Liminal BioSciences (LMNL) 20-F 15 Mar 23 2022 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	LIMINAL BIOSCIENCES INC.
Entity Central Index Key	0001351172
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Common Stock, Shares Outstanding	31,042,560
Entity Shell Company	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Trading Symbol	LMNL
Title of 12(b) Security	Common Shares, no par value
Security Exchange Name	NASDAQ
Entity File Number	001-39131
Entity Incorporation, State or Country Code	Z4
Entity Address, Country	CA
Entity Address, Address Line One	440 Armand-Frappier Boulevard
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Laval, Quebec
Entity Address, State or Province	QC
Entity Address, Postal Zip Code	H7V 4B4
Document Annual Report	true
Document Transition Report	false
Document Shell Company Report	false
Document Registration Statement	false
Document Accounting Standard	International Financial Reporting Standards
ICFR Auditor Attestation Flag	false
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Oakville, Canada
Auditor Firm ID	271
Business Contact
Document Information [Line Items]
Contact Personnel Name	Bruce Pritchard
Entity Address, Address Line One	440 Armand-Frappier Boulevard
Entity Address, Address Line Two	Suite 300
Entity Address, City or Town	Laval
Entity Address, State or Province	QC
Entity Address, Postal Zip Code	H7V 4B4
City Area Code	+1 450
Local Phone Number	781 0115

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash and cash equivalents	$ 37,144	$ 108,490
Accounts receivable	1,177	1,068
Prepaids	2,997	5,071
Total current assets	41,318	114,629
Other long-term assets (note 8)	243	362
Capital assets (note 9)	4,344	5,483
Right-of-use assets (note 10)	1,146	1,609
Intangible assets (note 11)	3,240	3,516
Deferred tax assets (note 24)	168	454
Total assets	50,459	126,053
Current liabilities
Accounts payable and accrued liabilities (note 12)	5,968	7,343
Current portion of lease liabilities (note 13)	735	7,194
Current portion of provision (note 14)	3,400	3,957
Total current liabilities	10,103	18,494
Long-term portion of lease liabilities (note 13)	752	15,277
Long-term portion of provision (note 14)	3,290	18,238
Warrant liability (note 15)	106	1,754
Long-term debt (note 16)	0	38,311
Other long-term liabilities	0	98
Total liabilities	14,251	92,172
EQUITY
Share capital (note 17a)	979,849	979,849
Contributed surplus (note 17b)	45,973	44,109
Warrants (note 17c)	95,856	95,856
Accumulated other comprehensive loss	(3,169)	(3,010)
Deficit	(1,082,301)	(1,074,167)
Equity attributable to owners of the parent	36,208	42,637
Non-controlling interests (note 18)	0	(8,756)
Total equity	36,208	33,881
Total liabilities and equity	$ 50,459	$ 126,053

Consolidated Statements of Oper

Consolidated Statements of Operations - CAD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Revenues	$ 401	$ 643	$ 724
Expenses
Research and development expenses	15,298	18,347	14,234
Administration expenses	17,866	31,928	32,619
Gain on foreign exchange	(2,964)	(1,397)	(35)
Finance costs (note 21)	1,078	6,330	2,899
Loss (gain) on extinguishment of liabilities (note 16)	212	(75)	(79)
Change in fair value of financial instruments measured at fair value through profit or loss (note 15)	(1,648)	(9,886)	(850)
Impairment losses (note 23)		341	1,087
Loss from continuing operations before income taxes	(29,441)	(44,945)	(49,230)
Current income tax	(811)		(144)
Deferred income tax	286	118	(65)
Income tax expense (recovery) from continuing operations (note 24)	(525)	118	(209)
Net loss from continuing operations	(28,916)	(45,063)	(49,021)
Discontinued operations
Gain (loss) on sale of discontinued operations, net of income taxes $nil (note 6)	(600)	140,403	3,380
Income (loss) from discontinued operations, net of taxes (note 6)	30,138	(83,127)	(73,116)
Total income (loss) from discontinued operations	29,538	57,276	(69,736)
Net income (loss)	622	12,213	(118,757)
Net income (loss) attributable to:
Non-controlling interests in continuing operations (note 18)	122	(669)	(832)
Owners of the parent
- Continuing operations	(29,038)	(44,394)	(48,189)
Net income (loss) from discontinued operations during the year	29,538	57,276	(69,736)
Total Net loss attributable to owners of the parent from continuing and discontinued operations	500	12,882	(117,925)
Net income (loss)	$ 622	$ 12,213	$ (118,757)
Income (loss) per share attributable to the owners of the parent basic and diluted:
From continuing operations	$ (9.36)	$ (14.72)	$ (19.72)
From discontinued operations	9.52	18.99	(28.53)
Total income per share	$ 0.16	$ 4.27	$ (48.25)
Weighted average number of outstanding shares (in thousands)	3,104	3,016	2,444

Consolidated Statements of Op_2

Consolidated Statements of Operations (Parenthetical) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Profit or loss [abstract]
Gain (loss) on sale of discontinued operations, net of income taxes	$ 0	$ 0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of comprehensive income [abstract]
Net income (loss)	$ 622	$ 12,213	$ (118,757)
Items that may be subsequently reclassified to profit and loss:
Exchange differences on translation of foreign operations from continuing operations	(159)	20	104
Exchange differences on translation of foreign operations from discontinued operations		(140)	149
Reclassification of exchange differences on translation of foreign operations sold to consolidated statement of operations (note 6)		(44)
Total other comprehensive income (loss)	(159)	(164)	253
Total comprehensive income (loss)	463	12,049	(118,504)
Total comprehensive income (loss) attributable to:
Non-controlling interests	122	(669)	(832)
Owners of the parent- Continuing operations	(29,197)	(44,374)	(48,085)
Owners of the parent- Discontinued operations	29,538	57,092	(69,587)
Total comprehensive income (loss)	$ 463	$ 12,049	$ (118,504)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - CAD ($) $ in Thousands	Total	Share Capital	Contributed Surplus	Warrants	Foreign Currency Translation Reserve	Deficit	Total Equity (Deficiency) Attributable to Owners of the Parent	Non-controlling Interests
Beginning balance at Dec. 31, 2019	$ 94,934	$ 932,951	$ 43,532	$ 95,856	$ (3,099)	$ (967,051)	$ 102,189	$ (7,255)
Net income (loss)	(118,757)					(117,925)	(117,925)	(832)
Foreign currency translation reserve	253				253		253
Issuance of shares (note 19a)	31,755	31,755					31,755
Share-based payments expense (note 19b)	6,234		6,234				6,234
Exercise of stock options (note 19b)	82	167	(85)				82
Shares issued pursuant to restricted share unit plan (note 19b)		9,764	(9,764)
Share-based compensation paid in cash (note 19b)	(40)		(40)				(40)
Issuance of warrants (note 19c)	2,623			2,623			2,623
Share issuance cost	(2,073)					(2,073)	(2,073)
Exercise of warrants (note 19c)	1	2,624		(2,623)			1
Ending balance at Dec. 31, 2020	15,012	977,261	39,877	95,856	(2,846)	(1,087,049)	23,099	(8,087)
Net income (loss)	12,213					12,882	12,882	(669)
Foreign currency translation reserve	(120)				(120)		(120)
Reclassification of exchange differences on translation of foreign operations to consolidated statement of operations (note 6)	(44)				(44)		(44)
Share-based payments expense (note 19b)	4,252		4,252				4,252
Share-based compensation paid in cash (note 19b)	(20)		(20)				(20)
Shares issued upon conversion of debt (note 17)	2,588	2,588					2,588
Ending balance at Dec. 31, 2021	33,881	979,849	44,109	95,856	(3,010)	(1,074,167)	42,637	(8,756)
Net income (loss)	622					500	500	122
Foreign currency translation reserve	(159)				(159)		(159)
Share-based payments expense (note 19b)	1,864		1,864				1,864
Effect of changes in the ownership of a subsidiary and funding arrangements on non-controlling interests (note 20)						(8,634)	(8,634)	8,634
Ending balance at Dec. 31, 2022	$ 36,208	$ 979,849	$ 45,973	$ 95,856	$ (3,169)	$ (1,082,301)	$ 36,208	$ 0

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows used in operating activities
Net loss from continuing operations during the year	$ (28,916)	$ (45,063)	$ (49,021)
Net income (loss) from discontinued operations during the year	29,538	57,276	(69,736)
Adjustments to reconcile net loss to cash flows used in operating activities:
Finance costs and foreign exchange	(16,984)	4,317	8,307
Gain from disposition of capital and intangible assets	(2,345)	(6)	(15)
Non-cash issuance of warrants (note 16)			2,228
Loss (gain) on sale of discontinued operations (note 6)	600	(140,403)	(3,380)
Change in fair value of financial instruments measured at fair value through profit or loss (note 15)	(1,648)	(9,886)	(850)
Impairment losses (note 23)		1,752	20,859
Deferred income taxes (note 24)	286	118
Loss (gain) on extinguishment of liabilities (note 16)	212	(75)	(79)
Provision expense (note 14)	(15,505)	22,367
Share-based payments expense (note 17b)	1,864	4,232	6,194
Depreciation of capital assets	325	1,368	2,779
Depreciation of right-of-use assets	508	1,013	4,578
Amortization of intangible assets	287	1,963	1,090
Cash flows from (used in) operations before changes in working capital	(31,778)	(101,027)	(77,046)
Change in non-cash working capital items	(42)	1,424	1,129
Cash flows used in operating activities	(31,820)	(99,603)	(75,917)
Cash flows (used in) from financing activities
Proceeds from share issuances (with or without warrants) (note 17a)			39,960
Proceeds from long-term debt (with or without warrants) (notes 16)			31,533
Repayment of principal on long-term debt (note 16)	(39,123)		(165)
Repayment of interest on long-term debt (note 16)		(3,945)	(1,879)
Exercise of options (note 17b)			82
Proceeds from exercise of pre-funded warrants (note 17c)			1
Payments of principal on lease liabilities (note 13)	(4,711)	(3,241)	(7,069)
Payment of interest on lease liabilities (note 13)	(1,571)	(1,080)	(2,098)
Debt, share and warrants issuance and repayment costs	(41)	(158)	(2,960)
Cash flows used in financing activities	(45,446)	(8,424)	57,405
Cash flows from investing activities
Additions to capital assets	(13)	(293)	(966)
Additions to intangible assets	(6)	(170)	(1,080)
Proceeds from sale of discontinued operations business (note 6)		173,357	4,555
Proceeds from disposal of capital assets from discontinued operations (note 6)	3,179
Transaction costs paid relating to the sale of discontinued operation business		(2,492)	(787)
Proceeds from disposal of capital assets		52	133
Release of restricted cash		165
Interest received	659	73	450
Cash flows used in investing activities	3,819	170,692	2,305
Net change in cash and cash equivalent during the year	(73,447)	62,665	(16,207)
Net effect of currency exchange rate on cash and cash equivalents	2,101	750	(3)
Cash, beginning of year	108,490	45,075	61,285
Cash and cash equivalents, end of the period	37,144	108,490	45,075
Comprising of:
Cash	37,143	108,490	45,075
Cash equivalents	1
Total cash and cash equivalents	$ 37,144	$ 108,490	$ 45,075

Nature of operations and going

Nature of operations and going concern	12 Months Ended
	Dec. 31, 2022
Disclosure Of Nature Of Operations And Going Concern [Abstract]
Nature of operations and going concern	1. N ature of operations and going concern Liminal BioSciences Inc., or Liminal or the Company, is incorporated under the Canada Business Corporations Act and is a publicly traded development stage biopharmaceutical company (Nasdaq symbol: LMNL) focused on discovering and developing distinctive novel small molecule therapeutics for inflammatory, fibrotic and metabolic diseases using its drug discovery platform and data driven approach. The Company currently has two development programs: a GPR84 antagonist program for which a lead product candidate, LMNL 6511 has been nominated and for which an Investigational New Drug or IND and Clinical Trial Application or CTA enabling work has commenced, and an OXER1 antagonist program, both of which are each at the preclinical stage. The Company previously operated a segment devoted to the development of plasma-derived therapeutics, leveraging Liminal’s experience in bioseparation technologies used to isolate and purify biopharmaceuticals from human plasma and received approval, from the U.S. Food and Drug Administration or FDA in June 2021 for its plasma-derived product Ryplazim ® (plasminogen) or Ryplazim ® , a highly purified glu-plasminogen derived from human plasma that acts as a plasminogen replacement therapy for patients deficient in plasminogen protein. The Company has completed the divestment of this segment in October 2021. These activities are also presented as discontinued operations in the audited annual consolidated financial statements for the years ended December 31, 2021 and 2020 (note 6). On February 1, 2023, the Company performed a share consolidation of all its issued and outstanding common shares, stock options and warrants on the basis of a consolidation ratio of ten pre-consolidation shares to one post consolidation share. The quantities and per unit prices of the Company's common shares, stock options and warrants presented in these audited annual consolidated financial statements have been retroactively adjusted to give effect to the share consolidation. The Company’s registered office is located at 231 Dundas Street East, Belleville, Ontario, K8N 1E2 and its principal executive office is located at 440, Boul. Armand-Frappier, suite 300, Laval, Québec, Canada, H7V 4B4. Liminal has active business operations in Canada and the United Kingdom. Structured Alpha LP, or SALP, is Liminal’s majority and controlling shareholder and is considered Liminal’s parent entity for accounting purposes. Thomvest Asset Management Ltd., or Thomvest, is the general partner of SALP and the ultimate controlling parent, for accounting purposes, of Liminal is The 2003 TIL Settlement. The consolidated financial statements for the year ended December 31, 2022 are presented in Canadian dollars, $ or CAD, and have been prepared in accordance with International Financial Reporting Standards, or IFRS, as issued by the International Accounting standards Board, or IASB, on a going concern basis, which presumes the Company will continue its operations for the foreseeable future and will be able to realize its assets and discharge its liabilities and commitments in the ordinary course of business. During the year ended December 31, 2022, the Company incurred a net loss from continuing operations of $ 28.9 million ( $ 45.1 million for the year ended December 31, 2021) and had negative operating cash flows, including continuing and discontinued operations, of $ 31.8 million ( $ 99.6 million for the year ended December 31, 2021). At December 31, 2022, the Company had an accumulated deficit of $ 1,082.3 million ( $ 1,074.2 million at December 31, 2021) and a working capital of $ 31.2 million ( $ 96.1 million at December 31, 2021). With Liminal’s discontinuation of the development of its small molecule product candidate, fezagepras, in July 2022, Liminal’s main activities relate to the development of small molecule product candidates. The Company’s cash runway is dependent on the research programs currently underway, the pace of their progression and their outcome, as well as those planned to be undertaken in the short term. As such, there is always a degree of uncertainty in regard to the outcome or cost of those programs. The cash runway is also dependent on decisions the Company makes in terms of managing its capital, including raising capital through the issuance of debt or equity, and the Company's ability to conclude such financing transactions at an acceptable cost. The need to complete financing transactions in the future is likely to continue until the Company can generate sufficient product revenues to finance its cash requirements. Management may revert to a variety of sources for financing future cash needs including public or private equity offerings, debt financings, strategic collaborations, alliances and licensing arrangements, grant funding, selling non-core assets or other sources. Despite the Company’s efforts to obtain the necessary funding and improve profitability of its operations, there can be no assurance of its success in doing so, especially with respect to its access to further funding on acceptable terms, if at all. The Company currently expects that its existing resources will be sufficient to fund its planned operations and expenditures into the first quarter of Fiscal 2024. These circumstances indicate the existence of a material uncertainty that may cast substantial doubt about the Company’s ability to continue as a going concern. If the Company is unable to secure additional capital, it may be required to curtail its research and development initiatives and take additional measures to reduce costs in order to conserve its cash in amounts sufficient to sustain operations and meet its obligations. These measures could cause significant delays in the Company’s preclinical, clinical and regulatory efforts, which are critical to the realization of its business plan. These consolidated financial statements do not include any adjustments to the amounts and classification of assets and liabilities that might be necessary should the Company be unable to continue as a going concern. Such adjustments could be material.

Material accounting policies

Material accounting policies	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Material accounting policies	2. Material accounting policies Statement of compliance These audited annual consolidated financial statements for the year ended December 31, 2022, or consolidated financial statements, have been prepared in accordance with IFRS as issued by the IASB and were approved by the Board of Directors on March 14, 2023. Functional and presentation currency The consolidated financial statements are presented in Canadian dollars, ($ or CAD) which is also the Company’s functional currency. The use of other currencies will be specified. Basis of consolidation The consolidated financial statements include the accounts of Liminal BioSciences Inc., and those of its subsidiaries. The Company’s subsidiaries at December 31, 2022, 2021 and 2020 are as follows: Name of subsidiary Segment activity Place of incorporation and Proportion of ownership interest held 2022 2021 2020 Fairhaven Pharmaceuticals Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal R&D BioSciences Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal BioSciences Holdings Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Liminal BioSciences Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Pharma SMT B.V Small molecule therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Prometic Bioproduction Inc. Plasma-derived therapeutics Quebec, Canada nil 1) nil 1) 100 % Prometic Plasma Resources Inc. Plasma-derived therapeutics Winnipeg, Canada nil 1) nil 1) 100 % Telesta Therapeutics Inc. Plasma-derived therapeutics Quebec, Canada 100 % 100 % 100 % NantPro Biosciences, LLC Plasma-derived therapeutics Delaware, U.S. 73 % 73 % 73 % Prometic Biotherapeutics Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Plasma Resources USA Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Biotherapeutics Ltd Plasma-derived therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Biotherapeutics B.V. Plasma-derived therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Pathogen Removal and Diagnostic Corporate Delaware, U.S. 100 % 77 % 77 % 1) Entity sold in 2021 as part of our divestment of the plasma-derived therapeutics segment. 2) Entity deregistered from the Business Register in 2022. The Company consolidates investees when, based on the evaluation of the substance of the relationship with the Company, it concludes that it controls the investees. The financial statements of the subsidiaries are prepared for the same reporting period as the parent Company, using consistent accounting policies. All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. When a subsidiary is not wholly-owned the Company recognizes the non-controlling interests’ share of the net assets and results of operations in the subsidiary. Financial instruments Recognition and derecognition Financial instruments are recognized in the consolidated statement of financial position when the Company becomes a party to the contractual obligations of the instrument. On initial recognition, financial instruments are recognized at their fair value plus, in the case of financial instruments not at fair value through profit or loss, or FVPL, transaction costs that are directly attributable to the acquisition or issue of financial instruments. Financial assets are subsequently derecognized when payment is received in cash or other financial assets or if the debtor is discharged of its liability. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing liability is replaced by another from the same creditor on substantially different terms, or the terms of the liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the consolidated statement of operations. Classification Subsequent to initial recognition, financial instruments are measured according to the category to which they are classified. Financial instruments are measured at amortized cost unless they are classified as fair value through other comprehensive income, or FVOCI, classified as FVPL or designated as FVPL, in which case they are subsequently measured at fair value. The classification of financial asset debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Assets that are held to collect contractual cash flows where those cash flows solely represent payments of principal and interest are measured at amortized cost. Equity instruments that are held for trading (including all equity derivative instruments) are classified as FVPL. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVPL. The Company classifies cash, trade receivables, other receivables, restricted cash, and long-term deposits as financial assets measured at amortized cost and trade payables, wages and benefits payable, royalty payment obligations and long-term debt as financial liabilities measured at amortized cost. The Company classifies the warrant liability as a financial liability at FVPL for which the variation in fair value is recorded in consolidated statement of operations. Inventories Inventories of raw materials and finished goods are valued at the lower of cost and net realizable value. Cost is determined on a first in, first out basis. The cost of manufactured inventories comprises all costs that are directly attributable to the manufacturing process, such as raw materials, direct labour and manufacturing overhead based on normal operating capacity. Net realizable value is the estimated selling price in the ordinary course of business and the estimated selling costs except for raw materials for which it is determined using replacement cost. Capital assets Capital assets are recorded at cost less any government assistance, accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as described below. Capital asset Period Buildings and improvements 20 years Leasehold improvements The lower of the lease term and the useful life Production and laboratory equipment 5 - 20 years Furniture 5 - 10 years Computer equipment 3 - 5 years Government assistance Government assistance programs, including investment tax credits on research and development expenses and salary and rent subsidies are reflected as reductions to the cost of the assets or to the expenses to which they relate and are recognized when there is reasonable assurance that the assistance will be received and all attached conditions are complied with. Right-of-use assets The Company recognizes a right-of-use, or ROU, asset at the commencement date of a lease which is when the date at which the underlying asset is available for use. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use asset is depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. Intangible assets Intangible assets are carried at cost less accumulated amortization. Amortization commences when the intangible asset is available for use and is calculated over the estimated useful lives of the intangible assets acquired using the straight-line method. The maximum period used for each category of intangible asset are presented in the table below. Intangible asset Period Licenses and other rights 30 years Donor lists 10 years Patents 20 years Software 5 years Impairment of long-lived assets At the end of each reporting period, the Company reviews the carrying amounts of its capital, ROU and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If impairment indicators exist, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any. For intangible assets not yet available for use, an impairment test is performed annually at November 30, until amortization commences, whether or not there are impairment indicators. The recoverable amount is the higher of the fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. An impairment loss is recognized when the carrying amount of an asset or a cash-generating unit, or CGU, exceeds its recoverable amount by the amount of this excess. An impairment loss is recognized immediately in profit or loss in the period during which the loss is incurred. An impairment loss can be subsequently reversed, if certain conditions are met and the amount of the reversal will not exceed the carrying amount that would have been determined had an impairment loss not been recognized for the asset or CGU in prior periods. A reversal of an impairment loss is recognized immediately in profit or loss. Lease liabilities At the commencement date of a lease, the Company recognizes a lease liability measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating a lease, if the lease term reflects the Company exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognized as expense in the period on which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of a lease liability is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of a lease liability is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment whether the underlying asset will be purchased. The Company applies the short-term lease recognition exemption to leases of 12 months or less, as well as the lease of low-value assets recognition exemption. Lease payments on short-term leases and leases of low-value assets are recognized as expense on a straight-line basis over the lease term. The Company has elected, for the class of assets related to the lease of building space, not to separate non-lease components from lease components, and instead account for each lease component and any associated non-lease components as a single lease component. Provisions If changes in circumstances render a contract to be onerous, meaning the unavoidable cost of meeting the contract exceeds the econom ic benefits expected under it, the Company recognizes the present value of the obligations as a provision. Before a separate provision for an onerous contract is established, an entity recognizes any impairment loss that has occurred on assets dedicated to that contract. The amount recognized as a provision is the best estimate of the cash disbursements required to settle the present obligation at the end of a reporting period and as such, a provision will change if the estimate changes. The discount rate used is the pre-tax rate that reflects the market assessment of the time value of money and the risks specific to the liability. Revenue recognition Sale of goods Revenue from sale of goods is recognized when the terms of a contract with a customer have been satisfied. This occurs when: • The control over the product has been transferred to the customer; and • The product is received by the customer or transfer of title to the customer occurs upon shipment. Following delivery, the customer bears the risks of obsolescence and loss in relation to the goods. Revenue is recognized based on the price specified in the contract, net of estimated sales discounts and returns. Revenue from the sale of goods is presented as part of the results from discontinued operations. Royalty revenue Royalty revenues are recognized once the sale of products to which the royalties give rise occurs. Rental revenue The Company accounts for the lease or sub-lease with its tenant as an operating lease when the Company has not transferred substantially all of the risks and benefits of ownership of its property or leased property. Revenue recognition under an operating lease commences when the tenant has a right to use the leased asset, and the total amount of contractual rent to be received from the operating lease is recognized on a straight-line basis over the term of the lease. Rental revenue also includes recoveries of operating expenses and property taxes. Research and development expenses Expenditure on research activities is recognized as an expense in the period during which it is incurred. An internally generated intangible asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale; • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditures attributable to the intangible asset during its development. To date, the Company has not capitalized any development costs. Foreign currency translation Transactions and balances Transactions in foreign currencies are initially recorded by the Company and its entities at their respective functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange at the reporting date. All differences are taken to the consolidated statement of operations. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates when the initial transactions took place. Group companies The assets and liabilities of foreign operations are translated into Canadian dollars at the rate of exchange prevailing at the reporting date and their statements of operations are translated at exchange rates prevailing at the dates of the transactions. The exchange differences arising on the translation are recognized in other comprehensive loss. On disposal of a foreign operation, the component of other comprehensive loss relating to that particular foreign operation is reclassified from the consolidated statement of comprehensive loss to the consolidated statement of operations as part of the gain or loss on the disposal of the foreign operation. Share-based payments The fair value of stock options granted by the Company is determined at the grant date using the Black-Scholes option pricing model and is expensed over the vesting period of the options. Grants with graded vesting are considered to be multiple awards for fair value measurement. An estimate of the number of awards that are expected to be forfeited is also made at the time of grant and revised periodically if actual forfeitures differ from those estimates. The Company also made use of a restricted share unit plan as part of its long-term incentive plan up until the end of 2020. The fair value of Restricted Share Units, or RSU, is determined using the market value of the Company’s shares on the grant date. The expense associated with RSU awards that vest over time are recognized over the vesting period. When the vesting of RSU is dependent on meeting performance targets as well as a service requirement, the Company will estimate the outcome of the performance targets to determine the expense to recognize over the vesting period, and revise those estimates until the final outcome is determined. An estimate of the number of awards that are expected to be forfeited is also made at the time of grant and revised periodically if actual forfeitures differ from those estimates. The Company’s policy is to issue new shares upon the exercise of stock options and the release of RSU for which conditions have been met. Assets held for sale and discontinued operations The Company classifies non-current assets and disposal groups as held for sale at the end of a given reporting period if their carrying amounts will be recovered principally through a sale rather than through continuing use. Such non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and their fair value less cost to sell. Costs to sell are the incremental costs directly attributable to the sale, excluding finance costs and income tax expense. Such assets are only presented as held for sale when the sale is highly probable and the assets or disposal group are available for immediate sale in their present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the sale will be withdrawn. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification. Capital assets included as part of the assets held for sale are not depreciated once classified as held for sale. Assets and liabilities classified as held for sale are presented separately as current items in the consolidated statement of financial position. The results of discontinued operations are presented net of tax in the consolidated statement of operations. Incremental cost related to the disposition and income taxes are allocated to discontinued operations. The discontinued operations also include the gain or loss on the disposal, which will also include the reclassification of historical exchange differences on translation of foreign operations sold. The results of discontinued operations exclude the allocation of the corporate finance costs and general corporate overhead in the form of management fees if the costs will continue to be incurred by Liminal following the disposition. The prior period results from discontinued operations are reclassified and presented in the consolidated statements of operations. Share and warrant issue expenses The Company records share and warrant issue expenses as an increase to the deficit.

Significant accounting judgemen

Significant accounting judgements and estimation uncertainty	12 Months Ended
	Dec. 31, 2022
Disclosure of changes in accounting estimates [abstract]
Significant accounting judgements and estimation uncertainty	3. Significant accounting judgements and estimation uncertainty The preparation of these consolidated financial statements requires the use of judgments, estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities and the accompanying disclosures. The uncertainty that is often inherent in estimates and assumptions could result in material adjustments to assets or liabilities affected in future periods. The significant judgments made and estimates used in the preparation of these consolidated financial statements are explained below. Significant judgments Going concern - In assessing whether the going concern assumption is appropriate and whether there are material uncertainties that may cast significant doubt about the Company’s ability to continue as a going concern, management must estimate future cash flows for a period of at least twelve months following the end of the reporting period by considering relevant available information about the future. Management has considered a wide range of factors relating to expected cash inflows such as whether the Company will earn other significant revenues, what will be the next steps in its research and development programs and the related expenditures as well as the financing strategy it would like to pursue and the potential sources of debt and equity financing available to it in case further financing is desired. Management has also estimated expected cash outflows such as operating and capital expenditures and debt repayment schedules. These cash flow estimates are subject to uncertainty. Functional currency – The functional currency of foreign subsidiaries is reviewed on an ongoing basis to assess if changes in the underlying transactions, events and conditions have resulted in a change. This assessment is also performed for new subsidiaries. When assessing the functional currency of a foreign subsidiary, management’s judgment is applied in order to determine, amongst other things, the primary economic environment in which an entity operates, the currency in which the activities are funded and the degree of autonomy of the foreign subsidiary from the reporting entity in its operations and financially. Judgment is also applied in determining whether the inter-company loans denominated in foreign currencies form part of the parent Company’s net investment in the foreign subsidiary. Considering such loans as part of the net investment in the foreign subsidiary results in foreign currency translation gains or losses from the translation of these loans being recorded in other comprehensive loss instead of the consolidated statement of operations. Share-based compensation - On March 23, 2020, the board of directors of the Company approved a plan to seek shareholder approval to modify the exercise price of certain stock options as disclosed in note 17b. In order to determine when the expense related to this modification is recognized in the consolidated statement of operations, management evaluated the timing of notification to option holders, the timing and method of determining the exercise price and the service period. Management further considered whether the holders of the stock options had sufficient understanding of the terms and conditions of the potentially revised awards, the degree of certainty of the approval for the repricing and whether the service period for earning the rights to the awards had commenced. Management concluded that the definition of the grant date was not met but that the service period had commenced and therefore a preliminary calculation of the incremental fair value of the repricing of the awards was performed using assumptions as of March 31, 2020. On May 26, 2020, the conditions for a grant date were met and the options exercise price was revised to $ 152.10 and a final calculation to determine the incremental fair value of the repriced options was performed. Estimates and assumptions COVID-19 – The impact of the COVID-19 pandemic on the financial statements for years ended December 31, 2022 and 2021 has been limited. During a portion of 2021, the Company was eligible for salary and rent subsidy programs from the Government of Canada under which it submitted claims (note 21). As of the date of these consolidated financial statements, there are no subsidy programs to which the Company is eligible. Fair value of financial instruments – The individual fair values attributed to the different components of a financing transaction, are determined using valuation techniques. Management uses judgment to select the methods used to determine certain inputs/assumptions used in the models and the models used to perform the fair value calculations in order to determine, 1) the values attributed to each component of a transaction at the time of their issuance, 2) the fair value measurements for certain instruments that require subsequent measurement at fair value on a recurring basis and 3) the fair value of financial instruments subsequently carried at amortized cost. When the determination of the fair value of a new loan is required, discounted cash flow techniques which includes inputs that are not based on observable market data and inputs that are derived from observable market data are used. When determining the appropriate discount rates to use, Management seeks comparable interest rates, where available. If unavailable, it uses those considered appropriate for the risk profile of a Company in the industry. In determining the fair value of the warrants issued in November 2020 (note 15), which are presented as a warrant liability in the consolidated statement of financial position and considered to be a level 3 measurement, the Company made assumptions on unobservable inputs used in the valuation model that have an important impact on the resulting fair value computed. Notably, the Company estimated the timing and the amounts of equity financings it expects to complete before the expiry of those warrants. The fair value computed could be higher if the actual equity financing needs of the Company are higher than those expected. The Company also estimated the future volatility of the common shares of Liminal for the contractual life of the warrants. To do so, the Company used the historical volatility of its own shares and of comparable companies in the same industry as a starting basis for this estimate and also considered whether there are factors that would indicate that the historical volatility is not indicative of the future. In addition, the Company applied an illiquidity discount rate on the resulting Black-Scholes pricing model to reflect that the November 2020 warrants are not publicly traded instruments and therefore the ability to sell them is limited. In establishing the illiquidity discount rate, the Company considered the remaining life of the warrants and the volatility assumption for the underlying shares. Had the Company selected a higher volatility rate and/or a lower illiquidity discount rate, the fair value of the warrant liability would have been higher. The fair value estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of these instruments that are not quoted in an active market. Uncertainty over income tax treatments - R&D tax credits for the current and prior periods are measured at the amount the Company expects to recover, based on its best estimate and judgment, of the amounts it expects to receive from the tax authorities as at the reporting date, either in the form of income tax refunds or refundable grants. However, there are uncertainties as to the interpretation of the tax legislation and regulations, in particular regarding what constitutes eligible R&D activities and expenditures, as well as the amount and timing of recovery of these tax credits. In order to determine whether the expenses it incurs are eligible for R&D tax credits, the Company must use judgment in determining whether its complex R&D activities qualify for available tax credits, which makes the recovery of tax credits uncertain. As a result, there may be a significant difference between the estimated timing and amount recognized in the consolidated financial statements in respect of tax credits receivable and the actual amount of tax credits received as a result of the tax administrations' review of matters that were subject to interpretation. These uncertainties, relating to entities the Company has sold may still affect Liminal as certain indemnification obligations may be called upon, subject to contractual limitations, when these entities may be subjected to the tax administrations reviews for taxation periods prior to the sale. The amounts recognized in the consolidated financial statements are based on the best estimates of the Company and in its best possible judgment, as noted above. Assessing the recoverable amount of long-lived assets - The Company evaluates the recoverable value of long-lived assets when indicators of impairment arise or as part of the annual impairment test, if there are intangible assets not yet available for use. The recoverable value is the higher of the value in use and the fair value less costs of disposal, or FVLCD. Long-lived assets include capital assets, ROU assets and intangible assets such as patents and licenses and other rights. Some of these rights are considered not available for use until regulatory approval to commercialize the product candidate is obtained. When calculating the net recoverable amounts for the impairments on continuing operations (note 24) and discontinued operations (note 6), management made estimates and assumptions regarding the outcome of certain future events, future cash flows and their timing. When determining the FVLCD for its CGU plasma-derived product Ryplazim ® (plasminogen) or Ryplazim ® (note 6), significant estimates made included amongst others, the outcome of the exercise it had undertaken in evaluating the potential alternatives for the Ryplazim ® CGU, including the probability of completing a sale or closing those activities; the operating cash outflows to support those operations until one of the alternative strategies was executed; the outcome of the FDA review of the Company’s Biological License Application, or BLA for its Ryplazim ® product candidate and the timing of completion of the review; if the Company would be able to benefit from the monetization of a Priority Review Voucher, if received, and what would be the amount received upon its monetization; and whether some assets, liabilities and commitments could potentially be excluded from the activities sold and for those commitments that could be retained, the possibility of reducing those commitments and what would be their settlement amount. A 10 % change in the probability weighted terminal value would have impacted the impairment recorded on the Ryplazim ® CGU by $ 3,638 . When calculating the FVLCD of an asset or a group of assets for which selling price information for comparable assets are not readily available, management also must make assumptions regarding the value it may recuperate from its sale. Share-based compensation - To determine the fair value of stock options on a given date, the Company must determine the assumptions that will be used as inputs to the Black-Scholes option pricing model, including the assumption regarding the future volatility of the common shares of Liminal for the expected life of the stock options. The Company uses the historical volatility as a starting basis for the estimate and also considers whether there are factors that would indicate that the past volatility is not indicative of the future volatility. In making this assessment, management considers changes in the Company's activities and other factors such as a significant share consolidation. As the volatility is an assumption that has a significant impact on the calculated value of a stock option, the impact of this estimate can significantly impact the share-based payment expense over the vesting period of an award. Valuation of deferred income tax assets – To determine the extent to which deferred income tax assets can be recognized, management estimates the amount of probable future taxable profits that will be available against which deductible temporary differences and unused tax losses can be utilized. Management exercises judgment to determine the extent to which realization of future taxable benefits is probable, considering the history of taxable profits, budgets and forecasts and availability of tax strategies. Estimates and assumptions about future events and their effects cannot be determined with certainty and therefore require the exercise of judgment. As of the date of issuance of these financial statements, the Company is not aware of any specific event or circumstance that would require it to update its estimates, assumptions and judgments or revise the carrying value of its assets or liabilities, and the Company is unable to estimate the potential impact on its future business or its financial results as of the date of this filing. These estimates may change as new events occur and additional information is obtained and changes in those estimates are recognized in the consolidated financial statements as soon as they become known.

Change in standards, interpreta

Change in standards, interpretations and accounting policies	12 Months Ended
	Dec. 31, 2022
Disclosure of initial application of standards or interpretations [abstract]
Change in standards, interpretations and accounting policies	4. Change in standards, interpretations and accounting policies a) Adoption of new accounting standards The accounting policies used in these annual consolidated financial statements are consistent with those applied by the Company in its December 31, 2021 and 2020 audited annual consolidated financial statements except for the amendments to certain accounting standards which are relevant to the Company and were adopted by the Company since January 1, 2021 as described below. Amendments to IFRS 3, Business Combinations or IFRS 3 The amendments to IFRS 3 clarify the definition of a business and includes an optional concentration test to determine whether an acquired set of activities and assets is a business. These amendments were adopted on January 1, 2020 and are applied prospectively to acquisitions made on or after this date. Amendment to IFRS 16 , Leases or IFRS 16 for COVID-19-Related Rent Concessions - IFRS 16 has been revised to incorporate an amendment issued by the IASB in May 2020. The amendment permits lessees not to assess whether particular COVID-19-related rent concessions are lease modifications and, instead, account for those rent concessions as if they were not lease modifications. In addition, the amendment to IFRS 16 provides specific disclosure requirements regarding COVID-19-related rent concessions. The amendment was adopted as of January 1, 2021 and had no impact on the financial statements for the years ended December 31, 2022 and 2021 since the Company has not benefited from COVID-19 related rent concessions. Amendment to IAS 1, Presentation of Financial statements or IAS 1 - IAS 1 has been revised to require the disclosure of material accounting policies rather than significant accounting policies and provides guidance to apply materiality judgments to accounting policy disclosure. The Company early adopted these amendments, and consequential amendments to other standards, for its annual audited financial statements for the year ended December 31, 2022 resulting in a reduction of its accounting policy disclosure in note 2 - Material accounting policies. Amendments to IAS 37, Provisions, Contingent Liabilities and Contingent Assets (IAS 37) - IAS 37 has been revised to specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. The amendments are effective for annual reporting periods beginning on or after January 1, 2022. The adoption of these amendments had no impact on the computation of the provision. Amendment to IFRS 9 Financial Instruments ( IFRS 9) - IFRS 9 has been revised to clarify the fees an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. The adoption of the amendment had no impact on the financial statements and will be applied to financial liabilities that are modified after the date of adoption. Amendments to IAS 12, Income taxes (IAS 12) - The amendments to IAS 12 clarify the accounting for deferred tax assets or liabilities arising from a single transaction such as leases, namely that the scope of the recognition exemption no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. The Company early adopted these amendments for its annual financial statements for the year ended December 31, 2022, which mainly affect the Company’s accounting for deferred tax assets and deferred tax liabilities pertaining to right of use assets and lease liabilities. There will be little to no effect on the amounts reported in the consolidated statements of financial position or the consolidated statements of operations, since only a small portion of the Company’s deferred tax assets are being recognized based on their current potential to be recovered with future tax profits. Note 24 - Income taxes note disclosures will be affected as the deferred tax assets and liabilities pertaining to the leases will no longer be presented on a net basis. b) New Standards and interpretations not yet adopted The IFRS accounting standards, amendments, and interpretations that the Company reasonably expects may have a material impact on the disclosures, the financial position or results of operations of the Company when applied at a future date are as follows: Amendments to I AS 8, Accounting policies , Changes in Accounting Estimates and Errors (IAS 8) - The amendments to IAS 8 introduce a definition of accounting estimates and provide clarifications to distinguish accounting policies from accounting estimates. The amendments are applicable retrospectively and are effective for annual reporting periods beginning on or after January 1, 2023 with earlier application permitted. The Company concluded that these amendments will not have an impact on its financial statements at the date of adoption and for the comparative periods. Amendments IAS 1, Presentation of Financial Statements (IAS 1) - IAS 1 has been revised to clarify how to classify debt and other liabilities as current or non-current. The amendments help to determine whether, in the statement of financial position, debt and other liabilities with an uncertain settlement date should be classified as current (due or potentially due to be settled within one year) or non-current. The amendments also include clarifying the classification requirements for debt an entity might settle by converting it into equity. The amendments are applicable retrospectively and are effective for annual reporting periods beginning on or after January 1, 2023 with earlier application permitted. The Company concluded that these amendments will not have an impact on its financial statements at the date of adoption and for the comparative periods.

Acquisition of Fairhaven Pharma

Acquisition of Fairhaven Pharmaceuticals Inc	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about business combination [abstract]
Acquisition of Fairhaven Pharmaceuticals Inc	5. Acquisition of Fairhaven Pharmaceuticals Inc. Pursuant to a share purchase agreement, or SPA, dated July 17, 2020 , the Company acquired 100 % of the issued and outstanding common shares of Fairhaven Pharmaceuticals Inc., or Fairhaven, a company with a preclinical research program of small molecule antagonists. As consideration for the acquisition, the Company issued 202,308 common shares. Upon achievement of certain pre-determined research and development milestones prior to July 17, 2025, the Company may be obligated to make additional payments in the form of common shares totaling up to $ 4,374 . The number of shares to be issued, if any, upon completion of a milestone, will be calculated using the five -trading day volume weighted average trading price, or VWAP, of the Company’s common shares on Nasdaq prior to the achievement of such milestone events. As Fairhaven did not meet the definition of a business under IFRS 3, the acquisition has been accounted for as an asset acquisition, the total cost of the net assets acquired being the fair value of the consideration paid. The shares issued were recorded at a fair value of $ 3,441 , based on the closing price of Liminal’s common shares at the date of the transaction. The transaction costs of $ 308 incurred by the Company were capitalized and allocated to the net assets acquired. Any future milestone payments would be recognized if and when the triggering event occurs. The consideration paid and the allocation thereof to the net assets acquired were as follows: Cost of acquisition Fair value of common shares issued $ 3,441 Cash payment 50 Total consideration paid $ 3,491 Transaction fees 308 Total cost of acquisition $ 3,799 Net assets acquired Current assets $ 217 Licenses and other rights (note 11) 3,796 Current liabilities ( 214 ) Total net assets acquired $ 3,799

Discontinued operations

Discontinued operations	12 Months Ended
	Dec. 31, 2022
Discontinued Operations [Abstract]
Discontinued operations	6. Discontinued operations The Company entered into various agreements, including two share purchase agreement(s), or SPA(s), in 2021 for the sale of businesses and assets that were no longer part of its core strategy. In 2022, the Company has terminated a legacy agreement with a Contract Development Manufacturing Organization, of CDMO, relating to its previously owned plasma-derived therapeutics business, and continues to take steps towards the divestment of non-core assets. Discontinued operations for the periods presented in the consolidated financial statements comprise the revenues and expenses of operations and the gains and transaction expenses related thereto, for the following activities, assets and liabilities: • four subsidiaries namely Prometic Plasma Resources Inc. (PPR), Prometic Plasma Resources USA Inc. (PPR USA), Prometic Bioproduction Inc. (PBP) and Prometic Biotherapeutics Inc. (PBT), which were formerly part of the plasma-derived therapeutics segment and which were sold, together with the Priority Review Voucher (PRV), in a series of transactions in 2021, and another subsidiary, Prometic Biotherapeutics Ltd, also part of the same segment, which operations have ceased; • the obligations towards a CDMO it retained upon the sale of the plasma derived business; and • the operating costs and the gain on disposition of the Labrosse facility, located in Pointe-Claire, Québec in December 2022. All amounts relating to the activities above have been presented as discontinued operations in the current and prior periods. More specifically, we have restated the prior periods to remove the impact of those operations from all lines in the financial statements (revenues, cost of sales and production cost, R&D and administration, selling and marketing being the lines most impacted) and have reclassified those results to the income (loss) from discontinued operations lines in the interim financial statements. The proceeds and expenses pertaining to the sale of the businesses and assets are included as part of the gain (loss) on sale of discontinued operations. The sale of PPR and PPR USA, the plasma collection centers, to Kedrion S.p.A., or Kedrion, closed on May 21, 2021. Concurrently with the closing of this transaction, the Company entered into an option agreement, or Option, which granted Kedrion the right to acquire the Ryplazim ® business by June 15, 2021 which was subsequently extended to June 22, 2021. The SPA for the Ryplazim ® business was signed on June 2, 2021, with the sale of PBP subsequently closing on July 9, 2021. Between the original expiry date of the Option and the sale of PBP, the Company received additional proceeds compensating the Company for the extension of the Option and the operating costs of PBP until that date. On August 6, 2021, PBT entered into a definitive agreement for the sale of the PRV for proceeds of USD 105 million. The sale of the PRV closed on September 28, 2021 with Liminal receiving $ 130,966 (net of selling costs of $ 1,891 ). The sale of PBT closed on October 15, 2021. As part of the SPAs signed with Kedrion, the Company may be required to indemnify the buyer if certain events occur following the closing of each sale transaction, subject to contractual limitations on such indemnifications. The buyer has notified us of potential claims for indemnification since the transactions originally closed which are still under evaluation. Estimates of potential payments and actual payments, if any, are/will be recorded against the gain on sale of discontinued operations, in the period an indemnification obligation becomes known. In August 2022, Liminal entered into an agreement for the termination of its legacy CDMO agreement which resulted in the immediate termination of the agreement, and all obligations associated therewith in return for payments totaling $ 18,000 . A first payment of $ 11,200 was made upon execution of the agreement and covered past sums due to the date of termination. The Company paid $ 3,400 in January 2023 and the remaining $ 3,400 will be payable in January 2024. The CDMO agreement is accounted for in part as a lease (note 13) and an onerous contract provision (note 14) and the termination agreement resulted in the extinguishment of the entire lease liability and the recognition of a gain on modification of a liability, included in financing costs from discontinued operations of $ 16,019 and a reversal in the provision of $ 10,741 , included in research and development expenses from discontinued operations. The Labrosse facility, formerly part of the plasma-derived therapeutics segment and previously classified as property, plant and equipment, met the criteria to be classified as held for sale during the quarter ended March 31, 2022 at a carrying amount of $ 829 . The Labrosse facility was sold in December 2022 resulting in a recognition of a gain of $ 2,345 on disposition of capital assets from discontinued operations. Gain on sale of subsidiaries The details of the gain on sale of subsidiaries during the years ended December 31, 2022, 2021 and 2020 is provided in the table below: Year ended December 31 2022 2021 2020 Sale of bioseparation business Proceeds received $ — $ — $ 3,380 Less: Carrying amount of net assets sold — — — Transaction costs — — — Reclassification of foreign currency translation reserve — — — Gain on sale of bioseparation business $ — $ — $ 3,380 Sale of plasma collection centers Proceeds received $ — $ 13,570 $ — Less: Carrying amount of net assets sold — 10,849 — Transaction costs — 204 — Reclassification of foreign currency — ( 44 ) — Gain on sale of plasma collection centers $ — $ 2,561 $ — Sale of Ryplazim business Proceeds received $ — $ 159,787 $ — Less: Carrying amount of net assets sold — 19,541 — Indemnification adjustments 600 116 — Transaction costs — 2,288 — Gain (loss) on sale of Ryplazim business $ ( 600 ) $ 137,842 $ — Gain (loss) on sale of discontinued taxes $ nil $ ( 600 ) $ 140,403 $ 3,380 During the year ended December 31, 2022, the Company recorded an indemnification adjustment expense of $ 600 , in connection with a disputed research and development tax credit claim with a taxation authority. The carrying amounts of the assets and liabilities of the entities sold during the year ending December 31, 2021, as part of the sale of the plasma collection centers and the Ryplazim ® business, on the dates control of the entities were transferred to the buyer, are as follows: Plasma collection centers Ryplazim business Accounts receivable 137 1,879 Inventories 8,441 4,640 Prepaids 21 399 Other long-term assets 54 50 Capital assets 2,376 9,304 Right-of-use assets 2,000 3,795 Intangible assets 1,092 7,277 Total assets $ 14,121 $ 27,344 Accounts payable and accrued liabilities 639 2,887 Current portion of lease liabilities 665 986 Long-term portion of lease liabilities 1,968 3,930 Total liabilities $ 3,272 $ 7,803 Net assets sold $ 10,849 $ 19,541 Results and cash flows from discontinued operations The net loss from discontinued operations for the years ended December 31, 2022, 2021 and 2020 are presented below: Year ended December 31 2022 2021 2020 Revenues $ 15 $ 949 $ 2,593 Expenses Cost of sales and other production expenses — 1,465 1,868 Research and development expenses 1) 2) ( 11,825 ) 76,733 42,757 Administration expenses 83 2,360 5,933 Impairments — 1,411 19,772 Gain on foreign exchange ( 17 ) ( 136 ) ( 633 ) Finance costs ( 16,019 ) 2,242 6,083 Gain on disposal of capital assets ( 2,345 ) — — Gain on extinguishment of liabilities — — ( 79 ) Income (loss) from discontinued $ 30,138 $ ( 83,126 ) $ ( 73,108 ) Current income tax (note 24) — 1 8 Net loss from discontinued operations $ 30,138 $ ( 83,127 ) $ ( 73,116 ) 1) Research and development expense (income) includes expenses (income) recognized in regard to a provision relating to an agreement with a CDMO. The expense (income) results from changes to the discounted value of the provision caused by increases/decreases in expected payments, including the impact of the termination agreement, and increases in the annual inflation rate that exceed 3 %, and by changes in the discount rates used to calculate the net present value of the provision. 2) On September 29, 2021 prior to the closing of the sale of PBT, PBT paid PBP, which ownership had already passed to Kedrion, $ 39,457 representing 30 % of the net proceeds it received from the sale of the PRV, as compensation for past research and development services. A second payment made by PBT to PBP of $ 6,357 in prepayment for future R&D services on the same date was recognized as R&D expense since this amount would not be recoverable upon the sale of PBT. At September 30, 2021, the carrying amount of the net assets of PBT, presented as assets of disposal group held for sale, exceeded the amount of the proceeds to be received upon the closing of the sale transaction that occurred on October 15, 2021. As assets held for sale must be carried at the lower of their carrying amount or their fair value less cost to sell, an impairment of $ 1,389 was recorded on the intangible assets during the quarter ended September 30, 2021 (note 12). At the beginning of 2021, the Company announced it had undertaken to evaluate potential alternatives aimed at minimizing the plasma-derived therapeutics segment cash burn which may result in divestment in whole or part of this business, or other courses of action including but not limited to the closure of the Ryplazim ® related operations, in order to focus our resources on the small molecules segment. As the capital, intangible and ROU assets in the Ryplazim ® CGU were no longer to be used as originally planned, management proceeded to review them for impairment and writing them down to their net recoverable value determined as the FVLCD using a market approach. The Ryplazim ® CGU includes the assets involved in production, R&D and commercialization activities relating to the Ryplazim ® product candidate that was yet to receive regulatory approval for commercialization. The Ryplazim ® CGU evaluated excluded the assets pertaining to the plasma collection activities since these could generate distinct cash inflows and could have been potentially divested separately from the Ryplazim ® assets. The plasma collection assets were not considered impaired. The FVLCD was calculated using a discounted cash flow model for one year and a terminal value of $ 58.1 million using a post-tax discount rate of 7.75 %. The fair value computed by management is considered as a level 3 computation in the fair value hierarchy under IFRS 13, Fair value measurement . As part of this valuation exercise, management needed to make several key assumptions which affected the cash inflows and outflows considered in the model. The significant estimates used in determining the FVLCD are disclosed in note 3. As a result of this exercise, the Company recorded impairment of $ 665 on capital assets (note 10), $ 18,553 on ROU assets (note 11) and $ 480 on intangible assets (note 12), respectively, representing an aggregate impairment of $ 19,698 on these plasma-derived therapeutic assets for the year ended December 31, 2020. Also during the year, the Company recorded other impairments on ROU assets amounting to $ 74 . The consolidated statements of cash flows for the years ended December 31, 2022, 2021 and 2020 were not restated to present the cash flows from the discontinued operations separately as the Company selected to provide this information in the present note. The cash flows from the discontinued operations and the gain on sale of subsidiaries for the years ended December 31, 2022, 2021 and 2020 are presented in the following table: Year ended December 31 2022 2021 2020 Cash flows from (used in) operating activities 1) $ ( 5,482 ) $ ( 43,089 ) $ 8,015 Cash flows used in financing activities ( 5,500 ) ( 3,470 ) ( 7,943 ) Cash flows from (used in) investing activities 3,179 171,225 ( 729 ) Net effect of currency exchange rate on cash — ( 30 ) 76 Cash flows (used) generated during the year $ ( 7,803 ) $ 124,636 $ ( 581 ) 1) When compiling the cash flows from discontinued operations which include only certain entities from the Liminal group of companies, intra-group cash transfers between entities in the discontinued operations group and those part of continuing activities, for example the funding provided by Liminal to the discontinued operations, have been classified as part of the operating activities cash flows.

Accounts receivable and Others

Accounts receivable and Others	12 Months Ended
	Dec. 31, 2022
Trade and other receivables [abstract]
Accounts receivable and others	7. Accounts receivable and others December 31, December 31, 2022 2021 Trade receivables $ 249 $ 229 Tax credits and government grants 330 — Sales taxes receivable 250 280 Other receivables 348 559 $ 1,177 $ 1,068

Other long-term assets

Other long-term assets	12 Months Ended
	Dec. 31, 2022
Other Non Current Assets [Abstract]
Other long-term assets	. Other long-term assets December 31, December 31, 2022 2021 Long-term deposits $ 30 $ 30 Tax credits receivable 213 332 $ 243 $ 362

Capital assets

Capital assets	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Capital assets	9. Capital assets Production Furniture and Land and Leasehold and laboratory computer Buildings improvements equipment equipment Total Cost Balance at January 1, 2021 $ 4,567 $ 7,349 $ 29,904 $ 3,365 $ 45,185 Additions — — 99 13 112 Disposals — ( 399 ) ( 1,516 ) ( 306 ) ( 2,221 ) Sold - discontinued operations (note 6) — ( 6,324 ) ( 21,525 ) ( 2,256 ) ( 30,105 ) Effect of foreign exchange differences — ( 107 ) ( 45 ) ( 9 ) ( 161 ) Balance at December 31, 2021 $ 4,567 $ 519 $ 6,917 $ 807 $ 12,810 Additions — — — 13 13 Disposals ( 982 ) — ( 22 ) ( 73 ) ( 1,077 ) Effect of foreign exchange differences 1 — — — 1 Balance at December 31, 2022 $ 3,586 $ 519 $ 6,895 $ 747 $ 11,747 Accumulated depreciation Balance at January 1, 2021 $ 804 $ 2,901 $ 20,208 $ 2,481 $ 26,394 Depreciation expense 195 268 662 243 1,368 Disposals — ( 400 ) ( 1,301 ) ( 306 ) ( 2,007 ) Impairments (note 6) — — 22 — 22 Sold - discontinued operations (note 6) — ( 2,400 ) ( 14,281 ) ( 1,744 ) ( 18,425 ) Effect of foreign exchange differences — ( 12 ) ( 7 ) ( 6 ) ( 25 ) Balance at December 31, 2021 $ 999 $ 357 $ 5,303 $ 668 $ 7,327 Depreciation expense 170 33 59 63 325 Disposals ( 152 ) — ( 25 ) ( 73 ) ( 250 ) Effect of foreign exchange differences 1 — — — 1 Balance at December 31, 2022 $ 1,018 $ 390 $ 5,337 $ 658 $ 7,403 Carrying amounts At December 31, 2022 $ 2,568 $ 129 $ 1,558 $ 89 $ 4,344 At December 31, 2021 3,568 162 1,614 139 5,483 Impairment losses of $ nil , $ 22 and $ 665 were recorded on capital assets that were part of the discontinued operations (note 6) during the years ended December 31, 2022, 2021 and 2020, respectively. The depreciation expense for the year ended December 31, 2020 was $ 2,779 .

Right-of-use assets

Right-of-use assets	12 Months Ended
	Dec. 31, 2022
Disclosure of quantitative information about right-of-use assets [abstract]
Right-of-use assets	10. Right-of-use assets Production and laboratory Buildings equipment Other Total Balance at January 1, 2021 $ 8,086 $ 426 $ 45 $ 8,557 Lease modifications and other remeasurements 3 ( 53 ) ( 2 ) ( 52 ) Depreciation expense ( 906 ) ( 95 ) ( 12 ) ( 1,013 ) Sold - discontinued operations (note 6) ( 5,497 ) ( 272 ) ( 26 ) ( 5,795 ) Effect of foreign exchange differences ( 77 ) ( 6 ) ( 5 ) ( 88 ) Net book value at December 31, 2021 $ 1,609 $ — $ — $ 1,609 Lease modifications and other remeasurements 45 — — 45 Depreciation expense ( 508 ) — — ( 508 ) Net book value at December 31, 2022 $ 1,146 $ — $ — $ 1,146 The depreciation expense for the year ended December 31, 2020 was $ 4,578 .

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]
Intangible assets	Intangible assets Licenses and Patents Software Total Cost Balance at January 1, 2021 $ 162,064 $ 6,783 $ 3,306 $ 172,153 Additions (note 5) — 114 ( 1 ) 113 Sold - discontinued operations (note 6) ( 15,006 ) ( 1,403 ) ( 2,963 ) ( 19,372 ) Disposals ( 1,300 ) ( 61 ) ( 33 ) ( 1,394 ) Effect of foreign exchange differences 1 ( 2 ) ( 19 ) ( 20 ) Balance at December 31, 2021 $ 145,759 $ 5,431 $ 290 $ 151,480 Additions — — 6 6 Disposals — — ( 31 ) ( 31 ) Sold - discontinued operations (note 6) — — — — Effect of foreign exchange differences — 46 — 46 Balance at December 31, 2022 $ 145,759 $ 5,477 $ 265 $ 151,501 Accumulated amortization Balance at January 1, 2021 $ 150,592 $ 4,365 $ 1,704 $ 156,661 Amortization expense 316 1,248 399 1,963 Disposals ( 1,298 ) ( 51 ) ( 34 ) ( 1,383 ) Impairments (notes 6, 23) 1,389 341 — 1,730 Sold - discontinued operations (note 6) ( 8,698 ) ( 533 ) ( 1,772 ) ( 11,003 ) Effect of foreign exchange differences 16 ( 13 ) ( 7 ) ( 4 ) Balance at December 31, 2021 $ 142,317 $ 5,357 $ 290 $ 147,964 Amortization expense 245 41 1 287 Disposals — — ( 31 ) ( 31 ) Effect of foreign exchange differences — 41 41 Balance at December 31, 2022 $ 142,562 $ 5,439 $ 260 $ 148,261 Carrying amounts At December 31, 2022 $ 3,197 $ 38 $ 5 $ 3,240 At December 31, 2021 3,442 74 — 3,516 Impairment losses of $ nil , $ 341 and $ 1,087 were recorded on certain licenses and patents pertaining to continuing operations (note 6) during the years ended December 31, 2022, 2021 and 2020, respectively, while impairment losses of $ nil , $ 1,389 and $ 480 were recorded on intangible assets pertaining to discontinued operations during the years ended December 31, 2022, 2021 and 2020, respectively. The amortization expense for the year ended December 31, 2020 was $ 1,090 .

Accounts payable and accrued li

Accounts payable and accrued liabilities	12 Months Ended
	Dec. 31, 2022
Trade and other current payables [abstract]
Accounts payable and accrued liabilities	12. Accounts payable and accrued liabilities December 31, December 31, Trade payables $ 3,403 $ 5,762 Wages and benefits payable 1,651 1,297 Indemnification payable (note 6) 716 113 Current portion of royalty payment obligation (note 17) — 25 Current portion of other employee benefit liabilities (note 17) 198 146 $ 5,968 $ 7,343

Lease liabilities

Lease liabilities	12 Months Ended
	Dec. 31, 2022
Lease liabilities [abstract]
Lease liabilities	13. Lease liabilities The transactions affecting the lease liabilities during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Balance at January 1 $ 22,471 $ 33,452 Interest expense 1,081 3,754 Payments ( 6,282 ) ( 4,321 ) Derecognized - discontinued — ( 7,549 ) Lease modification and other remeasurements ( 15,974 ) ( 2,588 ) Effect of foreign exchange differences 191 ( 277 ) Balance at December 31 $ 1,487 $ 22,471 Less current portion of lease liabilities ( 735 ) ( 7,194 ) Long-term portion of lease liabilities $ 752 $ 15,277 Interest expense on lease liabilities is included as part of finance costs in the consolidated statement of operations. Interest on the lease liabilities was $ 6,030 for the year ended December 31, 2020. On August 12, 2021, the Company gave a notice of early termination of a master services agreement entered into with a CDMO with whom it has a contract pertaining to its former plasma-derived therapeutics business, using the available 5-year early cancellation notification period set forth under the CDMO contract which resulted in a decrease in the term of the contract by 3.8 years. A portion of the commitments under this CDMO contract are accounted for as a lease liability while the non-lease commitment is being accounted for as an onerous contract provision since June 2021 (note 14). The financial impact of revising the lease term to reflect the effect of exercising the termination option was a decrease in lease liabilities of $ 2,529 and the gain on this transaction was recorded as part of the net loss from discontinued operations for the year ended December 31, 2021. In August 2022, the Company terminated a CDMO agreement (note 6) which resulted in the payment of $ 5,500 towards the portion of the agreement that was accounted for as a lease liability and a lease modification gain of $ 16,000 from this particular transaction, as the remainder of the lease liability for this agreement was reduced to $nil.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2022
Restructuring provision [abstract]
Provisions	14. Provisions Initial recognition of provisions at June 30, 2021 $ 21,928 Increase to provisions during the period 439 Effect of foreign exchange difference ( 262 ) Interest expense 90 Balance at January 1, 2022 $ 22,195 Decrease to provision during the period ( 10,741 ) Effect of foreign exchange difference ( 226 ) Interest expense 393 Payments ( 3,930 ) Effect of changes in the discount rate ( 1,001 ) Balance at December 31, 2022 $ 6,690 Less current portion of provision ( 3,400 ) Long-term portion of provision $ 3,290 The Company had a long-term contract with a CDMO for which it had no use following its decision to exit the plasma-derived therapeutics business (note 13). As such, the Company recorded in June 2021, an initial provision for onerous contract for the non-lease portion of the contract calculated as the discounted value of the estimated purchase commitment set forth under the contract using the available 5-year early cancellation notification period. In August 2021, the Company sent the CDMO an early termination notice and the provision was adjusted to reflect the revised maturity date of the contract. The payments under the lease and non-lease portions are variable since there is a CAD/USD foreign exchange variation component that affects each portion, however the total purchase commitment under the lease remains the same at $ 9,000 per year. As such, the effects of the foreign exchange differences have on the computation of the carrying value of the provision from period to period essentially offset by the opposite variation of the foreign exchange differences on the lease portion, or the lease liability, of this same contract (note 13). In August 2022, the Company terminated the CDMO agreement (note 6) which resulted in the payment of $ 3,930 towards the portion of the agreement accounted for as an onerous contract provision and the adjustment of the provision to reflect the remaining $ 6,800 of future disbursements. This resulted in the reversal of the provision of $ 10,741 at the termination date. Subsequent to December 31, 2022, the Company paid $ 3,400 representing the current portion of the provision. The final and remaining payment of $ 3,400 will be paid in January, 2024.

Warrant liability

Warrant liability	12 Months Ended
	Dec. 31, 2022
Warrant Liability [Abstract]
Warrant Liability	15. Warrant liability On February 1, 2023, the Company performed a ten-to-one share consolidation of its common shares, stock options and warrants. The quantities and per unit prices presented throughout the consolidated financial statements, including this note, have been retroactively adjusted to give effect to the share consolidation. 2020 As part of the consideration for the private placement completed on November 3, 2020 (note 17a) where SALP and another investor participated equally, and a subsequent amendment to this private placement agreement made on November 25, 2020, the Company issued a total of 789,472 warrants that expire on November 3, 2025 . Both of these issuances combined are referred to as the November 2020 warrants. Each warrant can be exercised to acquire one common share at an exercise price initially set at USD 55.0 and that can be reduced if equity financings are completed at a lower price before its expiry. The November 2020 warrants do not meet the definition of an equity instrument since the exercise price is denominated in USD which is different than the functional currency of Liminal which is the CAD. Consequently, they are accounted for as a financial instrument, presented as a warrant liability in the consolidated statement of financial position and carried at fair value through profit or loss. The fair value of the warrants issued on November 3, 2020 and November 25, 2020 were $ 10,263 and $ 2,227 , respectively. The portion of the total issuance cost pertaining to the private placement allocated to the issuance of the November 3, 2020 warrants of $ 709 and the fair value of the additional warrants issued on November 25, 2020 were recorded in the consolidated statement of operation transactions in financing costs and administration, selling and marketing expenses respectively. The fair value of the warrant liability of the November 2020 warrants was $ 11,640 at December 31, 2020. The gain of $ 850 resulting from the change in fair value of the warrants since their issuance was recognized in the statement of operations for the year ended December 31, 2020. 2021 and 2022 The fair value of the November 2020 warrants was $ 106 at December 31, 2022 ($ 1,754 at December 31, 2021) and the gain of $ 1,648 , resulting from the change in fair value of the November 2020 warrants during the year ended December 31, 2022 ($ 9,886 during the year ended December 31, 2021) was recognized in the consolidated statement of operations. The fair value for the November 2020 warrants held by SALP was $ 53 and $ 877 at December 31, 2022 and 2021. The fair value of the November 2020 warrants on the various dates discussed above was calculated using a Black-Scholes option pricing model in a Monte Carlo simulation in order to evaluate the downward adjustment mechanism to the exercise price. The assumptions used at the different valuation dates are provided in the table below: December 31, December 31, 2022 2021 Underlying common share fair value (in USD) $ 3.25 $ 10.90 Remaining life until expiry 2.8 3.8 Volatility 51.0 % 56.0 % Risk-free interest rate 4.26 % 1.13 % Expected dividend rate — — Fair value of a warrant calculated using a $ — $ 0.80 Fair value of exercise price adjustment mechanism $ 0.12 $ 1.63 Illiquidity discount 20.0 % 28.0 % Fair value of a warrant (in USD) $ 0.10 $ 1.75 Fair value of a warrant (in CAD) $ 0.13 $ 2.22

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about borrowings [abstract]
Long-term debt	16. Long-term debt 2022 2021 Balance at January 1 $ 38,311 $ 40,532 Stated and accreted interest 520 4,388 Conversion of secured convertible debt into shares — ( 2,664 ) Repayment of principal ( 39,123 ) — Repayment of stated interest — ( 3,945 ) Loss on extinguishments of liabilities 292 — Balance at December 31 $ — $ 38,311 At December 31, 2022 and 2021, the carrying amount of the debt comprised the following loans: December 31, December 31, 2022 2021 First term loan having a principal of $ 10,000 maturing April 23, 2024 bearing stated interest of 10 % per annum 15.05 %) 1) $ — $ 9,188 Second term loan having a principal of $ 29,123 maturing on April 23, 2024 bearing stated interest of 10 % per annum 10.47 %) 1) — 29,123 $ — $ 38,311 Less current portion of long-term debt — — Long-term portion of long-term debt $ — $ 38,311 1) The first and second term loans issued under the consolidated loan agreement with SALP were secured by all the assets of the Company and required that certain covenants be respected including maintaining an adjusted working capital ratio. In February 2022, these loans were repaid in full and the related security interests were released. 2022 On February 15, 2022, the Company repaid the entirety of the first and second term loans, representing an aggregate principal amount of $ 39,123 and the stated interest accrued of $ 484 , for an amount of $ 39,123 , thus terminating the consolidated loan agreement with SALP and releasing the security interests granted by the Company over its assets pursuant to the loan agreement and related documents. The difference of $ 292 between the carrying amount of the loans extinguished and the cash payment was recorded as a loss on extinguishment of liabilities. The Company incurred $ 40 in legal fees in relation to this transaction, which were recorded against the loss on extinguishment of liabilities. The repayment also terminated the royalty stream agreement with SALP resulting in the derecognition of the royalty payment obligation to SALP included in other long-term liabilities and the recognition of a gain on extinguishment of liabilities of $ 120 . In concurrence with the repayment, the 16,873 warrants held by SALP and having an exercise price of $ 152.10 per common share (note 17c) were cancelled. 2021 Concurrently with the Fairhaven acquisition that closed on July 17, 2020 , the Company issued secured convertible debentures, or SCD, to certain former Fairhaven shareholders, for an aggregate principal amount of $ 2,410 and bearing an interest rate of 8 % per annum, compounded quarterly. The SCD were due on the earlier of i) March 31, 2022 , the maturity date, unless converted into common shares of the Company prior to the maturity date or ii) upon a change of control event. At any time prior to the maturity date, the SCD holders have the right to convert the SCD into common shares of the Company. The Company and the parties to the share purchase agreement dated July 17, 2020 entered into an amendment to this agreement in November 2021 to terminate 1) the collective rights of certain sellers to purchase additional SCD issued by the Company for an aggregate principal amount of up to $ 5,740 with substantially the same terms and conditions as set out in the original SCD and 2) the Company’s right, if the pre-determined events allowing the Company to trigger the conversion of the SCD occur prior to the maturity date, to require certain sellers to purchase additional SCD for an aggregate principal amount of up to $ 5,740 , which would then be converted into common shares. On October 20, 2021, the Company exercised its right to convert the entirety of its SCD, having a balance of $ 2,664 on the conversion date into 109,857 common shares of Liminal, using a conversion price of $ 24.20 (USD 19.60 ) calculated as the volume weighted average trading price of the shares in the five trading days immediately preceding the conversion. Liminal’s conversion right became exercisable upon the occurrence of an event which resulted in the Company having a cash balance over $ 75,000 . The difference between the carrying value of the SCD and the fair value of the common shares issued and recorded in share capital of $ 2,589 , calculated using the closing trading price on the conversion date, was $ 75 and was recorded as a gain on extinguishment of a liability.

Share capital and other equity

Share capital and other equity instruments	12 Months Ended
	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [abstract]
Share capital and other equity instruments	17. Share capital and other equity instruments On February 1, 2023, the Company performed a share consolidation of all its issued and outstanding common shares, stock options and warrants on the basis of a consolidation ratio of ten pre-consolidation shares to one post-consolidation share. The quantities and per unit prices of the Company's common shares, stock options and warrants presented in these audited annual consolidated financial statements have been retroactively adjusted to give effect to the share consolidation. a) Share capital Authorized and without par value Common shares: unlimited number authorized, participating, carrying one vote per share, entitled to dividends. Preferred shares: unlimited number authorized, issuable in one or more series. - Series A preferred shares: unlimited number authorized, no par value, non-voting, ranking in priority to the common shares, entitled to the same dividends as the common shares, non-transferable, redeemable at the redemption amount offered for the common shares upon a change in control event. No preferred shares have been issued. Apart from the share consolidation, there were no changes in the issued and outstanding common shares during the year ended December 31, 2022. At December 2022 and 2021, the number of common shares outstanding were as follows: 2022 2021 Number Amount Number Amount Balance - beginning of year 3,104,222 $ 979,849 2,994,350 $ 977,261 Shares issued pursuant to a restricted share — — 14 — Shares issued upon conversion of debt — — 109,858 2,588 Balance - end of year 3,104,222 $ 979,849 3,104,222 $ 979,849 2021 On October 20, 2021, the Company exercised its right to convert, the entirety of its secured convertible debt (note 16) into 109,858 of its common shares. 2020 On January 29, 2020, the Company issued 9,683 common shares as a consideration for the final payment for a license acquired in January 2018. This transaction was accounted for as an extinguishment of the license acquisition payment obligation and the difference between the carrying value of the liability of $ 1,319 and the amount recorded for the shares issued of $ 1,240 , which were valued at the market price of the shares on their date of issuance, was recorded as a gain on extinguishment of liabilities of $ 79 during the year ended December 31, 2020. b) Contributed surplus (Share-based payments) Stock options The Company has established a stock option plan for its directors, officers, employees and service providers. The plan provides that the aggregate number of shares reserved for issuance at any time under the plan may not exceed 374,971 common shares and the maximum number of common shares, which may be reserved for issuance to any individual, may not exceed 5 % of the outstanding common shares. The stock options issued under the plan may be exercised over a period not exceeding ten years from the date they were granted. Most of the stock options outstanding have a contractual life of 10 years . The vesting period of the stock options varies from immediate vesting to vesting over a period not exceeding six years , most of them vesting over four years . Participants meeting certain service and age requirements may see the vesting of certain awards accelerate upon retirement. The vesting conditions are established by the Board of Directors on the grant date. The exercise price is based on the weighted average share price for the five business days prior to the grant. For stock options having a CAD exercise price, the changes in the number of stock options outstanding during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Weighted Weighted average average exercise price exercise price Number ($) Number ($) Balance - beginning of year 102,805 $ 215.29 248,591 $ 187.11 Forfeited ( 1,168 ) 143.47 ( 132,178 ) 143.32 Expired ( 8 ) 21,225.00 ( 13,608 ) 399.56 Balance - end of year 101,629 $ 214.46 102,805 $ 215.29 For options having a USD exercise price, the changes in the number of stock options outstanding during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Weighted Weighted average average exercise price exercise price Number (USD) Number (USD) Balance - beginning of year 74,900 $ 34.88 30,500 $ 46.98 Granted 70,850 6.33 49,200 28.02 Forfeited ( 14,834 ) 16.43 ( 3,800 ) 41.04 Expired — — ( 1,000 ) 42.70 Balance - end of year 130,916 $ 21.52 74,900 $ 34.88 2022 In March 2022, 16,500 stock options having an exercise price of USD 10.20 and vesting over a period of up to four years were issued to executives and a member of the Board of Directors. In June 2022, 44,350 stock options having an exercise price of USD 5.40 and vesting over a period of up to four years , were issued to executives, members of the Board of Directors and employees. Finally, in December, 2022, 10,000 stock options having an exercise price of USD 4.10 and vesting over a period up to four years , were issued to a member of the Company's key management. 2021 In January 2021 , 4,000 stock options having an exercise price of USD 53.40 , of which 2,000 stock options vested immediately and the re maining stock options vest over a period up to one year , were issued to a member of the Board of Directors. In June 2021, 5,000 stock options having an exercise price of USD 40.90 , of which 2,500 stock options vested immediately and the remaining stock options vest over a period up to one year , were issued to a member of the Board of Directors. In July 2021, 5,000 stock options having an exercise price of USD 39.30 , of w hich 1,250 stock options v ested on October 1, 2021 and the remaining stock options vest over a period up to one year , were issued to members of t he Board of Directors. In October 2021, 35,200 stock options, having an exercise price of USD 21.70 and vesting over a period of up to four years , were issued to employees. 2020 In March 2020, Liminal’s board of directors approved a plan to reduce the exercise price of the stock options issued in June 2019, held by active employees and directors at the time of the repricing. On May 26, 2020, a revised exercise price, pending approval, of $ 152.10 was determined, changing the exercise price to the higher of (i) $ 152.10 and (ii) the five trading-day VWAP of Liminal common shares on the repricing date. On June 8, 2020, the repricing of 192,990 of the outstanding stock options having exercise prices of $ 270.00 and $ 360.00 to the revised exercise price was approved at the Company’s annual shareholder meeting. Although the stock options were not repriced until May 26 2020, management concluded that the service period for employees and directors to earn the modified awards had commenced from the date the Company informed the holders of these stock options of the repricing proposal and the expense resulting from the repricing plan should be recognized starting from that date. Using the revised exercise price of $ 152.10 , the Company calculated the final incremental fair value of the repricing on the grant date of May 26, 2020 to be $ 2,998 . Th e incremental grant date fair value of the repriced options was estimated based on the Black-Scholes option-pricing model calculated before and after the effect of the repricing. The following Black-Scholes assumption were used: Expected dividend rate — Expected volatility of share price 93.2 % Risk-free interest rate 0.4 % Expected life in years 6.3 Weighted average grant date incremental fair value $ 15.54 In June 2020, 43,657 stock options, having an exercise price of $ 140.60 and vesting over a period of up to four years , were issued to employees and directors. In October 2020, 2,000 stock options, having an exercise price of US$ 108.00 and vesting over a period of three years were issued to a new director. In December 2020, 28,500 stock options having an exercise price of US$ 42.70 , of which 9,500 stock options vested immediately and the remaining stock options vest over a period up to three years , were issued to key management. During the year ended December 31, 2020, 539 stock options were exercised resulting in cash proceeds of $ 82 and a transfer from contributed surplus to share capital of $ 85 . The weighted average share price on the date of exercise of the stock options during the year ended December 31, 2020 was $ 184.70 . The Company uses the Black-Scholes option pricing model to calculate the fair value of stock options at the date of grant. The weighted average inputs into the model and the resulting grant date fair values during the years ended December 31, 2022, 2021 and 2020 were as follows: 2022 2021 2020 Expected dividend rate — — — Expected volatility of share price 116.0 % 115.0 % 100.5 % Risk-free interest rate 2.97 % 1.21 % 0.5 % Expected life in years 6.8 6.7 6.7 Weighted average grant date fair value $ 7.18 $ 28.52 $ 85.08 At December 31, 2022, stock options issued and outstanding denominated in CAD and USD by range of exercise price are as follows: Weighted Weighted Weighted Range of exercise remaining average average price for stock option Number contractual life exercise price Number exercise price issued in CAD outstanding (in years) ($) exercisable ($) $ 119.90 -$ 146.35 16,288 7.30 $ 136.79 12,390 $ 136.53 $ 146.36 -$ 211.05 79,793 6.43 152.10 65,168 152.10 $ 211.06 - $ 2,130.00 5,025 6.43 358.66 5,025 358.66 $ 2,130.01 -$ 20,700.00 523 5.48 10,761.57 523 10,761.57 101,629 6.56 $ 214.46 83,106 $ 229.04 Weighted Weighted Weighted Range of exercise remaining average average price for stock option Number contractual life exercise price Number exercise price issued in USD outstanding (in years) (USD) exercisable (USD) $ 4.10 -$ 4.75 10,000 9.95 $ 4.10 — $ — $ 4.76 -$ 7.80 39,550 9.43 5.40 3,250 5.40 $ 7.81 - $ 15.95 16,500 9.24 10.20 — — $ 15.96 -$ 41.80 34,866 8.69 26.98 18,292 31.76 $ 41.81 - $ 108.00 30,000 7.94 48.48 24,332 48.04 130,916 8.91 $ 21.52 45,874 $ 38.53 A share-based payment compensation expense of $ 1,864 was recorded for the stock options for the year ended December 31, 2022 ($ 4,252 and $ 6,169 for the year ended December 31, 2021 and 2020 respectively). Restricted share units The Company has established an equity-settled RSU plan for executive officers of the Company, as part of its incentive program designed to align the interests of its executives with those of its shareholders, and in accordance with its long-term incentive plan. The vesting conditions are established by the Board of Directors on the grant date. Participants meeting certain service and age requirements may see the vesting of certain awards accelerate upon retirement. Each vested RSU gives the right to receive a common share. There have been no RSU grants since 2018 and all the RSU that were earned have since been settled. Changes in the number of RSU outstanding during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 2020 Balance - beginning of year — 421 1,757 Forfeited — ( 5 ) ( 5 ) Released — ( 14 ) ( 1,036 ) Paid in cash — ( 402 ) ( 295 ) Balance - end of year — — 421 2022 and 2021 There have been no expenses recorded in 2022 or in 2021 for RSU. During the year ended December 31, 2021, 402 RSU were paid in cash resulting in a reduction to contributed surplus of $ 20 . 2020 During the year ended December 31, 2020, 295 RSU were paid in cash resulting in a reduction to contributed surplus of $ 40 . As at December 31, 2020, all 421 outstanding RSU were vested. A share-based payment compensation expense of $ 65 was recorded during the year ended December 31, 2020. Share-based payments expense The total share-based payments compensation expense, comprising the above-mentioned expenses for stock options and RSU, has been included in the consolidated statements of operations for the years ended December 31, 2022, 2021 and 2020 as indicated in the following table: 2022 2021 2020 Research and development expenses $ 821 $ 936 $ 2,430 Administration expenses 1,043 3,760 3,248 Loss from discontinued operations — ( 444 ) 556 $ 1,864 $ 4,252 $ 6,234 c) Warrants The following table presents the number of warrants outstanding with an exercise price in CAD during the years ended December 31, 2022 and 2021: 2022 2021 Weighted Weighted average average exercise price exercise price Number ($) Number ($) Balance of warrants - beginning of year 17,273 $ 843.30 17,273 $ 843.30 Cancelled (note 16) ( 16,873 ) 152.10 — — Balance of warrants - end of year 400 $ 29,999.84 17,273 $ 843.30 The following table presents the changes in the number of warrants outstanding with an exercise price in USD during the years ended December 31, 2022 and 2021: 2022 2021 Weighted Weighted average average exercise price exercise price Number (USD) Number (USD) Balance of warrants - end of year 789,472 $ 55.00 789,472 $ 55.00 The 789,472 w arrants shown in the table above, are those accounted for as a warrant liability (note 16) and are included in this note in order that all the outstanding warrants are presented in aggregate in the tables above. The warrants outstanding as at December 31, 2022, their exercise price in CAD or in USD, expiry rate and the overall weighted average exercise price in both currency are as follows: Number Expiry Exercise Warrants outstanding with an exercise price in CAD 400 January 2023 $ 30,000.00 Number Expiry Exercise Warrants outstanding with an exercise price in USD 789,472 November 2025 $ 55.00 On February 15, 2022, the 16,873 warrants having an exercise price of $ 152.10 were cancelled.

Non-controlling interests

Non-controlling interests	12 Months Ended
	Dec. 31, 2022
Non Controlling Interests [Abstract]
Non-controlling interests	18. Non-controlling interests The proportion of ownership the Company had in subsidiaries not wholly-owned at December 31, 2022 and December 31, 2021 were as follows: Name of subsidiary Place of incorporation Proportion of ownership interest held by group December 31, December 31, Pathogen Removal and Diagnostic Delaware, U.S. 100 % 77 % NantPro Biosciences, LLC Delaware, U.S. 73 % 73 % NantPro Biosciences, LLC is a dormant partnership, previously part of the plasma-derived therapeutics segment and had no operations in 2022 and 2021. On August 8, 2022, the Company acquired for USD 30 , 100 % of the outstanding preferred and common shares, resulting in Liminal now having a 100% ownership of our subsidiary Pathogen Removal Diagnostic Technologies Inc., or PRDT. As a result of the acquisition of the non-controlling interests, or NCI, in PRDT, the NCI share in the results of PRDT will be nil from the transaction date onwards, in the consolidated statement of operations. The balance of the NCI on the statement of financial position on August 8, 2022, a debit of $ 8,634 , was reclassified against the deficit account during the year ended December 31, 2022. The results of operations of PRDT in 2022 up until the transaction date and for the comparative periods in 2021 and 2020 and the portion of the net and comprehensive loss attributed to the non-controlling interests are presented below: Year ended December 31 2022 2021 2020 Royalty revenues $ 157 $ 565 $ 572 Royalty expenses 308 ( 88 ) ( 128 ) Research and development expenses ( 84 ) ( 244 ) ( 196 ) Administration expenses and foreign 2,665 ( 946 ) ( 1,506 ) Net income (loss) and comprehensive income (loss) $ 3,046 $ ( 713 ) $ ( 1,258 ) Income (loss) attributable to non-controlling interests $ 122 $ ( 669 ) $ ( 832 )

Capital management

Capital management	12 Months Ended
	Dec. 31, 2022
Disclosure Of Capital Management [Abstract]
Capital management	19. Capital management The Company defines its capital as shareholders’ equity including warrants presented as a liability and financial instruments of a long-term nature (including the current portion) less cash. December 31, December 31, 2022 2021 Warrant liability $ 106 $ 1,754 Lease liabilities 1,487 22,471 Provisions 6,690 22,195 Long-term debt - 38,311 Total equity 36,208 33,881 Cash ( 37,144 ) ( 108,490 ) Total capital $ 7,347 $ 10,122 The Company manages its capital resources to fund the growth and development of its business and to ensure it has sufficient liquidities to support the working capital required to maintain its ability to continue as a going concern and to pay long-term obligations upon maturity. The Company monitors its ability to meet its financial obligations and evaluates funding requirements by forecasting cash requirements. At the present time, the Company favors financing by issuing equity instruments in order to minimize future financial obligations, however it considers all sources of financing reasonably available, including but not limited to the issuance of equity instruments, debt and the sale of assets. The Company considers the cost of capital, the terms and conditions and the dilutive effect on shareholders when considering the different forms financings that it may prevail upon.

Revenues from continuing operat

Revenues from continuing operations	12 Months Ended
	Dec. 31, 2022
Revenue [abstract]
Revenues from continuing operations	20. Revenues from continuing operations 2022 2021 2020 Royalty revenues $ 401 $ 565 $ 572 Rental revenue — 78 152 $ 401 $ 643 $ 724

Supplemental information

Supplemental information	12 Months Ended
	Dec. 31, 2022
Disclosure Of Supplemental Information Regarding Consolidated Statements Of Operations [Abstract]
Supplemental information	21. Supplemental information a) Supplemental information regarding the consolidated statements of operations i) Government assistance For the years ended December 31, 2021 and 2020, the Company recognized, government grants in connection with the Canada Emergency Wage Subsidy program and the Canada Emergency Rent Subsidy program, two subsidies program created by the Government of Canada in 2020 in response to the COVID-19 pandemic that the Company benefits from. Following the sale of its plasma-derived business in the middle of the second quarter of 2021, the Company was no longer eligible to these programs. The Company also recognized research and development tax credits during the years ended December 31, 2022, 2021 and 2020. These grants were recorded as a reduction of salary expenses and other related charges and are recognized as follows in the consolidated statement of operations: Year ended December 31 2022 2021 2020 Government grants recognized in research Salary subsidy $ — $ 372 $ 1,017 Rent subsidy — 140 108 Research and development tax credits 135 124 426 $ 135 $ 636 $ 1,551 Government grants recognized in Salary subsidy $ 14 $ 325 $ 1,457 Rent subsidy — 86 63 $ 14 $ 411 $ 1,520 Government grants recognized in loss from Salary subsidy $ — $ 2,502 $ 4,758 Rent subsidy — 682 426 Research and development tax credits — 116 1,332 $ — $ 3,300 $ 6,516 ii) Finance costs Year ended December 31 2022 2021 2020 Interest accretion on long-term debt $ 521 $ 4,388 $ 2,209 Financing fees on warrant liability — — 709 Interest expense on provisions 393 90 — Other interest expense, transaction and bank fees ( 142 ) 413 485 Interest expense on lease liabilities 1,081 3,754 6,030 Lease modification and other remeasurements ( 16,019 ) — — Interest income ( 775 ) ( 73 ) ( 451 ) $ ( 14,941 ) $ 8,572 $ 8,982 The table above includes financing costs from continuing and discontinued operations. Financing costs from discontinued operations for the years ended December 31, 2022, 2021 and 2020 were $ 16,019 , $ 2,242 , and $ 6,083 , respectively, and mainly represented interest expense on lease liabilities and a gain on modification of a liability (note 6 ). iii) Employee compensation expense Year ended December 31 2022 2021 2020 Wages and salaries $ 8,336 $ 19,731 $ 32,410 Employer's benefits 1,762 3,201 5,443 Share-based payments expense 1,864 4,252 6,234 $ 11,962 $ 27,184 $ 44,087 The table above includes employee compensation expense from continuing and discontinued operations. Employee compensation expenses from discontinued operations for the year ended December 31, 2022, 2021 and 2020 were $ nil , $ 9,958 and $ 23,146 , respectively. b) Information by geographic area i) Capital, intangible and right-of-use assets by geographic area 2022 2021 Canada $ 8,345 $ 10,041 United Kingdom 385 567 $ 8,730 $ 10,608 ii) Revenues by location from continuing operations 2022 2021 2020 Canada 3 78 152 United Kingdom 398 565 572 $ 401 $ 643 $ 724 Revenues are attributed to countries based on the location of the third party.

Pension Plan

Pension Plan	12 Months Ended
	Dec. 31, 2022
Disclosure of defined benefit plans [abstract]
Pension Plan	22 . Pension Plan The Company maintains a defined contribution pension plan for its permanent employees. The Company matches the contributions made by employees who elect to participate in the plan up to a maximum percentage of their annual salary. The Company’s contributions recognized as an expense, for continuing and discontinued operations in aggregate, for the year ended December 31, 2022 amounted to $ 299 ($ 598 and $ 1,055 for the years ended December 31, 2021 and 2020, respectively).

Impairment losses

Impairment losses	12 Months Ended
	Dec. 31, 2022
Disclosure of impairment loss and reversal of impairment loss [abstract]
Impairment losses	23. Impairment losses 2022 During the year ended December 31, 2022, impairment losses were $ nil . 2021 During the quarter ended June 30, 2021, the Company decided it would not be moving fezagepras into a Phase 2 clinical study in Idiopathic Pulmonary Fibrosis or IPF, and a phase 1a/2b study in hypertriglyceridemia following its analysis of the interim PK results from the ongoing fezagepras phase 1 MAD clinical trial. As a result of these decisions which were considered impairment indicators, the Company recorded an impairment on the carrying value of the intangible assets for the related patents of $ 341 reducing their value to their estimate recoverable value of $ nil . Other fezagepras patents were unaffected by the above decisions. 2020 At the end of 2020, in reviewing its portfolio of compounds in the small molecule therapeutics segment, the Company identified impairment indicators for certain patents. One of the patent families impaired concerned a molecule that had entered into a phase 1 clinical trial in 2019 that was subsequently discontinued after the review of the pharmacokinetic data for the first three cohorts obtained. Following additional pre-clinical studies conducted in 2020 to further the Company’s understanding of the mechanism of action, or MOA, lead to findings that the MOA included engaging a receptor which has been known in other products which engage the same receptor to occasionally cause undesirable side effects. Subsequently, management decided that the preclinical and clinical development activities associated with demonstrating that such molecule did not induce such side effects would be both time-consuming and costly and therefore the future development has been suspended. Another patent family impaired concerned another molecule that is licensed for development with a third party, whose research and development work we believe to be delayed from the agreed upon timelines and is unlikely to perform significant development in the near future. Further, the development of another compound was deprioritized, as the Company wishes to prioritize development of its lead compound fezagepras, as well as GPR84 and OXER1 drug candidates, which led to the impairment of the related patents. These small molecules patents were written down to their net recoverable amount of $ nil , as both the FVLCD and the value in use were determined to be insignificant, resulting in an impairment of $ 1,072 for the year ended December 31, 2020 (note 11). During the year, the Company also recorded software impairments amounting to $ 15 (note 11).

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2022
Major components of tax expense (income) [abstract]
Income taxes	24. Income taxes The income tax expense (recovery) reported in the consolidated statement of operations for the years ended December 31, 2022, 2021 and 2020 are as follows: 2022 2021 2020 Current income tax recovery $ ( 811 ) $ — $ ( 144 ) Deferred income tax expense 286 118 ( 65 ) Income tax expense (recovery) from continuing operations ( 525 ) 118 ( 209 ) Current income tax expense from — 1 8 Total income tax expense (recovery) $ ( 525 ) $ 119 $ ( 201 ) The following table provides a reconciliation of the income tax expense (recovery) calculated at the combined statutory income tax rate to the income tax expense (recovery) for both continuing and discontinued operations, recognized in the consolidated statements of operations. 2022 2021 2020 Net loss before tax from continuing operations $ ( 29,441 ) $ ( 44,945 ) $ ( 49,230 ) Net income before tax from discontinued operations 29,538 57,277 ( 69,728 ) Combined Canadian statutory income tax rate 26.5 % 26.5 % 26.5 % Income tax expense (recovery) at combined income tax rate 26 3,268 ( 31,524 ) Increase (decrease) in income taxes resulting from: Unrecorded potential tax benefit arising from ( 2,330 ) 1,658 33,238 Effect of tax rate differences in foreign subsidiaries 406 9,756 1,101 Non-deductible or taxable items 3,141 ( 6,149 ) ( 157 ) Change in future tax rate ( 1,008 ) ( 5,354 ) ( 1,455 ) Research and development tax credit 65 ( 3,012 ) ( 494 ) Foreign withholding tax ( 811 ) — — Non-taxable gain on disposition of subsidiary (note 6) — — ( 896 ) Other ( 14 ) ( 48 ) ( 14 ) Income tax expense (recovery) $ ( 525 ) $ 119 $ ( 201 ) Deferred tax relates to the following in the consolidated statement of financial position: Year ended December 31 2022 2021 Deferred tax assets Tax losses (non capital) $ 133,917 $ 118,276 Tax losses (capital) 49,896 7,393 Research and development expenses 6,818 7,124 Unrealized loss on exchange rate 2 — Undeducted financing expenses 695 1,180 Right of use liabilities 335 5,606 Share based payments 1 1 Penalty Prepayment 3,611 5,993 Interest expenses carried forward 191 2,646 Non-deductible provisions 1,968 5,986 Donations 7 270 Intangible assets 266 683 Capital Assets 1,363 1,212 Start-up expense 272 401 Total deferred tax assets $ 199,342 $ 156,771 Deferred tax liabilities: Capital assets $ ( 11 ) $ ( 200 ) Intangible Assets ( 42 ) — Right of use assets ( 259 ) ( 143 ) Unrealized gain on exchange rate ( 1,602 ) ( 436 ) Other — ( 8 ) Total deferred tax liabilities $ ( 1,914 ) $ ( 787 ) Deferred tax assets $ 197,428 $ 155,984 Unrecognized deferred tax assets ( 197,260 ) ( 155,530 ) $ 168 $ 454 Reflected in the consolidated statement of financial position for the years ended December 31, 2022 and 2021 as follows: 2022 2021 Balance - beginning of year $ 454 $ 572 Credited to profit and loss ( 286 ) ( 118 ) Balance - end of year $ 168 $ 454 Deferred tax relates to the following in the consolidated statement of operations: Year ended December 31 2022 2021 2020 Deferred tax assets Tax losses (non capital) $ ( 15,640 ) $ 42,309 $ ( 38,535 ) Tax losses (capital) ( 42,503 ) ( 7,312 ) ( 81 ) Research and development expenses 306 15,381 8,607 Unrealized loss on exchange rate ( 2 ) 1,434 ( 568 ) Undeducted financing expenses 484 1,017 327 Right of use liabilities 5,271 3,007 709 Share based payments — 350 11 Penalty Prepayment 2,382 2,613 ( 7,186 ) Interest expenses carried forward 2,455 1,424 ( 1,592 ) Non-deductible provisions 4,018 ( 5,958 ) 625 Donations 263 ( 270 ) — Intangible assets 418 12,544 1,037 Capital Assets ( 151 ) ( 317 ) 435 Start-up expense 128 825 274 Other — 246 ( 50 ) Total deferred tax assets $ ( 42,571 ) $ 67,293 $ ( 35,987 ) Deferred tax liabilities: Capital assets $ ( 189 ) $ ( 2,607 ) $ ( 2,528 ) Intangible Assets 42 ( 5 ) ( 5 ) Right of use assets 116 ( 1,463 ) ( 3,877 ) Trade and other payables — ( 892 ) ( 12 ) Unrealized gain on exchange rate 1,166 40 ( 127 ) Other ( 8 ) 8 — Total deferred tax liabilities $ 1,127 $ ( 4,919 ) $ ( 6,549 ) Deferred tax assets $ ( 41,444 ) $ 62,374 $ ( 42,540 ) Unrecognized deferred tax assets 41,730 ( 62,256 ) 42,475 $ 286 $ 118 $ ( 65 ) At December 31, 2022, the Corporation has non-capital losses of $ 543,495 ($ 439,706 for the year ended December 31, 2021) of which $ 426,005 ($ 371,146 for the year ended December 31, 2021) are available to reduce future taxable income for which the benefits have not been recognized. These non capital losses expire at various dates from 2023 to 2041 (except for the non-capital losses in the United Kingdom and US losses that arose after 2017 which do not expire as they have an indefinite life). Capital losses arising in Canada can only be utilized to shelter future capital gains. At December 31, 2022, the Corporation also has federal unused research and development expenses of $ 33,925 (provincial $ 15,035 ), of which $ 33,291 are available to reduce future taxable income for which the benefits have not been recognized. These expenses can be carried forward indefinitely. At December 31, 2022, the Corporation also had unused federal tax credits available to reduce future income tax in the amount of $ 9,826 ($ 8,980 for the year ended December 31, 2021), expiring between 2024 and 2042 . These credits have not been recorded nor have any deferred income tax assets been recognized in respect to those tax credits. The unused non-capital losses expire as indicated in the table below: Canada Foreign At December 31, 2022 Federal Provincial Countries Losses carried forward expiring in: 2027 $ 3,510 $ 3,495 $ — 2028 — — $ — 2029 — — — 2030 — — — 2031 — — — 2032 1,001 995 — 2033 4,610 4,606 — 2034 7,760 9,807 — 2035 12,565 12,563 — 2036 14,468 14,467 — 2037 7,393 7,394 — 2038 6,594 6,595 — 2039 26,330 26,305 — 2040 37,884 37,751 — 2041 40,013 40,061 — 2042 31,415 32,494 — $ 193,543 $ 196,533 $ — Not expiring - UK — — 225,566 Not expiring - US (post 2017) 1) — — 4,800 $ 193,543 $ 196,533 $ 230,366 1 ) As a result of the conversion of the parent's debt into Liminal shares on April 23, 2019, more than 50 % of the issued shares of Liminal were owned by a single shareholder at December 31, 2022. US tax rules impose restrictions that will impact how $ 122,290 of losses are available to shelter income in future taxation years. As a result of the US restrictions, approximately $ 117,490 of losses will no longer be available to the company and are not presented in the available tax loss table presented above. The Company has $ 4,800 of U.S. tax loss carryforwards which arose after April 23, 2019 not subject to these limitations. A deferred tax asset has not been recognized for any loss carryforwards at December 31, 2022.

Basic and diluted earnings per

Basic and diluted earnings per share	12 Months Ended
	Dec. 31, 2022
Basic And Diluted Earnings Per Share 1 [Abstract]
Basic and diluted earnings per share	25. Basic and diluted earnings per share The Company presents basic and diluted earnings per share, or EPS, data for its common shares. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Company by the weighted average number of common shares outstanding during the period. For the years ended December 31, 2022, 2021 and 2020, all warrants, stock options and RSU were anti-dilutive since the Company reported net losses from continuing operations. The secured convertible debentures issued in 2020 and subsequently converted into common shares in 2021 were also anti-dilutive during the period they were outstanding. The numbers for the average basic and diluted shares outstanding presented in the consolidated statements of operations for the year ended December 31, 2022 have been adjusted in order to reflect the effect of the share consolidation that took place on February 1, 2023 (note 17a).

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2022
Related party transactions [abstract]
Related party transactions	26. Related party transactions Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. Details of transactions between the Company and other related parties are disclosed below and in other notes according to the nature of the transactions. These transactions have been recorded at the exchange amount, meaning the amount agreed to between the parties. At December 31, 2022 and 2021, a former CEO had a balance of $ 197 and $ 283 , respectively, owing to the Company under a tax equalization program. The amounts are required to be repaid to the Company following the receipt of a refund by the former employee from the taxation authority for each of the two years covered by the program. At December 31, 2022, the Company received the reimbursement of the first year. The remaining amount is expected to be received once the tax return of the second and final year of the program has been assessed by the appropriate government agencies. All material transactions with SALP are disclosed in notes 15 and 16 where the particular transactions are disclosed, and otherwise in this note. During the year ended December 31, 2022, the Company also recorded and paid legal expense s of $ 416 and $ 349 respectively ($ 326 and of $ 181 respectively in 2021), incurred by SALP that it is required to reimburse pursuant to the subscription agreement signed with SALP on April 14, 2019.

Compensation of key management

Compensation of key management personnel	12 Months Ended
	Dec. 31, 2022
Disclosure Of Compensation Of Key Management Personnel [Abstract]
Compensation of key management personnel	27. Compensation of key management personnel The Company’s key management personnel comprise the external directors, officers and executives which included 11 individuals in 2022, 16 individuals in 2021 and 20 individuals in 2020. The remuneration of the key management personnel during the years ended December 31, 2022, 2021 and 2020 was as follows: 2022 2021 2020 Current employee benefits 1) $ 3,865 $ 5,466 $ 6,153 Pension costs 34 78 115 Share-based payments 1,521 4,351 4,917 Termination benefits — 406 319 $ 5,420 $ 10,301 $ 11,504 1) Current employee benefits include salaries, bonuses, other employee benefits, other than those listed in the table and director fees paid in cash . In 2022, it also includes the fees paid to a consultant for the salary of the interim CFO for an amount of $ 407 covering the period from February 2022 to November 2022.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2022
Disclosure Of Commitments [Abstract]
Commitments	28. Commitments In the normal course of business, the Company enters into license agreements for the market launching or commercialization of products. Under a royalty stream agreement entered into January 2022, the Company has made a minimum upfront payment of $ 400 which can be used to reduce future royalty payments calculated as a low-single digit percentage of net sales on products and a low-single digit percentage of license revenues in regard to certain small molecule product candidates targeted by the agreement. A licensing agreement requires a royalty calculated as a low-single digit percentage of net sales on products for a certain small molecule drug candidate. Under licensing agreements pertaining to the Company's former bioseparation business, the Company must pay royalties ranging from a low-single digit to a mid-double digit percentage on the royalty revenues it earns from a sub-licensing agreement. At December 31, 2021, SALP had the right to receive, under a royalty stream agreement, minimum royalty payments and a 2 % royalty on future revenues relating to patents of a specified small molecule product candidate and analogues. The obligations under this royalty agreement were secured by all the assets of the Company until the expiry of the last patent covered by this agreement. In the case where royalties based on revenues became payable, the minimum royalty previously paid would be deducted from future remittances. In February 2022, the royalty stream agreement was terminated.

Legal proceedings

Legal proceedings	12 Months Ended
	Dec. 31, 2022
Legal proceedings provision [abstract]
Legal proceedings	29. Legal proceedings The Company is, in the course of its business, subject to lawsuits and other claims. On April 15, 2019, the Company announced its intention to enter into a series of related arrangements to restructure its outstanding indebtedness, reduce its interest and certain other payment obligations, and raise sufficient cash to build a robust balance-sheet for the next phase of its development (collectively, the “Refinancing Transactions”). On March 2, 2021, Liminal was served with an action instituted by multiple individual shareholder plaintiffs (the “Plaintiffs”) against Liminal, SALP, Thomvest, Consonance Capital Management LP (“Consonance”), as well as the directors (the “Directors”) that were on the Company’s Board on March 31, 2019 or on April 15, 2019 and certain officers of the Company (the “D&Os”, together with Liminal, SALP, Thomvest and Consonance, the “Defendants”). Such action was publicly disclosed on March 24, 2021. On November 2, 2021, Liminal received service of an amended proceeding. The Plaintiffs’ request in damages has gone from almost $ 700 million initially to almost $ 950 million in damages, approximately $ 905 million of which is based on the loss of future value of the Company’s shares. The Company believes that the Plaintiffs’ claims are completely without merit and intends to vigorously defend itself. Defense and settlement costs associated with such lawsuits and claims can be substantial, even when these lawsuits and claims have no merit. Due to the inherent uncertainty of the litigation process, the resolution of any particular legal proceeding could have an adverse effect on the Company’s operating results or financial performance. No provisions have been recorded in the interim financial statements in regard to these claims.

Financial instruments and finan

Financial instruments and financial risk management	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Financial instruments and financial risk management	30. Financial instruments and financial risk management a) Fair value At December 31, 2022 and 2021, the fair value of financial liabilities for which fair value disclosure is required include the royalty payment obligation, the license acquisition payment obligations and the long-term debt. The fair value of those liabilities approximate the carrying amount of such instruments, except for the long-term debt at December 31, 2021, where the fair value of the debt was estimated at $ 39,132 while the carrying amount was $ 38,311 (at December 31, 2022 the fair value and carrying amount was $ nil as a result of the repayment of the long term debt in February 2022). The fair value of the long-term debt at December 31, 2021 was calculated using a discounted cash flow model and the market interest rates specific to the term of the debt instruments of 10.47 % (2020 - 10 %). Fair value hierarchy Financial instruments recorded at fair value on the consolidated statements of financial position are classified using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. The fair value hierarchy has the following levels: Level 1 – valuation based on quoted prices observed in active markets for identical assets or liabilities. Level 2 – valuation techniques based on inputs that are quoted prices of similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; inputs other than quoted prices used in a valuation model that are observable for that instrument; and inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3 – valuation techniques with significant unobservable market inputs. A financial instrument is classified to the lowest level of the hierarchy for which a significant input has been considered in measuring fair value. Cash and restricted cash are considered to be level 1 fair value measurements. The long-term deposits, royalty payment obligation, license acquisition payment obligations, provisions and long-term debt are level 2 measurements. The warrant liability is considered to be a level 3 measurements. Further discussion regarding assumptions used in determining its fair value are discussed in notes 3 and 15. b) Financial risk management The Company has exposure to credit risk, liquidity risk and market risk. The Company’s Board of Directors has the overall responsibility for the oversight of these risks and reviews the Company’s policies on an ongoing basis to ensure that these risks are appropriately managed. Credit risk: Credit risk is the risk of financial loss to the Company if a customer, partner or counterparty to a financial instrument fails to meet its contractual obligations, and arises principally from the Company’s cash and receivables. The carrying amount of the financial assets represents the maximum credit exposure. The Company's exposure to credit risk is generally limited since it has limited revenues and thus limited accounts receivable. Liminal mitigates credit risk through a credit risk assessment, when credit is granted and subsequently at each reporting period. Following the sale of its bioseparation business and its plasma-derived business, the Company no longer has product sales and as such the Company’s exposure to customer credit risk is limited. Liquidity risk: Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they come due. The Company manages its liquidity risk by continuously monitoring forecasts and actual cash flows. The Company’s current liquidity situation is discussed in note 1. The following table presents the contractual maturities of the financial liabilities as of December 31, 2022: Contractual Cash flows Carrying amount Less than 2-3 4 - 5 More than Total Accounts payable and accrued 1) $ 5,968 $ 5,968 $ — $ — $ — $ 5,968 Lease liabilities 1,487 790 1,022 — — 1,812 Provisions 6,690 3,400 3,400 — — 6,800 $ 14,145 $ 10,158 $ 4,422 $ — $ — $ 14,580 1) Short-term portions of the royalty payment obligations and of other employee benefit liabilities are included in the account payable and accrued liabilities. 2) The Company has fully repaid its long-term debt in February 2022 (note 16). Market risk: Market risk is the risk that changes in market prices, such as interest rates and foreign exchange rates, will affect the Company’s income or the value of its financial instruments. i) Interest risk The Company’s interest-bearing financial liabilities have fixed rates and as such, there is limited exposure to changes in interest payments as a result of interest rate risk. In February 2022, the Company fully repaid its interest bearing long-term debt (note 16). ii) Foreign exchange risk: The Company is exposed to the financial risk related to the fluctuation of foreign exchange rates. The Company has had operations and suppliers in the U.S. and the U.K. during the past years and therefore a portion of its expenses incurred are in USD and in GBP. The majority of the Company’s revenues from the sale of products in 2021 are part of its discontinued operations, were in USD, which served to mitigate a portion of the U.S. foreign exchange risk relating to the expenditures. In 2021, the proceeds received from the divestment of its discontinued operations (note 6) were in USD resulting in an increased exposure to the USD which is partially mitigated by expenditures denominated in USD from its continuing operations. Financial instruments that have exposed the Company to foreign exchange risk have been cash, receivables, trade and other payables, lease liabilities, license payment obligations. The Company manages foreign exchange risk by holding foreign currencies it received to support forecasted cash outflows in foreign currencies. As at December 31, 2022 and 2021, the Company’s net exposure to currency risk through financial assets and financial liabilities denominated respectively in USD and GBP was as follows: 2022 2021 Amount Equivalent in Amount Equivalent in Exposure in USD in USD full CAD in USD full CAD Cash 2,026,962 2,744,710 78,045,915 99,094,899 Accounts receivable 18,787 25,440 185,954 236,106 Accounts payable and accrued liabilities ( 1,388,225 ) ( 1,879,795 ) ( 951,284 ) ( 1,207,845 ) Other long-term liabilities — — ( 77,075 ) ( 97,862 ) Long-term derivatives ( 78,284 ) ( 106,005 ) ( 1,381,603 ) ( 1,754,221 ) Net exposure 579,240 784,350 75,821,907 96,271,077 2022 2021 Amount Equivalent in Amount Equivalent in Exposure in GBP in GBP full CAD in GBP full CAD Cash 170,845 279,673 2,832,439 4,859,049 Accounts receivable 183,386 300,203 134,605 230,914 Accounts payable and accrued liabilities ( 320,774 ) ( 525,108 ) ( 1,026,984 ) ( 1,761,791 ) Lease liabilities ( 135,675 ) ( 222,100 ) ( 203,186 ) ( 348,566 ) Net exposure ( 102,218 ) ( 167,332 ) 1,736,874 2,979,606 Based on the above net exposures as at December 31, 2022, and assuming that all other variables remain constant, a 10 % depreciation or appreciation of the CAD against the USD would result in a decrease or an increase of the consolidated total comprehensive loss of approximately $ 78 while a 10 % depreciation or appreciation of the CAD against the GBP would result in a decrease or an increase of the consolidated total comprehensive loss of approximately $ 17 . The Company has not hedged its exposure to currency fluctuations.

Subsequent event

Subsequent event	12 Months Ended
	Dec. 31, 2022
Disclosure of non-adjusting events after reporting period [abstract]
Subsequent event	31. Subsequent event In February 2023, the Company's dormant manufacturing facility located in Belleville, Ontario, or Belleville facility, formerly part of the plasma-derived therapeutics segment and previously classified as property, plant and equipment, met the criteria to be classified as held for sale. The carrying amount of the Belleville facility was $ 3,958 at December 31, 2022.

Material accounting policies (P

Material accounting policies (Policies)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Statement of compliance	Statement of compliance These audited annual consolidated financial statements for the year ended December 31, 2022, or consolidated financial statements, have been prepared in accordance with IFRS as issued by the IASB and were approved by the Board of Directors on March 14, 2023.
Functional and presentation currency	Functional and presentation currency The consolidated financial statements are presented in Canadian dollars, ($ or CAD) which is also the Company’s functional currency. The use of other currencies will be specified.
Basis of consolidation	Basis of consolidation The consolidated financial statements include the accounts of Liminal BioSciences Inc., and those of its subsidiaries. The Company’s subsidiaries at December 31, 2022, 2021 and 2020 are as follows: Name of subsidiary Segment activity Place of incorporation and Proportion of ownership interest held 2022 2021 2020 Fairhaven Pharmaceuticals Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal R&D BioSciences Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal BioSciences Holdings Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Liminal BioSciences Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Pharma SMT B.V Small molecule therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Prometic Bioproduction Inc. Plasma-derived therapeutics Quebec, Canada nil 1) nil 1) 100 % Prometic Plasma Resources Inc. Plasma-derived therapeutics Winnipeg, Canada nil 1) nil 1) 100 % Telesta Therapeutics Inc. Plasma-derived therapeutics Quebec, Canada 100 % 100 % 100 % NantPro Biosciences, LLC Plasma-derived therapeutics Delaware, U.S. 73 % 73 % 73 % Prometic Biotherapeutics Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Plasma Resources USA Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Biotherapeutics Ltd Plasma-derived therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Biotherapeutics B.V. Plasma-derived therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Pathogen Removal and Diagnostic Corporate Delaware, U.S. 100 % 77 % 77 % 1) Entity sold in 2021 as part of our divestment of the plasma-derived therapeutics segment. 2) Entity deregistered from the Business Register in 2022. The Company consolidates investees when, based on the evaluation of the substance of the relationship with the Company, it concludes that it controls the investees. The financial statements of the subsidiaries are prepared for the same reporting period as the parent Company, using consistent accounting policies. All intra-group transactions, balances, income and expenses are eliminated in full upon consolidation. When a subsidiary is not wholly-owned the Company recognizes the non-controlling interests’ share of the net assets and results of operations in the subsidiary.
Financial instruments	Financial instruments Recognition and derecognition Financial instruments are recognized in the consolidated statement of financial position when the Company becomes a party to the contractual obligations of the instrument. On initial recognition, financial instruments are recognized at their fair value plus, in the case of financial instruments not at fair value through profit or loss, or FVPL, transaction costs that are directly attributable to the acquisition or issue of financial instruments. Financial assets are subsequently derecognized when payment is received in cash or other financial assets or if the debtor is discharged of its liability. A financial liability is derecognized when the obligation under the liability is discharged or cancelled or expires. When an existing liability is replaced by another from the same creditor on substantially different terms, or the terms of the liability are substantially modified, such an exchange or modification is treated as the derecognition of the original liability and the recognition of a new liability. The difference in the respective carrying amounts is recognized in the consolidated statement of operations. Classification Subsequent to initial recognition, financial instruments are measured according to the category to which they are classified. Financial instruments are measured at amortized cost unless they are classified as fair value through other comprehensive income, or FVOCI, classified as FVPL or designated as FVPL, in which case they are subsequently measured at fair value. The classification of financial asset debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Assets that are held to collect contractual cash flows where those cash flows solely represent payments of principal and interest are measured at amortized cost. Equity instruments that are held for trading (including all equity derivative instruments) are classified as FVPL. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVPL. The Company classifies cash, trade receivables, other receivables, restricted cash, and long-term deposits as financial assets measured at amortized cost and trade payables, wages and benefits payable, royalty payment obligations and long-term debt as financial liabilities measured at amortized cost. The Company classifies the warrant liability as a financial liability at FVPL for which the variation in fair value is recorded in consolidated statement of operations.
Inventories	Inventories Inventories of raw materials and finished goods are valued at the lower of cost and net realizable value. Cost is determined on a first in, first out basis. The cost of manufactured inventories comprises all costs that are directly attributable to the manufacturing process, such as raw materials, direct labour and manufacturing overhead based on normal operating capacity. Net realizable value is the estimated selling price in the ordinary course of business and the estimated selling costs except for raw materials for which it is determined using replacement cost.
Capital assets	Capital assets Capital assets are recorded at cost less any government assistance, accumulated depreciation and accumulated impairment losses, if any. Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as described below. Capital asset Period Buildings and improvements 20 years Leasehold improvements The lower of the lease term and the useful life Production and laboratory equipment 5 - 20 years Furniture 5 - 10 years Computer equipment 3 - 5 years
Government assistance	Government assistance Government assistance programs, including investment tax credits on research and development expenses and salary and rent subsidies are reflected as reductions to the cost of the assets or to the expenses to which they relate and are recognized when there is reasonable assurance that the assistance will be received and all attached conditions are complied with.
Right-of-use assets	Right-of-use assets The Company recognizes a right-of-use, or ROU, asset at the commencement date of a lease which is when the date at which the underlying asset is available for use. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. Unless the Company is reasonably certain to obtain ownership of the leased asset at the end of the lease term, the recognized right-of-use asset is depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term.
Intangible assets	Intangible assets Intangible assets are carried at cost less accumulated amortization. Amortization commences when the intangible asset is available for use and is calculated over the estimated useful lives of the intangible assets acquired using the straight-line method. The maximum period used for each category of intangible asset are presented in the table below. Intangible asset Period Licenses and other rights 30 years Donor lists 10 years Patents 20 years Software 5 years
Impairment of long-lived assets	Impairment of long-lived assets At the end of each reporting period, the Company reviews the carrying amounts of its capital, ROU and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If impairment indicators exist, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss, if any. For intangible assets not yet available for use, an impairment test is performed annually at November 30, until amortization commences, whether or not there are impairment indicators. The recoverable amount is the higher of the fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted. An impairment loss is recognized when the carrying amount of an asset or a cash-generating unit, or CGU, exceeds its recoverable amount by the amount of this excess. An impairment loss is recognized immediately in profit or loss in the period during which the loss is incurred. An impairment loss can be subsequently reversed, if certain conditions are met and the amount of the reversal will not exceed the carrying amount that would have been determined had an impairment loss not been recognized for the asset or CGU in prior periods. A reversal of an impairment loss is recognized immediately in profit or loss.
Lease liabilities	Lease liabilities At the commencement date of a lease, the Company recognizes a lease liability measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Company and payments of penalties for terminating a lease, if the lease term reflects the Company exercising the option to terminate. The variable lease payments that do not depend on an index or a rate are recognized as expense in the period on which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Company uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of a lease liability is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of a lease liability is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment whether the underlying asset will be purchased. The Company applies the short-term lease recognition exemption to leases of 12 months or less, as well as the lease of low-value assets recognition exemption. Lease payments on short-term leases and leases of low-value assets are recognized as expense on a straight-line basis over the lease term. The Company has elected, for the class of assets related to the lease of building space, not to separate non-lease components from lease components, and instead account for each lease component and any associated non-lease components as a single lease component.
Provisions	Provisions If changes in circumstances render a contract to be onerous, meaning the unavoidable cost of meeting the contract exceeds the econom ic benefits expected under it, the Company recognizes the present value of the obligations as a provision. Before a separate provision for an onerous contract is established, an entity recognizes any impairment loss that has occurred on assets dedicated to that contract. The amount recognized as a provision is the best estimate of the cash disbursements required to settle the present obligation at the end of a reporting period and as such, a provision will change if the estimate changes. The discount rate used is the pre-tax rate that reflects the market assessment of the time value of money and the risks specific to the liability.
Revenue recognition	Revenue recognition Sale of goods Revenue from sale of goods is recognized when the terms of a contract with a customer have been satisfied. This occurs when: • The control over the product has been transferred to the customer; and • The product is received by the customer or transfer of title to the customer occurs upon shipment. Following delivery, the customer bears the risks of obsolescence and loss in relation to the goods. Revenue is recognized based on the price specified in the contract, net of estimated sales discounts and returns. Revenue from the sale of goods is presented as part of the results from discontinued operations. Royalty revenue Royalty revenues are recognized once the sale of products to which the royalties give rise occurs. Rental revenue The Company accounts for the lease or sub-lease with its tenant as an operating lease when the Company has not transferred substantially all of the risks and benefits of ownership of its property or leased property. Revenue recognition under an operating lease commences when the tenant has a right to use the leased asset, and the total amount of contractual rent to be received from the operating lease is recognized on a straight-line basis over the term of the lease. Rental revenue also includes recoveries of operating expenses and property taxes.
Research and development expenses	Research and development expenses Expenditure on research activities is recognized as an expense in the period during which it is incurred. An internally generated intangible asset arising from development (or from the development phase of an internal project) is recognized if, and only if, all of the following have been demonstrated: • the technical feasibility of completing the intangible asset so that it will be available for use or sale; • the intention to complete the intangible asset and use or sell it; • the ability to use or sell the intangible asset; • how the intangible asset will generate probable future economic benefits; • the availability of adequate technical, financial and other resources to complete the development and to use or sell the intangible asset; and • the ability to measure reliably the expenditures attributable to the intangible asset during its development. To date, the Company has not capitalized any development costs.
Foreign currency translation	Foreign currency translation Transactions and balances Transactions in foreign currencies are initially recorded by the Company and its entities at their respective functional currency rates prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency spot rate of exchange at the reporting date. All differences are taken to the consolidated statement of operations. Non-monetary items that are measured in terms of historical cost in a foreign currency are translated using the exchange rates at the dates when the initial transactions took place. Group companies The assets and liabilities of foreign operations are translated into Canadian dollars at the rate of exchange prevailing at the reporting date and their statements of operations are translated at exchange rates prevailing at the dates of the transactions. The exchange differences arising on the translation are recognized in other comprehensive loss. On disposal of a foreign operation, the component of other comprehensive loss relating to that particular foreign operation is reclassified from the consolidated statement of comprehensive loss to the consolidated statement of operations as part of the gain or loss on the disposal of the foreign operation.
Share-based payments	Share-based payments The fair value of stock options granted by the Company is determined at the grant date using the Black-Scholes option pricing model and is expensed over the vesting period of the options. Grants with graded vesting are considered to be multiple awards for fair value measurement. An estimate of the number of awards that are expected to be forfeited is also made at the time of grant and revised periodically if actual forfeitures differ from those estimates. The Company also made use of a restricted share unit plan as part of its long-term incentive plan up until the end of 2020. The fair value of Restricted Share Units, or RSU, is determined using the market value of the Company’s shares on the grant date. The expense associated with RSU awards that vest over time are recognized over the vesting period. When the vesting of RSU is dependent on meeting performance targets as well as a service requirement, the Company will estimate the outcome of the performance targets to determine the expense to recognize over the vesting period, and revise those estimates until the final outcome is determined. An estimate of the number of awards that are expected to be forfeited is also made at the time of grant and revised periodically if actual forfeitures differ from those estimates. The Company’s policy is to issue new shares upon the exercise of stock options and the release of RSU for which conditions have been met.
Assets held for sale and discontinued operations	Assets held for sale and discontinued operations The Company classifies non-current assets and disposal groups as held for sale at the end of a given reporting period if their carrying amounts will be recovered principally through a sale rather than through continuing use. Such non-current assets and disposal groups classified as held for sale are measured at the lower of their carrying amount and their fair value less cost to sell. Costs to sell are the incremental costs directly attributable to the sale, excluding finance costs and income tax expense. Such assets are only presented as held for sale when the sale is highly probable and the assets or disposal group are available for immediate sale in their present condition. Actions required to complete the sale should indicate that it is unlikely that significant changes to the sale will be made or that the sale will be withdrawn. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification. Capital assets included as part of the assets held for sale are not depreciated once classified as held for sale. Assets and liabilities classified as held for sale are presented separately as current items in the consolidated statement of financial position. The results of discontinued operations are presented net of tax in the consolidated statement of operations. Incremental cost related to the disposition and income taxes are allocated to discontinued operations. The discontinued operations also include the gain or loss on the disposal, which will also include the reclassification of historical exchange differences on translation of foreign operations sold. The results of discontinued operations exclude the allocation of the corporate finance costs and general corporate overhead in the form of management fees if the costs will continue to be incurred by Liminal following the disposition. The prior period results from discontinued operations are reclassified and presented in the consolidated statements of operations.
Share and warrant issue expenses	Share and warrant issue expenses The Company records share and warrant issue expenses as an increase to the deficit.
Adoption of new accounting standards	a) Adoption of new accounting standards The accounting policies used in these annual consolidated financial statements are consistent with those applied by the Company in its December 31, 2021 and 2020 audited annual consolidated financial statements except for the amendments to certain accounting standards which are relevant to the Company and were adopted by the Company since January 1, 2021 as described below. Amendments to IFRS 3, Business Combinations or IFRS 3 The amendments to IFRS 3 clarify the definition of a business and includes an optional concentration test to determine whether an acquired set of activities and assets is a business. These amendments were adopted on January 1, 2020 and are applied prospectively to acquisitions made on or after this date. Amendment to IFRS 16 , Leases or IFRS 16 for COVID-19-Related Rent Concessions - IFRS 16 has been revised to incorporate an amendment issued by the IASB in May 2020. The amendment permits lessees not to assess whether particular COVID-19-related rent concessions are lease modifications and, instead, account for those rent concessions as if they were not lease modifications. In addition, the amendment to IFRS 16 provides specific disclosure requirements regarding COVID-19-related rent concessions. The amendment was adopted as of January 1, 2021 and had no impact on the financial statements for the years ended December 31, 2022 and 2021 since the Company has not benefited from COVID-19 related rent concessions. Amendment to IAS 1, Presentation of Financial statements or IAS 1 - IAS 1 has been revised to require the disclosure of material accounting policies rather than significant accounting policies and provides guidance to apply materiality judgments to accounting policy disclosure. The Company early adopted these amendments, and consequential amendments to other standards, for its annual audited financial statements for the year ended December 31, 2022 resulting in a reduction of its accounting policy disclosure in note 2 - Material accounting policies. Amendments to IAS 37, Provisions, Contingent Liabilities and Contingent Assets (IAS 37) - IAS 37 has been revised to specify which costs an entity includes in determining the cost of fulfilling a contract for the purpose of assessing whether the contract is onerous. The amendments are effective for annual reporting periods beginning on or after January 1, 2022. The adoption of these amendments had no impact on the computation of the provision. Amendment to IFRS 9 Financial Instruments ( IFRS 9) - IFRS 9 has been revised to clarify the fees an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. The adoption of the amendment had no impact on the financial statements and will be applied to financial liabilities that are modified after the date of adoption. Amendments to IAS 12, Income taxes (IAS 12) - The amendments to IAS 12 clarify the accounting for deferred tax assets or liabilities arising from a single transaction such as leases, namely that the scope of the recognition exemption no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. The Company early adopted these amendments for its annual financial statements for the year ended December 31, 2022, which mainly affect the Company’s accounting for deferred tax assets and deferred tax liabilities pertaining to right of use assets and lease liabilities. There will be little to no effect on the amounts reported in the consolidated statements of financial position or the consolidated statements of operations, since only a small portion of the Company’s deferred tax assets are being recognized based on their current potential to be recovered with future tax profits. Note 24 - Income taxes note disclosures will be affected as the deferred tax assets and liabilities pertaining to the leases will no longer be presented on a net basis.
New Standards and interpretations not yet adopted	b) New Standards and interpretations not yet adopted The IFRS accounting standards, amendments, and interpretations that the Company reasonably expects may have a material impact on the disclosures, the financial position or results of operations of the Company when applied at a future date are as follows: Amendments to I AS 8, Accounting policies , Changes in Accounting Estimates and Errors (IAS 8) - The amendments to IAS 8 introduce a definition of accounting estimates and provide clarifications to distinguish accounting policies from accounting estimates. The amendments are applicable retrospectively and are effective for annual reporting periods beginning on or after January 1, 2023 with earlier application permitted. The Company concluded that these amendments will not have an impact on its financial statements at the date of adoption and for the comparative periods. Amendments IAS 1, Presentation of Financial Statements (IAS 1) - IAS 1 has been revised to clarify how to classify debt and other liabilities as current or non-current. The amendments help to determine whether, in the statement of financial position, debt and other liabilities with an uncertain settlement date should be classified as current (due or potentially due to be settled within one year) or non-current. The amendments also include clarifying the classification requirements for debt an entity might settle by converting it into equity. The amendments are applicable retrospectively and are effective for annual reporting periods beginning on or after January 1, 2023 with earlier application permitted. The Company concluded that these amendments will not have an impact on its financial statements at the date of adoption and for the comparative periods.

Material Accounting Policies (T

Material Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Abstract]
Summary of Company's Subsidiaries	Basis of consolidation The consolidated financial statements include the accounts of Liminal BioSciences Inc., and those of its subsidiaries. The Company’s subsidiaries at December 31, 2022, 2021 and 2020 are as follows: Name of subsidiary Segment activity Place of incorporation and Proportion of ownership interest held 2022 2021 2020 Fairhaven Pharmaceuticals Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal R&D BioSciences Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal BioSciences Holdings Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Liminal BioSciences Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Pharma SMT B.V Small molecule therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Prometic Bioproduction Inc. Plasma-derived therapeutics Quebec, Canada nil 1) nil 1) 100 % Prometic Plasma Resources Inc. Plasma-derived therapeutics Winnipeg, Canada nil 1) nil 1) 100 % Telesta Therapeutics Inc. Plasma-derived therapeutics Quebec, Canada 100 % 100 % 100 % NantPro Biosciences, LLC Plasma-derived therapeutics Delaware, U.S. 73 % 73 % 73 % Prometic Biotherapeutics Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Plasma Resources USA Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Biotherapeutics Ltd Plasma-derived therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Biotherapeutics B.V. Plasma-derived therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Pathogen Removal and Diagnostic Corporate Delaware, U.S. 100 % 77 % 77 % The proportion of ownership the Company had in subsidiaries not wholly-owned at December 31, 2022 and December 31, 2021 were as follows: Name of subsidiary Place of incorporation Proportion of ownership interest held by group December 31, December 31, Pathogen Removal and Diagnostic Delaware, U.S. 100 % 77 % NantPro Biosciences, LLC Delaware, U.S. 73 % 73 %
Summary of Estimated Useful Lives of the Capital Assets	Depreciation is calculated on a straight-line basis over the estimated useful lives of the assets, as described below. Capital asset Period Buildings and improvements 20 years Leasehold improvements The lower of the lease term and the useful life Production and laboratory equipment 5 - 20 years Furniture 5 - 10 years Computer equipment 3 - 5 years

Acquisition of Fairhaven Phar_2

Acquisition of Fairhaven Pharmaceuticals Inc (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about business combination [abstract]
Summary of Consideration Paid and Allocation to Net Assets Acquired	The consideration paid and the allocation thereof to the net assets acquired were as follows: Cost of acquisition Fair value of common shares issued $ 3,441 Cash payment 50 Total consideration paid $ 3,491 Transaction fees 308 Total cost of acquisition $ 3,799 Net assets acquired Current assets $ 217 Licenses and other rights (note 11) 3,796 Current liabilities ( 214 ) Total net assets acquired $ 3,799

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Discontinued Operations [Abstract]
Summary of Gain on the Sale of Subsidiaries	The details of the gain on sale of subsidiaries during the years ended December 31, 2022, 2021 and 2020 is provided in the table below: Year ended December 31 2022 2021 2020 Sale of bioseparation business Proceeds received $ — $ — $ 3,380 Less: Carrying amount of net assets sold — — — Transaction costs — — — Reclassification of foreign currency translation reserve — — — Gain on sale of bioseparation business $ — $ — $ 3,380 Sale of plasma collection centers Proceeds received $ — $ 13,570 $ — Less: Carrying amount of net assets sold — 10,849 — Transaction costs — 204 — Reclassification of foreign currency — ( 44 ) — Gain on sale of plasma collection centers $ — $ 2,561 $ — Sale of Ryplazim business Proceeds received $ — $ 159,787 $ — Less: Carrying amount of net assets sold — 19,541 — Indemnification adjustments 600 116 — Transaction costs — 2,288 — Gain (loss) on sale of Ryplazim business $ ( 600 ) $ 137,842 $ — Gain (loss) on sale of discontinued taxes $ nil $ ( 600 ) $ 140,403 $ 3,380
Summary of Carrying Amounts of Assets and Liabilities Sold	The carrying amounts of the assets and liabilities of the entities sold during the year ending December 31, 2021, as part of the sale of the plasma collection centers and the Ryplazim ® business, on the dates control of the entities were transferred to the buyer, are as follows: Plasma collection centers Ryplazim business Accounts receivable 137 1,879 Inventories 8,441 4,640 Prepaids 21 399 Other long-term assets 54 50 Capital assets 2,376 9,304 Right-of-use assets 2,000 3,795 Intangible assets 1,092 7,277 Total assets $ 14,121 $ 27,344 Accounts payable and accrued liabilities 639 2,887 Current portion of lease liabilities 665 986 Long-term portion of lease liabilities 1,968 3,930 Total liabilities $ 3,272 $ 7,803 Net assets sold $ 10,849 $ 19,541
Summary of Results and Cash Flows from Discontinued Operations	The net loss from discontinued operations for the years ended December 31, 2022, 2021 and 2020 are presented below: Year ended December 31 2022 2021 2020 Revenues $ 15 $ 949 $ 2,593 Expenses Cost of sales and other production expenses — 1,465 1,868 Research and development expenses 1) 2) ( 11,825 ) 76,733 42,757 Administration expenses 83 2,360 5,933 Impairments — 1,411 19,772 Gain on foreign exchange ( 17 ) ( 136 ) ( 633 ) Finance costs ( 16,019 ) 2,242 6,083 Gain on disposal of capital assets ( 2,345 ) — — Gain on extinguishment of liabilities — — ( 79 ) Income (loss) from discontinued $ 30,138 $ ( 83,126 ) $ ( 73,108 ) Current income tax (note 24) — 1 8 Net loss from discontinued operations $ 30,138 $ ( 83,127 ) $ ( 73,116 ) 1) Research and development expense (income) includes expenses (income) recognized in regard to a provision relating to an agreement with a CDMO. The expense (income) results from changes to the discounted value of the provision caused by increases/decreases in expected payments, including the impact of the termination agreement, and increases in the annual inflation rate that exceed 3 %, and by changes in the discount rates used to calculate the net present value of the provision. 2) On September 29, 2021 prior to the closing of the sale of PBT, PBT paid PBP, which ownership had already passed to Kedrion, $ 39,457 representing 30 % of the net proceeds it received from the sale of the PRV, as compensation for past research and development services. A second payment made by PBT to PBP of $ 6,357 in prepayment for future R&D services on the same date was recognized as R&D expense since this amount would not be recoverable upon the sale of PBT. The cash flows from the discontinued operations and the gain on sale of subsidiaries for the years ended December 31, 2022, 2021 and 2020 are presented in the following table: Year ended December 31 2022 2021 2020 Cash flows from (used in) operating activities 1) $ ( 5,482 ) $ ( 43,089 ) $ 8,015 Cash flows used in financing activities ( 5,500 ) ( 3,470 ) ( 7,943 ) Cash flows from (used in) investing activities 3,179 171,225 ( 729 ) Net effect of currency exchange rate on cash — ( 30 ) 76 Cash flows (used) generated during the year $ ( 7,803 ) $ 124,636 $ ( 581 ) 1) When compiling the cash flows from discontinued operations which include only certain entities from the Liminal group of companies, intra-group cash transfers between entities in the discontinued operations group and those part of continuing activities, for example the funding provided by Liminal to the discontinued operations, have been classified as part of the operating activities cash flows.

Accounts Receivable and Others

Accounts Receivable and Others (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and other receivables [abstract]
Summary of Trade and Other Receivables	December 31, December 31, 2022 2021 Trade receivables $ 249 $ 229 Tax credits and government grants 330 — Sales taxes receivable 250 280 Other receivables 348 559 $ 1,177 $ 1,068

Other Long-term Assets (Tables)

Other Long-term Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Other Non Current Assets [Abstract]
Summary of Other Long-term Assets	December 31, December 31, 2022 2021 Long-term deposits $ 30 $ 30 Tax credits receivable 213 332 $ 243 $ 362

Capital Assets (Tables)

Capital Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Capital Assets	Production Furniture and Land and Leasehold and laboratory computer Buildings improvements equipment equipment Total Cost Balance at January 1, 2021 $ 4,567 $ 7,349 $ 29,904 $ 3,365 $ 45,185 Additions — — 99 13 112 Disposals — ( 399 ) ( 1,516 ) ( 306 ) ( 2,221 ) Sold - discontinued operations (note 6) — ( 6,324 ) ( 21,525 ) ( 2,256 ) ( 30,105 ) Effect of foreign exchange differences — ( 107 ) ( 45 ) ( 9 ) ( 161 ) Balance at December 31, 2021 $ 4,567 $ 519 $ 6,917 $ 807 $ 12,810 Additions — — — 13 13 Disposals ( 982 ) — ( 22 ) ( 73 ) ( 1,077 ) Effect of foreign exchange differences 1 — — — 1 Balance at December 31, 2022 $ 3,586 $ 519 $ 6,895 $ 747 $ 11,747 Accumulated depreciation Balance at January 1, 2021 $ 804 $ 2,901 $ 20,208 $ 2,481 $ 26,394 Depreciation expense 195 268 662 243 1,368 Disposals — ( 400 ) ( 1,301 ) ( 306 ) ( 2,007 ) Impairments (note 6) — — 22 — 22 Sold - discontinued operations (note 6) — ( 2,400 ) ( 14,281 ) ( 1,744 ) ( 18,425 ) Effect of foreign exchange differences — ( 12 ) ( 7 ) ( 6 ) ( 25 ) Balance at December 31, 2021 $ 999 $ 357 $ 5,303 $ 668 $ 7,327 Depreciation expense 170 33 59 63 325 Disposals ( 152 ) — ( 25 ) ( 73 ) ( 250 ) Effect of foreign exchange differences 1 — — — 1 Balance at December 31, 2022 $ 1,018 $ 390 $ 5,337 $ 658 $ 7,403 Carrying amounts At December 31, 2022 $ 2,568 $ 129 $ 1,558 $ 89 $ 4,344 At December 31, 2021 3,568 162 1,614 139 5,483

Right-of-use Assets (Tables)

Right-of-use Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of quantitative information about right-of-use assets [abstract]
Summary of Quantitative Information About Right-Of-Use Assets	Production and laboratory Buildings equipment Other Total Balance at January 1, 2021 $ 8,086 $ 426 $ 45 $ 8,557 Lease modifications and other remeasurements 3 ( 53 ) ( 2 ) ( 52 ) Depreciation expense ( 906 ) ( 95 ) ( 12 ) ( 1,013 ) Sold - discontinued operations (note 6) ( 5,497 ) ( 272 ) ( 26 ) ( 5,795 ) Effect of foreign exchange differences ( 77 ) ( 6 ) ( 5 ) ( 88 ) Net book value at December 31, 2021 $ 1,609 $ — $ — $ 1,609 Lease modifications and other remeasurements 45 — — 45 Depreciation expense ( 508 ) — — ( 508 ) Net book value at December 31, 2022 $ 1,146 $ — $ — $ 1,146

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about intangible assets [abstract]
Summary of Intangible Assets	Licenses and Patents Software Total Cost Balance at January 1, 2021 $ 162,064 $ 6,783 $ 3,306 $ 172,153 Additions (note 5) — 114 ( 1 ) 113 Sold - discontinued operations (note 6) ( 15,006 ) ( 1,403 ) ( 2,963 ) ( 19,372 ) Disposals ( 1,300 ) ( 61 ) ( 33 ) ( 1,394 ) Effect of foreign exchange differences 1 ( 2 ) ( 19 ) ( 20 ) Balance at December 31, 2021 $ 145,759 $ 5,431 $ 290 $ 151,480 Additions — — 6 6 Disposals — — ( 31 ) ( 31 ) Sold - discontinued operations (note 6) — — — — Effect of foreign exchange differences — 46 — 46 Balance at December 31, 2022 $ 145,759 $ 5,477 $ 265 $ 151,501 Accumulated amortization Balance at January 1, 2021 $ 150,592 $ 4,365 $ 1,704 $ 156,661 Amortization expense 316 1,248 399 1,963 Disposals ( 1,298 ) ( 51 ) ( 34 ) ( 1,383 ) Impairments (notes 6, 23) 1,389 341 — 1,730 Sold - discontinued operations (note 6) ( 8,698 ) ( 533 ) ( 1,772 ) ( 11,003 ) Effect of foreign exchange differences 16 ( 13 ) ( 7 ) ( 4 ) Balance at December 31, 2021 $ 142,317 $ 5,357 $ 290 $ 147,964 Amortization expense 245 41 1 287 Disposals — — ( 31 ) ( 31 ) Effect of foreign exchange differences — 41 41 Balance at December 31, 2022 $ 142,562 $ 5,439 $ 260 $ 148,261 Carrying amounts At December 31, 2022 $ 3,197 $ 38 $ 5 $ 3,240 At December 31, 2021 3,442 74 — 3,516

Accounts Payable and Accrued _2

Accounts Payable and Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Trade and other current payables [abstract]
Summary of Accounts Payable and Accrued Liabilities	December 31, December 31, Trade payables $ 3,403 $ 5,762 Wages and benefits payable 1,651 1,297 Indemnification payable (note 6) 716 113 Current portion of royalty payment obligation (note 17) — 25 Current portion of other employee benefit liabilities (note 17) 198 146 $ 5,968 $ 7,343

Lease Liabilities (Tables)

Lease Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Lease liabilities [abstract]
Summary of Lease Liabilities	The transactions affecting the lease liabilities during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Balance at January 1 $ 22,471 $ 33,452 Interest expense 1,081 3,754 Payments ( 6,282 ) ( 4,321 ) Derecognized - discontinued — ( 7,549 ) Lease modification and other remeasurements ( 15,974 ) ( 2,588 ) Effect of foreign exchange differences 191 ( 277 ) Balance at December 31 $ 1,487 $ 22,471 Less current portion of lease liabilities ( 735 ) ( 7,194 ) Long-term portion of lease liabilities $ 752 $ 15,277

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring provision [abstract]
Summary of Provisions	Initial recognition of provisions at June 30, 2021 $ 21,928 Increase to provisions during the period 439 Effect of foreign exchange difference ( 262 ) Interest expense 90 Balance at January 1, 2022 $ 22,195 Decrease to provision during the period ( 10,741 ) Effect of foreign exchange difference ( 226 ) Interest expense 393 Payments ( 3,930 ) Effect of changes in the discount rate ( 1,001 ) Balance at December 31, 2022 $ 6,690 Less current portion of provision ( 3,400 ) Long-term portion of provision $ 3,290

Warrant Liability (Tables)

Warrant Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Warrant Liability [Abstract]
Schedule of Fair Value of Warrants	The fair value of the November 2020 warrants on the various dates discussed above was calculated using a Black-Scholes option pricing model in a Monte Carlo simulation in order to evaluate the downward adjustment mechanism to the exercise price. The assumptions used at the different valuation dates are provided in the table below: December 31, December 31, 2022 2021 Underlying common share fair value (in USD) $ 3.25 $ 10.90 Remaining life until expiry 2.8 3.8 Volatility 51.0 % 56.0 % Risk-free interest rate 4.26 % 1.13 % Expected dividend rate — — Fair value of a warrant calculated using a $ — $ 0.80 Fair value of exercise price adjustment mechanism $ 0.12 $ 1.63 Illiquidity discount 20.0 % 28.0 % Fair value of a warrant (in USD) $ 0.10 $ 1.75 Fair value of a warrant (in CAD) $ 0.13 $ 2.22

Long-term Debt (Tables)

Long-term Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about borrowings [abstract]
Summary of Long-term Debt	2022 2021 Balance at January 1 $ 38,311 $ 40,532 Stated and accreted interest 520 4,388 Conversion of secured convertible debt into shares — ( 2,664 ) Repayment of principal ( 39,123 ) — Repayment of stated interest — ( 3,945 ) Loss on extinguishments of liabilities 292 — Balance at December 31 $ — $ 38,311
Summary of Carrying Value of Long-term Debt	At December 31, 2022 and 2021, the carrying amount of the debt comprised the following loans: December 31, December 31, 2022 2021 First term loan having a principal of $ 10,000 maturing April 23, 2024 bearing stated interest of 10 % per annum 15.05 %) 1) $ — $ 9,188 Second term loan having a principal of $ 29,123 maturing on April 23, 2024 bearing stated interest of 10 % per annum 10.47 %) 1) — 29,123 $ — $ 38,311 Less current portion of long-term debt — — Long-term portion of long-term debt $ — $ 38,311 1) The first and second term loans issued under the consolidated loan agreement with SALP were secured by all the assets of the Company and required that certain covenants be respected including maintaining an adjusted working capital ratio. In February 2022, these loans were repaid in full and the related security interests were released.

Share Capital and Other Equit_2

Share Capital and Other Equity Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Changes in Issued and Outstanding Common Share or RSU or Warrants	changes in the issued and outstanding common shares during the year ended December 31, 2022. At December 2022 and 2021, the number of common shares outstanding were as follows: 2022 2021 Number Amount Number Amount Balance - beginning of year 3,104,222 $ 979,849 2,994,350 $ 977,261 Shares issued pursuant to a restricted share — — 14 — Shares issued upon conversion of debt — — 109,858 2,588 Balance - end of year 3,104,222 $ 979,849 3,104,222 $ 979,849
Schedule of Changes in Number of Stock Options Outstanding and Weighted Average Exercise Price	For stock options having a CAD exercise price, the changes in the number of stock options outstanding during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Weighted Weighted average average exercise price exercise price Number ($) Number ($) Balance - beginning of year 102,805 $ 215.29 248,591 $ 187.11 Forfeited ( 1,168 ) 143.47 ( 132,178 ) 143.32 Expired ( 8 ) 21,225.00 ( 13,608 ) 399.56 Balance - end of year 101,629 $ 214.46 102,805 $ 215.29 For options having a USD exercise price, the changes in the number of stock options outstanding during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 Weighted Weighted average average exercise price exercise price Number (USD) Number (USD) Balance - beginning of year 74,900 $ 34.88 30,500 $ 46.98 Granted 70,850 6.33 49,200 28.02 Forfeited ( 14,834 ) 16.43 ( 3,800 ) 41.04 Expired — — ( 1,000 ) 42.70 Balance - end of year 130,916 $ 21.52 74,900 $ 34.88
Summary of Weighted Average Inputs into Model and Resulting Grant Date Fair Values	The following Black-Scholes assumption were used: Expected dividend rate — Expected volatility of share price 93.2 % Risk-free interest rate 0.4 % Expected life in years 6.3 Weighted average grant date incremental fair value $ 15.54 The Company uses the Black-Scholes option pricing model to calculate the fair value of stock options at the date of grant. The weighted average inputs into the model and the resulting grant date fair values during the years ended December 31, 2022, 2021 and 2020 were as follows: 2022 2021 2020 Expected dividend rate — — — Expected volatility of share price 116.0 % 115.0 % 100.5 % Risk-free interest rate 2.97 % 1.21 % 0.5 % Expected life in years 6.8 6.7 6.7 Weighted average grant date fair value $ 7.18 $ 28.52 $ 85.08
Schedule of Stock Options Issued and Outstanding by Range of Exercise Price	At December 31, 2022, stock options issued and outstanding denominated in CAD and USD by range of exercise price are as follows: Weighted Weighted Weighted Range of exercise remaining average average price for stock option Number contractual life exercise price Number exercise price issued in CAD outstanding (in years) ($) exercisable ($) $ 119.90 -$ 146.35 16,288 7.30 $ 136.79 12,390 $ 136.53 $ 146.36 -$ 211.05 79,793 6.43 152.10 65,168 152.10 $ 211.06 - $ 2,130.00 5,025 6.43 358.66 5,025 358.66 $ 2,130.01 -$ 20,700.00 523 5.48 10,761.57 523 10,761.57 101,629 6.56 $ 214.46 83,106 $ 229.04 Weighted Weighted Weighted Range of exercise remaining average average price for stock option Number contractual life exercise price Number exercise price issued in USD outstanding (in years) (USD) exercisable (USD) $ 4.10 -$ 4.75 10,000 9.95 $ 4.10 — $ — $ 4.76 -$ 7.80 39,550 9.43 5.40 3,250 5.40 $ 7.81 - $ 15.95 16,500 9.24 10.20 — — $ 15.96 -$ 41.80 34,866 8.69 26.98 18,292 31.76 $ 41.81 - $ 108.00 30,000 7.94 48.48 24,332 48.04 130,916 8.91 $ 21.52 45,874 $ 38.53
Schedule of Total Share-Based Payments Expense	The total share-based payments compensation expense, comprising the above-mentioned expenses for stock options and RSU, has been included in the consolidated statements of operations for the years ended December 31, 2022, 2021 and 2020 as indicated in the following table: 2022 2021 2020 Research and development expenses $ 821 $ 936 $ 2,430 Administration expenses 1,043 3,760 3,248 Loss from discontinued operations — ( 444 ) 556 $ 1,864 $ 4,252 $ 6,234
Restricted Stock Units
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Changes in Issued and Outstanding Common Share or RSU or Warrants	Changes in the number of RSU outstanding during the years ended December 31, 2022 and 2021 were as follows: 2022 2021 2020 Balance - beginning of year — 421 1,757 Forfeited — ( 5 ) ( 5 ) Released — ( 14 ) ( 1,036 ) Paid in cash — ( 402 ) ( 295 ) Balance - end of year — — 421
Warrants
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Schedule of Changes in Issued and Outstanding Common Share or RSU or Warrants	The following table presents the number of warrants outstanding with an exercise price in CAD during the years ended December 31, 2022 and 2021: 2022 2021 Weighted Weighted average average exercise price exercise price Number ($) Number ($) Balance of warrants - beginning of year 17,273 $ 843.30 17,273 $ 843.30 Cancelled (note 16) ( 16,873 ) 152.10 — — Balance of warrants - end of year 400 $ 29,999.84 17,273 $ 843.30 The following table presents the changes in the number of warrants outstanding with an exercise price in USD during the years ended December 31, 2022 and 2021: 2022 2021 Weighted Weighted average average exercise price exercise price Number (USD) Number (USD) Balance of warrants - end of year 789,472 $ 55.00 789,472 $ 55.00
Schedule of Warrants Outstanding, Exercise Price, Expiry Rate and Overall Weighted Average Exercise Price	The warrants outstanding as at December 31, 2022, their exercise price in CAD or in USD, expiry rate and the overall weighted average exercise price in both currency are as follows: Number Expiry Exercise Warrants outstanding with an exercise price in CAD 400 January 2023 $ 30,000.00 Number Expiry Exercise Warrants outstanding with an exercise price in USD 789,472 November 2025 $ 55.00

Non-controlling Interests (Tabl

Non-controlling Interests (Tables)	12 Months Ended
	Dec. 31, 2022
Non Controlling Interests [Abstract]
Summary of Company's Subsidiaries	Basis of consolidation The consolidated financial statements include the accounts of Liminal BioSciences Inc., and those of its subsidiaries. The Company’s subsidiaries at December 31, 2022, 2021 and 2020 are as follows: Name of subsidiary Segment activity Place of incorporation and Proportion of ownership interest held 2022 2021 2020 Fairhaven Pharmaceuticals Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal R&D BioSciences Inc. Small molecule therapeutics Quebec, Canada 100 % 100 % 100 % Liminal BioSciences Holdings Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Liminal BioSciences Limited Small molecule therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Pharma SMT B.V Small molecule therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Prometic Bioproduction Inc. Plasma-derived therapeutics Quebec, Canada nil 1) nil 1) 100 % Prometic Plasma Resources Inc. Plasma-derived therapeutics Winnipeg, Canada nil 1) nil 1) 100 % Telesta Therapeutics Inc. Plasma-derived therapeutics Quebec, Canada 100 % 100 % 100 % NantPro Biosciences, LLC Plasma-derived therapeutics Delaware, U.S. 73 % 73 % 73 % Prometic Biotherapeutics Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Plasma Resources USA Inc. Plasma-derived therapeutics Delaware, U.S. nil 1) nil 1) 100 % Prometic Biotherapeutics Ltd Plasma-derived therapeutics Cambridge, United Kingdom 100 % 100 % 100 % Prometic Biotherapeutics B.V. Plasma-derived therapeutics Amsterdam, Netherlands nil 2) 100 % 100 % Pathogen Removal and Diagnostic Corporate Delaware, U.S. 100 % 77 % 77 % The proportion of ownership the Company had in subsidiaries not wholly-owned at December 31, 2022 and December 31, 2021 were as follows: Name of subsidiary Place of incorporation Proportion of ownership interest held by group December 31, December 31, Pathogen Removal and Diagnostic Delaware, U.S. 100 % 77 % NantPro Biosciences, LLC Delaware, U.S. 73 % 73 %
Summary of Financial Information for Entities Non-controlling Interest	The results of operations of PRDT in 2022 up until the transaction date and for the comparative periods in 2021 and 2020 and the portion of the net and comprehensive loss attributed to the non-controlling interests are presented below: Year ended December 31 2022 2021 2020 Royalty revenues $ 157 $ 565 $ 572 Royalty expenses 308 ( 88 ) ( 128 ) Research and development expenses ( 84 ) ( 244 ) ( 196 ) Administration expenses and foreign 2,665 ( 946 ) ( 1,506 ) Net income (loss) and comprehensive income (loss) $ 3,046 $ ( 713 ) $ ( 1,258 ) Income (loss) attributable to non-controlling interests $ 122 $ ( 669 ) $ ( 832 )

Capital Management (Tables)

Capital Management (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Capital Management [Abstract]
Summary of Capital Management	The Company defines its capital as shareholders’ equity including warrants presented as a liability and financial instruments of a long-term nature (including the current portion) less cash. December 31, December 31, 2022 2021 Warrant liability $ 106 $ 1,754 Lease liabilities 1,487 22,471 Provisions 6,690 22,195 Long-term debt - 38,311 Total equity 36,208 33,881 Cash ( 37,144 ) ( 108,490 ) Total capital $ 7,347 $ 10,122

Revenues from Continuing Oper_2

Revenues from Continuing Operations (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue [abstract]
Summary of Revenues from Continuing Operations	2022 2021 2020 Royalty revenues $ 401 $ 565 $ 572 Rental revenue — 78 152 $ 401 $ 643 $ 724

Supplemental Information (Table

Supplemental Information (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Supplemental Information Regarding Consolidated Statements Of Operations [Abstract]
Summary of Supplemental Information Regarding the Consolidated Statements of Operations	The Company also recognized research and development tax credits during the years ended December 31, 2022, 2021 and 2020. These grants were recorded as a reduction of salary expenses and other related charges and are recognized as follows in the consolidated statement of operations: Year ended December 31 2022 2021 2020 Government grants recognized in research Salary subsidy $ — $ 372 $ 1,017 Rent subsidy — 140 108 Research and development tax credits 135 124 426 $ 135 $ 636 $ 1,551 Government grants recognized in Salary subsidy $ 14 $ 325 $ 1,457 Rent subsidy — 86 63 $ 14 $ 411 $ 1,520 Government grants recognized in loss from Salary subsidy $ — $ 2,502 $ 4,758 Rent subsidy — 682 426 Research and development tax credits — 116 1,332 $ — $ 3,300 $ 6,516 ii) Finance costs Year ended December 31 2022 2021 2020 Interest accretion on long-term debt $ 521 $ 4,388 $ 2,209 Financing fees on warrant liability — — 709 Interest expense on provisions 393 90 — Other interest expense, transaction and bank fees ( 142 ) 413 485 Interest expense on lease liabilities 1,081 3,754 6,030 Lease modification and other remeasurements ( 16,019 ) — — Interest income ( 775 ) ( 73 ) ( 451 ) $ ( 14,941 ) $ 8,572 $ 8,982 The table above includes financing costs from continuing and discontinued operations. Financing costs from discontinued operations for the years ended December 31, 2022, 2021 and 2020 were $ 16,019 , $ 2,242 , and $ 6,083 , respectively, and mainly represented interest expense on lease liabilities and a gain on modification of a liability (note 6 ). iii) Employee compensation expense Year ended December 31 2022 2021 2020 Wages and salaries $ 8,336 $ 19,731 $ 32,410 Employer's benefits 1,762 3,201 5,443 Share-based payments expense 1,864 4,252 6,234 $ 11,962 $ 27,184 $ 44,087
Summary of Information by Geographic Area	i) Capital, intangible and right-of-use assets by geographic area 2022 2021 Canada $ 8,345 $ 10,041 United Kingdom 385 567 $ 8,730 $ 10,608 ii) Revenues by location from continuing operations 2022 2021 2020 Canada 3 78 152 United Kingdom 398 565 572 $ 401 $ 643 $ 724

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Major components of tax expense (income) [abstract]
Summary of Income Tax Recovery in Consolidated Statement of Operations	The income tax expense (recovery) reported in the consolidated statement of operations for the years ended December 31, 2022, 2021 and 2020 are as follows: 2022 2021 2020 Current income tax recovery $ ( 811 ) $ — $ ( 144 ) Deferred income tax expense 286 118 ( 65 ) Income tax expense (recovery) from continuing operations ( 525 ) 118 ( 209 ) Current income tax expense from — 1 8 Total income tax expense (recovery) $ ( 525 ) $ 119 $ ( 201 )
Summary of Reconciliation of Income Tax Expense (Recovery) for Continuing and Discontinued Operations Recognized in Consolidated Statement of Operations	The following table provides a reconciliation of the income tax expense (recovery) calculated at the combined statutory income tax rate to the income tax expense (recovery) for both continuing and discontinued operations, recognized in the consolidated statements of operations. 2022 2021 2020 Net loss before tax from continuing operations $ ( 29,441 ) $ ( 44,945 ) $ ( 49,230 ) Net income before tax from discontinued operations 29,538 57,277 ( 69,728 ) Combined Canadian statutory income tax rate 26.5 % 26.5 % 26.5 % Income tax expense (recovery) at combined income tax rate 26 3,268 ( 31,524 ) Increase (decrease) in income taxes resulting from: Unrecorded potential tax benefit arising from ( 2,330 ) 1,658 33,238 Effect of tax rate differences in foreign subsidiaries 406 9,756 1,101 Non-deductible or taxable items 3,141 ( 6,149 ) ( 157 ) Change in future tax rate ( 1,008 ) ( 5,354 ) ( 1,455 ) Research and development tax credit 65 ( 3,012 ) ( 494 ) Foreign withholding tax ( 811 ) — — Non-taxable gain on disposition of subsidiary (note 6) — — ( 896 ) Other ( 14 ) ( 48 ) ( 14 ) Income tax expense (recovery) $ ( 525 ) $ 119 $ ( 201 )
Schedule of Deferred Tax Relates to the Consolidated Statement of Financial Position	Deferred tax relates to the following in the consolidated statement of financial position: Year ended December 31 2022 2021 Deferred tax assets Tax losses (non capital) $ 133,917 $ 118,276 Tax losses (capital) 49,896 7,393 Research and development expenses 6,818 7,124 Unrealized loss on exchange rate 2 — Undeducted financing expenses 695 1,180 Right of use liabilities 335 5,606 Share based payments 1 1 Penalty Prepayment 3,611 5,993 Interest expenses carried forward 191 2,646 Non-deductible provisions 1,968 5,986 Donations 7 270 Intangible assets 266 683 Capital Assets 1,363 1,212 Start-up expense 272 401 Total deferred tax assets $ 199,342 $ 156,771 Deferred tax liabilities: Capital assets $ ( 11 ) $ ( 200 ) Intangible Assets ( 42 ) — Right of use assets ( 259 ) ( 143 ) Unrealized gain on exchange rate ( 1,602 ) ( 436 ) Other — ( 8 ) Total deferred tax liabilities $ ( 1,914 ) $ ( 787 ) Deferred tax assets $ 197,428 $ 155,984 Unrecognized deferred tax assets ( 197,260 ) ( 155,530 ) $ 168 $ 454
Summary of Deferred Tax Relates to the Consolidated Statement of Financial Position	Reflected in the consolidated statement of financial position for the years ended December 31, 2022 and 2021 as follows: 2022 2021 Balance - beginning of year $ 454 $ 572 Credited to profit and loss ( 286 ) ( 118 ) Balance - end of year $ 168 $ 454
Schedule of Deferred Tax Relates to the Consolidated Statement of Operations	Deferred tax relates to the following in the consolidated statement of operations: Year ended December 31 2022 2021 2020 Deferred tax assets Tax losses (non capital) $ ( 15,640 ) $ 42,309 $ ( 38,535 ) Tax losses (capital) ( 42,503 ) ( 7,312 ) ( 81 ) Research and development expenses 306 15,381 8,607 Unrealized loss on exchange rate ( 2 ) 1,434 ( 568 ) Undeducted financing expenses 484 1,017 327 Right of use liabilities 5,271 3,007 709 Share based payments — 350 11 Penalty Prepayment 2,382 2,613 ( 7,186 ) Interest expenses carried forward 2,455 1,424 ( 1,592 ) Non-deductible provisions 4,018 ( 5,958 ) 625 Donations 263 ( 270 ) — Intangible assets 418 12,544 1,037 Capital Assets ( 151 ) ( 317 ) 435 Start-up expense 128 825 274 Other — 246 ( 50 ) Total deferred tax assets $ ( 42,571 ) $ 67,293 $ ( 35,987 ) Deferred tax liabilities: Capital assets $ ( 189 ) $ ( 2,607 ) $ ( 2,528 ) Intangible Assets 42 ( 5 ) ( 5 ) Right of use assets 116 ( 1,463 ) ( 3,877 ) Trade and other payables — ( 892 ) ( 12 ) Unrealized gain on exchange rate 1,166 40 ( 127 ) Other ( 8 ) 8 — Total deferred tax liabilities $ 1,127 $ ( 4,919 ) $ ( 6,549 ) Deferred tax assets $ ( 41,444 ) $ 62,374 $ ( 42,540 ) Unrecognized deferred tax assets 41,730 ( 62,256 ) 42,475 $ 286 $ 118 $ ( 65 )
Summary of Unused Non-capital Losses Expire	The unused non-capital losses expire as indicated in the table below: Canada Foreign At December 31, 2022 Federal Provincial Countries Losses carried forward expiring in: 2027 $ 3,510 $ 3,495 $ — 2028 — — $ — 2029 — — — 2030 — — — 2031 — — — 2032 1,001 995 — 2033 4,610 4,606 — 2034 7,760 9,807 — 2035 12,565 12,563 — 2036 14,468 14,467 — 2037 7,393 7,394 — 2038 6,594 6,595 — 2039 26,330 26,305 — 2040 37,884 37,751 — 2041 40,013 40,061 — 2042 31,415 32,494 — $ 193,543 $ 196,533 $ — Not expiring - UK — — 225,566 Not expiring - US (post 2017) 1) — — 4,800 $ 193,543 $ 196,533 $ 230,366 1 ) As a result of the conversion of the parent's debt into Liminal shares on April 23, 2019, more than 50 % of the issued shares of Liminal were owned by a single shareholder at December 31, 2022. US tax rules impose restrictions that will impact how $ 122,290 of losses are available to shelter income in future taxation years. As a result of the US restrictions, approximately $ 117,490 of losses will no longer be available to the company and are not presented in the available tax loss table presented above. The Company has $ 4,800 of U.S. tax loss carryforwards which arose after April 23, 2019 not subject to these limitations. A deferred tax asset has not been recognized for any loss carryforwards at December 31, 2022.

Compensation of Key Managemen_2

Compensation of Key Management Personnel (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure Of Compensation Of Key Management Personnel [Abstract]
Summary of the Remuneration of the Key Management Personnel	The remuneration of the key management personnel during the years ended December 31, 2022, 2021 and 2020 was as follows: 2022 2021 2020 Current employee benefits 1) $ 3,865 $ 5,466 $ 6,153 Pension costs 34 78 115 Share-based payments 1,521 4,351 4,917 Termination benefits — 406 319 $ 5,420 $ 10,301 $ 11,504 1) Current employee benefits include salaries, bonuses, other employee benefits, other than those listed in the table and director fees paid in cash . In 2022, it also includes the fees paid to a consultant for the salary of the interim CFO for an amount of $ 407 covering the period from February 2022 to November 2022.

Financial Instruments and Fin_2

Financial Instruments and Financial Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about financial instruments [abstract]
Schedule of Contractual Maturities of Financial Liabilities	The following table presents the contractual maturities of the financial liabilities as of December 31, 2022: Contractual Cash flows Carrying amount Less than 2-3 4 - 5 More than Total Accounts payable and accrued 1) $ 5,968 $ 5,968 $ — $ — $ — $ 5,968 Lease liabilities 1,487 790 1,022 — — 1,812 Provisions 6,690 3,400 3,400 — — 6,800 $ 14,145 $ 10,158 $ 4,422 $ — $ — $ 14,580 1) Short-term portions of the royalty payment obligations and of other employee benefit liabilities are included in the account payable and accrued liabilities. 2) The Company has fully repaid its long-term debt in February 2022 (note 16).
Schedule of Net Exposure to Currency Risk through Financial Assets and Financial Liabilities	As at December 31, 2022 and 2021, the Company’s net exposure to currency risk through financial assets and financial liabilities denominated respectively in USD and GBP was as follows: 2022 2021 Amount Equivalent in Amount Equivalent in Exposure in USD in USD full CAD in USD full CAD Cash 2,026,962 2,744,710 78,045,915 99,094,899 Accounts receivable 18,787 25,440 185,954 236,106 Accounts payable and accrued liabilities ( 1,388,225 ) ( 1,879,795 ) ( 951,284 ) ( 1,207,845 ) Other long-term liabilities — — ( 77,075 ) ( 97,862 ) Long-term derivatives ( 78,284 ) ( 106,005 ) ( 1,381,603 ) ( 1,754,221 ) Net exposure 579,240 784,350 75,821,907 96,271,077 2022 2021 Amount Equivalent in Amount Equivalent in Exposure in GBP in GBP full CAD in GBP full CAD Cash 170,845 279,673 2,832,439 4,859,049 Accounts receivable 183,386 300,203 134,605 230,914 Accounts payable and accrued liabilities ( 320,774 ) ( 525,108 ) ( 1,026,984 ) ( 1,761,791 ) Lease liabilities ( 135,675 ) ( 222,100 ) ( 203,186 ) ( 348,566 ) Net exposure ( 102,218 ) ( 167,332 ) 1,736,874 2,979,606

Nature of Operations and Goin_2

Nature of Operations and Going Concern - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Nature Of Operations And Going Concern [Abstract]
Net loss from continuing operations	$ (28,916)	$ (45,063)	$ (49,021)
Operating cash flows	31,820	99,603	$ 75,917
Accumulated deficit	1,082,301	1,074,167
Working capital	$ 31,200	$ 96,100

Material Accounting Policies -

Material Accounting Policies - Summary of Company's Subsidiaries (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Fairhaven Pharmaceuticals Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Fairhaven Pharmaceuticals Inc.
Segment activity	Small molecule therapeutics
Place of incorporation and operation	Quebec, Canada
Proportion of ownership interest held by group	100%	100%	100%
Liminal R&D BioSciences Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Liminal R&D BioSciences Inc.
Segment activity	Small molecule therapeutics
Place of incorporation and operation	Quebec, Canada
Proportion of ownership interest held by group	100%	100%	100%
Liminal BioSciences Holdings Limited
Disclosure of subsidiaries [line items]
Name of subsidiary	Liminal BioSciences Holdings Limited
Segment activity	Small molecule therapeutics
Place of incorporation and operation	Cambridge, United Kingdom
Proportion of ownership interest held by group	100%	100%	100%
Liminal BioSciences Limited
Disclosure of subsidiaries [line items]
Name of subsidiary	Liminal BioSciences Limited
Segment activity	Small molecule therapeutics
Place of incorporation and operation	Cambridge, United Kingdom
Proportion of ownership interest held by group	100%	100%	100%
Prometic Pharma SMT B.V
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Pharma SMT B.V
Segment activity	Small molecule therapeutics
Place of incorporation and operation	Amsterdam, Netherlands
Proportion of ownership interest held by group	0%	100%	100%
Prometic Bioproduction Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Bioproduction Inc.
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Quebec, Canada
Proportion of ownership interest held by group	0%	0%	100%
Prometic Plasma Resources Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Plasma Resources Inc.
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Winnipeg, Canada
Proportion of ownership interest held by group	0%	0%	100%
Telesta Therapeutics Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Telesta Therapeutics Inc.
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Quebec, Canada
Proportion of ownership interest held by group	100%	100%	100%
NantPro Biosciences, LLC
Disclosure of subsidiaries [line items]
Name of subsidiary	NantPro Biosciences, LLC
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Delaware, U.S.
Proportion of ownership interest held by group	73%	73%	73%
Prometic Biotherapeutics Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Biotherapeutics Inc.
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Delaware, U.S.
Proportion of ownership interest held by group	0%	0%	100%
Prometic Plasma Resources USA Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Plasma Resources USA Inc.
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Delaware, U.S.
Proportion of ownership interest held by group	(0.00%)	0%	100%
Prometic Biotherapeutics Ltd
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Biotherapeutics Ltd
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Cambridge, United Kingdom
Proportion of ownership interest held by group	100%	100%	100%
Prometic Biotherapeutics B.V.
Disclosure of subsidiaries [line items]
Name of subsidiary	Prometic Biotherapeutics B.V.
Segment activity	Plasma-derived therapeutics
Place of incorporation and operation	Amsterdam, Netherlands
Proportion of ownership interest held by group	0%	100%	100%
Pathogen Removal and Diagnostic Technologies Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Pathogen Removal and Diagnostic Technologies Inc.
Segment activity	Corporate
Place of incorporation and operation	Delaware, U.S.
Proportion of ownership interest held by group	100%	77%	77%

Material Accounting Policies _2

Material Accounting Policies - Additional Information - (Details)	12 Months Ended
	Dec. 31, 2022
Significant Accounting Policies [Line Items]
Description of leases of low value assets	The Company applies the short-term lease recognition exemption to leases of 12 months or less, as well as the lease of low-value assets recognition exemption.

Material Accounting Policies _3

Material Accounting Policies - Summary of Estimated Useful Lives of the Capital Assets (Details)	12 Months Ended
	Dec. 31, 2022
Buildings and Improvements
Summary Of Significant Accounting Policies Details Estimated Useful Lives Of Assets [Line Items]
Useful lives of capital asset	20 years
Leasehold Improvements
Summary Of Significant Accounting Policies Details Estimated Useful Lives Of Assets [Line Items]
Useful lives of capital asset	The lower of the lease term and the useful life
Production and Laboratory Equipment
Summary Of Significant Accounting Policies Details Estimated Useful Lives Of Assets [Line Items]
Useful lives of capital asset	5 - 20 years
Furniture
Summary Of Significant Accounting Policies Details Estimated Useful Lives Of Assets [Line Items]
Useful lives of capital asset	5 - 10 years
Computer Equipment
Summary Of Significant Accounting Policies Details Estimated Useful Lives Of Assets [Line Items]
Useful lives of capital asset	3 - 5 years

Material Accounting Policies _4

Material Accounting Policies - Summary of Estimated Useful Lives of the Intangible Asset (Details)	12 Months Ended
	Dec. 31, 2022
Licenses and Other Rights
Significant Accounting Policies [Line Items]
Useful lives of Intangible asset	30 years
Donor Lists
Significant Accounting Policies [Line Items]
Useful lives of Intangible asset	10 years
Patents
Significant Accounting Policies [Line Items]
Useful lives of Intangible asset	20 years
Software
Significant Accounting Policies [Line Items]
Useful lives of Intangible asset	5 years

Significant Accounting Judgem_2

Significant Accounting Judgements and Estimation Uncertainty - Additional Information - (Details) - CAD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	May 26, 2020	Dec. 31, 2022
Significant Accounting Judgements And Estimation Uncertainty [Line Items]
Revised exercise price of share options	$ 152.10
Ryplazim CGU
Significant Accounting Judgements And Estimation Uncertainty [Line Items]
Change in impairment recorded rate		10%
Impairment Loss		$ 3,638

Acquisition of Fairhaven Phar_3

Acquisition of Fairhaven Pharmaceuticals Inc - Additional Information (Details) $ in Thousands	Jul. 17, 2020 CAD ($) shares	Aug. 08, 2022
Disclosure Of Business Combinations [Line Items]
Business acquisition, ownership percentage		100%
Fairhaven Pharmaceuticals Inc.
Disclosure Of Business Combinations [Line Items]
Fair value of common shares	$ 3,441
Transaction costs incurred were capitalized and allocated to net assets acquired	$ 308
Fairhaven Pharmaceuticals Inc. | Share Purchase Agreement
Disclosure Of Business Combinations [Line Items]
Date of business acquisition	Jul. 17, 2020
Fairhaven Pharmaceuticals Inc. | Common Shares | Share Purchase Agreement
Disclosure Of Business Combinations [Line Items]
Business acquisition, ownership percentage	100%
Shares issued for acquisition | shares	202,308
Aggregate value of additional payment in shares	$ 4,374
Number of days in average volume weighted trading price	5 days
Fair value of common shares	$ 3,441
Transaction costs incurred were capitalized and allocated to net assets acquired	$ 308

Acquisition of Fairhaven Phar_4

Acquisition of Fairhaven Pharmaceuticals Inc - Summary of Consideration Paid and Allocation to Net Assets Acquired (Details) - CAD ($) $ in Thousands	Jul. 17, 2020	Aug. 08, 2022
Cost of acquisition
Cash payment		$ 30
Fairhaven Pharmaceuticals Inc.
Cost of acquisition
Fair value of common shares issued	$ 3,441
Cash payment	50
Total consideration paid	3,491
Transaction fees	308
Total cost of acquisition	3,799
Net assets acquired
Current assets	217
Current liabilities	(214)
Total net assets acquired	3,799
Licenses and Other Rights
Net assets acquired
Licenses and other rights (note 11)	$ 3,796

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Details) - CAD ($) $ in Thousands		1 Months Ended			3 Months Ended		12 Months Ended
	Sep. 28, 2021	Jan. 31, 2024	Jan. 31, 2023	Aug. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Mar. 31, 2022
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Indemnified Adjustment Expense Made In Respect Of Research And Development Tax Credit Claims							$ 600
Intangible assets						$ 341
Impairments							0
Finance costs							$ 1,078	$ 6,330	$ 2,899
Plasma Derived Therapeutics
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Impairment of capital assets									665
Impairment of ROU assets									18,553
Intangible assets									480
Impairment loss									19,698
Other impairments of ROU asset									74
Level 3
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
FVLCD valuation, description							The FVLCD was calculated using a discounted cash flow model for one year and a terminal value of $58.1 million using a post-tax discount rate of 7.75%. The fair value computed by management is considered as a level 3 computation in the fair value hierarchy under IFRS 13, Fair value measurement. As part of this valuation exercise, management needed to make several key assumptions which affected the cash inflows and outflows considered in the model.
Terminal value							$ 58,100
Post-tax discount rate							7.75%
Prometic Biotherapeutics Inc. | PRV
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Fair value of the consideration received	$ (105,000)
Prometic Biotherapeutics Inc. | Definitive Agreement for Sale | PRV
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Upfront payment received	130,966
Upfront payment received, net of selling costs	$ 1,891
Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Impairment loss							$ 0	1,411	19,772
Finance costs							16,019	2,242	6,083
Property, plant and equipment held for sale										$ 829
Gain on disposal of capital assets							2,345	0	0
Discontinued Operations | CDMO Contract
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Payment for terminated agreement				$ 18,000
Initial payment of execution of agreement				$ 11,200
Finance costs							16,019
Reversal in provision							10,741
Discontinued Operations | Termination of Agreement | CDMO Contract
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Further payment of execution of agreement paid			$ 3,400
Further payment of execution of agreement payable		$ 3,400
Discontinued Operations | Intangible Assets
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Impairments					$ 1,389		$ 0	$ 1,389	$ 480

Discontinued Operations - Summa

Discontinued Operations - Summary of Sale of Subsidiaries (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Total income (loss) from discontinued operations	$ (600)	$ 140,403	$ 3,380
Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Total income (loss) from discontinued operations	(600)	140,403	3,380
Discontinued Operations | Bioseparations Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Proceeds received			3,380
Total income (loss) from discontinued operations			$ 3,380
Discontinued Operations | Plasma Collection Centers
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Proceeds received		13,570
Carrying Amount of Net Assets Sold		10,849
Transaction costs		204
Reclassification of foreign currency translation reserve from other comprehensive income into the statement of operations		(44)
Total income (loss) from discontinued operations		2,561
Discontinued Operations | Ryplazim Business
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Proceeds received		159,787
Carrying Amount of Net Assets Sold		19,541
Indemnification adjustments	600	116
Transaction costs		2,288
Total income (loss) from discontinued operations	$ (600)	$ 137,842

Discontinued Operations - Sum_2

Discontinued Operations - Summary of Sale of Subsidiaries (Parenthetical) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Income tax	$ 0	$ 0
Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Income tax	0	0	$ 0
Bioseparations Operations | Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Income tax			$ 0
Plasma Collection Centers | Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Income tax		0
Ryplazim Business | Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Income tax	$ 0	$ 0

Discontinued Operations - Sum_3

Discontinued Operations - Summary of Carrying Amounts of Assets and Liabilities Sold (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Accounts receivable	$ 249	$ 229
Prepaids	2,997	5,071
Other long-term assets (note 8)	243	362
Capital assets (note 9)	4,344	5,483
Right-of-use assets (note 10)	1,146	1,609	$ 8,557
Intangible assets (note 11)	3,240	3,516
Total assets	50,459	126,053
Accounts payable and accrued liabilities (note 12)	5,968	7,343
Current portion of lease liabilities (note 13)	735	7,194
Long-term portion of lease liabilities (note 13)	752	15,277
Total liabilities	$ 14,251	92,172
Discontinued Operations | Plasma Collection Centers
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Accounts receivable		137
Inventories (note 8)		8,441
Prepaids		21
Other long-term assets (note 8)		54
Capital assets (note 9)		2,376
Right-of-use assets (note 10)		2,000
Intangible assets (note 11)		1,092
Total assets		14,121
Accounts payable and accrued liabilities (note 12)		639
Current portion of lease liabilities (note 13)		665
Long-term portion of lease liabilities (note 13)		1,968
Total liabilities		3,272
Net assets sold		10,849
Discontinued Operations | Ryplazim Business
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Accounts receivable		1,879
Inventories (note 8)		4,640
Prepaids		399
Other long-term assets (note 8)		50
Capital assets (note 9)		9,304
Right-of-use assets (note 10)		3,795
Intangible assets (note 11)		7,277
Total assets		27,344
Accounts payable and accrued liabilities (note 12)		2,887
Current portion of lease liabilities (note 13)		986
Long-term portion of lease liabilities (note 13)		3,930
Total liabilities		7,803
Net assets sold		$ 19,541

Discontinued Operations - Sum_4

Discontinued Operations - Summary of Net Loss From Discontinued Operations (Details) - CAD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Revenues		$ 401	$ 643	$ 724
Expenses
Research and development expenses		15,298	18,347	14,234
Administration expenses		17,866	31,928	32,619
Finance costs		1,078	6,330	2,899
Gain on extinguishment of liabilities				79
Total income (loss) from discontinued operations		29,538	57,276	(69,736)
Current income tax (note 26)		(811)		(144)
Net loss from discontinued operations		29,538	57,276	(69,736)
Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Revenues		15	949	2,593
Expenses
Cost of sales and other production expenses		0	1,465	1,868
Research and development expenses	[1],[2]	11,825	76,733	42,757
Administration expenses		83	2,360	5,933
Impairment loss		0	1,411	19,772
Gain on foreign exchange		(17)	(136)	(633)
Finance costs		16,019	2,242	6,083
Gain on disposal of capital assets		(2,345)	0	0
Gain on extinguishment of liabilities		0	0	(79)
Total income (loss) from discontinued operations		30,138	(83,126)	(73,108)
Current income tax (note 26)		0	1	8
Net loss from discontinued operations		$ 30,138	$ (83,127)	$ (73,116)
[1] Research and development expense (income) includes expenses (income) recognized in regard to a provision relating to an agreement with a CDMO. The expense (income) results from changes to the discounted value of the provision caused by increases/decreases in expected payments, including the impact of the termination agreement, and increases in the annual inflation rate that exceed 3 %, and by changes in the discount rates used to calculate the net present value of the provision. On September 29, 2021 prior to the closing of the sale of PBT, PBT paid PBP, which ownership had already passed to Kedrion, $ 39,457 representing 30 % of the net proceeds it received from the sale of the PRV, as compensation for past research and development services. A second payment made by PBT to PBP of $ 6,357 in prepayment for future R&D services on the same date was recognized as R&D expense since this amount would not be recoverable upon the sale of PBT.

Discontinued Operations - Sum_5

Discontinued Operations - Summary of Net Loss From Discontinued Operations (Parenthetical) (Details) - CAD ($) $ in Thousands		12 Months Ended
	Sep. 29, 2021	Dec. 31, 2022
Disclosure of analysis of single amount of discontinued operations [line items]
Increased annuaI inflation rate		3%
Discontinued Operations | Plasma-derived Therapeutic Activities
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from sale of subsidiary	$ 39,457
Percentage Of Proceeds From Subsidiaries Net	30%
Prepayment made for R&D services	$ 6,357

Discontinued Operations - Sum_6

Discontinued Operations - Summary of Cash Flows from Discontinued Operations and the Gain on Sale of Subsidiaries (Details) - CAD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Net effect of currency exchange rate on cash		$ 2,101	$ 750	$ (3)
Discontinued Operations
Disclosure Of Analysis Of Single Amount Of Discontinued Operations [Line Items]
Cash flows from (used in) from operating activities	[1]	(5,482)	(43,089)	8,015
Cash flows from (used in) financing activities		(5,500)	(3,470)	(7,943)
Cash flows from (used in) investing activities		3,179	171,225	(729)
Net effect of currency exchange rate on cash		0	(30)	76
Cash flows generated during the year		$ (7,803)	$ 124,636	$ (581)
[1] When compiling the cash flows from discontinued operations which include only certain entities from the Liminal group of companies, intra-group cash transfers between entities in the discontinued operations group and those part of continuing activities, for example the funding provided by Liminal to the discontinued operations, have been classified as part of the operating activities cash flows.

Accounts Receivable and Other_2

Accounts Receivable and Others - Summary of Trade and Other Receivables (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade and other receivables [abstract]
Trade receivables	$ 249	$ 229
Tax credits and government grants receivable	330
Sales taxes receivable	250	280
Other receivables	348	559
Trade and other receivables	$ 1,177	$ 1,068

Other Long-term Assets - Summar

Other Long-term Assets - Summary of Other Long-Term Assets (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Non Current Assets [Abstract]
Long-term deposits	$ 30	$ 30
Tax credits receivable	213	332
Other non-current assets	$ 243	$ 362

Capital Assets - Summary of Cap

Capital Assets - Summary of Capital Assets (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	$ 5,483
Depreciation expense			$ 2,779
Impairments	0	$ 22	665
Ending balance	4,344	5,483
Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	12,810	45,185
Additions	13	112
Disposals	1,077	2,221
Sold - discontinued operations (note 6)		(30,105)
Effect of foreign exchange differences	1	(161)
Ending balance	11,747	12,810	45,185
Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(7,327)	(26,394)
Depreciation expense	325	1,368
Disposals	(250)	(2,007)
Impairments		22
Sold - discontinued operations (note 6)		(18,425)
Effect of foreign exchange differences	1	(25)
Ending balance	(7,403)	(7,327)	(26,394)
Land and Buildings
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	3,568
Ending balance	2,568	3,568
Land and Buildings | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	4,567	4,567
Disposals	982
Effect of foreign exchange differences	1
Ending balance	3,586	4,567	4,567
Land and Buildings | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(999)	(804)
Depreciation expense	170	195
Disposals	(152)
Effect of foreign exchange differences	1
Ending balance	(1,018)	(999)	(804)
Leasehold Improvements
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	162
Ending balance	129	162
Leasehold Improvements | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	519	7,349
Disposals		399
Sold - discontinued operations (note 6)		(6,324)
Effect of foreign exchange differences		(107)
Ending balance	519	519	7,349
Leasehold Improvements | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(357)	(2,901)
Depreciation expense	33	268
Disposals		(400)
Sold - discontinued operations (note 6)		(2,400)
Effect of foreign exchange differences		(12)
Ending balance	(390)	(357)	(2,901)
Production and Laboratory Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	1,614
Ending balance	1,558	1,614
Production and Laboratory Equipment | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	6,917	29,904
Additions		99
Disposals	22	1,516
Sold - discontinued operations (note 6)		(21,525)
Effect of foreign exchange differences		(45)
Ending balance	6,895	6,917	29,904
Production and Laboratory Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(5,303)	(20,208)
Depreciation expense	59	662
Disposals	(25)	(1,301)
Impairments		22
Sold - discontinued operations (note 6)		(14,281)
Effect of foreign exchange differences		(7)
Ending balance	(5,337)	(5,303)	(20,208)
Furniture and Computer Equipment
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	139
Ending balance	89	139
Furniture and Computer Equipment | Cost
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	807	3,365
Additions	13	13
Disposals	73	306
Sold - discontinued operations (note 6)		(2,256)
Effect of foreign exchange differences		(9)
Ending balance	747	807	3,365
Furniture and Computer Equipment | Accumulated Depreciation
Disclosure Of Property Plant And Equipment [Line Items]
Beginning balance	(668)	(2,481)
Depreciation expense	63	243
Disposals	(73)	(306)
Sold - discontinued operations (note 6)		(1,744)
Effect of foreign exchange differences		(6)
Ending balance	$ (658)	$ (668)	$ (2,481)

Capital Assets - Additional Inf

Capital Assets - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [abstract]
Impairment losses on capital assets	$ 0	$ 22	$ 665
Depreciation expense			$ 2,779

Right-of-use Assets - Summary o

Right-of-use Assets - Summary of Quantitative Information About Right-Of-Use Assets (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Net book value	$ 1,609	$ 8,557
Lease modifications and other remeasurements	45	(52)
Depreciation expense	(508)	(1,013)	$ (4,578)
Sold - discontinued operations (note 6)		(5,795)
Effect of foreign exchange differences		(88)
Net book value	1,146	1,609	8,557
Buildings
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Net book value	1,609	8,086
Lease modifications and other remeasurements	45	3
Depreciation expense	(508)	(906)
Sold - discontinued operations (note 6)		(5,497)
Effect of foreign exchange differences		(77)
Net book value	$ 1,146	1,609	8,086
Production and Laboratory Equipment
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Net book value		426
Lease modifications and other remeasurements		(53)
Depreciation expense		(95)
Sold - discontinued operations (note 6)		(272)
Effect of foreign exchange differences		(6)
Net book value			426
Other
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Net book value		45
Lease modifications and other remeasurements		(2)
Depreciation expense		(12)
Sold - discontinued operations (note 6)		(26)
Effect of foreign exchange differences		$ (5)
Net book value			$ 45

Right-of-use Assets - Additiona

Right-of-use Assets - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [abstract]
Depreciation expense	$ 508	$ 1,013	$ 4,578

Intangible Assets - Summary of

Intangible Assets - Summary of Intangible Assets (Details) - CAD ($) $ in Thousands		12 Months Ended
	Jul. 17, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Intangible Assets [Line Items]
Beginning balance		$ 3,516
Amortization expense		(287)	$ (1,963)	$ (1,090)
Impairments		0
Ending balance		3,240	3,516
Cost
Disclosure Of Intangible Assets [Line Items]
Beginning balance		151,480	172,153
Additions		6	113
Disposals		(31)	(1,394)
Sold - discontinued operations (note 6)			(19,372)
Effect of foreign exchange differences		46	(20)
Ending balance		151,501	151,480	172,153
Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Beginning balance		(147,964)	(156,661)
Amortization expense		287	1,963
Disposals		31	1,383
Impairments			1,730
Sold - discontinued operations (note 6)			11,003
Effect of foreign exchange differences		41	(4)
Ending balance		(148,261)	(147,964)	(156,661)
Licenses and Other Rights
Disclosure Of Intangible Assets [Line Items]
Beginning balance		3,442
Additions	$ 3,796
Ending balance		3,197	3,442
Licenses and Other Rights | Cost
Disclosure Of Intangible Assets [Line Items]
Beginning balance		145,759	162,064
Disposals			(1,300)
Sold - discontinued operations (note 6)			(15,006)
Effect of foreign exchange differences			1
Ending balance		145,759	145,759	162,064
Licenses and Other Rights | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Beginning balance		(142,317)	(150,592)
Amortization expense		245	316
Disposals			1,298
Impairments			1,389
Sold - discontinued operations (note 6)			8,698
Effect of foreign exchange differences			16
Ending balance		(142,562)	(142,317)	(150,592)
Patents
Disclosure Of Intangible Assets [Line Items]
Beginning balance		74
Ending balance		38	74
Patents | Cost
Disclosure Of Intangible Assets [Line Items]
Beginning balance		5,431	6,783
Additions			114
Disposals			(61)
Sold - discontinued operations (note 6)			(1,403)
Effect of foreign exchange differences		46	(2)
Ending balance		5,477	5,431	6,783
Patents | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Beginning balance		(5,357)	(4,365)
Amortization expense		41	1,248
Disposals			51
Impairments			341
Sold - discontinued operations (note 6)			533
Effect of foreign exchange differences		41	(13)
Ending balance		(5,439)	(5,357)	(4,365)
Software
Disclosure Of Intangible Assets [Line Items]
Impairments				(15)
Ending balance		5
Software | Cost
Disclosure Of Intangible Assets [Line Items]
Beginning balance		290	3,306
Additions		6	1
Disposals		(31)	(33)
Sold - discontinued operations (note 6)			(2,963)
Effect of foreign exchange differences			(19)
Ending balance		265	290	3,306
Software | Accumulated Amortization
Disclosure Of Intangible Assets [Line Items]
Beginning balance		(290)	(1,704)
Amortization expense		1	399
Disposals		31	34
Sold - discontinued operations (note 6)			1,772
Effect of foreign exchange differences			(7)
Ending balance		$ (260)	$ (290)	$ (1,704)

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - CAD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Intangible Assets [Line Items]
Impairments		$ 0
Amortisation expense				$ 1,090
Licenses and Patents
Disclosure Of Intangible Assets [Line Items]
Impairments		0	$ 341	1,087
Intangible Assets | Discontinued Operations
Disclosure Of Intangible Assets [Line Items]
Impairments	$ 1,389	$ 0	$ 1,389	$ 480

Accounts Payable and Accrued _3

Accounts Payable and Accrued Liabilities - Summary of Accounts Payable and Accrued Liabilities (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Trade and other current payables [abstract]
Trade payables	$ 3,403	$ 5,762
Wages and benefits payable	1,651	1,297
Indemnification payable (note 6)	716	113
Current portion of royalty payment obligations (note 17)		25
Current portion of other employee benefit liabilities (note 17)	198	146
Trade and other current payables	$ 5,968	$ 7,343

Lease Liabilities - Summary of

Lease Liabilities - Summary of Lease Liabilities (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Balance at January 1	$ 22,471
Interest expense			$ 6,030
Balance at December 31	1,487	$ 22,471
Less current portion of lease liabilities	(735)	(7,194)
Long-term portion of lease liabilities	752	15,277
Lease Liabilities
Disclosure Of Quantitative Information About Rightofuse Assets [Line Items]
Balance at January 1	22,471	33,452
Interest expense	1,081	3,754
Payments	(6,282)	(4,321)
Derecognized - discontinued operations (note 6)		(7,549)
Lease modification and other remeasurements	(15,974)	(2,588)
Effect of foreign exchange differences	191	(277)
Balance at December 31	1,487	22,471	$ 33,452
Less current portion of lease liabilities	(735)	(7,194)
Long-term portion of lease liabilities	$ 752	$ 15,277

Lease Liabilities - Additional

Lease Liabilities - Additional Information (Details) - CAD ($) $ in Thousands		12 Months Ended
	Aug. 12, 2021	Dec. 31, 2020	Aug. 31, 2022
Lease liabilities [abstract]
Interest expense on lease liabilities		$ 6,030
Early cancellation notification period under CDMO contract	5 years
Decrease in term of CDMO contract	3 years 9 months 18 days
Decrease in lease liabilities	$ 2,529
Payment of lease liability			$ 5,500
Gain on lease modification			$ 16,000

Provisions - Summary of Provisi

Provisions - Summary of Provisions (Details) - CAD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Restructuring provision [abstract]
Begining Balance	$ 21,928	$ 22,195
Increase to provisions during the period	439
Effect of foreign exchange difference	(262)	(226)
Decrease to provision during the period		(10,741)
Interest expense	90	393
Payments		(3,930)
Effect of changes in the discount rate		(1,001)
Ending Balance	$ 22,195	6,690
Less current portion of provision		(3,400)
Long-term portion of provisions		$ 3,290

Provisions - Additional Informa

Provisions - Additional Information (Details) - CAD ($) $ in Thousands	Jan. 31, 2024	Dec. 31, 2022	Aug. 31, 2022
Disclosure of provision matrix [line items]
Future minimum lease payments		$ 9,000
Reversal of provision			$ 10,741
Payment for terminated agreement		$ 3,400	3,930
Provisions for future non-participating benefits			$ 6,800
ScenarioForecastMember
Disclosure of provision matrix [line items]
Current Refunds Provision	$ 3,400

Warrant Liability - Additional

Warrant Liability - Additional Information (Details) $ in Thousands				12 Months Ended
	Nov. 25, 2020 CAD ($) shares	Nov. 03, 2020 $ / shares	Nov. 03, 2020 CAD ($)	Dec. 31, 2022 CAD ($) shares	Dec. 31, 2021 CAD ($)	Dec. 31, 2020 CAD ($)
Disclosure Of Detailed Information About Warrant Liability [Line Items]
Number of warrants issued | shares	789,472			789,472
Warrants expiration date	November 3, 2025
Warrants exercise price per share | $ / shares		$ 55
Warrant description					Each warrant can be exercised to acquire one common share at an exercise price initially set at USD 55.0 and that can be reduced if equity financings are completed at a lower price before its expiry.
Fair value of warrants issued	$ 2,227		$ 10,263
Transaction cost on warrant liability			$ 709
Fair value of warrant liability				$ 106	$ 1,754	$ 11,640
Change in fair value of warrant liability				1,648	9,886	$ 850
S A L P
Disclosure Of Detailed Information About Warrant Liability [Line Items]
Fair value of warrant liability				$ 53	$ 877

Warrant Liability - Schedule of

Warrant Liability - Schedule of Fair Value of Warrants on Various Dates Calculated Using a Black-Scholes Option Pricing Model with Assumptions (Details) - Black Scholes Option Pricing Model	12 Months Ended
	Dec. 31, 2022 $ / shares	Dec. 31, 2022 $ / shares	Dec. 31, 2021 $ / shares	Dec. 31, 2021 $ / shares
Disclosure Of Detailed Information About Stock Option Assumption [Line Items]
Underlying common share fair value (in USD)	$ 3.25		$ 10.90
Remaining life until expiry	0.028	0.028	0.038	0.038
Volatility	51%	51%	56%	56%
Risk-free interest rate	4.26%	4.26%	1.13%	1.13%
Fair value of a warrant calculated using a Black-Sholes pricing model (in USD)			$ 0.80
Fair value of exercise price adjustment mechanism (in USD)	$ 0.12		$ 1.63
Illiquidity discount	20%	20%	28%	28%
Fair value of a warrant | (per share)	$ 0.10	$ 0.13	$ 1.75	$ 2.22

Long-term Debt -Summary of Long

Long-term Debt -Summary of Long-term Debt (Details) - CAD ($) $ in Thousands		12 Months Ended
	Feb. 15, 2022	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [abstract]
Balance at January 1		$ 38,311	$ 40,532
Stated and accreted interest		520	4,388
Conversion of secured convertible debt into shares			(2,664)
Repayment of principal		(39,123)
Repayment of stated interest			(3,945)
Loss on extinguishment of liabilities	$ (292)	292
Balance at December 31		$ 0	$ 38,311

Long-term Debt - Summary of Car

Long-term Debt - Summary of Carrying Value of Long-term Debt (Details) - CAD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Detailed Information About Borrowings [Line Items]
Borrowings		$ 0	$ 38,311	$ 40,532
Long-term portion of long-term debt		0	38,311
Less current portion of long-term debt		0	0
First Term Loan
Disclosure Of Detailed Information About Borrowings [Line Items]
Borrowings	[1]	0	9,188
Second Term Loan
Disclosure Of Detailed Information About Borrowings [Line Items]
Borrowings	[1]	$ 0	$ 29,123
[1] 1) The first and second term loans issued under the consolidated loan agreement with SALP were secured by all the assets of the Company and required that certain covenants be respected including maintaining an adjusted working capital ratio. In February 2022, these loans were repaid in full and the related security interests were released.

Long-term Debt - Summary of C_2

Long-term Debt - Summary of Carrying Value of Long-term Debt (Parenthetical) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 CAD ($)
First Term Loan
Disclosure Of Detailed Information About Borrowings [Line Items]
Principal/face amount	$ 10,000
Maturity date	April 23, 2024
First Term Loan | Fixed Interest Rate
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate	10%
First Term Loan | Effective Interest Rate
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate	15.05%
Second Term Loan
Disclosure Of Detailed Information About Borrowings [Line Items]
Principal/face amount	$ 29,123
Maturity date	April 23, 2024
Second Term Loan | Fixed Interest Rate
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate	10%
Second Term Loan | Effective Interest Rate
Disclosure Of Detailed Information About Borrowings [Line Items]
Interest rate	10.47%

Long-term Debt - 2021 - Additio

Long-term Debt - 2021 - Additional Information (Details)			12 Months Ended
	Oct. 20, 2021 CAD ($) $ / shares shares	Jul. 17, 2020 CAD ($)	Dec. 31, 2021 CAD ($)	Dec. 31, 2022 CAD ($)	Nov. 30, 2021 CAD ($)	Oct. 20, 2021 $ / shares	Dec. 31, 2020 CAD ($)
Disclosure Of Detailed Information About Borrowings [Line Items]
Conversion of secured convertible debt into shares			$ 2,664,000
Share capital			$ 979,849,000	$ 979,849,000			$ 977,261,000
Top of Range | Convertible Common Shares
Disclosure Of Detailed Information About Borrowings [Line Items]
Option to purchase additional secured convertible debentures					$ 5,740,000
Secured Convertible Debentures
Disclosure Of Detailed Information About Borrowings [Line Items]
Conversion of secured convertible debt into shares	$ 2,664,000
Debt conversion converted instrument common shares issued | shares	109,857
Conversion price per common share | (per share)	$ 24.20					$ 19.60
Minimum cash balance required for conversion right became exercisable	$ 75,000,000
Share capital	2,589,000
Gain on extinguishment of liability	$ 75,000
Fairhaven Acquisition | Secured Convertible Debentures
Disclosure Of Detailed Information About Borrowings [Line Items]
Acquisition closure date		Jul. 17, 2020
Principal/face amount		$ 2,410,000
Interest rate		8%
Maturity date		March 31, 2022

Long-term Debt - 2022 - Additio

Long-term Debt - 2022 - Additional Information (Details) - CAD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Feb. 15, 2022	Dec. 31, 2022	Dec. 31, 2020
Disclosure Of Detailed Information About Borrowings [Line Items]
Repayment of loans		$ 39,123	$ 165
Loss on extinguishment of liabilities	$ 292	$ (292)
Legal fees incurred in settlement of debt	40
Gain on Extinguishment of Royalty Payment Obligations	$ 120
Warrant Transaction Member
Disclosure Of Detailed Information About Borrowings [Line Items]
Number of warrants cancelled	16,873
Range of exercise price	$ 152.10	$ 152.10
Warrants Held by SALP
Disclosure Of Detailed Information About Borrowings [Line Items]
Number of warrants cancelled	16,873
Range of exercise price	$ 152.10
First and Second Term Loan
Disclosure Of Detailed Information About Borrowings [Line Items]
Borrowings repurchase principal amount	$ 39,123
Borrowings repurchase interest amount	484
Repayment of loans	$ 39,123

Other Long-Term Liabilities - S

Other Long-Term Liabilities - Summary of Other Long-Term Liabilities (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Miscellaneous non-current liabilities [abstract]
Current portion of royalty payment obligations (note 13)		$ (25)
Current portion of other employee benefit liabilities (note 13)	$ (198)	(146)
Other non-current liabilities	$ 0	$ 98

Share Capital and Other Equit_3

Share Capital and Other Equity Instruments - Share Capital - Additional Information (Details) $ in Thousands					12 Months Ended
	Oct. 20, 2021 shares	Nov. 25, 2020 CAD ($)	Nov. 03, 2020 CAD ($)	Jan. 29, 2020 CAD ($) shares	Dec. 31, 2022 $ / shares shares	Dec. 31, 2021 shares	Dec. 31, 2020 CAD ($)
Disclosure Of Classes Of Share Capital [Line Items]
Shares issued upon conversion of debt, Number | shares	109,858				0	109,858
Shares issued in settlement of license acquisition payment obligation | shares				9,683
Carrying value liabilities				$ 1,319
Shares issued in payment to suppliers				1,240
Gain (loss) on extinguishment of liabilities							$ 79
Fair value of warrants issued		$ 2,227	$ 10,263
Shares issued in payment to suppliers				$ 1,240
Common Shares
Disclosure Of Classes Of Share Capital [Line Items]
Share capital description					unlimited number authorized, participating, carrying one vote per share, entitled to dividends.
Preferred Shares
Disclosure Of Classes Of Share Capital [Line Items]
Share capital description					unlimited number authorized, issuable in one or more series.
Series A Preferred Shares
Disclosure Of Classes Of Share Capital [Line Items]
Share capital description					unlimited number authorized, no par value, non-voting, ranking in priority to the common shares, entitled to the same dividends as the common shares, non-transferable, redeemable at the redemption amount offered for the common shares upon a change in control event.No preferred shares have been issued. Apart from the share consolidation, there were no changes in the issued and outstanding common shares during the year ended December 31, 2022. At December 2022 and 2021, the number of common shares outstanding were as follows:
Par value per share | $ / shares					$ 0

Share Capital and Other Equit_4

Share Capital and Other Equity Instruments - Schedule of Changes in Issued and Outstanding Common Shares (Details) - CAD ($) $ in Thousands			12 Months Ended
	Oct. 20, 2021	Jan. 29, 2020	Dec. 31, 2022	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Balance - beginning of year, Number			3,104,222	2,994,350
Issued to acquire assets, Number		9,683
Shares issued pursuant to a restricted share units plan, Number			0	14
Shares issued upon conversion of debt, Number	109,858		0	109,858
Balance - end of year, Number			3,104,222	3,104,222
Balance - beginning of year			$ 979,849	$ 977,261
Shares issued upon conversion of debt, Amount			0	2,588
Balance - end of year			$ 979,849	$ 979,849

Share Capital and Other Equit_5

Share Capital and Other Equity Instruments - Contributed Surplus (Share-Based Payments) - Additional Information (Details) $ / shares in Units, $ in Thousands					1 Months Ended									12 Months Ended			48 Months Ended
	Oct. 01, 2021 shares	Jan. 31, 2021 shares $ / shares	Jun. 08, 2020 shares $ / shares	May 26, 2020 CAD ($) $ / shares	Dec. 31, 2022 shares $ / shares	Jun. 30, 2022 shares $ / shares	Mar. 31, 2022 shares $ / shares	Oct. 31, 2021 shares $ / shares	Jul. 31, 2021 shares $ / shares	Jun. 30, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares	Oct. 31, 2020 shares $ / shares	Jun. 30, 2020 shares $ / shares	Dec. 31, 2022 CAD ($) shares $ / shares	Dec. 31, 2021 CAD ($) shares $ / shares	Dec. 31, 2020 CAD ($) shares $ / shares	Dec. 31, 2021 shares
Disclosure Of Classes Of Share Capital [Line Items]
Contractual life of outstanding share options														6 years 6 months 21 days
Weighted Average Exercise Price, Repriced - options after repricing | $ / shares				$ 152.10
Incremental fair value of the repricing options | $				$ 2,998
Number of stock options granted		4,000			10,000	44,350	16,500	35,200	5,000	5,000
Exercise price of options granted | (per share)		$ 53.40			$ 4.10	$ 5.40	$ 10.20	$ 21.70	$ 39.30	$ 40.90
Vesting period		1 year			4 years	4 years	4 years	4 years	1 year	1 year
Number of stock options vested	1,250	2,000								2,500
Number of stock options expired														8	13,608
Weighted average price of options, cancelled | $ / shares														$ 21,225	$ 399.56
Proceeds from exercise of options | $																$ 82
Transfer from contributed surplus to share capital | $																82
Share-based payment compensation expense | $														$ 1,864	$ 4,252	6,234
Share-based payments expense (note 17b) | $														$ 1,864	4,232	$ 6,194
Stock Options
Disclosure Of Classes Of Share Capital [Line Items]
Number of shares reserved for issue under options					374,971									374,971
Stock Options Issued Exercise Period														10 years
Contractual life of outstanding share options														10 years
Share-based payment arrangement options vesting period														4 years
Stock options exercise period, description														The exercise price is based on the weighted average share price for the five business days prior to the grant.
Weighted average exercise price of repricing options | $ / shares			$ 270	$ 152.10
Number of repricing of options outstanding			192,990
Weighted Average Exercise Price, Repriced - options after repricing | $ / shares			$ 360	$ 152.10
Number of stock options granted												2,000	43,657
Exercise price of options granted | $ / shares												$ 108	$ 140.60
Vesting period												3 years	4 years
Number of stock options exercised																539
Weighted average share price | $ / shares																$ 184.70
Proceeds from exercise of options | $																$ 82
Transfer from contributed surplus to share capital | $																85
Share-based payment compensation expense | $														$ 1,864	$ 4,252	$ 6,169
Stock Options | Key Management
Disclosure Of Classes Of Share Capital [Line Items]
Number of stock options granted											28,500
Exercise price of options granted | $ / shares											$ 42.70
Vesting period											3 years
Number of stock options vested											9,500
Stock Options | Top of Range
Disclosure Of Classes Of Share Capital [Line Items]
Percentage of Common Shares Reserved for Issuance to Individual														5%
Share-based payment arrangement options vesting period														6 years
Restricted Share Units
Disclosure Of Classes Of Share Capital [Line Items]
Number RSU vested																421
Number RSU paid in cash														0	402	295
Reduction to contributed surplus | $															$ 20	$ 40
Granted																	0
Share-based payments
Disclosure Of Classes Of Share Capital [Line Items]
Share-based payments expense (note 17b) | $														$ 0	$ 0	$ 65

Share Capital and Other Equit_6

Share Capital and Other Equity Instruments - Schedule of Changes in Number of Stock Options Outstanding and Weighted Average Exercise Price (Details)			1 Months Ended							12 Months Ended
	Jan. 31, 2021 shares	May 26, 2020 $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2022 shares $ / shares	Jun. 30, 2022 shares	Mar. 31, 2022 shares	Oct. 31, 2021 shares	Jul. 31, 2021 shares	Jun. 30, 2021 shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares
Disclosure Of Classes Of Share Capital [Line Items]
Number of Share Options, Beginning Balance										102,805	102,805	248,591
Number of Share Options, Granted	4,000		10,000	10,000	44,350	16,500	35,200	5,000	5,000
Number of Share Options, Forfeited										(1,168)	(1,168)	(132,178)
Number of Share Options, Expired										(8)	(8)	(13,608)
Number of share Options, Ending Balance			101,629	101,629						101,629	101,629	102,805
Weighted Average Exercise Price, Beginning Balance | $ / shares										$ 215.29		$ 187.11
Weighted Average Exercise Price, Forfeited | $ / shares										143.47		143.32
Weighted Average Exercise Price, Expired | $ / shares										21,225		399.56
Weighted Average Exercise Price, Repriced - options after repricing | $ / shares		$ 152.10
Weighted Average Exercise Price, Ending Balance | $ / shares			$ 214.46							$ 214.46		$ 215.29
US$
Disclosure Of Classes Of Share Capital [Line Items]
Number of Share Options, Beginning Balance										74,900	74,900	30,500
Number of Share Options, Granted										70,850	70,850	49,200
Number of Share Options, Forfeited										(14,834)	(14,834)	(3,800)
Number of Share Options, Expired												(1,000)
Number of share Options, Ending Balance			130,916	130,916						130,916	130,916	74,900
Weighted Average Exercise Price, Beginning Balance | $ / shares										$ 34.88		$ 46.98
Weighted Average Exercise Price, Granted | $ / shares										6.33		28.02
Weighted Average Exercise Price, Forfeited | $ / shares										16.43		41.04
Weighted Average Exercise Price, Expired | $ / shares												42.70
Weighted Average Exercise Price, Ending Balance | (per share)			$ 21.52	$ 21.52						$ 21.52	$ 21.52	$ 34.88

Share Capital and Other Equit_7

Share Capital and Other Equity Instruments - Summary of Weighted Average Inputs into Model and Resulting Grant Date Fair Values (Details)		12 Months Ended
	May 26, 2020 yr $ / shares	Dec. 31, 2022 yr $ / shares	Dec. 31, 2021 yr $ / shares	Dec. 31, 2020 yr $ / shares
Disclosure of classes of share capital [abstract]
Expected volatility of share price	93.20%	116%	115%	100.50%
Risk-free interest rate	0.40%	2.97%	1.21%	0.50%
Expected life in years | yr	6.3	6.8	6.7	6.7
Weighted average grant date incremental fair value | $ / shares	$ 15.54	$ 7.18	$ 28.52	$ 85.08

Share Capital and Other Equit_8

Share Capital and Other Equity Instruments - Schedule of Stock Options Issued and Outstanding by Range of Exercise Price (Details)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2022 shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	101,629	101,629	102,805	248,591
Weighted average remaining contractual life (in years)	6 years 6 months 21 days
Options outstanding, weighted average exercise price | $ / shares	$ 214.46		$ 215.29	$ 187.11
Number exercisable, options	83,106	83,106
Options exercisable, weighted average exercise price | $ / shares	$ 229.04
US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	130,916	130,916	74,900	30,500
Weighted average remaining contractual life (in years)	8 years 10 months 28 days
Options outstanding, weighted average exercise price | (per share)	$ 21.52	$ 21.52	$ 34.88	$ 46.98
Number exercisable, options	45,874	45,874
Options exercisable, weighted average exercise price | $ / shares		$ 38.53
$119.90-$146.35
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	16,288	16,288
Weighted average remaining contractual life (in years)	7 years 3 months 18 days
Options outstanding, weighted average exercise price | $ / shares	$ 136.79
Number exercisable, options	12,390	12,390
Options exercisable, weighted average exercise price | $ / shares	$ 136.53
$146.36-$211.05
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	79,793	79,793
Weighted average remaining contractual life (in years)	6 years 5 months 4 days
Options outstanding, weighted average exercise price | $ / shares	$ 152.10
Number exercisable, options	65,168	65,168
Options exercisable, weighted average exercise price | $ / shares	$ 152.10
$211.06 - $2,130.00
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	5,025	5,025
Weighted average remaining contractual life (in years)	6 years 5 months 4 days
Options outstanding, weighted average exercise price | $ / shares	$ 358.66
Number exercisable, options	5,025	5,025
Options exercisable, weighted average exercise price | $ / shares	$ 358.66
$2,130.01-$20,700.00
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	523	523
Weighted average remaining contractual life (in years)	5 years 5 months 23 days
Options outstanding, weighted average exercise price | $ / shares	$ 10,761.57
Number exercisable, options	523	523
Options exercisable, weighted average exercise price | $ / shares	$ 10,761.57
$4.10-$4.75 | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	10,000	10,000
Weighted average remaining contractual life (in years)	9 years 11 months 12 days
Options outstanding, weighted average exercise price | $ / shares		$ 4.10
$4.76-$7.80 | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	39,550	39,550
Weighted average remaining contractual life (in years)	9 years 5 months 4 days
Options outstanding, weighted average exercise price | $ / shares		$ 5.40
Number exercisable, options	3,250	3,250
Options exercisable, weighted average exercise price | $ / shares		$ 5.40
$7.81 - $15.95 | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	16,500	16,500
Weighted average remaining contractual life (in years)	9 years 2 months 26 days
Options outstanding, weighted average exercise price | $ / shares		$ 10.20
$15.96-$41.80 | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	34,866	34,866
Weighted average remaining contractual life (in years)	8 years 8 months 8 days
Options outstanding, weighted average exercise price | $ / shares		$ 26.98
Number exercisable, options	18,292	18,292
Options exercisable, weighted average exercise price | $ / shares		$ 31.76
$41.81 - $108.00 | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Number outstanding, options	30,000	30,000
Weighted average remaining contractual life (in years)	7 years 11 months 8 days
Options outstanding, weighted average exercise price | $ / shares		$ 48.48
Number exercisable, options	24,332	24,332
Options exercisable, weighted average exercise price | $ / shares		$ 48.04

Share Capital and Other Equit_9

Share Capital and Other Equity Instruments - Schedule of Stock Options Issued and Outstanding by Range of Exercise Price (Parenthetical) (Details) - Dec. 31, 2022	$ / shares	$ / shares
$119.90-$146.35 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	$ 119.90
$119.90-$146.35 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	146.35
$146.36-$211.05 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	146.36
$146.36-$211.05 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	211.05
$211.06 - $2,130.00 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	211.06
$211.06 - $2,130.00 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	2,130
$2,130.01-$20,700.00 | Bottom of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	2,130.01
$2,130.01-$20,700.00 | Top of Range
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price	$ 20,700
$4.10-$4.75 | Bottom of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		$ 4.10
$4.10-$4.75 | Top of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		4.75
$4.76-$7.80 | Bottom of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		4.76
$4.76-$7.80 | Top of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		7.80
$7.81 - $15.95 | Bottom of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		7.81
$7.81 - $15.95 | Top of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		15.95
$15.96-$41.80 | Bottom of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		15.96
$15.96-$41.80 | Top of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		41.80
$41.81 - $108.00 | Bottom of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		41.81
$41.81 - $108.00 | Top of Range | US$
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Range of exercise price		$ 108

Share Capital and Other Equi_10

Share Capital and Other Equity Instruments - Schedule of Changes in Number of RSU outstanding (Details) - Restricted Share Units - shares	12 Months Ended			48 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Balance - beginning of year	0	421	1,757
Granted				0
Forfeited	0	(5)	(5)
Released	0	(14)	(1,036)
Paid in cash	0	(402)	(295)
Balance - end of year	0	0	421	0

Share Capital and Other Equi_11

Share Capital and Other Equity Instruments - Schedule of Total Share-Based Payments Expense (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payments expense	$ 1,864	$ 4,252	$ 6,234
Administration Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payments expense	1,043	3,760	3,248
Research and Development Expenses
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payments expense	$ 821	936	2,430
Loss From Discontinued Operations
Disclosure Of Terms And Conditions Of Sharebased Payment Arrangement [Line Items]
Share-based payments expense		$ (444)	$ 556

Share Capital and Other Equi_12

Share Capital and Other Equity Instruments - Summary of Changes in Number of Warrants Outstanding and Weighted Average Exercise Price (Details)	12 Months Ended
	Dec. 31, 2022 shares $ / shares	Dec. 31, 2022 shares $ / shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2021 shares $ / shares	Feb. 15, 2022 $ / shares shares
Disclosure of classes of share capital [line items]
Number of warrants, beginning of year	17,273	17,273	17,273	17,273
Number of warrants, ending of year	400	400	17,273	17,273
Weighted average exercise price, beginning of year | $ / shares	$ 843.30		$ 843.30
Weighted average exercise price, end of year | $ / shares	$ 29,999.84		$ 843.30
Warrant Transaction
Disclosure of classes of share capital [line items]
Number of warrants cancelled					16,873
Number Of Warrant Cancelled	16,873	16,873	0	0
Exercise price of outstanding share options | $ / shares	$ 152.10	$ 152.10			$ 152.10
US$
Disclosure of classes of share capital [line items]
Number of warrants, beginning of year	789,472	789,472
Number of warrants, ending of year	789,472	789,472	789,472	789,472
Weighted average exercise price, beginning of year | $ / shares		$ 55
Weighted average exercise price, end of year | $ / shares		$ 55		$ 55

Share Capital and Other Equi_13

Share Capital and Other Equity Instruments - Warrants - Additional Information (Details)		12 Months Ended
	Nov. 25, 2020 shares	Dec. 31, 2022 shares $ / shares	Feb. 15, 2022 $ / shares shares	Dec. 31, 2021 shares	Dec. 31, 2020 shares
Disclosure Of Classes Of Share Capital [Line Items]
Number or warrants outstanding		400		17,273	17,273
Number of warrants issued	789,472	789,472
Warrant Transaction
Disclosure Of Classes Of Share Capital [Line Items]
Range of exercise price | $ / shares		$ 152.10	$ 152.10
Number of warrants cancelled			16,873

Share Capital and Other Equi_14

Share Capital and Other Equity Instruments - Schedule of Warrants Outstanding, Exercise Price, Expiry Rate and Overall Weighted Average Exercise Price (Details)	12 Months Ended
	Dec. 31, 2022 Warrant shares $ / shares	Dec. 31, 2022 Warrant shares $ / shares $ / shares	Dec. 31, 2021 shares $ / shares	Dec. 31, 2020 shares $ / shares
Disclosure Of Classes Of Share Capital [Line Items]
Number or warrants outstanding | shares	400	400	17,273	17,273
Weighted average exercise price, beginning of year	$ 843.30
Weighted average exercise price, end of year	29,999.84
Exercise price (CA$)	$ 29,999.84	$ 29,999.84	$ 843.30	$ 843.30
Warrant Expires on January 2023
Disclosure Of Classes Of Share Capital [Line Items]
Number or warrants outstanding | Warrant	400	400
Weighted average exercise price, end of year	$ 30,000
Expiry date	Jan. 31, 2023	Jan. 31, 2023
Exercise price (CA$)	$ 30,000	$ 30,000
Warrant Expires on November 2025
Disclosure Of Classes Of Share Capital [Line Items]
Number or warrants outstanding | Warrant	789,472	789,472
Weighted average exercise price, end of year		$ 55
Expiry date	Nov. 30, 2025	Nov. 30, 2025
Exercise price (CA$)

Non-controlling Interests - Add

Non-controlling Interests - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Aug. 08, 2022
Disclosure of subsidiaries [line items]
Share of NCI	$ 0	$ (8,756)
Cash payment				$ 30
Business acquisition, ownership percentage				100%
Estimated reclassification of non controlling interests in to retained earnings accumulated deficits	$ 8,634
NantPro Biosciences, LLC
Disclosure of subsidiaries [line items]
Proportion of ownership interest held by group	73%	73%	73%

Non-controlling Interests - Sum

Non-controlling Interests - Summary of Interests in Subsidiaries for which Company Holds or Held Less Than 100% Interest (Details)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Pathogen Removal and Diagnostic Technologies Inc.
Disclosure of subsidiaries [line items]
Name of subsidiary	Pathogen Removal and Diagnostic Technologies Inc.
Place of incorporation and operation	Delaware, U.S.
Proportion of ownership interest held by group	100%	77%	77%
NantPro Biosciences, LLC
Disclosure of subsidiaries [line items]
Name of subsidiary	NantPro Biosciences, LLC
Place of incorporation and operation	Delaware, U.S.
Proportion of ownership interest held by group	73%	73%	73%

Non-controlling Interests - S_2

Non-controlling Interests - Summary of Statement of Operations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Information About Consolidated Structured Entities [Line Items]
Royalty revenues	$ 401	$ 565	$ 572
Research and development expenses	(15,298)	(18,347)	(14,234)
Net income (loss)	622	12,213	(118,757)
PRDT
Disclosure Of Information About Consolidated Structured Entities [Line Items]
Royalty revenues	157	565	572
Royalty expenses	(308)	(88)	(128)
Research and development expenses	(84)	(244)	(196)
Administration expenses and foreign exchange (gains) losses	2,665	(946)	(1,506)
Net income (loss)	3,046	(713)	(1,258)
Total non-controlling interests	$ 122	$ (669)	$ (832)

Capital Management - Summary of

Capital Management - Summary of Capital Management (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Capital Management [Abstract]
Warrant liability	$ 106	$ 1,754
Lease liabilities	1,487	22,471
Provisions	6,690	22,195
Long-term debt	0	38,311	$ 40,532
Total equity	36,208	33,881	$ 15,012	$ 94,934
Cash	(37,144)	(108,490)
Total capital	$ 7,347	$ 10,122

Revenues from Continuing Oper_3

Revenues from Continuing Operations - Summary of Revenues from Continuing Operations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Revenue [abstract]
Royalty revenues	$ 401	$ 565	$ 572
Rental revenue		78	152
Revenues from continuing operations	$ 401	$ 643	$ 724

Supplemental Information - Addi

Supplemental Information - Additional Information (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 CAD ($) Program	Dec. 31, 2021 CAD ($) Program	Dec. 31, 2020 CAD ($)
Supplemental Information Of Statements Of Operations [Line Items]
Number of subsidies program | Program	2	2
Interest expense on lease liabilities			$ 6,030
Discontinued Operations
Supplemental Information Of Statements Of Operations [Line Items]
Employee compensation expense	$ 0	$ 9,958	23,146
Lease Liabilities
Supplemental Information Of Statements Of Operations [Line Items]
Interest expense on lease liabilities	1,081	3,754
Finance Costs | Lease Liabilities | Discontinued Operations
Supplemental Information Of Statements Of Operations [Line Items]
Interest expense on lease liabilities	$ 16,019	$ 2,242	$ 6,083

Supplemental Information - Summ

Supplemental Information - Summary of Consolidated Statements of Operations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Supplemental Information Of Statements Of Operations [Line Items]
Total income (loss) from discontinued operations	$ 29,538	$ 57,276	$ (69,736)
Research and development expense	15,298	18,347	14,234
Administration expenses	17,866	31,928	32,619
Finance costs	1,078	6,330	2,899
Employer's benefits	299	598	1,055
Share-based payments expense	1,864	4,232	6,194
Research And Development
Supplemental Information Of Statements Of Operations [Line Items]
Research and development tax credits	135	124	426
Salary subsidy		372	1,017
Rent subsidy		140	108
Research and development expense	135	636	1,551
Administration Expenses
Supplemental Information Of Statements Of Operations [Line Items]
Salary subsidy	14	325	1,457
Rent subsidy		86	63
Administration expenses	14	411	1,520
Loss From Discontinued Operations
Supplemental Information Of Statements Of Operations [Line Items]
Salary subsidy		2,502	4,758
Rent subsidy		682	426
Research and development tax credits		116	1,332
Total income (loss) from discontinued operations		3,300	6,516
Finance Costs
Supplemental Information Of Statements Of Operations [Line Items]
Interest accretion on long-term debt	521	4,388	2,209
Financing fees on warrant liability			709
Interest Expense On Provisions	393	90
Other interest expense, transaction and bank fees	(142)	413	485
Interest expense on lease liabilities	1,081	3,754	6,030
Lease modification and other remeasurements	(16,019)
Interest income	(775)	(73)	(451)
Finance costs	14,941	8,572	8,982
Employee Compensation Expense
Supplemental Information Of Statements Of Operations [Line Items]
Wages and salaries	8,336	19,731	32,410
Employer's benefits	1,762	3,201	5,443
Share-based payments expense	1,864	4,252	6,234
Employee compensation expense	$ 11,962	$ 27,184	$ 44,087

Supplemental Information - Su_2

Supplemental Information - Summary of Information by Geographic Area (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Capital, intangible and right of use assets	$ 8,730	$ 10,608
Revenue	401	643	$ 724
Canada
Disclosure of geographical areas [line items]
Capital, intangible and right of use assets	8,345	10,041
Revenue	3	78	152
United Kingdom
Disclosure of geographical areas [line items]
Capital, intangible and right of use assets	385	567
Revenue	$ 398	$ 565	$ 572

Pension Plan - Additional Infor

Pension Plan - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [abstract]
Employer's benefits	$ 299	$ 598	$ 1,055

Impairment Losses - Additional

Impairment Losses - Additional Information (Details) - CAD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2022	Dec. 31, 2020
Disclosure Of Impairment Loss And Reversal Of Impairment Loss [Line Items]
Impairment losses		$ 0
Fair value of asset	$ 0
Intangible assets	$ 341
Impairments		$ 0
Software
Disclosure Of Impairment Loss And Reversal Of Impairment Loss [Line Items]
Impairment losses			$ 15
Impairments			15
Small Molecule Therapeutics
Disclosure Of Impairment Loss And Reversal Of Impairment Loss [Line Items]
Fair value of asset			0
Intangible assets			$ 1,072

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Recovery in Consolidated Statement of Operations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Current income tax recovery	$ (811)		$ (144)
Deferred income tax expense	286	$ 118	(65)
Income tax expense (recovery) from continuing operations (note 24)	(525)	118	(209)
Current income tax expense from discontinued operations (note 6)		1	8
Total income tax expense (recovery)	(525)	119	(201)
Income Tax Recovery
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Income tax expense (recovery) from continuing operations (note 24)	(525)	118	(209)
Total income tax expense (recovery)	$ (525)	$ 119	$ (201)

Income Taxes - Summary of Recon

Income Taxes - Summary of Reconciliation of Income Tax Expense (Recovery) for Continuing and Discontinued Operations Recognized in Consolidated Statement of Operations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major components of tax expense (income) [abstract]
Net loss before tax from continuing operations	$ (29,441)	$ (44,945)	$ (49,230)
Profit loss before tax discontinued operations	$ 29,538	$ 57,277	$ (69,728)
Combined Canadian statutory income tax rate	26.50%	26.50%	26.50%
Income tax expense (recovery) at combined income tax rate	$ 26	$ 3,268	$ (31,524)
Increase (decrease) in income taxes resulting from:
Unrecorded potential tax benefit arising from current-period losses and other deductible temporary differences	(2,330)	1,658	33,238
Effect of tax rate differences in foreign subsidiaries	406	9,756	1,101
Non-deductible or taxable items	3,141	(6,149)	(157)
Change in future tax rate	(1,008)	(5,354)	(1,455)
Research and development tax credit	65	(3,012)	(494)
Foreign withholding tax	(811)
Non-taxable gain on disposition of subsidiary (note 6)			(896)
Other	(14)	(48)	(14)
Total income tax expense (recovery)	$ (525)	$ 119	$ (201)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Tax Relates to the Consolidated Statement of Financial Position (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Tax losses (non capital)	$ 133,917	$ 118,276
Tax losses (capital)	49,896	7,393
Research and development expenses	6,818	7,124
Unrealized loss on exchange rate	2
Undeducted financing expenses	695	1,180
Right of use liabilities	335	5,606
Share based payments	1	1
Penalty Prepayment	3,611	5,993
Interest expenses carried forward	191	2,646
Non-deductible provisions	1,968	5,986
Donations	7	270
Intangible assets	266	683
Capital Assets	1,363	1,212
Start-up expense	272	401
Total deferred tax assets	199,342	156,771
Capital assets	(11)	(200)
Intangible Assets	(42)
Right of use assets	(259)	(143)
Unrealized gain on exchange rate	(1,602)	(436)
Other		(8)
Total deferred tax liabilities	(1,914)	(787)
Deferred tax assets	197,428	155,984
Unrecognized deferred tax assets	(197,260)	(155,530)
Net deferred tax assets	$ 168	$ 454

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Relates to the Consolidated Statement of Financial Position (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Balance - beginning of year	$ 454	$ 572
Credited to profit and loss	(286)	(118)
Balance - end of year	$ 168	$ 454

Income Taxes - Schedule of De_2

Income Taxes - Schedule of Deferred Tax Relates to the Consolidated Statement of Operations (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major components of tax expense (income) [abstract]
Tax losses (non capital)	$ (15,640)	$ 42,309	$ (38,535)
Tax losses (capital)	(42,503)	(7,312)	(81)
Research and development expenses	306	15,381	8,607
Unrealized loss on exchange rate	(2)	1,434	(568)
Undeducted financing expenses	484	1,017	327
Right of use liabilities	5,271	3,007	709
Share based payments		350	11
Penalty Prepayment	2,382	2,613	(7,186)
Interest expenses carried forward	2,455	1,424	(1,592)
Non-deductible provisions	4,018	(5,958)	625
Donations	263	(270)
Intangible assets	418	12,544	1,037
Capital Assets	(151)	(317)	435
Start-up expense	128	825	274
Other		246	(50)
Total deferred tax assets	(42,571)	67,293	(35,987)
Capital assets	(189)	(2,607)	(2,528)
Intangible assets	42	(5)	(5)
Right of use assets	116	(1,463)	(3,877)
Trade and other payables		(892)	(12)
Unrealized gain on exchange rate	1,166	40	(127)
Other	(8)	8
Total deferred tax liabilities	1,127	(4,919)	(6,549)
Deferred tax assets	(41,444)	62,374	(42,540)
Unrecognized deferred tax assets	41,730	(62,256)	42,475
Net Deferred tax	$ 286	$ 118	$ (65)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Losses/credit expire date	2024 and 2042
Unused federal tax credits available to reduce future income tax	$ 9,826	$ 8,980
Unused Non-capital Losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital losses	543,495	439,706
Available to reduce future taxable income for which the benefits have not been recognized	426,005	$ 371,146
Unused Non-capital Losses | Canada Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Available to reduce future taxable income for which the benefits have not been recognized	$ 196,533
Unused Research and Development Expenses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Losses/credit expire date	2023 to 2041
Total amount available of unused R&D expenses	$ 33,925
Unused Research and Development Expenses | Available to Reduce Future Taxable Income
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Available temporary differences not recognized	33,291
Unused Research and Development Expenses | Canada Provincial
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total amount available of unused R&D expenses	$ 15,035

Income Taxes - Summary of Unuse

Income Taxes - Summary of Unused Non-capital Losses Expire (Details) - Unused Non-capital Losses - CAD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		$ 426,005	$ 371,146
2027
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		3,495
2032
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		995
2033
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		4,606
2034
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		9,807
2035
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		12,563
2036
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		14,467
2037
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		7,394
2038
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		6,595
2039
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		26,305
2040
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		37,751
2041
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		40,061
2042
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		32,494
Canada Federal
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		193,543
Canada Federal | 2027
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		3,510
Canada Federal | 2032
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		1,001
Canada Federal | 2033
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		4,610
Canada Federal | 2034
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		7,760
Canada Federal | 2035
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		12,565
Canada Federal | 2036
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		14,468
Canada Federal | 2037
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		7,393
Canada Federal | 2038
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		6,594
Canada Federal | 2039
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		26,330
Canada Federal | 2040
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		37,884
Canada Federal | 2041
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		40,013
Canada Federal | 2042
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		31,415
Canada Federal | Expiration
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		193,543
Canada Provincial
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		196,533
Canada Provincial | Expiration
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		196,533
Foreign Countries
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		230,366
Foreign Countries | United Kingdom | Not Expiration
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire		225,566
Foreign Countries | United States | Not Expiration
Disclosure Of Temporary Difference Unused Tax Losses And Unused Tax Credits [Line Items]
Unused non-capital losses expire	[1]	$ 4,800
[1] 1 ) As a result of the conversion of the parent's debt into Liminal shares on April 23, 2019, more than 50 % of the issued shares of Liminal were owned by a single shareholder at December 31, 2022. US tax rules impose restrictions that will impact how $ 122,290 of losses are available to shelter income in future taxation years. As a result of the US restrictions, approximately $ 117,490 of losses will no longer be available to the company and are not presented in the available tax loss table presented above. The Company has $ 4,800 of U.S. tax loss carryforwards which arose after April 23, 2019 not subject to these limitations. A deferred tax asset has not been recognized for any loss carryforwards at December 31, 2022.

Income Taxes - Summary of Unu_2

Income Taxes - Summary of Unused Non-capital Losses Expire (Parenthetical) (Details) - Unused Non-capital Losses - CAD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused non-capital losses expire		$ 426,005	$ 371,146
Foreign Countries
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused non-capital losses expire		$ 230,366
UNITED STATES | Foreign Countries | Not Expiration
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Percentage of debt conversion, issued shares		50%
Unused tax losses available to shelter income in future taxation		$ 122,290
Unused Tax Losses Not Available For Tax Loss Carryforwards		117,490
Unused non-capital losses expire	[1]	$ 4,800
[1] 1 ) As a result of the conversion of the parent's debt into Liminal shares on April 23, 2019, more than 50 % of the issued shares of Liminal were owned by a single shareholder at December 31, 2022. US tax rules impose restrictions that will impact how $ 122,290 of losses are available to shelter income in future taxation years. As a result of the US restrictions, approximately $ 117,490 of losses will no longer be available to the company and are not presented in the available tax loss table presented above. The Company has $ 4,800 of U.S. tax loss carryforwards which arose after April 23, 2019 not subject to these limitations. A deferred tax asset has not been recognized for any loss carryforwards at December 31, 2022.

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions [Line Items]
Interest paid on loan		$ 3,945	$ 1,879
Former CEO
Related Party Transactions [Line Items]
Owing amount under tax equalization program	$ 197	283
S A L P
Related Party Transactions [Line Items]
Legal expenses	416	326
Legal expenses paid	$ 349	$ 181

Compensation of Key Managemen_3

Compensation of Key Management Personnel - Additional Information (Details) - Individual	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Compensation Of Key Management Personnel [Abstract]
Number of key management personnel	11	16	20

Compensation of Key Managemen_4

Compensation of Key Management Personnel - Summary of the Remuneration of the Key Management Personnel (Details) - CAD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Compensation Of Key Management Personnel [Abstract]
Current employee benefits	[1]	$ 3,865	$ 5,466	$ 6,153
Pension costs		34	78	115
Share-based payments		1,521	4,351	4,917
Termination benefits		0	406	319
Remuneration of key management personnel		$ 5,420	$ 10,301	$ 11,504
[1] Current employee benefits include salaries, bonuses, other employee benefits, other than those listed in the table and director fees paid in cash . In 2022, it also includes the fees paid to a consultant for the salary of the interim CFO for an amount of $ 407 covering the period from February 2022 to November 2022.

Compensation Of Key Managemen_5

Compensation Of Key Management Personnel - Summary of the Remuneration of the Key Management Personnel (Parenthetical) (Details) $ in Thousands	10 Months Ended
	Nov. 30, 2022 CAD ($)
Disclosure Of Compensation Of Key Management Personnel [Abstract]
Consultant fee	$ 407

Commitments - Additional Inform

Commitments - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Jan. 31, 2022
Commitments [Line Items]
Royalty percentage on future revenues relating to patents	2%
Royalty Stream Agreement | Entering into License Agreements
Commitments [Line Items]
Minimum upfront payment		$ 400

Legal proceedings - Additional

Legal proceedings - Additional Information (Details) - CAD ($) $ in Thousands		12 Months Ended
	Mar. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Legal proceedings provision [abstract]
Plaintiff's request in damages, initial amount		$ 700,000
Amount based on loss of future value of shares	$ 905,000
Plaintiff's request in damages	$ 950,000
Provisions		$ 6,690	$ 22,195

Financial Instruments and Fin_3

Financial Instruments and Financial Risk Management - Additional Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Financial Instruments [Line Items]
Long-term debt, fair value		$ 39,132
Long-term debt, carrying amount	$ 0	$ 38,311
Consolidated Net Loss | U.S. Dollar
Disclosure Of Financial Instruments [Line Items]
Percentage of depreciation or appreciation of currency against foreign currencies which would result in increase decrease of consolidated net loss and other comprehensive loss	10%
Decrease or increase of loss due to depreciation or appreciation of currency against foreign currency	$ 78
Total Comprehensive Loss | Great Britain Pound
Disclosure Of Financial Instruments [Line Items]
Percentage of depreciation or appreciation of currency against foreign currencies which would result in increase decrease of consolidated net loss and other comprehensive loss	10%
Decrease or increase of loss due to depreciation or appreciation of currency against foreign currency	$ 17
Discounted Cash Flow
Disclosure Of Financial Instruments [Line Items]
Market interest rates specific to term of debt instrument		10.47%	10%

Financial Instruments and Fin_4

Financial Instruments and Financial Risk Management - Schedule of Contractual Maturities of Financial Liabilities (Details) - CAD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities	$ 5,968	$ 7,343
Lease liabilities	1,487	22,471
Provisions	6,690	$ 22,195
Contractual maturities of financial liabilities	14,145
Accounts payable and accrued liabilities, Contractual cash flows	5,968
Lease liabilities, Contractual cash flows	1,812
Provisions, Contractual cash flows	6,800
Contractual cash flow maturities of financial liabilities	14,580
Within 1-year
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Accounts payable and accrued liabilities, Contractual cash flows	5,968
Lease liabilities, Contractual cash flows	790
Provisions, Contractual cash flows	3,400
Contractual cash flow maturities of financial liabilities	10,158
2-3 Years
Disclosure Of Maturity Analysis For Nonderivative Financial Liabilities [Line Items]
Lease liabilities, Contractual cash flows	1,022
Provisions, Contractual cash flows	3,400
Contractual cash flow maturities of financial liabilities	$ 4,422

Financial Instruments and Fin_5

Financial Instruments and Financial Risk Management - Schedule of Net Exposure to Currency Risk through Financial Assets and Financial Liabilities (Details)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2022 GBP (£)	Dec. 31, 2021 CAD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2021 GBP (£)	Dec. 31, 2020 CAD ($)
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Cash	$ 37,143,000			$ 108,490,000			$ 45,075,000
Accounts payable and accrued liabilities	(5,968,000)			(7,343,000)
Other long-term liabilities	0			(98,000)
Lease liabilities	(1,487,000)			(22,471,000)
Currency Risk | Exposure in US Dollars
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Cash	2,744,710	$ 2,026,962		99,094,899	$ 78,045,915
Accounts receivable	25,440	18,787		236,106	185,954
Accounts payable and accrued liabilities	(1,879,795)	(1,388,225)		(1,207,845)	(951,284)
Other long-term liabilities				(97,862)	(77,075)
Long-term derivatives	(106,005)	(78,284)		(1,754,221)	(1,381,603)
Net exposure	784,350	$ 579,240		96,271,077	$ 75,821,907
Currency Risk | Exposure in GBP
Disclosure Of Risk Management Strategy Related To Hedge Accounting [Line Items]
Cash	279,673		£ 170,845	4,859,049		£ 2,832,439
Accounts receivable	300,203		183,386	230,914		134,605
Accounts payable and accrued liabilities	(525,108)		(320,774)	(1,761,791)		(1,026,984)
Lease liabilities	(222,100)		(135,675)	(348,566)		(203,186)
Net exposure	$ (167,332)		£ (102,218)	$ 2,979,606		£ 1,736,874

Subsequent Event - Additional I

Subsequent Event - Additional Information (Details) $ in Thousands	Dec. 31, 2022 CAD ($)
Dormant Manufacturing Facility [Member]
Disclosure of non-adjusting events after reporting period [line items]
Carrying amount of the Belleville facility	$ 3,958