Americas Gold and Silver (USAS) 40-F 31 Mar 22 2021 FY Annual report (Canada) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021shares
Entity Addresses [Line Items]
Entity Central Index Key	0001286973
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Entity File Number	001-37982
Entity Registrant Name	Americas Gold & Silver Corp
Entity Incorporation, State or Country Code	A6
Entity Address, Address Line One	145 King Street West
Entity Address, Address Line Two	Suite 2870
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	M5H 1J8
City Area Code	416
Local Phone Number	848-9503
Title of 12(b) Security	Common Shares, no par value
Trading Symbol	USAS
Name of Exchange on which Security is Registered	NYSE
Annual information form	true
Audited annual financial statements	true
Entity Common Stock, Shares Outstanding	165,145,187
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Auditor Attestation Flag	false
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Toronto, Ontario, Canada
Auditor Firm Id	261
Business Contact [Member]
Entity Addresses [Line Items]
Contact Personnel Name	Registered Agent Solutions, Inc.
Entity Address, Address Line One	99 Washington Avenue
Entity Address, Address Line Two	Suite 1008
Entity Address, City or Town	Albany
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	12260
City Area Code	888
Local Phone Number	705-7274

Consolidated statements of fina

Consolidated statements of financial position - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 2,900	$ 4,705
Trade and other receivables (Note 6)	8,208	5,102
Inventories (Note 7)	10,009	8,069
Prepaid expenses	2,426	2,200
Current assets	23,543	20,076
Non-current assets
Restricted cash	4,078	4,082
Inventories (Note 7)	7,900	1,339
Property, plant and equipment (Note 8)	177,913	259,319
Total assets	213,434	284,816
Current liabilities
Trade and other payables	20,576	21,131
Deferred revenue (Note 9)		3,972
Metals contract liability (Note 9)	11,971
Derivative instruments (Note 10 and 11)	2,162	4,568
Loan payable (Note 13)		5,564
Glencore pre-payment facility (Note 14)	1,451	2,862
Promissory note (Note 12)	5,000
Government loan (Note 15)	4,499	947
Current liabilities	45,659	39,044
Non-current liabilities
Other long-term liabilities	1,543	4,619
Deferred revenue (Note 9)		19,350
Metals contract liability (Note 9)	28,934
Sandstorm convertible debenture (Note 10)		9,953
RoyCap convertible debenture (Note 11)	8,665
Promissory note (Note 12)		5,000
Government loan (Note 15)		3,552
Post-employment benefit obligations (Note 16)	10,866	13,398
Decommissioning provision (Note 17)	13,444	8,279
Deferred tax liabilities (Note 24)	488	459
Total liabilities	109,599	103,654
Equity
Share capital (Note 18)	423,098	350,707
Equity reserve	51,088	42,378
Foreign currency translation reserve	6,833	6,842
Deficit	(387,949)	(230,253)
Attributable to shareholders of the Company	93,070	169,674
Non-controlling interests (Note 20)	10,765	11,488
Total equity	103,835	181,162
Total liabilities and equity	$ 213,434	$ 284,816

Consolidated statements of loss

Consolidated statements of loss and comprehensive loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Revenue (Note 21)	$ 44,804	$ 27,883
Cost of sales (Note 22)	(84,547)	(31,239)
Depletion and amortization (Note 8)	(15,795)	(7,973)
Care and maintenance costs	(12,733)	(5,947)
Corporate general and administrative (Note 23)	(10,267)	(9,134)
Transaction costs		(23)
Exploration costs	(3,875)	(4,639)
Accretion on decommissioning provision	(203)	(166)
Interest and financing expense	(4,870)	(253)
Foreign exchange gain	391	546
Gain on disposal of assets		37
Impairment to property, plant and equipment (Note 8)	(55,979)
Loss on metals contract liability (Note 9)	(20,780)
Other gain (loss) on derivatives (Note 10, 11, 13 and 26)	1,668	(160)
Loss before income taxes	(162,186)	(31,068)
Income tax recovery	1,610	1,002
Net loss	(160,576)	(30,066)
Attributable to:
Shareholders of the Company	(157,674)	(25,153)
Non-controlling interests (Note 20)	(2,902)	(4,913)
Net loss	(160,576)	(30,066)
Items that will not be reclassified to net loss
Actuarial gain (loss) on post-employment benefit obligations	2,465	(2,529)
Deferred income taxes	(1,708)	(741)
Items that may be reclassified subsequently to net loss
Foreign currency translation reserve	(9)	147
Other comprehensive income (loss)	748	(3,123)
Comprehensive loss	(159,828)	(33,189)
Attributable to:
Shareholders of the Company	(157,705)	(26,968)
Non-controlling interests (Note 20)	(2,123)	(6,221)
Comprehensive loss	$ (159,828)	$ (33,189)
Loss per share attributable to shareholders of the Company
Basic and diluted	$ (1.11)	$ (0.24)
Weighted average number of common shares outstanding
Basic and diluted (Note 19)	141,887,984	103,941,184

Consolidated statements of chan

Consolidated statements of changes in equity - USD ($) shares in Thousands, $ in Thousands	Share capital [Member]	Preferred Share capital [Member]	Equity reserve [Member]	Foreign currency translation reserve [Member]	Deficit [Member]	Attributable to shareholders of the Company [Member]	Non-controlling Interests [Member]	Total
Balance at Dec. 31, 2019	$ 284,512	$ 161	$ 38,061	$ 6,695	$ (203,138)	$ 126,291	$ 12,722	$ 139,013
Balance, shares at Dec. 31, 2019	86,607	104
Net loss for the year					(25,153)	(25,153)	(4,913)	(30,066)
Other comprehensive income (loss) for the year				147	(1,962)	(1,815)	(1,308)	(3,123)
Contribution from non-controlling interests (Note 20)							4,987	4,987
Acquisition of San Felipe property (Note 8)	$ 1,687					4,350		4,350
Acquisition of San Felipe property (Note 9), shares	4,350
At-the-market offering (Note 18)	$ 9,015					14,276		14,276
At-the-market offering (Note 18), shares	14,276
May bought deal public offering (Note 18)	$ 10,270					19,130		19,130
May bought deal public offering (Note 18), shares	19,130
September bought deal public offering (Note 18)	$ 10,205					28,040		28,040
September bought deal public offering (Note 18), shares	28,040
Warrants issued on financing transaction costs			185			185		185
Share-based payments			4,221			4,221		4,221
Conversion of preferred shares	$ 161	$ (161)
Conversion of preferred shares, shares	104	(104)
Exercise of options and deferred share units	$ 238		(89)			149		149
Exercise of options and deferred share units, shares	87
Balance at Dec. 31, 2020	$ 350,707		42,378	6,842	(230,253)	169,674	11,488	181,162
Balance, shares at Dec. 31, 2020	117,975
Net loss for the year					(157,674)	(157,674)	(2,902)	(160,576)
Other comprehensive income (loss) for the year				(9)	(22)	(31)	779	748
Contribution from non-controlling interests (Note 20)							1,400	1,400
At-the-market offering (Note 18)	$ 30,224					30,224		30,224
At-the-market offering (Note 18), shares	27,323
January bought deal public offering (Note 18)	$ 24,987					24,987		24,987
January bought deal public offering (Note 18), shares	10,253
Sandstorm private placement (Note 18)	$ 2,399		79			2,478		2,478
Sandstorm private placement (Note 18), shares	3,547
Conversion of Sandstorm convertible debenture (Note 10)	$ 12,844					12,844		12,844
Conversion of Sandstorm convertible debenture (Note 10), shares	4,673
Conversion option of RoyCap convertible debenture (Note 11)			2,366			2,366		2,366
Retraction of RoyCap convertible debenture (Note 11)	$ 764		(133)			631		631
Retraction of RoyCap convertible debenture (Note 11), shares	799
Amendment of RoyCap convertible debenture (Note 11)	$ 198		2,117			2,315		2,315
Amendment of RoyCap convertible debenture (Note 11), shares	182
Common shares issued	$ 735					735		735
Common shares issued, shares	303
Share-based payments			4,349			4,349		4,349
Exercise of options	$ 240		(68)			172		172
Exercise of options, shares	90
Balance at Dec. 31, 2021	$ 423,098		$ 51,088	$ 6,833	$ (387,949)	$ 93,070	$ 10,765	$ 103,835
Balance, shares at Dec. 31, 2021	165,145

Consolidated statements of cash

Consolidated statements of cash flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net loss for the year	$ (160,576)	$ (30,066)
Adjustments for the following items:
Depletion and amortization	15,795	7,973
Income tax recovery	(1,610)	(1,002)
Accretion and decommissioning costs	203	166
Share-based payments	4,349	4,221
Provision on other long-term liabilities	7	1
Deferred costs on convertible debenture	47	18
Deferred revenue	(4,027)
Interest and financing expense	3,058
Cash payments to bond on decommissioning costs		(83)
Net charges on post-employment benefit obligations	(67)	732
Inventory write-downs	40,711
Impairment to property, plant and equipment	55,979
Loss on metals contract liability	20,780
Other loss (gain) on derivatives	(1,564)	713
Total adjustments	(26,915)	(17,327)
Changes in non-cash working capital items:
Trade and other receivables	(3,106)	510
Inventories	(19,946)	(910)
Prepaid expenses	(226)	(286)
Trade and other payables	(752)	(908)
Net cash used in operating activities	(50,945)	(18,921)
Investing activities
Expenditures on property, plant and equipment	(12,646)	(11,571)
Development costs on Relief Canyon Mine	(1,432)	(58,929)
Net cash used in investing activities	(14,078)	(70,500)
Financing activities
Repayments to Glencore pre-payment facility	(1,411)	(2,740)
Lease payments	(3,227)	(3,353)
Financing from RoyCap convertible debenture	14,911
At-the-market offerings	30,224	14,276
Bought deal public offerings	24,987	47,355
Sandstorm private placement	2,478
Loan payable	(6,116)	3,800
Government loan		4,499
Promissory note		5,000
Proceeds from exercise of options and warrants	172	149
Contribution from non-controlling interests	1,400	4,987
Net cash generated from financing activities	63,418	73,973
Effect of foreign exchange rate changes on cash	(200)	155
Decreased in cash and cash equivalents	(1,805)	(15,293)
Cash and cash equivalents, beginning of year	4,705	19,998
Cash and cash equivalents, end of year	2,900	4,705
Interest paid during the year	$ 1,778	$ 1,624

Consolidated statements of ca_2

Consolidated statements of cash flows (Supplemental Disclosures) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents consist of:
Cash	$ 2,900	$ 4,705

Corporate information

Corporate information	12 Months Ended
	Dec. 31, 2021
Corporate information [abstract]
Corporate information	1. Corporate information Americas Gold and Silver Corporation (the “Company”) was incorporated under the Canada Business Corporations Act on May 12, 1998 and conducts mining exploration, development and production in the Americas. The address of the Company’s registered office is 145 King Street West, Suite 2870, Toronto, Ontario, Canada, M5H 1J8. The Company’s common shares are listed on the Toronto Stock Exchange under the symbol “USA” and on the New York Stock Exchange American under the symbol “USAS”. The consolidated financial statements of the Company for the year ended December 31, 2021 were approved and authorized for issue by the Board of Directors of the Company on March 17, 2022. The Company has been closely monitoring developments in the COVID-19 outbreak declared as a global pandemic on March 11, 2020. Preventive measures to ensure the safety of the Company’s workforce and local communities have been implemented and there have been no outbreaks of COVID-19 at any of the Company’s operations to date. All of the Company’s mining and corporate operations continue to operate while the Company continues to manage and respond to COVID-19 to mitigate and minimize potential impacts of this global pandemic, in addition to other uncertainties, such as the price of commodities and cash flow positive production from the Cosalá Operations.

Basis of presentation and going

Basis of presentation and going concern	12 Months Ended
	Dec. 31, 2021
Basis of presentation [abstract]
Basis of presentation and going concern	2. Basis of presentation and going concern The Company prepares its consolidated financial statements on a going concern basis in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and IFRS Interpretations Committee (“IFRIC”) which the Canadian Accounting Standards Board has approved for incorporation into Part I of the Chartered Professional Accountants Canada Handbook. These consolidated financial statements have been prepared under the historical cost method, except for certain financial instruments measured at fair value. In preparing these financial statements, management has considered all available information about the future, which is at least, but not limited to, twelve months from year-end. Significant accounting judgments and estimates used by management in the preparation of these consolidated financial statements are presented in Note 4. These consolidated financial statements have been prepared on the basis of accounting principles applicable to a going concern, which assume that the Company will be able to realize its assets and discharge its liabilities in the normal course of operations as they come due for the foreseeable future. The Company had a working capital deficit of $22.1 million, including cash and cash equivalents of $2.9 million as at December 31, 2021. During the year ended December 31, 2021, the Company reported a net loss of $160.6 million, including inventory write-downs, and impairment to property, plant, and equipment of $40.7 million and $56.0 million, respectively. At December 31, 2021, the Company does not have sufficient liquidity on hand to fund its operations for the next twelve months and will require further financing to meet its financial obligations and execute on its business plans at its mining operations. The Company was progressing the Relief Canyon Mine to full production after declaring commercial production on January 11, 2021, however operational performance has been inconsistent since that time. Differences observed between the modelled (planned) and mined (actual) ore tonnage and carbonaceous material identified in the early phases of the mine plan resulted in significantly lower than previously expected cash flows and gold production at the Relief Canyon Mine, which was placed under temporary mining suspension effective August 13, 2021. The Company has also restarted production at the Cosalá Operations following the signing of a reopening agreement with the Mexican government on July 6, 2021. Continuance as a going concern is dependent upon the Company’s ability to achieve profitable operations, obtain adequate equity or debt financing, or, alternatively, dispose of its non-core properties on an advantageous basis, among other things. During 2020 and 2021, the Company was successful in raising funds through equity offerings, debt arrangements, convertible debentures, and registered a shelf prospectus in January 2021. The Company issued an aggregate of $18.8 million CAD in convertible debentures during 2021 and commenced an at-the-market equity offering on the New York Stock Exchange American in May 2021 for gross proceeds of up to $50 million to fund the Company’s planned operations (see Note 18), and believes it will be able to raise additional financing as needed. While it has been successful in the past in obtaining financing for its operations, there is no assurance that it will be able to obtain adequate financing in the future. The ability to raise additional financing, to achieve cash flow positive production at the Cosalá Operations, allowing the Company to generate sufficient operating cash flows, are significant judgments in these consolidated financial statements. Page | 8 As a result, several material uncertainties cast substantial doubt upon the going concern assumption, including cash flow positive production at the Cosalá Operations, and ability to raise additional funds as necessary to fund operations and meet obligations as they come due. These consolidated financial statements do not reflect any adjustments to carrying values of assets and liabilities and the reported expenses and consolidated statement of financial position classification that would be necessary should the Company be unable to continue as a going concern. Such adjustments could be material.

Summary of significant accounti

Summary of significant accounting policies	12 Months Ended
	Dec. 31, 2021
Summary of significant accounting policies [abstract]
Summary of significant accounting policies	3. Summary of significant accounting policies The significant accounting policies used in the preparation of these consolidated financial statements are as follows: a. Consolidation These consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the Company (its subsidiaries, including special purpose entities). Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Where the Company’s interest in a subsidiary is less than 100%, the Company recognizes non-controlling interests. All intercompany transactions and balances, income and expenses have been eliminated. The Company applies the acquisition method to account for business combinations. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Company elects on an acquisition-by-acquisition basis whether to measure non-controlling interest at its fair value, or at its proportionate share of the recognized amount of identifiable net assets. Acquisition-related costs are expensed as incurred. Goodwill is initially measured as the excess of the aggregate of the consideration transferred and the fair value of non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is negative, a bargain purchase gain is recognized immediately in profit or loss. Special Purpose Entities (“SPE’s”) as defined by the IASB in SIC 12 Consolidation–Special Purpose Entities b. Segment reporting An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Company’s other components. Determination of operating segments are based on the reports reviewed by the chief operating decision makers that are used to make strategic decisions about resources to be allocated to the segment and performance assessment, and for which discrete financial information is available. Unallocated items not directly attributable to a segment comprise mainly of corporate assets and head office expenses. c. Presentation currency and functional currency The Company’s presentation currency is the U.S. dollar (“USD”). The functional currency of the Company’s Canadian subsidiaries is the Canadian dollar (“CAD”), and the functional currency of its U.S. and Mexican subsidiaries and SPE’s is the USD. The consolidated financial statements of the Company are translated into the presentation currency. Assets and liabilities have been translated using the exchange rate at period end, and income, expenses and cash flow items are translated using the rate that approximates the exchange rates at the dates of the transactions (the average rate for the period). All resulting exchange differences are recorded in the foreign currency translation reserve. Page | 9 d. Foreign currency translations Transactions in foreign currencies are translated into the entities’ functional currency at the exchange rate at the date of the transactions. Monetary assets and liabilities of the Company’s operations denominated in a currency other than the functional currency are translated at the rate in effect at the statement of financial position date, and non-monetary items at historic exchange rates at each transaction date. Revenue and expense items are translated at average exchange rates of the reporting period. Gains and losses on translation are charged to the statements of loss and comprehensive loss. e. Revenue recognition The Company applies the following five-step approach in recognizing revenue from contracts with customers: • Identify the enforceable contract with the customer • Identify the separate performance obligations in the contract from transferring the distinct good or service • Determine the transaction price for consideration of transferring the good or service • Allocate the transaction price to the separate performance obligations identified • Recognize revenue when each separate performance obligation is satisfied The Company recognizes revenue through entering into concentrate sales contracts with customers with the performance obligation of delivering its concentrate production in exchange for consideration valued initially under provisional pricing arrangements. Revenue from sales is recorded at the time of delivery based on forward prices for the expected date of final settlement. The final sale prices are determined by quoted market prices in a period subsequent to the date of sale. Subsequent variations in metal prices are recognized as embedded derivative pricing adjustments at fair value from contracts with customers. The Company recognizes deferred revenue from advanced consideration received for fixed and variable precious metals deliveries over a specified period. Deferred revenue is recognized into revenue as performance obligations to metals delivery are satisfied over the term of the delivery contract. The Company recognizes revenue when control of finished gold and silver, shipped in doré form, has transferred to the customer. The sale price is fixed on the date of sale primarily based on the gold and silver spot price in the London spot market. f. Defined benefit plans The cost of defined benefit plans is determined using the projected unit credit method. The related pension liability recognized in the consolidated statement of financial position is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. Actuarial valuations for defined benefit plans are carried out annually. The discount rate applied in arriving at the present value of the pension liability represents the yield on high quality corporate bonds denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating the terms of the related pension liability. Actuarial gains and losses arise from the difference between the actual long-term rate of return on plan assets for a period and the expected long-term rate of return on plan assets for that period, or from changes in actuarial assumptions used to determine the accrued benefit obligation. Actuarial gains and losses arising in the year are recognized in full in the period in which they occur, in other comprehensive income and retained earnings without recycling to the consolidated statement of loss and comprehensive loss in subsequent periods. Page | 10 Current service cost, the recognized element of any past service cost, interest expense arising on the pension liability and the expected return on plan assets are recognized in the same line items in the consolidated statement of loss and comprehensive loss as the related compensation cost. The values attributed to plan liabilities are assessed in accordance with the advice of independent qualified actuaries. Service costs arising from plan amendments are recognized immediately. g. Share-based payments The Company’s stock option plan allows its employees (including directors and officers) and non-employees to acquire shares of the Company. Accordingly, the fair value of the option is either charged to operations or capitalized to exploration or development expenditures, depending on the accounting for the optionee’s other compensation, with a corresponding increase in equity reserve. The costs of equity-settled transactions with employees are measured by reference to the fair value at the date on which they are granted using the Black-Scholes Option Pricing Model. The costs of equity-settled transactions are recognized, together with a corresponding increase in equity reserve, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (the “vesting date”). The cumulative expense recognized for equity-settled transactions at each reporting date up to the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The charge or credit for a period represents the movement in cumulative expense recognized as at the beginning and end of that period and the corresponding amount is represented in equity reserve. No expense is recognized for awards that do not ultimately vest. Where the terms of an equity-settled award are modified, the minimum expense recognized is the expense as if the terms had not been modified. An additional expense is recognized for any modification which increases the total fair value of the share-based payment arrangement, or is otherwise beneficial to the employee as measured at the date of modification. h. Income taxes Income tax comprises of current and deferred tax. Income tax is recognized in the consolidated statement of loss and comprehensive loss except to the extent that it relates to items recognized directly in other comprehensive income (loss) or directly in equity, in which case the income tax is also recognized directly in other comprehensive income (loss) or equity, respectively. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Company’s subsidiaries operate and generate taxable profit. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred income tax is recognized in respect of temporary differences between the carrying amount of assets and liabilities in the consolidated statement of financial position and the corresponding tax bases used in the computation of taxable profit. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted at the consolidated statement of financial position date and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred income tax assets are recognized for all deductible temporary differences, carry-forward of unused tax credits and unused tax losses to the extent it is probable future taxable profits will be available against which they can be utilized. The Company did not recognize any deferred income taxes relating to its investments in subsidiaries. Page | 11 Deferred tax assets and liabilities are offset where they relate to income taxes levied by the same taxation authority and the Company has the legal right and intent to offset. i. Earnings/loss per share Basic earnings/loss per share is calculated by dividing the net earnings/loss for the period attributable to equity owners of the Company by the weighted average number of common shares outstanding during the period. Diluted earnings/loss per share is calculated by adjusting the weighted average number of common shares outstanding for dilutive instruments. The number of shares included with respect to options, warrants and similar instruments is computed using the treasury stock method. The treasury stock method, which assumes that outstanding stock options and warrants with an average exercise price below the market price of the underlying shares, are exercised and the assumed proceeds are used to repurchase common shares of the Company at the average market price of the common shares for the period. The Company’s potentially dilutive common shares comprise stock options granted to employees, and warrants. j. Comprehensive income (loss) Comprehensive income (loss) is the change in the Company’s net assets that results from transactions, events and circumstances from sources other than the Company’s shareholders and includes items that would not normally be included in net earnings such as foreign currency gains or losses related to the Company’s net investment in foreign operations and unrealized gains or losses on available-for-sale securities net of tax. The Company’s comprehensive income (loss), components of other comprehensive income (loss) and cumulative translation adjustments are presented in the consolidated statements of comprehensive income (loss) and the consolidated statements of changes in equity. k. Inventories Concentrates, ore stockpile, and spare parts and supplies are valued at the lower of cost and estimated net realizable value. Cost for concentrates and ore stockpile includes all direct costs incurred in production including direct labour and materials, freight, depreciation and amortization and directly attributable overhead costs determined on a weighted average basis for the Mexican operations and first in, first out method for the U.S. operations. Cost for spare parts and supplies are determined using the first in, first out method. Net realizable value is calculated as the estimated price at the time of sale based on prevailing and future metal prices less estimated future production costs to convert inventories into saleable form. Any write-downs of inventory to net realizable value are recorded as cost of sales. If there is a subsequent increase in the value of inventories, the previous write-downs to net realizable value are reversed to the extent that the related inventory has not been sold. Ore stockpile represents ore that has been extracted from the mine and is available for further processing. Costs added to ore stockpile are valued based on current mining cost per tonne incurred up to the point of stockpiling the ore and are removed at the average cost per tonne. Ore stockpile is verified by periodic surveys. Materials and supplies inventory are valued at the lower of cost and net realizable value, where cost is determined using the first-in-first-out method. Any provision for obsolescence is determined by reference to specific items of stock. A regular review is undertaken to determine the extent of any provision for obsolescence by comparing those items to their net realizable value. If carrying value exceeds net realizable value, a write-down is recognized. Finished goods, in-circuit work in progress, and ore on leach pads are valued at the lower of cost and estimated net realizable value. Cost for in-circuit work in progress and ore on leach pads includes all direct costs incurred in production including direct labour and materials, freight, depreciation and amortization and directly attributable overhead costs determined on a first in, first out method. Net realizable value is calculated as the estimated price at the time of sale based on prevailing and future metal prices less estimated future production costs to convert inventories into saleable form. Page | 12 l. Investments An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor an interest in a joint arrangement. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Investments in companies over which the Company exercises neither control nor significant influence and are designated as financial assets at fair value through other comprehensive income. Related unrealized gains (losses) are recognized in other comprehensive income (loss) and are never reclassified to profit or loss. m. Property, plant and equipment (i) Producing mining interests Producing mining interests are carried at cost less accumulated depletion and amortization and accumulated impairment losses. Following the completion of commissioning, the costs related to the mining interests are depleted and charged to operations on the unit of production method as a proportion of estimated recoverable mineral reserves. Completion of the commissioning is deemed to have occurred when major mine and processing plant components are completed, operating results are being achieved consistently for a period of time and that there are indicators that these operational results, including mill capacity and recovery, will be sustainable in the future. Construction in progress is not depreciated until the assets are ready for their intended use. (ii) Non-producing mining interests The Company follows the method of accounting for its non-producing mining interests whereby all costs, net of incidental revenues, relating to the acquisition and development are deferred and capitalized by property until the property to which they directly relate is placed into production, sold, discontinued or subject to a condition of impairment. Exploration expenses not related to placing the property into production are expensed as incurred. In the event that a mining interest is placed into production, capitalization of costs ceases, the costs are transferred to producing mining interests and the mining interest is depleted on a unit of production basis. The recoverability of amounts is dependent upon the discovery of economically recoverable mineral reserves, the ability of the Company to finance the development of the properties, and on the future profitable production or proceeds from the disposition thereof. (iii) Plant and equipment Property, plant and equipment are carried at cost less accumulated depreciation and accumulated impairment losses. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate assets (major components) of property, plant and equipment. The cost of replacing a part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within that part will flow to the Company, and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. Repairs and maintenance are charged to the consolidated statement of loss and comprehensive loss during the period in which they are incurred. Depreciation is recorded over the estimated useful life of the asset as follows: • Mining interests – unit of production based upon estimated proven and probable reserves • Plant and equipment – 3-30 years over straight line basis • Corporate office equipment – 3-10 years over straight line basis Residual values, method of amortization and useful lives of the assets are reviewed annually and adjusted if appropriate. Page | 13 (iv) Impairment and reversal of impairment The Company reviews and evaluates the carrying values of its property, plant and equipment to determine whether there is an indication of impairment or reversal of impairment. For exploration and evaluation assets, indication includes but is not limited to expiration of the right to explore, substantive expenditure in the specific area is neither budgeted nor planned, and if the entity has decided to discontinue exploration activity in the specific area. When the carrying value of assets exceeds the recoverable amount, the carrying value of the assets is reduced to the recoverable amount. The recoverable amount takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use of the asset. To achieve this, the recoverable amount is the higher of value in use (being the net present value of expected pre-tax future cash flows of the relevant asset) and fair value less costs to dispose the asset. If, after the Company has previously recognized an impairment loss, circumstances indicate that the recoverable amount of the impaired assets is greater than the carrying amount, the Company reverses the impairment loss by the amount the revised fair value exceeds its carrying amount, to a maximum of the previous impairment loss. In no case shall the revised carrying amount exceed the original carrying amount, after depreciation or amortization, that would have been determined if no impairment loss had been recognized. (v) Care and maintenance The Company may elect to place its mining operations in care and maintenance if continued operation is no longer economically feasible due to change in circumstances. During care and maintenance, depreciable property, plant and equipment continue to be depreciated over their useful lives. n. Decommissioning provision The Company recognizes contractual, statutory and legal obligations associated with retirement of mining properties when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, the decommissioning provision is recognized at its fair value in the period in which it is incurred. Upon initial recognition of the liability, the corresponding decommissioning provision is added to the carrying amount of that asset and the cost is amortized as an expense over the economic life of the related asset. Following the initial recognition of the decommissioning provision, the periodic unwinding of the discount is recognized in the consolidated statement of loss and comprehensive loss and adjusted for changes to the amount or timing of the underlying cash flows to settle the obligation. o. Financial instruments The Company classifies and measures its financial instruments at fair value, with changes in fair value recognized in profit or loss as they arise. Unless restrictive criteria regarding the objective and contractual cash flows of the instrument are met then classification and measurement are at either amortized cost or fair value through other comprehensive income. Cash and cash equivalents and trade and other receivables are classified and measured as financial assets at amortized cost. Embedded derivatives arising from subsequent adjustments in provisional sales revenue are classified and measured as financial instruments at fair value through profit or loss. Trade and other payables are classified and measured as financial liabilities at amortized cost. Loans receivable are classified and measured as financial assets at fair value through profit or loss and loans payable are classified as financial liabilities initially at fair value through profit or loss and subsequently carried at amortized cost. Investment in equity instruments are classified and measured as financial assets at fair value through other comprehensive income. Loans from the government are accounted for as a loan payable until forgiveness is reasonably assured and the loan is derecognized through the consolidated statement of loss and comprehensive loss. Page | 14 p. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalized as part of the cost of that asset and amortized over the expected useful life of that asset. Other borrowing costs not directly attributable to a qualifying asset are expensed in the period incurred. q. Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) that has arisen as a result of a past event and it is probable that a future outflow of resources will be required to settle the obligation, provided that a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risk specific to the obligation. The increase in the provision due to passage of time is recognized as interest expense. r. Related party transactions Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence, and related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions that are in the normal course of business and have commercial substance are measured at the exchange amount. s. Restricted cash Restricted cash includes cash that has been pledged for reclamation and closure activities which are not available for immediate disbursement.

Significant accounting judgment

Significant accounting judgments and estimates	12 Months Ended
	Dec. 31, 2021
Significant accounting judgments and estimates [abstract]
Significant accounting judgments and estimates	4. Significant accounting judgments and estimates The preparation of financial statements in conformity with IFRS requires management to make judgments and estimates that affect the reported amounts of assets and liabilities and disclosures of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The areas which require management to make significant judgments, estimates and assumptions in determining carrying values include, but are not limited to: (i) Reserves and resources Proven and probable reserves are the economically mineable parts of the Company’s measured and indicated mineral resources. The Company estimates its proven and probable reserves and measured and indicated and inferred mineral resources based on information compiled by appropriately qualified persons. The information relating to the geological data on the size, depth and shape of the ore bodies requires complex geological judgments to interpret the data. The estimation of future cash flows related to proven and probable reserves is based upon factors such as estimates of commodity prices, future capital requirements and production costs along with geological assumptions and judgments made in estimating the size, grade and recovery of the ore bodies. Changes in the proven and probable reserves or measured, indicated and inferred mineral resources estimates may impact the carrying value of mining properties and equipment, depletion and amortization, impairment assessments and the timing of decommissioning provisions. Page | 15 (ii) Depletion and amortization Mining properties are depleted using the unit-of-production method over a period not to exceed the estimated life of the ore body based on estimated recoverable reserves. Property, plant and equipment are depreciated, net of residual value over their estimated useful life but do not exceed the related estimated life of the mine based on estimated recoverable mineral reserves. The calculation of the units of production rate, and therefore the annual depletion and amortization expense, could be materially affected by changes in the underlying estimates. Changes in estimates can be the result of actual future production differing from current forecasts of future production and expansion of mineral reserves through exploration activities. (iii) Decommissioning provision The Company assesses its decommissioning provision on an annual basis or when new material information becomes available. Mining and exploration activities are subject to various laws and regulations governing the protection of the environment. In general, these laws and regulations are continually changing and the Company has made, and intends to make in the future, expenditures to comply with such laws and regulations. Accounting for decommissioning provision requires management to make estimates of the time and future costs the Company will incur to complete the rehabilitation work required to comply with existing laws and regulations at each mining operation. Also, future changes to environmental laws and regulations could increase the extent of rehabilitation work required to be performed by the Company. Increases in future costs could materially impact the amounts charged to operations for decommissioning provision. The provision represents management’s best estimate of the present value of the future decommissioning provision. The actual future expenditures may differ from the amounts currently provided. (iv) Share-based payments The amount expensed for share-based compensation is based on the application of a recognized option valuation formula, which is highly dependent on, among other things, the expected volatility of the Company’s registered shares, estimated forfeitures, and the expected life of the options. The Company uses an expected volatility rate for its shares based on past stock trading data, adjusted for future expectations, and actual volatility may be significantly different. The resulting value calculated is not necessarily the value that the holder of the option could receive in an arm’s length transaction, given that there is no market for the options and they are not transferable. It is management’s view that the value derived is highly subjective and dependent entirely upon the input assumptions made. (v) Income taxes Preparation of the consolidated financial statements requires an estimate of income taxes in each of the jurisdictions in which the Company operates. The process involves an estimate of the Company’s current tax exposure and an assessment of temporary differences resulting from differing treatment of items, such as depletion and amortization, for tax and accounting purposes, and when they might reverse. These differences result in deferred tax assets and liabilities that are included in the Company’s consolidated statements of financial position. An assessment is also made to determine the likelihood that the Company’s future tax assets will be recovered from future taxable income. To the extent that recovery is not considered likely, the related tax benefits are not recognized. Judgment is required to continually assess changing tax interpretations, regulations and legislation, to ensure liabilities are complete and to ensure assets, net of valuation allowances, are realizable. The impact of different interpretations and applications could be material. Page | 16 (vi) Assessment of impairment and reversal of impairment indicators The Company applies judgment in assessing whether indicators of impairment or reversal of impairment exist for a cash generating unit which would require impairment testing. Internal and external sources such as changes in use of an asset, capital and production forecasts, commodity prices, quantities of reserves and resources, and changes in market, economic, and legal environment are used by management in determining whether there are any indicators. The Company determines recoverable amount based on the after-tax discounted cash flows from a cash generating unit’s life-of-mine cash flow projection which incorporates management’s best estimates of commodity prices, future capital requirements and production costs along with geological assumptions and judgments made in estimating the size, grade and recovery of the ore bodies. Absent a life-of-mine cash flow projection, a market approach of comparable companies is used to determine recoverable amount of in-situ ounces from the cash generating unit. (vii) Commercial production The determination of timing on which a mining property enters into commercial production is a significant judgment since capitalization of development costs ceases and revenue recognition begins upon declaration of commercial production. As a mining property is constructed, development costs incurred are capitalized while pre-production costs and revenues are capitalized and accumulated into such development costs. Commercial production is declared once the mining property is available for its intended use on a commercial scale as defined by management. Revenue recognition, cost of sales, and depletion of the mining property begins when commercial production has been achieved, and are recognized into the consolidated statement of loss and comprehensive loss. (viii) Cash flows from production at the Cosalá Operations and impact on operations The Company had negative operating cash flows in 2021 and a working capital deficit at year-end while mining operations in Cosalá was halted by an illegal blockade (see Note 2). The ability to achieve cash flow positive production at the Cosalá Operations, allowing the Company to generate sufficient operating cash flows, is a significant judgment in these financial statements with respect to the Company’s liquidity and the $60.3 million carrying value of the Cosalá Operations segment. Should the Company experience negative operating cash flows in future periods or experience further stoppage to mining operations, the Company may need to raise additional funds through the issuance of equity or debt securities.

Changes in accounting policies

Changes in accounting policies and recent accounting pronouncements	12 Months Ended
	Dec. 31, 2021
Changes in accounting policies and recent accounting pronouncements [abstract]
Changes in accounting policies and recent accounting pronouncements	5. Changes in accounting policies and recent accounting pronouncements The following are future changes in accounting policies not yet effective as at December 31, 2021: (i) Property, plant and equipment Amendments to IAS 16 - Property, Plant and Equipment – Proceeds before Intended Use

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [abstract]
Trade and other receivables	6. Trade and other receivables December 31, December 31, 2021 2020 Trade receivables $ 4,740 $ 2,761 Value added taxes receivable 3,219 1,916 Other receivables 249 425 $ 8,208 $ 5,102

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Classes of current inventories [abstract]
Inventories	7. Inventories December 31, December 31, 2021 2020 Concentrates $ 1,929 $ 2,327 In-circuit work in progress 886 - Ore on leach pads 1,515 - Ore stockpiles 526 607 Spare parts and supplies 5,153 5,135 10,009 8,069 Long-term ore on leach pads 6,505 - Long-term ore stockpiles 1,395 1,339 7,900 1,339 $ 17,909 $ 9,408 Long-term ore on leach pads and ore stockpiles represent inventories expected to convert into saleable form beyond one year. Effective January 11, 2021, the Relief Canyon Mine declared commercial production resulting in the transfer of $29.3 million from non-producing properties to inventories based on expected recoverable ounces of gold from the leaching process. During the year ended December 31, 2021, the Company recorded ore on leach pads inventory write-downs of $15.1 million from write-downs to net realizable value based on period-end spot prices and $24.8 million from lowering expected gold recoveries due to identification of carbonaceous material. The amount of inventories recognized in cost of sales was $84.5 million during the year ended December 31, 2021 (2020: $31.2 million), including concentrates, ore on leach pads, and ore stockpiles write-down to net realizable value of $40.6 million, and spare parts and supplies write-down to net realizable value of $0.1 million (2020: $0.3 million and $0.2 million, respectively).

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Property, plant and equipment	8. Property, plant and equipment Mining Non-producing Plant and Right-of-use Corporate office interests properties equipment lease assets equipment Total Cost Balance at January 1, 2020 $ 121,121 $ 57,344 $ 89,062 $ 7,701 $ 122 $ 275,350 Asset additions 7,238 51,007 15,969 2,211 118 76,543 Change in decommissioning provision 370 (10 ) - - - 360 Balance at December 31, 2020 128,729 108,341 105,031 9,912 240 352,253 Asset additions 7,017 952 5,242 1,461 - 14,672 Change in decommissioning provision 4,962 - - - - 4,962 Reclassification 67,558 (96,824 ) - - - (29,266 ) Balance at December 31, 2021 $ 208,266 $ 12,469 $ 110,273 $ 11,373 $ 240 $ 342,621 Accumulated depreciation and depletion Balance at January 1, 2020 $ (50,215 ) $ - $ (34,379 ) $ (305 ) $ (62 ) $ (84,961 ) Depreciation/depletion for the year (4,145 ) - (3,510 ) (291 ) (27 ) (7,973 ) Balance at December 31, 2020 (54,360 ) - (37,889 ) (596 ) (89 ) (92,934 ) Depreciation/depletion for the year (5,486 ) - (8,845 ) (1,423 ) (41 ) (15,795 ) Impairment for the year (41,245 ) - (11,021 ) (3,713 ) - (55,979 ) Balance at December 31, 2021 $ (101,091 ) $ - $ (57,755 ) $ (5,732 ) $ (130 ) $ (164,708 ) Carrying value at December 31, 2020 $ 74,369 $ 108,341 $ 67,142 $ 9,316 $ 151 $ 259,319 at December 31, 2021 $ 107,175 $ 12,469 $ 52,518 $ 5,641 $ 110 $ 177,913 Effective January 11, 2021, the Relief Canyon Mine declared commercial production which the Company defined as operating at an average of 60% targeted capacity within its mining feasibility study. As a result, the Company transferred from non-producing properties $29.3 million and $67.6 million in net book value to inventories and mining interests, respectively. Non-current assets are tested for impairment or impairment reversals when events or changes in circumstances suggest that the carrying amount may not be recoverable. Impairment indicators were identified during the three-month period ended March 31, 2021 from gold production of the Relief Canyon Mine due to differences observed between the modelled (planned) and mined (actual) ore tonnage and carbonaceous material identified in the early phases of the mine plan. The Company assessed the recoverability of the carrying amount of the cash-generating unit and an impairment to the $121.8 million carrying value of the Relief Canyon Mine was identified. The Company recorded an impairment loss of $55.6 million which is allocated against mineral interests of $41.2 million, plant and equipment of $10.7 million, and right-of-use lease assets of $3.7 million relating to the Relief Canyon Mine as at March 31, 2021. The $66.2 million recoverable amount of the Relief Canyon Mine’s net assets was determined based on the after-tax discounted cash flows expected to be derived from this property’s fair-market value less estimated costs of disposal. The after-tax discounted cash flows were determined based on an updated life-of-mine cash flow projection which incorporated management’s best estimates of commodity prices, future capital requirements and production costs along with geological assumptions and judgments made in estimating the size, grade and recovery of the ore bodies. Fair value models are considered to be Level 3 within the fair value hierarchy. Key assumptions used in Relief Canyon Mine's fair value model as at March 31, 2021 include estimation of production profile and reserves from its life-of-mine plan, operating and capital costs to extract the reserves, discount rate of 6-8% based on the Company's weighted average cost of capital, gold price from $1,860 per ounce in 2021 down to $1,608 per ounce in 2025 and beyond based on observable market data including spot price and industry analyst consensus, and mine life of 5 years. An increase and decrease in discount rate of 1% would impact the recoverable amount by estimates of approximately $2.3 million decrease and $2.4 million increase, respectively, an increase and decrease in gold recovery rate of 1% would impact the recoverable amount by estimates of approximately $4.7 million increase and $4.7 million decrease, respectively, and an increase and decrease in long-term gold price of $100 per ounce would impact the recoverable amount by estimates of approximately $16.6 million increase and $17.3 million decrease, respectively. This impairment was assessed on the extrapolation of data from the initial phases of mining onto the remaining mining phases with additional leaching test work ongoing. If a subsequent impairment test indicated further changes in the expected cash flows, gold production, and commodity prices, it could result in a material recovery or impairment to the carrying amount. Page | 19 The carrying amounts of mineral interests, plant and equipment, and right-of-use lease assets from the Relief Canyon Mine after impairments is approximately $26.8 million, $27.4 million, and $4.1 million, respectively, as at December 31, 2021. The Company recognized an impairment loss of $0.4 million during the year ended December 31, 2021 related to damaged equipment from the Cosalá Operations. No other impairment or impairment reversal were identified for each of the Company’s cash-generating unit, including non-producing properties and properties placed under care and maintenance as at December 31, 2021. On March 2, 2017, the Company entered into an option acquisition agreement with Impulsora Minera Santacruz S.A. de C.V., a wholly-owned subsidiary of Santacruz Silver Mining Ltd. (“Santacruz”), to acquire an existing option with Minera Hochschild Mexico S.A. de C.V. (“Hochschild”) for the right to acquire a 100% interest of the San Felipe property located in Sonora, Mexico. As at December 31, 2018, the property purchase option was reclassified as an asset held-for-sale as its carrying amount will be recovered principally through sale. A write-down of $3.7 million was recorded for the year ended December 31, 2018 to measure the asset held-for-sale at the lower of its carrying amount of $10.6 million and fair value less estimated costs to disposal of $6.9 million. The Company made three of the remaining eight contractual quarterly option payments of $0.75 million to Hochschild during the year ended December 31, 2019. As at December 31, 2019, the property purchase option was no longer classified as an asset held-for-sale and was reclassified to property, plant and equipment as its carrying amount of $9.3 million will be recovered principally through continuing use. On October 8, 2020, the Company settled its remaining contractual option payments with Hochschild through issuance of the Company’s common shares to acquire the 100% interest of the San Felipe property (see Note 18). As at December 31, 2021, the carrying amount of the San Felipe property was $12.5 million included in non-producing properties. The amount of borrowing costs capitalized as property, plant and equipment was $0.1 million during the year ended December 31, 2021 (2020: $4.2 million).

Precious metals delivery and pu

Precious metals delivery and purchase agreement	12 Months Ended
	Dec. 31, 2021
Disclosure of commitments [Abstract]
Precious metals delivery and purchase agreement	9. Precious metals delivery and purchase agreement On April 3, 2019, the Company entered into a $25 million precious metals delivery and purchase agreement (the “Purchase Agreement”) with Sandstorm Gold Ltd. (“Sandstorm”) for the construction and development of the Relief Canyon Mine. The Purchase Agreement consists of a combination of fixed and variable deliveries from the Relief Canyon Mine. The Purchase Agreement has a repurchase option for the Company exercisable at any time to reduce the variable deliveries to Sandstorm from 4% to 2% by delivering 4,000 ounces of gold plus additional ounces of gold compounded annually at 10%. On initial recognition and as at December 31, 2021, the fair value of the repurchase option was nil. The Company recorded the advances received on precious metals delivery, net of transaction costs, as deferred revenue and will recognize the amounts in revenue as performance obligations to metals delivery are satisfied over the term of the metals delivery and purchase agreements. The advances received on precious metals delivery is expected to reduce to nil through deliveries of the Company’s own production to Sandstorm. The Company determined the amortization of deferred revenue on a per unit basis to be equal to the expected total deliveries of gold ounces over the term of the precious metals delivery and purchase agreements. Interest expense of $0.1 million was capitalized as borrowing costs to property, plant and equipment for the year ended December 31, 2021 (2020: $1.8 million) in connection with the accretion of a significant financing component determined from the advances received on precious metals delivery. As at December 31, 2021, the Company derecognized the outstanding carrying value of deferred revenue, net of transaction costs, and recognized the fixed and variable deliveries of precious metals as a financial liability measured at fair value through profit or loss as the Company expects that metal deliveries to Sandstorm may no longer be satisfied through internal gold production. Fair value of the metals contract liability was determined using forward commodity pricing curves at end of the reporting period resulting in $20.8 million loss to fair value on metals contract liability. The following are components of deferred revenue and metals contract liability: December 31, December 31, 2021 2020 Advances received $ 25,000 $ 25,000 Recognition of revenue (6,777 ) (2,750 ) Deferred revenue 18,223 22,250 Deferred transaction costs (332 ) (409 ) Accretion on significant financing component 1,902 1,481 Net deferred revenue 19,793 $ 23,322 Interest and financing expense 332 Loss on metals contract liability 20,780 Net metals contract liability $ 40,905 Current portion $ 11,971 $ 3,972 Non-current portion 28,934 19,350 $ 40,905 $ 23,322

Sandstorm convertible debenture

Sandstorm convertible debenture	12 Months Ended
	Dec. 31, 2021
Convertible Notes Payable [Abstract]
Sandstorm convertible debenture	10. Sandstorm convertible debenture On April 3, 2019, the Company issued a $10 million convertible debenture (the “Sandstorm Convertible Debenture”) to Sandstorm due April 3, 2023 with interest payable at 6% per annum and repayable at the Company’s option prior to maturity. The funds available under the Sandstorm Convertible Debenture included the principal amount of the $3 million unsecured, promissory note previously issued to Sandstorm by the Company. The Sandstorm Convertible Debenture was convertible into common shares of the Company at Sandstorm’s option at a conversion price of $2.14 and prepaid at the Company’s option at any time prior to the maturity date. The Company recorded a net derivative liability of nil on initial recognition based on the estimated fair value of the conversion and prepayment option and recognized a gain of $1.8 million in the consolidated statements of loss and comprehensive loss for the year ended December 31, 2021 (2020: loss of $0.2 million) as a result of the change in the estimated fair value of the conversion and prepayment option. The initial fair value of the principal portion of the Sandstorm Convertible Debenture was determined using a market interest rate for an equivalent non-convertible instrument at the issue date. The principal portion is subsequently recognized on an amortized cost basis until extinguished on conversion or maturity. The remainder of the proceeds are allocated to the conversion option. On February 1, 2021, Sandstorm converted $5 million of the principal amount of the Company’s $10 million outstanding Sandstorm Convertible Debenture into an aggregate of 2,336,448 common shares at a conversion price of $2.14. On March 3, 2021, Sandstorm converted the remaining $5 million of the principal amount of the outstanding Sandstorm Convertible Debenture into an aggregate of 2,336,448 common shares at the same conversion price. Interest expense of nil was capitalized as borrowing costs to property, plant and equipment for the year ended December 31, 2021 (2020: $0.6 million) in connection with the Sandstorm Convertible Debenture.

RoyCap convertible debenture

RoyCap convertible debenture	12 Months Ended
	Dec. 31, 2021
Roycap Convertible Debenture
RoyCap convertible debenture	11. RoyCap convertible debenture On April 28, 2021, the Company issued a $12.5 million CAD convertible debenture (the “RoyCap Convertible Debenture”) to Royal Capital Management Corp. (“RoyCap”) due April 28, 2024 with interest payable at 8% per annum secured by the Company’s interest in the Galena Complex and by shares of one of the Company’s Mexican subsidiaries. The RoyCap Convertible Debenture is redeemable at the Company’s option to prepay the principal amount subject to payment of a redemption premium of 30% during the first year, 20% during the second year, and 10% during the third year prior to maturity (the “Redemption Option”), is retractable at RoyCap’s option at a cumulative $0.3 million CAD per month starting in the second month from inception where the Company may settle the retraction amount through either cash or issuance of the Company’s common shares determined by dividing 95% of the 20 day volume weighted average price of the Company’s common shares (the “Retraction Option”), and convertible at RoyCap’s option into the Company’s common shares at a conversion price of $3.35 CAD (the “Conversion Option”). Page | 21 On inception, the RoyCap Convertible Debenture, which may be settled through a fixed amount of the Company’s own equity instruments, was treated as a compound financial instrument with the principal portion classified as a liability component and the Conversion Option as an equity component. The initial fair value of the principal portion was determined using a market interest rate for an equivalent non-convertible instrument at the issue date. The principal portion is subsequently recognized on an amortized cost basis until extinguished on conversion or maturity. The remainder of the proceeds were allocated to the Conversion Option as equity. A net derivative liability of $1.4 million was recorded on initial recognition based on the estimated fair value of the combined Redemption Option and Retraction Option. During the year ended December 31, 2021, the principal amount of the RoyCap Convertible Debenture was reduced by $0.9 million CAD through partial exercises of the Retraction Option by RoyCap. The Company settled the retraction amounts through issuance of 798,579 of the Company’s common shares. On November 12, 2021, the Company amended the RoyCap Convertible Debenture by increasing the principal balance by $6.3 million CAD to a total outstanding principal of $17.9 million CAD, in addition to amending its conversion price of $3.35 CAD to $1.48 CAD, and the terms to its Retraction Option retractable at a cumulative $0.3 million CAD per month to a cumulative $0.45 million CAD per month. All other material terms of the RoyCap Convertible Debenture remain unchanged. The Company derecognized the associated carrying values of the RoyCap Convertible Debenture prior to amendment and recognized an amended compound financial instrument with the amended principal portion classified as a liability component and the amended Conversion Option as an equity component. The fair value of the amended principal portion was determined using a market interest rate for an equivalent non-convertible instrument at the date of the amendment. A net derivative liability of $2.1 million was recorded on amendment date based on the estimated fair value of the combined Redemption Option and Retraction Option. The Company recognized a loss of $0.2 million in the consolidated statements of loss and comprehensive loss for the year ended December 31, 2021 as a result of the change in the estimated fair value of the combined Redemption Option and Retraction Option.

Promissory note

Promissory note	12 Months Ended
	Dec. 31, 2021
Disclosure of Promissory note [abstract]
Promissory note	12. Promissory note On December 15, 2020, the Company issued a $5 million promissory note (the “Promissory Note”) to Sandstorm due June 15, 2022 with interest payable at 7% per annum and repayable at the Company’s option prior to maturity. Interest expense of nil was capitalized as borrowing costs to property, plant and equipment for the year ended December 31, 2021 in connection with the Promissory Note (2020: $0.1 million).

Loan payable

Loan payable	12 Months Ended
	Dec. 31, 2021
Loan Payable
Loan payable	13. Loan payable On January 16, 2020, the Company entered into a $5 million precious metals delivery and purchase agreement with Macquarie Bank Ltd. (“Macquarie”) for working capital purposes at the Relief Canyon Mine to be settled through monthly fixed deliveries of gold production ounces commencing July 31, 2020. On July 31, 2020, the Company amended the $5 million precious metals delivery and purchase agreement with Macquarie to a secured loan payable settled through monthly fixed cash payments totaling $7.2 million payable over a 6-month period commencing October 2020, among other terms (the “Loan Payable”). The Company also entered into gold collar options over the same period as the fixed cash payments and recorded a net derivative asset of nil on initial recognition based on the estimated fair value of the gold collar options and recognized a gain of $0.1 million in the consolidated statements of loss and comprehensive loss for the year ended December 31, 2021 (2020: nil) as a result of change in the estimate fair value of the gold collar options. The Loan Payable was repaid in full during the year ended December 31, 2021. Financing expense of nil was capitalized as borrowing costs to property, plant and equipment for the year ended December 31, 2021 in connection with the Loan Payable (2020: $1.7 million).

Glencore pre-payment facility

Glencore pre-payment facility	12 Months Ended
	Dec. 31, 2021
Disclosure of Pre-payment facility [abstract]
Glencore pre-payment facility	14. Glencore pre-payment facility On January 29, 2017, the Company entered into a pre-payment facility for $15.0 million with Metagri S.A. de C.V., a subsidiary of Glencore PLC (“Glencore”), to fund a portion of the development costs for the San Rafael project within the Cosalá district of Sinaloa, Mexico (the “Pre-Payment Facility”). The Pre-Payment Facility was drawn in full on March 30, 2017, an initial term of four years at an interest of U.S. LIBOR rate plus 5% per annum, and is secured by a promissory note in the amount of up to $15.0 million issued by the Company, a corporate guarantee in favour of Glencore, and limited asset level security on the San Rafael project. The Company has also entered into four-year offtake agreements with Glencore for the zinc and lead concentrates produced from the San Rafael Mine where Glencore will pay for the concentrates at the prevailing market prices for silver, zinc and lead, less customary treatment, refining and penalty charges. Repayment of principal on the Pre-Payment Facility began in January 2018 as an additional tonnage charge on shipments of concentrate where $3.9 million, $5.5 million, and $2.7 million were paid during the years ended December 31, 2018, 2019, and 2020, respectively. The Company paid $1.4 million during the year ended December 31, 2021.

Government loan

Government loan	12 Months Ended
	Dec. 31, 2021
Disclosure of Government loan [abstract]
Government loan	15. Government loan On May 11, 2020, the Company received approximately $4.5 million in loan through the Paycheck Protection Program from the U.S. CARES Act (the “Government Loan”) to assist with payroll and other expenses at the Galena Complex during the COVID-19 pandemic. The Government Loan has a term of two years at an interest rate of 1% per annum and may be forgiven if proceeds are used for payroll and other specifically defined expenses and employee and compensation levels are maintained. The Government Loan will be recognized as a reduction of related payroll and other expenses incurred once forgiveness is reasonably assured.

Post-employment benefit obligat

Post-employment benefit obligations	12 Months Ended
	Dec. 31, 2021
Disclosure of defined benefit plans [abstract]
Post-employment benefit obligations	16. Post-employment benefit obligations The Company maintains two non-contributory defined benefit pension plans covering substantially all employees at its U.S. operating subsidiary, U.S. Silver – Idaho, Inc. One plan covers salaried employees and one plan covers hourly employees. Benefits for the salaried plan are based on salary and years of service. Hourly plan benefits are based on negotiated benefits and years of service. The Company’s funding policy is to contribute annually the minimum amount prescribed, as specified by applicable regulations. The expected average service life of the active plan participants as at December 31, 2021 is approximately 9 years. The amounts recognized in the consolidated statements financial position are as follows: December 31, December 31, 2021 2020 Present value of funded obligations 33,646 34,024 Fair value of plan assets 22,780 20,626 Deficit of funded plans $ 10,866 $ 13,398 The movements in the defined benefit obligations are as follows: December 31, December 31, 2021 2020 Obligations, beginning of year $ 34,024 $ 29,519 Current service costs 929 753 Interest costs 845 949 Benefits paid (1,169 ) (1,111 ) Actuarial loss (gain) (983 ) 3,914 Obligations, end of year $ 33,646 $ 34,024 Page | 23 The movements in the fair value of plan assets are as follows: December 31, December 31, 2021 2020 Assets, beginning of year $ 20,626 $ 19,382 Return on assets 534 625 Actuarial gain 1,482 1,385 Employer contributions 1,307 345 Benefits paid (1,169 ) (1,111 ) Assets, end of year $ 22,780 $ 20,626 The amounts recognized in the consolidated statements of loss and comprehensive loss are as follows: December 31, December 31, 2021 2020 Current service costs, interest costs, and return on assets included in cost of sales $ 1,240 $ 1,077 The principal actuarial assumptions are as follows: December 31, December 31, 2021 2020 Discount rate (expense) 2.50% 3.25% Discount rate (year end disclosures) 2.75% 2.50% Future salary increases (salaried plan only) 5.00% 5.00% A 1% decrease in discount rate would have resulted in approximately $5.8 million increase in the defined benefit obligation from $33.6 million to $39.4 million as at December 31, 2021 (2020: $6.1 million increase in the defined benefit obligation from $34.0 million to $40.1 million). A 1% increase in future salary increases would have resulted in approximately $0.1 million increase in the defined benefit obligation from $33.6 million to $33.7 million as at December 31, 2021 (2020: $0.1 million increase in the defined benefit obligation from $34.0 million to $34.1 million). Plan assets are fully comprised of pooled or mutual funds. The expected return on plan assets at 2.6% (2020: 3.2%) is determined by considering the expected returns available on the assets underlying the current investment policy. Expected yield on fixed interest investments is based on gross redemption yields as at the end of the reporting period. Expected returns on equity investments reflect long-term real rates of return in the market. Expected contributions to pension benefit plans for the year ended December 31, 2022 are approximately $0.6 million, inclusive of contributions for fiscal 2021 of $0.1 million. For the year ended December 31, 2021, the actuarial gains charged to other comprehensive income are $2.5 million (2020: actuarial losses of $2.5 million).

Decommissioning provision

Decommissioning provision	12 Months Ended
	Dec. 31, 2021
Disclosure of other provisions [abstract]
Decommissioning provision	17. Decommissioning provision The decommissioning provision consists of land rehabilitation, demolition of buildings and mine facilities, and related costs. Although the ultimate amount of the decommissioning provision is uncertain, the fair value of these obligations is based on information currently available, including closure plans and the Company’s interpretation of current regulatory requirements. Fair value is determined based on the net present value of future cash expenditures upon reclamation and closure. Reclamation and closure costs are capitalized into property, plant and equipment depending on the nature of the asset related to the obligation and amortized over the life of the related asset. The decommissioning provision relates to reclamation and closure costs of the Company’s Cosalá Operations, Galena Complex, and Relief Canyon Mine. The decommissioning provision is estimated at an undiscounted amount of $17.4 million over a period of 4 to 16 years, and discounted using a risk-free rate varying from 1.3% to 7.6%. Page | 24 December 31, December 31, 2021 2020 Provisions, beginning of year $ 8,279 $ 7,765 Decommissioning costs and change in estimates 4,962 348 Accretion on decommissioning provision 203 166 Provisions, end of year $ 13,444 $ 8,279

Share capital

Share capital	12 Months Ended
	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Share capital	18. Share capital On April 16, 2020, the Company closed an at-the-market offering agreement (the “February 2020 ATM Agreement”) for gross proceeds of $15.0 million through issuance of 9,014,953 common shares. As part of the February 2020 ATM Agreement, approximately $0.7 million in transaction costs were incurred and offset against share capital. On May 13, 2020, the Company completed a bought deal public offering of 10,269,500 common shares at a price of $2.80 CAD per common share for aggregate gross proceeds of approximately $20.4 million or $28.75 million CAD, which included the exercise by the underwriters, in full of the over-allotment option granted by the Company to the underwriters. As part of the bought deal public offering, approximately $1.3 million in transaction costs were incurred and offset against share capital, and 1,000,000 warrants for approximately $0.2 million were issued to the Company’s advisor and offset against share capital where each warrant is exercisable for one common share at an exercise price of $3.50 CAD for a period of two years starting July 9, 2020. On September 4, 2020, the Company completed a bought deal public offering of 10,204,510 common shares at a price of $3.86 CAD per common share for aggregate gross proceeds of approximately $29.8 million or $39.39 million CAD, which included the partial exercise by the underwriters of the over-allotment option granted by the Company to the underwriters. As part of the bought deal public offering, approximately $1.7 million in transaction costs were incurred and offset against share capital. On July 9, 2020, the Company completed the outstanding option acquisition agreement to acquire a 100% interest of the San Felipe property with Hochschild where the Company agreed to issue to Hochschild 1,687,401 of the Company’s common shares with a value equal to the outstanding payment of $3.75 million plus VAT using the 5-day volume-weighted average price on the Toronto Stock Exchange as of the date of the parties’ agreement, subject to adjustment in certain circumstances. On October 8, 2020, the Company issued the 1,687,401 common shares to Hochschild. On January 29, 2021, the Company completed a bought deal public offering of 10,253,128 common shares at a price of $3.31 CAD per common share for aggregate gross proceeds of approximately $26.7 million or $33.94 million CAD, which included the partial exercise by the underwriters of the over-allotment option granted by the Company to the underwriters. As part of the bought deal public offering, approximately $1.7 million in transaction costs were incurred and offset against share capital. On May 17, 2021, the Company entered into an at-the-market offering agreement (the “May 2021 ATM Agreement”) where the Company may at its discretion and from time-to-time during the term of the May 2021 ATM Agreement, sell in the United States, through its agent, such number of common shares of the Company as would result in aggregate gross proceeds of up to $50.0 million. As at December 31, 2021, the Company has received aggregate gross proceeds of $31.4 million through issuance of 27,323,389 common shares from the May 2021 ATM Agreement, with approximately $1.2 million in transaction costs incurred and offset against share capital. On October 21, 2021, the Company closed a non-brokered private placement with Sandstorm for gross proceeds of $2.5 million through issuance of 3,346,542 of the Company’s common shares priced at approximately $0.94 CAD per share. As part of the non-brokered private placement, approximately $0.1 million in transaction costs were incurred and offset against share capital, and 200,793 common shares and 200,793 warrants for approximately $0.2 million and $0.1 million, respectively, were issued to the Company’s advisor and offset against share capital where each warrant is exercisable for one common share at an exercise price of $0.94 CAD for a period of two years starting November 22, 2021. Page | 25 a. Authorized Authorized share capital consists of an unlimited number of common and preferred shares. December 31, December 31, 2021 2020 Issued 165,145,187 (2020: 117,975,579) common shares $ 423,098 $ 350,707 Nil (2020: Nil) preferred shares - - $ 423,098 $ 350,707 Each non-voting preferred share is convertible, at the holder’s option, without payment of any additional consideration by the holder thereof, initially on a one-to-one basis into common shares, subject to adjustment, and in accordance with the terms of the non-voting preferred shares. b. Stock option plan The number of shares reserved for issuance under the Company’s stock option plan is limited to 10% of the number of common shares which are issued and outstanding on the date of a particular grant of options. Under the plan, the Board of Directors determines the term of a stock option to a maximum of 10 years, the period of time during which the options may vest and become exercisable as well as the option exercise price which shall not be less than the closing price of the Company’s share on the Toronto Stock Exchange on the date immediately preceding the date of grant. The Compensation Committee determines and makes recommendations to the Board of Directors as to the recipients of, and nature and size of, share-based compensation awards in compliance with applicable securities law, stock exchange and other regulatory requirements. A summary of changes in the Company’s outstanding stock options is presented below: December 31, December 31, 2021 2020 Weighted Weighted average average exercise exercise Number price Number price (thousands) CAD (thousands) CAD Balance, beginning of year 10,659 $ 3.45 8,021 $ 3.29 Granted 3,700 1.70 3,710 3.85 Exercised (90 ) 2.39 (73 ) 2.60 Expired (1,690 ) 4.43 (999 ) 3.75 Balance, end of year 12,579 $ 2.81 10,659 $ 3.45 Page | 26 The following table summarizes information on stock options outstanding and exercisable as at December 31, 2021: Weighted average Weighted Weighted remaining average average Exercise contractual exercise exercise price life Outstanding price Exercisable price CAD (years) (thousands) CAD (thousands) CAD $1.00 to $2.00 2.56 3,700 $ 1.70 1,233 $ 1.70 $2.01 to $3.00 0.27 3,042 2.39 3,042 2.39 $3.01 to $4.00 2.33 5,837 3.73 4,655 3.70 12,579 $ 2.81 8,930 $ 2.98 c. Share-based payments The weighted average fair value at grant date of the Company’s stock options granted during the year ended December 31, 2021 was $0.60 (2020: $1.26). The Company used the Black-Scholes Option Pricing Model to estimate fair value using the following weighted-average assumptions: Year ended Year ended December 31, December 31, 2021 2020 Expected stock price volatility (1) 68 % 63 % Risk free interest rate 0.56 % 0.29 % Expected life 3 years 3 years Expected forfeiture rate 2.66 % 2.34 % Expected dividend yield 0 % 0 % Share-based payments included in cost of sales $ - $ - Share-based payments included in general and administrative expenses 4,030 3,799 Total share-based payments $ 4,030 $ 3,799 (1) Expected volatility has been based on historical volatility of the Company’s publicly traded shares. d. Warrants The warrants that are issued and outstanding as at December 31, 2021 are as follows: Number of Exercise Issuance Expiry warrants price (CAD) date date 1,074,999 3.12 Oct 2018 Oct 1, 2023 15,889 11.32 Apr 2019 May 6, 2022 389,771 2.40 May 2019 May 13, 2022 1,241,200 2.40 May 2019 May 29, 2022 118,664 3.37 Jul 2019 Jul 25, 2022 177,506 4.45 Oct 2019 Oct 30, 2022 1,000,000 3.50 Jul 2020 Jul 9, 2022 200,793 0.94 Nov 2021 Nov 22, 2023 4,218,822 Page | 27 e. Restricted share units: The Company has a Restricted Share Unit Plan under which eligible directors, officers and key employees of the Company are entitled to receive awards of restricted share units. Each restricted share unit is equivalent in value to the fair market value of a common share of the Company on the date of grant with the value of each cash settled award charged to compensation expense over the period of vesting. At each reporting date, the compensation expense and associated liability (which is included in trade and other long-term liabilities in the consolidated statement of financial position) are adjusted to reflect changes in market value. As at December 31, 2021, 122,466 (2020: 276,762) restricted share units are outstanding at an aggregate value of $0.1 million (2020: $0.9 million). f. Deferred share units: The Company has a Deferred Share Unit Plan under which eligible directors of the Company receive awards of deferred share units on a quarterly basis as payment for 50% to 100% of their director fees earned. Deferred share units are settled in either cash or common shares at the Company’s discretion when the director leaves the Company’s Board of Directors. The Company recognizes a cost in director fees and a corresponding increase in equity reserve upon issuance of deferred share units. As at December 31, 2021, 878,744 (2020: 519,803) deferred share units are issued and outstanding.

Weighted average basic and dilu

Weighted average basic and diluted number of common shares outstanding	12 Months Ended
	Dec. 31, 2021
Weighted average basic and diluted number of common shares outstanding [abstract]
Weighted average basic and diluted number of common shares outstanding	19. Weighted average basic and diluted number of common shares outstanding Year ended Year ended December 31, December 31, 2021 2020 Basic weighted average number of shares 141,887,984 103,941,184 Effect of dilutive stock options and warrants - - Diluted weighted average number of shares 141,887,984 103,941,184 Diluted weighted average number of common shares for the year ended December 31, 2021 excludes nil anti-dilutive preferred shares (2020: nil), 12,578,957 anti-dilutive stock options (2020: 10,658,957) and 4,218,822 anti-dilutive warrants (2020: 6,264,520).

Non-controlling interests

Non-controlling interests	12 Months Ended
	Dec. 31, 2021
Non-controlling Interests
Non-controlling interests	20. Non-controlling interests The Company entered into a joint venture agreement with Mr. Eric Sprott effective October 1, 2019 for 40% non-controlling interest of the Company’s Galena Complex with initial contribution of $15 million to fund capital improvements and operations. Mr. Eric Sprott committed to contributing additional funds to support the ongoing operations alongside the Company in proportion of their respective ownership up to $5 million for the first year of operations with the Company contributing any potential excess as necessary. After the first year, contributions revert to the proportional percentage of ownership interests to fund capital projects and operations. The Company recognized non-controlling interests of $14.3 million equal to the proportionate non-controlling interests’ carrying amount of the Galena Complex at initial recognition classified as a separate component of equity. Subsequent contributions and proportionate share changes in equity are recognized to the carrying amount of the non-controlling interests.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Revenue	21. Revenue The following is a disaggregation of revenue categorized by commodities sold: Year ended Year ended December 31, December 31, 2021 2020 Gold Sales revenue $ 4,027 $ - Derivative pricing adjustments - - 4,027 - Silver Sales revenue $ 27,438 $ 19,212 Derivative pricing adjustments (267 ) 370 27,171 19,582 Zinc Sales revenue $ 5,973 $ 3,078 Derivative pricing adjustments 96 (1,094 ) 6,069 1,984 Lead Sales revenue $ 20,617 $ 16,142 Derivative pricing adjustments 169 (400 ) 20,786 15,742 Other by-products Sales revenue $ 190 $ 15 Derivative pricing adjustments (46 ) 71 144 86 Total sales revenue $ 58,245 $ 38,447 Total derivative pricing adjustments (48 ) (1,053 ) Gross revenue $ 58,197 $ 37,394 Treatment and selling costs (13,393 ) (9,511 ) $ 44,804 $ 27,883 The amount of gold sales revenue recognized from deferred revenue (see Note 9) was $4.0 million during the year ended December 31, 2021. Derivative pricing adjustments represent subsequent variations in revenue recognized as an embedded derivative from contracts with customers and are accounted for as financial instruments (see Note 26).

Cost of sales

Cost of sales	12 Months Ended
	Dec. 31, 2021
Disclosure of cost of sales [abstract]
Cost of sales	22. Cost of sales Cost of sales is costs that directly relate to production at the mine operating segments and excludes depletion and amortization. The following are components of cost of sales: Year ended Year ended December 31, December 31, 2021 2020 Salaries and employee benefits $ 23,913 $ 19,941 Contract services on site 17,138 - Raw materials and consumables 11,652 6,953 Utilities 3,350 3,109 Other costs 7,729 2,146 Changes in inventories (19,946 ) (910 ) Inventory write-downs 40,711 - $ 84,547 $ 31,239

Corporate general and administr

Corporate general and administrative expenses	12 Months Ended
	Dec. 31, 2021
Corporate general and administrative expenses [abstract]
Corporate general and administrative expenses	23. Corporate general and administrative expenses Corporate general and administrative expenses are costs incurred at corporate and other segments that do not directly relate to production. The following are components of corporate general and administrative expenses for the year ended December 31, 2021 and 2020: Year ended Year ended December 31, December 31, 2021 2020 Salaries and employee benefits $ 2,428 $ 2,456 Directors’ fees 383 366 Share-based payments 3,745 4,028 Professional fees 2,075 788 Office and general 1,636 1,496 $ 10,267 $ 9,134 The Company recognized a reduction of approximately $0.1 million during the year ended December 31, 2021 (2020: $0.3 million) related to wage subsidies received through the Canada Emergency Wage Subsidy during the COVID-19 pandemic.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes [abstract]
Income taxes	24. Income taxes The components of income tax expense are as follows: Year ended Year ended December 31, December 31, 2021 2020 Current income tax expense $ 69 $ 30 Deferred income tax recovery (1,679 ) (1,032 ) Income tax recovery $ (1,610 ) $ (1,002 ) The Company’s effective rate of income tax differs from the statutory rate of 26.5% as follows: Year ended Year ended December 31, December 31, 2021 2020 Loss before income taxes $ (162,186 ) $ (31,068 ) Statutory rate 26.5 % 26.5 % Tax recovery at statutory rate (42,979 ) (8,233 ) Mexican mining royalty 29 (587 ) Impact of foreign tax rates 1,415 (230 ) Non-deductible expenses 4,329 2,610 Losses not recognized 35,596 5,438 Income tax recovery $ (1,610 ) $ (1,002 ) Page | 30 The Company’s net deferred tax asset relates to the U.S. alternative minimum tax credits available: December 31, December 31, 2021 2020 Alternative minimum tax credits $ - $ - Provisions and reserves - - Net operating losses - 6,792 Total deferred tax assets - 6,792 Property, plant and equipment - (6,792 ) Net deferred tax assets $ - $ - The Company’s net deferred tax liability relates to the Mexican mining royalty and arises principally from the following: December 31, December 31, 2021 2020 Property, plant and equipment $ 1,321 $ 850 Other - - Total deferred tax liabilities 1,321 850 Provisions and reserves (833 ) (391 ) Net deferred tax liabilities $ 488 $ 459 Deferred income taxes have not been recognized in respect of the following deductible temporary differences, as management does not consider their utilization to be probable for the foreseeable future: December 31, December 31, 2021 2020 Property, plant and equipment $ 19,776 $ 18,360 Mexican tax losses (expiring in 2023 - 2031) 36,349 37,897 Canadian tax losses (expiring in 2034 - 2041) 29,183 23,999 U.S. tax losses (expiring in 2025 - 2037) 31,957 31,956 U.S. tax losses (no expiry) 158,942 21,953 Provisions and other 78,254 49,959 Deferred Mexican mining royalty 488 459 $ 354,949 $ 184,583

Key management transactions

Key management transactions	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Key management transactions	25. Key management transactions Remuneration to directors and key management who have the authority and responsibility for planning, directing and continuing the activities of the Company: Year ended Year ended December 31, December 31, 2021 2020 Salaries and benefits $ 1,371 $ 1,269 Directors’ fees 383 366 Share-based payments 2,950 3,132

Financial risk management

Financial risk management	12 Months Ended
	Dec. 31, 2021
Financial risk management [abstract]
Financial risk management	26. Financial risk management a. Financial risk factors The Company’s risk exposures and the impact on its financial instruments are summarized below: (i) Credit Risk Credit risk is the risk of loss associated with a counterparty’s inability to fulfill its payment obligations. The Company’s credit risk is primarily attributable to cash and cash equivalents and trade and other receivables. The credit risk on cash and cash equivalents is limited because the Company invests its cash in deposits with well-capitalized financial institutions with strong credit ratings in Canada and the United States. Under current concentrate offtake agreements, risk on trade receivables related to concentrate sales is managed by receiving payments for 85% to 100% of the estimated value of the concentrate within one month following the time of shipment. As of December 31, 2021, the Company’s exposure to credit risk with respect to trade receivables amounts to $4.7 million (2020: $2.8 million). The Company believes credit risk is not significant and there was no significant change to the Company’s allowance for expected credit losses as at December 31, 2021, and December 31, 2020. (ii) Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they arise. The Company’s approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities when due. The Company’s liquidity requirements are met through a variety of sources, including cash, cash generated from operations, credit facilities and debt and equity capital markets. The Company’s trade payables have contractual maturities of less than 30 days and are subject to normal trade terms. See Note 2 for discussion of the Company’s basis of presentation and going concern. Page | 32 The following table presents the contractual maturities of the Company’s financial liabilities and provisions on an undiscounted basis: December 31, 2021 Less than Over 5 Total 1 year 2-3 years 4-5 years years Trade and other payables $ 20,576 $ 20,576 $ - $ - $ - Glencore pre-payment facility 1,451 1,451 - - - Promissory note 5,000 5,000 - - - Interest on promissory note 159 159 - - - RoyCap convertible debenture 14,080 - 14,080 - - Interest on RoyCap convertible debenture 2,620 1,126 1,494 - - Government loan 4,499 4,499 - - - Metals contract liability 41,319 11,971 21,884 7,464 - Projected pension contributions 3,506 612 1,065 1,185 644 Decommissioning provision 17,396 - - - 17,396 Other long-term liabilities 1,543 - 536 471 536 $ 112,149 $ 45,394 $ 39,059 $ 9,120 $ 18,576 Minimum lease payments in respect to lease liabilities are included in trade and other payables and other long-term liabilities as follows: December 31, 2021 Less than Over 5 Total 1 year 2-3 years 4-5 years years Trade and other payables $ 3,767 $ 3,767 $ - $ - $ - Other long-term liabilities 1,007 - 536 471 - $ 4,774 $ 3,767 $ 536 $ 471 $ - The following table summarizes the continuity of the Company’s total lease liabilities discounted using an incremental borrowing rate ranging from 5% to 11% applied during the year: December 31, December 31, 2021 2020 Lease liabilities, beginning of year $ 6,377 $ 7,025 Additions 1,123 1,962 Lease principal payments (2,720 ) (2,594 ) Lease interest payments (507 ) (759 ) Accretion on lease liabilities 501 743 Lease liabilities, end of year $ 4,774 $ 6,377 (iii) Market risk Market risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: interest rate risk, currency risk and price risk. (1) Interest rate risk The Company is subject to the interest rate risk of U.S. LIBOR rate plus 7% per annum from the existing Pre-Payment Facility. Interest rates of other financial instruments are fixed. Page | 33 (2) Currency risk As at December 31, 2021, the Company is exposed to foreign currency risk through financial assets and liabilities denominated in CAD and Mexican pesos (“MXN”): Financial instruments that may impact the Company’s net loss or other comprehensive loss due to currency fluctuations include CAD and MXN denominated assets and liabilities which are included in the following table: As at December 31, 2021 CAD MXN Cash and cash equivalents $ 88 $ 502 Trade and other receivables 30 3,425 Trade and other payables 2,175 5,150 As at December 31, 2021, the CAD/USD and MXN/USD exchange rates were 1.27 and 20.58, respectively. The sensitivity of the Company’s net loss and comprehensive loss due to changes in the exchange rates for the year ended December 31, 2021 is included in the following table: CAD/USD MXN/USD Exchange rate Exchange rate +/- 10 % +/- 10 % Approximate impact on: Net loss $ 1,277 $ 1,095 Other comprehensive loss (122 ) 4 The Company may, from time to time, employ derivative financial instruments to manage exposure to fluctuations in foreign currency exchange rates. As at December 31, 2021 and December 31, 2020, the Company does not have any non-hedge foreign exchange forward contracts outstanding. During the year ended December 31, 2021, the Company did not settle any non-hedge foreign exchange forward contracts (2020: settled non-hedge foreign exchange forward contracts to buy 26.0 million MXN and recorded a realized gain of nil through profit and loss). (3) Price risk Price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or factors affecting all similar financial instruments in the market. As at December 31, 2021, the Company had certain amounts related to the sales of concentrates that have only been provisionally priced. A ±10% fluctuation in silver, zinc, lead, and gold prices would affect trade receivables by approximately $0.5 million (2020: $0.3 million). As at December 31, 2021 and December 31, 2020, the Company does not have any non-hedge commodity forward contracts outstanding. During the year ended December 31, 2021, the Company did not settle any non-hedge commodity forward contracts (2020: settled non-hedge commodity forward contracts for approximately 1.6 million and 3.3 million pounds of zinc and lead, respectively, and recorded a realized gain of nil through profit and loss). Net amount of gain or loss on derivative instruments from non-hedge foreign exchange and commodity forward contracts recognized through profit or loss during the year ended December 31, 2021 was nil (2020: nil). Total amount of gain or loss on derivative instruments including those recognized through profit or loss from the Company’s convertible debentures and loan payable during the year ended December 31, 2021 was a gain of $1.7 million (2020: loss of $0.2 million). Page | 34 b. Fair values The fair value of cash, restricted cash, trade and other receivables, and other financial assets and liabilities listed below approximate their carrying amounts mainly due to the short-term maturities of these instruments. The methods and assumptions used in estimating the fair value of financial assets and liabilities are as follows: • Cash and cash equivalents: The fair value of cash equivalents is valued using quoted market prices in active markets. The Company’s cash equivalents consist of money market accounts held at financial institutions which have original maturities of less than 90 days.   • Trade and other receivables: The fair value of trade receivables from silver sales contracts that contain provisional pricing terms is determined using the appropriate quoted forward price from the exchange that is the principal active market for the particular metal. As such, there is an embedded derivative feature within trade receivables.   • Metals contract liability: Fixed and variable deliveries of precious metals are classified and measured as financial liabilities at fair value through profit or loss determined using forward commodity pricing curves at end of the reporting period.   • Convertible debentures, promissory note, and loan payable: The principal portion of the convertible debentures, promissory note, and loan payable are initially measured at fair value and subsequently carried at amortized cost.   • Embedded derivatives: Revenues from the sale of metals produced from silver sales contracts since the commencement of commercial production are based on provisional prices at the time of shipment. Variations between the price recorded at the time of sale and the actual final price received from the customer are caused by changes in market prices for metals sold and result in an embedded derivative in revenues and accounts receivable.   • Derivatives: The Company uses derivative and non-derivative instruments to manage financial risks, including commodity, interest rate, and foreign exchange risks. The use of derivative contracts is governed by documented risk management policies and approved limits. The Company does not use derivatives for speculative purposes. The fair value of the Company’s derivative instruments is based on quoted market prices for similar instruments and at market prices at the valuation date.   The fair value hierarchy establishes three levels to classify the inputs to valuation techniques used to measure fair value: • Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.   • Level 2 inputs are quoted prices in markets that are not active, quoted prices for similar assets or liabilities in active markets, inputs other than quoted prices that are observable for the asset or liability (for example, interest rate and yield curves observable at commonly quoted intervals, forward pricing curves used to value currency and commodity contracts and volatility measurements used to value option contracts), or inputs that are derived principally from or corroborated by observable market data or other means.   • Level 3 inputs are unobservable (supported by little or no market activity).   Page | 35 December 31, December 31, 2021 2020 Level 1 Cash and cash equivalents $ 2,900 $ 4,705 Restricted cash 4,078 4,082 Level 2 Trade and other receivables 8,208 5,102 Derivative instruments 2,162 4,568 Metals contract liability 40,905 - Amortized cost Loan payable - 5,564 Glencore pre-payment facility 1,451 2,862 Promissory note 5,000 5,000 Government loan 4,499 4,499 Sandstorm convertible debenture - 9,953 RoyCap convertible debenture 8,665 -

Segmented and geographic inform

Segmented and geographic information, and major customers	12 Months Ended
	Dec. 31, 2021
Disclosure of operating segments [abstract]
Segmented and geographic information, and major customers	27. Segmented and geographic information, and major customers a. Segmented information The Company’s operations comprise of four reporting segments engaged in acquisition, exploration, development and exploration of mineral resource properties in Mexico and the United States. Management has determined the operating segments based on the reports reviewed by the chief operating decision makers that are used to make strategic decisions. b. Geographic information All revenues from sales of concentrates for the years ended December 31, 2021 and 2020 were earned in Mexico and the United States. The following segmented information is presented as at and during the years ended December 31, 2021 and 2020. The Cosalá Operations segment operates in Mexico while the Galena Complex and Relief Canyon segments operate in the United States. Page | 36 As at December 31, 2021 As at December 31, 2020 Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Cash and cash equivalents $ 531 $ 569 $ 1,472 $ 328 $ 2,900 $ 133 $ 1,257 $ 52 $ 3,263 $ 4,705 Trade and other receivables 6,852 1,326 - 30 8,208 2,297 2,769 - 36 5,102 Inventories 6,113 2,724 9,072 - 17,909 6,346 3,062 - - 9,408 Prepaid expenses 423 1,072 584 347 2,426 428 832 650 290 2,200 Restricted cash 133 53 3,892 - 4,078 137 53 3,892 - 4,082 Property, plant and equipment 55,950 63,423 58,292 248 177,913 58,029 53,701 147,183 406 259,319 Total assets $ 70,002 $ 69,167 $ 73,312 $ 953 $ 213,434 $ 67,370 $ 61,674 $ 151,777 $ 3,995 $ 284,816 Trade and other payables $ 5,802 $ 5,755 $ 6,270 $ 2,749 $ 20,576 $ 6,627 $ 5,096 $ 6,152 $ 3,256 $ 21,131 Derivative instruments - - - 2,162 2,162 - - - 4,568 4,568 Loan payable - - - - - - - - 5,564 5,564 Glencore pre-payment facility 1,451 - - - 1,451 2,862 - - - 2,862 Other long-term liabilities - 1,361 159 23 1,543 - 529 3,557 533 4,619 Deferred revenue - - - - - - - - 23,322 23,322 Metals contract liability - - - 40,905 40,905 - - - - - Sandstorm convertible debenture - - - - - - - - 9,953 9,953 RoyCap convertible debenture - - - 8,665 8,665 - - - - - Promissory note - - - 5,000 5,000 - - - 5,000 5,000 Government loan - 4,499 - - 4,499 - 4,499 - - 4,499 Post-employment benefit obligations - 10,866 - - 10,866 - 13,398 - - 13,398 Decommissioning provision 2,008 6,929 4,507 - 13,444 2,130 2,365 3,784 - 8,279 Deferred tax liabilities 488 - - - 488 459 - - - 459 Total liabilities $ 9,749 $ 29,410 $ 10,936 $ 59,504 $ 109,599 $ 12,078 $ 25,887 $ 13,493 $ 52,196 $ 103,654 Year ended December 31, 2021 Year ended December 31, 2020 Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Revenue $ 5,491 $ 34,915 $ 4,398 $ - $ 44,804 $ 1,424 $ 26,459 $ - $ - $ 27,883 Cost of sales (3,605 ) (31,367 ) (49,575 ) - (84,547 ) (1,816 ) (29,423 ) - - (31,239 ) Depletion and amortization (1,657 ) (6,623 ) (7,355 ) (160 ) (15,795 ) (2,224 ) (5,415 ) (194 ) (140 ) (7,973 ) Care and maintenance costs (7,309 ) (997 ) (4,427 ) - (12,733 ) (5,501 ) (446 ) - - (5,947 ) Corporate general and administrative - - - (10,267 ) (10,267 ) - - - (9,134 ) (9,134 ) Transaction costs - - - - - - - - (23 ) (23 ) Exploration costs (58 ) (3,181 ) (636 ) - (3,875 ) (379 ) (3,697 ) (563 ) - (4,639 ) Accretion on decommissioning provision (125 ) (28 ) (50 ) - (203 ) (106 ) (21 ) (39 ) - (166 ) Interest and financing income (expense) (186 ) - (1,766 ) (2,918 ) (4,870 ) (243 ) - 84 (94 ) (253 ) Foreign exchange gain 184 - - 207 391 189 - - 357 546 Gain on disposal of assets - - - - - - 37 - - 37 Impairment to property, plant and equipment (356 ) - (55,623 ) - (55,979 ) - - - - - Loss on metals contract liability - - - (20,780 ) (20,780 ) - - - - - Other gain (loss) on derivatives - - - 1,668 1,668 - - - (160 ) (160 ) Loss before income taxes (7,621 ) (7,281 ) (115,034 ) (32,250 ) (162,186 ) (8,656 ) (12,506 ) (712 ) (9,194 ) (31,068 ) Income tax recovery (expense) (98 ) 518 - 1,190 1,610 470 741 - (209 ) 1,002 Net loss for the year $ (7,719 ) $ (6,763 ) $ (115,034 ) $ (31,060 ) $ (160,576 ) $ (8,186 ) $ (11,765 ) $ (712 ) $ (9,403 ) $ (30,066 ) c. Major customers For the year ended December 31, 2021, the Company sold concentrates and finished goods to two major customers (2020: one major customer) accounting for 90% and 9% (2020: 100%) of revenues.

Capital management

Capital management	12 Months Ended
	Dec. 31, 2021
Disclosure of objectives, policies and processes for managing capital [abstract]
Capital management	28. Capital management Capital is defined as equity. The Company’s objectives when managing its capital are to safeguard its ability to continue as a going concern and to maximize the value for its shareholders. The Company’s activities have been funded so far through debt and equity financing based on cash needs, and through operations. The Company typically sells its shares by way of private placement. There were no changes in these objectives, policies and processes used to manage capital during the year. Page | 37 The Company manages its capital structure and determines its capital requirements in light of the changing economic conditions and the risk characteristics of its assets. To reach its objectives the Company may have to maintain or adjust its capital structure by issuing new share capital or new debt. At this stage of its development, it is the policy of the Company to preserve cash to fund its operations and complete its capital projects and not to pay dividends. As of December 31, 2021, and 2020, the Company is not subject to any externally imposed capital requirements. The following summarizes the Company’s capital structure: December 31, December 31, 2021 2020 Equity attributable to shareholders of the Company $ 93,070 $ 169,674

Contingencies

Contingencies	12 Months Ended
	Dec. 31, 2021
Disclosure of contingent liabilities [abstract]
Contingencies	29. Contingencies Due to the size, complexity and nature of the Company’s operations, various legal and tax matters arise in the ordinary course of business. The Company accrues for such items when a liability is both probable and the amount can be reasonably estimated. In November 2010, the Company received a reassessment from the Mexican tax authorities related to its Mexican subsidiary, Minera Cosalá, for the year ended December 31, 2007. The tax authorities disallowed the deduction of transactions with certain suppliers for an amount of approximately $9.6 million (MXN 196.8 million), of which $4.1 million (MXN 84.4 million) would be applied against available tax losses. The Company appealed this reassessment and the Mexican tax authorities subsequently reversed $4.6 million (MXN 94.6 million) of their original reassessment. The remaining $5.0 million (MXN 102.2 million) consists of $4.1 million (MXN 84.4 million) related to transactions with certain suppliers and $0.9 million (MXN 17.8 million) of value added taxes thereon. The Company appealed the remaining reassessment with the Mexican Tax Court in December 2011. The Company may be required to post a bond of approximately $0.9 million (MXN 17.8 million) to secure the value added tax portion of the reassessment. The deductions of $4.1 million (MXN 84.4 million), if denied, would be offset by available tax losses. The Company accrued $1.0 million (MXN 19.9 million) in the consolidated financial statements as at December 31, 2018 as a probable obligation for the disallowance of value added taxes related to the Mexican tax reassessment. As at December 31, 2021, the accrued liability of the probable obligation was $1.0 million (2020: $1.0 million). In July 2021, the Company has been served with a statement of claim that was filed in the Ontario Superior Court of Justice to commence a proposed class action lawsuit against the Company and its Chief Executive Officer (the “Action”). Pursuant to the Action, the representative plaintiff seeks damages of $130 million CAD in relation to the Company’s public disclosure concerning its Relief Canyon Mine. Although no assurance can be given with respect to the ultimate outcome, the Company believes that the complaint against it is unfounded and without merit, and it intends to vigorously defend the proceeding.

Summary of significant accoun_2

Summary of significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2021
Summary of significant accounting policies [abstract]
Consolidation	a. Consolidation These consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the Company (its subsidiaries, including special purpose entities). Control exists when the Company has the power, directly or indirectly, to govern the financial and operating policies of an entity so as to obtain benefits from its activities. The financial statements of subsidiaries are included in the consolidated financial statements from the date that control commences until the date that control ceases. Where the Company’s interest in a subsidiary is less than 100%, the Company recognizes non-controlling interests. All intercompany transactions and balances, income and expenses have been eliminated. The Company applies the acquisition method to account for business combinations. Identifiable assets acquired and liabilities and contingent liabilities assumed in a business combination are measured initially at their fair values at the acquisition date. The Company elects on an acquisition-by-acquisition basis whether to measure non-controlling interest at its fair value, or at its proportionate share of the recognized amount of identifiable net assets. Acquisition-related costs are expensed as incurred. Goodwill is initially measured as the excess of the aggregate of the consideration transferred and the fair value of non-controlling interest over the net identifiable assets acquired and liabilities assumed. If this consideration is negative, a bargain purchase gain is recognized immediately in profit or loss. Special Purpose Entities (“SPE’s”) as defined by the IASB in SIC 12 Consolidation–Special Purpose Entities
Segment reporting	b. Segment reporting An operating segment is a component of the Company that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Company’s other components. Determination of operating segments are based on the reports reviewed by the chief operating decision makers that are used to make strategic decisions about resources to be allocated to the segment and performance assessment, and for which discrete financial information is available. Unallocated items not directly attributable to a segment comprise mainly of corporate assets and head office expenses.
Presentation currency and functional currency	c. Presentation currency and functional currency The Company’s presentation currency is the U.S. dollar (“USD”). The functional currency of the Company’s Canadian subsidiaries is the Canadian dollar (“CAD”), and the functional currency of its U.S. and Mexican subsidiaries and SPE’s is the USD. The consolidated financial statements of the Company are translated into the presentation currency. Assets and liabilities have been translated using the exchange rate at period end, and income, expenses and cash flow items are translated using the rate that approximates the exchange rates at the dates of the transactions (the average rate for the period). All resulting exchange differences are recorded in the foreign currency translation reserve.
Foreign currency translations	d. Foreign currency translations Transactions in foreign currencies are translated into the entities’ functional currency at the exchange rate at the date of the transactions. Monetary assets and liabilities of the Company’s operations denominated in a currency other than the functional currency are translated at the rate in effect at the statement of financial position date, and non-monetary items at historic exchange rates at each transaction date. Revenue and expense items are translated at average exchange rates of the reporting period. Gains and losses on translation are charged to the statements of loss and comprehensive loss.
Revenue recognition	e. Revenue recognition The Company applies the following five-step approach in recognizing revenue from contracts with customers: • Identify the enforceable contract with the customer • Identify the separate performance obligations in the contract from transferring the distinct good or service • Determine the transaction price for consideration of transferring the good or service • Allocate the transaction price to the separate performance obligations identified • Recognize revenue when each separate performance obligation is satisfied The Company recognizes revenue through entering into concentrate sales contracts with customers with the performance obligation of delivering its concentrate production in exchange for consideration valued initially under provisional pricing arrangements. Revenue from sales is recorded at the time of delivery based on forward prices for the expected date of final settlement. The final sale prices are determined by quoted market prices in a period subsequent to the date of sale. Subsequent variations in metal prices are recognized as embedded derivative pricing adjustments at fair value from contracts with customers. The Company recognizes deferred revenue from advanced consideration received for fixed and variable precious metals deliveries over a specified period. Deferred revenue is recognized into revenue as performance obligations to metals delivery are satisfied over the term of the delivery contract. The Company recognizes revenue when control of finished gold and silver, shipped in doré form, has transferred to the customer. The sale price is fixed on the date of sale primarily based on the gold and silver spot price in the London spot market.
Defined benefit plans	f. Defined benefit plans The cost of defined benefit plans is determined using the projected unit credit method. The related pension liability recognized in the consolidated statement of financial position is the present value of the defined benefit obligation at the end of the reporting period less the fair value of plan assets. Actuarial valuations for defined benefit plans are carried out annually. The discount rate applied in arriving at the present value of the pension liability represents the yield on high quality corporate bonds denominated in the currency in which the benefits will be paid, and that have terms to maturity approximating the terms of the related pension liability. Actuarial gains and losses arise from the difference between the actual long-term rate of return on plan assets for a period and the expected long-term rate of return on plan assets for that period, or from changes in actuarial assumptions used to determine the accrued benefit obligation. Actuarial gains and losses arising in the year are recognized in full in the period in which they occur, in other comprehensive income and retained earnings without recycling to the consolidated statement of loss and comprehensive loss in subsequent periods. Page | 10 Current service cost, the recognized element of any past service cost, interest expense arising on the pension liability and the expected return on plan assets are recognized in the same line items in the consolidated statement of loss and comprehensive loss as the related compensation cost. The values attributed to plan liabilities are assessed in accordance with the advice of independent qualified actuaries. Service costs arising from plan amendments are recognized immediately.
Share-based payments	g. Share-based payments The Company’s stock option plan allows its employees (including directors and officers) and non-employees to acquire shares of the Company. Accordingly, the fair value of the option is either charged to operations or capitalized to exploration or development expenditures, depending on the accounting for the optionee’s other compensation, with a corresponding increase in equity reserve. The costs of equity-settled transactions with employees are measured by reference to the fair value at the date on which they are granted using the Black-Scholes Option Pricing Model. The costs of equity-settled transactions are recognized, together with a corresponding increase in equity reserve, over the period in which the performance and/or service conditions are fulfilled, ending on the date on which the relevant employees become fully entitled to the award (the “vesting date”). The cumulative expense recognized for equity-settled transactions at each reporting date up to the vesting date reflects the Company’s best estimate of the number of equity instruments that will ultimately vest. The charge or credit for a period represents the movement in cumulative expense recognized as at the beginning and end of that period and the corresponding amount is represented in equity reserve. No expense is recognized for awards that do not ultimately vest. Where the terms of an equity-settled award are modified, the minimum expense recognized is the expense as if the terms had not been modified. An additional expense is recognized for any modification which increases the total fair value of the share-based payment arrangement, or is otherwise beneficial to the employee as measured at the date of modification.
Income taxes	h. Income taxes Income tax comprises of current and deferred tax. Income tax is recognized in the consolidated statement of loss and comprehensive loss except to the extent that it relates to items recognized directly in other comprehensive income (loss) or directly in equity, in which case the income tax is also recognized directly in other comprehensive income (loss) or equity, respectively. The current income tax charge is calculated on the basis of the tax laws enacted or substantively enacted at the end of the reporting period in the countries where the Company’s subsidiaries operate and generate taxable profit. Management periodically evaluates positions taken in tax returns with respect to situations in which applicable tax regulation is subject to interpretation. It establishes provisions where appropriate on the basis of amounts expected to be paid to the tax authorities. Deferred income tax is recognized in respect of temporary differences between the carrying amount of assets and liabilities in the consolidated statement of financial position and the corresponding tax bases used in the computation of taxable profit. Deferred income tax is determined using tax rates (and laws) that have been enacted or substantively enacted at the consolidated statement of financial position date and are expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled. Deferred income tax assets are recognized for all deductible temporary differences, carry-forward of unused tax credits and unused tax losses to the extent it is probable future taxable profits will be available against which they can be utilized. The Company did not recognize any deferred income taxes relating to its investments in subsidiaries. Page | 11 Deferred tax assets and liabilities are offset where they relate to income taxes levied by the same taxation authority and the Company has the legal right and intent to offset.
Earnings/loss per share	i. Earnings/loss per share Basic earnings/loss per share is calculated by dividing the net earnings/loss for the period attributable to equity owners of the Company by the weighted average number of common shares outstanding during the period. Diluted earnings/loss per share is calculated by adjusting the weighted average number of common shares outstanding for dilutive instruments. The number of shares included with respect to options, warrants and similar instruments is computed using the treasury stock method. The treasury stock method, which assumes that outstanding stock options and warrants with an average exercise price below the market price of the underlying shares, are exercised and the assumed proceeds are used to repurchase common shares of the Company at the average market price of the common shares for the period. The Company’s potentially dilutive common shares comprise stock options granted to employees, and warrants.
Comprehensive income (loss)	j. Comprehensive income (loss) Comprehensive income (loss) is the change in the Company’s net assets that results from transactions, events and circumstances from sources other than the Company’s shareholders and includes items that would not normally be included in net earnings such as foreign currency gains or losses related to the Company’s net investment in foreign operations and unrealized gains or losses on available-for-sale securities net of tax. The Company’s comprehensive income (loss), components of other comprehensive income (loss) and cumulative translation adjustments are presented in the consolidated statements of comprehensive income (loss) and the consolidated statements of changes in equity.
Inventories	k. Inventories Concentrates, ore stockpile, and spare parts and supplies are valued at the lower of cost and estimated net realizable value. Cost for concentrates and ore stockpile includes all direct costs incurred in production including direct labour and materials, freight, depreciation and amortization and directly attributable overhead costs determined on a weighted average basis for the Mexican operations and first in, first out method for the U.S. operations. Cost for spare parts and supplies are determined using the first in, first out method. Net realizable value is calculated as the estimated price at the time of sale based on prevailing and future metal prices less estimated future production costs to convert inventories into saleable form. Any write-downs of inventory to net realizable value are recorded as cost of sales. If there is a subsequent increase in the value of inventories, the previous write-downs to net realizable value are reversed to the extent that the related inventory has not been sold. Ore stockpile represents ore that has been extracted from the mine and is available for further processing. Costs added to ore stockpile are valued based on current mining cost per tonne incurred up to the point of stockpiling the ore and are removed at the average cost per tonne. Ore stockpile is verified by periodic surveys. Materials and supplies inventory are valued at the lower of cost and net realizable value, where cost is determined using the first-in-first-out method. Any provision for obsolescence is determined by reference to specific items of stock. A regular review is undertaken to determine the extent of any provision for obsolescence by comparing those items to their net realizable value. If carrying value exceeds net realizable value, a write-down is recognized. Finished goods, in-circuit work in progress, and ore on leach pads are valued at the lower of cost and estimated net realizable value. Cost for in-circuit work in progress and ore on leach pads includes all direct costs incurred in production including direct labour and materials, freight, depreciation and amortization and directly attributable overhead costs determined on a first in, first out method. Net realizable value is calculated as the estimated price at the time of sale based on prevailing and future metal prices less estimated future production costs to convert inventories into saleable form.
Investments	l. Investments An associate is an entity over which the Company has significant influence and that is neither a subsidiary nor an interest in a joint arrangement. Significant influence is the power to participate in the financial and operating policy decisions of the investee but is not control or joint control over those policies. Investments in companies over which the Company exercises neither control nor significant influence and are designated as financial assets at fair value through other comprehensive income. Related unrealized gains (losses) are recognized in other comprehensive income (loss) and are never reclassified to profit or loss.
Property, plant and equipment	m. Property, plant and equipment (i) Producing mining interests Producing mining interests are carried at cost less accumulated depletion and amortization and accumulated impairment losses. Following the completion of commissioning, the costs related to the mining interests are depleted and charged to operations on the unit of production method as a proportion of estimated recoverable mineral reserves. Completion of the commissioning is deemed to have occurred when major mine and processing plant components are completed, operating results are being achieved consistently for a period of time and that there are indicators that these operational results, including mill capacity and recovery, will be sustainable in the future. Construction in progress is not depreciated until the assets are ready for their intended use. (ii) Non-producing mining interests The Company follows the method of accounting for its non-producing mining interests whereby all costs, net of incidental revenues, relating to the acquisition and development are deferred and capitalized by property until the property to which they directly relate is placed into production, sold, discontinued or subject to a condition of impairment. Exploration expenses not related to placing the property into production are expensed as incurred. In the event that a mining interest is placed into production, capitalization of costs ceases, the costs are transferred to producing mining interests and the mining interest is depleted on a unit of production basis. The recoverability of amounts is dependent upon the discovery of economically recoverable mineral reserves, the ability of the Company to finance the development of the properties, and on the future profitable production or proceeds from the disposition thereof. (iii) Plant and equipment Property, plant and equipment are carried at cost less accumulated depreciation and accumulated impairment losses. When parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate assets (major components) of property, plant and equipment. The cost of replacing a part of an item of property, plant and equipment is recognized in the carrying amount of the item if it is probable that the future economic benefits embodied within that part will flow to the Company, and its cost can be measured reliably. The carrying amount of the replaced part is derecognized. Repairs and maintenance are charged to the consolidated statement of loss and comprehensive loss during the period in which they are incurred. Depreciation is recorded over the estimated useful life of the asset as follows: • Mining interests – unit of production based upon estimated proven and probable reserves • Plant and equipment – 3-30 years over straight line basis • Corporate office equipment – 3-10 years over straight line basis Residual values, method of amortization and useful lives of the assets are reviewed annually and adjusted if appropriate. Page | 13 (iv) Impairment and reversal of impairment The Company reviews and evaluates the carrying values of its property, plant and equipment to determine whether there is an indication of impairment or reversal of impairment. For exploration and evaluation assets, indication includes but is not limited to expiration of the right to explore, substantive expenditure in the specific area is neither budgeted nor planned, and if the entity has decided to discontinue exploration activity in the specific area. When the carrying value of assets exceeds the recoverable amount, the carrying value of the assets is reduced to the recoverable amount. The recoverable amount takes into account a market participant’s ability to generate economic benefits by using the asset in its highest and best use of the asset. To achieve this, the recoverable amount is the higher of value in use (being the net present value of expected pre-tax future cash flows of the relevant asset) and fair value less costs to dispose the asset. If, after the Company has previously recognized an impairment loss, circumstances indicate that the recoverable amount of the impaired assets is greater than the carrying amount, the Company reverses the impairment loss by the amount the revised fair value exceeds its carrying amount, to a maximum of the previous impairment loss. In no case shall the revised carrying amount exceed the original carrying amount, after depreciation or amortization, that would have been determined if no impairment loss had been recognized. (v) Care and maintenance The Company may elect to place its mining operations in care and maintenance if continued operation is no longer economically feasible due to change in circumstances. During care and maintenance, depreciable property, plant and equipment continue to be depreciated over their useful lives.
Decommissioning provision	n. Decommissioning provision The Company recognizes contractual, statutory and legal obligations associated with retirement of mining properties when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, the decommissioning provision is recognized at its fair value in the period in which it is incurred. Upon initial recognition of the liability, the corresponding decommissioning provision is added to the carrying amount of that asset and the cost is amortized as an expense over the economic life of the related asset. Following the initial recognition of the decommissioning provision, the periodic unwinding of the discount is recognized in the consolidated statement of loss and comprehensive loss and adjusted for changes to the amount or timing of the underlying cash flows to settle the obligation.
Financial instruments	o. Financial instruments The Company classifies and measures its financial instruments at fair value, with changes in fair value recognized in profit or loss as they arise. Unless restrictive criteria regarding the objective and contractual cash flows of the instrument are met then classification and measurement are at either amortized cost or fair value through other comprehensive income. Cash and cash equivalents and trade and other receivables are classified and measured as financial assets at amortized cost. Embedded derivatives arising from subsequent adjustments in provisional sales revenue are classified and measured as financial instruments at fair value through profit or loss. Trade and other payables are classified and measured as financial liabilities at amortized cost. Loans receivable are classified and measured as financial assets at fair value through profit or loss and loans payable are classified as financial liabilities initially at fair value through profit or loss and subsequently carried at amortized cost. Investment in equity instruments are classified and measured as financial assets at fair value through other comprehensive income. Loans from the government are accounted for as a loan payable until forgiveness is reasonably assured and the loan is derecognized through the consolidated statement of loss and comprehensive loss.
Borrowing costs	p. Borrowing costs Borrowing costs directly attributable to the acquisition, construction or production of a qualifying asset are capitalized as part of the cost of that asset and amortized over the expected useful life of that asset. Other borrowing costs not directly attributable to a qualifying asset are expensed in the period incurred.
Provisions	q. Provisions Provisions are recognized when the Company has a present obligation (legal or constructive) that has arisen as a result of a past event and it is probable that a future outflow of resources will be required to settle the obligation, provided that a reliable estimate can be made of the amount of the obligation. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the time value of money and the risk specific to the obligation. The increase in the provision due to passage of time is recognized as interest expense.
Related party transactions	r. Related party transactions Parties are considered to be related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control or common significant influence, and related parties may be individuals or corporate entities. A transaction is considered to be a related party transaction when there is a transfer of resources or obligations between related parties. Related party transactions that are in the normal course of business and have commercial substance are measured at the exchange amount.
Restricted cash	s. Restricted cash Restricted cash includes cash that has been pledged for reclamation and closure activities which are not available for immediate disbursement.

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Trade and other receivables [abstract]
Schedule of Trade and Other Receivables	December 31, December 31, 2021 2020 Trade receivables $ 4,740 $ 2,761 Value added taxes receivable 3,219 1,916 Other receivables 249 425 $ 8,208 $ 5,102

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Classes of current inventories [abstract]
Schedule of Inventories	December 31, December 31, 2021 2020 Concentrates $ 1,929 $ 2,327 In-circuit work in progress 886 - Ore on leach pads 1,515 - Ore stockpiles 526 607 Spare parts and supplies 5,153 5,135 10,009 8,069 Long-term ore on leach pads 6,505 - Long-term ore stockpiles 1,395 1,339 7,900 1,339 $ 17,909 $ 9,408

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Schedule of Property, Plant and Equipment	Mining Non-producing Plant and Right-of-use Corporate office interests properties equipment lease assets equipment Total Cost Balance at January 1, 2020 $ 121,121 $ 57,344 $ 89,062 $ 7,701 $ 122 $ 275,350 Asset additions 7,238 51,007 15,969 2,211 118 76,543 Change in decommissioning provision 370 (10 ) - - - 360 Balance at December 31, 2020 128,729 108,341 105,031 9,912 240 352,253 Asset additions 7,017 952 5,242 1,461 - 14,672 Change in decommissioning provision 4,962 - - - - 4,962 Reclassification 67,558 (96,824 ) - - - (29,266 ) Balance at December 31, 2021 $ 208,266 $ 12,469 $ 110,273 $ 11,373 $ 240 $ 342,621 Accumulated depreciation and depletion Balance at January 1, 2020 $ (50,215 ) $ - $ (34,379 ) $ (305 ) $ (62 ) $ (84,961 ) Depreciation/depletion for the year (4,145 ) - (3,510 ) (291 ) (27 ) (7,973 ) Balance at December 31, 2020 (54,360 ) - (37,889 ) (596 ) (89 ) (92,934 ) Depreciation/depletion for the year (5,486 ) - (8,845 ) (1,423 ) (41 ) (15,795 ) Impairment for the year (41,245 ) - (11,021 ) (3,713 ) - (55,979 ) Balance at December 31, 2021 $ (101,091 ) $ - $ (57,755 ) $ (5,732 ) $ (130 ) $ (164,708 ) Carrying value at December 31, 2020 $ 74,369 $ 108,341 $ 67,142 $ 9,316 $ 151 $ 259,319 at December 31, 2021 $ 107,175 $ 12,469 $ 52,518 $ 5,641 $ 110 $ 177,913

Precious metals delivery and _2

Precious metals delivery and purchase agreement (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of commitments [Abstract]
Schedule of Deferred Revenue and Metals Contract Liability	The following are components of deferred revenue and metals contract liability: December 31, December 31, 2021 2020 Advances received $ 25,000 $ 25,000 Recognition of revenue (6,777 ) (2,750 ) Deferred revenue 18,223 22,250 Deferred transaction costs (332 ) (409 ) Accretion on significant financing component 1,902 1,481 Net deferred revenue 19,793 $ 23,322 Interest and financing expense 332 Loss on metals contract liability 20,780 Net metals contract liability $ 40,905 Current portion $ 11,971 $ 3,972 Non-current portion 28,934 19,350 $ 40,905 $ 23,322

Post-employment benefit oblig_2

Post-employment benefit obligations (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of defined benefit plans [abstract]
Schedule of Amounts Recognized in Consolidated Statements of Financial Position	The amounts recognized in the consolidated statements financial position are as follows: December 31, December 31, 2021 2020 Present value of funded obligations 33,646 34,024 Fair value of plan assets 22,780 20,626 Deficit of funded plans $ 10,866 $ 13,398
Schedule of Movements in Defined Benefit Obligations	The movements in the defined benefit obligations are as follows: December 31, December 31, 2021 2020 Obligations, beginning of year $ 34,024 $ 29,519 Current service costs 929 753 Interest costs 845 949 Benefits paid (1,169 ) (1,111 ) Actuarial loss (gain) (983 ) 3,914 Obligations, end of year $ 33,646 $ 34,024
Schedule of Fair Value of Plan Assets	The movements in the fair value of plan assets are as follows: December 31, December 31, 2021 2020 Assets, beginning of year $ 20,626 $ 19,382 Return on assets 534 625 Actuarial gain 1,482 1,385 Employer contributions 1,307 345 Benefits paid (1,169 ) (1,111 ) Assets, end of year $ 22,780 $ 20,626
Schedule of Amounts Recognized in Consolidated Statements of Loss and Comprehensive Loss	The amounts recognized in the consolidated statements of loss and comprehensive loss are as follows: December 31, December 31, 2021 2020 Current service costs, interest costs, and return on assets included in cost of sales $ 1,240 $ 1,077
Schedule of Principal Actuarial Assumptions	The principal actuarial assumptions are as follows: December 31, December 31, 2021 2020 Discount rate (expense) 2.50% 3.25% Discount rate (year end disclosures) 2.75% 2.50% Future salary increases (salaried plan only) 5.00% 5.00%

Decommissioning provision (Tabl

Decommissioning provision (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of other provisions [abstract]
Schedule of Changes in Decommissioning Provision	December 31, December 31, 2021 2020 Provisions, beginning of year $ 8,279 $ 7,765 Decommissioning costs and change in estimates 4,962 348 Accretion on decommissioning provision 203 166 Provisions, end of year $ 13,444 $ 8,279

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Schedule of Share Capital	December 31, December 31, 2021 2020 Issued 165,145,187 (2020: 117,975,579) common shares $ 423,098 $ 350,707 Nil (2020: Nil) preferred shares - - $ 423,098 $ 350,707
Schedule of Changes in Company's Outstanding Stock Options	A summary of changes in the Company’s outstanding stock options is presented below: December 31, December 31, 2021 2020 Weighted Weighted average average exercise exercise Number price Number price (thousands) CAD (thousands) CAD Balance, beginning of year 10,659 $ 3.45 8,021 $ 3.29 Granted 3,700 1.70 3,710 3.85 Exercised (90 ) 2.39 (73 ) 2.60 Expired (1,690 ) 4.43 (999 ) 3.75 Balance, end of year 12,579 $ 2.81 10,659 $ 3.45
Schedule of Stock Options Outstanding and Exercisable	The following table summarizes information on stock options outstanding and exercisable as at December 31, 2021: Weighted average Weighted Weighted remaining average average Exercise contractual exercise exercise price life Outstanding price Exercisable price CAD (years) (thousands) CAD (thousands) CAD $1.00 to $2.00 2.56 3,700 $ 1.70 1,233 $ 1.70 $2.01 to $3.00 0.27 3,042 2.39 3,042 2.39 $3.01 to $4.00 2.33 5,837 3.73 4,655 3.70 12,579 $ 2.81 8,930 $ 2.98
Fair Value Weighted Average Assumptions	The Company used the Black-Scholes Option Pricing Model to estimate fair value using the following weighted-average assumptions: Year ended Year ended December 31, December 31, 2021 2020 Expected stock price volatility (1) 68 % 63 % Risk free interest rate 0.56 % 0.29 % Expected life 3 years 3 years Expected forfeiture rate 2.66 % 2.34 % Expected dividend yield 0 % 0 % Share-based payments included in cost of sales $ - $ - Share-based payments included in general and administrative expenses 4,030 3,799 Total share-based payments $ 4,030 $ 3,799 (1) Expected volatility has been based on historical volatility of the Company’s publicly traded shares.
Warrants Issued and Outstanding	The warrants that are issued and outstanding as at December 31, 2021 are as follows: Number of Exercise Issuance Expiry warrants price (CAD) date date 1,074,999 3.12 Oct 2018 Oct 1, 2023 15,889 11.32 Apr 2019 May 6, 2022 389,771 2.40 May 2019 May 13, 2022 1,241,200 2.40 May 2019 May 29, 2022 118,664 3.37 Jul 2019 Jul 25, 2022 177,506 4.45 Oct 2019 Oct 30, 2022 1,000,000 3.50 Jul 2020 Jul 9, 2022 200,793 0.94 Nov 2021 Nov 22, 2023 4,218,822

Weighted average basic and di_2

Weighted average basic and diluted number of common shares outstanding (Tables)	12 Months Ended
	Dec. 31, 2021
Weighted average basic and diluted number of common shares outstanding [abstract]
Schedule of Weighted Average Basic and Diluted Number of Common Shares Outstanding	Year ended Year ended December 31, December 31, 2021 2020 Basic weighted average number of shares 141,887,984 103,941,184 Effect of dilutive stock options and warrants - - Diluted weighted average number of shares 141,887,984 103,941,184

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of disaggregation of revenue from contracts with customers [abstract]
Schedule of Disaggregation of Revenue	The following is a disaggregation of revenue categorized by commodities sold: Year ended Year ended December 31, December 31, 2021 2020 Gold Sales revenue $ 4,027 $ - Derivative pricing adjustments - - 4,027 - Silver Sales revenue $ 27,438 $ 19,212 Derivative pricing adjustments (267 ) 370 27,171 19,582 Zinc Sales revenue $ 5,973 $ 3,078 Derivative pricing adjustments 96 (1,094 ) 6,069 1,984 Lead Sales revenue $ 20,617 $ 16,142 Derivative pricing adjustments 169 (400 ) 20,786 15,742 Other by-products Sales revenue $ 190 $ 15 Derivative pricing adjustments (46 ) 71 144 86 Total sales revenue $ 58,245 $ 38,447 Total derivative pricing adjustments (48 ) (1,053 ) Gross revenue $ 58,197 $ 37,394 Treatment and selling costs (13,393 ) (9,511 ) $ 44,804 $ 27,883

Cost of sales (Tables)

Cost of sales (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of cost of sales [abstract]
Schedule of Cost of Sales	Cost of sales is costs that directly relate to production at the mine operating segments and excludes depletion and amortization. The following are components of cost of sales: Year ended Year ended December 31, December 31, 2021 2020 Salaries and employee benefits $ 23,913 $ 19,941 Contract services on site 17,138 - Raw materials and consumables 11,652 6,953 Utilities 3,350 3,109 Other costs 7,729 2,146 Changes in inventories (19,946 ) (910 ) Inventory write-downs 40,711 - $ 84,547 $ 31,239

Corporate general and adminis_2

Corporate general and administrative expenses (Tables)	12 Months Ended
	Dec. 31, 2021
Corporate general and administrative expenses [abstract]
Schedule of Corporate General and Administrative Expenses	Corporate general and administrative expenses are costs incurred at corporate and other segments that do not directly relate to production. The following are components of corporate general and administrative expenses for the year ended December 31, 2021 and 2020: Year ended Year ended December 31, December 31, 2021 2020 Salaries and employee benefits $ 2,428 $ 2,456 Directors’ fees 383 366 Share-based payments 3,745 4,028 Professional fees 2,075 788 Office and general 1,636 1,496 $ 10,267 $ 9,134

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Taxes [abstract]
Schedule of Components of Income Tax Expense	The components of income tax expense are as follows: Year ended Year ended December 31, December 31, 2021 2020 Current income tax expense $ 69 $ 30 Deferred income tax recovery (1,679 ) (1,032 ) Income tax recovery $ (1,610 ) $ (1,002 )
Schedule of Reconciliation of Effective Tax Rate	The Company’s effective rate of income tax differs from the statutory rate of 26.5% as follows: Year ended Year ended December 31, December 31, 2021 2020 Loss before income taxes $ (162,186 ) $ (31,068 ) Statutory rate 26.5 % 26.5 % Tax recovery at statutory rate (42,979 ) (8,233 ) Mexican mining royalty 29 (587 ) Impact of foreign tax rates 1,415 (230 ) Non-deductible expenses 4,329 2,610 Losses not recognized 35,596 5,438 Income tax recovery $ (1,610 ) $ (1,002 )
Schedule of Components of Deferred Tax Assets and Liabilities	The Company’s net deferred tax asset relates to the U.S. alternative minimum tax credits available: December 31, December 31, 2021 2020 Alternative minimum tax credits $ - $ - Provisions and reserves - - Net operating losses - 6,792 Total deferred tax assets - 6,792 Property, plant and equipment - (6,792 ) Net deferred tax assets $ - $ - The Company’s net deferred tax liability relates to the Mexican mining royalty and arises principally from the following: December 31, December 31, 2021 2020 Property, plant and equipment $ 1,321 $ 850 Other - - Total deferred tax liabilities 1,321 850 Provisions and reserves (833 ) (391 ) Net deferred tax liabilities $ 488 $ 459
Schedule of Components of Deferred Income Taxes not Recognized in Repect to Deductible Temporary Differences	Deferred income taxes have not been recognized in respect of the following deductible temporary differences, as management does not consider their utilization to be probable for the foreseeable future: December 31, December 31, 2021 2020 Property, plant and equipment $ 19,776 $ 18,360 Mexican tax losses (expiring in 2023 - 2031) 36,349 37,897 Canadian tax losses (expiring in 2034 - 2041) 29,183 23,999 U.S. tax losses (expiring in 2025 - 2037) 31,957 31,956 U.S. tax losses (no expiry) 158,942 21,953 Provisions and other 78,254 49,959 Deferred Mexican mining royalty 488 459 $ 354,949 $ 184,583

Key management transactions (Ta

Key management transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Schedule of Transactions with Key management	Remuneration to directors and key management who have the authority and responsibility for planning, directing and continuing the activities of the Company: Year ended Year ended December 31, December 31, 2021 2020 Salaries and benefits $ 1,371 $ 1,269 Directors’ fees 383 366 Share-based payments 2,950 3,132

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
	Dec. 31, 2021
Financial risk management [abstract]
Schedule of Contractual Maturities of Financial Liabilities	The following table presents the contractual maturities of the Company’s financial liabilities and provisions on an undiscounted basis: December 31, 2021 Less than Over 5 Total 1 year 2-3 years 4-5 years years Trade and other payables $ 20,576 $ 20,576 $ - $ - $ - Glencore pre-payment facility 1,451 1,451 - - - Promissory note 5,000 5,000 - - - Interest on promissory note 159 159 - - - RoyCap convertible debenture 14,080 - 14,080 - - Interest on RoyCap convertible debenture 2,620 1,126 1,494 - - Government loan 4,499 4,499 - - - Metals contract liability 41,319 11,971 21,884 7,464 - Projected pension contributions 3,506 612 1,065 1,185 644 Decommissioning provision 17,396 - - - 17,396 Other long-term liabilities 1,543 - 536 471 536 $ 112,149 $ 45,394 $ 39,059 $ 9,120 $ 18,576
Schedule of Lease liabilities	Minimum lease payments in respect to lease liabilities are included in trade and other payables and other long-term liabilities as follows: December 31, 2021 Less than Over 5 Total 1 year 2-3 years 4-5 years years Trade and other payables $ 3,767 $ 3,767 $ - $ - $ - Other long-term liabilities 1,007 - 536 471 - $ 4,774 $ 3,767 $ 536 $ 471 $ -
Schedule of Summarizes Continuity of the Company's Total Lease Liabilities	The following table summarizes the continuity of the Company’s total lease liabilities discounted using an incremental borrowing rate ranging from 5% to 11% applied during the year: December 31, December 31, 2021 2020 Lease liabilities, beginning of year $ 6,377 $ 7,025 Additions 1,123 1,962 Lease principal payments (2,720 ) (2,594 ) Lease interest payments (507 ) (759 ) Accretion on lease liabilities 501 743 Lease liabilities, end of year $ 4,774 $ 6,377
Schedule of Market Risks	Financial instruments that may impact the Company’s net loss or other comprehensive loss due to currency fluctuations include CAD and MXN denominated assets and liabilities which are included in the following table: As at December 31, 2021 CAD MXN Cash and cash equivalents $ 88 $ 502 Trade and other receivables 30 3,425 Trade and other payables 2,175 5,150
Schedule of Sensitivity Analysis for Market Risks	As at December 31, 2021, the CAD/USD and MXN/USD exchange rates were 1.27 and 20.58, respectively. The sensitivity of the Company’s net loss and comprehensive loss due to changes in the exchange rates for the year ended December 31, 2021 is included in the following table: CAD/USD MXN/USD Exchange rate Exchange rate +/- 10 % +/- 10 % Approximate impact on: Net loss $ 1,277 $ 1,095 Other comprehensive loss (122 ) 4
Schedule of Fair Value Measurements	December 31, December 31, 2021 2020 Level 1 Cash and cash equivalents $ 2,900 $ 4,705 Restricted cash 4,078 4,082 Level 2 Trade and other receivables 8,208 5,102 Derivative instruments 2,162 4,568 Metals contract liability 40,905 - Amortized cost Loan payable - 5,564 Glencore pre-payment facility 1,451 2,862 Promissory note 5,000 5,000 Government loan 4,499 4,499 Sandstorm convertible debenture - 9,953 RoyCap convertible debenture 8,665 -

Segmented and geographic info_2

Segmented and geographic information, and major customers (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of operating segments [abstract]
Schedule of Operating Segments	All revenues from sales of concentrates for the years ended December 31, 2021 and 2020 were earned in Mexico and the United States. The following segmented information is presented as at and during the years ended December 31, 2021 and 2020. The Cosalá Operations segment operates in Mexico while the Galena Complex and Relief Canyon segments operate in the United States. Page | 36 As at December 31, 2021 As at December 31, 2020 Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Cash and cash equivalents $ 531 $ 569 $ 1,472 $ 328 $ 2,900 $ 133 $ 1,257 $ 52 $ 3,263 $ 4,705 Trade and other receivables 6,852 1,326 - 30 8,208 2,297 2,769 - 36 5,102 Inventories 6,113 2,724 9,072 - 17,909 6,346 3,062 - - 9,408 Prepaid expenses 423 1,072 584 347 2,426 428 832 650 290 2,200 Restricted cash 133 53 3,892 - 4,078 137 53 3,892 - 4,082 Property, plant and equipment 55,950 63,423 58,292 248 177,913 58,029 53,701 147,183 406 259,319 Total assets $ 70,002 $ 69,167 $ 73,312 $ 953 $ 213,434 $ 67,370 $ 61,674 $ 151,777 $ 3,995 $ 284,816 Trade and other payables $ 5,802 $ 5,755 $ 6,270 $ 2,749 $ 20,576 $ 6,627 $ 5,096 $ 6,152 $ 3,256 $ 21,131 Derivative instruments - - - 2,162 2,162 - - - 4,568 4,568 Loan payable - - - - - - - - 5,564 5,564 Glencore pre-payment facility 1,451 - - - 1,451 2,862 - - - 2,862 Other long-term liabilities - 1,361 159 23 1,543 - 529 3,557 533 4,619 Deferred revenue - - - - - - - - 23,322 23,322 Metals contract liability - - - 40,905 40,905 - - - - - Sandstorm convertible debenture - - - - - - - - 9,953 9,953 RoyCap convertible debenture - - - 8,665 8,665 - - - - - Promissory note - - - 5,000 5,000 - - - 5,000 5,000 Government loan - 4,499 - - 4,499 - 4,499 - - 4,499 Post-employment benefit obligations - 10,866 - - 10,866 - 13,398 - - 13,398 Decommissioning provision 2,008 6,929 4,507 - 13,444 2,130 2,365 3,784 - 8,279 Deferred tax liabilities 488 - - - 488 459 - - - 459 Total liabilities $ 9,749 $ 29,410 $ 10,936 $ 59,504 $ 109,599 $ 12,078 $ 25,887 $ 13,493 $ 52,196 $ 103,654 Year ended December 31, 2021 Year ended December 31, 2020 Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Cosalá Operations Galena Complex Relief Canyon Corporate and Other Total Revenue $ 5,491 $ 34,915 $ 4,398 $ - $ 44,804 $ 1,424 $ 26,459 $ - $ - $ 27,883 Cost of sales (3,605 ) (31,367 ) (49,575 ) - (84,547 ) (1,816 ) (29,423 ) - - (31,239 ) Depletion and amortization (1,657 ) (6,623 ) (7,355 ) (160 ) (15,795 ) (2,224 ) (5,415 ) (194 ) (140 ) (7,973 ) Care and maintenance costs (7,309 ) (997 ) (4,427 ) - (12,733 ) (5,501 ) (446 ) - - (5,947 ) Corporate general and administrative - - - (10,267 ) (10,267 ) - - - (9,134 ) (9,134 ) Transaction costs - - - - - - - - (23 ) (23 ) Exploration costs (58 ) (3,181 ) (636 ) - (3,875 ) (379 ) (3,697 ) (563 ) - (4,639 ) Accretion on decommissioning provision (125 ) (28 ) (50 ) - (203 ) (106 ) (21 ) (39 ) - (166 ) Interest and financing income (expense) (186 ) - (1,766 ) (2,918 ) (4,870 ) (243 ) - 84 (94 ) (253 ) Foreign exchange gain 184 - - 207 391 189 - - 357 546 Gain on disposal of assets - - - - - - 37 - - 37 Impairment to property, plant and equipment (356 ) - (55,623 ) - (55,979 ) - - - - - Loss on metals contract liability - - - (20,780 ) (20,780 ) - - - - - Other gain (loss) on derivatives - - - 1,668 1,668 - - - (160 ) (160 ) Loss before income taxes (7,621 ) (7,281 ) (115,034 ) (32,250 ) (162,186 ) (8,656 ) (12,506 ) (712 ) (9,194 ) (31,068 ) Income tax recovery (expense) (98 ) 518 - 1,190 1,610 470 741 - (209 ) 1,002 Net loss for the year $ (7,719 ) $ (6,763 ) $ (115,034 ) $ (31,060 ) $ (160,576 ) $ (8,186 ) $ (11,765 ) $ (712 ) $ (9,403 ) $ (30,066 )

Capital management (Tables)

Capital management (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of objectives, policies and processes for managing capital [abstract]
Schedule of Capital Structure	The following summarizes the Company’s capital structure: December 31, December 31, 2021 2020 Equity attributable to shareholders of the Company $ 93,070 $ 169,674

Basis of presentation and goi_2

Basis of presentation and going concern (Narrative) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	May 31, 2021
Statement Line Items [Line Items]
Working capital deficit	$ 22.1
Cash and cash equivalents	2.9
Net loss	160.6
Inventory write-downs	40.7
Impairment to property, plant, and equipment	56
Convertible debentures amount	$ 18.8
Top of range [member]
Statement Line Items [Line Items]
Gross proceeds amount		50

Summary of significant accoun_3

Summary of significant accounting policies (Property, plant and equipment) (Details)	12 Months Ended
	Dec. 31, 2021
Mining interests [member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful live of plant and equipment	unit of production based upon estimated proven and probable reserves
Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful live of plant and equipment	3-30 years over straight line basis
Corporate Office equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful live of plant and equipment	3-10 years over straight line basis

Significant accounting judgme_2

Significant accounting judgments and estimates (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Operating cash flows	$ (50,945)	$ (18,921)
Relief Canyon [Member]
Statement Line Items [Line Items]
Operating cash flows	$ 603

Trade and other receivables (De

Trade and other receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Trade and other receivables [abstract]
Trade receivables	$ 4,740	$ 2,761
Value added taxes receivable	3,219	1,916
Other receivables	249	425
Trade and other receivables	$ 8,208	$ 5,102

Inventories (Narrative) (Detail

Inventories (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jan. 11, 2021
Statement Line Items [Line Items]
Inventories recognized as an expense	$ 84,500	$ 31,200
Inventory write-downs	40,711
Transfer amount of non-producing properties			$ 293
Reversals of write-downs	151
Revenue from sale of gold	248
Concentrate [Member]
Statement Line Items [Line Items]
Inventory write-downs	40,600	300
Spare Parts and Supplies [Member]
Statement Line Items [Line Items]
Inventory write-downs	$ 100	$ 200

Inventories (Schedule of Invent

Inventories (Schedule of Inventories) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Classes of current inventories [abstract]
Concentrates	$ 1,929	$ 2,327
In-circuit work in progress	886
Ore on leach pads	1,515
Ore stockpiles	526	607
Spare parts and supplies	5,153	5,135
Inventories	10,009	8,069
Long-term ore on leach pads	6,505
Long-term ore stockpiles	1,395	1,339
Long-term ore	7,900	1,339
Gross inventories	$ 17,909	$ 9,408

Property, plant and equipment_2

Property, plant and equipment (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2018	Mar. 02, 2017
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss	$ 556
Sensitivity impact estimate under fair value model	An increase and decrease in discount rate of 1% would impact the recoverable amount by estimates of approximately $2.3 million decrease and $2.4 million increase, respectively, an increase and decrease in gold recovery rate of 1% would impact the recoverable amount by estimates of approximately $4.7 million increase and $4.7 million decrease, respectively, and an increase and decrease in long-term gold price of $100 per ounce would impact the recoverable amount by estimates of approximately $16.6 million increase and $17.3 million decrease, respectively.
Borrowing costs capitalized as property, plant and equipment	$ 100	$ 4,200
Impairment of property, plant and equipment	55,979
Property plant and equipment	177,913	259,319
Hochschild [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Final option payment	$ 7,500
San Felipe property located in Sonora, Mexico [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Percentage of acquisition				100.00%
Hochschild [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			$ 3,700
Assets held for sale			10,600
Fair value of assets			$ 6,900
Weighted average cost of capital, measurement input [member] | Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate increase assumption	6.00%
Weighted average cost of capital, measurement input [member] | Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Discount rate increase assumption	8.00%
Net asset value [member] | Discounted cash flow [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net assets determined after-tax discounted cash flows increase	$ 662
Gold [member]
Disclosure of detailed information about property, plant and equipment [line items]
Net assets determined after-tax discounted cash flows increase	1,860
Net assets determined after-tax discounted cash flows decrease	$ 1,608
Mine [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property useful life	5 years
Relief Canyon Mine [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss	$ 1,218
Mining interests [member]
Disclosure of detailed information about property, plant and equipment [line items]
Operating target capacity percentage	60.00%
Transfer from non-producing properties	$ 676
Impairment loss	412
Inventories [member]
Disclosure of detailed information about property, plant and equipment [line items]
Transfer from non-producing properties	293
Plant and Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss	107
Property plant and equipment	274
Right-of-Use Lease Assets [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment loss	37
Right-of-use assets	41
Mineral Interests [member]
Disclosure of detailed information about property, plant and equipment [line items]
Mineral interests	268
Damaged Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment	4
Property purchase option [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property plant and equipment		$ 9,300
San Felipe property [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment	$ 125

Property, plant and equipment_3

Property, plant and equipment (Schedule of Property, Plant and Equipment) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Balance	$ 259,319
Balance	177,913	$ 259,319
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	352,253	275,350
Asset additions	14,672	76,543
Change in decommissioning provision	4,962	360
Reclassification	(29,266)
Balance	342,621	352,253
Cost [Member] | Mining interests [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	128,729	121,121
Asset additions	7,017	7,238
Change in decommissioning provision	4,962	370
Reclassification	67,558
Balance	208,266	128,729
Cost [Member] | Non-producing properties [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	108,341	57,344
Asset additions	952	51,007
Change in decommissioning provision		(10)
Reclassification	(96,824)
Balance	12,469	108,341
Cost [Member] | Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	105,031	89,062
Asset additions	5,242	15,969
Change in decommissioning provision
Reclassification
Balance	110,273	105,031
Cost [Member] | Right-of-use lease assets [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	9,912	7,701
Asset additions	1,461	2,211
Change in decommissioning provision
Reclassification
Balance	11,373	9,912
Cost [Member] | Corporate Office equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	240	122
Asset additions		118
Change in decommissioning provision
Reclassification
Balance	240	240
Accumulated depreciation and depletion [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	(92,934)	(84,961)
Depreciation/depletion for the year	(15,795)	(7,973)
Impairment for the year	(55,979)
Balance	(164,708)	(92,934)
Accumulated depreciation and depletion [Member] | Mining interests [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	(54,360)	(50,215)
Depreciation/depletion for the year	(5,486)	(4,145)
Impairment for the year	(41,245)
Balance	(101,091)	(54,360)
Accumulated depreciation and depletion [Member] | Non-producing properties [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance
Depreciation/depletion for the year
Impairment for the year
Balance
Accumulated depreciation and depletion [Member] | Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	(37,889)	(34,379)
Depreciation/depletion for the year	(8,845)	(3,510)
Impairment for the year	(11,021)
Balance	(57,755)	(37,889)
Accumulated depreciation and depletion [Member] | Right-of-use lease assets [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	(596)	(305)
Depreciation/depletion for the year	(1,423)	(291)
Impairment for the year	(3,713)
Balance	(5,732)	(596)
Accumulated depreciation and depletion [Member] | Corporate Office equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	(89)	(62)
Depreciation/depletion for the year	(41)	(27)
Impairment for the year
Balance	(130)	(89)
Carrying value [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	259,319
Balance	177,913	259,319
Carrying value [Member] | Mining interests [member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	74,369
Balance	107,175	74,369
Carrying value [Member] | Non-producing properties [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	108,341
Balance	12,469	108,341
Carrying value [Member] | Plant and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	67,142
Balance	52,518	67,142
Carrying value [Member] | Right-of-use lease assets [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	9,316
Balance	5,641	9,316
Carrying value [Member] | Corporate Office equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance	151
Balance	$ 110	$ 151

Precious metals delivery and _3

Precious metals delivery and purchase agreement (Narrative) (Details) - Sandstorm Gold Ltd [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Interest expense	$ 0.1	$ 1.8
Forward Commodity Pricing Curves [Member]
Statement Line Items [Line Items]
Loss on fair value metals deliverable	$ 20.8
Bottom of range [Member]
Statement Line Items [Line Items]
Percentage of reduced variable deliveries	2.00%
Top of range [member]
Statement Line Items [Line Items]
Percentage of reduced variable deliveries	4.00%

Precious metals delivery and _4

Precious metals delivery and purchase agreement (Schedule of Deferred Revenue and Metals Contract Liability) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Deferred revenue	$ 40
Net metals contract liability	40,905
Current portion		3,972
Non-current portion		19,350
Sandstorm Gold Ltd [Member]
Disclosure of transactions between related parties [line items]
Advances received	25,000	25,000
Recognition of revenue	(6,777)	(2,750)
Deferred revenue	18,223	22,250
Deferred transaction costs	(332)	(409)
Accretion on significant financing component	1,902	1,481
Net deferred revenue	19,793	23,322
Interest and financing expense	332
Loss on metals contract liability	20,780
Net metals contract liability	40,905
Current portion	11,971	3,972
Non-current portion	$ 28,934	$ 19,350

Sandstorm convertible debentu_2

Sandstorm convertible debenture (Narrative) (Details) - Sandstorm Gold Ltd [Member] - USD ($) $ in Millions	Feb. 01, 2021	Apr. 03, 2019	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Debentures issued		$ 10
Maturity date		Apr. 3, 2023
Percentage of interest payable		6.00%
Principal amount under convertible debenture	$ 0.5
Conversion price			2.14
Consolidated statements of loss and comprehensive loss			$ 1.8	$ 0.2
Converted outstanding	$ 1
Convertible debenture of common shares	2,336,448
Remaining principal amount	$ 0.5
Interest expense on borrowings				$ 0.6
Unsecured Promissory Note [Member]
Disclosure of detailed information about borrowings [line items]
Principal amount under convertible debenture		$ 3

RoyCap convertible debenture (N

RoyCap convertible debenture (Narrative) (Details) - RoyCap convertible debenture [Member] $ in Thousands, $ in Thousands	Nov. 12, 2021CAD ($)	Apr. 28, 2021CAD ($)	Dec. 31, 2021USD ($)shares	Dec. 31, 2021CAD ($)	Nov. 12, 2021USD ($)	Nov. 12, 2021CAD ($)
Statement Line Items [Line Items]
Maturity date		Apr. 28, 2024
Net derivative liability			$ 14
Payment redemption premium			The RoyCap Convertible Debenture is redeemable at the Company’s option to prepay the principal amount subject to payment of a redemption premium of 30% during the first year, 20% during the second year, and 10% during the third year prior to maturity (the “Redemption Option”), is retractable at RoyCap’s option at a cumulative $0.3 million CAD per month starting in the second month from inception where the Company may settle the retraction amount through either cash or issuance of the Company’s common shares determined by dividing 95% of the 20 day volume weighted average price of the Company’s common shares (the “Retraction Option”), and convertible at RoyCap’s option into the Company’s common shares at a conversion price of $3.35 CAD (the “Conversion Option”).
Consolidated statements of loss and comprehensive loss			$ 2
Convertible debenture of common shares | shares			798,579
Canadian Dollar [Member]
Statement Line Items [Line Items]
Debentures issued		$ 125				$ 63
Percentage of interest payable		8.00%
Net derivative liability					$ 21
Converted outstanding						$ 179
Reduced convertible debenture amount				$ 9
Canadian Dollar [Member] | Bottom of range [member]
Statement Line Items [Line Items]
Conversion price	1.48
Cumulative amount per month	$ 3
Canadian Dollar [Member] | Top of range [member]
Statement Line Items [Line Items]
Conversion price	3.35
Cumulative amount per month	$ 45

Promissory note (Details)

Promissory note (Details) - USD ($) $ in Millions	Dec. 15, 2020	Dec. 31, 2020
Promissory Note [Member]
Disclosure of detailed information about borrowings [line items]
Issue of promissory note		$ 0.1
Sandstorm Gold Ltd [Member]
Disclosure of detailed information about borrowings [line items]
Issue of promissory note	$ 5
Maturity date of promissory note	June 15, 2022
Interest rate on promissory note	7.00%

Loan payable (Details)

Loan payable (Details) - Precious Metals Delivery and Purchase Agreement with Macquarie Bank Ltd. [Member] - Relief Canyon [Member] - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jul. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Jan. 16, 2020
Disclosure of detailed information about borrowings [line items]
Working capital loan				$ 5
Monthly fixed cash payments	$ 7.2
Financing expense			$ 1.7
Loss on derivative option		$ 0.1

Glencore pre-payment facility (

Glencore pre-payment facility (Details) - Metagri S.A. de C.V. [Member] - USD ($) $ in Millions	Mar. 30, 2017	Dec. 31, 2021
Prepayment Facility [Member]
Disclosure of detailed information about borrowings [line items]
Aggregate principal amount of debt		$ 15
Annual principal repayment due 2018		3.9
Annual principal repayment due 2019		5.5
Annual principal repayment due 2020		2.7
Annual principal repayment due 2021		$ 1.4
Promissory Note [Member]
Disclosure of detailed information about borrowings [line items]
Aggregate principal amount of debt	$ 15
Term loan	4 years
Interest rate	5.00%

Government loan (Details)

Government loan (Details) - USD ($) $ in Thousands	May 11, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Government loan		$ 4,499	$ 4,499
Paycheck Protection Program from U.S. CARES Act [Member]
Disclosure of detailed information about borrowings [line items]
Government loan	$ 4,500
Loan term	2 years
Interest rate	1.00%

Post-employment benefit oblig_3

Post-employment benefit obligations (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Increase (decrease) in defined benefit obligation that would have been caused by a 1% decrease in discount rate	$ 5,800	$ 6,100
Increase (decrease) in defined benefit obligation that would have been caused by a 1% increase in discount rate	$ 100	$ 100
Expected percentage return on plan assets	2.60%	3.20%
Expected contributions to pension benefit plans	$ 600	$ 100
Actuarial gain (loss) on post-employment benefit obligations	$ (2,465)	2,529
Expected average service life of active plan participants	9 years
Bottom of range [member]
Disclosure of defined benefit plans [line items]
Increase (decrease) in defined benefit obligation	$ 33,600	34,000
Increase (decrease) in defined benefit obligation 1% increase	33,600	34,000
Top of range [member]
Disclosure of defined benefit plans [line items]
Increase (decrease) in defined benefit obligation	39,400	40,100
Increase (decrease) in defined benefit obligation 1% increase	$ 33,700	$ 34,100

Post-employment benefit oblig_4

Post-employment benefit obligations (Schedule of Amounts Recognized in Consolidated Statements of Financial Position) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Present value of funded obligations	$ 33,646	$ 34,024
Fair value of plan assets	22,780	20,626
Deficit of funded plans	$ 10,866	$ 13,398

Post-employment benefit oblig_5

Post-employment benefit obligations (Schedule of Defined Benefit Obligations) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [line items]
Obligations, beginning of year	$ 34,024
Obligations, end of year	33,646	$ 34,024
Defined Benefit Obligation [Member]
Disclosure of net defined benefit liability (asset) [line items]
Obligations, beginning of year	34,024	29,519
Current service costs	929	753
Interest costs	845	949
Benefits paid	(1,169)	(1,111)
Actuarial loss (gain)	(983)	3,914
Obligations, end of year	$ 33,646	$ 34,024

Post-employment benefit oblig_6

Post-employment benefit obligations (Schedule of Movements in Fair Value of Plan Assets) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [line items]
Assets, beginning of year	$ 20,626
Assets, end of year	22,780	$ 20,626
Plan Assets [Member]
Disclosure of net defined benefit liability (asset) [line items]
Assets, beginning of year	20,626	19,382
Return on assets	534	625
Actuarial gain	1,482	1,385
Employer contributions	1,307	345
Benefits paid	(1,169)	(1,111)
Assets, end of year	$ 22,780	$ 20,626

Post-employment benefit oblig_7

Post-employment benefit obligations (Amounts Recognized In Consolidated Statements of Loss and Comprehensive Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Current service costs, interest costs, and return on assets included in cost of sales	$ 1,240	$ 1,077

Post-employment benefit oblig_8

Post-employment benefit obligations (Schedule of Principal Actuarial Assumptions) (Details)	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Discount rate (expense)	2.50%	3.25%
Discount rate (year end disclosures)	2.75%	2.50%
Future salary increases (salaried plan only)	5.00%	5.00%

Decommissioning provision (Narr

Decommissioning provision (Narrative) (Details) - Decommissioning Provision [Member] $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Disclosure of other provisions [line items]
Estimated undiscounted amount of decommissioning provision	$ 17.4
Bottom of range [member]
Disclosure of other provisions [line items]
Risk free rate used to discount decommissioning provision	1.30%
Term used to estimate decommissioning provision	4 years
Top of range [member]
Disclosure of other provisions [line items]
Risk free rate used to discount decommissioning provision	7.60%
Term used to estimate decommissioning provision	16 years

Decommissioning provision (Sche

Decommissioning provision (Schedule of Decomissioning Provision) (Details) - Decommissioning Provision [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other provisions [line items]
Provisions, beginning of year	$ 8,279	$ 7,765
Decommissioning costs and change in estimates	4,962	348
Accretion on decommissioning provision	203	166
Provisions, end of year	$ 13,444	$ 8,279

Share capital (Share Issuances)

Share capital (Share Issuances) (Narrative) (Details) $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands	Sep. 04, 2020USD ($)shares	Sep. 04, 2020USD ($)$ / sharesshares	May 13, 2020USD ($)$ / sharesshares	Oct. 21, 2021USD ($)shares	Oct. 21, 2021USD ($)$ / sharesshares	May 17, 2021USD ($)shares	Jan. 29, 2021USD ($)shares	Jan. 29, 2021USD ($)$ / sharesshares	Apr. 16, 2020USD ($)shares	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Oct. 21, 2021CAD ($)shares	Jan. 29, 2021CAD ($)shares	Oct. 08, 2020shares	Sep. 04, 2020CAD ($)shares	Jul. 09, 2020USD ($)shares	May 13, 2020CAD ($)shares	Dec. 31, 2019USD ($)
Disclosure of classes of share capital [line items]
Common shares issued, value						$ 500				$ 423,098	$ 350,707
Issuance of common shares | shares						27,323,389				165,145,187	117,975,579
Transaction costs						$ 12
Number of shares reserved for issuance as a percent of total common shares issued and oustanding										10.00%
Maximum term of stock options										Under the plan, the Board of Directors determines the term of a stock option to a maximum of 10 years
Weighted average fair value at grant | $ / shares										$ 0.60	$ 1.26
Shares outstanding, amount										$ 103,835	$ 181,162							$ 139,013
Restricted Share [Member]
Disclosure of classes of share capital [line items]
Shares outstanding, share | shares										122,466	276,762
Shares outstanding, amount										$ 100	$ 900
Deferred Share Units [Member]
Disclosure of classes of share capital [line items]
Shares outstanding, share | shares										878,744	519,803
Deferred Share Units [Member] | Bottom of range [member]
Disclosure of classes of share capital [line items]
Percentage of quarterly director fee payments earned as awards of deferred share units											50.00%
Deferred Share Units [Member] | Top of range [member]
Disclosure of classes of share capital [line items]
Percentage of quarterly director fee payments earned as awards of deferred share units											100.00%
Sandstorm Gold Ltd [Member]
Disclosure of classes of share capital [line items]
Common shares issued, value				$ 25	$ 25
Issuance of common shares | shares				3,346,542	3,346,542							3,346,542
Transaction costs				$ 100
Warrants issued | shares				200,793	200,793							200,793
Exercise price | $ / shares					$ 0.94
Period of warrants				2 years
Proceeds from warrants issued				$ 2
Common share purchase warrants issued on private placement | shares				200,793
Canadian Dollar [Member] | Sandstorm Gold Ltd [Member]
Disclosure of classes of share capital [line items]
Common shares issued, value												$ 1
Common shares price | $ / shares					$ 0.94
February 2020 ATM Agreement [Member]
Disclosure of classes of share capital [line items]
Common shares issued, value									$ 15,000
Common shares price | (per share)		$ 3.86	$ 2.80					$ 3.31
Issuance of common shares | shares									9,014,953
Transaction costs	$ 1,700		$ 1,300				$ 17		$ 700
Exercise price | $ / shares			$ 3.50
Proceeds from warrants issued			$ 200
Bought Deal Public Offering [Member]
Disclosure of classes of share capital [line items]
Common shares issued, value	$ 29,800	$ 29,800	$ 20,400				$ 267	$ 267
Issuance of common shares | shares	10,204,510	10,204,510	10,269,500				10,253,128	10,253,128					10,253,128		10,204,510		10,269,500
Warrants issued | shares			1,000,000														1,000,000
Bought Deal Public Offering [Member] | Canadian Dollar [Member]
Disclosure of classes of share capital [line items]
Common shares issued, value													$ 3,394		$ 39,390		$ 28,750
Outstanding Option Acquisition Agreement [Member] | San Felipe Property With Hochschild [Member]
Disclosure of classes of share capital [line items]
Common shares issued, value																$ 3,750
Issuance of common shares | shares														1,687,401
Number of shares issuable | shares																1,687,401

Share capital (Schedule of Shar

Share capital (Schedule of Share Capital) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	May 17, 2021	Dec. 31, 2020
Disclosure of classes of share capital [abstract]
Common shares issued, shares	165,145,187	27,323,389	117,975,579
Common shares issued, value	$ 423,098	$ 500	$ 350,707
Preferred issued, shares
Preferred issued, value
Share capital (Note18)	$ 423,098	$ 500	$ 350,707

Share capital (Summary of Chang

Share capital (Summary of Changes in Company's Outstanding Stock Options) (Details) shares in Thousands	12 Months Ended
	Dec. 31, 2021shares$ / shares	Dec. 31, 2020shares$ / shares
Number
Balance, beginning of year | shares	10,659	8,021
Granted | shares	3,700	3,710
Exercised | shares	(90)	(73)
Expired | shares	(1,690)	(999)
Balance, end of year | shares	12,579	10,659
Weighted average exercise price
Balance, beginning of year | $ / shares	$ 3.45	$ 3.29
Granted | $ / shares	1.70	3.85
Exercised | $ / shares	2.39	2.60
Expired | $ / shares	4.43	3.75
Balance, end of year | $ / shares	$ 2.81	$ 3.45

Share capital (Schedule of Stoc

Share capital (Schedule of Stock Options Outstanding and Exercisable) (Details)	12 Months Ended
	Dec. 31, 2021shares$ / shares	Dec. 31, 2021shares$ / shares	Dec. 31, 2020shares$ / shares	Dec. 31, 2019shares$ / shares
Disclosure of range of exercise prices of outstanding share options [line items]
Outstanding | shares	12,579,000	12,579,000	10,659,000	8,021,000
Weighted average exercise price	$ 2.81		$ 3.45	$ 3.29
Exercisable | shares	8,930	8,930
Weighted average exercise price	$ 2.98
CAD 1.00 to 2.00 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Weighted average remaining contractual life (years)	2 years 6 months 21 days
Outstanding | shares	3,700	3,700
Weighted average exercise price		$ 1.70
Exercisable | shares	1,233	1,233
Weighted average exercise price	$ 1.70
CAD 1.00 to 2.00 [Member] | Bottom of range [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price	1
CAD 1.00 to 2.00 [Member] | Top of range [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price	$ 2
CAD 2.01 to 3.00 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Weighted average remaining contractual life (years)	3 months 7 days
Outstanding | shares	3,042	3,042
Weighted average exercise price		$ 2.39
Exercisable | shares	3,042	3,042
Weighted average exercise price	$ 2.39
CAD 2.01 to 3.00 [Member] | Bottom of range [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price	2.01
CAD 2.01 to 3.00 [Member] | Top of range [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price	$ 3
CAD 3.01 to 4.00 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Weighted average remaining contractual life (years)	2 years 3 months 29 days
Outstanding | shares	5,837	5,837
Weighted average exercise price		$ 3.73
Exercisable | shares	4,655	4,655
Weighted average exercise price	$ 3.70
CAD 3.01 to 4.00 [Member] | Bottom of range [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price	3.01
CAD 3.01 to 4.00 [Member] | Top of range [member]
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price	$ 4

Share capital (Schedule of Fair

Share capital (Schedule of Fair Value Weighted-average Assumptions) (Details) $ in Thousands		12 Months Ended
		Dec. 31, 2021USD ($)yr	Dec. 31, 2020USD ($)yr
Disclosure of classes of share capital [abstract]
Expected stock price volatility	[1]	68.00%	63.00%
Risk free interest rate		0.56%	0.29%
Expected life | yr		3	3
Expected forfeiture rate		2.66%	2.34%
Expected dividend yield		0.00%	0.00%
Share-based payments included in cost of sales
Share-based payments included in general and administrative expenses		4,030	3,799
Total share-based payments		$ 4,030	$ 3,799
[1]	Expected volatility has been based on historical volatility of the Company’s publicly traded shares.

Share capital (Schedule of Warr

Share capital (Schedule of Warrants Issued and Outstanding) (Details)	12 Months Ended
	Dec. 31, 2021shares$ / shares
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	4,218,822
CAD 3.12 Issued Oct 2018 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	1,074,999
Exercise price | $ / shares	$ 3.12
Issuance date	Oct 2018
Expiry date	Oct 1, 2023
CAD 11.32 Issued April 2019 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	15,889
Exercise price | $ / shares	$ 11.32
Issuance date	Apr 2019
Expiry date	May 6, 2022
CAD 2.40 Issued May 2019 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	389,771
Exercise price | $ / shares	$ 2.40
Issuance date	May 2019
Expiry date	May 13, 2022
CAD 2.40 Issued May 2019 One [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	1,241,200
Exercise price | $ / shares	$ 2.40
Issuance date	May 2019
Expiry date	May 29, 2022
CAD 3.37 Issued Jul 2019 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	118,664
Exercise price | $ / shares	$ 3.37
Issuance date	Jul 2019
Expiry date	Jul 25, 2022
CAD 4.45 Issued Oct 2019 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	177,506
Exercise price | $ / shares	$ 4.45
Issuance date	Oct 2019
Expiry date	Oct 30, 2022
CAD 3.50 Issued Jul 2020 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	1,000,000
Exercise price | $ / shares	$ 3.50
Issuance date	Jul 9, 2022
Expiry date	Jul 2020
CAD 0.94 Issued Nov 2021 [Member]
Disclosure of range of exercise prices of outstanding share options [line items]
Number of warrants	200,793
Exercise price | $ / shares	$ 0.94
Issuance date	Nov 2021
Expiry date	Nov 22, 2023

Weighted average basic and di_3

Weighted average basic and diluted number of common shares outstanding (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Basic weighted average number of shares	141,887,984	103,941,184
Effect of dilutive stock options and warrants
Diluted weighted average number of shares	141,887,984	103,941,184
Stock option [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Diluted weighted average number of shares
Anti-dilutive stock	12,578,957	10,658,957
Warrant [Member]
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Diluted weighted average number of shares	4,218,822	6,264,520

Non-controlling interests (Deta

Non-controlling interests (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement Line Items [Line Items]
Amount of initial contribution	$ 1,400	$ 4,987
Recognized non-controlling interests	$ 10,765	$ 11,488
Mr. Eric Sprott [Member] | Galena Complex [Member]
Statement Line Items [Line Items]
Non controlling interest percentage	40.00%
Amount of initial contribution	$ 15,000
Recognized non-controlling interests	14,300
Mr. Eric Sprott [Member] | Galena Complex [Member] | Top of range [member]
Statement Line Items [Line Items]
Additonal amount of initial contribution	$ 5,000

Revenue (Schedule of Disaggrega

Revenue (Schedule of Disaggregation of Revenue) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Provisional sales revenue	$ 58,245	$ 38,447
Derivative pricing adjustments	(48)	(1,053)
Gross revenue	58,197	37,394
Treatment and selling costs	(13,393)	(9,511)
Revenue	44,804	27,883
Deferred revenue	40
Gold [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Provisional sales revenue	4,027
Derivative pricing adjustments
Gross revenue	4,027
Silver [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Provisional sales revenue	27,438	19,212
Derivative pricing adjustments	(267)	370
Gross revenue	27,171	19,582
Zinc [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Provisional sales revenue	5,973	3,078
Derivative pricing adjustments	96	(1,094)
Gross revenue	6,069	1,984
Lead [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Provisional sales revenue	20,617	16,142
Derivative pricing adjustments	169	(400)
Gross revenue	20,786	15,742
Other by-products [Member]
Disclosure of disaggregation of revenue from contracts with customers [line items]
Provisional sales revenue	190	15
Derivative pricing adjustments	(46)	71
Gross revenue	$ 144	$ 86

Cost of sales (Details)

Cost of sales (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of cost of sales [abstract]
Salaries and employee benefits	$ 23,913	$ 19,941
Contract services on site	17,138
Raw materials and consumables	11,652	6,953
Utilities	3,350	3,109
Other costs	7,729	2,146
Changes in inventories	(19,946)	(910)
Inventory write-downs	40,711
Cost of sales	$ 84,547	$ 31,239

Corporate general and adminis_3

Corporate general and administrative expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Corporate general and administrative expenses [abstract]
Salaries and employee benefits	$ 2,428	$ 2,456
Directors' fees	383	366
Share-based payments	3,745	4,028
Professional fees	2,075	788
Office and general	1,636	1,496
Corporate general and administrative expenses	10,267	9,134
Reduction of wage subsidies received	$ 1	$ 3

Income taxes (Schedule of Compo

Income taxes (Schedule of Components of Income Tax Expense) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [abstract]
Current income tax expense	$ 69	$ 30
Deferred income tax recovery	(1,679)	(1,032)
Income tax recovery	$ (1,610)	$ (1,002)

Income taxes (Schedule of Recon

Income taxes (Schedule of Reconciliation of Effective Tax Rate) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [abstract]
Loss before income taxes	$ (162,186)	$ (31,068)
Statutory rate	26.50%	26.50%
Tax recovery at statutory rate	$ (42,979)	$ (8,233)
Mexican mining royalty	29	(587)
Impact of foreign tax rates	1,415	(230)
Non-deductible expenses	4,329	2,610
Losses not recognized	35,596	5,438
Income tax recovery	$ (1,610)	$ (1,002)

Income taxes (Schedule of Com_2

Income taxes (Schedule of Components of Deferred Tax Assets Alternative Minimum Tax Credits) (Details) - Net Deferred Tax Asset U.S. Alternative Minimum Tax Credits [Member] - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Alternative minimum tax credits
Provisions and reserves
Net operating losses		6,792
Total deferred tax assets		6,792
Property, Plant and equipment		(6,792)
Net deferred tax assets

Income taxes (Schedule of Com_3

Income taxes (Schedule of Components of Net Deferred Tax Liability Relating to Mexican Mining Royalty) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred tax liabilities	$ 488	$ 459
Net Deferred Tax Liability Mexican Mining Royalty [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Property, Plant and equipment	1,321	850
Other
Total deferred tax liabilities	1,321	850
Provisions and reserves	(833)	(391)
Net deferred tax liabilities	$ 488	$ 459

Income taxes (Components of Def

Income taxes (Components of Deferred Income Taxes not Recognized in Repect to Deductible Temporary Differences) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total deferred income taxes not recognized from temporary differences and unused tax losses as future utilization is not considered probable	$ 354,949	$ 184,583
Temporary Differences - Property, Plant and Equipment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from temporary differences as future utilization is not considered probable	19,776	18,360
Mexican Tax Losses (expiring in 2023 - 2031) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from tax losses as future utilization is not considered probable	36,349	37,897
Canadian Tax Losses (expiring in 2034 - 2041) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from tax losses as future utilization is not considered probable	29,183	23,999
U.S. Tax Losses (expiring in 2025 - 2037) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from tax losses as future utilization is not considered probable	31,957	31,956
U.S. tax losses (no expiry) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from temporary differences as future utilization is not considered probable	158,942	21,953
Provisions and Other [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from temporary differences as future utilization is not considered probable	78,254	49,959
Deferred Mexican Mining Royalty [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income taxes not recognized from temporary differences as future utilization is not considered probable	$ 488	$ 459

Key management transactions (De

Key management transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [abstract]
Salaries and benefits	$ 1,371	$ 1,269
Directors' fees	383	366
Share-based payments	$ 2,950	$ 3,132

Financial risk management (Narr

Financial risk management (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Non-Hedge Commodity Foreign Forward Contracts [Member] | Convertible Debenture [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Realized gain on commodity contracts	$ 1.7	$ (0.2)
Non-Hedge Commodity Foreign Forward Contracts [Member] | Zinc [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Quantity of commodity sell		1,600,000
Non-Hedge Commodity Foreign Forward Contracts [Member] | Lead [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Quantity of commodity sell		3,300,000
Credit risk [Member] | Trade and other receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instrument	4.7	$ 2.8
Silver, Zinc, Lead and Copper Prices [Member] | Trade and other receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk exposure associated with instrument	$ 0.5	$ 0.3
Interest rate risk [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Interest rate basis spread over U.S. LIBOR	7.00%

Financial risk management (Sche

Financial risk management (Schedule of Contractual Maturities of Financial Liabilities) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables	$ 20,576
Glencore pre-payment facility	1,451
Promissory note	5,000
Interest on promissory note	159
RoyCap convertible debenture	14,080
Interest on RoyCap convertible debenture	2,620
Government loan	4,499	$ 4,499
Metals contract liability	41,319
Projected pension contributions	3,506
Decommissioning provision	17,396
Other long-term liabilities	1,543
Total contractual maturities of financial liabilities on an undiscounted basis	112,149
Other Long-Term Liabilities [Member] | Less than 1 year [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables	20,576
Glencore pre-payment facility	1,451
Promissory note	5,000
Interest on promissory note	159
RoyCap convertible debenture
Interest on RoyCap convertible debenture	1,126
Government loan	4,499
Metals contract liability	11,971
Projected pension contributions	612
Decommissioning provision
Other long-term liabilities
Total contractual maturities of financial liabilities on an undiscounted basis	45,394
Other Long-Term Liabilities [Member] | 2-3 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables
Glencore pre-payment facility
Promissory note
Interest on promissory note
RoyCap convertible debenture	14,080
Interest on RoyCap convertible debenture	1,494
Government loan
Metals contract liability	21,884
Projected pension contributions	1,065
Decommissioning provision
Other long-term liabilities	536
Total contractual maturities of financial liabilities on an undiscounted basis	39,059
Other Long-Term Liabilities [Member] | 4-5 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables
Glencore pre-payment facility
Promissory note
Interest on promissory note
RoyCap convertible debenture
Interest on RoyCap convertible debenture
Government loan
Metals contract liability	7,464
Projected pension contributions	1,185
Decommissioning provision
Other long-term liabilities	471
Total contractual maturities of financial liabilities on an undiscounted basis	9,120
Other Long-Term Liabilities [Member] | Over 5 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Trade and other payables
Glencore pre-payment facility
Promissory note
Interest on promissory note
RoyCap convertible debenture
Interest on RoyCap convertible debenture
Government loan
Metals contract liability
Projected pension contributions	644
Decommissioning provision	17,396
Other long-term liabilities	536
Total contractual maturities of financial liabilities on an undiscounted basis	$ 18,576

Financial risk management (Sc_2

Financial risk management (Schedule of Lease liabilities) (Details) $ in Thousands	Dec. 31, 2021USD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	$ 4,774
Less than 1 year [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	3,767
2-3 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	536
4-5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	471
Over 5 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments
Trade and Other Payables [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	3,767
Trade and Other Payables [Member] | Less than 1 year [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	3,767
Trade and Other Payables [Member] | 2-3 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments
Trade and Other Payables [Member] | 4-5 years [member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments
Trade and Other Payables [Member] | Over 5 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments
Other Long-Term Liabilities [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	1,007
Other Long-Term Liabilities [Member] | Less than 1 year [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments
Other Long-Term Liabilities [Member] | Over 5 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments
Other Long-Term Liabilities [Member] | 2-3 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	536
Other Long-Term Liabilities [Member] | 4-5 Years [Member]
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum lease payments	$ 471

Financial risk management (Sc_3

Financial risk management (Schedule of Summarizes Continuity of the Companys Total Lease Liabilities) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Financial risk management [abstract]
Lease liabilities, beginning of year	$ 6,377	$ 7,025
Additions	1,123	1,962
Lease principal payments	(2,720)	(2,594)
Lease interest payments	(507)	(759)
Accretion on lease liabilities	501	743
Lease liabilities, end of year	$ 4,774	$ 6,377

Financial risk management (Sc_4

Financial risk management (Schedule of Currency Risks) (Details) $ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021CAD ($)$ / shares	Dec. 31, 2021MXN ($)	Dec. 31, 2021MXN ($)$ / shares	Dec. 31, 2020MXN ($)
Mexican Peso [Member] | Foreign Exchange Forward Contracts [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income				$ 26,000
Currency risk [Member] | Canadian Dollar [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Approximate impact of exchange rate fluctuations on net loss	$ 1,277
Approximate impact of exchange rate fluctuations on other comprehensive loss	$ (122)
Foreign exchange rates | $ / shares	1.27		1.27
Currency risk [Member] | Canadian Dollar [Member] | Cash and Cash Equivalents [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income	$ 88
Currency risk [Member] | Canadian Dollar [Member] | Trade and other receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income	2,175
Currency risk [Member] | Canadian Dollar [Member] | Trade and Other Payables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income	$ 30
Currency risk [Member] | Mexican Peso [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Approximate impact of exchange rate fluctuations on net loss		$ 1,095
Approximate impact of exchange rate fluctuations on other comprehensive loss		$ 4
Foreign exchange rates | $ / shares	20.58		20.58
Currency risk [Member] | Mexican Peso [Member] | Cash and Cash Equivalents [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income			$ 502
Currency risk [Member] | Mexican Peso [Member] | Trade and other receivables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income			5,150
Currency risk [Member] | Mexican Peso [Member] | Trade and Other Payables [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Risk from currency fluctuations yet to be recognized in net earnings or other comprehensive income			$ 3,425

Financial risk management (Sc_5

Financial risk management (Schedule of Fair Value Measurements) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of fair value measurement of assets [line items]
Cash and cash equivalents	$ 2,900	$ 4,705	$ 19,998
Restricted cash	4,078	4,082
Trade and other receivables	8,208	5,102
Derivative instruments	2,162	4,568
Metals contract liability	41,319
Loan payable		5,564
Convertible debenture		9,953
Promissory note	5,000	5,000
Government loan		3,552
RoyCap convertible debenture	14,080
Level 1 [Member]
Disclosure of fair value measurement of assets [line items]
Cash and cash equivalents	2,900	4,705
Restricted cash	4,078	4,082
Level 2 [Member]
Disclosure of fair value measurement of assets [line items]
Trade and other receivables	8,208	5,102
Derivative instruments	2,162	4,568
Metals contract liability	40,905
Loan payable		5,564
Glencore pre-payment facility	1,451	2,862
Promissory note	5,000	5,000
Government loan	4,499	4,499
Sandstorm convertible debenture		9,953
RoyCap convertible debenture	$ 8,665

Segmented and geographic info_3

Segmented and geographic information, and major customers (Statements of Financial Position) (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
Cash and cash equivalents	$ 2,900	$ 4,705	$ 19,998
Trade and other receivables	8,208	5,102
Inventories	17,909	9,408
Prepaid expenses	2,426	2,200
Restricted cash	4,078	4,082
Property, plant and equipment	177,913	259,319
Total assets	213,434	284,816
Trade and other payables	20,576	21,131
Derivative instruments	2,162	4,568
Loan payable		5,564
Glencore pre-payment facility	1,451	2,862
Other long-term liabilities	1,543	4,619
Deferred revenue		23,322
Metals contract liability	40,905
Sandstorm convertible debenture		9,953
RoyCap convertible debenture	8,665
Promissory note	5,000	5,000
Government loan	4,499	4,499
Post-employment benefit obligations	10,866	13,398
Decommissioning provision	13,444	8,279
Deferred tax liabilities	488	459
Total liabilities	109,599	103,654
Cosala Operations [Member]
Disclosure of operating segments [line items]
Cash and cash equivalents	531	133
Trade and other receivables	6,852	2,297
Inventories	6,113	6,346
Prepaid expenses	423	428
Restricted cash	133	137
Property, plant and equipment	55,950	58,029
Total assets	70,002	67,370
Trade and other payables	5,802	6,627
Derivative instruments
Loan payable
Glencore pre-payment facility	1,451	2,862
Other long-term liabilities
Deferred revenue
Metals contract liability
Sandstorm convertible debenture
RoyCap convertible debenture
Promissory note
Government loan
Post-employment benefit obligations
Decommissioning provision	2,008	2,130
Deferred tax liabilities	488	459
Total liabilities	9,749	12,078
Galena Complex [Member]
Disclosure of operating segments [line items]
Cash and cash equivalents	569	1,257
Trade and other receivables	1,326	2,769
Inventories	2,724	3,062
Prepaid expenses	1,072	832
Restricted cash	53	53
Property, plant and equipment	63,423	53,701
Total assets	69,167	61,674
Trade and other payables	5,755	5,096
Derivative instruments
Loan payable
Glencore pre-payment facility
Other long-term liabilities	1,361	529
Deferred revenue
Metals contract liability
Sandstorm convertible debenture
RoyCap convertible debenture
Promissory note
Government loan	4,499	4,499
Post-employment benefit obligations	10,866	13,398
Decommissioning provision	6,929	2,365
Deferred tax liabilities
Total liabilities	29,410	25,887
Relief Canyon [Member]
Disclosure of operating segments [line items]
Cash and cash equivalents	1,472	52
Trade and other receivables
Inventories	9,072
Prepaid expenses	584	650
Restricted cash	3,892	3,892
Property, plant and equipment	58,292	147,183
Total assets	73,312	151,777
Trade and other payables	6,270	6,152
Derivative instruments
Loan payable
Glencore pre-payment facility
Other long-term liabilities	159	3,557
Deferred revenue
Metals contract liability
Sandstorm convertible debenture
RoyCap convertible debenture
Promissory note
Government loan
Post-employment benefit obligations
Decommissioning provision	4,507	3,784
Deferred tax liabilities
Total liabilities	10,936	13,493
Corporate and Other [Member]
Disclosure of operating segments [line items]
Cash and cash equivalents	328	3,263
Trade and other receivables	30	36
Inventories
Prepaid expenses	347	290
Restricted cash
Property, plant and equipment	248	406
Total assets	953	3,995
Trade and other payables	2,749	3,256
Derivative instruments	2,162	4,568
Loan payable		5,564
Glencore pre-payment facility
Other long-term liabilities	23	533
Deferred revenue		23,322
Metals contract liability	40,905
Sandstorm convertible debenture		9,953
RoyCap convertible debenture	8,665
Promissory note	5,000	5,000
Government loan
Post-employment benefit obligations
Decommissioning provision
Deferred tax liabilities
Total liabilities	$ 59,504	$ 52,196

Segmented and geographic info_4

Segmented and geographic information, and major customers (Statements of Loss) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of operating segments [line items]
Revenue	$ 44,804	$ 27,883
Cost of sales	(84,547)	(31,239)
Depletion and amortization	(15,795)	(7,973)
Care and maintenance costs	(12,733)	(5,947)
Corporate general and administrative	(10,267)	(9,134)
Transaction costs		(23)
Exploration costs	(3,875)	(4,639)
Accretion on decommissioning provision	(203)	(166)
Interest and financing income (expense)	(4,870)	(253)
Foreign exchange gain	391	546
Gain on disposal of assets		37
Impairment to property, plant and equipment	(55,979)
Loss on metals contract liability	(20,780)
Other gain (loss) on derivatives	1,668	(160)
Loss before income taxes	(162,186)	(31,068)
Income tax recovery	1,610	1,002
Net loss for the year	(160,576)	(30,066)
Cosala Operations [Member]
Disclosure of operating segments [line items]
Revenue	5,491	1,424
Cost of sales	(3,605)	(1,816)
Depletion and amortization	(1,657)	(2,224)
Care and maintenance costs	(7,309)	(5,501)
Corporate general and administrative
Transaction costs
Exploration costs	(58)	(379)
Accretion on decommissioning provision	(125)	(106)
Interest and financing income (expense)	(186)	(243)
Foreign exchange gain	184	189
Gain on disposal of assets
Impairment to property, plant and equipment	(356)
Loss on metals contract liability
Other gain (loss) on derivatives
Loss before income taxes	(7,621)	(8,656)
Income tax recovery	(98)	470
Net loss for the year	(7,719)	(8,186)
Galena Complex [Member]
Disclosure of operating segments [line items]
Revenue	34,915	26,459
Cost of sales	(31,367)	(29,423)
Depletion and amortization	(6,623)	(5,415)
Care and maintenance costs	(997)	(446)
Corporate general and administrative
Transaction costs
Exploration costs	(3,181)	(3,697)
Accretion on decommissioning provision	(28)	(21)
Interest and financing income (expense)
Foreign exchange gain
Gain on disposal of assets		37
Impairment to property, plant and equipment
Loss on metals contract liability
Other gain (loss) on derivatives
Loss before income taxes	(7,281)	(12,506)
Income tax recovery	518	741
Net loss for the year	(6,763)	(11,765)
Relief Canyon [Member]
Disclosure of operating segments [line items]
Revenue	4,398
Cost of sales	(49,575)
Depletion and amortization	(7,355)	(194)
Care and maintenance costs	(4,427)
Corporate general and administrative
Transaction costs
Exploration costs	(636)	(563)
Accretion on decommissioning provision	(50)	(39)
Interest and financing income (expense)	(1,766)	84
Foreign exchange gain
Gain on disposal of assets
Impairment to property, plant and equipment	(55,623)
Loss on metals contract liability
Other gain (loss) on derivatives
Loss before income taxes	(115,034)	(712)
Income tax recovery
Net loss for the year	(115,034)	(712)
Corporate and Other [Member]
Disclosure of operating segments [line items]
Revenue
Cost of sales
Depletion and amortization	(160)	(140)
Care and maintenance costs
Corporate general and administrative	(10,267)	(9,134)
Transaction costs		(23)
Exploration costs
Accretion on decommissioning provision
Interest and financing income (expense)	(2,918)	(94)
Foreign exchange gain	207	357
Gain on disposal of assets
Impairment to property, plant and equipment
Loss on metals contract liability	(20,780)
Other gain (loss) on derivatives	1,668	(160)
Loss before income taxes	(32,250)	(9,194)
Income tax recovery	1,190	(209)
Net loss for the year	$ (31,060)	$ (9,403)

Segmented and geographic info_5

Segmented and geographic information, and major customers (Major Customers) (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Major Customer One [Member]
Disclosure of major customers [line items]
Percentage of revenue	90.00%	100.00%
Major Customer Two [Member]
Disclosure of major customers [line items]
Percentage of revenue	9.00%

Capital management (Details)

Capital management (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of objectives, policies and processes for managing capital [abstract]
Equity attributable to shareholders of the Company	$ 93,070	$ 169,674

Contingencies (Details)

Contingencies (Details) - Tax contingent liability [Member] $ in Millions, $ in Millions	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018MXN ($)	Nov. 30, 2010USD ($)	Nov. 30, 2010MXN ($)
Disclosure of contingent liabilities [line items]
Amount of tax deduction disallowed by Mexican tax authorities					$ 9.6
Amount of tax deduction disallowed by Mexican tax authorities that would be applied against available tax losses			$ 1		4.1
Amount of tax deduction disallowed by Mexican tax authorities, subsequently reversed					4.6
Portion of disputed tax deduction remaining relating to transactions with certain suppliers					5
Portion of disputed tax deduction remaining relating to transactions with certain suppliers two					4.1
Portion of disputed tax deduction remaining relating to value added taxes					$ 0.9
Accrued liability	$ 1	$ 1
Chief Executive Officer [Member]
Disclosure of contingent liabilities [line items]
Amount of representative plaintiff seeks damages	$ 13
Mexican Peso [Member]
Disclosure of contingent liabilities [line items]
Amount of tax deduction disallowed by Mexican tax authorities						$ 196.8
Amount of tax deduction disallowed by Mexican tax authorities that would be applied against available tax losses				$ 19.9		84.4
Amount of tax deduction disallowed by Mexican tax authorities, subsequently reversed						94.6
Portion of disputed tax deduction remaining relating to transactions with certain suppliers						102.2
Portion of disputed tax deduction remaining relating to transactions with certain suppliers two						84.4
Portion of disputed tax deduction remaining relating to value added taxes						$ 17.8