balance - Beginning of the period, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	$ 912	$ 743.56
Granted, Weighted average exercise price (in US and CAN dollars per share) | $ / shares
Exercised, Weighted average exercise price (in US and CAN dollars per share) | $ / shares
Canceled/Forfeited, Weighted average exercise price (in US and CAN dollars per share) | $ / shares
Expired, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	912	570
Balance - End of the period, Weighted average exercise price (in US and CAN dollars per share) | $ / shares	$ 912	$ 912

Share and Other Capital - Sched

Share and Other Capital - Schedule of Warrants Activity Reclassified into Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Dec. 31, 2019
Share And Other Capital
Warrants Outstanding, Beginning of period
Warrants Outstanding, Beginning of period, value
Warrant liability reclassified to equity	16,368,033
Warrant liability reclassified to equity, value	$ 7,377
Warrants issued as equity (July 2020)	28,533,333
Warrants issued as equity (July 2020), value	$ 5,691
Warrants Outstanding, End of period	44,901,366
Warrants Outstanding, End of period, value	$ 13,068
Weighted Average Exercise Price, Beginning of period
Weighted Average Exercise Price, Warrant liability reclassified to equity	0.8556
Weighted Average Exercise Price, Warrants issued as equity (July 2020)	0.4574
Weighted Average Exercise Price, End of period	$ 0.6025

Share and Other Capital - Sch_2

Share and Other Capital - Schedule of Fair Value of Warrants Assumptions (Details)	9 Months Ended
	Sep. 30, 2020$ / sharesshares
June 2020 Investor Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares | shares	26,666,666
Market value per share price	$ 0.52
Weighted average exercise price	$ 0.45
Risk-free annual interest rate	0.2879%
Expected volatility	123.1048%
Expected life (years)	5 years
Expected dividend yield	0.00%
June 2020 Placement Agent Warrants [Member]
Statement Line Items [Line Items]
Number of equivalent shares | shares	1,866,667
Market value per share price	$ 0.52
Weighted average exercise price	$ 0.5625
Risk-free annual interest rate	0.2879%
Expected volatility	123.1048%
Expected life (years)	5 years
Expected dividend yield	0.00%

Operating Expenses - Schedule o

Operating Expenses - Schedule of Operating Expenses (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		9 Months Ended
	Apr. 30, 2020	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement Line Items [Line Items]
Cost of inventory used and services provided		$ 33		$ 907	$ 101
Gain on modification of building lease (notes 6 and 10)	$ (34)			(219)
Impairment of prepaid asset					169
Unfunded Plan One [Member] | Other Benefit Plans [Member]
Statement Line Items [Line Items]
Salaries and short-term employee benefits				834	835
Consultant fees				137	151
Share-based compensation costs				143	731
Post-employment benefits				41
Key management personnel compensation				1,155	1,717
Salaries and short-term employee benefits				837	1,318
Share-based compensation costs				(98)	14
Post-employment benefits				141	262
Termination benefits					773
Other employees compensation				880	2,367
Cost of inventory used and services provided				907	101
Professional fees				1,380	2,287
Consulting fees				419	120
Insurance				645	663
Third-party research and development				175	480
Travel				51	130
Marketing services				32	2
Laboratory supplies				24	32
Other goods and services				72	112
Leasing costs, net of sublease receipts of $126 (2019 - $58)				104	238
Gain on modification of building lease (notes 6 and 10)				(219)
Impairment of right of use asset (note 6)					276
Impairment of prepaid asset					169
Depreciation and amortization				13	78
Depreciation of right of use assets (note 6)				165	177
Operating foreign exchange (gain) losses				(60)	44
Total operating expenses				$ 5,743	$ 8,993

Operating Expenses - Schedule_2

Operating Expenses - Schedule of Operating Expenses (Details) (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019
Unfunded Plan One [Member] | Other Benefit Plans [Member]
Statement Line Items [Line Items]
Sublease	$ 126	$ 58

Supplemental Disclosure of Ca_3

Supplemental Disclosure of Cash Flow Information - Disclosure of Changes in Operating Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Statement of cash flows [abstract]
Trade and other receivables	$ (27)	$ (85)	$ (183)	$ (281)
Inventory	4	(42)	832	(538)
Prepaid expenses and other current assets	754	(1)	853	(124)
Payables and accrued liabilities	(761)	(525)	(1,212)	(278)
Current portion of deferred revenues	23		(372)
Employee future benefits (note 12)	(123)	(96)	(338)	(313)
Increase (decrease) in operating assets and liabilities	$ (130)	$ (749)	$ (420)	$ (1,534)

Financial Instruments and Fin_3

Financial Instruments and Financial Risk Management (Details Narrative) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2020USD ($)Period	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)Period
Disclosure of nature and extent of risks arising from financial instruments [line items]
Foreign exchange risk, description	The Company is exposed to foreign exchange risk due to its investments in foreign operations whose functional currency is the Euro. As at September 30, 2020, if the US dollar had increased or decreased by 10% against the Euro, with all variables held constant, net income for the nine-month period ended September 30, 2020 would have been lower or higher by approximately $160 (2019 - $710).
Foreign exchange risk exposure	$ 160	$ 710
Trade and Other Current Receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables, number of counterparties | Period	4		4
Trade and Other Current Receivables [Member] | Credit Risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade accounts receivables	$ 61		$ 265
Trade and Other Current Receivables [Member] | Credit Risk [Member] | Financial Assets Past Due but Not Impaired [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade accounts receivables	$ 55		$ 55

Financial Instruments and Fin_4

Financial Instruments and Financial Risk Management - Disclosure of Fair Value Measurement of Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2020	Dec. 31, 2019
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	$ 21,188	$ 3,300
Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)		2,255
Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	1,137	3,051
Payables and Accrued Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	936	2,148
Warrant Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)		2,255
Lease Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	201	903
Lease Liabilities [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Lease Liabilities [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	201	903
Payables and Accrued Liabilities [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Payables and Accrued Liabilities [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	936	2,148
Warrant Liability [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)		2,255
Warrant Liability [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Cash and Cash Equivalents [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Cash and Cash Equivalents [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Trade and Other Receivables [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Trade and Other Receivables [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Restricted Cash Equivalents [Member] | Financial Liabilities at Fair Value Through Profit Or Loss, Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Restricted Cash Equivalents [Member] | Financial Liabilities At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	22,325	8,606
Financial Assets At Amortised Cost Category [Member] | Lease Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member] | Payables and Accrued Liabilities [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member] | Warrant Liability [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)
Financial Assets At Amortised Cost Category [Member] | Cash and Cash Equivalents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	21,746	7,838
Financial Assets At Amortised Cost Category [Member] | Trade and Other Receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	254	404
Financial Assets At Amortised Cost Category [Member] | Restricted Cash Equivalents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	325	364
Cash and Cash Equivalents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	21,746	7,838
Trade and Other Receivables [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	254	404
Restricted Cash [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)	$ 325
Restricted Cash Equivalents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial asset (liabilities)		$ 364

Segment Information (Details Na

Segment Information (Details Narrative)	9 Months Ended
	Sep. 30, 2020Employee
Segment Information
Number of operating segments	1

Net Loss Per Share - Summary of

Net Loss Per Share - Summary of Pertinent Data Relating to Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2020	Sep. 30, 2019	Sep. 30, 2020	Sep. 30, 2019
Earnings per share [line items]
Net loss	$ (1,136)	$ (331)	$ (3,807)	$ (5,036)
Basic weighted average number of shares outstanding (in shares)	56,211,486	16,887,819	33,832,136	16,651,969
Net loss per share (basic)	$ (0.02)	$ (0.02)	$ (0.11)	$ (0.31)
Diluted weighted average number of shares outstanding (in shares)	56,211,486	16,887,819	33,832,136	16,651,969
Net loss per share (diluted)	$ (0.02)	$ (0.02)	$ (0.11)	$ (0.31)
Stock Options [Member]
Earnings per share [line items]
Antidilutive securities excluded from computation of earnings per share (in shares)	326,410	660,021	326,410	660,021
Deferred Share Units [Member]
Earnings per share [line items]
Antidilutive securities excluded from computation of earnings per share (in shares)	173,000	235,000	173,000	235,000
Warrants [Member]
Earnings per share [line items]
Antidilutive securities excluded from computation of earnings per share (in shares)	47,232,366	4,887,810	47,232,366	6,765,314

Commitments and Contingencies_2

Commitments and Contingencies (Details Narrative) $ in Thousands	Mar. 09, 2020USD ($)
Commitments And Contingencies
Payments for legal settlements	$ 6,500

Commitments and Contingencies -

Commitments and Contingencies - Schedule of Expected Future Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2020USD ($)
Statement Line Items [Line Items]
Total	$ 1,259
Less Than 1 Year [Member]
Statement Line Items [Line Items]
Service and manufacturing	1,248
1 - 3 Years [Member]
Statement Line Items [Line Items]
Service and manufacturing	5
4 - 5 Years [Member]
Statement Line Items [Line Items]
Service and manufacturing	5
More than 5 Years [Member]
Statement Line Items [Line Items]
Service and manufacturing	$ 1