Hydrogenics (HYGS) 40-F 19 Mar 19 2018 FY Annual report (Canada) Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Dec. 31, 2018shares
Document And Entity Information [Abstract]
Entity Registrant Name	HYDROGENICS CORP
Entity Central Index Key	0001119985
Document Type	40-F
Document Period End Date	Dec. 31, 2018
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2018
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Amendment Flag	false
Entity Common Stock, Shares Outstanding	15,447,483

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017		Dec. 31, 2016
Current assets
Cash and cash equivalents		$ 7,561	$ 21,511	[1]	$ 10,338	[1]	$ 10,338
Restricted cash		935	435	[1]	405	[1]
Trade and other receivables		6,728	8,736	[1]	5,144	[1]
Contract assets		4,534	6,578	[1]	5,572	[1]
Inventories		17,174	15,048	[1]	17,130	[1]
Prepaid expenses		1,960	1,374	[1]	1,198	[1]
Total current assets		38,892	53,682	[1]	39,787	[1]
Non-current assets
Restricted cash		241	468	[1]	535	[1]
Contract assets		1,689	645	[1]
Investment in joint ventures		1,644	2,797	[1]	1,750	[1]
Property, plant and equipment		2,867	3,874	[1]	4,095	[1]	4,095
Intangible assets		232	180	[1]	203	[1]
Goodwill		4,359	4,569	[1]	4,019	[1]	4,019
Total non-current assets		11,032	12,533	[1]	10,602	[1]
Total assets		49,924	66,215	[1]	50,389	[1]
Current liabilities
Operating borrowings	[1]		1,200		2,111
Trade and other payables		9,068	9,736	[1]	7,235	[1]
Contract liabilities		14,581	11,821	[1]	10,268	[1]
Financial liabilities		3,359	4,913	[1]	3,939	[1]
Provisions		2,041	1,744	[1]	2,045	[1]
Deferred funding		1,744	880	[1]	508	[1]
Total current liabilities		30,793	30,294	[1]	26,106	[1]
Non-current liabilities
Other liabilities		5,711	8,516	[1]	9,262	[1]
Contract liabilities		1,420	2,223	[1]	3,494	[1]
Provisions		810	976	[1]	841	[1]
Deferred funding		229	33	[1]	12	[1]
Total non-current liabilities		8,170	11,748	[1]	13,609	[1]
Total liabilities		38,963	42,042	[1]	39,715	[1]
Equity
Share capital		387,911	387,746	[1]	365,923	[1]
Contributed surplus		20,717	19,885	[1]	19,255	[1]
Accumulated other comprehensive loss		(2,681)	(1,811)	[1]	(3,623)	[1]
Deficit		(394,986)	(381,647)	[1]	(370,881)	[1]
Total equity		10,961	24,173	[1]	10,674	[1]	$ 10,382
Total equity and liabilities		$ 49,924	$ 66,215	[1]	$ 50,389	[1]
[1]	Restated (Note 5)

Consolidated Statements Of Oper

Consolidated Statements Of Operations And Comprehensive Loss - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017	[1]
Profit or loss [abstract]
Revenues		$ 33,896	$ 48,115
Cost of sales		25,171	36,437
Gross profit		8,725	11,678
Operating expenses
Selling, general and administrative expenses		11,613	13,626
Research and product development expenses		7,486	6,376
Total operating expenses		19,099	20,002
Loss from operations		(10,374)	(8,324)
Loss from joint ventures		(1,637)	(334)
Finance income (loss)
Interest expense, net on financial instruments measured at amortized cost		(1,469)	(1,812)
Foreign currency gains net	[2]	144	635
Other finance gains (losses), net		297	(931)
Finance loss, net		(1,028)	(2,108)
Loss before income taxes		(13,039)	(10,766)
Income tax expense		300
Profit (loss)		(13,339)	(10,766)
Items that will not be reclassified subsequently to net loss:
Re-measurement of actuarial liability		70	98
Items that may be reclassified subsequently to net loss
Exchange differences on translating foreign operations		(940)	1,714
Total comprehensive income		$ (14,209)	$ (8,954)
Net loss per share
Basic and diluted		$ (0.86)	$ (0.77)
Weighted average number of common shares outstanding		15,441,947	13,947,636
[1]	Restated (Note 5)
[2]	Foreign currency gains (losses) include a gain of $223 on borrowings for the year ended December 31, 2018 (2017 - loss of $223).

Consolidated Statements Of Op_2

Consolidated Statements Of Operations And Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements Of Operations And Comprehensive Loss [line items]
Foreign exchange on borrowings	[1]	$ 144	$ 635	[2]
Borrowings [member]
Consolidated Statements Of Operations And Comprehensive Loss [line items]
Foreign exchange on borrowings		$ 223	$ (223)
[1]	Foreign currency gains (losses) include a gain of $223 on borrowings for the year ended December 31, 2018 (2017 - loss of $223).
[2]	Restated (Note 5)

Consolidated Statements Of Chan

Consolidated Statements Of Changes In Equity - USD ($) $ in Thousands	Common Shares [member]	Contributed Surplus [member]	Deficit [member]	Accumulated other comprehensive income [member]	[1]	Total
Beginning Balance, Number of shares at Dec. 31, 2016	12,544,960
Change in accounting policy			$ 292			$ 292
Beginning Balance, Amount at Dec. 31, 2016	$ 365,923	19,255	(371,173)	(3,623)		10,382
Ending Balance, Number of shares at Jan. 01, 2017	12,544,960
Ending Balance, Amount at Jan. 01, 2017	$ 365,923	19,255	(370,881)	(3,623)		10,674	[2]
Beginning Balance, Number of shares at Dec. 31, 2016	12,544,960
Beginning Balance, Amount at Dec. 31, 2016	$ 365,923	19,255	(371,173)	(3,623)		10,382
Net loss			(10,766)			(10,766)	[2]
Other comprehensive loss				1,812		1,812
Total comprehensive income			(10,766)	1,812		(8,954)	[2]
Adjustment for partial shares on share consolidation, Shares	(1)
Adjustment for partial shares on share consolidation, Amount
Issuance of common shares, Shares	2,682,742
Issuance of common shares, Amount	$ 19,725					19,725
Warrants exercised, Shares	200,575
Warrants exercised, Amount	$ 1,966					1,966
Issuance of common shares on exercise of stock options, Shares	4,400
Issuance of common shares on exercise of stock options, Amount	$ 36	(16)				20
Issuance of common shares on vesting of performance share units, Shares	4,203
Issuance of common shares on vesting of performance share units, Amount	$ 96	(96)
Stock-based compensation expense		742				742
Ending Balance, Number of shares at Dec. 31, 2017	15,436,879
Ending Balance, Amount at Dec. 31, 2017	$ 387,746	19,885	(381,647)	(1,811)		24,173	[2]
Net loss			(13,339)			(13,339)
Other comprehensive loss				(870)		(870)
Total comprehensive income			(13,339)	(870)		(14,209)
Issuance of common shares, Shares
Issuance of common shares, Amount
Issuance of common shares on exercise of stock options, Shares	6,400
Issuance of common shares on exercise of stock options, Amount	$ 69	(29)				40
Issuance of common shares on vesting of performance share units, Shares	4,204
Issuance of common shares on vesting of performance share units, Amount	$ 96	(96)
Stock-based compensation expense		957				957
Ending Balance, Number of shares at Dec. 31, 2018	15,447,483
Ending Balance, Amount at Dec. 31, 2018	$ 387,911	$ 20,717	$ (394,986)	$ (2,681)		$ 10,961
[1]	Accumulated other comprehensive loss represents currency translation adjustments of ($2,719) as of December 31, 2018 (2017 - $1,779), and a gain on re-measurement of actuarial liability of $27 as of December 31, 2018 (2017 - loss of $43)
[2]	Restated (Note 5)

Consolidated Statements Of Ch_2

Consolidated Statements Of Changes In Equity (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Gain (loss) on remeasurement of actuarial liability	$ 27	$ (43)
Accumulated Translation Adjustment [member]
Currency translation adjustments	$ (2,719)	$ (1,779)
Common Shares [member]
Par value per share	$ 0	$ 0
Preference shares [member]
Par value per share	$ 0	$ 0

Consolidated Statements Of Cash

Consolidated Statements Of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017
Operating activities:
Net loss for the year	$ (13,339)		$ (10,766)	[1]
Decrease (increase) in restricted cash	(304)		134
Items not affecting cash
Loss (gain) on disposal of property, plant, and equipment	(11)		131
Amortization and depreciation	706		672
Loss (gain) from change in fair value of warrants	(398)		675
Unrealized foreign exchange (gain) loss	(353)		494
Unrealized loss from joint ventures	1,637		334
Accreted interest and fair value adjustment	1,650		2,075
Stock-based compensation	957		742
Stock-based compensation - DSU's	(676)		950
Net change in non-cash operating assets and liabilities	1,750		(223)
Cash used in operating activities	(8,381)		(4,782)
Investing activities
Investment in joint venture			(93)
Purchase of property, plant and equipment	(1,001)		(3,920)
Receipt of government funding	974		1,792
Proceeds from disposals of property, plant and equipment	700		1,035
Purchase of intangible assets	(125)		(25)
Cash provided by (used in) investing activities	548		(1,211)
Financing activities
Proceeds from common shares issued and stock options exercised, net of issuance costs	40		19,745
Principal repayments of long-term debt	(3,120)		(1,639)
Exercise of warrants			1,374
Interest payments	(1,498)		(1,274)
Proceeds of operating borrowings			(873)
Repayment of operating borrowings	(1,193)
Repayment of repayable government contributions and long-term debt			(171)
Cash provided by (used in) financing activities	(5,771)		17,162
Increase (decrease) in cash and cash equivalents during the year	(13,604)		11,169
Cash and cash equivalents - Beginning of year	21,511	[1]	10,338
Effect of exchange rate fluctuations on cash and cash equivalents held	(346)		4
Cash and cash equivalents at end of period	$ 7,561		$ 21,511	[1]
[1]	Restated (Note 5)

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2018
Description of Business [abstract]
Description of Business	Note 1 – Description of Business  Hydrogenics Corporation and its subsidiaries (“Hydrogenics” or the “Corporation” or the “Company”) design, develop and manufacture hydrogen generation products using water electrolysis technology (based on alkaline and proton exchange membrane (“PEM”) electrolyzers), and fuel cell products which convert hydrogen into electricity using PEM technology. The Company has manufacturing plants in Canada and Belgium, satellite facilities in Germany and the United States, and branch offices in Russia and Indonesia. Its products are sold throughout the world.  Hydrogenics is incorporated and domiciled in Canada. The address of the Company’s registered head office is 220 Admiral Boulevard, Mississauga, Ontario, Canada. The Company’s shares trade under the symbol “HYG” on the Toronto Stock Exchange and under the symbol “HYGS” on NASDAQ.

Basis of Preparation

Basis of Preparation	12 Months Ended
	Dec. 31, 2018
Basis of Preparation [abstract]
Basis of Preparation	Note 2 – Basis of Preparation  These 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 consolidated financial statements.  On March 14 , 201 9 , the Board of Directors authorized the consolidated financial statements for issue.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies [abstract]
Summary of Significant Accounting Policies	Note 3 – Summary of Significant Accounting Policies  The consolidated financial statements of the Company include the accounts of Hydrogenics and its wholly-owned subsidiaries; Hydrogenics USA, Inc., Hydrogenics Europe N.V., and Hydrogenics Holding GmbH. All i ntercompany transactions, balances and unrealized gains or losses on transactions between group companies have been eliminated. Accounting policies of subsidiaries have been changed, where necessary, to ensure consistency with the policies adopted by the Company. Subsidiaries include all entities controlled by the Company. Control exists when the Company is exposed or has rights to variable returns from the Company’s involvement, and has the ability to affect those returns through the Company’s power over the subsidiary. The existence and potential voting rights presently exercisable or convertible are considered when assessing whether the Company controls another entity. Subsidiaries are fully consolidated from the date on which control was obtained by the Company and are deconsolidated from the date on which control ceased. The consolidated financial statements have been prepared under the historical cost convention, except for the revaluation of certain financial assets and financial liabilities to fair value.  Investments in joint ventures  Investments in joint ventures, over which the Company has joint control, are accounted for using the equity method. Under the equity method of accounting, investments are initially recorded at cost, and the carrying amount is increased or decreased to recognize the Company’s share of the investee’s net profit or loss, including net profit or loss recognized in other comprehensive income (“OCI”), subsequent to the date of acquisition.  Foreign currency translation  Items included in the financial statements of each consolidated entity in the Company’s consolidated financial statements are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in US dollars, which is the functional currency of Hydrogenics Corporation (“the parent company”).  Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in currencies other than an operation’s functional currency are recognized in the consolidated statements of operations and comprehensive loss.  The functional currency of the Company’s subsidiaries located in Belgium and Germany is the e uro, which is the currency of the primary economic environment in which the se subsidiar ies operate. The financial statements of these subsidiaries are translated into US dollars as follows: assets and liabilities, at the closing exchange rate at the dates of the consolidated balance sheets; and the income and expenses and other comprehensive income (loss), at the average exchange rate during the year as this is considered a reasonable approximation to the actual rates. All resulting foreign exchange changes are recognized in other comprehensive loss as cumulative translation adjustments.  Cash and cash equivalents and restricted cash  Cash equivalents are short-term, highly liquid investments that are readily convertible into known amounts of cash. Cash and cash equivalents, including restricted cash held as partial security for standby letters of credit and letters of guarantee, include cash on hand, deposits held with banks and other short-term , highly liquid investments with original maturities of three months or less.  Financial instruments (excluding hedging activities)  (i) Classification  The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVPL”), at fair value through other comprehensive income (loss) (“FVOCI”) or at amortized cost. The Company determines the classification of financial assets and liabilities at initial recognition. The classification of the Company’s financial assets and liabilities is disclosed in note 35.  (ii) Measurement  Amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value (except for trade receivables that do not contain a significant financing component which are measured at the transaction price) plus or minus transaction costs and subsequently carried at amortized cost less any impairment.   Fair value through profit and loss Financial assets and liabilities carried at FVPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of operations and comprehensive loss. Derivatives are included in this category unless designated as hedges. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVPL are included in the consolidated statements of operations and comprehensive loss within other gains and losses in the period in which they arise.  Fair value through other comprehensive income Financial assets carried at FVOCI are measured at fair value. Interest, dividends and impairment gains and losses are recognized in the consolidated statement of operations on the same basis as for amortized cost assets. Changes in fair value are recognized initially in other comprehensive income. When the assets are derecognized or reclassified the cumulative changes in fair value are reclassified to the consolidated statement of operations (except where they relate to investments in equity instruments). The Company has no financial instruments measured at fair value through other comprehensive loss.  (iii) Impairment of financial assets at amortized cost  For trade receivables and contract assets, the Company applies the simplified approach to providing for expected credit losses prescribed by IFRS 9, which requires the use of the lifetime expected loss provision for all trade receivables and contract assets based on the Company’s historical default rates over the expected life of the trade receivables adjusted for forward-looking estimates (see note 35).     (iv) Derecognition  i. Financial assets - The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are recognized in the consolidated statements of operations and comprehensive loss.  ii. Financial liabilities - The Company derecognizes financial liabilities only when its obligations under the financial liabilities are discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of operations and comprehensive loss.  Derivatives and hedging activities  The Company periodically holds derivative financial instruments to hedge its foreign currency risk exposures that are designated as the hedging instrument in a hedge relationship. On initial designation of the hedge, the Company formally documents the relationship between the hedging instrument and hedged item, including the risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Company makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be “highly effective” in offsetting the changes in the fair value or cash flows of the respective hedged items during the period for which the hedge is designated, and whether the actual results of each hedge are within a range of 80-125%.  For a cash flow hedge of a forecast transaction, the transaction should be highly probable to occur and should present an exposure to variations in cash flows that could ultimately affect reported net income. Derivatives are recognized initially at fair value; attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in other comprehensive income and presented in unrealized gains/losses on cash flow hedges in equity. The amount recognized in other comprehensive income is removed and included in profit or loss in the same period as the hedged cash flows affect profit or loss under the same line item in the consolidated statements of operations and comprehensive loss as the hedged item. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in profit or loss. If the hedging instrument no longer meets the criteria for hedge accounting, expires or is sold, terminated, exercised, or the designation is revoked, then hedge accounting is discontinued prospectively. The cumulative gain or loss previously recognized in other comprehensive income and presented in unrealized gains/losses on cash flow hedges in equity remains there until the forecast transaction affects profit or loss. If the forecast transaction is no longer expected to occur, then the balance in other comprehensive income is recognized immediately in profit or loss. In other cases the amount recognized in other comprehensive income is transferred to profit or loss in the same period that the hedged item affects profit or loss.  Inventories  Raw materials, work-in-progress and finished goods are valued at the lower of cost, determined on a first-in, first-out basis, and net realizable value. Inventory costs include the cost of material, labour, variable overhead and an allocation of fixed manufacturing overhead including amortization based on normal production volumes. Net realizable value is the estimated selling price less estimated costs of completion and applicable selling expenses. If the carrying value exceeds the net realizable amount, a write-down is recognized. The write-down may be reversed in a subsequent period if the circumstances causing it no longer exist.  Property, plant and equipment  Property, plant and equipment are stated at cost less government grants, accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Subsequent costs are included in the asset’s carrying value or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost can be measured reliably. The cost and accumulated depreciation of replaced assets are derecognized when replaced. Repairs and maintenance costs are charged to the consolidated statements of operations and comprehensive loss during the period in which they are incurred.  Depreciation is calculated on a diminishing balance method to depreciate the cost of the assets to their residual values over their estimated useful lives. The depreciation rates applicable to each category of property, plant and equipment are as follows:   Plant and Test equipment 30% per annum Furniture and equipment 20% – 30% per annum Computer hardware 30% per annum Automobiles 30% per annum Leasehold improvements Straight-line over the term of the lease  Residual values, method of depreciation and useful lives of the assets are reviewed at least annually and adjusted if appropriate.  Construction-in-progress assets are not depreciated until such time they are available for use. Depreciation ceases at the earlier of the date the asset is classified as held-for-sale and the date the asset is derecognized.  Gains and losses on disposals of property, plant and equipment are determined by comparing the proceeds with the carrying value of the asset and are included as part of other gains and losses in the consolidated statements of operations and comprehensive loss.  Intangible assets  The Company’s intangible assets consist of computer software with finite useful lives. These assets are capitalized and amortized over their useful lives using the diminishing balance method of 30% per annum. Costs associated with maintaining computer software programs are recognized as an expense as incurred. The method of amortization and useful lives of the assets are reviewed at least annually and adjusted if appropriate.  Goodwill  Goodwill is recognized as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree, less the fair value of the net identifiable assets acquired and liabilities assumed, as of the acquisition date. Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. Goodwill acquired in business combinations is allocated to groups of cash generating units (“CGU”) that are expected to benefit from the synergies of the combination. The goodwill recorded in the Company’s consolidated financial statements relates to the OnSite Generation CGU.  Impairment long-lived assets  Property, plant and equipment and definite life intangible assets are tested for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. Intangible assets with an indefinite useful life or intangible assets not yet available-for-use are subject to an annual impairment test. When events or changes in circumstances indicate impairment, impairment test is performed earlier than annual. For the purpose of measuring recoverable values, assets are grouped at the lowest levels for which there are separately identifiable cash inflows being the CGU. Goodwill is not amortized but is reviewed for impairment annually or at any time an indicator of impairment exists. A goodwill CGU represents the lowest level within an entity at which goodwill is monitored for internal management purposes, which is not higher than an operating segment.  For the long-lived asset impairment test, the recoverable value is the higher of an asset or CGU’s fair value less costs of disposal and value in use. An impairment loss is recognized for the value by which the asset or CGU’s carrying value exceeds its recoverable value.  Segment reporting  Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer. The Corporation has two segments which are OnSite Generation and Power Systems. OnSite Generation includes the design, development, manufacture and sale of hydrogen generation products. Power Systems includes the design, development, manufacture and sale of fuel cell products.  Provisions and product warranties  Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are measured based on management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period, and are discounted to their present value where the effect is material.  Provisions for the estimated cost of installation, start up and commissioning services related to the sale of equipment are recognized at the time of sale where the costs are insignificant in the context of the total contract and where the customer believes they are buying a final installed working product rather than the individual collection of products and services. These costs are revised if circumstances change and any resulting increase or decrease in estimated costs is reflected in the consolidated statement of operations and comprehensive loss in the period in which the circumstances that give rise to the revision become known by management.  Additionally, the Company performs evaluations to identify onerous contracts and where applicable, records provisions for such contracts. Onerous contracts are those in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from the failure to fulfill it.  The Company typically provides a warranty for parts and/or labour for up to two years or based on time or certain operating specifications, such as hours of operation. In establishing the warranty provision, the Company estimates the likelihood that products sold will experience warranty claims and the estimated cost to resolve claims received, taking into account the nature of the contract and past and projected experience with the products. Provisions are reviewed at each consolidated balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that a payment to settle the obligation will be incurred, the provision is reversed.  Warrants  The Company’s warrants include anti-dilution provisions, and as a result have been classified as financial liabilities, and are recorded at their fair value with changes in fair value reflected in the consolidated statements of operations and comprehensive loss .  Leases  Leases are classified as finance leases when the lease arrangement transfers substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The assets held under a finance lease are recognized as assets at the lower of the following two values: the present value of the minimum lease payments under the lease arrangement or their fair value determined at inception of the lease. The corresponding obligation to the lessor is accounted for as long-term debt. These assets are depreciated over the shorter of the useful life of the assets and the lease term when there is no reasonable certainty the Company will obtain ownership by the end of the lease term. Payments made under operating leases (net of any incentives received from the lessor) are charged to the consolidated statements of operations and comprehensive loss on a straight-line basis over the period of the lease.  Research and product development  The Company incurs costs associated with the design and development of new products. Expenditures during the research phase are expensed as incurred. Expenditures during the development phase are capitalized if the Company can demonstrate each of the following criteria: (i) the technical feasibility of completing the intangible asset so that it will be available-for-use or sale; (ii) its intention to complete the intangible asset and use or sell it; (iii) its ability to use or sell the intangible asset; (iv) how the intangible asset will generate probable future economic benefits; (v) the availability of adequate technical, financial, and other resources to complete the development and to use or sell the intangible asset; and (vi) its ability to measure reliably the expenditure attributable to the intangible asset during its development; otherwise, they are expensed as incurred. Capitalized costs are amortized over their estimated useful lives. No government grants have been capitalized to date.  Government assistance  Funding for research and product development includes government and non-government research and product development support. Government research and product development funding is recognized when there is reasonable assurance the Company has complied with the conditions attached to the funding arrangement and is recognized as the applicable costs are incurred. Non-governmental funding is recognized when the Company becomes party to the contractual provisions of the funding agreement and is recognized as the applicable costs are incurred. Research and product development funding is presented as a reduction in research and product development expenses unless it is for reimbursement of an asset, in which case, it is accounted for as a reduction in the carrying amount of the applicable asset. Where the Company receives government contributions that include fixed terms of repayment, a financial liability is recognized and measured as an amortized cost financial liability, as discussed above.  Revenue recognition  The Company’s business is to develop and sell electrolyser and fuel cell products and provide related services. The equipment and services are sold both on their own and bundled together as a package of goods and/or services.  (a) Sale of equipment  Material promises within a contract to deliver distinct goods and services are accounted for as separate performance obligations and the contract price is allocated between each performance obligation based upon their relative stand-alone selling prices. Revenue is recognized at an amount that reflects the consideration to which an entity expects to be entitled in exchange for transferring goods and services to the customer. For contracts with customers in which the sale of equipment is generally expected to be the only performance obligation, the Company recognizes revenue at the point in time when control of the asset is transferred to the customer. Control normally passes upon shipment unless the company enters into a bill and hold arrangement, in which case revenue is recognized upon readiness for shipment. The Company’s standard payment terms include a deposit upon order acceptance and payment in full prior to delivery. Startup and commissioning services, if applicable, are invoiced upon completion of the service.  (i) Variable consideration Some contracts with customers provide trade discounts, exclusivity, license, sales-based royalties and/or volume rebates and discounts and give rise to variable consideration. Variable consideration is estimated at contract inception and updated prospectively for any changes to the estimates. Variable consideration is only included in the transaction price to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. (ii) Warranty obligations The Company provides for warranties for general repairs but does not generally provide extended warranties in its contracts with customers. As such, most existing warranties are assurance-type warranties which will continue to be accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets. For non-standard contracts where the Company provides extended warranties, they are accounted for as separate performance obligations to which the Company allocates a portion of the transaction price. (b) Long-term contracts For long-term contracts, such as customer-specific product development contracts, control of the promised goods and services are generally transferred to the customers over time as performance obligations are satisfied. Revenue is recognized over time using input methods based on the measure of the progress towards complete satisfaction of that performance obligation. Under this method, the revenue recognized equals the latest estimate of the total transaction price of the contract multiplied by the actual completion rate, determined by reference to the costs incurred for the transaction and the estimated costs to complete the transaction.  The determination of the transaction price represents the contractually agreed amount, including change orders. A change order results from an official change to the scope of work to be performed compared to the original contract that was signed. The Company estimates costs separately for each customer specific development contract including the effects of change orders.  If circumstances arise that may change the estimated transaction price, the remaining costs or extent of progress toward completion, and estimates of revenues to be recorded are revised. These revisions may result in increases or decreased in estimated revenues or remaining costs to complete and are accounted for prospectively from the period in which the circumstances that give rise to the revision become known by management. If the outcome of a transaction cannot be estimated reliably, revenue is recognized only to the extent of the expenses recognized that are recoverable. When the outcome of a transaction cannot be estimated reliably, and it is not probable the costs incurred will be recovered, revenue is not recognized and the costs incurred are recognized as an expense. Once the uncertainty surrounding the outcome no longer exists, a cumulative catch up adjustment is recognized to record revenue related to prior performance that had not been recognized due to the inability to measure progress. The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables (contract assets), and customer advances and deposits (contract liabilities) on the consolidated balance sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. Generally, billing occurs subsequent to revenue recognition, resulting in contract assets reported on the consolidated balance sheet at the end of each reporting period. (c) Rendering of services The Company provides start-up, commissioning, installation, scheduled or unscheduled maintenance, both with and without parts and other product development services. These services are sold either on their own or bundled together with the sale of equipment to a customer. Where these performance obligations are not considered distinct (i.e. where the customer believes they are buying a final installed working product and are not buying the individual collection of products and services bundle), these services are combined into a single performance obligation and recognized on the same basis as the sale of the related equipment. Revenue from services deemed to be a separate performance obligation are recognized by reference to the stage of completion based upon relative stand-alone selling prices.  d) Technology transfer, license and exclusivity arrangements When a single performance obligation includes technology transfer, license of intellectual property or exclusivity arrangements and one or more other goods or services, the Company considers the nature of the combined good or service for which the customer has contracted in determining whether that combined good or service is satisfied over time or at a point in time, and if over time, in selecting an appropriate method for measuring progress. Revenues from sales-based royalties promised in exchange for a license of intellectual property are recognized as revenue at the later of the date the product subject to the royalty is sold by the licensee, or when the performance obligation to which the sales-based royalty has been allocated is satisfied. (e) Contract assets The Company recognizes contract assets depending on the relationship between the Company’s performance obligation and the contract payment terms. A trade receivable is separately recorded only when the Company has an unconditional right to the consideration. For long-term development contracts and OnSite Generation contracts in particular, customers usually retain a small portion of the contract price until completion of the service, installation and commissioning, which generally result in revenue in excess of billings which are presented as contract assets on the consolidated balance sheet. The associated provisions for future costs to complete this work are recorded in provisions. (f) Contract liabilities The Company may receive advances from customers upon contract execution for which revenue is expected to occur within 12 months. These are deferred within contract liabilities until recognition in revenue as or when the performance obligation is satisfied. In relation to licensing arrangements, upfront license fees considered to consist of a single performance obligation, including a license of intellectual property and one or more other goods or services, are deferred in contract liabilities until recognition in revenue as or when the combined performance obligation is satisfied. For contracts that require customers to pay long-term advances, the payment terms are structured primarily for reasons other than the provision of finance to the Company; notably, to meet working capital demands, to ensure the customers follow through with their purchase orders, to ensure an incentive to not terminate the contract for any reasons, including economic, or to mitigate a history of late payments. Other long-term customer advances are analyzed to determine whether there is a significant financing component in its contracts and are accounted for separately. (g) Incremental costs The Company incurs incremental costs like sales agent commissions for obtaining the contract or to fulfill a contract. These costs are deferred within prepaids for contracts expected to be delivered after more than one year and expensed as the contract is delivered. Where there is a retrospective step up in the sales agent commission on a sale as a result of the salesperson reaching a new cumulative sales threshold, the Company allocates the commission between the contract in question and the preceding contracts in the year that contributed to the agent reaching the threshold. The commission related to any contract that has already been recorded as revenue is expensed while the commission corresponding to contract revenue that has not yet been recorded is capitalized and expensed simultaneously with the related contract revenue. Cost of sales  Cost of sales for products includes the cost of finished goods inventory and the costs related to shipping and handling. Cost of sales for service includes direct labour and additional direct and indirect expenses.  Share capital  Common shares are classified as equity. Incremental costs directly attributable to the issuance of shares are recognized as a deduction from equity.  Post-retirement benefit liabilities  The Company has a post-retirement benefit obligation with respect to the Belgium subsidiary related to a defined contribution plan. Under Belgian law, a guaranteed return on the contributions is required and as a result this is accounted for as a defined benefit plan. The Company has recorded a long-term liability associated with this plan for the present value of the obligation at the consolidated balance sheet dates. Changes in the fair value of this liability represent actuarial gains and losses arising from experience adjustments and are charged/credited to equity in other comprehensive loss.  Stock-based compensation  The Company’s stock-based compensation plans are summarized below: (i) Stock options The Company grants stock options to certain employees. Stock options vest 25% one year from the date of grant and annually thereafter over three more years and expire after ten years. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the date of grant using the Black-Scholes option pricing model. Compensation expense is recognized (with a corresponding adjustment to contributed surplus) over the tranche’s vesting period, and is based on the estimated number of instruments expected to vest, which are then reestimated at the reporting dates to the extent that subsequent information indicates the actual number of instruments expected to vest is likely to differ from previous estimates. When options are exercised the Company issues new shares and the proceeds received net of any directly attributable transaction costs are credited to share capital at exercise price and the difference is adjusted to contributed surplus. (ii) Restricted share units (“RSU”) The Company grants RSUs to certain employees. The

Significant Accounting Judgment

Significant Accounting Judgments and Estimation Uncertainties	12 Months Ended
	Dec. 31, 2018
Significant Accounting Judgments and Estimation Uncertainties [abstract]
Significant Accounting Judgments and Estimation Uncertainties	Note 4 – Significant Accounting Judgments and Estimation Uncertainties  Critical accounting estimates and judgments  The preparation of consolidated financial statements in accordance with IFRS requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and notes to the consolidated financial statements. These estimates are based on management’s experience and other factors, including expectations about future events that are believed to be reasonable under the circumstances. Significant areas requiring the Company to make estimates include revenue recognition and contract accounting , warranty provisions , goodwill impairment and going concern.  These estimates and judgments are further discussed below:  (i) Revenue rec ognition  Significant areas requiring the Company to make estimates impacting revenue recognition related to: (a) Contracts with performance obligations satisfied over time. Contracts with performance obligations satisfied over time include: i. Customer specific product development contracts - The Company estimates costs separately for each customer specific product development contract. The determination of estimated costs for completing fixed-price contracts is based on the Company’s business practices, considering budgets as well as historical experience. Management regularly reviews these estimates, which can be affected by a variety of factors such as variances in scheduling, cost of materials, availability and cost of qualified labour and subcontractors, productivity, and possible claims from subcontractors.  ii. Maintenance contracts - Revenue from providing maintenance services is recognized in the accounting period in which the services are rendered. For fixed-price contracts, revenue is recognized based on the actual service provided to the end of the reporting period as a proportion of the total services to be provided, because the customer receives and uses the benefits simultaneously. Some maintenance contracts also offer scheduled visits and discounts on future spare part purchases. Because these represent additional performance obligations, the transaction price must be allocated to each performance obligation on a stand-alone selling price basis where material in the context of the contract. Management estimates the stand-alone selling price at contract inception based on observable prices for services rendered in similar circumstances to similar customers.  iii. Technology transfer, licensing and manufacturing support contracts – Technology transfer licensing and manufacturing support arrangements constitute a single performance obligation that includes both a license for intellectual property as well as associated manufacturing training and support services. The transaction price is recognized as revenue over time as the combined services are provided.  (b) Contracts with performance obligations satisfied at a point in time. Installation, start up and commissioning services related to the sale of equipment are not distinct and are combined into a single performance obligation where the costs are insignificant in the context of the total contract and where the customer believes they are buying a final installed working product rather than the individual collection of products and services. Thus, as long as control has passed when the product is shipped, all the revenue is recorded and an estimate for remaining costs for this work is accrued. These costs will be revised if circumstances change and any resulting increase or decrease in estimated costs will be reflected in the consolidated statement of operations and comprehensive loss in the period in which the circumstances that give rise to the revision become known by management.  (ii) Warranty provision  T he Company typically provides a warranty for parts and/or labour for up to two years from the date of shipment or commissioning or based on certain operating specifications, such as hours of operation. In establishing the warranty provision, management considers historical field data, projected claims experience, results of internal testing and in certain circumstances, application, in determining the value of this provision. Should these estimates prove to be incorrect, the Company may incur costs different from those provided for in the warranty provision. Management reviews warranty assumptions and makes adjustments to the provision at each reporting date based on the latest information available, including the expiry of contractual obligations. Adjustments to the warranty provision are recorded in cost of sales. (iii) Goodwill impairment testing  The Company tests annually whether goodwill has suffered any impairment, in accordance with the accounting policy stated in note 3. The recoverable amount of the OnSite Generation CGU has been determined based on an estimation of fair value less cost to sell (“FVLCS”). In the absence of a binding sales agreement, FVLCS is estimated using an income approach by discounting future cash flows. The estimation of FVLCS requires the use of estimates which are explained in note 15.  Key estimates and assumptions, include management’s expectations of future revenue growth, operating costs and profit margins as well as discount rates for the CGU and incremental costs for disposing of the assets. Growth rate assumptions used are based on the Company’s historical growth, internal budget, expectations of future revenue growth as well as industry and expected market trends in the hydrogen refueling, Power-to-Gas and industrial hydrogen market sectors. The Company uses a discount rate to calculate the present value of estimated future cash flows, which represents its weighted average cost of capital (WACC), plus a premium to take into account specific industry, size and company specific risks of the CGU, as the case may be. The income approach used by management is supplemented by a market based approach whereby the Company assesses the reasonableness of the resulting revenue multiples from the income approach valuation models based on available data from observable active market prices of broadly comparable businesses, data from recent transactions of similar assets within the same industry, when available and the Company’s stock price. (iv) Going concern The assessment of events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern involves significant judgment. In making this determination management considers all relevant information. See note 35 for Liquidity risk disclosures. Management has determined that there is no going concern uncertainty at December 31, 2018. 

IFRS 9 Financial Instruments &

IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption	12 Months Ended
	Dec. 31, 2018
IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption [abstract]
IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption	Note 5 – IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers – Impact of Adoption  IFRS 9 Financial Instruments – Impact of adoption  The Company adopted all the requirements of IFRS 9 Financial Instruments (“IFRS 9”) as of January 1, 2018. IFRS 9 replaces IAS 39 Financial Instruments: Recognition and Measurement (“IAS 39”). IFRS 9 utilizes a revised model for recognition and measurement of financial instruments and a single, forward-looking “expected loss” impairment model. Most of the requirements in IAS 39 for classification and measurement of financial liabilities were carried forward in IFRS 9, such that the Company’s accounting policy with respect to financial liabilities is unchanged. Further, as a result of adoption of IFRS 9, management has not changed its accounting policy for financial assets except for the adoption of the simplified approach to determining expected credit losses for receivables and contract assets, which had no impact on the carrying value of any financial assets or financial liabilities on the January 1, 2018 transition date.  IFRS 15 Revenue from Contracts with Customers – Impact of adoption  The Company has adopted IFRS 15 from January 1, 201 8 using the full retrospective method which resulted in changes in accounting policies and adjustments to the amounts recognized in the comparative financial statements.  The following table shows the effect of the adoption of IFRS 15 on the Company’s balance sheets at January 1, 2017:     IAS18 carrying amount Note Remeasure- ments Reclass- ifications IFRS 15 carrying amount  Assets  Current assets  Cash and cash equivalents $ 10,338 $ - - $ 10,338  Restricted cash 405 - - 405  Trade and other receivables 9,802 5(c) - (4,658) 5,144  Contract assets – 5(a)(c) 914 4,658 5,572  Inventories 17,208 5(a) - (78) 17,130  Prepaid expenses 918 5(b) 280 - 1,198  38,671 1,194 (78) 39,787  Non-current assets  Restricted cash 535 - - 535  Investment in joint ventures 1,750 - - 1,750  Property, plant and equipment 4,095 - - 4,095  Intangible assets 203 - - 203  Goodwill 4,019 - - 4,019  10,602 - - 10,602  Total assets $ 49,273 $ 1,194 (78) $ 50,389  Liabilities  Current liabilities  Operating borrowings $ 2,111 $ - - $ 2,111  Trade and other payables 7,235 - - 7,235  Contract liabilities – 5(c) - 10,268 10,268  Financial liabilities 3,939 - - 3,939  Provisions 1,221 5(a) 902 (78) 2,045  Deferred funding – 5(c) - 508 508  Deferred revenue 10,788 5(c) - (10,788) –  25,294 902 (90) 26,106  Non-current liabilities  Other liabilities 9,262 - - 9,262  Contract liabilities – 5(c) - 3,494 3,494  Provisions 841 - - 841  Deferred funding – 5(c) - 12 12  Deferred revenue 3,494 5(c) - (3,494) –  13,597 - 12 13,609  Total liabilities 38,891 902 (78) 39,715  Share capital 365,923 365,923  Contributed surplus 19,255 - - 19,255  Accumulated other comprehensive loss (3,623) - - (3,623)  Deficit (371,173) 5(a)(b) 292 - (370,881)  Total equity 10,382 292 - 10,674  Total equity and liabilities $ 49,273 $ 1,194 (78) $ 50,389 The following adjustments were made to the amounts recognized in the consolidated balance sheets at December 31, 2017:     IAS 18 IFRS 15  carrying amount Note Remeasure- ments Reclass- ifications carrying amount  Assets  Current assets  Cash and cash equivalents $ 21,511 $ - - $ 21,511  Restricted cash 435 - - 435  Trade and other receivables 14,292 5(c) - (5,556) 8,736  Contract assets – 5(a)(c) 1,022 5,556 6,578  Inventories 15,164 5(a) - (116) 15,048  Prepaid expenses 978 5(b) 396 - 1,374  52,380 1,418 (116) 53,682  Non-current assets  Restricted cash 468 - - 468  Non-current receivables 645 5(c) - (645) –  Contract assets – 5(c) - 645 645  Investment in joint ventures 2,797 - - 2,797  Property, plant and equipment 3,874 - - 3,874  Intangible assets 180 - - 180  Goodwill 4,569 - - 4,569  12,533 - - 12,533  Total assets $ 64,913 $ 1,418 (116) $ 66,215  Liabilities  Current liabilities  Operating borrowings $ 1,200 $ - - $ 1,200  Trade and other payables 9,736 5(a) - - 9,736  Contract liabilities – 5(c) - 11,821 11,821  Financial liabilities 4,913 - - 4,913  Provisions 1,174 5(a) 741 (171) 1,744  Deferred funding – 5(c) - 880 880  Deferred revenue 12,734 5(c) - (12,734) –  29,757 741 (204) 30,294  Non-current liabilities  Other liabilities 8,516 - - 8,516  Contract liabilities – 5(c) - 2,223 2,223  Provisions 921 5(a) - 55 976  Deferred funding – 5(c) - 33 33  Deferred revenue 2,223 5(c) - (2,223) –  11,660 - 88 11,748  Total liabilities 41,417 741 (116) 42,042  Share capital 387,746 387,746  Contributed surplus 19,885 - - 19,885  Accumulated other comprehensive loss (1,822) 5(a) 11 - (1,811)  Deficit (382,313) 5(a)(b) 666 - (381,647)  Total equity 23,496 677 - 24,173  Total equity and liabilities $ 64,913 $ 1,418 (116) $ 66,215 The following table shows the effect of the adoption of IFRS 15 on the Company’s consolidated statement of operations and comprehensive loss for the year ended December 31, 2017:      For the year ended December 31, 2017  Based on IAS 18 Note IFRS 15 Remeasurements Based on IFRS 15  Revenues $ 48,052 5(a) $ 63 $ 48,115  Cost of sales 36,632 5(a) (195) 36,437  Gross profit 11,420 258 11,678   Operating expenses  Selling, general and administrative expenses 13,742 5(b) (116) 13,626  Research and product development expenses 6,376 – 6,376  20,118 (116) 20,002  –  Loss from operations (8,698) 374 (8,324)   Loss from joint ventures (334) – (334)   Finance income (loss)  Interest expense, net on financial instruments measured at amortized cost (1,812) – (1,812)  Foreign currency gains, net (1) 635 – 635  Other finance losses, net (931) – (931)  Finance loss, net (2,108) – (2,108)   Loss before income taxes (11,140) 374 (10,766)  Income tax expense – – –  Net loss for the year (11,140) 374 (10,766)   Items that will not be reclassified subsequently to net loss:  Re-measurements of actuarial liability 98 – 98  Items that may be reclassified subsequently to net loss  Exchange differences on translating foreign operations 1,703 5(a) 11 1,714  Comprehensive loss for the year $ (9,339) $ 385 $ (8,954)   Net loss per share - basic and diluted $ (0.80) $ 0.03 $ (0.77)  A summary of the impact of adoption of IFRS 15 is as follows:  (a) Installation, start-up and commissioning services  Under IAS 18, the Company applied the revenue recognition criteria to each separate identifiable component of a single transaction. The contracts containing installation and start-up and commissioning services were accounted for as a separate element from the product sale. Costs associated with these services were accumulated in inventory and a portion of the contract revenue was deferred until the associated work was completed.  Under IFRS 15, these performance obligations are not distinct and are combined into a single performance obligation with the associated product, where the costs are insignificant in the context of the total contract and where the customer believes they are buying a final installed working product and are not buying the individual collection of products and services that when combined create the finished produc t. In these situations, revenue is now recorded inclusive of these immaterial performance obligations and the estimated costs to fulfill these obligations accrued for when control passes at the time of shipment of the related products. Accordingly, the Company accrued $914 in contract assets, reduced inventory by $78 and accrued $824 in provisions for future costs expected to be incurred and reduced the deficit by $12 at January 1, 2017. Similarly, the Company accrued $1,022 in contract assets, reduced inventory by $116 and accrued $625 in provisions for future costs expected to be incurred and reduced the deficit by $281 at December 31, 2017.  The restatement effect on the c onsolidated s tatements of o perations and c omprehensive l oss for the year ended December 31, 2017 results in a $63 increase in revenue and a $195 reduction in cost of sales. The impact of these restatements on cumulative translation adjustments arising from the Company’s subsidiaries was a gain of $11. (b) Sales agent commissions  The Company incurs sales agent commissions for obtaining contracts. Under IAS18, these costs were expensed when they were earned or incurred.  Under IFRS 15, these incremental costs incurred to obtain contracts with customers are deferred for contracts expected to be delivered after more than one year and expensed as the contract is delivered. The Company deferred $ 280 of commissions in prepaid expenses and reduced the deficit by the same amount at January 1, 201 7 . Similarly, the Company deferred $396 of commissions in prepaid expenses and reduced the deficit by the same amount at December 31, 2017. The impact of these restatements on cumulative translation adjustments arising from the Company’s subsidiaries was immaterial.  The restatement effect on the c onsolidated s tatements of o perations and c omprehensive l oss for the year ended December 31, 2017 results in a $116 decrease in selling, general and administrative expenses for commissions previously expensed. The impact of these restatements on cumulative translation adjustments arising from the Company’s subsidiaries was immaterial.  (c) Contract assets and liabilities  IFRS 15 distinguishes between contract assets and receivables based on whether receipt of the consideration is conditional on something other than the passage of time. At December 31 , 201 7 , there was $ 5,556 (January 1, 2017 - $4, 658) of trade and other receivables outstanding where the Company’s right to consideration was not unconditional (primarily relating to revenue accrued on long term contracts). This amount has been reclassified as current and non-current contract assets under IFRS 15.  Under IFRS 15, amounts received from customers before the Company has transferred the good or service are to be presented as contract liabilities. As a result, the amounts previously presented as deferred revenue related to contracts with customers have been reclassified as contract liabilities and amounts not relating to contracts with customers have been reclassified as deferred funding.  (d) Practical expedients  The Company has elected to make use of the following practical expedients: · Completed contracts under IAS 11 and IAS 18 before the date of transition have not been reassessed. · Costs incurred to obtain contracts with an amortization period of less than one year have been expensed as incurred. · For completed contract with variable consideration, the Company used the transaction price at the date of contract completion rather than estimating variable consideration amounts in the comparative reporting periods. · Consideration previously recognized was not adjusted for the effects of a significant financing component if the Company expected, at contract inception, that the period between when the Company transfers a promised good or service to the customer and when the customer pays for the good or service was one year or less. · For contracts that were modified before the date of initial application, the Company did not retrospectively restate the contract for those contract modifications. The Company reflected the aggregate effect of all of the modifications that occur before the beginning of the earliest period presented when: (i) identifying the satisfied and unsatisfied performance obligations; (ii) determining the transaction price; and (iii) allocating the transaction price to the satisfied and unsatisfied performance obligations. · The Company also applied the practical expedient not to disclose the amount of the transaction price allocated to the remaining performance obligations and an explanation of when the Company expects to recognize that amount as revenue for the year ended December 31, 2017

Accounting Standards Issued But

Accounting Standards Issued But Not Yet Applied - IFRS 16	12 Months Ended
	Dec. 31, 2018
Accounting Standards Issued But Not Yet Applied - IFRS 16 [abstract]
Accounting Standards Issued But Not Yet Applied - IFRS 16	Note 6 – Accounting Standards Issued But Not Yet Applied – IFRS 16  IFRS 16 Leases (“IFRS 16”) sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, the customer (“lessee”) and the supplier (“lessor”). This standard will replace IAS 17 Leases (“IAS 17”) and related Interpretations. IFRS 16 provides revised guidance on identifying a lease and for separating lease and non-lease components of a contract. IFRS 16 introduces a single accounting model for all lessees and requires a lessee to recognize right-of-use assets and lease liabilities for leases with terms of more than 12 months, unless the underlying asset is of low value, and depreciation of lease assets separately from interest on lease liabilities in the consolidated statement of operations and comprehensive loss. Under IFRS 16, lessor accounting for operating and finance leases will remain substantially unchanged. IFRS 16 is effective for annual periods beginning on or after January 1, 2019. The Company’s contractual obligations in the form of operating leases under IAS 17 will then be reflected on the balance sheet resulting in an increase to both assets and liabilities upon adoption of IFRS 16, and changes to the timing of recognition of expenses associated with the lease arrangements. The Company is assessing the new standard to determine the impact on its consolidated financial statements. An initial review has been completed to identify leases that will require recognition of a right-of-use asset and lease liability. The Company is currently quantifying these impacts and assessing its transition and implementation options. 

Cash and Cash Equivalents and R

Cash and Cash Equivalents and Restricted Cash	12 Months Ended
	Dec. 31, 2018
Cash and Cash Equivalents and Restricted Cash [abstract]
Cash and Cash Equivalents and Restricted Cash	Note 7 – Cash and Cash Equivalents and Restricted Cash      At December 31, 2018 2017  Cash and cash equivalents $ 7,561 $ 21,511  Restricted cash 935 435  Restricted cash – non-current 241 468  Total $ 8,737 $ 22,414  The restricted cash is held by financial institutions in Canada and Europe as partial security for standby letters of credit and letters of guarantee. At December 31, 2018 , the Company had standby letters of credit and letters of guarantee issued by several financial institutions of $2,890 ( 2017 – $2,821 ), with expiry dates extending to December 2021 . See Note 19 – Lines of Credit and Bank Guarantees for additional information.

Trade and Other Receivables

Trade and Other Receivables	12 Months Ended
	Dec. 31, 2018
Trade and Other Receivables [abstract]
Trade and Other Receivables	Note 8 – Trade and Other Receivables      At December 31, 2018 2017  Restated (Note 5)  Trade accounts receivable $ 3,313 $ 6,466  Less: provision for impairment (note 35) (30) (18)  Net trade accounts receivable 3,283 6,448  Other receivables 3,445 2,288  Total trade and other receivables $ 6,728 $ 8,736 

Contract Assets And Contract Li

Contract Assets And Contract Liabilities	12 Months Ended
	Dec. 31, 2018
Disclosure of contract assets and contract liabilities [abstract]
Contract Assets and Contract Liabilities	 Note 9 – Contract Assets and Contract Liabilities  The Company has recognized the following assets and liabilities related to contracts with customers:      At December 31, 2018 2017 $ change  Contract assets $ 6,223 $ 7,223 $ (1,000)  Less: non-current portion (1,689) (645) (1,044)  Current portion 4,534 6,578 (2,044)   Contract liabilities 16,001 14,044 1,957  Less: non-current portion (1,420) (2,223) 803  Current portion 14,581 11,821 2,760  (i) Significant changes in contract assets and liabilities Contract assets at December 31, 2018 includes $4,048 (2017 – $4,764 ) relating to receivables which are to be billed according to progress based and specified payment schedules, typical with long-term contracts. The remainder relates to the final instalment of contract price on the sale of equipment for installation and commissioning, which is not invoiced to the customer until this work is complete. The change in the contract assets balance during the period reflects the change in the timeframe for a right to consideration to become unconditional (i.e. for the contract asset to be reclassified as a receivable).  Contract liabilities represent deposits and payments received in advance from customers for license fees, product development contracts and equipment sales. The change in the contract liabilities balance during the period reflects changes in the time frame for performance obligations to be satisfied and the timing of receipt of deposits.  (ii) Revenue recognized in relation to contract liabilities Revenue recognized in the current year, included in opening contract liabilities, amounted to $7,042 (2017 - $895 ). There were no amounts recognized in the current year related to performance obligations that were satisfied in a prior year (2017 - $nil).  (iii) Unsatisfied performance obligations The following table shows unsatisfied performance obligations as at December 31, 2018:     At December 31, 2018 2017  OnSite Generation $ 20,600 $ 19,900  Power Systems 112,100 124,700  Total $ 132,700 $ 144,600  The Company expects $ 49 , 0 00 of the balance to be recognized as revenues in 2019 and $ 83 , 7 00 is to be recognized beyond 12 months.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2018
Inventories [abstract]
Inventories	Note 10 – Inventories      At December 31, 2018 2017  Restated (Note 5)  Raw materials $ 9,954 $ 9,708  Work-in-progress 6,349 4,750  Finished goods 871 590  Total inventories $ 17,174 $ 15,048  Total inventory in the table above are recorded net of provisions to write them down to net realizable value. At December 31, 2018 , the inventory provision was as follows:      2018 2017  At January 1, $ 1,534 $ 1,332  Net increase in the provision 834 873  Write-downs during the year (779) (691)  Foreign exchange revaluation 5 20  At December 31, $ 1,594 $ 1,534

Prepaid Expenses

Prepaid Expenses	12 Months Ended
	Dec. 31, 2018
Prepaid Expenses [abstract]
Prepaid Expenses	Note 11 – Prepaid Expenses      At December 31, 2018 2017  Restated (Note 5)  Prepaid expenses $ 1,593 $ 978  Costs incurred to obtain contracts with customers 367 396  Total prepaid expenses $ 1,960 $ 1,374 

Investment in Joint Ventures

Investment in Joint Ventures	12 Months Ended
	Dec. 31, 2018
Investment in Joint Venture [abstract]
Investment in Joint Ventures	 The costs incurred to obtain contracts with customers relate to sales agent commissions, which are deferred until the related contract revenues with customers are recognized. The amount amortized to the consolidated statement of operations and comprehensive loss for the year ended December 31, 2018 was $33 ( 2017 - $167 ).  Note 12 – Investment in Joint Venture s  On March 30, 2017, the Company entered into an arrangement with Enbridge Gas Distribution (Enbridge) to form the joint venture 2562961 Ontario Ltd. to develop, construct, own and operate a 2.5 megawatts (“MW”) Power -to-Gas energy storage facility project. The Company holds a 49% equity investment in this joint venture. The Board of Directors of the joint venture has five directors consisting of three nominees from Enbridge and two nominees of Hydrogenics and all resolutions are adopted by a majority vote. The Company accounts for this joint venture using the equity method in accordance with IFRS 11, “Joint Arrangements” using the hypothetical liquidation at book value (HLBV) method due to preferential dividends and return rights of the other partner .  During 2017, the Company sold the joint venture related project assets developed as part of the 2.5MW energy storage facility project for $2,030 . Hydrogenics received cash consideration of $1,035 and a 49% equity investment in the newly formed joint venture of $995 . A loss on disposal of the transferred assets arose of $146 , as the transfer to the joint venture was done at the historical Canadian dollar value. This loss on disposal is adjusted for in the Company’s 49% share of the loss relating to the equity interest received. It is eliminated against the investment in the joint venture and will be amortized over the life of the fixed assets. Of the loss of $146 , $35 was capitalized as the cost of the equity investment. Legal costs of $93 were capitalized as they were incurred in the creation of the joint venture.  During 2018, the Company sold the joint venture related project assets developed as part of the 2.5MW energy storage facility project for $1,372 . Hydrogenics received cash consideration of $700 and a 49% equity investment in the newly formed joint venture of $672 . The Company recorded a $30 gain on sale of assets as the transfer was done at historical Canadian dollar value. This gain on sale is adjusted for the Company’s 49% share of the loss relating to the equity interest received. It is eliminated against the investment in joint venture and will be amortized over the life of the project. Of the gain of $30, $8 was capitalized and netted against the cost of the equity investment.  During 2018, t he energy storage facility p roject was commissioned and accepted by the Independent Energy Service Operator (“IESO”). The facility began in- service operations under an IESO Regulation Services contract effective May 2018.      2018 2017  Balance January 1, $ 1,176 $ –  Equity investment in joint venture 664 1,123  Loss from investment in joint venture using HLBV method (76) –  Amortization of deferred loss on disposal (10) (9)  Foreign currency translation (loss) gain (110) 62  Investment in Enbridge joint venture at December 31, $ 1,644 $ 1,176  Summarized financial information for the joint venture, as presented in the IFRS financial statements of 2562961 Ontario Ltd. is as follows:      At December 31, 2018 2017  Assets  Current assets $ 439 $ 1  Non-current assets 3,202 2,156  Total assets $ 3,641 $ 2,157  Liabilities  Current liabilities $ 293 $ –  Total liabilities 293 –  Net assets $ 3,348 $ 2,157      For the year ended December 31, 2018 2017  Revenue $ 627 $ –  Earnings before income taxes 71 1  Joint venture earnings from continuing operations $ 52 $ 1      At December 31, 2018 2017  Opening net assets of 2562961 Ontario Ltd. (Equity Investment) $ 2,157 $ –  Investment in 2562961 Ontario Ltd. 1,372 2,030  Joint venture earnings during the year 52 1  Foreign currency translation (233) 126  Closing net assets of 2562961 Ontario Ltd. $ 3,348 $ 2,157  Unrealized (gains) losses on sales to 2562961 Ontario Ltd. 56 71  Adjusted net assets of 2562961 Ontario Ltd. 3,404 2,228  Company’s share of net assets using the HLBV method $ 1,570 $ 1,092  Plus: capitalization of legal costs 93 93  Less: amortization of deferred loss on disposal (19) (9)  Investment in Enbridge joint venture at December 31 $ 1,644 $ 1,176  On May 28, 2014, the Company entered into a joint arrangement with Kolon Water & Energy Co. Ltd., whereby the parties formed the joint venture Kolon Hydrogenics to launch and market potential businesses based on products and technologies produced by Hydrogenics for the Korean market. The Company has a 49% equity position in Kolon Hydrogenics and shares joint control. The Board of Directors of the joint venture has four directors consisting of two nominees from each of Hydrogenics and Kolon Water and Energy and all resolutions are adopted by an affirmative vote of two thirds. The Company accounts for this joint venture using the equity method in accordance with IFRS 11, “Joint Arrangements”.  In June 2018, Kolon Water & Energy Co. Ltd. and the Company commenced discussions with respect to dissolving the joint arrangement. The carrying value of the assets of Kolon Hydrogenics have been reduced to their estimated net recoverable amount based upon an assessment of fair values less costs of disposal. The share in loss of the joint venture for the year reflects the Company’s proportionate share of this fair value adjustment. Discussions are ongoing to dissolve the joint venture in 2019.      2018 2017  Balance January 1, $ 1,621 $ 1,750  Share in loss of the joint venture (1,561) (334)  Foreign currency translation gain (loss) (60) 205  Investment in Kolon Hydrogenics joint venture at December 31, $ – $ 1,621 

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [abstract]
Property, Plant and Equipment	Note 13 – Property, Plant and Equipment      Plant and test equipment Furniture and equipment Computer hardware Leasehold improvements Construction in progress Total  Net book value December 31, 2017 $ 183 $ 1,187 $ 204 $ 352 $ 1,948 $ 3,874  Additions 155 373 58 290 125 1,001  Disposals – – (1) – (1,342) (1,343)  Depreciation (100) (333) (90) (117) – (640)  Foreign exchange (8) (9) (4) (4) – (25)  Net book value December 31, 2018 $ 230 $ 1,218 $ 167 $ 521 $ 731 $ 2,867   Total cost $ 3,712 $ 5,889 $ 548 $ 2,044 $ 731 $ 12,924  Total accumulated depreciation (3,482) (4,671) (381) (1,523) – (10,057)  Net book value December 31, 2018 $ 230 $ 1,218 $ 167 $ 521 $ 731 $ 2,867  Included in construction in progress is $ Nil (2017 - $1, 342 ) relating to capital costs to be transferred to the joint venture project with Enbridge (note 12). During the current and prior year, assets with a book value of $1,342 and $2,176 respectively were transferred to the Enbridge joint venture (notes 12 and 32).  Depreciation of $454 ( 2017 – $3 97 ) was included in selling, general and administrative expenses, $104 (2017 - $ 81 ) in research and product development expenses, and $82 ( 2017 – $137 ) in cost of sales in consolidated statement of operations and comprehensive loss.      Plant and test equipment Furniture and equipment Computer hardware Leasehold improvements Construction in progress Total  Net book value December 31, 2016 $ 214 $ 1,270 $ 182 $ 308 $ 2,121 $ 4,095  Additions 55 233 91 117 2,003 2,499  Disposals (11) – (2) – (2,176) (2,189)  Depreciation (104) (338) (97) (76) – (615)  Foreign exchange 29 22 30 3 – 84  Net book value December 31, 2017 $ 183 $ 1,187 $ 204 $ 352 $ 1,948 $ 3,874   Total cost $ 3,604 $ 5,648 $ 558 $ 1,777 $ 1,948 $ 13,535  Total accumulated depreciation (3,421) (4,461) (354) (1,425) – (9,661)  Net book value December 31, 2017 $ 183 $ 1,187 $ 204 $ 352 $ 1,948 $ 3,874

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2018
Intangible Assets [abstract]
Intangible Assets	Note 14 – Intangible Assets      Computer software 2018 2017  Net book value January 1, $ 180 $ 203  Additions 125 25  Amortization (66) (57)  Foreign exchange (7) 9  Net book value December 31, $ 232 $ 180   Total cost $ 2,158 $ 2,043  Total accumulated depreciation (1,926) (1,863)  Net book value December 31, $ 232 $ 180  Amortization of $66 ( 2017 – $57 ) is included in the consolidated statements of operations and comprehensive loss in selling, general and administrative expenses.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2018
Changes in goodwill [abstract]
Goodwill	Note 15 – Goodwill  The carrying amounts of goodwill at the beginning and end of the current and previous years are set out below.      2018 2017  At January 1, $ 4,569 $ 4,019  Foreign exchange revaluation (210) 550  At December 31, $ 4,359 $ 4,569  The goodwill relates to the Company's OnSite Generation business CGU. The Company performs its annual impairment test as of September 30. In estimating the recoverable amount of this CGU, the Company first used an income approach, discounting its future estimated cash flows for Q4 2018 and a five -year forecast period, starting with the approved 2019 budget, and discounted those projected cash flows at a rate of return that reflects the relative risks of achieving those cash flows. To this amount, the Company added the present value of a terminal value, determined by applying a capitalization rate to the expected annual cash flows to be generated beyond the forecast period, and the present value of the tax shield from existing tax loss carryforwards to determine an estimated enterprise value. The resulting enterprise value was then adjusted for redundant assets, interest bearing debt and debt equivalents and estimated costs to sell to determine an estimated fair value less cost to sell. Discounted cash flows over the forecast period used a five -year revenue compound annual growth rate (CAGR) of approximately 30% (2017 – 20% ) and a perpetual growth rate of 2% (2017 – 2% ) thereafter. The five-year revenue CAGR used in the discounted cash flows calculations differs from past experience. Management has determined the five-year revenue CAGR based on expectations for future growth in demand for hydrogen generation products in our core markets; notably, multimegawatt Power-to-Gas and hydrogen refueling opportunities, the impact of recently launched and to be launched solutions, as well as its current backlog. Gross direct margins (excluding indirect overheads) are projected to decline from 29% to 24.5% (2017 – 29% fixed) throughout the forecast period reflecting management’s expectation of competitive pressure on margins to achieve a 30% CAGR. Selling, general and administrative expenses and indirect manufacturing overheads are projected to increase at approximately 5% (2017 – 3% ) per year after the 2018 period. Research and development costs (net of grants) are anticipated to increase in 2019 and 2020 and then return to historic levels of less than $1.5 million per year thereafter. Working capital requirements were estimated to approximate 10% (2017 – 15% ) of annual sales throughout the forecast period. Using a weighted cost of capital approach, the Company applied a discount rate of 11.6% (2017 – 15.5% ) to determine the present value of the projected cash flows and then deducted 1.25% (2017 - 3% ) for estimated costs to sell. The Company supplemented the discounted cash flow analysis by considering transactions multiples over the past five years and current trading multiples for broadly comparable public company businesses with similar operations within the same industry to the resulting sales multiple of the OnSite CGU from the discounted cashflow approach ( 1.2 times (2017 – 2.2 ) trailing 12 months revenues) which was within the low end of the range due the significantly smaller size of the Company’s operations relative to some of these public companies comparables. The sales and operations of the OnSite Generation CGU constitutes approximately half of the Company’s current sales and operations. Accordingly, the Company also compared the enterprise value of the OnSite Generation CGU against the Company’s overall market capitalization and the implied valuation of its Power Systems CGU and the respective revenue multiples. The revenue multiple for the Company as a whole was 2.5 times (2017 - 3.1 ) trailing 12 months revenues, the implied revenue multiple for the Power Systems CGU was 4.5 times (2017 - 3.8 ) trailing 12 months revenue and the implied revenue multiple for the OnSite Generation CGU was 1.2 times (2017 - 2.2) trailing 12 months revenue. Management believes all of these multiples are within the low end of the range when compared to multiples of broadly comparable public companies in the hydrogen fuel cell industry. As the valuation techniques used by the Company require the use of unobservable inputs, the recoverable amount of the Company’s OnSite Generation CGU is classified within Level 3 of the fair value hierarchy.  No impairment charges arose as a result of the reviews in either 2018 or 2017. Reasonably possible changes in key assumptions in the discounted cash flow approach would not cause the recoverable amount of the OnSite Generation CGU to fall below its carrying value. The recoverable amount would equal its carrying value if a revenue multiple of 0.5 times (2017 - 0.3 ) revenue was used.

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Dec. 31, 2018
Trade and other payables [abstract]
Trade and Other Payables	Note 16 – Trade and Other Payables  Accounts payable and accrued liabilities are as follows:      At December 31, 2018 2017   Trade accounts payable $ 3,952 $ 4,612  Accrued payroll and related compensation 2,292 2,645  Supplier accruals 2,584 2,126  Accrued professional fees 206 224  Other 34 129  Total accounts payable and accrued liabilities $ 9,068 $ 9,736

Financial Liabilities

Financial Liabilities	12 Months Ended
	Dec. 31, 2018
Financial Liabilities [abstract]
Financial Liabilities	Note 17 – Financial Liabilities  Financial liabilities are as follows:      At December 31, 2018 2017  Current portion of long-term debt – Export Development Canada (note 20) $ 1,983 $ 2,470  Current portion of long-term debt – Province of Ontario (note 20) 628 622  Warrants 11 409  Deferred share unit liability (note 22) 730 1,406  Current portion of capital lease (note 20) 7 6  Total financial liabilities $ 3,359 $ 4,913  Warrants  On November 4, 2016, concurrent with a new loan agreement with Export Development Canada (“EDC”), the Company issued 200,575 share purchase warrants. Each warrant was exercisable for one common share of the Company at an exercise price of US $6.85 per common share. The warrants were transferrable and were scheduled to expire on November 4, 2021 . The proceeds of the loan (net of transaction costs) were allocated between the fair value of the warrant liability and the debt. These warrants include anti-dilution provisions, and as a result were accounted for as a financial liability with changes in fair value reflected in the consolidated statements of operations and comprehensive loss. These warrants were exercised on December 1, 2017 for cash proceeds of $ 1,374 whi ch together with the associated warrant liability of $592 are reflected in the statements of changes in equity.  On May 8, 2015, concurrent with a new loan agreement with a syndicate of lenders, the Company issued 250,000 share purchase warrants. Each warrant was exercisable for one common share of the Company at an exercise price of US $15.00 per common share. The warrants are non-transferrable and expire on May 6, 2019 . As a result of this issuance, the fair market value of these warrants of $885 was included in other finance (losses) gains. These warrants include anti-dilution provisions, and as a result are accounted for as a financial liability with changes in fair value reflected in the consolidated statements of operations and comprehensive loss. On December 16, 2015, as a result of the public offering, the exercise price of the warrants was reduced to US $10.85 per common share.  The fair value of the outstanding warrants was determined using the Black-Scholes option pricing model with the following weighted average assumptions:      At December 31, 2018 2017  Risk-free interest rate (%) 1.86% 1.68%  Expected volatility (%) 60.1% 55.3%  Expected life in years 0.35 0.38  Expected dividend Nil Nil 

Provisions

Provisions	12 Months Ended
	Dec. 31, 2018
Warranty provision [abstract]
Provisions	Note 18 – Provisions  Changes in the Company’s aggregate provisions are as follows:      Warranty Startup and commissioning Total  At January 1, $ 2,095 $ 625 $ 2,720  Additional provisions 1,994 726 2,720  Utilized during the year (906) (784) (1,690)  Unused amounts reversed (781) (12) (793)  Foreign currency translation (75) (31) (106)  Total provision at December 31, 2018 2,327 524 2,851  Less current portion (1,636) (405) (2,041)  Long-term provision at December 31, 2018 $ 691 $ 119 $ 810   Warranty Startup and commissioning Total Restated (Note 5)  At January 1, $ 2,062 $ 824 $ 2,886  Additional provisions 1,192 1,087 2,279  Utilized during the year (639) (1,358) (1,997)  Unused amounts reversed (734) – (734)  Foreign currency translation 214 72 286  Total provision at December 31, 2017 2,095 625 2,720  Less current portion (1,174) (570) (1,744)  Long-term provision at December 31, 2017 $ 921 $ 55 $ 976 

Lines of Credit and Bank Guaran

Lines of Credit and Bank Guarantees	12 Months Ended
	Dec. 31, 2018
Disclosure of credit risk exposure [abstract]
Lines of Credit and Bank Guarantees	Note 19 – Lines of Credit and Bank Guarantees  At December 31, 2018 , the Company’s subsidiary in Belgium (the “Borrower”) had a joint credit and operating line facility of €7,000 (the “Credit Facility”), which renews annually in April upon review. Under the Credit Facility, the Borrower may borrow up to a maximum of 75% of the value of awarded sales contracts, approved by the Belgian financial institution, to a maximum of €500 ; and may also borrow up to €1,500 for general business purposes, provided sufficient limit exists under the overall facility limit of €7,000 . Of the €7,000 facility, €2,175 or approximately $2,491 was drawn as standby letters of credit and bank guarantees and €Nil was drawn as an operating line. At December 31, 2018 , the Company had availability of €6,321 or approximately $7,234 ( December 31, 2017 – $4,377 ) under the Credit Facility totaling €4,321, or approximately $4,945 , for use as letters of credit and bank guarantees and totaling €2,000, or approximately $2,289 , as an operating line.  The C redit F acility bears interest at EURIBOR plus 1.45% per annum and is secured by a €1,000 secured first charge covering all assets of the Borrower. The credit facility contains a negative pledge precluding the Borrower from providing security over its assets. Additionally, the Borrower is required to maintain a solvency covenant, defined as equity plus current account (intercompany account with the parent company), divided by total liabilities of not less than 25% and ensure that its intercompany accounts with parent company do not fall below a defined level. At December 31, 2018 , the Borrower was in compliance with these covenants.  At December 31, 2018 , the Company also had a Canadian credit facility of $2,199 with no expiration date for use only as letters of credit and bank guarantees. At December 31, 2018 , $ 399 was drawn as standby letters of credit and bank guarantees. At December 31, 2018 , the Company had $1,800 ( December 31, 2017 – $2,391 ) available under this facility .  These letters of credit and bank guarantees relate primarily to obligations in connection with the terms and conditions of the Company’s sales contracts. The standby letters of credit and letters of guarantee may be drawn on by the customer if the Company fails to perform its obligations under the sales contracts.

Other Non-current Liabilities

Other Non-current Liabilities	12 Months Ended
	Dec. 31, 2018
Other Non-current Liabilities [abstract]
Other Non-current Liabilities	 Note 20 – Other Non-current Liabilities  Other non-current liabilities are as follows:      At December 31, 2018 2017  Long-term debt – Export Development Canada (i) $ 5,958 $ 8,344  Long-term debt – Province of Ontario (ii) 2,091 2,896  Non-current post-retirement benefit liabilities (iii) 247 330  Capital lease 33 44  Total 8,329 11,614  Less current portion of long-term debt – EDC (note 17) (1,983) (2,470)  Less current portion of long-term debt – Province of Ontario (note 17) (628) (622)  Less current portion of capital lease (note 17) (7) (6)  Total other non-current liabilities $ 5,711 $ 8,516  (i) Long-term debt – Export Development Canada (“EDC”)  In the fourth quarter of 2016, the Company entered into a loan agreement with EDC for a five - year facility of $9,000 . The loan is structured as a five- year term loan with quarterly interest payments calculated at an annual interest rate of U.S. prime plus 10% , declining to U.S. prime plus 5% to 7% if certain annual earnings before interest, taxes, depreciation and amortization thresholds are met. The loan is secured by a second charge over the assets located within Canada. Commencing March 31, 2017, the loan principal is subject to four quarterly repayments of $250 followed by 16 quarterly repayments of $500 . There is an option to prepay a portion of, or the entire loan at any time, subsequent to March 31, 2017.  The amortized cost of this loan at December 31, 2018 was $5,958 (December 31, 2017 – $8, 344 ). Total interest expense for the year ended December 31, 2018 was $1,133 (December 31 , 2017 – $1 , 306 ). For the year ended December 31, 2018 , accretion of deferred financing fees of $57 has been included in interest expense (December 31, 2017 – $102 ).  The change in carrying value of this liability was as follows:      2018 2017  At January 1, $ 8,344 $ 8,625  Principal repayments during the year (2,250) (750)  Interest payments during the year (1,370) (1,093)  Interest accretion during the year 1,133 1,306  Revaluation of variable rate long-term debt (note 28) 101 256  At December 31, $ 5,958 $ 8,344  (ii) Long-term debt – Province of Ontario  In 2011, the Company entered into a loan agreement with the Province of Ontario’s Ministry of Economic Development and Trade, Strategic Jobs and Investment Fund for funding up to C $6,000 . Each draw on the loan is calculated based on 50% of eligible costs to a maximum o f C $1,500 per disbursement. Eligible costs had to be incurred between October 1, 2010 and September 30, 2015.  After this five -year period, the loan bears interest at a rate of 3.67% and will require repayment at a rate of 20% per year of the outstanding balance for the five years subsequent to the sixth anniversary of the first disbursement. There is no availability remaining under this facility at December 31, 2018 .  The loan is collateralized by a general security agreement covering assets of Hydrogenics Corporation. Additionally, the Corporation is required to maintain a minimum balance of cash in Canadian dollars in a Canadian financial institution at all times. The Company was in compliance with this covenant at December 31, 2018 .  The change in carrying value of this liability was as follows:      2018 2017  At January 1, $ 2,896 $ 3,239  Principal repayments during the year (870) (888)  Interest payments during the year (128) (181)  Interest accretion during the year 416 503  Foreign currency translation (223) 223  At December 31, $ 2,091 $ 2,896  (iii) Post-retirement benefit liabilities  T he liability relates to defined contribution pension plans in Belgium and is payable in euros. Applicable law states that in the context of defined contribution plans, the employer must guarantee a minimum return of 3.75% on employee contributions and 3.25% on employer contributions. The minimum guaranteed return for defined contributions plans in Belgium results in the employer being exposed to financial risk for the legal obligation to pay further contributions if the fund does not hold sufficient assets to meet the minimum guaranteed return.  The change in carrying value of this liability was as follows:      2018 2017  At January 1, $ 330 $ 377  Current service and net interest cost 122 153  Employer contributions in the year (122) (153)  Re-measurement of actuarial liability (70) (99)  Foreign currency translation (13) 52  At December 31, $ 247 $ 330   2018 2017  Plan assets $ 1,777 $ 1,716  Accrued benefit obligation (2,024) (2,046)  Net defined benefit obligation $ (247) $ (330)  The Company has estimated the p ost-retirement benefit liabilities of $247 at December 31, 2018 , using an actuarial measurement.

Share Capital

Share Capital	12 Months Ended
	Dec. 31, 2018
Share Capital [abstract]
Share Capital	Note 21 – Share Capital  Common shares  The authorized share capital of the Company consists of an unlimited number of common shares, with no par value, and an unlimited number of preferred shares in series, with no par value.      2018 2017  Number Amount Number Amount  Balance at January 1, 15,436,879 $ 387,746 12,544,960 $ 365,923  Adjustment for partial shares on share consolidation – – (1) –  Issuance of common shares – – 2,682,742 19,725  Warrants exercised (note 17) – – 200,575 1,966  Issuance of common shares on vesting of performance share units (note 22) 4,204 96 4,203 96  Issuance of common shares on exercise of stock options (note 22) 6,400 69 4,400 36  At December 31, 15,447,483 $ 387,911 15,436,879 $ 387,746  Common share issuance  On April 28, 2017, the Company and Fuzhou Bonded Zone Hejili Equity Investment Limited Partnership (“ Hejili ”) entered into a subscription agreement to issue 2,682,742 common shares of Hydrogenics to Hejili on a private placement basis, for gross proceeds to Hydrogenics of $21,000 or approximately $7.83 per common share. The subscription price represented a 10% prem ium to the 20 -day volume-weighted average trading price of the Company’s common shares on the NASDAQ for the period ending April 27, 2017.  The transaction closed on June 27, 2017 and the Company received net proceeds of $19,725 after underwriting fees and expenses of $1,275 . Subsequent to closing of the private placement, Hejili’s interest in Hydrogenics wa s approximately 17.6% of total issued common shares.  The subscription agreement provides, among other things, that Hejili has participation rights on future offerings and the right to nominate one director to the board of directors of Hydrogenics, and that Hejili will be subject to certain restrictions, including lock-up, transfer and voting restrictions, subject, in each case, to certain ownership threshold requirements. The subscription agreement also provides that Hejili will cooperate with Hydrogenics to jointly develop the Chinese market for hydrogen, energy storage and fuel cell products.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Stock-Based Compensation	Note 22 – Stock-Based Compensation  Under the Hydrogenics Omnibus Incentive Plan adopted in 2012, the Corporation may issue stock options, RSUs and PSUs to employees, directors and consultants as part of a long-term incentive plan. Stock options were previously granted under the Corporation’s Stock Option Plan.  Under the Company’s previous Stock Option Plan, 234,976 stock options were outstanding at December 31, 2018 . No further stock options may be issued under the Corporation’s Stock Option Plan.  Effective May 11, 201 8 , the Company amended the Omnibus Incentive Plan to increase the number of shares available for issuance to 1,308,032 from 1,002,069 . Th e shareholders’ resolution was passed on May 11, 201 8 .  Of the 1, 308,032 shares available under the Omnibus Incentive Plan, to be issued as stock options, RSUs and PSUs , 618,113 have been granted as stock options , 202,707 have been granted as RSUs and were outstanding at December 31, 2018 . In addition, 12,609 previously issued PSU’s had fully vested as of December 31, 2018. The Corporation has 474,603 of share units available for issue as stock options, RSUs and PSUs under the Omnibus Incentive Plan at December 31, 2018 .  Stock options  A summary of the Company’s stock option plan is as follows:      2018 2017  Weighted Weighted  average average  Number of exercise price Number of exercise price  shares C$ shares C$  Balance at January 1, 762,173 $ 7.99 628,636 $ 7.97  Granted 111,621 11.23 141,268 8.56  Exercised (6,400) 8.05 (4,400) 6.22  Forfeited (9,280) 13.25 – –  Expired (5,025) 10.44 (3,331) 29.25  At December 31, 853,089 $ 8.37 762,173 $ 7.99  During the year ended December 31, 2018 , 6,400 ( 2017 – 4,400 ) stock options were exercised resulting in cash proceeds of $40 ( 2017 – $20 ), an increase in equity of $69 ( 2017 – $36 ) with an offset to contributed surplus of $29 ( 2017 – $16 ).  During the year ended December 31, 2018 , 111,621 ( 2017 – 141,268 ) s tock options were granted with an average fair value of C $11.23 per option ( 2017 – $8.56 ). All options are for a term of ten years from the date of grant and vest over four years unless otherwise determined by the Board of Directors. The fair value of the stock options was determined using the Black-Scholes option pricing model with the following weighted average assumptions:      2018 2017  Risk-free interest rate 2.12 % 1.34 %  Expected volatility 64.3 % 64.6 %  Expected life in years 7 6  Expected dividend Nil Nil  Expected volatility was determined using the historical volatility for the Company’s share price for the seven years prior to the date of grant, as this is the expected life of the stock options.  Stock-based compensation expense for the year ended December 31, 2018 , related to stock options, was $539 ( 2017 – $444 ) and was included in selling, general and administrative expenses with an offsetting increase to contributed surplus.  The following table summarizes information about the Company’s stock options as of December 31, 2018 :      Grant date Expiry date Total number of options Weighted average remaining contractual life (in years) Exercise Price C$ Number of vested options Weighted average remaining contractual life (in years) Exercise Price C$  March 27, 2009 March 27, 2019 5,284 0.24 13.25 5,284 0.24 $ 13.25  April 6, 2010 April 5, 2020 19,787 1.26 4.91 19,787 1.26 4.91  March 31, 2011 March 31, 2021 83,000 2.25 6.96 83,000 2.25 6.96  June 8, 2011 June 8, 2021 126,905 2.44 5.03 126,905 2.44 5.03  May 10, 2012 May 11, 2022 157,871 3.36 6.25 157,871 3.36 6.25  November 19, 2012 November 19, 2022 39,476 3.89 6.60 39,476 3.89 6.60  March 21, 2013 March 21, 2023 15,000 4.22 8.10 15,000 4.22 8.10  March 26, 2015 March 25, 2025 56,821 6.23 16.14 42,616 6.23 16.14  March 30, 2016 March 31, 2026 96,056 7.25 10.53 48,028 7.25 10.53  March 14, 2017 March 14, 2027 141,268 8.20 8.56 35,317 8.20 8.56  March 13, 2018 March 13, 2028 90,836 9.20 11.41 – 9.20 11.41  June 1, 2018 June 1, 2028 20,785 9.42 10.45 – 9.42 10.45  853,089 5.29 $ 8.37 573,284 5.29 $ 8.37  Performance Share Units (“PSUs”)  Under the Hydrogenics Omnibus Incentive Plan adopted in 2012, the Company may issue performance based share units to employees, directors and consultants. Pursuant to the Hydrogenics Omnibus Incentive Plan, participants may be granted a portion of their long-term incentive plan in the form of PSUs instead of RSUs and stock options. A PSU is a unit, equivalent in value to a common share of the Company. Each PSU entitles the participant to receive a cash payment or common shares, at the option of the Company. The fair value of the PSUs is recognized as a compensation expense and is pro-rated over the expected vesting period with the offsetting increase to contributed surplus. Fair value is calculated as the market value of the common share at the date of grant. Each PSU is subject to vesting performance conditions. The Company estimates the length of the expected vesting period at the grant date, based on the most likely outcome of the performance conditions. The Company will revise its estimate of the length of the vesting period, if necessary, if sub sequent information indicates that the length of the vesting period differs from previous estimates and any change to compensation cost will be recognized in the period in which the revised estimate is made. Forfeitures are estimated at the grant date and are revised to reflect a change in expected or actual forfeitures. The expiry date of PSUs granted is five years from the date of award.  A summary of the Company’s PSU activity is as follows:      2018 2017  Balance at January 1, 191,366 195,569  Expired (187,162) –  Vested – share issuance (4,204) (4,203)  At December 31, – 191,366  Stock-based compensation expense for the year ended December 31, 2018 , related to PSUs, was $6 ( 2017 – $31 ) and was included in selling, general and administrative expenses with an offsetting increase to contributed surplus.  Equity-settled Restricted Share Units (“RSUs”)  An RSU is a unit equivalent in value to a common share of the Company. The RSUs will be settled by issuance of shares in the Company. The cost of the Company’s RSUs is determined using the cliff vesting method and is charged to selling, general and administrative expenses. RSUs vest three years from grant date. The fair value of each grant of RSUs is the fair value of the Company’s share price on the date of grant. The resulting compensation expense, i ncluded in selling, general and administrative expenses, is based on the fair value of the awards granted is charged to income over the period the employees unconditionally become entitled to the award, with a corresponding increase to contributed surplus.  A summary of the Company’s RSU activity is as follows:      2018 2017  Balance at January 1, 133,184 52,483  RSUs issued 69,523 80,701  At December 31, 202,707 133,184  Stock-based compensation expense for the year ended December 31, 2018 , related to RSUs , was $412 (2017 – $267 ) and was included in selling, general and administrative expenses with an offsetting increase to contributed surplus.  Deferred Share Units (“DSUs”)  The Company has a deferred share unit plan for directors. Pursuant to the DSU Plan, non-employee directors are entitled to receive all or any portion of their annual cash retainer and meeting fees in the form of DSUs instead of cash. A DSU is a unit, equivalent in value to a common share of the Company. Each DSU entitles the participant to receive a cash payment upon termination of directorship, valued at the price of the Company’s common share s on the TSX on the date of termination. Compensation cost for DSUs granted under the DSU plan is recorded as an expense with a corresponding increase in accrued liabilities and is measured at fair value. The DSU liability is marked-to-market each reporting period with the offset recorded in selling, general and administrative expenses.  A summary of the Company’s DSU activity is as follows:      2018 2017  Number Amount Number Amount  Balance at January 1, 125,949 $ 1,406 106,506 $ 456  DSU compensation expense 21,222 145 20,277 174  DSU cancellation – – (834) (9)  DSU fair value adjustments – (821) – 785  At December 31, 147,171 $ 730 125,949 $ 1,406  For the year ended December 31, 2018 , the Company recognized $145 ( 2017 – $165 ) as expense for the issue of new DSUs (net of cancellations) and a recovery of $821 ( 2017 – expense of $785 ) for the mark-to-market adjustment on the liability.  The DSU liability at December 31, 2018 of $730 ( 2017 – $1,406 ) was included in financial liabilities. DSUs vest immediately on the date of issuance.  Summary of stock-based compensation expense (recovery)      Years ended December 31, 2018 2017  Stock-based compensation expense - stock options $ 539 $ 444  Stock-based compensation expense - PSU 6 31  Stock-based compensation expense - RSU (equity-settled) 412 267  Subtotal stock based compensation expense 957 742  DSU - new issuance (net of cancellations) 145 165  DSU - mark-to-market adjustment (821) 785  Subtotal stock-based compensation expense - DSU (676) 950  Total $ 281 $ 1,692

Selling, General and Administra

Selling, General and Administrative Expenses	12 Months Ended
	Dec. 31, 2018
Selling, general and administrative expense [abstract]
Selling, General and Administrative Expenses	Note 23 – Selling, General and Administrative Expenses      Year ended December 31, 2018 2017  Restated (Note 5)  Salaries and benefits, office administration and other expenses $ 10,812 $ 11,480  Depreciation (note 13) 454 397  Amortization (note 14) 66 57  Stock-based compensation - stock options, PSU and RSU (note 22) 957 742  Stock-based compensation - DSU (note 22) (676) 950  Total $ 11,613 $ 13,626

Research and Product Developmen

Research and Product Development Expenses	12 Months Ended
	Dec. 31, 2018
Research and Product Development Expenses [abstract]
Research and Product Development Expenses	Note 24 – Research and Product Development Expenses  Research and product development expenses are recorded net of non-repayable third - party program funding received or receivable. For the years ended December 31, 2018 and 2017 , research and product development expenses and non-repayable program funding, which have been received or receivable, are as follows:      Year ended December 31, 2018 2017  Research and product development expenses $ 12,023 $ 8,812  Government research and product development funding (4,537) (2,436)  Total $ 7,486 $ 6,376

Key Management Compensation

Key Management Compensation	12 Months Ended
	Dec. 31, 2018
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Key Management Compensation	Note 25 – Key Management Compensation  Key management includes the Company’s directors and key executive members.      Year ended December 31, 2018 2017  Salaries and short-term employee benefits $ 2,286 $ 1,873  Stock-based compensation  DSUs 145 165  Stock options 598 561  RSUs 601 533  PSUs 30 –  Total $ 3,660 $ 3,132 Stock-based compensation represents fair value of amounts granted during the year.

Expenses by Nature

Expenses by Nature	12 Months Ended
	Dec. 31, 2018
Expenses by nature [abstract]
Expenses by Nature	Note 26 – Expenses by Nature  The following expenses are included in cost of sales; selling, general and administrative expenses; and gross research and product development expenses.     Year ended December 31, 2018 2017  Restated (Note 5)  Raw materials and consumables used $ 23,162 $ 32,818  Employee benefits (note 27) 17,857 18,497  Facilities 2,942 2,683  Professional services 1,311 1,220  Depreciation and amortization (note 13, 14) 706 672  Shareholder and other corporate communications 395 479  Insurance 502 504  Marketing 581 499  Other 1,351 1,503  Total $ 48,807 $ 58,875

Employee Benefits Expense

Employee Benefits Expense	12 Months Ended
	Dec. 31, 2018
Employee Benefits Expense [abstract]
Employee Benefits Expense	Note 27 – Employee Benefits Expense  The following employee benefits expenses are included in cost of sales; selling, general and administrative expenses and research and development expenses.      Year ended December 31, 2018 2017  Restated (Note 5)  Salaries and wages $ 16,461 $ 15,790  Stock-based compensation (including equity-settled RSUs & PSUs), (note 22) 957 742  Medical, dental and insurance 415 346  Pension costs 326 270  Stock-based compensation – DSUs (note 22) (676) 950  Other 374 399  Total $ 17,857 $ 18,497

Other Finance Gains and Losses,

Other Finance Gains and Losses, Net	12 Months Ended
	Dec. 31, 2018
Gains (losses) on financial instruments [abstract]
Other Finance Gains and Losses, Net	Note 28 – Other Finance Gains and Losses, Net  Components of other finance gains and losses, net are as follows:      Year ended December 31, 2018 2017  Revaluation of variable rate long-term debt – EDC (note 20) $ (101) $ (256)  Gain (loss) from change in fair value of outstanding warrants (note 17) 398 (675)  Total $ 297 $ (931)

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2018
Income Taxes [abstract]
Income Taxes	Note 29 – Income Taxes  The Corporation had net losses for the periods ended December 31, 2018 and 2017 and income tax expense was $300 and $nil for each of these years, respectively.  The estimated income tax rate for the Company is based on substantively enacted corporate tax rates, expected timing of reversals, and expected taxable income allocation to various tax jurisdictions.  The Company’s computation of income tax expense is as follows:      Years ended December 31, 2018 2017  Restated (Note 5)  Loss before income taxes $ (13,039) $ (10,766)  Statutory income tax rate 25% 25%  Income tax recovery at statutory rates (3,260) (2,692)  Non-deductible expenses 302 94  Withholding tax 300 –  Tax losses and other temporary differences not recognized 3,244 2,622  Income taxes at different rates in foreign and other provincial jurisdictions (233) (256)  Other (53) 231  Total $ 300 $ –  At December 31, 2018 , the Company has available income tax loss carry-forwards of $109,953 that may be used to reduce taxable income in future years, in certain jurisdictions, expiring as follows:     For the years ended 2018 2017  2024 $ 118 $ 118  2025 244 244  2026 512 512  2027 14 14  2028 1 1  2029 517 517  2030 7,208 7,208  2031 6,243 6,432  2032 5,524 5,706  2033 – –  2034 4,814 4,680  2035 5,798 6,238  2036 5,237 5,411  2037 4,789 4,853  2038 6,177 –  No expiry 62,757 61,518  Total $ 109,953 $ 103,452  Components of the Company’s tax benefit of deductible temporary differences and unused tax losses are:      Year ended December 31, 2018 2017  Non-capital losses $ 30,508 $ 30,984  Investment tax credits 1,649 1,349  Scientific research and experimental development 745 745  Property, plant and equipment and intellectual property 1,592 1,406  Provisions 200 131  Other 850 669  Total $ 35,544 $ 35,283  No deferred income tax asset has been recognized in respect of the $35,544 of losses and other temporary differences, reflecting the Company’s uncertainty associated with the realization of deferred income tax assets.

Net Loss Per Share

Net Loss Per Share	12 Months Ended
	Dec. 31, 2018
Net Loss Per Share [abstract]
Net Loss Per Share	Note 30 – Net Loss Per Share  The loss per share for the years ended December 31, 2018 and 2017 was as follows:      Year ended December 31, 2018 2017  Net loss $ (13,339) $ (11,140)  Change in accounting policy (note 5) – 374  Net loss, restated (13,339) (10,766)   Weighted average number of shares outstanding – basic 15,441,947 13,947,636  Dilutive effect of stock options – –  Dilutive effect of warrants – –  Weighted average number of shares outstanding – diluted 15,441,947 13,947,636  Net loss per share – basic and diluted $ (0.86) $ (0.77)  No effect has been given to the potential exercise of stock options and warrants in the calculation of diluted net loss per share, as their impact would be anti-dilutive.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies [abstract]
Commitments and Contingencies	Note 31 – Commitments and Contingencies  Forgivable loan facility  In November 2014, Hydrogenics entered into an agreement with the IESO to provide a 2.5MW Power-to-Gas storage unit to the Province of Ontario. The target in-service period for the IESO Regulation Services contract was the second quarter of 2018. The contract was assigned to the joint venture 2562961 Ontario Ltd. in 2017. The joint venture will receive a total of C $2,950 , paid in equal monthly instalments, in return for IESO’s use of the energy storage solution over th e initial three -year period commencing with commissioning. The Power-to-Gas storage unit is estimated to have a potential 20 -year life.  In order to partially fund the development of the unit, Hydrogenics and the Province of Ontario, through the Ministry of Research and Innovation (“MRI”), negotiated a C $4,000 forgivable loan from the Innovation Demonstration Fund Program (“IDF”). The loan bears interest at 3.23% , is expected to mature on June 30, 2020 and the principal and interest are forgivable upon the satisfaction of certain criteria.  The forgiveness of the principal and interest on the loan is contingent on a final commercialization report satisfactory to MRI, indicating successful commissioning and verification of the operation of the multi-stack 2.5MW PEM electrolyzer and demonstrated performance capabilities that would be deemed acceptable for ancillary service as per the IESO specifications. The unit achieved acceptance by IESO in May 2018. The final commercialization report is expected to be delivered in 2019. The forgivable loan has been accounted for as a government grant as management estimates there is reasonable assurance that the terms of forgiveness will be met.      December 31,  2018   Total cumulative cost of 2.5MW Power-To-Gas unit $ 8,792  Funding received from the IDF (C$4,000) (2,941)  Cumulative costs transferred to the joint venture (note 12) (3,402)  Foreign exchange loss on disposal (117)  Costs recorded as research and product development costs (2,332)  Costs remaining to be transferred to the joint venture $ -  Rental expenses  The Company incurred rental expenses of $1,221 under operating leases in 2018 ( 2017 – $1,120 ). The Company has future minimum lease payments under operating leases relating to premises, office equipment and vehicles as follows:      For the years ended  2019 $ 1,088  2020 885  2021 724  2022 387  2023 290  Thereafter 560  Total $ 3,934  The Company leases various premises, office equipment and vehicles under non-cancellable operating lease agreements. The lease agreements are classified as non-cancellable, as penalties are charged if cancellation does occur. Certain leases contain purchase option clauses, which provide the Company with the ability to purchase the equipment or automobile at fair value at the time of exercise. The leases have varying terms, escalation clauses and renewal rights.  Indemnification agreements  The Company has entered into indemnification agreements with its current and former directors and officers to indemnify them, to the extent permitted by law, against any and all charges, costs, expenses, amounts paid in settlement, and damages incurred by the directors and officers as a result of any lawsuit or any other judicial, administrative or investigative proceeding in which the directors and officers are sued as a result of their service.  These indemnification claims will be subject to any statutory or other legal limitation period. The nature of the indemnification agreements prevents the Company from making a reasonable estimate of the maximum potential amount it could be required to pay to counterparties. The Company has purchased directors’ and officers’ liability insurance. No amount has been recorded in the consolidated financial statements with respect to these indemnification agreements, as the Company is not aware of any claims.  In the normal course of operations, the Company may provide indemnification agreements, other than those listed above, to counterparties that require the Company to compensate them for costs incurred as a result of changes in laws and regulations or as a result of litigation claims or statutory sanctions that may be suffered by the counterparty as a consequence of the transaction. The terms of these indemnification agreements will vary based on the contract. The nature of the indemnification agreements prevents the Company from making a reasonable estimate of the maximum potential amount it could be required to pay to counterparties. No amount has been recorded in the consolidated financial statements with respect to these indemnification agreements, as the Company is not aware of any claims.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2018
Disclosure of transactions between related parties [abstract]
Related Party Transactions	Note 32 – Related Party Transactions  In the normal course of operations, the Company subcontracts certain manufacturing functions to a company owned by a family member of an executive officer and Director of the Company. During 2018 , Hydrogenics made purchases of $467 ( 2017 – $646 ) from this related company. At December 31, 2018 , the Company had an accounts payable balance due to this related party of $21 ( 2017 – $8 ).  The Company holds an equity investment in the joint venture 2562961 Ontario Ltd., related to the energy storage facility project with Enbridge Gas Distribution. During the year ended December 31, 2018 the Company transferred assets to the joint venture of $1,372 (2017 – $2,030 ) and at the end of December 31, 2018 the Company had a receivable of $196 (2017 – $nil) owing from the joint venture.  The Company holds an equity investment in the joint venture Kolon Hydrogenics. T he Company had no transactions with the joint venture in either 2018 or 2017 .  All related party transactions involve the parent company. There are no related party transactions to disclose for the Company’s subsidiaries.

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows	12 Months Ended
	Dec. 31, 2018
Consolidated Statements of Cash Flows [abstract]
Consolidated Statements of Cash Flows	Note 33 – Consolidated Statements of Cash Flows  Components of the net change in non-cash operating assets and liabilities are as follows:      Year ended December 31, 2018 2017  Restated (Note 5)  Decrease (increase) in current assets  Trade and other receivables $ 1,834 $ (4,013)  Contract assets 921 (1,006)  Inventories (2,497) 3,343  Prepaid expenses (603) (152)  Increase (decrease) in current liabilities  Trade and other payables, including provisions (1,164) 1,616  Contract liabilities 2,260 (282)  Deferred funding 999 271  Total $ 1,750 $ (223)

Segmented Financial Information

Segmented Financial Information	12 Months Ended
	Dec. 31, 2018
Segmented Financial Information [abstract]
Segmented Financial Information	Note 34 – Segmented Financial Information  The Company’s two reportable segments include OnSite Generation and Power Systems. Segmentation is based on the internal reporting and organizational structure, taking into account the different risk and income structures of the key products and production processes of the Company. Where applicable, corporate and other activities are reported separately as Corporate and Other. OnSite Generation includes the design, development, manufacture and sale of hydrogen generation products. Power Systems includes the design, development, manufacture and sale of fuel cell products  Financial information by reportable segment for the years ended December 31, 2018 and 2017 was as follows:      OnSite Power Corporate  Year ended December 31, 2018 Generation Systems and Other Total  Revenue transferred at a point in time $ 17,463 $ 12,152 $ – $ 29,615  Revenue transferred over time 845 3,436 – 4,281  Revenues from external customers 18,308 15,588 – 33,896  Gross profit 2,648 6,077 – 8,725  Selling, general and administrative expenses 2,959 4,276 4,378 11,613  Research and product development expenses 2,927 4,495 64 7,486  Segment loss (3,238) (2,694) (4,442) (10,374)  Loss in joint venture – – (1,637) (1,637)  Interest expense, net – – (1,469) (1,469)  Foreign currency gains, net – – 144 144  Other finance gains, net – – 297 297  Loss before income taxes $ (3,238) $ (2,694) $ (7,107) (13,039)      OnSite Power Corporate  Year ended December 31, 2017 Generation Systems and Other Total  Revenue transferred at a point in time $ 24,385 $ 19,393 $ – $ 43,778  Revenue transferred over time 883 3,454 4,337  Revenues from external customers 25,268 22,847 – 48,115  Gross profit 3,663 8,015 – 11,678  Selling, general and administrative expenses 3,381 4,321 5,924 13,626  Research and product development expenses 1,275 4,996 105 6,376  Segment loss (993) (1,302) (6,029) (8,324)  Loss in joint venture – – (334) (334)  Interest expense, net – – (1,812) (1,812)  Foreign currency gains, net – – 635 635  Other finance losses, net – – (931) (931)  Loss before income taxes $ (993) $ (1,302) $ (8,471) (10,766)  Revenue, cost of sales and selling, general and administrative expenses for the comparative year have been restated to reflect the retrospective application of IFRS 15 adopted effective January 1, 2018. See Note 5.  Balance sheet information by reportable segment at December 31, 2018 and 2017 was as follows:      OnSite Power Corporate  At December 31, 2018 Generation Systems and Other Total  Cash and cash equivalents and restricted cash $ 5,343 $ 162 $ 3,232 $ 8,737  Trade and other receivables 1,949 4,779 – 6,728  Contract assets (current and non-current) 1,678 4,545 – 6,223  Inventories 6,324 10,850 – 17,174  Prepaid expenses 368 1,353 239 1,960  Investment in joint ventures – – 1,644 1,644  Property, plant and equipment 272 2,595 – 2,867  Goodwill and intangibles 4,427 10 154 4,591  Total Assets $ 20,361 $ 24,294 $ 5,269 $ 49,924  Current liabilities $ 12,039 $ 15,408 $ 3,346 $ 30,793  Non-current liabilities 1,180 3,575 3,415 8,170  Total Liabilities $ 13,219 $ 18,983 $ 6,761 $ 38,963      OnSite Power Corporate  At December 31, 2017 Generation Systems and Other Total  Cash and cash equivalents and restricted cash $ 6,836 $ 1,160 $ 14,418 $ 22,414  Trade and other receivables 4,936 3,800 – 8,736  Contract assets (current and non-current) 676 6,547 – 7,223  Inventories 8,045 7,003 – 15,048  Prepaid expenses 270 928 176 1,374  Investment in joint venture – – 2,797 2,797  Property, plant and equipment 329 3,545 – 3,874  Goodwill and intangibles 4,659 6 84 4,749  Total Assets $ 25,751 $ 22,989 $ 17,475 $ 66,215  Current liabilities $ 11,400 $ 14,538 $ 4,356 $ 30,294  Non-current liabilities 1,138 4,737 5,873 11,748  Total Liabilities $ 12,538 $ 19,275 $ 10,229 $ 42,042  Assets and liabilities for the comparative year have been restated to reflect the retrospective application of IFRS 15 adopted effective January 1, 2018. See Note 5.  Property, plant and equipment are located in the following countries:      Year ended December 31, 2018 2017  Canada $ 2,497 $ 3,371  Belgium 272 329  Germany 98 174  Total $ 2,867 $ 3,874  Revenue from external customers by region was as follows:      Year ended December 31, 2018 2017  Restated (Note 5)  Asia $ 12,514 $ 24,120  European Union 10,891 16,917  North America 3,400 1,514  Eastern Europe 2,896 2,697  South and Central America 2,698 350  Africa 616 1,145  Middle East 456 1,037  Oceania and Caribbean 425 335  Total $ 33,896 $ 48,115   Revenue by product type was as follows:   Year ended December 31, 2018 2017  Restated (Note 5)  Sale of equipment $ 24,295 $ 40,601  Spare parts and maintenance 6,267 5,662  Product development services 2,063 581  Exclusivity fees 1,271 1,271  Total revenues by product type $ 33,896 $ 48,115   Revenue by market application was as follows:   Year ended December 31, 2018 2017  Restated (Note 5)  Heavy duty motive $ 13,855 $ 21,955  Back-up power 1,082 –  Technology solutions 1,397 850  Power to gas energy storage 1,086 8,069  Industrial hydrogen 14,259 16,578  Fueling stations 2,217 663  Total revenues by market application $ 33,896 $ 48,115  Revenue for the largest customers as a percentage of the total revenue was as follows:     Year ended December 31, 2018 2017  First largest (Power segment) 13 % 21 %  Second largest (Power segment) 9 % 10 %  Third largest (Power segment) 5 % 8 %  Fourth largest (OnSite Generation segment) 5 % 7 %  All other customers 68 % 54 %  Total 100 % 100 %

Risk Management Arising From Fi

Risk Management Arising From Financial Instruments	12 Months Ended
	Dec. 31, 2018
Risk Management Arising From Financial Instruments [abstract]
Risk Management Arising From Financial Instruments	N ote 35 – Risk Management Arising From Financial Instruments  Fair value  The carrying value of cash and cash equivalents, restricted cash, trade and other receivables, trade and other payables and contract assets, and contract liabilities approximates their fair value given their short-term nature. The carrying value of the non-current financial liabilities approximates their fair value given the difference between the discount rates used to recognize the liabilities in the consolidated balance sheets and the market rates of interest is insignificant.  Fair value measurements recognized in the consolidated balance sheets must be categorized in accordance with the following levels:  (i) Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities;  (ii) Level 2: inputs other than quoted prices included in Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices); and  (iii) Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).  The fair value of the liabilities relating to the RSUs and DSUs is classified as Level 1. The fair value of the warrants are classified as Level 2.  The Company has not transferred any financial instruments between Levels 1, 2, or 3 of the fair value hierarchy during the year ended December 31, 2018 .  Financial instruments are classified under IFRS 9 into one of the following measurement categories: financial assets at FVPL; financial liabilities at FVPL; financial assets at amortized cost, financial liabilities at amortized cost, and financial assets at FVOCI.  The following table summarizes information regarding the measurement category of the Company’s financial instruments under IFRS 9 (and where different the previous measurement category under IAS 39) and their carrying amounts (which did not change as a result of the adoption of IFRS 9) :      At December 31, 2018 2017  Restated (Note 5)  Cash and cash equivalents $ 7,561 $ 21,511  Restricted cash (current and non-current) 1,176 903  Restricted cash – non-current  Trade and other receivables, including contract assets 12,951 15,959  Financial assets at amortized cost (IAS 39 - Loans and receivables) $ 21,688 $ 38,373  Trade and other payables $ 9,068 $ 9,736  Long-term debt and repayable government contribution (current and non-current) 8,049 11,240  Operating borrowings – 1,200  Contract liabilities, current and non-current 16,001 14,044  Capital lease 33 44  Financial liabilities at amortized cost (IAS 39 - Other financial liabilities) $ 33,151 $ 36,264  DSU liability 730 1,406  Warrants 11 409  Financial liabilities at fair value through profit or loss $ 741 $ 1,815  Liquidity risk  The Company has sustained losses and negative cash flows from operations since its inception. At December 31, 2018 , the Company had $7,561 ( 2017 – $21,511 ) of current unrestricted cash and cash equivalents. Liquidity risk is the risk the Company will encounter difficulty in meeting its financial obligations associated with financial liabilities that are settled by delivering cash or another financial asset. The Company is exposed to liquidity risk as it continues to have net cash outflows from its operations. The Company’s objective for liquidity risk management is to maintain sufficient liquid financial resources to fund the consolidated balance sheets, pursue growth and development strategies, and to meet commitments and obligations in the most cost-effective manner possible. The Company achieves this by maintaining sufficient cash and cash equivalents and managing working capital. The Company monitors its financial position on a monthly basis at minimum, and updates its expected use of cash resources based on the latest available data. Such forecasting takes into consideration the Company’s financing plans and compliance with internal targets. A significant portion of the Company’s financial liabilities is classified as current liabilities, as settlement is expected within one year.  There are uncertainties related to the timing and use of the Company’s cash resources and working capital requirements. These uncertainties include, among other things, the timing and volume of commercial sales and associated gross margin of our existing products and the development of markets for, and customer acceptance of, new products. The Company’s operations may not generate sufficient cash flow to fund our obligations. As such, these obligations will be funded out of existing and forecasted cash resources. Hydrogenics may need to take additional measures to increase its liquidity and capital resources, including obtaining additional debt or equity financing, pursuing joint-venture arrangements, equipment financings or other receivables financing arrangements. Hydrogenics may experience difficulty in obtaining satisfactory financing terms. Failure to obtain adequate financing on satisfactory terms could have a material adverse effect on Hydrogenics’ results of operations or financial condition. On December 21, 2018, the Company announced it had entered into a subscription agreement for gross proceeds of $20,520 as described in note 37.  The following table details the Company’s contractual maturity for its net financial liabilities. The information presented is based on the earliest date on which the Company can be required to pay and represents the undiscounted cash flow including principal and interest.      Due in less Due in 1-3 Due in 4-5  At December 31, 2018 than 1 year years years  Trade and other payables $ 9,068 $ – $ –  DSU liability 730 – –  Warrants 11 – –  Long-term debt – Province of Ontario and EDC 3,760 6,493 7  Total $ 13,569 $ 6,493 $ 7      Due in less Due in 1-3 Due in 4-5  At December 31, 2017 than 1 year years years  Trade and other payables $ 9,736 $ – $ –  DSU liability 1,406 – –  Operating borrowings 1,200 – –  Warrants 409 – –  Long-term debt – Province of Ontario and EDC 4,653 7,243 3,123  Total $ 17,404 $ 7,243 $ 3,123  Credit risk  Credit risk arises from the risk one party to a financial instrument will cause a financial loss for the other party by failing to discharge an obligation. The Company is exposed to credit risk from customers. At December 31, 2018 , the Company’s two largest customers accounted for 22% of revenue ( 31% at December 31, 2017 ) and 14% of accounts receivable ( 2017 – 48% ). In order to minimize the risk of loss for trade receivables, the Company’s extension of credit to customers involves a review and approval by senior management as well as progress payments as contracts are executed and in some cases, irrevocable letters of credit. The majority of the Company’s sales are invoiced with payment terms between 30 and 60 days. The Company’s objective is to minimize its exposure to credit risk from customers in order to prevent losses on financial assets by performing regular monitoring of overdue balances and to provide an allowance for potentially uncollectible accounts receivable.  The Company’s trade and other receivables have a carrying value of $3,313 at December 31, 2018 ( 2017 – $6,466 ), representing the maximum exposure to credit risk of those financial assets, exclusive of the loss allowance.  The aging of these receivables is as follows:      At December 31, 2018 2017  Not due 76 % 77 %  Less than 30 days past due 8 11  Less than 60 days past due, more than 30 days past due 1 1  More than 60 days past due 15 11  Total 100 % 100 %  The Company’s gross exposure to credit risk for trade receivables by geographic area at December 31 was as follows:      At December 31, 2018 2017  Europe 62 % 64 %  North America 5 4  Asia 31 30  Rest of world 2 2  Total 100 % 100 %  The Company applies the simplified approach to providing for expected credit losses prescribed by IFRS 9, which permits the use of the lifetime expected loss provision for all trade receivables and contract assets. To measure the expected credit losses, trade receivables and contract assets have been grouped based on shared credit risk characteristics and the days past due. The contract assets relate to unbilled work in progress and have substantially the same risk characteristics as the trade receivables for the same type of contracts. The Company has therefore determined that the expected loss rates for trade receivables are a reasonable approximation of the loss rates for the contract assets. The loss allowance at January 1, 2018 was determined on a combined company wide basis follows for both trade receivables and contract assets based upon the Company’s historic default rates over the expected life of trade receivables and contract assets adjusted for forward looking estimates.   January 1, 2018: Not yet due Less than 31 days past due 31-60 days past due More than 60 days past due Total   Expected loss rate 0.01% 0.05% 0.21% 1.34%  Gross carrying amount $ 9,849 $ 2,482 $ 166 $ 1,192 $ 13,689  Loss allowance $ 1 $ 1 $ 0 $ 16 $ 18   The loss allowance for trade receivables and contract assets as at December 31, 2017 reconciled to the opening loss allowances on January 1, 2018 is as follows:   Contract Assets Trade and other receivables Total  At December 31, 2017 under IAS 39 $ - $ 943 $ 943  Write-off of amounts deemed uncollectible against gross receivables - (925) (925)   Opening loss allowance as at January 1, 2018 $ - $18 $18  The loss allowance at December 31, 2018 was determined as follows for both trade receivables and contract assets:   December 31, 2018: Not yet due Less than 31 days past due 31-60 days past due More than 60 days past due Total   Expected loss rate 0.1% 2.6% 3.1% 0.9%  Gross carrying amount $ 8,334 $ 529 $ 96 $ 577 $ 9,536  Loss allowance $ 8 $ 14 $ 3 $ 5 $ 30  Trade receivables and contract assets are written off when there is no reasonable expectation of recovery. During the year the Company made no write-offs of trade receivables and does not expect to receive future cash flow or recoveries from collection of cash flows previously written off.  The Company may also have credit risk relating to cash and cash equivalents and restricted cash, which it manages by dealing with chartered Canadian, Belgian and German banks. The credit risk is limited because the counterparties are chartered banks with high credit ratings assigned by international credit rating agencies. In addition, the Company minimizes exposure to credit risk by strategically managing cash balances at individual banks. As well, the Company may also fund working capital by leveraging credit facilities that are not 100% secured by cash, resulting in a mitigation of credit risk at the corresponding bank.  The Company’s objective is to minimize its exposure to credit risk in order to prevent losses on financial assets by placing its investments in lower risk bank acceptances at these banks. The Company’s cash and cash equivalents and restricted cash was $8,737 at December 31, 2018 ( 2017 – $22,414 ), representing the maximum exposure to credit risk of these financial assets. Approximately 99% ( 2017 – 98% ) of the Company’s cash and cash equivalents and restricted cash at December 31, 2018 was held by four financial institutions.  The Company’s exposure to credit risk relating to cash and cash equivalents and restricted cash on deposit segmented by geographic area at December 31, 2018 and 2017 was as follows:      2018 2017  Canada 37 % 65 %  Belgium 61 30  Germany 2 5  100 % 100 %  Foreign currency risk  Foreign currency risk arises because of fluctuations in exchange rates. The Company conducts a significant portion of its business activities in currencies other than the Company’s functional currency of US dollars and the functional currency of its Belgium and German subsidiar ies (e uro ) . This primarily includes Canadian dollar transactions at the parent company and US dollar transactions at the Company’s subsidiaries in Belgium and Germany.  The Company’s objective in managing its foreign currency risk is to minimize its net exposure to foreign currency cash flows by converting foreign denominated financial assets into the applicable currency of the subsidiary to the extent practicable to match the obligations of its financial liabilities. The Company also periodically enters into foreign exchange forward contracts to limit its exposure to foreign currency rate fluctuations. There were no foreign exchange forward contracts in place at December 31, 2018 or at December 31, 2017.  Financial assets and financial liabilities denominated in foreign currencies will be affected by changes in the exchange rate between the functional currency and these foreign currencies. This primarily includes cash and cash equivalents; trade and other receivables; contract assets; trade and other payables ; contract liabilities and other long-term financial liabilities, which are denominated in foreign currencies.  The Company recognized a net foreign exchange gain s of $144 for the year ended December 31, 2018 ( 2017 – $635 ).  At December 31, 2018 , if the Canadian dollar had strengthened/weakened by 10% against the US dollar, with all other variables held constant, the net loss would have been lower/higher by approximately $870 as a result of foreign exchange on the translation of Canadian dollar denominated balances.  At December 31, 2018 , if the e uro had strengthened/weakened by 10% against the US dollar, with all other variables held constant, the net loss would have been lower /higher by approximately $445 as a result of foreign exchange on the translation of e uro denominated balances.  Interest rate risk  Cash flow interest rate risk arises because of the fluctuation in market interest rates. The Company’s objective in managing interest rate risk is to maximize the return on its cash and cash equivalents and restricted cash. The Company is subject to interest rate risk on its short-term borrowings offset by cash and cash equivalents. The Company’s borrowings include both fixed and variable interest rate s . Given the prevailing interest rates earned by the Company’s short-term investments, a 100 basis point i ncrease or decrease would have minimal impact on the Company’s results.

Capital Management

Capital Management	12 Months Ended
	Dec. 31, 2018
Capital Management [abstract]
Capital Management	Note 36 – Capital Management  The Company’s objective in managing capital is to ensure sufficient liquidity to pursue its growth strategy, fund research and product development, while at the same time, taking a conservative approach toward financial leverage and management of financial risk.  The Company’s primary uses of capital are to finance operations, increase non-cash working capital and capital expenditures. The Company currently funds these requirements from existing cash resources, cash raised through share issuances and long-term debt. The Company’s objectives when managing capital are to ensure the Company will continue to have enough liquidity so it can provide its products and services to its customers and returns to its shareholders. The Company monitors its capital on the basis of the adequacy of its cash resources to fund its business plan. In order to maximize the capacity to finance the Company’s ongoing growth, the Company does not currently pay a dividend to holders of its common shares.  The Company’s capital is composed of debt and shareholders’ equity as follows:      At December 31, 2018 2017  Total equity $ 10,961 $ 24,173  Operating borrowings – 1,200  Long-term debt and repayable government contributions, including current portion 8,082 11,284  Total 19,043 36,657  Less Cash and cash equivalents and restricted cash 8,737 22,414  Total capital employed $ 10,306 $ 14,243

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2018
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent Events	Note 37 – Subsequent Events  On December 21, 2018, the Company and The Hydrogen Company (“ H2C ”) entered into a subscription agreement to issue 3,537,931 common shares of Hydrogenics to H2C on a private placement basis, for gross proceeds to Hydrogenics of $20,520 or $5.80 per common share. The subscription price represented approximately a 2 0% prem ium to the 20 -day volume-weighted average trading price of the Company’s common shares on the NASDAQ for the period ending December 2 0 , 201 8. The transaction closed on January 24, 2019 and the Company received net proceeds of $20,305 after fees and expenses of $215. Subsequent to closing of the private placement, H2C’s interest in Hydrogenics is approximately 18.6% of total issued common shares.  The subscription agreement provides, among other things, that H2C has participation rights on future offerings and the right to nominate one director to the board of directors of Hydrogenics, and that H2C will be subject to certain restrictions, including lock-up, transfer, standstill and voting restrictions, subject, in each case, to certain ownership threshold requirements or for a period of one year from the date of the subscription agreement.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies [abstract]
Investments in joint ventures	Investments in joint ventures  Investments in joint ventures, over which the Company has joint control, are accounted for using the equity method. Under the equity method of accounting, investments are initially recorded at cost, and the carrying amount is increased or decreased to recognize the Company’s share of the investee’s net profit or loss, including net profit or loss recognized in other comprehensive income (“OCI”), subsequent to the date of acquisition.
Foreign currency translation	Foreign currency translation  Items included in the financial statements of each consolidated entity in the Company’s consolidated financial statements are measured using the currency of the primary economic environment in which the entity operates (the “functional currency”). The consolidated financial statements are presented in US dollars, which is the functional currency of Hydrogenics Corporation (“the parent company”).  Foreign currency transactions are translated into the functional currency using the exchange rates prevailing at the dates of the transactions. Foreign exchange gains and losses resulting from the settlement of foreign currency transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in currencies other than an operation’s functional currency are recognized in the consolidated statements of operations and comprehensive loss.  The functional currency of the Company’s subsidiaries located in Belgium and Germany is the e uro, which is the currency of the primary economic environment in which the se subsidiar ies operate. The financial statements of these subsidiaries are translated into US dollars as follows: assets and liabilities, at the closing exchange rate at the dates of the consolidated balance sheets; and the income and expenses and other comprehensive income (loss), at the average exchange rate during the year as this is considered a reasonable approximation to the actual rates. All resulting foreign exchange changes are recognized in other comprehensive loss as cumulative translation adjustments.
Cash and cash equivalents and restricted cash	Cash and cash equivalents and restricted cash  Cash equivalents are short-term, highly liquid investments that are readily convertible into known amounts of cash. Cash and cash equivalents, including restricted cash held as partial security for standby letters of credit and letters of guarantee, include cash on hand, deposits held with banks and other short-term , highly liquid investments with original maturities of three months or less.
Financial instruments (excluding hedging activities)	Financial instruments (excluding hedging activities)  (i) Classification  The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVPL”), at fair value through other comprehensive income (loss) (“FVOCI”) or at amortized cost. The Company determines the classification of financial assets and liabilities at initial recognition. The classification of the Company’s financial assets and liabilities is disclosed in note 35.  (ii) Measurement  Amortized cost Financial assets and liabilities at amortized cost are initially recognized at fair value (except for trade receivables that do not contain a significant financing component which are measured at the transaction price) plus or minus transaction costs and subsequently carried at amortized cost less any impairment.   Fair value through profit and loss Financial assets and liabilities carried at FVPL are initially recorded at fair value and transaction costs are expensed in the consolidated statements of operations and comprehensive loss. Derivatives are included in this category unless designated as hedges. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVPL are included in the consolidated statements of operations and comprehensive loss within other gains and losses in the period in which they arise.  Fair value through other comprehensive income Financial assets carried at FVOCI are measured at fair value. Interest, dividends and impairment gains and losses are recognized in the consolidated statement of operations on the same basis as for amortized cost assets. Changes in fair value are recognized initially in other comprehensive income. When the assets are derecognized or reclassified the cumulative changes in fair value are reclassified to the consolidated statement of operations (except where they relate to investments in equity instruments). The Company has no financial instruments measured at fair value through other comprehensive loss.  (iii) Impairment of financial assets at amortized cost  For trade receivables and contract assets, the Company applies the simplified approach to providing for expected credit losses prescribed by IFRS 9, which requires the use of the lifetime expected loss provision for all trade receivables and contract assets based on the Company’s historical default rates over the expected life of the trade receivables adjusted for forward-looking estimates (see note 35).     (iv) Derecognition  i. Financial assets - The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all of the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are recognized in the consolidated statements of operations and comprehensive loss.  ii. Financial liabilities - The Company derecognizes financial liabilities only when its obligations under the financial liabilities are discharged, cancelled or expired. Generally, the difference between the carrying amount of the financial liability derecognized and the consideration paid and payable, including any non-cash assets transferred or liabilities assumed, is recognized in the consolidated statements of operations and comprehensive loss.
Derivatives and hedging activities	Derivatives and hedging activities  The Company periodically holds derivative financial instruments to hedge its foreign currency risk exposures that are designated as the hedging instrument in a hedge relationship. On initial designation of the hedge, the Company formally documents the relationship between the hedging instrument and hedged item, including the risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Company makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be “highly effective” in offsetting the changes in the fair value or cash flows of the respective hedged items during the period for which the hedge is designated, and whether the actual results of each hedge are within a range of 80-125%.  For a cash flow hedge of a forecast transaction, the transaction should be highly probable to occur and should present an exposure to variations in cash flows that could ultimately affect reported net income. Derivatives are recognized initially at fair value; attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are recognized in other comprehensive income and presented in unrealized gains/losses on cash flow hedges in equity. The amount recognized in other comprehensive income is removed and included in profit or loss in the same period as the hedged cash flows affect profit or loss under the same line item in the consolidated statements of operations and comprehensive loss as the hedged item. Any ineffective portion of changes in the fair value of the derivative is recognized immediately in profit or loss. If the hedging instrument no longer meets the criteria for hedge accounting, expires or is sold, terminated, exercised, or the designation is revoked, then hedge accounting is discontinued prospectively. The cumulative gain or loss previously recognized in other comprehensive income and presented in unrealized gains/losses on cash flow hedges in equity remains there until the forecast transaction affects profit or loss. If the forecast transaction is no longer expected to occur, then the balance in other comprehensive income is recognized immediately in profit or loss. In other cases the amount recognized in other comprehensive income is transferred to profit or loss in the same period that the hedged item affects profit or loss.
Inventories	Inventories  Raw materials, work-in-progress and finished goods are valued at the lower of cost, determined on a first-in, first-out basis, and net realizable value. Inventory costs include the cost of material, labour, variable overhead and an allocation of fixed manufacturing overhead including amortization based on normal production volumes. Net realizable value is the estimated selling price less estimated costs of completion and applicable selling expenses. If the carrying value exceeds the net realizable amount, a write-down is recognized. The write-down may be reversed in a subsequent period if the circumstances causing it no longer exist.
Property, plant and equipment	Property, plant and equipment  Property, plant and equipment are stated at cost less government grants, accumulated depreciation and accumulated impairment losses. Cost includes expenditures that are directly attributable to the acquisition of the asset. Subsequent costs are included in the asset’s carrying value or recognized as a separate asset, as appropriate, only when it is probable that future economic benefits associated with the item will flow to the Company and the cost can be measured reliably. The cost and accumulated depreciation of replaced assets are derecognized when replaced. Repairs and maintenance costs are charged to the consolidated statements of operations and comprehensive loss during the period in which they are incurred.  Depreciation is calculated on a diminishing balance method to depreciate the cost of the assets to their residual values over their estimated useful lives. The depreciation rates applicable to each category of property, plant and equipment are as follows:   Plant and Test equipment 30% per annum Furniture and equipment 20% – 30% per annum Computer hardware 30% per annum Automobiles 30% per annum Leasehold improvements Straight-line over the term of the lease  Residual values, method of depreciation and useful lives of the assets are reviewed at least annually and adjusted if appropriate.  Construction-in-progress assets are not depreciated until such time they are available for use. Depreciation ceases at the earlier of the date the asset is classified as held-for-sale and the date the asset is derecognized.  Gains and losses on disposals of property, plant and equipment are determined by comparing the proceeds with the carrying value of the asset and are included as part of other gains and losses in the consolidated statements of operations and comprehensive loss.
Intangible assets	Intangible assets  The Company’s intangible assets consist of computer software with finite useful lives. These assets are capitalized and amortized over their useful lives using the diminishing balance method of 30% per annum. Costs associated with maintaining computer software programs are recognized as an expense as incurred. The method of amortization and useful lives of the assets are reviewed at least annually and adjusted if appropriate.
Goodwill	Goodwill  Goodwill is recognized as the fair value of the consideration transferred including the recognized amount of any non-controlling interest in the acquiree, less the fair value of the net identifiable assets acquired and liabilities assumed, as of the acquisition date. Subsequent to initial recognition, goodwill is measured at cost less accumulated impairment losses. Goodwill acquired in business combinations is allocated to groups of cash generating units (“CGU”) that are expected to benefit from the synergies of the combination. The goodwill recorded in the Company’s consolidated financial statements relates to the OnSite Generation CGU.
Impairment long-lived assets	Impairment long-lived assets  Property, plant and equipment and definite life intangible assets are tested for impairment when events or changes in circumstances indicate the carrying value may not be recoverable. Intangible assets with an indefinite useful life or intangible assets not yet available-for-use are subject to an annual impairment test. When events or changes in circumstances indicate impairment, impairment test is performed earlier than annual. For the purpose of measuring recoverable values, assets are grouped at the lowest levels for which there are separately identifiable cash inflows being the CGU. Goodwill is not amortized but is reviewed for impairment annually or at any time an indicator of impairment exists. A goodwill CGU represents the lowest level within an entity at which goodwill is monitored for internal management purposes, which is not higher than an operating segment.  For the long-lived asset impairment test, the recoverable value is the higher of an asset or CGU’s fair value less costs of disposal and value in use. An impairment loss is recognized for the value by which the asset or CGU’s carrying value exceeds its recoverable value.
Segment reporting	Segment reporting  Operating segments are reported in a manner consistent with the internal reporting provided to the chief operating decision-maker. The chief operating decision-maker, who is responsible for allocating resources and assessing performance of the operating segments, has been identified as the Chief Executive Officer. The Corporation has two segments which are OnSite Generation and Power Systems. OnSite Generation includes the design, development, manufacture and sale of hydrogen generation products. Power Systems includes the design, development, manufacture and sale of fuel cell products.
Provisions and product warranties	Provisions and product warranties  Provisions are recognized when the Company has a present legal or constructive obligation as a result of past events, it is more likely than not that an outflow of resources will be required to settle the obligation, and the amount can be reliably estimated. Provisions are measured based on management’s best estimate of the expenditure required to settle the obligation at the end of the reporting period, and are discounted to their present value where the effect is material.  Provisions for the estimated cost of installation, start up and commissioning services related to the sale of equipment are recognized at the time of sale where the costs are insignificant in the context of the total contract and where the customer believes they are buying a final installed working product rather than the individual collection of products and services. These costs are revised if circumstances change and any resulting increase or decrease in estimated costs is reflected in the consolidated statement of operations and comprehensive loss in the period in which the circumstances that give rise to the revision become known by management.  Additionally, the Company performs evaluations to identify onerous contracts and where applicable, records provisions for such contracts. Onerous contracts are those in which the unavoidable costs of meeting the obligations under the contract exceed the economic benefits expected to be received under it. The unavoidable costs under a contract reflect the least net cost of exiting from the contract, which is the lower of the cost of fulfilling it and any compensation or penalties arising from the failure to fulfill it.  The Company typically provides a warranty for parts and/or labour for up to two years or based on time or certain operating specifications, such as hours of operation. In establishing the warranty provision, the Company estimates the likelihood that products sold will experience warranty claims and the estimated cost to resolve claims received, taking into account the nature of the contract and past and projected experience with the products. Provisions are reviewed at each consolidated balance sheet date and adjusted to reflect the current best estimate. If it is no longer probable that a payment to settle the obligation will be incurred, the provision is reversed.
Warrants	Warrants  The Company’s warrants include anti-dilution provisions, and as a result have been classified as financial liabilities, and are recorded at their fair value with changes in fair value reflected in the consolidated statements of operations and comprehensive loss .
Leases	 Leases  Leases are classified as finance leases when the lease arrangement transfers substantially all the risks and rewards of ownership to the lessee. All other leases are classified as operating leases. The assets held under a finance lease are recognized as assets at the lower of the following two values: the present value of the minimum lease payments under the lease arrangement or their fair value determined at inception of the lease. The corresponding obligation to the lessor is accounted for as long-term debt. These assets are depreciated over the shorter of the useful life of the assets and the lease term when there is no reasonable certainty the Company will obtain ownership by the end of the lease term. Payments made under operating leases (net of any incentives received from the lessor) are charged to the consolidated statements of operations and comprehensive loss on a straight-line basis over the period of the lease.
Research and product development	Research and product development  The Company incurs costs associated with the design and development of new products. Expenditures during the research phase are expensed as incurred. Expenditures during the development phase are capitalized if the Company can demonstrate each of the following criteria: (i) the technical feasibility of completing the intangible asset so that it will be available-for-use or sale; (ii) its intention to complete the intangible asset and use or sell it; (iii) its ability to use or sell the intangible asset; (iv) how the intangible asset will generate probable future economic benefits; (v) the availability of adequate technical, financial, and other resources to complete the development and to use or sell the intangible asset; and (vi) its ability to measure reliably the expenditure attributable to the intangible asset during its development; otherwise, they are expensed as incurred. Capitalized costs are amortized over their estimated useful lives. No government grants have been capitalized to date.
Government assistance	Government assistance  Funding for research and product development includes government and non-government research and product development support. Government research and product development funding is recognized when there is reasonable assurance the Company has complied with the conditions attached to the funding arrangement and is recognized as the applicable costs are incurred. Non-governmental funding is recognized when the Company becomes party to the contractual provisions of the funding agreement and is recognized as the applicable costs are incurred. Research and product development funding is presented as a reduction in research and product development expenses unless it is for reimbursement of an asset, in which case, it is accounted for as a reduction in the carrying amount of the applicable asset. Where the Company receives government contributions that include fixed terms of repayment, a financial liability is recognized and measured as an amortized cost financial liability, as discussed above.
Revenue recognition	Revenue recognition  The Company’s business is to develop and sell electrolyser and fuel cell products and provide related services. The equipment and services are sold both on their own and bundled together as a package of goods and/or services.  (a) Sale of equipment  Material promises within a contract to deliver distinct goods and services are accounted for as separate performance obligations and the contract price is allocated between each performance obligation based upon their relative stand-alone selling prices. Revenue is recognized at an amount that reflects the consideration to which an entity expects to be entitled in exchange for transferring goods and services to the customer. For contracts with customers in which the sale of equipment is generally expected to be the only performance obligation, the Company recognizes revenue at the point in time when control of the asset is transferred to the customer. Control normally passes upon shipment unless the company enters into a bill and hold arrangement, in which case revenue is recognized upon readiness for shipment. The Company’s standard payment terms include a deposit upon order acceptance and payment in full prior to delivery. Startup and commissioning services, if applicable, are invoiced upon completion of the service.  (i) Variable consideration Some contracts with customers provide trade discounts, exclusivity, license, sales-based royalties and/or volume rebates and discounts and give rise to variable consideration. Variable consideration is estimated at contract inception and updated prospectively for any changes to the estimates. Variable consideration is only included in the transaction price to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is subsequently resolved. (ii) Warranty obligations The Company provides for warranties for general repairs but does not generally provide extended warranties in its contracts with customers. As such, most existing warranties are assurance-type warranties which will continue to be accounted for under IAS 37 Provisions, Contingent Liabilities and Contingent Assets. For non-standard contracts where the Company provides extended warranties, they are accounted for as separate performance obligations to which the Company allocates a portion of the transaction price. (b) Long-term contracts For long-term contracts, such as customer-specific product development contracts, control of the promised goods and services are generally transferred to the customers over time as performance obligations are satisfied. Revenue is recognized over time using input methods based on the measure of the progress towards complete satisfaction of that performance obligation. Under this method, the revenue recognized equals the latest estimate of the total transaction price of the contract multiplied by the actual completion rate, determined by reference to the costs incurred for the transaction and the estimated costs to complete the transaction.  The determination of the transaction price represents the contractually agreed amount, including change orders. A change order results from an official change to the scope of work to be performed compared to the original contract that was signed. The Company estimates costs separately for each customer specific development contract including the effects of change orders.  If circumstances arise that may change the estimated transaction price, the remaining costs or extent of progress toward completion, and estimates of revenues to be recorded are revised. These revisions may result in increases or decreased in estimated revenues or remaining costs to complete and are accounted for prospectively from the period in which the circumstances that give rise to the revision become known by management. If the outcome of a transaction cannot be estimated reliably, revenue is recognized only to the extent of the expenses recognized that are recoverable. When the outcome of a transaction cannot be estimated reliably, and it is not probable the costs incurred will be recovered, revenue is not recognized and the costs incurred are recognized as an expense. Once the uncertainty surrounding the outcome no longer exists, a cumulative catch up adjustment is recognized to record revenue related to prior performance that had not been recognized due to the inability to measure progress. The timing of revenue recognition, billings and cash collections results in billed accounts receivable, unbilled receivables (contract assets), and customer advances and deposits (contract liabilities) on the consolidated balance sheet. Amounts are billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals or upon achievement of contractual milestones. Generally, billing occurs subsequent to revenue recognition, resulting in contract assets reported on the consolidated balance sheet at the end of each reporting period. (c) Rendering of services The Company provides start-up, commissioning, installation, scheduled or unscheduled maintenance, both with and without parts and other product development services. These services are sold either on their own or bundled together with the sale of equipment to a customer. Where these performance obligations are not considered distinct (i.e. where the customer believes they are buying a final installed working product and are not buying the individual collection of products and services bundle), these services are combined into a single performance obligation and recognized on the same basis as the sale of the related equipment. Revenue from services deemed to be a separate performance obligation are recognized by reference to the stage of completion based upon relative stand-alone selling prices.  d) Technology transfer, license and exclusivity arrangements When a single performance obligation includes technology transfer, license of intellectual property or exclusivity arrangements and one or more other goods or services, the Company considers the nature of the combined good or service for which the customer has contracted in determining whether that combined good or service is satisfied over time or at a point in time, and if over time, in selecting an appropriate method for measuring progress. Revenues from sales-based royalties promised in exchange for a license of intellectual property are recognized as revenue at the later of the date the product subject to the royalty is sold by the licensee, or when the performance obligation to which the sales-based royalty has been allocated is satisfied. (e) Contract assets The Company recognizes contract assets depending on the relationship between the Company’s performance obligation and the contract payment terms. A trade receivable is separately recorded only when the Company has an unconditional right to the consideration. For long-term development contracts and OnSite Generation contracts in particular, customers usually retain a small portion of the contract price until completion of the service, installation and commissioning, which generally result in revenue in excess of billings which are presented as contract assets on the consolidated balance sheet. The associated provisions for future costs to complete this work are recorded in provisions. (f) Contract liabilities The Company may receive advances from customers upon contract execution for which revenue is expected to occur within 12 months. These are deferred within contract liabilities until recognition in revenue as or when the performance obligation is satisfied. In relation to licensing arrangements, upfront license fees considered to consist of a single performance obligation, including a license of intellectual property and one or more other goods or services, are deferred in contract liabilities until recognition in revenue as or when the combined performance obligation is satisfied. For contracts that require customers to pay long-term advances, the payment terms are structured primarily for reasons other than the provision of finance to the Company; notably, to meet working capital demands, to ensure the customers follow through with their purchase orders, to ensure an incentive to not terminate the contract for any reasons, including economic, or to mitigate a history of late payments. Other long-term customer advances are analyzed to determine whether there is a significant financing component in its contracts and are accounted for separately. (g) Incremental costs The Company incurs incremental costs like sales agent commissions for obtaining the contract or to fulfill a contract. These costs are deferred within prepaids for contracts expected to be delivered after more than one year and expensed as the contract is delivered. Where there is a retrospective step up in the sales agent commission on a sale as a result of the salesperson reaching a new cumulative sales threshold, the Company allocates the commission between the contract in question and the preceding contracts in the year that contributed to the agent reaching the threshold. The commission related to any contract that has already been recorded as revenue is expensed while the commission corresponding to contract revenue that has not yet been recorded is capitalized and expensed simultaneously with the related contract revenue.
Cost of sales	Cost of sales  Cost of sales for products includes the cost of finished goods inventory and the costs related to shipping and handling. Cost of sales for service includes direct labour and additional direct and indirect expenses.
Share capital	Share capital  Common shares are classified as equity. Incremental costs directly attributable to the issuance of shares are recognized as a deduction from equity.
Post-retirement benefit liabilities	Post-retirement benefit liabilities  The Company has a post-retirement benefit obligation with respect to the Belgium subsidiary related to a defined contribution plan. Under Belgian law, a guaranteed return on the contributions is required and as a result this is accounted for as a defined benefit plan. The Company has recorded a long-term liability associated with this plan for the present value of the obligation at the consolidated balance sheet dates. Changes in the fair value of this liability represent actuarial gains and losses arising from experience adjustments and are charged/credited to equity in other comprehensive loss.
Stock-based compensation	Stock-based compensation  The Company’s stock-based compensation plans are summarized below: (i) Stock options The Company grants stock options to certain employees. Stock options vest 25% one year from the date of grant and annually thereafter over three more years and expire after ten years. Each tranche in an award is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the date of grant using the Black-Scholes option pricing model. Compensation expense is recognized (with a corresponding adjustment to contributed surplus) over the tranche’s vesting period, and is based on the estimated number of instruments expected to vest, which are then reestimated at the reporting dates to the extent that subsequent information indicates the actual number of instruments expected to vest is likely to differ from previous estimates. When options are exercised the Company issues new shares and the proceeds received net of any directly attributable transaction costs are credited to share capital at exercise price and the difference is adjusted to contributed surplus. (ii) Restricted share units (“RSU”) The Company grants RSUs to certain employees. The RSUs will be settled in the Company’s shares. The cost of the Company’s RSUs is charged to selling, general and administrative expenses using the cliff vesting method. RSUs vest three years from grant date. The fair value of each grant of RSUs is the fair value of the Company’s share price on the date of grant. The resulting compensation expense, included in selling, general and administrative expenses, based on the fair value of the awards granted, is charged to income over the period the employees unconditionally become entitled to the award, with a corresponding increase to contributed surplus. (iii) Deferred share units (“DSU”) The Company grants DSUs to directors as part of their compensation. The DSUs vest upon grant and are settled in cash. The vested DSUs are marked-to-market at the end of each reporting period based on the closing price of the Company’s shares with the change in fair value recorded in selling, general and administrative expenses. The Company has set up a liability in the consolidated balance sheets, included within financial liabilities, for the fair value of the vested DSUs. (iv) Performance share units (“PSU”) The Company has granted PSUs to certain employees. The PSUs will be settled in the Company’s common shares. The cost of the Company’s PSUs is charged to selling, general and administrative expenses using the graded vesting method. The fair value of the vested share units is the fair value of the Company’s share price on the date of grant. The resulting compensation expense, based on the fair value of the awards granted, excluding the impact of any non-market service and performance vesting conditions, is charged to income over the period the employees unconditionally become entitled to the award, with a corresponding increase to contributed surplus. Non-market vesting conditions are considered in making assumptions about the number of awards that are expected to vest. At each reporting date, the Company reassesses its estimates of the number of awards that are expected to vest and recognizes the impact of any revision in the consolidated statements of operations and comprehensive loss with a corresponding adjustment to contributed surplus.
Income taxes	Income taxes  Income tax expense comprises current income tax expense and deferred income tax expense. Income tax expense is recognized in the consolidated statements of operations and comprehensive loss, except to the extent that it relates to items recognized directly in equity, in which case, income taxes are also recognized directly in equity. Current income taxes are the expected taxes payable on the taxable income for the year, using income tax rates enacted at the end of the reporting period, and any adjustment to income taxes payable in respect of previous years. Withholding taxes deducted from license fee revenues by foreign jurisdictions are accounted for and presented as income taxes in the consolidated statement of operations.  In general, deferred income taxes are the amount of income taxes expected to be paid or recoverable in future periods in respect of temporary differences, carry-forwards of unused non-capital tax losses and carry-forwards of unused tax credits. Deferred income taxes arise between the tax base and their carrying values in the consolidated financial statements as well as on unused tax losses and tax credits. Deferred income taxes are determined on a non-discounted basis using tax rates and laws that have been enacted or substantively enacted at the consolidated balance sheet dates and are expected to apply when the deferred income tax asset or liability is settled.  Deferred income taxes are provided on temporary differences arising on investments in subsidiaries and associates, except, in the case of subsidiaries, where the timing of the reversal of the temporary difference is controlled by the Company and it is probable that the temporary difference will not reverse in the foreseeable future. Deferred income tax assets are recognized to the extent it is probable that taxable profits will be available against which the deductible temporary differences and unused tax losses and tax credits can be utilized. The carrying value of deferred income tax assets is reviewed at each consolidated balance sheet date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the deferred income tax asset to be recovered. Deferred income tax liabilities are not recognized on temporary differences that arise from goodwill, which is not deductible for tax purposes. Deferred income tax assets and liabilities are not recognized in respect of temporary differences that arise on initial recognition of certain assets and liabilities acquired other than in a business combination. Deferred income tax assets and liabilities are presented as non-current.
Net loss per share	Net loss per share  Basic net loss per share is calculated based on the weighted average number of common shares outstanding for the year. Diluted net loss per share is calculated using the weighted average number of common shares outstanding for the year for basic net loss per share plus the weighted average number of potential dilutive shares that would have been outstanding during the year had all potential common shares been issued at the beginning of the year or when the underlying stock options or warrants were granted, if later, unless they were anti-dilutive. The treasury stock method is used to determine the incremental number of shares that would have been outstanding had the Company used proceeds from the exercise of stock options and warrants to acquire common shares.

Summary Of Significant Accoun_3

Summary Of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2018
Summary of Significant Accounting Policies [abstract]
Schedule of Depreciation Rates	 Plant and Test equipment 30% per annum Furniture and equipment 20% – 30% per annum Computer hardware 30% per annum Automobiles 30% per annum Leasehold improvements Straight-line over the term of the lease 

IFRS 9 Financial Instruments _2

IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption (Tables)	12 Months Ended
	Dec. 31, 2018
IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption [abstract]
Schedule Of Adjustments To Balance Sheets	The following table shows the effect of the adoption of IFRS 15 on the Company’s balance sheets at January 1, 2017:     IAS18 carrying amount Note Remeasure- ments Reclass- ifications IFRS 15 carrying amount  Assets  Current assets  Cash and cash equivalents $ 10,338 $ - - $ 10,338  Restricted cash 405 - - 405  Trade and other receivables 9,802 5(c) - (4,658) 5,144  Contract assets – 5(a)(c) 914 4,658 5,572  Inventories 17,208 5(a) - (78) 17,130  Prepaid expenses 918 5(b) 280 - 1,198  38,671 1,194 (78) 39,787  Non-current assets  Restricted cash 535 - - 535  Investment in joint ventures 1,750 - - 1,750  Property, plant and equipment 4,095 - - 4,095  Intangible assets 203 - - 203  Goodwill 4,019 - - 4,019  10,602 - - 10,602  Total assets $ 49,273 $ 1,194 (78) $ 50,389  Liabilities  Current liabilities  Operating borrowings $ 2,111 $ - - $ 2,111  Trade and other payables 7,235 - - 7,235  Contract liabilities – 5(c) - 10,268 10,268  Financial liabilities 3,939 - - 3,939  Provisions 1,221 5(a) 902 (78) 2,045  Deferred funding – 5(c) - 508 508  Deferred revenue 10,788 5(c) - (10,788) –  25,294 902 (90) 26,106  Non-current liabilities  Other liabilities 9,262 - - 9,262  Contract liabilities – 5(c) - 3,494 3,494  Provisions 841 - - 841  Deferred funding – 5(c) - 12 12  Deferred revenue 3,494 5(c) - (3,494) –  13,597 - 12 13,609  Total liabilities 38,891 902 (78) 39,715  Share capital 365,923 365,923  Contributed surplus 19,255 - - 19,255  Accumulated other comprehensive loss (3,623) - - (3,623)  Deficit (371,173) 5(a)(b) 292 - (370,881)  Total equity 10,382 292 - 10,674  Total equity and liabilities $ 49,273 $ 1,194 (78) $ 50,389 The following adjustments were made to the amounts recognized in the consolidated balance sheets at December 31, 2017:     IAS 18 IFRS 15  carrying amount Note Remeasure- ments Reclass- ifications carrying amount  Assets  Current assets  Cash and cash equivalents $ 21,511 $ - - $ 21,511  Restricted cash 435 - - 435  Trade and other receivables 14,292 5(c) - (5,556) 8,736  Contract assets – 5(a)(c) 1,022 5,556 6,578  Inventories 15,164 5(a) - (116) 15,048  Prepaid expenses 978 5(b) 396 - 1,374  52,380 1,418 (116) 53,682  Non-current assets  Restricted cash 468 - - 468  Non-current receivables 645 5(c) - (645) –  Contract assets – 5(c) - 645 645  Investment in joint ventures 2,797 - - 2,797  Property, plant and equipment 3,874 - - 3,874  Intangible assets 180 - - 180  Goodwill 4,569 - - 4,569  12,533 - - 12,533  Total assets $ 64,913 $ 1,418 (116) $ 66,215  Liabilities  Current liabilities  Operating borrowings $ 1,200 $ - - $ 1,200  Trade and other payables 9,736 5(a) - - 9,736  Contract liabilities – 5(c) - 11,821 11,821  Financial liabilities 4,913 - - 4,913  Provisions 1,174 5(a) 741 (171) 1,744  Deferred funding – 5(c) - 880 880  Deferred revenue 12,734 5(c) - (12,734) –  29,757 741 (204) 30,294  Non-current liabilities  Other liabilities 8,516 - - 8,516  Contract liabilities – 5(c) - 2,223 2,223  Provisions 921 5(a) - 55 976  Deferred funding – 5(c) - 33 33  Deferred revenue 2,223 5(c) - (2,223) –  11,660 - 88 11,748  Total liabilities 41,417 741 (116) 42,042  Share capital 387,746 387,746  Contributed surplus 19,885 - - 19,885  Accumulated other comprehensive loss (1,822) 5(a) 11 - (1,811)  Deficit (382,313) 5(a)(b) 666 - (381,647)  Total equity 23,496 677 - 24,173  Total equity and liabilities $ 64,913 $ 1,418 (116) $ 66,215 
Schedule Of Adjustments To Statement Of Operations And Comprehensive Loss	   For the year ended December 31, 2017  Based on IAS 18 Note IFRS 15 Remeasurements Based on IFRS 15  Revenues $ 48,052 5(a) $ 63 $ 48,115  Cost of sales 36,632 5(a) (195) 36,437  Gross profit 11,420 258 11,678   Operating expenses  Selling, general and administrative expenses 13,742 5(b) (116) 13,626  Research and product development expenses 6,376 – 6,376  20,118 (116) 20,002  –  Loss from operations (8,698) 374 (8,324)   Loss from joint ventures (334) – (334)   Finance income (loss)  Interest expense, net on financial instruments measured at amortized cost (1,812) – (1,812)  Foreign currency gains, net (1) 635 – 635  Other finance losses, net (931) – (931)  Finance loss, net (2,108) – (2,108)   Loss before income taxes (11,140) 374 (10,766)  Income tax expense – – –  Net loss for the year (11,140) 374 (10,766)   Items that will not be reclassified subsequently to net loss:  Re-measurements of actuarial liability 98 – 98  Items that may be reclassified subsequently to net loss  Exchange differences on translating foreign operations 1,703 5(a) 11 1,714  Comprehensive loss for the year $ (9,339) $ 385 $ (8,954)   Net loss per share - basic and diluted $ (0.80) $ 0.03 $ (0.77) 

Cash and Cash Equivalents and_2

Cash and Cash Equivalents and Restricted Cash (Tables)	12 Months Ended
	Dec. 31, 2018
Cash and Cash Equivalents and Restricted Cash [abstract]
Schedule Of Cash and Cash Equivalents and Restricted Cash	   At December 31, 2018 2017  Cash and cash equivalents $ 7,561 $ 21,511  Restricted cash 935 435  Restricted cash – non-current 241 468  Total $ 8,737 $ 22,414 

Trade and Other Receivables (Ta

Trade and Other Receivables (Tables)	12 Months Ended
	Dec. 31, 2018
Trade and Other Receivables [abstract]
Schedule of Trade and Other Receivables	   At December 31, 2018 2017  Restated (Note 5)  Trade accounts receivable $ 3,313 $ 6,466  Less: provision for impairment (note 35) (30) (18)  Net trade accounts receivable 3,283 6,448  Other receivables 3,445 2,288  Total trade and other receivables $ 6,728 $ 8,736 

Contract Assets And Contract _2

Contract Assets And Contract Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of contract assets and contract liabilities [abstract]
Schedule Of Contract Assets And Contract Liabilities	   At December 31, 2018 2017 $ change  Contract assets $ 6,223 $ 7,223 $ (1,000)  Less: non-current portion (1,689) (645) (1,044)  Current portion 4,534 6,578 (2,044)   Contract liabilities 16,001 14,044 1,957  Less: non-current portion (1,420) (2,223) 803  Current portion 14,581 11,821 2,760 
Schedule Of Performance Obligations	  At December 31, 2018 2017  OnSite Generation $ 20,600 $ 19,900  Power Systems 112,100 124,700  Total $ 132,700 $ 144,600 

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2018
Inventories [abstract]
Schedule Of Inventories	   At December 31, 2018 2017  Restated (Note 5)  Raw materials $ 9,954 $ 9,708  Work-in-progress 6,349 4,750  Finished goods 871 590  Total inventories $ 17,174 $ 15,048 
Inventory Obsolescence Provision	   2018 2017  At January 1, $ 1,534 $ 1,332  Net increase in the provision 834 873  Write-downs during the year (779) (691)  Foreign exchange revaluation 5 20  At December 31, $ 1,594 $ 1,534 

Prepaid Expenses (Tables)

Prepaid Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Prepaid Expenses [abstract]
Schedule Of Prepaid Expenses	   At December 31, 2018 2017  Restated (Note 5)  Prepaid expenses $ 1,593 $ 978  Costs incurred to obtain contracts with customers 367 396  Total prepaid expenses $ 1,960 $ 1,374 

Investment in Joint Venture (Ta

Investment in Joint Venture (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of joint ventures [line items]
Joint Venture Using Equity Method	   2018 2017  Balance January 1, $ 1,176 $ –  Equity investment in joint venture 664 1,123  Loss from investment in joint venture using HLBV method (76) –  Amortization of deferred loss on disposal (10) (9)  Foreign currency translation (loss) gain (110) 62  Investment in Enbridge joint venture at December 31, $ 1,644 $ 1,176 
2562961 Ontario Ltd. [member]
Disclosure of joint ventures [line items]
Disclosure Of Summary Of Balance Sheet Information	   At December 31, 2018 2017  Assets  Current assets $ 439 $ 1  Non-current assets 3,202 2,156  Total assets $ 3,641 $ 2,157  Liabilities  Current liabilities $ 293 $ –  Total liabilities 293 –  Net assets $ 3,348 $ 2,157 
Summary Of Gain (Loss) From Continuing Operations And Total Comprehensive Income (Loss)	   For the year ended December 31, 2018 2017  Revenue $ 627 $ –  Earnings before income taxes 71 1  Joint venture earnings from continuing operations $ 52 $ 1 
Disclosure Of Reconciliation Of Joint Venture's Financial Information To Carrying Amount	   At December 31, 2018 2017  Opening net assets of 2562961 Ontario Ltd. (Equity Investment) $ 2,157 $ –  Investment in 2562961 Ontario Ltd. 1,372 2,030  Joint venture earnings during the year 52 1  Foreign currency translation (233) 126  Closing net assets of 2562961 Ontario Ltd. $ 3,348 $ 2,157  Unrealized (gains) losses on sales to 2562961 Ontario Ltd. 56 71  Adjusted net assets of 2562961 Ontario Ltd. 3,404 2,228  Company’s share of net assets using the HLBV method $ 1,570 $ 1,092  Plus: capitalization of legal costs 93 93  Less: amortization of deferred loss on disposal (19) (9)  Investment in Enbridge joint venture at December 31 $ 1,644 $ 1,176 
Kolon Hydrogenics [member]
Disclosure of joint ventures [line items]
Joint Venture Using Equity Method	   2018 2017  Balance January 1, $ 1,621 $ 1,750  Share in loss of the joint venture (1,561) (334)  Foreign currency translation gain (loss) (60) 205  Investment in Kolon Hydrogenics joint venture at December 31, $ – $ 1,621 

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [abstract]
Schedule Of Property, Plant and Equipment	   Plant and test equipment Furniture and equipment Computer hardware Leasehold improvements Construction in progress Total  Net book value December 31, 2017 $ 183 $ 1,187 $ 204 $ 352 $ 1,948 $ 3,874  Additions 155 373 58 290 125 1,001  Disposals – – (1) – (1,342) (1,343)  Depreciation (100) (333) (90) (117) – (640)  Foreign exchange (8) (9) (4) (4) – (25)  Net book value December 31, 2018 $ 230 $ 1,218 $ 167 $ 521 $ 731 $ 2,867   Total cost $ 3,712 $ 5,889 $ 548 $ 2,044 $ 731 $ 12,924  Total accumulated depreciation (3,482) (4,671) (381) (1,523) – (10,057)  Net book value December 31, 2018 $ 230 $ 1,218 $ 167 $ 521 $ 731 $ 2,867  Included in construction in progress is $ Nil (2017 - $1, 342 ) relating to capital costs to be transferred to the joint venture project with Enbridge (note 12). During the current and prior year, assets with a book value of $1,342 and $2,176 respectively were transferred to the Enbridge joint venture (notes 12 and 32).  Depreciation of $454 ( 2017 – $3 97 ) was included in selling, general and administrative expenses, $104 (2017 - $ 81 ) in research and product development expenses, and $82 ( 2017 – $137 ) in cost of sales in consolidated statement of operations and comprehensive loss.      Plant and test equipment Furniture and equipment Computer hardware Leasehold improvements Construction in progress Total  Net book value December 31, 2016 $ 214 $ 1,270 $ 182 $ 308 $ 2,121 $ 4,095  Additions 55 233 91 117 2,003 2,499  Disposals (11) – (2) – (2,176) (2,189)  Depreciation (104) (338) (97) (76) – (615)  Foreign exchange 29 22 30 3 – 84  Net book value December 31, 2017 $ 183 $ 1,187 $ 204 $ 352 $ 1,948 $ 3,874   Total cost $ 3,604 $ 5,648 $ 558 $ 1,777 $ 1,948 $ 13,535  Total accumulated depreciation (3,421) (4,461) (354) (1,425) – (9,661)  Net book value December 31, 2017 $ 183 $ 1,187 $ 204 $ 352 $ 1,948 $ 3,874 

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2018
Intangible Assets [abstract]
Schedule of Intangible Assets	     Computer software 2018 2017  Net book value January 1, $ 180 $ 203  Additions 125 25  Amortization (66) (57)  Foreign exchange (7) 9  Net book value December 31, $ 232 $ 180   Total cost $ 2,158 $ 2,043  Total accumulated depreciation (1,926) (1,863)  Net book value December 31, $ 232 $ 180 

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2018
Changes in goodwill [abstract]
Schedule of Goodwill	   2018 2017  At January 1, $ 4,569 $ 4,019  Foreign exchange revaluation (210) 550  At December 31, $ 4,359 $ 4,569 

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2018
Trade and other payables [abstract]
Schedule Of Accounts Payable and Accrued Liabilities	   At December 31, 2018 2017   Trade accounts payable $ 3,952 $ 4,612  Accrued payroll and related compensation 2,292 2,645  Supplier accruals 2,584 2,126  Accrued professional fees 206 224  Other 34 129  Total accounts payable and accrued liabilities $ 9,068 $ 9,736 

Financial Liabilities (Tables)

Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Financial Liabilities [abstract]
Schedule of Financial Liabilities	   At December 31, 2018 2017  Current portion of long-term debt – Export Development Canada (note 20) $ 1,983 $ 2,470  Current portion of long-term debt – Province of Ontario (note 20) 628 622  Warrants 11 409  Deferred share unit liability (note 22) 730 1,406  Current portion of capital lease (note 20) 7 6  Total financial liabilities $ 3,359 $ 4,913 
Schedule of Weighted Average Assumptions of Warrants	   At December 31, 2018 2017  Risk-free interest rate (%) 1.86% 1.68%  Expected volatility (%) 60.1% 55.3%  Expected life in years 0.35 0.38  Expected dividend Nil Nil 

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2018
Warranty provision [abstract]
Schedule Of Changes In Aggregate Provisions	   Warranty Startup and commissioning Total  At January 1, $ 2,095 $ 625 $ 2,720  Additional provisions 1,994 726 2,720  Utilized during the year (906) (784) (1,690)  Unused amounts reversed (781) (12) (793)  Foreign currency translation (75) (31) (106)  Total provision at December 31, 2018 2,327 524 2,851  Less current portion (1,636) (405) (2,041)  Long-term provision at December 31, 2018 $ 691 $ 119 $ 810   Warranty Startup and commissioning Total Restated (Note 5)  At January 1, $ 2,062 $ 824 $ 2,886  Additional provisions 1,192 1,087 2,279  Utilized during the year (639) (1,358) (1,997)  Unused amounts reversed (734) – (734)  Foreign currency translation 214 72 286  Total provision at December 31, 2017 2,095 625 2,720  Less current portion (1,174) (570) (1,744)  Long-term provision at December 31, 2017 $ 921 $ 55 $ 976 

Other Non-current Liabilities (

Other Non-current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of financial liabilities [line items]
Schedule of Non-current Liabilities	   At December 31, 2018 2017  Long-term debt – Export Development Canada (i) $ 5,958 $ 8,344  Long-term debt – Province of Ontario (ii) 2,091 2,896  Non-current post-retirement benefit liabilities (iii) 247 330  Capital lease 33 44  Total 8,329 11,614  Less current portion of long-term debt – EDC (note 17) (1,983) (2,470)  Less current portion of long-term debt – Province of Ontario (note 17) (628) (622)  Less current portion of capital lease (note 17) (7) (6)  Total other non-current liabilities $ 5,711 $ 8,516 
Export Development Canada [member]
Disclosure of financial liabilities [line items]
Schedule of Change in Carrying Value of Liability	   2018 2017  At January 1, $ 8,344 $ 8,625  Principal repayments during the year (2,250) (750)  Interest payments during the year (1,370) (1,093)  Interest accretion during the year 1,133 1,306  Revaluation of variable rate long-term debt (note 28) 101 256  At December 31, $ 5,958 $ 8,344 
Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of financial liabilities [line items]
Schedule of Change in Carrying Value of Liability	   2018 2017  At January 1, $ 2,896 $ 3,239  Principal repayments during the year (870) (888)  Interest payments during the year (128) (181)  Interest accretion during the year 416 503  Foreign currency translation (223) 223  At December 31, $ 2,091 $ 2,896 
Post-retirement Benefit [member]
Disclosure of financial liabilities [line items]
Schedule of Change in Carrying Value of Liability	   2018 2017  At January 1, $ 330 $ 377  Current service and net interest cost 122 153  Employer contributions in the year (122) (153)  Re-measurement of actuarial liability (70) (99)  Foreign currency translation (13) 52  At December 31, $ 247 $ 330   2018 2017  Plan assets $ 1,777 $ 1,716  Accrued benefit obligation (2,024) (2,046)  Net defined benefit obligation $ (247) $ (330) 

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Dec. 31, 2018
Share Capital [abstract]
Schedule of Share Capital Number and Amount Outstanding	   2018 2017  Number Amount Number Amount  Balance at January 1, 15,436,879 $ 387,746 12,544,960 $ 365,923  Adjustment for partial shares on share consolidation – – (1) –  Issuance of common shares – – 2,682,742 19,725  Warrants exercised (note 17) – – 200,575 1,966  Issuance of common shares on vesting of performance share units (note 22) 4,204 96 4,203 96  Issuance of common shares on exercise of stock options (note 22) 6,400 69 4,400 36  At December 31, 15,447,483 $ 387,911 15,436,879 $ 387,746 

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Company's Stock Option Plan	   2018 2017  Weighted Weighted  average average  Number of exercise price Number of exercise price  shares C$ shares C$  Balance at January 1, 762,173 $ 7.99 628,636 $ 7.97  Granted 111,621 11.23 141,268 8.56  Exercised (6,400) 8.05 (4,400) 6.22  Forfeited (9,280) 13.25 – –  Expired (5,025) 10.44 (3,331) 29.25  At December 31, 853,089 $ 8.37 762,173 $ 7.99 
Summary of Fair Value Determination Assumptions	   2018 2017  Risk-free interest rate 2.12 % 1.34 %  Expected volatility 64.3 % 64.6 %  Expected life in years 7 6  Expected dividend Nil Nil 
Summary of Stock Options Outstanding	   Grant date Expiry date Total number of options Weighted average remaining contractual life (in years) Exercise Price C$ Number of vested options Weighted average remaining contractual life (in years) Exercise Price C$  March 27, 2009 March 27, 2019 5,284 0.24 13.25 5,284 0.24 $ 13.25  April 6, 2010 April 5, 2020 19,787 1.26 4.91 19,787 1.26 4.91  March 31, 2011 March 31, 2021 83,000 2.25 6.96 83,000 2.25 6.96  June 8, 2011 June 8, 2021 126,905 2.44 5.03 126,905 2.44 5.03  May 10, 2012 May 11, 2022 157,871 3.36 6.25 157,871 3.36 6.25  November 19, 2012 November 19, 2022 39,476 3.89 6.60 39,476 3.89 6.60  March 21, 2013 March 21, 2023 15,000 4.22 8.10 15,000 4.22 8.10  March 26, 2015 March 25, 2025 56,821 6.23 16.14 42,616 6.23 16.14  March 30, 2016 March 31, 2026 96,056 7.25 10.53 48,028 7.25 10.53  March 14, 2017 March 14, 2027 141,268 8.20 8.56 35,317 8.20 8.56  March 13, 2018 March 13, 2028 90,836 9.20 11.41 – 9.20 11.41  June 1, 2018 June 1, 2028 20,785 9.42 10.45 – 9.42 10.45  853,089 5.29 $ 8.37 573,284 5.29 $ 8.37 
Summary of Company's Stock-Based Compensation Expense (Recovery)	   Years ended December 31, 2018 2017  Stock-based compensation expense - stock options $ 539 $ 444  Stock-based compensation expense - PSU 6 31  Stock-based compensation expense - RSU (equity-settled) 412 267  Subtotal stock based compensation expense 957 742  DSU - new issuance (net of cancellations) 145 165  DSU - mark-to-market adjustment (821) 785  Subtotal stock-based compensation expense - DSU (676) 950  Total $ 281 $ 1,692 
Performance Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Company's Stock Unit Activity	   2018 2017  Balance at January 1, 191,366 195,569  Expired (187,162) –  Vested – share issuance (4,204) (4,203)  At December 31, – 191,366 
Restricted Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Company's Stock Unit Activity	   2018 2017  Balance at January 1, 133,184 52,483  RSUs issued 69,523 80,701  At December 31, 202,707 133,184 
Deferred Share Unit Activity [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Summary of Company's Stock Unit Activity	   2018 2017  Number Amount Number Amount  Balance at January 1, 125,949 $ 1,406 106,506 $ 456  DSU compensation expense 21,222 145 20,277 174  DSU cancellation – – (834) (9)  DSU fair value adjustments – (821) – 785  At December 31, 147,171 $ 730 125,949 $ 1,406 

Selling, General and Administ_2

Selling, General and Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Selling, general and administrative expense [abstract]
Summary of Selling, General and Administrative Expenses	   Year ended December 31, 2018 2017  Restated (Note 5)  Salaries and benefits, office administration and other expenses $ 10,812 $ 11,480  Depreciation (note 13) 454 397  Amortization (note 14) 66 57  Stock-based compensation - stock options, PSU and RSU (note 22) 957 742  Stock-based compensation - DSU (note 22) (676) 950  Total $ 11,613 $ 13,626 

Research and Product Developm_2

Research and Product Development Expenses (Tables)	12 Months Ended
	Dec. 31, 2018
Research and Product Development Expenses [abstract]
Schedule of Research and Development Expenses	   Year ended December 31, 2018 2017  Research and product development expenses $ 12,023 $ 8,812  Government research and product development funding (4,537) (2,436)  Total $ 7,486 $ 6,376 

Key Management Compensation (Ta

Key Management Compensation (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Schedule of Key Management Compensation	   Year ended December 31, 2018 2017  Salaries and short-term employee benefits $ 2,286 $ 1,873  Stock-based compensation  DSUs 145 165  Stock options 598 561  RSUs 601 533  PSUs 30 –  Total $ 3,660 $ 3,132 

Expenses by Nature (Tables)

Expenses by Nature (Tables)	12 Months Ended
	Dec. 31, 2018
Expenses by nature [abstract]
Schedule of Expenses by Nature	  Year ended December 31, 2018 2017  Restated (Note 5)  Raw materials and consumables used $ 23,162 $ 32,818  Employee benefits (note 27) 17,857 18,497  Facilities 2,942 2,683  Professional services 1,311 1,220  Depreciation and amortization (note 13, 14) 706 672  Shareholder and other corporate communications 395 479  Insurance 502 504  Marketing 581 499  Other 1,351 1,503  Total $ 48,807 $ 58,875 

Employee Benefits Expense (Tabl

Employee Benefits Expense (Tables)	12 Months Ended
	Dec. 31, 2018
Employee Benefits Expense [abstract]
Schedule of Employee Benefits Expense	   Year ended December 31, 2018 2017  Restated (Note 5)  Salaries and wages $ 16,461 $ 15,790  Stock-based compensation (including equity-settled RSUs & PSUs), (note 22) 957 742  Medical, dental and insurance 415 346  Pension costs 326 270  Stock-based compensation – DSUs (note 22) (676) 950  Other 374 399  Total $ 17,857 $ 18,497 

Other Finance Gains and Losse_2

Other Finance Gains and Losses, Net (Tables)	12 Months Ended
	Dec. 31, 2018
Gains (losses) on financial instruments [abstract]
Schedule of Other Finance Gains and Losses, Net	   Year ended December 31, 2018 2017  Revaluation of variable rate long-term debt – EDC (note 20) $ (101) $ (256)  Gain (loss) from change in fair value of outstanding warrants (note 17) 398 (675)  Total $ 297 $ (931) 

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2018
Income Taxes [abstract]
Schedule of Computation of Income Tax Expense	   Years ended December 31, 2018 2017  Restated (Note 5)  Loss before income taxes $ (13,039) $ (10,766)  Statutory income tax rate 25% 25%  Income tax recovery at statutory rates (3,260) (2,692)  Non-deductible expenses 302 94  Withholding tax 300 –  Tax losses and other temporary differences not recognized 3,244 2,622  Income taxes at different rates in foreign and other provincial jurisdictions (233) (256)  Other (53) 231  Total $ 300 $ – 
Schedule of Income Tax Loss Carryforwards	  For the years ended 2018 2017  2024 $ 118 $ 118  2025 244 244  2026 512 512  2027 14 14  2028 1 1  2029 517 517  2030 7,208 7,208  2031 6,243 6,432  2032 5,524 5,706  2033 – –  2034 4,814 4,680  2035 5,798 6,238  2036 5,237 5,411  2037 4,789 4,853  2038 6,177 –  No expiry 62,757 61,518  Total $ 109,953 $ 103,452 
Schedule of Deductible Temporary Differences and Unused Tax Losses	   Year ended December 31, 2018 2017  Non-capital losses $ 30,508 $ 30,984  Investment tax credits 1,649 1,349  Scientific research and experimental development 745 745  Property, plant and equipment and intellectual property 1,592 1,406  Provisions 200 131  Other 850 669  Total $ 35,544 $ 35,283 

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	12 Months Ended
	Dec. 31, 2018
Net Loss Per Share [abstract]
Schedule of Net Loss Per Share	   Year ended December 31, 2018 2017  Net loss $ (13,339) $ (11,140)  Change in accounting policy (note 5) – 374  Net loss, restated (13,339) (10,766)   Weighted average number of shares outstanding – basic 15,441,947 13,947,636  Dilutive effect of stock options – –  Dilutive effect of warrants – –  Weighted average number of shares outstanding – diluted 15,441,947 13,947,636  Net loss per share – basic and diluted $ (0.86) $ (0.77) 

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2018
Commitments and Contingencies [abstract]
Schedule of Costs to be Transferred to Joint Venture	   December 31,  2018   Total cumulative cost of 2.5MW Power-To-Gas unit $ 8,792  Funding received from the IDF (C$4,000) (2,941)  Cumulative costs transferred to the joint venture (note 12) (3,402)  Foreign exchange loss on disposal (117)  Costs recorded as research and product development costs (2,332)  Costs remaining to be transferred to the joint venture $ - 
Summary of Rental Expenses	   For the years ended  2019 $ 1,088  2020 885  2021 724  2022 387  2023 290  Thereafter 560  Total $ 3,934 

Consolidated Statements of Ca_3

Consolidated Statements of Cash Flows (Tables)	12 Months Ended
	Dec. 31, 2018
Consolidated Statements of Cash Flows [abstract]
Schedule of Components of Net Change in Non-cash Working Capital	   Year ended December 31, 2018 2017  Restated (Note 5)  Decrease (increase) in current assets  Trade and other receivables $ 1,834 $ (4,013)  Contract assets 921 (1,006)  Inventories (2,497) 3,343  Prepaid expenses (603) (152)  Increase (decrease) in current liabilities  Trade and other payables, including provisions (1,164) 1,616  Contract liabilities 2,260 (282)  Deferred funding 999 271  Total $ 1,750 $ (223) 

Segmented Financial Informati_2

Segmented Financial Information (Tables)	12 Months Ended
	Dec. 31, 2018
Segmented Financial Information [abstract]
Schedule of Reportable Segments	 Financial information by reportable segment for the years ended December 31, 2018 and 2017 was as follows:      OnSite Power Corporate  Year ended December 31, 2018 Generation Systems and Other Total  Revenue transferred at a point in time $ 17,463 $ 12,152 $ – $ 29,615  Revenue transferred over time 845 3,436 – 4,281  Revenues from external customers 18,308 15,588 – 33,896  Gross profit 2,648 6,077 – 8,725  Selling, general and administrative expenses 2,959 4,276 4,378 11,613  Research and product development expenses 2,927 4,495 64 7,486  Segment loss (3,238) (2,694) (4,442) (10,374)  Loss in joint venture – – (1,637) (1,637)  Interest expense, net – – (1,469) (1,469)  Foreign currency gains, net – – 144 144  Other finance gains, net – – 297 297  Loss before income taxes $ (3,238) $ (2,694) $ (7,107) (13,039)      OnSite Power Corporate  Year ended December 31, 2017 Generation Systems and Other Total  Revenue transferred at a point in time $ 24,385 $ 19,393 $ – $ 43,778  Revenue transferred over time 883 3,454 4,337  Revenues from external customers 25,268 22,847 – 48,115  Gross profit 3,663 8,015 – 11,678  Selling, general and administrative expenses 3,381 4,321 5,924 13,626  Research and product development expenses 1,275 4,996 105 6,376  Segment loss (993) (1,302) (6,029) (8,324)  Loss in joint venture – – (334) (334)  Interest expense, net – – (1,812) (1,812)  Foreign currency gains, net – – 635 635  Other finance losses, net – – (931) (931)  Loss before income taxes $ (993) $ (1,302) $ (8,471) (10,766)  Revenue, cost of sales and selling, general and administrative expenses for the comparative year have been restated to reflect the retrospective application of IFRS 15 adopted effective January 1, 2018. See Note 5.  Balance sheet information by reportable segment at December 31, 2018 and 2017 was as follows:      OnSite Power Corporate  At December 31, 2018 Generation Systems and Other Total  Cash and cash equivalents and restricted cash $ 5,343 $ 162 $ 3,232 $ 8,737  Trade and other receivables 1,949 4,779 – 6,728  Contract assets (current and non-current) 1,678 4,545 – 6,223  Inventories 6,324 10,850 – 17,174  Prepaid expenses 368 1,353 239 1,960  Investment in joint ventures – – 1,644 1,644  Property, plant and equipment 272 2,595 – 2,867  Goodwill and intangibles 4,427 10 154 4,591  Total Assets $ 20,361 $ 24,294 $ 5,269 $ 49,924  Current liabilities $ 12,039 $ 15,408 $ 3,346 $ 30,793  Non-current liabilities 1,180 3,575 3,415 8,170  Total Liabilities $ 13,219 $ 18,983 $ 6,761 $ 38,963      OnSite Power Corporate  At December 31, 2017 Generation Systems and Other Total  Cash and cash equivalents and restricted cash $ 6,836 $ 1,160 $ 14,418 $ 22,414  Trade and other receivables 4,936 3,800 – 8,736  Contract assets (current and non-current) 676 6,547 – 7,223  Inventories 8,045 7,003 – 15,048  Prepaid expenses 270 928 176 1,374  Investment in joint venture – – 2,797 2,797  Property, plant and equipment 329 3,545 – 3,874  Goodwill and intangibles 4,659 6 84 4,749  Total Assets $ 25,751 $ 22,989 $ 17,475 $ 66,215  Current liabilities $ 11,400 $ 14,538 $ 4,356 $ 30,294  Non-current liabilities 1,138 4,737 5,873 11,748  Total Liabilities $ 12,538 $ 19,275 $ 10,229 $ 42,042 
Schedule of Property, Plant and Equipment by Country	   Year ended December 31, 2018 2017  Canada $ 2,497 $ 3,371  Belgium 272 329  Germany 98 174  Total $ 2,867 $ 3,874 
Schedule of Revenue From Customers	Revenue from external customers by region was as follows:      Year ended December 31, 2018 2017  Restated (Note 5)  Asia $ 12,514 $ 24,120  European Union 10,891 16,917  North America 3,400 1,514  Eastern Europe 2,896 2,697  South and Central America 2,698 350  Africa 616 1,145  Middle East 456 1,037  Oceania and Caribbean 425 335  Total $ 33,896 $ 48,115   Revenue by product type was as follows:   Year ended December 31, 2018 2017  Restated (Note 5)  Sale of equipment $ 24,295 $ 40,601  Spare parts and maintenance 6,267 5,662  Product development services 2,063 581  Exclusivity fees 1,271 1,271  Total revenues by product type $ 33,896 $ 48,115   Revenue by market application was as follows:   Year ended December 31, 2018 2017  Restated (Note 5)  Heavy duty motive $ 13,855 $ 21,955  Back-up power 1,082 –  Technology solutions 1,397 850  Power to gas energy storage 1,086 8,069  Industrial hydrogen 14,259 16,578  Fueling stations 2,217 663  Total revenues by market application $ 33,896 $ 48,115  Revenue for the largest customers as a percentage of the total revenue was as follows:     Year ended December 31, 2018 2017  First largest (Power segment) 13 % 21 %  Second largest (Power segment) 9 % 10 %  Third largest (Power segment) 5 % 8 %  Fourth largest (OnSite Generation segment) 5 % 7 %  All other customers 68 % 54 %  Total 100 % 100 % 

Risk Management Arising From _2

Risk Management Arising From Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2018
Risk Management Arising From Financial Instruments [abstract]
Schedule of Fair Value of Financial Instruments	   At December 31, 2018 2017  Restated (Note 5)  Cash and cash equivalents $ 7,561 $ 21,511  Restricted cash (current and non-current) 1,176 903  Restricted cash – non-current  Trade and other receivables, including contract assets 12,951 15,959  Financial assets at amortized cost (IAS 39 - Loans and receivables) $ 21,688 $ 38,373  Trade and other payables $ 9,068 $ 9,736  Long-term debt and repayable government contribution (current and non-current) 8,049 11,240  Operating borrowings – 1,200  Contract liabilities, current and non-current 16,001 14,044  Capital lease 33 44  Financial liabilities at amortized cost (IAS 39 - Other financial liabilities) $ 33,151 $ 36,264  DSU liability 730 1,406  Warrants 11 409  Financial liabilities at fair value through profit or loss $ 741 $ 1,815 
Schedule of Contractual Maturity of Net Financial Liabilities	     Due in less Due in 1-3 Due in 4-5  At December 31, 2018 than 1 year years years  Trade and other payables $ 9,068 $ – $ –  DSU liability 730 – –  Warrants 11 – –  Long-term debt – Province of Ontario and EDC 3,760 6,493 7  Total $ 13,569 $ 6,493 $ 7      Due in less Due in 1-3 Due in 4-5  At December 31, 2017 than 1 year years years  Trade and other payables $ 9,736 $ – $ –  DSU liability 1,406 – –  Operating borrowings 1,200 – –  Warrants 409 – –  Long-term debt – Province of Ontario and EDC 4,653 7,243 3,123  Total $ 17,404 $ 7,243 $ 3,123 
Schedule of Exposure to Credit Risk by Aging Receivables	   At December 31, 2018 2017  Not due 76 % 77 %  Less than 30 days past due 8 11  Less than 60 days past due, more than 30 days past due 1 1  More than 60 days past due 15 11  Total 100 % 100 % 
Schedule of Exposure to Credit Risk for Trade Receivables by Geographic Area	   At December 31, 2018 2017  Europe 62 % 64 %  North America 5 4  Asia 31 30  Rest of world 2 2  Total 100 % 100 % 
Schedule of Loss Allowance for Trade Receivables and Contract Assets	  January 1, 2018: Not yet due Less than 31 days past due 31-60 days past due More than 60 days past due Total   Expected loss rate 0.01% 0.05% 0.21% 1.34%  Gross carrying amount $ 9,849 $ 2,482 $ 166 $ 1,192 $ 13,689  Loss allowance $ 1 $ 1 $ 0 $ 16 $ 18   The loss allowance for trade receivables and contract assets as at December 31, 2017 reconciled to the opening loss allowances on January 1, 2018 is as follows:   Contract Assets Trade and other receivables Total  At December 31, 2017 under IAS 39 $ - $ 943 $ 943  Write-off of amounts deemed uncollectible against gross receivables - (925) (925)   Opening loss allowance as at January 1, 2018 $ - $18 $18  The loss allowance at December 31, 2018 was determined as follows for both trade receivables and contract assets:   December 31, 2018: Not yet due Less than 31 days past due 31-60 days past due More than 60 days past due Total   Expected loss rate 0.1% 2.6% 3.1% 0.9%  Gross carrying amount $ 8,334 $ 529 $ 96 $ 577 $ 9,536  Loss allowance $ 8 $ 14 $ 3 $ 5 $ 30 
Schedule of Exposure to Credit Risk Relating to Cash and Cash Equivalents and Restricted Cash on Deposit by Geographic Area	   2018 2017  Canada 37 % 65 %  Belgium 61 30  Germany 2 5  100 % 100 % 

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Dec. 31, 2018
Capital Management [abstract]
Schedule of Capital	   At December 31, 2018 2017  Total equity $ 10,961 $ 24,173  Operating borrowings – 1,200  Long-term debt and repayable government contributions, including current portion 8,082 11,284  Total 19,043 36,657  Less Cash and cash equivalents and restricted cash 8,737 22,414  Total capital employed $ 10,306 $ 14,243 

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018segment
Summary of Significant Accounting Policies [line items]
Intangible assets, useful lives or amortisation rates	30.00%
Number of reportable segments	2
Stock option, vesting percentage per year	25.00%
Stock options period, initial vesting	1 year
Stock options period, after initial vesting period	3 years
Stock options, expiration period	10 years
Restricted stock vesting period	3 years
Top of Range [member]
Summary of Significant Accounting Policies [line items]
Warranty period	2 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies (Schedule of Depreciation Rates) (Details)	12 Months Ended
	Dec. 31, 2018
Furniture And Equipment [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, useful lives or amortisation rates	20.00%
Furniture And Equipment [member] | Top of Range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, useful lives or amortisation rates	30.00%
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, useful lives or amortisation rates	30.00%
Automobiles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, useful lives or amortisation rates	30.00%

Significant Accounting Judgme_2

Significant Accounting Judgments and Estimation Uncertainties (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018
Top of Range [member]
Significant Accounting Judgments and Estimation Uncertainties [line items]
Warranty Period	2 years

IFRS 9 Financial Instruments _3

IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption (Schedule Of Adjustments To Balance Sheets) (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017		Dec. 31, 2016
Current assets
Cash and cash equivalents		$ 7,561	$ 21,511	[1]	$ 10,338	[1]	$ 10,338
Restricted cash		935	435	[1]	405	[1]
Trade and other receivables		6,728	8,736	[1]	5,144	[1]
Contract assets		4,534	6,578	[1]	5,572	[1]
Inventories		17,174	15,048	[1]	17,130	[1]
Prepaid expenses		1,960	1,374	[1]	1,198	[1]
Total current assets		38,892	53,682	[1]	39,787	[1]
Non-current assets
Restricted cash		241	468	[1]	535	[1]
Contract assets		1,689	645	[1]
Investment in joint ventures		1,644	2,797	[1]	1,750	[1]
Property, plant and equipment		2,867	3,874	[1]	4,095	[1]	4,095
Intangible assets		232	180	[1]	203	[1]
Goodwill		4,359	4,569	[1]	4,019	[1]	4,019
Total non-current assets		11,032	12,533	[1]	10,602	[1]
Total assets		49,924	66,215	[1]	50,389	[1]
Current liabilities
Operating borrowings	[1]		1,200		2,111
Trade and other payables		9,068	9,736	[1]	7,235	[1]
Contract liabilities		14,581	11,821	[1]	10,268	[1]
Financial liabilities		3,359	4,913	[1]	3,939	[1]
Provisions		2,041	1,744	[1]	2,045	[1]
Deferred funding		1,744	880	[1]	508	[1]
Total current liabilities		30,793	30,294	[1]	26,106	[1]
Non-current liabilities
Other liabilities		5,711	8,516	[1]	9,262	[1]
Contract liabilities		1,420	2,223	[1]	3,494	[1]
Provisions		810	976	[1]	841	[1]
Deferred funding		229	33	[1]	12	[1]
Total non-current liabilities		8,170	11,748	[1]	13,609	[1]
Total liabilities		38,963	42,042	[1]	39,715	[1]
Equity
Share capital		387,911	387,746	[1]	365,923	[1]
Contributed surplus		20,717	19,885	[1]	19,255	[1]
Accumulated other comprehensive loss		(2,681)	(1,811)	[1]	(3,623)	[1]
Deficit		(394,986)	(381,647)	[1]	(370,881)	[1]
Total equity		10,961	24,173	[1]	10,674	[1]	$ 10,382
Total equity and liabilities		$ 49,924	66,215	[1]	50,389	[1]
IFRS 15 [member]
Current assets
Cash and cash equivalents			21,511
Restricted cash			435
Trade and other receivables			8,736
Contract assets			6,578
Inventories			15,048
Prepaid expenses			1,374
Total current assets			53,682
Non-current assets
Restricted cash			468
Contract assets			645
Investment in joint ventures			2,797
Property, plant and equipment			3,874
Intangible assets			180
Goodwill			4,569
Total non-current assets			12,533
Total assets			66,215
Current liabilities
Operating borrowings			1,200
Trade and other payables			9,736
Contract liabilities			11,821
Financial liabilities			4,913
Provisions			1,744
Deferred funding			880
Total current liabilities			30,294
Non-current liabilities
Other liabilities			8,516
Contract liabilities			2,223
Provisions			976
Deferred funding			33
Total non-current liabilities			11,748
Total liabilities			42,042
Equity
Share capital			387,746
Contributed surplus			19,885
Accumulated other comprehensive loss			(1,811)
Deficit			(381,647)
Total equity			24,173
Total equity and liabilities			66,215
Restatement [member] | IFRS 15 [member]
Current assets
Cash and cash equivalents					10,338
Restricted cash					405
Trade and other receivables					5,144
Contract assets					5,572
Inventories					17,130
Prepaid expenses					1,198
Total current assets					39,787
Non-current assets
Restricted cash					535
Investment in joint ventures					1,750
Property, plant and equipment					4,095
Intangible assets					203
Goodwill					4,019
Total non-current assets					10,602
Total assets					50,389
Current liabilities
Operating borrowings					2,111
Trade and other payables					7,235
Contract liabilities					10,268
Financial liabilities					3,939
Provisions					2,045
Deferred funding					508
Total current liabilities					26,106
Non-current liabilities
Other liabilities					9,262
Contract liabilities					3,494
Provisions					841
Deferred funding					12
Total non-current liabilities					13,609
Total liabilities					39,715
Equity
Share capital					365,923
Contributed surplus					19,255
Accumulated other comprehensive loss					(3,623)
Deficit					(370,881)
Total equity					10,674
Total equity and liabilities					50,389
Previously reported [member] | IFRS 15 [member]
Current assets
Cash and cash equivalents			21,511
Restricted cash			435
Trade and other receivables			14,292
Inventories			15,164
Prepaid expenses			978
Total current assets			52,380
Non-current assets
Restricted cash			468
Non-current receivables			645
Investment in joint ventures			2,797
Property, plant and equipment			3,874
Intangible assets			180
Goodwill			4,569
Total non-current assets			12,533
Total assets			64,913
Current liabilities
Operating borrowings			1,200
Trade and other payables			9,736
Financial liabilities			4,913
Provisions			1,174
Deferred revenue			12,734
Total current liabilities			29,757
Non-current liabilities
Other liabilities			8,516
Provisions			921
Deferred revenue			2,223
Total non-current liabilities			11,660
Total liabilities			41,417
Equity
Share capital			387,746
Contributed surplus			19,885
Accumulated other comprehensive loss			(1,822)
Deficit			(382,313)
Total equity			23,496
Total equity and liabilities			64,913
Previously reported [member] | Restatement [member] | IFRS 15 [member]
Current assets
Cash and cash equivalents					10,338
Restricted cash					405
Trade and other receivables					9,802
Inventories					17,208
Prepaid expenses					918
Total current assets					38,671
Non-current assets
Restricted cash					535
Investment in joint ventures					1,750
Property, plant and equipment					4,095
Intangible assets					203
Goodwill					4,019
Total non-current assets					10,602
Total assets					49,273
Current liabilities
Operating borrowings					2,111
Trade and other payables					7,235
Financial liabilities					3,939
Provisions					1,221
Deferred revenue					10,788
Total current liabilities					25,294
Non-current liabilities
Other liabilities					9,262
Provisions					841
Deferred revenue					3,494
Total non-current liabilities					13,597
Total liabilities					38,891
Equity
Share capital					365,923
Contributed surplus					19,255
Accumulated other comprehensive loss					(3,623)
Deficit					(371,173)
Total equity					10,382
Total equity and liabilities					49,273
Remeasurements [member] | IFRS 15 [member]
Current assets
Contract assets			1,022
Prepaid expenses			396
Total current assets			1,418
Non-current assets
Total assets			1,418
Current liabilities
Provisions			741
Total current liabilities			741
Non-current liabilities
Total liabilities			741
Equity
Accumulated other comprehensive loss			11
Deficit			666
Total equity			677
Total equity and liabilities			1,418
Remeasurements [member] | Restatement [member] | IFRS 15 [member]
Current assets
Contract assets					914
Prepaid expenses					280
Total current assets					1,194
Non-current assets
Total assets					1,194
Current liabilities
Provisions					902
Total current liabilities					902
Non-current liabilities
Total liabilities					902
Equity
Deficit					292
Total equity					292
Total equity and liabilities					1,194
Reclassifications [member] | IFRS 15 [member]
Current assets
Trade and other receivables			(5,556)
Contract assets			5,556
Inventories			(116)
Total current assets			(116)
Non-current assets
Non-current receivables			(645)
Contract assets			645
Total assets			(116)
Current liabilities
Contract liabilities			11,821
Provisions			(171)
Deferred funding			880
Deferred revenue			(12,734)
Total current liabilities			(204)
Non-current liabilities
Contract liabilities			2,223
Provisions			55
Deferred funding			33
Deferred revenue			(2,223)
Total non-current liabilities			88
Total liabilities			(116)
Equity
Total equity and liabilities			$ (116)
Reclassifications [member] | Restatement [member] | IFRS 15 [member]
Current assets
Trade and other receivables					(4,658)
Contract assets					4,658
Inventories					(78)
Total current assets					(78)
Non-current assets
Total assets					(78)
Current liabilities
Contract liabilities					10,268
Provisions					(78)
Deferred funding					508
Deferred revenue					(10,788)
Total current liabilities					(90)
Non-current liabilities
Contract liabilities					3,494
Deferred funding					12
Deferred revenue					(3,494)
Total non-current liabilities					12
Total liabilities					(78)
Equity
Total equity and liabilities					$ (78)
[1]	Restated (Note 5)

IFRS 9 Financial Instruments _4

IFRS 9 Financial Instruments & IFRS 15 Revenue from Contracts with Customers - Impact of Adoption (Schedule Of Adjustments To Statement Of Operations And Comprehensive Loss) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disclosure of reclassifications or changes in presentation [line items]
Revenues		$ 33,896	$ 48,115	[1]
Cost of sales		25,171	36,437	[1]
Gross profit		8,725	11,678	[1]
Operating expenses
Selling, general and administrative expenses		11,613	13,626	[1]
Research and product development expenses		7,486	6,376	[1]
Total operating expenses		19,099	20,002	[1]
Loss from operations		(10,374)	(8,324)	[1]
Loss from joint ventures		(1,637)	(334)	[1]
Finance income (loss)
Interest expense, net on financial instruments measured at amortized cost		(1,469)	(1,812)	[1]
Foreign currency gains net	[2]	144	635	[1]
Other finance gains (losses), net		297	(931)	[1]
Finance loss, net		(1,028)	(2,108)	[1]
Loss before income taxes		(13,039)	(10,766)	[1]
Income tax expense		300		[1]
Profit (loss)		(13,339)	(10,766)	[1]
Items that will not be reclassified subsequently to net loss:
Re-measurement of actuarial liability		70	98	[1]
Items that may be reclassified subsequently to net loss
Exchange differences on translating foreign operations		(940)	1,714	[1]
Total comprehensive income		$ (14,209)	(8,954)	[1]
IFRS 15 [member]
Disclosure of reclassifications or changes in presentation [line items]
Revenues			48,115
Cost of sales			36,437
Gross profit			11,678
Operating expenses
Selling, general and administrative expenses			13,626
Research and product development expenses			6,376
Total operating expenses			20,002
Loss from operations			(8,324)
Loss from joint ventures			(334)
Finance income (loss)
Interest expense, net on financial instruments measured at amortized cost			(1,812)
Foreign currency gains net			635
Other finance gains (losses), net			(931)
Finance loss, net			(2,108)
Loss before income taxes			(10,766)
Profit (loss)			(10,766)
Items that will not be reclassified subsequently to net loss:
Re-measurement of actuarial liability			98
Items that may be reclassified subsequently to net loss
Exchange differences on translating foreign operations			1,714
Total comprehensive income			(8,954)
Previously reported [member] | IFRS 15 [member]
Disclosure of reclassifications or changes in presentation [line items]
Revenues			48,052
Cost of sales			36,632
Gross profit			11,420
Operating expenses
Selling, general and administrative expenses			13,742
Research and product development expenses			6,376
Total operating expenses			20,118
Loss from operations			(8,698)
Loss from joint ventures			(334)
Finance income (loss)
Interest expense, net on financial instruments measured at amortized cost			(1,812)
Foreign currency gains net			635
Other finance gains (losses), net			(931)
Finance loss, net			(2,108)
Loss before income taxes			(11,140)
Profit (loss)			(11,140)
Items that will not be reclassified subsequently to net loss:
Re-measurement of actuarial liability			98
Items that may be reclassified subsequently to net loss
Exchange differences on translating foreign operations			1,703
Total comprehensive income			(9,339)
Remeasurements [member] | IFRS 15 [member]
Disclosure of reclassifications or changes in presentation [line items]
Revenues			63
Cost of sales			(195)
Gross profit			258
Operating expenses
Selling, general and administrative expenses			(116)
Total operating expenses			(116)
Loss from operations			374
Finance income (loss)
Loss before income taxes			374
Profit (loss)			374
Items that may be reclassified subsequently to net loss
Exchange differences on translating foreign operations			11
Total comprehensive income			$ 385
[1]	Restated (Note 5)
[2]	Foreign currency gains (losses) include a gain of $223 on borrowings for the year ended December 31, 2018 (2017 - loss of $223).

Cash and Cash Equivalents and_3

Cash and Cash Equivalents and Restricted Cash (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Cash and Cash Equivalents and Restricted Cash [abstract]
Standby letters of credit and letters of guarantee	$ 2,890	$ 2,821

Cash and Cash Equivalents and_4

Cash and Cash Equivalents and Restricted Cash (Schedule of Cash and Cash Equivalents and Restricted Cash) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]	Dec. 31, 2016
Cash and Cash Equivalents and Restricted Cash [abstract]
Cash and cash equivalents	$ 7,561	$ 21,511	[1]	$ 10,338		$ 10,338
Restricted cash	935	435	[1]	405
Restricted cash - non-current	241	468	[1]	$ 535
Total	$ 8,737	$ 22,414
[1]	Restated (Note 5)

Trade and Other Receivables (Sc

Trade and Other Receivables (Schedule of Trade and Other Receivables) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Trade and Other Receivables [abstract]
Trade accounts receivables	$ 3,313	$ 6,466
Less: provision for impairment (note 35)	(30)	(18)
Net trade accounts receivable	3,283	6,448
Other receivables	3,445	2,288
Total trade and other current receivables	$ 6,728	$ 8,736	[1]	$ 5,144
[1]	Restated (Note 5)

Contract Assets And Contract _3

Contract Assets And Contract Liabilities (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transaction price allocated to remaining performance obligations [line items]
Contract assets relating to receivables	$ 4,048,000	$ 4,764,000
Revenue recognized in relation to contract liabilities	7,042,000	$ 895,000
Revenue from performance obligations satisfied or partially satisfied in previous periods	0
Expected balance to be recognized as revenues	49,000,000
Beyond 12-months [Member]
Disclosure of transaction price allocated to remaining performance obligations [line items]
Expected balance to be recognized as revenues	$ 83,700,000

Contract Assets And Contract _4

Contract Assets And Contract Liabilities (Schedule Of Contract Assets And Contract Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Disclosure of reclassifications or changes in presentation [line items]
Contract assets	$ 6,223	$ 7,223
Less: non-current portion	(1,689)	(645)	[1]
Current portion	4,534	6,578	[1]	$ 5,572
Contract liabilities	16,001	14,044
Contract liabilities	(1,420)	(2,223)	[1]	(3,494)
Current portion	14,581	$ 11,821	[1]	$ 10,268
$ change [member]
Disclosure of reclassifications or changes in presentation [line items]
Contract assets	(1,000)
Less: non-current portion	(1,044)
Current portion	(2,044)
Contract liabilities	1,957
Contract liabilities	803
Current portion	$ 2,760
[1]	Restated (Note 5)

Contract Assets And Contract _5

Contract Assets And Contract Liabilities (Schedule Of Performance Obligations) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of performance obligations [line items]
Total	$ 132,700	$ 144,600
OnSite Generation [member]
Disclosure of performance obligations [line items]
Total	20,600	19,900
Power Systems [member]
Disclosure of performance obligations [line items]
Total	$ 112,100	$ 124,700

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Inventories [abstract]
Raw materials	$ 9,954	$ 9,708
Work-in-progress	6,349	4,750
Finished goods	871	590
Total inventories	$ 17,174	$ 15,048	[1]	$ 17,130
[1]	Restated (Note 5)

Inventories (Inventory Obsolesc

Inventories (Inventory Obsolescence Provision) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of Inventories [line items]
Beginning balance	$ 2,720
Foreign exchange revaluation	(106)	$ 286
Ending balance	2,851	2,720
Inventory Obsolescence Provisions [member]
Disclosure of Inventories [line items]
Beginning balance	1,534	1,332
Net increase in the provision	834	873
Writedowns during the period	(779)	(691)
Foreign exchange revaluation	5	20
Ending balance	$ 1,594	$ 1,534

Prepaid Expenses (Schedule Of P

Prepaid Expenses (Schedule Of Prepaid Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Prepaid expenses	$ 1,960	$ 1,374	[1]	$ 1,198
Amortized costs incurred to obtain contracts with customers	33	167
Pre-contract costs [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Prepaid expenses	1,593	978
Costs to obtain contracts with customers [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Prepaid expenses	$ 367	$ 396
[1]	Restated (Note 5)

Investment in Joint Ventures (N

Investment in Joint Ventures (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)item	Dec. 31, 2017USD ($)
Disclosure of joint ventures [line items]
Number of nominees in the board of directors from each party in the joint venture | item	2
Proceeds from sales of investment property	$ 700	$ 1,035
Gain (loss) on disposal of transferred assets	30	(146)
Capitalized cost of equity investment	$ 8	35
Legal costs capitalized		93
2562961 Ontario Ltd. [member]
Disclosure of joint ventures [line items]
Number of Board of Directors in joint venture | item	5
Sold joint venture assets	$ 1,372	2,030
Kolon Hydrogenics [member]
Disclosure of joint ventures [line items]
Number of Board of Directors in joint venture | item	4
Enbridge [member]
Disclosure of joint ventures [line items]
Equity investment percentage	49.00%
Number of nominees in the board of directors from each party in the joint venture | item	3
Proceeds from sales of investment property	$ 672	$ 995
Kolon Water And Energy Co. Ltd [member]
Disclosure of joint ventures [line items]
Proportion of ownership interest in joint venture	49.00%
Number of nominees in the board of directors from each party in the joint venture | item	2

Investment in Joint Ventures (J

Investment in Joint Ventures (Joint Venture Using Equity Method) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Investment in joint venture, beginning balance	[1]	$ 2,797
Investment in joint venture, ending balance		1,644	$ 2,797	[1]
Enbridge [member]
Disclosure of joint ventures [line items]
Investment in joint venture, beginning balance		1,176
Equity investment in joint venture		664	1,123
Loss from investment in joint venture using HLBV method		(76)
Amortization of deferred loss on disposal		(10)	(9)
Foreign currency translation (loss) gain		(110)	62
Investment in joint venture, ending balance		1,644	1,176
Kolon Water And Energy Co. Ltd [member]
Disclosure of joint ventures [line items]
Investment in joint venture, beginning balance		1,621	1,750
Share in gain (loss) of joint venture		(1,561)	(334)
Foreign currency translation (loss) gain		$ (60)	205
Investment in joint venture, ending balance			$ 1,621
[1]	Restated (Note 5)

Investment in Joint Ventures (S

Investment in Joint Ventures (Summary Of Balance Sheet Information) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Assets [abstract]
Current assets	$ 38,892	$ 53,682	[1]	$ 39,787
Non-current assets	11,032	12,533	[1]	10,602
Total assets	49,924	66,215	[1]	50,389
Liabilities [abstract]
Current liabilities	30,793	30,294	[1]	26,106
Non-current liabilities	8,170	11,748	[1]	13,609
Total liabilities	38,963	42,042	[1]	$ 39,715
2562961 Ontario Ltd. [member]
Assets [abstract]
Current assets	439	1
Non-current assets	3,202	2,156
Total assets	3,641	2,157
Liabilities [abstract]
Current liabilities	293
Total liabilities	293
Net assets (liabilities)	$ 3,348	$ 2,157
[1]	Restated (Note 5)

Investment in Joint Ventures _2

Investment in Joint Ventures (Summary Of Gain (Loss) From Continuing Operations And Total Comprehensive Income (Loss)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Revenue	$ 33,896	$ 48,115	[1]
Earnings before income taxes	(13,039)	(10,766)	[1]
Joint venture gain (loss) from continuing operations	(1,637)	(334)	[1]
2562961 Ontario Ltd. [member]
Disclosure of joint ventures [line items]
Revenue	627
Earnings before income taxes	71	1
Joint venture gain (loss) from continuing operations	$ 52	$ 1
[1]	Restated (Note 5)

Investment in Joint Ventures (R

Investment in Joint Ventures (Reconciliation Of Joint Venture's Financial Information To Carrying Amount) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disclosure of joint ventures [line items]
Investment in joint venture, beginning balance	[1]	$ 2,797
Investment in joint venture, ending balance		1,644	$ 2,797	[1]
2562961 Ontario Ltd. [member]
Disclosure of joint ventures [line items]
Investment in joint venture, beginning balance		2,157
Equity investment in joint venture		1,372	2,030
Joint venture earnings during the year		(52)	(1)
Foreign currency translation (loss) gain		(233)	126
Investment in joint venture, ending balance		3,348	2,157
Unrealized (gains) losses on sales		56	71
Adjusted net assets		3,404	2,228
Company's share of net assets using the HLBV method		1,570	1,092
Plus: Capitalization of legal costs		93	93
Less: amortization of deferred loss on disposal		(19)	(9)
Investment in joint venture, ending balance		$ 1,644	$ 1,176
Kolon Water And Energy Co. Ltd [member]
Disclosure of joint ventures [line items]
Proportion of ownership interest in joint venture		49.00%
[1]	Restated (Note 5)

Property, Plant and Equipment_2

Property, Plant and Equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Assets transferred	$ 1,343	$ 2,189
Selling, general and administrative expense	11,613	13,626	[1]
Research and development expense	7,486	6,376	[1]
Cost of sales	25,171	36,437	[1]
Construction in Progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Capital costs		1,342
Assets transferred	1,342	2,176
Depreciation Property Plant And Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Selling, general and administrative expense	454	397
Research and development expense	104	81
Cost of sales	$ 82	$ 137
[1]	Restated (Note 5)

Property, Plant and Equipment_3

Property, Plant and Equipment (Schedule Of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	$ 3,874	[1]	$ 4,095
Additions	1,001		2,499
Disposals	(1,343)		(2,189)
Depreciation, property, plant and equipment	(640)		(615)
Foreign exchange	(25)		84
Net book value, ending balance	2,867		3,874	[1]
Plant And Test Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	183		214
Additions	155		55
Disposals			(11)
Depreciation, property, plant and equipment	(100)		(104)
Foreign exchange	(8)		29
Net book value, ending balance	230		183
Furniture And Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	1,187		1,270
Additions	373		233
Disposals
Depreciation, property, plant and equipment	(333)		(338)
Foreign exchange	(9)		22
Net book value, ending balance	1,218		1,187
Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	204		182
Additions	58		91
Disposals	(1)		(2)
Depreciation, property, plant and equipment	(90)		(97)
Foreign exchange	(4)		30
Net book value, ending balance	167		204
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	352		308
Additions	290		117
Disposals
Depreciation, property, plant and equipment	(117)		(76)
Foreign exchange	(4)		3
Net book value, ending balance	521		352
Construction in Progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	1,948		2,121
Additions	125		2,003
Disposals	(1,342)		(2,176)
Depreciation, property, plant and equipment
Foreign exchange
Net book value, ending balance	731		1,948
Total Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	13,535
Net book value, ending balance	12,924		13,535
Total Cost [member] | Plant And Test Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	3,604
Net book value, ending balance	3,712		3,604
Total Cost [member] | Furniture And Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	5,648
Net book value, ending balance	5,889		5,648
Total Cost [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	558
Net book value, ending balance	548		558
Total Cost [member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	1,777
Net book value, ending balance	2,044		1,777
Total Cost [member] | Construction in Progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	1,948
Net book value, ending balance	731		1,948
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	(9,661)
Net book value, ending balance	(10,057)		(9,661)
Accumulated depreciation and amortisation [member] | Plant And Test Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	(3,421)
Net book value, ending balance	(3,482)		(3,421)
Accumulated depreciation and amortisation [member] | Furniture And Equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	(4,461)
Net book value, ending balance	(4,671)		(4,461)
Accumulated depreciation and amortisation [member] | Computer equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	(354)
Net book value, ending balance	(381)		(354)
Accumulated depreciation and amortisation [member] | Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance	(1,425)
Net book value, ending balance	(1,523)		(1,425)
Accumulated depreciation and amortisation [member] | Construction in Progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net book value, beginning balance
Net book value, ending balance
[1]	Restated (Note 5)

Intangible Assets (Narrative) (

Intangible Assets (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Intangible Assets [abstract]
Amortization	$ 66	$ 57

Intangible Assets (Schedule of

Intangible Assets (Schedule of Intangible Assets) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period	[1]	$ 180
Amortization		66	$ 57
Intangible assets other than goodwill at end of period		232	180	[1]
Computer Software [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period		180	203
Additions		125	25
Amortization		(66)	(57)
Foreign exchange		(7)	9
Intangible assets other than goodwill at end of period		232	180
Total Cost [member] | Computer Software [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period		2,043
Intangible assets other than goodwill at end of period		2,158	2,043
Accumulated depreciation and amortisation [member] | Computer Software [member]
Disclosure of detailed information about intangible assets [line items]
Intangible assets other than goodwill at beginning of period		(1,863)
Intangible assets other than goodwill at end of period		$ (1,926)	$ (1,863)
[1]	Restated (Note 5)

Goodwill (Narrative) (Details)

Goodwill (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Forecast period	5 years
Annual growth rate period	5 years
Compound annual growth rate	30.00%	20.00%
Growth rate after revenue period	2.00%	2.00%
Gross direct margin percentage throughout forecast period	24.50%	29.00%
Projected increase in overhead, percentage	5.00%	3.00%
Anticipated increase in research and development costs	$ 1,500,000
Percentage of working capital requirements estimated for annual sales throughout forecast period	10.00%	15.00%
Discount rate	11.60%	15.50%
Percentage deducted for estimated costs to sell	1.25%	3.00%
Percentage of entity's revenue	100.00%	100.00%
Revenue multiple trailing twelve months	2.5	3.1
Impairment loss	$ 0	$ 0
Recoverable amount to equal carrying value revenue multiple	0.5	0.3
OnSite Generation [member]
Disclosure of operating segments [line items]
Revenue multiple trailing twelve months	1.2	2.2
Power Systems [member]
Disclosure of operating segments [line items]
Implied revenue multiple trailing twelve months	4.5	3.8

Goodwill (Schedule of Goodwill)

Goodwill (Schedule of Goodwill) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018		Dec. 31, 2017
Changes in goodwill [abstract]
Goodwill at beginning of period	$ 4,569	[1]	$ 4,019
Foreign exchange revaluation	(210)		550
Goodwill, ending balance	$ 4,359		$ 4,569	[1]
[1]	Restated (Note 5)

Trade and Other Payables (Sched

Trade and Other Payables (Schedule Of Accounts Payable and Accrued Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Trade and other payables [abstract]
Trade accounts payable	$ 3,952	$ 4,612
Accrued payroll and related compensation	2,292	2,645
Supplier accruals	2,584	2,126
Accrued professional fees	206	224
Other	34	129
Total trade and other current payables	$ 9,068	$ 9,736	[1]	$ 7,235
[1]	Restated (Note 5)

Financial Liabilities (Narrativ

Financial Liabilities (Narrative) (Details)	Nov. 04, 2016$ / sharesshares	Dec. 16, 2015USD ($)	May 08, 2015USD ($)$ / sharesshares	Dec. 31, 2018yr	Dec. 31, 2017USD ($)yr
Disclosure of financial liabilities [line items]
Exercise of warrants					$ 1,374,000
Expected life in years | yr				7	6
Export Development Canada [member]
Disclosure of financial liabilities [line items]
Warrant expiration date				Nov. 4, 2021
Warrants [member]
Disclosure of financial liabilities [line items]
Exercise price | $ / shares	$ 6.85
Expected life in years | yr				0.35	0.38
Warrants [member] | Export Development Canada [member]
Disclosure of financial liabilities [line items]
Shares issued | shares	200,575
Warrants [member] | Syndicate of Lenders [member]
Disclosure of financial liabilities [line items]
Shares issued | shares			250,000
Exercise price | $ / shares			$ 15
Warrant expiration date				May 6, 2019
Exercise of warrants		$ 10.85
Fair value of warrants			$ 885,000

Financial Liabilities (Schedule

Financial Liabilities (Schedule of Financial Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Disclosure of financial liabilities [line items]
Financial liabilities	$ 3,359	$ 4,913	[1]	$ 3,939
Export Development Canada [member]
Disclosure of financial liabilities [line items]
Financial liabilities	1,983	2,470
Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of financial liabilities [line items]
Financial liabilities	628	622
Warrants [member]
Disclosure of financial liabilities [line items]
Financial liabilities	11	409
Deferred Share Unit Liability [member]
Disclosure of financial liabilities [line items]
Financial liabilities	730	1,406
Capital Lease [member]
Disclosure of financial liabilities [line items]
Financial liabilities	$ 7	$ 6
[1]	Restated (Note 5)

Financial Liabilities (Schedu_2

Financial Liabilities (Schedule of Weighted Average Assumptions of Warrants) (Details) - yr	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial liabilities [line items]
Risk-free interest rate (%)	2.12%	1.34%
Expected volatility (%)	64.30%	64.60%
Expected life in years	7	6
Warrants [member]
Disclosure of financial liabilities [line items]
Risk-free interest rate (%)	1.86%	1.68%
Expected volatility (%)	60.10%	55.30%
Expected life in years	0.35	0.38

Provisions (Schedule Of Changes

Provisions (Schedule Of Changes In Aggregate Provisions) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Disclosure of other provisions [line items]
Beginning balance	$ 2,720
Additional provisions	2,720	$ 2,279
Utilized during the period	(1,690)	(1,997)
Unused provision reversed, other provisions	(793)	(734)
Foreign currency translation	(106)	286
Ending balance	2,851	2,720
Less current portion	(2,041)	(1,744)	[1]	$ (2,045)
Long-term provision	810	976	[1]	$ 841
Warranty provision [member]
Disclosure of other provisions [line items]
Beginning balance	2,095
Additional provisions	1,994	1,192
Utilized during the period	(906)	(639)
Unused provision reversed, other provisions	(781)	(734)
Foreign currency translation	(75)	214
Ending balance	2,327	2,095
Less current portion	(1,636)	(1,174)
Long-term provision	691	921
Startup And Commissioning [Member]
Disclosure of other provisions [line items]
Beginning balance	625
Additional provisions	726	1,087
Utilized during the period	(784)	(1,358)
Unused provision reversed, other provisions	(12)
Foreign currency translation	(31)	72
Ending balance	524	625
Less current portion	(405)	(570)
Long-term provision	$ 119	$ 55
[1]	Restated (Note 5)

Lines of Credit and Bank Guar_2

Lines of Credit and Bank Guarantees (Narrative) (Details) € in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018EUR (€)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Disclosure of detailed information about borrowings [line items]
Solvency covenant, liability minimum percentage	25.00%
Standby Letters of Credit and Bank Guarantees [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		$ 4,945
Operating Line [member]
Disclosure of detailed information about borrowings [line items]
Drawn credit		2,289
Canadian Credit Facility [member]
Disclosure of detailed information about borrowings [line items]
Notional amount		2,199
Drawn credit		399
Borrowings, current borrowing capacity		1,800	$ 2,391
Subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | €	€ 7,000
Maximum borrowing percentage of value of awarded sales contracts	75.00%
Subsidiaries [member] | EURIBOR [member]
Disclosure of detailed information about borrowings [line items]
Basis spread on rate	1.45%
Subsidiaries [member] | Standby Letters of Credit and Bank Guarantees [member]
Disclosure of detailed information about borrowings [line items]
Drawn credit		$ 2,491
Borrowings, current borrowing capacity	€ 6,321		$ 4,377
Subsidiaries [member] | Canadian Credit Facility [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | €	1,000
Awarded Sales Contracts [member] | Subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | €	500
General Business Purposes [member] | Subsidiaries [member]
Disclosure of detailed information about borrowings [line items]
Notional amount | €	€ 1,500

Other Non-current Liabilities_2

Other Non-current Liabilities (Narrative) (Details) $ in Thousands, $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2016USD ($)	Dec. 31, 2018USD ($)loan	Dec. 31, 2017USD ($)	Dec. 31, 2011CAD ($)
Disclosure of financial liabilities [line items]
Present value of obligation		$ 8,329	$ 11,614
Export Development Canada [member]
Disclosure of financial liabilities [line items]
Present value of obligation		$ 5,958	8,344
Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of financial liabilities [line items]
Borrowings, term		5 years
Notional amount		$ 0		$ 6,000
Loan calculation eligible cost percentage				50.00%
Maximum loan draw per disbursement				$ 1,500
Borrowings, interest rate		3.67%
Loan repayment rate per year		20.00%
Present value of obligation		$ 2,091	2,896
Post-retirement Benefit [member]
Disclosure of financial liabilities [line items]
Defined contribution plan, employer guaranteed minimum return rate on employee contributions		3.75%
Defined contribution plan, employer guaranteed minimum return rate on employer contributions		3.25%
Potential additional liabilities		$ 247
Present value of obligation		247	330
Canadian Credit Facility [member]
Disclosure of financial liabilities [line items]
Notional amount		$ 2,199
Canadian Credit Facility [member] | Export Development Canada [member]
Disclosure of financial liabilities [line items]
Borrowings, term	5 years
Notional amount	$ 9,000
Number of quarterly loan repayments | loan		4
Number of quarterly loan repayments subsequent to first four quarterly payments | loan		16
Loan quarterly repayment amount, first term		$ 250
Loan quarterly repayment amount, remaining term		500
Amortized cost of loan		5,958	8,344
Interest expense		1,133	1,306
Accretion of deferred financing fees		$ 57	$ 102
Borrowings, interest rate		10.00%
Canadian Credit Facility [member] | Bottom of range [member] | Export Development Canada [member] | U.S. Prime Rate If Certain Annual Earnings Are Met [member]
Disclosure of financial liabilities [line items]
Basis spread on rate		5%
Canadian Credit Facility [member] | Top of Range [member] | Export Development Canada [member] | U.S. Prime Rate If Certain Annual Earnings Are Met [member]
Disclosure of financial liabilities [line items]
Basis spread on rate		7%

Other Non-current Liabilities_3

Other Non-current Liabilities (Schedule of Non-current Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]
Disclosure of financial liabilities [line items]
Long-term debt	$ 8,329	$ 11,614
Less current portion	(3,359)	(4,913)	[1]	$ (3,939)
Total other non-current liabilities	5,711	8,516	[1]	$ 9,262
Export Development Canada [member]
Disclosure of financial liabilities [line items]
Long-term debt	5,958	8,344
Less current portion	(1,983)	(2,470)
Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of financial liabilities [line items]
Long-term debt	2,091	2,896
Less current portion	(628)	(622)
Post-retirement Benefit [member]
Disclosure of financial liabilities [line items]
Long-term debt	247	330
Capital Lease [member]
Disclosure of financial liabilities [line items]
Long-term debt	33	44
Less current portion	$ (7)	$ (6)
[1]	Restated (Note 5)

Other Non-current Liabilities_4

Other Non-current Liabilities (Schedule of Change in Carrying Value of Liability - Export Development Canada) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial liabilities [line items]
Revaluation of variable rate long-term debt (note 28)	$ 101	$ 256
Export Development Canada [member]
Disclosure of financial liabilities [line items]
Liability, beginning balance	8,344	8,625
Principal repayments during the year	(2,250)	(750)
Interest repayments during the year	(1,370)	(1,093)
Interest accretion during the year	1,133	1,306
Revaluation of variable rate long-term debt (note 28)	101	256
Liabilities arising from financing activities at end of period	$ 5,958	$ 8,344

Other Non-current Liabilities_5

Other Non-current Liabilities (Schedule of Change in Carrying Value of Liability - Province of Ontario) (Details) - Province of Ontario/Ministry of Research and Innovation ("MRI") [member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial liabilities [line items]
Liability, beginning balance	$ 2,896	$ 3,239
Principal repayments during the year	(870)	(888)
Interest repayment during the year	(128)	(181)
Interest accretion during the year	416	503
Foreign currency translation	(223)	223
Liabilities arising from financing activities at end of period	$ 2,091	$ 2,896

Other Non-current Liabilities_6

Other Non-current Liabilities (Schedule of Change in Carrying Value of Liability - Post Retirement Benefit Liabilities) (Details) - Post-retirement Benefit [member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial liabilities [line items]
Liability, beginning balance	$ 330	$ 377
Current service and net interest cost	122	153
Employer contributions in the year	(122)	(153)
Re-measurement of actuarial liability	(70)	(99)
Foreign currency translation	(13)	52
Liabilities arising from financing activities at end of period	$ 247	$ 330

Other Non-current Liabilities_7

Other Non-current Liabilities (Schedule of Plan Benefits) (Details) - Post-retirement Benefit [member] - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial liabilities [line items]
Plan assets	$ 1,777	$ 1,716
Defined benefit obligation, at present value	(2,024)	(2,046)
Ned defined benefit obligation	$ (247)	$ (330)

Share Capital (Narrative) (Deta

Share Capital (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Jun. 27, 2017	Apr. 28, 2017	Apr. 27, 2017	Dec. 31, 2018	Dec. 31, 2017
Disclosure of classes of share capital [line items]
Professional fees expense	$ 1,275			$ 1,311	$ 1,220
Proceeds from shares issued				$ 40	$ 19,745
Hejili [member]
Disclosure of classes of share capital [line items]
Proceeds from shares issued		$ 21,000
Proceeds after underwriting fees and expenses	$ 19,725
Equity investment percentage	17.60%
Subscription price premium percentage			10.00%
Period of volume-weighted average trading price subscription price premium percentage			20 days
Hejili [member] | Common Shares [member]
Disclosure of classes of share capital [line items]
Shares issued		2,682,742
Price per share		$ 7.83

Share Capital (Schedule of Shar

Share Capital (Schedule of Share Capital Number and Amount Outstanding) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)shares		Dec. 31, 2017USD ($)shares
Issuance of common shares on exercise of stock options, Number of shares | shares	6,400		4,400
Beginning Balance, Amount	$ 24,173	[1]	$ 10,382
Adjustment for partial shares on share consolidation, Amount
Issuance of common shares, Amount			19,725
Warrants exercised, Amount			1,966
Issuance of common shares on exercise of stock options, Amount	40		20
Ending Balance, Amount	$ 10,961		$ 24,173	[1]
Common Shares [member]
Beginning Balance, Number of shares | shares	15,436,879		12,544,960
Adjustment for partial shares on share consolidation, Number of shares | shares			(1)
Issuance of common shares, Number of shares | shares			2,682,742
Warrants exercised, Number of shares | shares			200,575
Issuance of common shares on vesting of performance share units, Number of shares | shares	4,204		4,203
Issuance of common shares on exercise of stock options, Number of shares | shares	6,400		4,400
Ending Balance, Number of shares | shares	15,447,483		15,436,879
Beginning Balance, Amount	$ 387,746		$ 365,923
Adjustment for partial shares on share consolidation, Amount
Issuance of common shares, Amount			19,725
Warrants exercised, Amount			1,966
Issuance of common shares on vesting of performance share units, Amount	96		96
Issuance of common shares on exercise of stock options, Amount	69		36
Ending Balance, Amount	$ 387,911		$ 387,746
[1]	Restated (Note 5)

Share Capital (Schedule of Sh_2

Share Capital (Schedule of Share Capital Activity) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)shares		Dec. 31, 2017USD ($)shares
Share Capital [abstract]
Fair value of warrants exercised, Number of shares | shares	6,400		4,400
Beginning Balance, Amount	$ 24,173	[1]	$ 10,382
Fair value of warrants exercised, Amount			1,966
Cash proceeds on exercise, Amount	40		20
Ending Balance, Amount	$ 10,961		$ 24,173	[1]
[1]	Restated (Note 5)

Stock-Based Compensation (Narra

Stock-Based Compensation (Narrative) (Details)	May 11, 2018shares	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options outstading | shares		853,089	762,173	628,636
Shares available for issuance | shares				0
Stock options exercised | shares		6,400	4,400
Cash proceeds from stock options exercised		$ 40,000	$ 20,000
Increase in equity		$ 957,000	$ 742,000
Options granted | shares		111,621	141,268
Average fair value per option		$ 11.23	$ 8.56
Stock-based compensation expense		$ 281,000	1,692,000
Expected term		10 years
Vesting period		4 years
Stock Option Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of options outstading | shares		234,976
Increase in equity		$ 69,000	36,000
Contributed surplus		$ 29,000	16,000
Options granted | shares		618,113
Stock-based compensation expense		$ 539,000	$ 444,000
Expected term		7 years
Omnibus Incentive Plan [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vested		12,609
Shares available for issuance | shares	1,308,032		1,002,069
Restricted Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares outstanding | shares		202,707	133,184	52,483
Options granted | shares		202,707
Stock-based compensation expense		$ 412,000	$ 267,000
Performance Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vested | shares		4,204	4,203
Shares outstanding | shares			191,366	195,569
Stock-based compensation expense		$ 6,000	$ 31,000
Expected term		5 years
Stock Options, RSU's and PSU's [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares available for issuance | shares		474,603
Stock-based compensation expense		$ 957,000	$ 742,000
Deferred Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Shares outstanding | shares		147,171	125,949	106,506
Stock-based compensation expense		$ (676,000)	$ 950,000
Liability of stock-based compensation		730,000	1,406,000
Deferred Share Units - New Issuance (Net Of Cancellations) [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense		145,000	165,000
Deferred Share Units - Mark-To-Market Adjustment [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Recovery/expense fair value adjustment		$ (821,000)	$ 785,000

Stock-Based Compensation (Summa

Stock-Based Compensation (Summary of Company's Stock Option Plan) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Number of shares outstanding, beginning of period | shares	762,173	628,636
Number of shares granted | shares	111,621	141,268
Number of shares exercised | shares	(6,400)	(4,400)
Number of shares forefeited | shares	(9,280)
Number of shares expired | shares	(5,025)	(3,331)
Number of share options outstanding in share-based payment arrangement at end of period | shares	853,089	762,173
Weighted average exercise price, outstanding, beginning of period | $	$ 7.99	$ 7.97
Weighted average exercise price, granted | $	11.23	8.56
Weighted average exercise price, exercised | $	8.05	6.22
Weighted average exercise price, forfeited | $	13.25
Weighted average exercise price, expired | $	10.44	29.25
Weighted average exercise price, outstanding, end of period | $	$ 8.37	$ 7.99

Stock-Based Compensation (Sum_2

Stock-Based Compensation (Summary of Fair Value Determination Assumptions) (Details) - yr	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Risk-free interest rate (%)	2.12%	1.34%
Expected volatility (%)	64.30%	64.60%
Expected life in years	7	6

Stock-Based Compensation (Sum_3

Stock-Based Compensation (Summary of Stock Options Outstanding ) (Details)	12 Months Ended
	Dec. 31, 2018USD ($)yrshares	Dec. 31, 2017USD ($)shares	Dec. 31, 2016USD ($)shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	853,089	762,173	628,636
Exercise price	$ 8.37	$ 7.99	$ 7.97
Exercise Price 13.25 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	5,284
Weighted average remaining contractual life (in years) | yr	0.24
Exercise price	$ 13.25
Number of vested options | shares	5,284
Weighted average remaining contractual life (in years)	2 months 27 days
Exercise price	$ 13.25
Exercise Price 4.91 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	19,787
Weighted average remaining contractual life (in years) | yr	1.26
Exercise price	$ 4.91
Number of vested options | shares	19,787
Weighted average remaining contractual life (in years)	1 year 3 months 4 days
Exercise price	$ 4.91
Exercise Price 6.96 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	83,000
Weighted average remaining contractual life (in years) | yr	2.25
Exercise price	$ 6.96
Number of vested options | shares	83,000
Weighted average remaining contractual life (in years)	2 years 3 months
Exercise price	$ 6.96
Exercise Price 5.03 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	126,905
Weighted average remaining contractual life (in years) | yr	2.44
Exercise price	$ 5.03
Number of vested options | shares	126,905
Weighted average remaining contractual life (in years)	2 years 5 months 9 days
Exercise price	$ 5.03
Exercise Price 6.25 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	157,871
Weighted average remaining contractual life (in years) | yr	3.36
Exercise price	$ 6.25
Number of vested options | shares	157,871
Weighted average remaining contractual life (in years)	3 years 4 months 10 days
Exercise price	$ 6.25
Exercise Price 6.60 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	39,476
Weighted average remaining contractual life (in years) | yr	3.89
Exercise price	$ 6.60
Number of vested options | shares	39,476
Weighted average remaining contractual life (in years)	3 years 10 months 21 days
Exercise price	$ 6.60
Exercise Price 8.10 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	15,000
Weighted average remaining contractual life (in years) | yr	4.22
Exercise price	$ 8.10
Number of vested options | shares	15,000
Weighted average remaining contractual life (in years)	4 years 2 months 19 days
Exercise price	$ 8.10
Exercise Price 16.14 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	56,821
Weighted average remaining contractual life (in years) | yr	6.23
Exercise price	$ 16.14
Number of vested options | shares	42,616
Weighted average remaining contractual life (in years)	6 years 2 months 23 days
Exercise price	$ 16.14
Exercise Price 10.53 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	96,056
Weighted average remaining contractual life (in years) | yr	7.25
Exercise price	$ 10.53
Number of vested options | shares	48,028
Weighted average remaining contractual life (in years)	7 years 3 months
Exercise price	$ 10.53
Exercise Price 8.56 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	141,268
Weighted average remaining contractual life (in years) | yr	8.20
Exercise price	$ 8.56
Number of vested options | shares	35,317
Weighted average remaining contractual life (in years)	8 years 2 months 12 days
Exercise price	$ 8.56
Exercise Price 11.41 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	90,836
Weighted average remaining contractual life (in years) | yr	9.20
Exercise price	$ 11.41
Weighted average remaining contractual life (in years)	9 years 2 months 12 days
Exercise price	$ 11.41
Exercise Price 10.45 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	20,785
Weighted average remaining contractual life (in years) | yr	9.42
Exercise price	$ 10.45
Weighted average remaining contractual life (in years)	9 years 5 months 1 day
Exercise price	$ 10.45
Exercise Price 8.37 [member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Total number of options | shares	853,089
Weighted average remaining contractual life (in years) | yr	5.29
Exercise price	$ 8.37
Number of vested options | shares	573,284
Weighted average remaining contractual life (in years)	5 years 3 months 15 days
Exercise price	$ 8.37

Stock-Based Compensation (Sum_4

Stock-Based Compensation (Summary of Company's Preferred Stock Unit Activity) (Details) - Performance Share Units [member] - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period	191,366	195,569
Expired	(187,162)
Vested - share issuance	(4,204)	(4,203)
Ending balance, Number		191,366

Stock-Based Compensation (Sum_5

Stock-Based Compensation (Summary of Company's Restricted Share Unit Acitivity) (Details) - Restricted Share Units [member] - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period	133,184	52,483
RSUs issued	69,523	80,701
Ending balance, Number	202,707	133,184

Stock-Based Compensation (Sum_6

Stock-Based Compensation (Summary of Deferred Share Unit Activity) (Details) - Deferred Share Units [member] $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of other equity instruments outstanding in share-based payment arrangement at beginning of period | shares	125,949	106,506
Compensation expense, Number | shares	21,222	20,277
Cancellation, Number | shares		(834)
Fair value adjustments, Number | shares
Ending balance, Number | shares	147,171	125,949
Beginning balance, Amount | $	$ 1,406	$ 456
Compensation expense, Amount | $	145	174
Cancellation, Amount | $		(9)
Fair value adjustments, Amount | $	(821)	785
Ending balance, Amount | $	$ 730	$ 1,406

Stock-Based Compensation (Sum_7

Stock-Based Compensation (Summary of Company's Stock-Based Compensation Expense (Recovery)) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	$ 281	$ 1,692
Stock Options [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	539	444
Performance Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	6	31
Restricted Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	412	267
Stock Options, RSU's and PSU's [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	957	742
Deferred Share Units - New Issuance (Net Of Cancellations) [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	145	165
Deferred Share Units - Mark-To-Market Adjustment [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Mark-to-market adjustments	(821)	785
Deferred Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	(676)	950
Mark-to-market adjustments	$ (821)	$ 785

Selling, General and Administ_3

Selling, General and Administrative Expenses (Summary of Selling, General and Administrative Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of terms and conditions of share-based payment arrangement [line items]
Salaries and benefits, office administration and other expenses	$ 10,812	$ 11,480
Depreciation	454	397
Amortization	66	57
Stock-based compensation expense	281	1,692
Total selling, general and administrative expense	11,613	13,626	[1]
Stock Options, RSU's and PSU's [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	957	742
Restricted Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	412	267
Deferred Share Units [member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Stock-based compensation expense	$ (676)	$ 950
[1]	Restated (Note 5)

Research and Product Developm_3

Research and Product Development Expenses (Schedule of Research and Development Expenses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Research and Product Development Expenses [abstract]
Research and product development expenses	$ 12,023	$ 8,812
Government research and product development funding	(4,537)	(2,436)
Research and development expense	$ 7,486	$ 6,376	[1]
[1]	Restated (Note 5)

Key Management Compensation (Sc

Key Management Compensation (Schedule of Key Management Compensation) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of amounts incurred by entity for provision of key management personnel services provided by separate management entities [abstract]
Salaries and short-term employee benefits	$ 2,286	$ 1,873
DSUs	145	165
Stock options	598	561
RSUs	601	533
PSUs	30
Total	$ 3,660	$ 3,132

Expenses by Nature (Schedule of

Expenses by Nature (Schedule of Expenses by Nature) (Details) - USD ($) $ in Thousands	Jun. 27, 2017	Dec. 31, 2018	Dec. 31, 2017
Expenses by nature [abstract]
Raw materials and consumables used		$ 23,162	$ 32,818
Employee benefits		17,857	18,497
Facilities		2,942	2,683
Professional services	$ 1,275	1,311	1,220
Depreciation and amortization		706	672
Shareholder and other corporate communications		395	479
Insurance		502	504
Marketing		581	499
Other		1,351	1,503
Total expenses, by nature		$ 48,807	$ 58,875

Employee Benefits Expense (Sche

Employee Benefits Expense (Schedule of Employee Benefits Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Employee Benefits Expense [abstract]
Salaries and wages	$ 16,461	$ 15,790
Stock-based compensation (including equity-settled RSUs & PSUs), net of change in management estimate	957	742
Medical, dental and insurance	415	346
Pension costs	326	270
Stock-based compensation - DSUs	(676)	950
Other	374	399
Total	$ 17,857	$ 18,497

Other Finance Gains and Losse_3

Other Finance Gains and Losses, Net (Schedule of Other Finance Gains and Losses, Net) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Gains (losses) on financial instruments [abstract]
Revaluation of variable rate long-term debt - EDC	$ (101)	$ (256)
(Loss) gain from change in fair value of outstanding warrants		(675)
Losses on change in fair value of derivatives	398
Total	$ 297	$ (931)	[1]
[1]	Restated (Note 5)

Income Taxes (Narrative) (Detai

Income Taxes (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
2032 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 5,524	$ 5,706
Income tax expense	300		[1]
Deferred tax assets	109,953	103,452
Deferred income tax asset recognized	0
Income tax loss carryforwards	109,953
Deferred tax losses	35,544	$ 35,283
Temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax losses	$ 35,544
[1]	Restated (Note 5)

Income Taxes (The Company's Com

Income Taxes (The Company's Computation of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [abstract]
Loss before income taxes	$ (13,039)	$ (10,766)
Statutory income tax rate	25.00%	25.00%
Income tax recovery at statutory rates	$ (3,260)	$ (2,692)
Non-deductible expenses	302	94
Withholding tax	300
Tax benefit arising from previously unrecognised tax loss, tax credit or temporary difference of prior period used to reduce current tax expense	3,244	2,622
Income taxes at different rates in foreign and other provincial jurisdictions	(233)	(256)
Other	(53)	231
Total	$ 300		[1]
[1]	Restated (Note 5)

Income Taxes (Available Income

Income Taxes (Available Income Tax Loss Carry-forwards Expiration) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 109,953	$ 103,452
2024 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	118	118
2025 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	244	244
2026 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	512	512
2027 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	14	14
2028 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	1	1
2029 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	517	517
2030 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	7,208	7,208
2031 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	6,243	6,432
2032 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	5,524	5,706
2034 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	4,814	4,680
2035 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	5,798	6,238
2036 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	5,237	5,411
2037 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	4,789	4,853
2038 [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	6,177
No Expiry [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets	$ 62,757	$ 61,518

Income Taxes (Componenets of th

Income Taxes (Componenets of the Company's Deductible Temporary Differences and Unused Tax Losses) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	$ 35,544	$ 35,283
Non-capital Losses [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	30,508	30,984
Investment Tax Credits [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	1,649	1,349
Scientific Research And Experimental Development [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	745	745
Property, Plant, and Equipment and Intellectual Property [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	1,592	1,406
Provisions [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	200	131
Other temporary differences [member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences and unused tax losses	$ 850	$ 669

Net Loss Per Share (Narrative)

Net Loss Per Share (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018shares
Net Loss Per Share [abstract]
Dilutive effect of stock options and warrants	0

Net Loss Per Share (Schedule of

Net Loss Per Share (Schedule of Net Loss Per Share) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Net Loss Per Share [abstract]
Net loss	$ (13,339,000)	$ (11,140,000)
Change in accounting policy		374,000
Net loss, restated	$ (13,339,000)	$ (10,766,000)	[1]
Weighted average number of common shares outstanding - basic	15,441,947	13,947,636	[1]
Dilutive effect of warrants	0
Weighted average number of shares outstanding - diluted	15,441,947	13,947,636
Net loss per share - basic and diluted	$ (0.86)	$ (0.77)
[1]	Restated (Note 5)

Commitments and Contingencies_2

Commitments and Contingencies (Narrative) (Details) $ in Thousands, $ in Thousands	1 Months Ended	12 Months Ended
	Nov. 30, 2014CAD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018CAD ($)
Disclosure of transactions between related parties [line items]
Revenue from contracts with customers	$ 2,950
Rental expenses		$ 1,221	$ 1,120
Indemnification claims		$ 0	$ 0
Independent Electricity System Operators ("IESO") [member]
Disclosure of transactions between related parties [line items]
Energy storage period		3 years
Investment useful life		20 years
Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of transactions between related parties [line items]
Borrowings, interest rate				3.23%
Loan maturity date		Jun. 30, 2020
Funding for project				$ 4,000

Commitments and Contingencies_3

Commitments and Contingencies (Schedule of Costs to be Transferred to Joint Venture) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017	[1]	Jan. 01, 2017	[1]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Cumulative funding/costs	$ (14,581)	$ (11,821)		$ (10,268)
Costs remaining to be transferred to the joint venture	4,534	$ 6,578		$ 5,572
Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Total cumulative cost of 2MW Power-To-Gas unit	8,792
Funding Received from the IDF [member] | Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Cumulative funding/costs	(2,941)
Cumulative Costs Transferred to the Joint Venture [member] | Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Cumulative funding/costs	(3,402)
Foreign Exchange Loss On Disposal [member] | Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Cumulative funding/costs	(117)
Costs Recorded as Research And Product Development Costs [member] | Province of Ontario/Ministry of Research and Innovation ("MRI") [member]
Disclosure of assets recognised from costs to obtain or fulfil contracts with customers [line items]
Cumulative funding/costs	$ (2,332)
[1]	Restated (Note 5)

Commitments and Contingencies_4

Commitments and Contingencies (Summary of Rental Expenses) (Details) $ in Thousands	Dec. 31, 2018USD ($)
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	$ 3,934
Not later than one year [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	1,088
2020 [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	885
2021 [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	724
2022 [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	387
2023 [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	290
Thereafter [member]
Disclosure of finance lease and operating lease by lessee [line items]
Minimum finance lease payments payable	$ 560

Related Party Transactions (Nar

Related Party Transactions (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Key management personnel of entity or parent [member]
Disclosure of transactions between related parties [line items]
Purchases to related company	$ 467,000	$ 646,000
Accounts payable	21,000	8,000
2562961 Ontario Ltd. [member]
Disclosure of transactions between related parties [line items]
Sales to joint venture	1,372,000	2,030,000
Receivable from joint venture	196,000
Joint ventures where entity is venturer [member]
Disclosure of transactions between related parties [line items]
Sales to joint venture	$ 0	$ 0

Consolidated Statements of Ca_4

Consolidated Statements of Cash Flows (Schedule of Components of Net Change in Non-cash Working Capital) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements of Cash Flows [abstract]
Trade and other receivables	$ 1,834	$ (4,013)
Contract assets	921	(1,006)
Inventories	(2,497)	3,343
Prepaid expenses	(603)	(152)
Trade and other payables, including warranty provision	(1,164)	1,616
Contract liabilities	2,260	(282)
Deferred revenue	999	271
Total	$ 1,750	$ (223)

Segmented Financial Informati_3

Segmented Financial Information (Narrative) (Details)	12 Months Ended
	Dec. 31, 2018segment
Segmented Financial Information [abstract]
Number of reportable segments	2

Segmented Financial Informati_4

Segmented Financial Information (Schedule of Reportable Segments) (Details) - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]	Dec. 31, 2016
Disclosure of operating segments [line items]
Revenues from external customers		$ 33,896	$ 48,115	[1]
Gross profit		8,725	11,678	[1]
Selling, general and administrative expenses		11,613	13,626	[1]
Research and product development expenses		7,486	6,376	[1]
Loss from operations		(10,374)	(8,324)	[1]
Interest expense, net on financial instruments measured at amortized cost		(1,469)	(1,812)	[1]
Foreign currency gains net	[2]	144	635	[1]
Loss in joint venture		(1,637)	(334)	[1]
Other finance losses, net		297	(931)	[1]
Loss before income taxes		(13,039)	(10,766)	[1]
Cash and cash equivalents and restricted cash		8,737	22,414
Trade and other receivables		6,728	8,736
Contract assets		6,223	7,223
Inventories		17,174	15,048	[1]	$ 17,130
Prepaid expenses		1,960	1,374	[1]	1,198
Investment in joint venture		1,644	2,797	[1]	1,750
Property, plant and equipment		2,867	3,874	[1]	4,095		$ 4,095
Goodwill and intangibles		4,591	4,749
Total assets		49,924	66,215	[1]	50,389
Current liabilities		30,793	30,294	[1]	26,106
Non-current liabilities		8,170	11,748	[1]	13,609
Total liabilities		38,963	42,042	[1]	$ 39,715
Goods or services transferred at point in time [member]
Disclosure of operating segments [line items]
Revenues from external customers		29,615	43,778
Goods or services transferred over time [member]
Disclosure of operating segments [line items]
Revenues from external customers		4,281	4,337
OnSite Generation [member] | Operating segments [member]
Disclosure of operating segments [line items]
Revenues from external customers		18,308	25,268
Gross profit		2,648	3,663
Selling, general and administrative expenses		2,959	3,381
Research and product development expenses		2,927	1,275
Loss from operations		(3,238)	(993)
Loss before income taxes		(3,238)	(993)
Cash and cash equivalents and restricted cash		5,343	6,836
Trade and other receivables		1,949	4,936
Contract assets		1,678	676
Inventories		6,324	8,045
Prepaid expenses		368	270
Property, plant and equipment		272	329
Goodwill and intangibles		4,427	4,659
Total assets		20,361	25,751
Current liabilities		12,039	11,400
Non-current liabilities		1,180	1,138
Total liabilities		13,219	12,538
OnSite Generation [member] | Operating segments [member] | Goods or services transferred at point in time [member]
Disclosure of operating segments [line items]
Revenues from external customers		17,463	24,385
OnSite Generation [member] | Operating segments [member] | Goods or services transferred over time [member]
Disclosure of operating segments [line items]
Revenues from external customers		845	883
Power Systems [member] | Operating segments [member]
Disclosure of operating segments [line items]
Revenues from external customers		15,588	22,847
Gross profit		6,077	8,015
Selling, general and administrative expenses		4,276	4,321
Research and product development expenses		4,495	4,996
Loss from operations		(2,694)	(1,302)
Loss before income taxes		(2,694)	(1,302)
Cash and cash equivalents and restricted cash		162	1,160
Trade and other receivables		4,779	3,800
Contract assets		4,545	6,547
Inventories		10,850	7,003
Prepaid expenses		1,353	928
Property, plant and equipment		2,595	3,545
Goodwill and intangibles		10	6
Total assets		24,294	22,989
Current liabilities		15,408	14,538
Non-current liabilities		3,575	4,737
Total liabilities		18,983	19,275
Power Systems [member] | Operating segments [member] | Goods or services transferred at point in time [member]
Disclosure of operating segments [line items]
Revenues from external customers		12,152	19,393
Power Systems [member] | Operating segments [member] | Goods or services transferred over time [member]
Disclosure of operating segments [line items]
Revenues from external customers		3,436	3,454
Corporate and Other [member] | Operating segments [member]
Disclosure of operating segments [line items]
Selling, general and administrative expenses		4,378	5,924
Research and product development expenses		64	105
Loss from operations		(4,442)	(6,029)
Interest expense, net on financial instruments measured at amortized cost		(1,469)	(1,812)
Foreign currency gains net		144	635
Loss in joint venture		(1,637)	(334)
Other finance losses, net		297	(931)
Loss before income taxes		(7,107)	(8,471)
Cash and cash equivalents and restricted cash		3,232	14,418
Prepaid expenses		239	176
Investment in joint venture		1,644	2,797
Goodwill and intangibles		154	84
Total assets		5,269	17,475
Current liabilities		3,346	4,356
Non-current liabilities		3,415	5,873
Total liabilities		$ 6,761	$ 10,229
[1]	Restated (Note 5)
[2]	Foreign currency gains (losses) include a gain of $223 on borrowings for the year ended December 31, 2018 (2017 - loss of $223).

Segmented Financial Informati_5

Segmented Financial Information (Schedule of Property Plant and Equipment by Country) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017	[1]	Dec. 31, 2016
Disclosure of geographical areas [line items]
Property, plant and equipment	$ 2,867	$ 3,874	[1]	$ 4,095		$ 4,095
Canada [member]
Disclosure of geographical areas [line items]
Property, plant and equipment	2,497	3,371
Belgium [member]
Disclosure of geographical areas [line items]
Property, plant and equipment	272	329
Germany [member]
Disclosure of geographical areas [line items]
Property, plant and equipment	$ 98	$ 174
[1]	Restated (Note 5)

Segmented Financial Informati_6

Segmented Financial Information (Schedule of Revenue from Customers) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Disclosure of geographical areas [line items]
Revenue	$ 33,896	$ 48,115	[1]
Percentage of total revenue	100.00%	100.00%
Asia [member]
Disclosure of geographical areas [line items]
Revenue	$ 12,514	$ 24,120
European Union [member]
Disclosure of geographical areas [line items]
Revenue	10,891	16,917
North America [member]
Disclosure of geographical areas [line items]
Revenue	3,400	1,514
Eastern Europe [member]
Disclosure of geographical areas [line items]
Revenue	2,896	2,697
South and Central America [member]
Disclosure of geographical areas [line items]
Revenue	2,698	350
Africa [member]
Disclosure of geographical areas [line items]
Revenue	616	1,145
Middle East [member]
Disclosure of geographical areas [line items]
Revenue	456	1,037
Oceania and Carribbean [member]
Disclosure of geographical areas [line items]
Revenue	425	335
Sale of equipment [member]
Disclosure of geographical areas [line items]
Revenue	24,295	40,601
Spare parts and maintenance [member]
Disclosure of geographical areas [line items]
Revenue	6,267	5,662
Product development services [member]
Disclosure of geographical areas [line items]
Revenue	2,063	581
Exclusivity fees [member]
Disclosure of geographical areas [line items]
Revenue	1,271	1,271
Heavy duty motive [member]
Disclosure of geographical areas [line items]
Revenue	13,855	21,955
Back-up power [member]
Disclosure of geographical areas [line items]
Revenue	1,082
Technology solutions [member]
Disclosure of geographical areas [line items]
Revenue	1,397	850
Power to gas energy storage [member]
Disclosure of geographical areas [line items]
Revenue	1,086	8,069
Industrial hydrogen [member]
Disclosure of geographical areas [line items]
Revenue	14,259	16,578
Fueling stations [member]
Disclosure of geographical areas [line items]
Revenue	$ 2,217	$ 663
First Largest (Power Segment) [member]
Disclosure of geographical areas [line items]
Percentage of total revenue	13.00%	21.00%
Second Largest (Power Segment) [member]
Disclosure of geographical areas [line items]
Percentage of total revenue	9.00%	10.00%
Third Largest (Power Segment) [member]
Disclosure of geographical areas [line items]
Percentage of total revenue	5.00%	8.00%
Fourth Largest (OnSite Generation Segment) [member]
Disclosure of geographical areas [line items]
Percentage of total revenue	5.00%	7.00%
All Other Customers [member]
Disclosure of geographical areas [line items]
Percentage of total revenue	68.00%	54.00%
[1]	Restated (Note 5)

Risk Management Arising From _3

Risk Management Arising From Financial Instruments (Narrative) (Details)	Dec. 21, 2018USD ($)	Dec. 31, 2018USD ($)item	Dec. 31, 2017USD ($)		Jan. 01, 2017USD ($)	[1]	Dec. 31, 2016USD ($)
Disclosure of detailed information about financial instruments [line items]
Transfers between level 1		$ 0
Transfers between level 2		0
Transfers between level 3		0
Current unrestricted cash and cash equivalents		$ 7,561,000	$ 21,511,000	[1]	$ 10,338,000		$ 10,338,000
Proceeds from subscription agreement	$ 20,520,000
Number of largest customers | item		2
Largest customers percentage of revenue		100.00%	100.00%
Trade receivables		$ 3,313,000	$ 6,466,000
Percentage of secured cash leveraged by credit facilities for funding working capital		100.00%
Cash and cash equivalents and restricted cash		$ 8,737,000	$ 22,414,000
Percentage of cash and cash equivalents and restricted cash held by financial institutions		99.00%	98.00%
Number of financial institutions holding cash and cash equivalents and restricted cash | item		4
Net foreign exchange loss		$ 144,000
Net foreign exchange gain			$ 635,000
If Canadian dollar had strengthened/weakend percentage against USD		10.00%
If Canadian dollar had strengthened/weakend 10% against USD, net loss would be lower/higher $613 from foreign exchange translation		$ 870,000
If Euro had strengthened/weakend percentage against USD		10.00%
If Euro had strengthened/weakend 10% against USD, net loss would be lower by, as a result of foreign exchange		$ 445,000
Interest rate risk		100
Two Largest Customers [member]
Disclosure of detailed information about financial instruments [line items]
Largest customers percentage of revenue		22.00%	31.00%
Largest customers percentage of accounts receivable		14.00%	48.00%
Bottom of range [member]
Disclosure of detailed information about financial instruments [line items]
Payment terms		P30D
Top of Range [member]
Disclosure of detailed information about financial instruments [line items]
Payment terms		P60D
[1]	Restated (Note 5)

Risk Management Arising From _4

Risk Management Arising From Financial Instruments (Schedule of Fair Value Financial Instruments) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about financial instruments [line items]
Loans and receivables	$ 21,688	$ 38,373
Other financial liabilities	33,151	36,264
Financial liabilities at fair value through profit or loss	741	1,815
Cash and Cash Equivalents [member]
Disclosure of detailed information about financial instruments [line items]
Loans and receivables	7,561	21,511
Restricted Cash [member]
Disclosure of detailed information about financial instruments [line items]
Loans and receivables	1,176	903
Trade and Other Receivables [member]
Disclosure of detailed information about financial instruments [line items]
Loans and receivables	12,951	15,959
Trade and Other Payables [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities	9,068	9,736
Long-term debt and repayable government contribution [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities	8,049	11,240
Operating Borrowings [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities		1,200
Contract liabilities, current and non-current [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities	16,001	14,044
Capital Lease [member]
Disclosure of detailed information about financial instruments [line items]
Other financial liabilities	33	44
DSU Liability [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at fair value through profit or loss	730	1,406
Warrants [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at fair value through profit or loss	$ 11	$ 409

Risk Management Arising From _5

Risk Management Arising From Financial Instruments (Schedule of Contractual Maturity of Net Financial Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Due in Less Than 1 Year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	$ 13,569	$ 17,404
Due in 1-3 Years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	6,493	7,243
Later than four years and not later than five years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	7	3,123
Trade and Other Payables [member] | Due in Less Than 1 Year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	9,068	9,736
DSU Liability [member] | Due in Less Than 1 Year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	730	1,406
Operating Borrowings [member] | Due in Less Than 1 Year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total		1,200
Warrants [member] | Due in Less Than 1 Year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	11	409
Current Portion of Long-term Debt - Province of Ontario and Export Development Canada [member] | Due in Less Than 1 Year [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	3,760	4,653
Current Portion of Long-term Debt - Province of Ontario and Export Development Canada [member] | Due in 1-3 Years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	6,493	7,243
Current Portion of Long-term Debt - Province of Ontario and Export Development Canada [member] | Later than four years and not later than five years [member]
Disclosure of maturity analysis for derivative financial liabilities [line items]
Total	$ 7	$ 3,123

Risk Management Arising From _6

Risk Management Arising From Financial Instruments (Schedule of Exposure to Credit Risk by Aging Receivables) (Details)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of financial assets that are either past due or impaired [line items]
Total	100.00%	100.00%
Not Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Total	76.00%	77.00%
Current [member]
Disclosure of financial assets that are either past due or impaired [line items]
Total	8.00%	11.00%
Less Than 60 Days Past Due, More Than 30 Days Past Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Total	1.00%	1.00%
More Than 60 Days Past Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Total	15.00%	11.00%

Risk Management Arising From _7

Risk Management Arising From Financial Instruments (Schedule of Exposure to Credit Risk for Trade Receivables by Geographic Area) (Details)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of credit risk exposure [line items]
Total	100.00%	100.00%
Trade Receivables [member]
Disclosure of credit risk exposure [line items]
Total	100.00%	100.00%
Europe [member] | Trade Receivables [member]
Disclosure of credit risk exposure [line items]
Total	62.00%	64.00%
North America [member] | Trade Receivables [member]
Disclosure of credit risk exposure [line items]
Total	5.00%	4.00%
Asia [member] | Trade Receivables [member]
Disclosure of credit risk exposure [line items]
Total	31.00%	30.00%
Rest of World [member] | Trade Receivables [member]
Disclosure of credit risk exposure [line items]
Total	2.00%	2.00%

Risk Management Arising From _8

Risk Management Arising From Financial Instruments (Schedule of Loss Allowance for Trade Receivables and Contract Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	100.00%	100.00%
Gross carrying amount	$ 38,373	$ 21,688
Write-off of amounts deemed uncollectible against gross receivables	(925)
Loss allowance	$ 18	$ 30
Not Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	77.00%	76.00%
Current [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	11.00%	8.00%
Less Than 60 Days Past Due, More Than 30 Days Past Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	1.00%	1.00%
More Than 60 Days Past Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	11.00%	15.00%
Trade receivables and contract assets [member]
Disclosure of financial assets that are either past due or impaired [line items]
Gross carrying amount	$ 13,689
Loss allowance	$ 18
Trade receivables and contract assets [member] | Legal entities [member]
Disclosure of financial assets that are either past due or impaired [line items]
Gross carrying amount		$ 9,536
Loss allowance		$ 30
Trade receivables and contract assets [member] | Not Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	0.01%
Gross carrying amount	$ 9,849
Loss allowance	$ 1
Trade receivables and contract assets [member] | Not Due [member] | Legal entities [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate		0.10%
Gross carrying amount		$ 8,334
Loss allowance		$ 8
Trade receivables and contract assets [member] | Current [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	0.05%
Gross carrying amount	$ 2,482
Loss allowance	$ 1
Trade receivables and contract assets [member] | Current [member] | Legal entities [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate		2.60%
Gross carrying amount		$ 529
Loss allowance		$ 14
Trade receivables and contract assets [member] | Less Than 60 Days Past Due, More Than 30 Days Past Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	0.21%
Gross carrying amount	$ 166
Loss allowance	$ 0
Trade receivables and contract assets [member] | Less Than 60 Days Past Due, More Than 30 Days Past Due [member] | Legal entities [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate		3.10%
Gross carrying amount		$ 96
Loss allowance		$ 3
Trade receivables and contract assets [member] | More Than 60 Days Past Due [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate	1.34%
Gross carrying amount	$ 1,192
Loss allowance	16
Trade receivables and contract assets [member] | More Than 60 Days Past Due [member] | Legal entities [member]
Disclosure of financial assets that are either past due or impaired [line items]
Expected credit loss rate		0.90%
Gross carrying amount		$ 577
Loss allowance		$ 5
Trade and Other Receivables [member]
Disclosure of financial assets that are either past due or impaired [line items]
Write-off of amounts deemed uncollectible against gross receivables	(925)
Loss allowance	18
IAS 39 [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loss allowance	943
IAS 39 [member] | Trade and Other Receivables [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loss allowance	$ 943

Risk Management Arising From _9

Risk Management Arising From Financial Instruments (Schedule of Exposure to Credit Risk Relating to Cash and Cash Equivalents and Restricted Cash on Deposit by Geographic Area) (Details)	Dec. 31, 2018	Dec. 31, 2017
Disclosure of credit risk exposure [line items]
Total	100.00%	100.00%
Cash and Cash Equivalents and Restricted Cash on Deposits [member]
Disclosure of credit risk exposure [line items]
Total	100.00%	100.00%
Canada [member] | Cash and Cash Equivalents and Restricted Cash on Deposits [member]
Disclosure of credit risk exposure [line items]
Total	37.00%	65.00%
Belgium [member] | Cash and Cash Equivalents and Restricted Cash on Deposits [member]
Disclosure of credit risk exposure [line items]
Total	61.00%	30.00%
Germany [member] | Cash and Cash Equivalents and Restricted Cash on Deposits [member]
Disclosure of credit risk exposure [line items]
Total	2.00%	5.00%

Capital Management (Schedule of

Capital Management (Schedule of Capital) (Details) - USD ($) $ in Thousands		Dec. 31, 2018	Dec. 31, 2017		Jan. 01, 2017		Dec. 31, 2016
Capital Management [abstract]
Shareholders' equity		$ 10,961	$ 24,173	[1]	$ 10,674	[1]	$ 10,382
Operating borrowings	[1]		1,200		$ 2,111
Long-term debt and repayable government contributions		8,082	11,284
Total		19,043	36,657
Less Cash and cash equivalents and restricted cash		8,737	22,414
Total capital employed		$ 10,306	$ 14,243
[1]	Restated (Note 5)

Subsequent Events (Narrative) (

Subsequent Events (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 21, 2018	Dec. 31, 2018	Dec. 31, 2017	Jan. 24, 2019
Disclosure of non-adjusting events after reporting period [line items]
Proceeds from issuing shares		$ 40	$ 19,745
Major ordinary share transactions [member]
Disclosure of non-adjusting events after reporting period [line items]
Shares issued	3,537,931
Proceeds from issuing shares	$ 20,520
Price per share on private placement	$ 5.80
Percentage of voting equity interests acquired				18.60%