SilverCrest Metals (SILV) 40-F/A 22 May 20 2019 FY Annual report (Canada) (amended) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document and Entity Information [Abstract]
Entity Registrant Name	SilverCrest Metals Inc.
Entity Central Index Key	0001659520
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Document Period End Date	Dec. 31, 2019
Document Type	40-F/A
Entity Common Stock, Shares Outstanding	107,471,015
Document Fiscal Year Focus	2019
Amendment Flag	true
Amendment Description	This Amendment No. 1 to Form 40-F (the “Amendment”) for the year ended December 31, 2019 is being filed solely to file amended audited consolidated financial statements of SilverCrest Metals Inc (the “Company”) to correct certain headings on pages 2, 7 and 8. Additionally, pursuant to the rules of the Securities and Exchange Commission, this Amendment also contains (i) new certifications required by Rule 13a-14(a) or Rule 15d-14(a) under the Securities Exchange Act of 1934, as amended (the "Exchange Act"), (ii) new certifications required by Rule 13a-14(b) or Rule 15d-14(b) under the Exchange Act, and (iii) a new consent from the Company’s independent registered public accounting firm. Other than as discussed above and expressly set forth herein, this Amendment does not, and does not purport to, amend or restate any other information contained in the Annual Report on Form 40-F filed by the Company on March 31. 2020 (the “Original Annual Report”) nor does this Amendment reflect any events that have occurred after the Original Annual Report was filed. Accordingly, this Amendment should be read in conjunction with the Original Annual Report.
Document Fiscal Period Focus	FY
Entity Emerging Growth Company	true
Entity Ex Transition Period	false

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - CAD ($)	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Current assets
Cash and cash equivalents	$ 110,383,793	$ 44,013,742	$ 10,116,324
Amounts receivable	617,873	170,574	68,636
Taxes receivable	1,566,739	36,519	19,500
Prepaids	614,633	353,095	108,195
Total current assets	113,183,038	44,573,930	10,312,655
Non-current assets
Taxes receivable	6,461,327	3,877,934	1,526,702
Deposits	93,553	70,553	58,076
Property and equipment	2,796,894	1,302,884	1,001,038
Exploration and evaluation assets	5,489,773	5,188,375	1,620,466
Total non-current assets	14,841,547	10,439,746	4,206,282
TOTAL ASSETS	128,024,585	55,013,676	14,518,937
Current liabilities
Accounts payable and accrued liabilities	4,962,001	1,462,538	906,291
Lease liabilites	175,620
Total current liabilities	5,137,621	1,462,538	906,291
Non-current liabilities
Lease liabilites	356,728
Total liabilities	5,494,349	1,462,538	906,291
Shareholders' equity
Capital stock	209,736,401	86,745,544	29,899,525
Share-based payment reserve	11,369,296	6,196,165	3,278,378
Deficit	(98,575,461)	(39,390,571)	(19,565,257)
Total shareholders' equity	122,530,236	53,551,138	13,612,646
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 128,024,585	$ 55,013,676	$ 14,518,937

CONSOLIDATED STATEMENTS OF LOSS

CONSOLIDATED STATEMENTS OF LOSS AND COMPREHENSIVE LOSS - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Operating expenses
Depreciation	$ (155,990)	$ (3,971)
Exploration and evaluation expenditures	(50,282,615)	(14,403,711)
General exploration expenditures	(229,536)	(139,659)
General and administrative expenses	(889,632)	(702,389)
Management and director fees	(478,870)	(524,289)
Marketing	(913,792)	(680,176)
Professional fees	(412,842)	(315,049)
Remuneration	(1,626,721)	(1,466,109)
Share-based compensation	(3,775,370)	(2,544,834)
Total operating expense	(58,765,368)	(20,780,187)
Other income (expense)
Gain on disposal of mineral property	65,651
Foreign exchange (loss) gain	(1,368,635)	912,045
Impairment		(292,336)
Interest expense	(58,028)
Interest income	1,007,521	335,164
Loss before income taxes	(59,118,859)	(19,825,314)
Income tax expense	(150,000)	0
Loss and comprehensive loss for the year	$ (59,268,859)	$ (19,825,314)
Basic and diluted comprehensive loss per common share	$ (0.67)	$ (0.28)
Weighted average number of common shares outstanding	88,617,331	70,910,735

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
CASH FLOWS FROM OPERATING ACTIVITIES
Net loss for the year	$ (59,268,859)	$ (19,825,314)
Adjustments for:
Depreciation	281,117	58,733
Foreign exchange loss, unrealized	1,169,365
Gain on disposal of mineral property	(65,651)
Impairment		292,336
Income tax expense	150,000
Income taxes paid	(78,499)
Interest expense	58,028
Interest income	(1,007,521)	(335,164)
Share-based compensation	6,133,632	2,981,855
Changes in non-cash working capital items:
Amounts receivable	(232,896)	(55,052)
Taxes receivable	(4,154,080)	(2,368,251)
Prepaids and deposits	(284,538)	(257,377)
Accounts payable and accrued liabilities	3,073,632	471,876
Net cash used in operating activities	(54,226,270)	(19,036,358)
CASH FLOWS FROM INVESTING ACTIVITIES
Interest received	791,017	288,278
Exploration and evaluation assets	(692,591)	(3,303,260)
Option payment received	456,844	126,007
Purchase of property and equipment	(1,119,623)	(360,579)
Net cash used in investing activities	(564,353)	(3,249,554)
CASH FLOWS FROM FINANCING ACTIVITIES
Capital stock issued	129,244,926	57,674,819
Capital stock issuance costs	(6,699,738)	(1,491,489)
Payment of lease liabilities	(181,184)
Net cash provided by financing activities	122,364,004	56,183,330
Effect of foreign exchange on cash and cash equivalents	(1,203,330)
Change in cash and cash equivalents, during the year	66,370,051	33,897,418
Cash and cash equivalents, beginning of the year	44,013,742	10,116,324
Cash and cash equivalents, end of the year	$ 110,383,793	$ 44,013,742

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Supplemental) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash and cash equivalents is represented by:
Cash	$ 88,644,993	$ 39,614,197
Cash equivalents	21,738,800	4,399,545
Total cash and cash equivalents	110,383,793	44,013,742
Capitalized to exploration and evaluation assets
Fair value of shares issued for mineral property		682,992
Capitalized to property and equipment
Right of use asset recognized upon accounting policy change	655,504
Non-cash financing activities
Capital stock issuance costs in accounts payable and accrued liabilities	$ 374,335	$ 184,647

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - CAD ($)	Capital stock [Member]	Share-based payment reserve [Member]	Deficit [Member]	Total
Beginning Balance at Jan. 01, 2018	$ 29,899,525	$ 3,278,378	$ (19,565,257)	$ 13,612,646
Beginning Balance (Shares) at Jan. 01, 2018	63,602,903
Capital stock issued	$ 48,663,339			48,663,339
Capital stock issued (Shares)	16,886,895
Capital stock issuance costs, net of recovery	$ (1,575,860)			(1,575,860)
Shares issued for mineral property	$ 682,992			682,992
Shares issued for mineral property (Shares)	236,750
Warrants exercised	$ 8,901,880			8,901,880
Warrants exercised (Shares)	3,511,085
Stock options exercised	$ 173,668	(64,068)		109,600
Stock options exercised (Shares)	685,000
Share-based compensation, stock options		2,981,855		2,981,855
Net loss and comprehensive loss for the year			(19,825,314)	(19,825,314)
Ending Balance at Dec. 31, 2018	$ 86,745,544	6,196,165	(39,390,571)	53,551,138
Ending Balance (Shares) at Dec. 31, 2018	84,922,633
Capital stock issued	$ 122,255,855			122,255,855
Capital stock issued (Shares)	17,856,300
Capital stock issuance costs, net of recovery	$ (6,889,426)			(6,889,426)
Shares cancelled and returned to treasury (Shares)	(62,722)
Warrants exercised	$ 5,931,471			5,931,471
Warrants exercised (Shares)	3,959,804
Stock options exercised	$ 1,692,957	(635,357)		1,057,600
Stock options exercised (Shares)	795,000
Stock options forfeited		(83,969)	83,969
Share-based compensation, stock options		5,892,457		5,892,457
Net loss and comprehensive loss for the year			(59,268,859)	(59,268,859)
Ending Balance at Dec. 31, 2019	$ 209,736,401	$ 11,369,296	$ (98,575,461)	$ 122,530,236
Ending Balance (Shares) at Dec. 31, 2019	107,471,015

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2019
Disclosure Of Nature Of Operations [Abstract]
NATURE OF OPERATIONS [Text Block]	1. NATURE OF OPERATIONS SilverCrest Metals Inc. (the “Company” or “SilverCrest”) is a Canadian precious metals exploration company headquartered in Vancouver, BC. The Company was incorporated under the Business Corporations Act (British Columbia). The common shares of the Company trade on the Toronto Stock Exchange under the symbol “SIL” and on the NYSE-American under the symbol “SILV”. The head office and principal address of the Company is 501-570 Granville Street, Vancouver, BC, Canada, V6C 3P1. The address of the Company’s registered and records office is 19th Floor, 885 West Georgia Street, Vancouver, BC, Canada, V6C 3H4. The Company’s primary exploration and evaluation asset is the Las Chispas Project, located in Sonora, Mexico, which is in an advanced exploration stage.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies [Abstract]
SIGNIFICANT ACCOUNTING POLICIES [Text Block]	2. SIGNIFICANT ACCOUNTING POLICIES Basis of preparation and measurement These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board. These consolidated financial statements have been prepared on a historical cost basis, except for certain financial instruments which are measured at fair value. Additionally, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. These consolidated financial statements were approved for issuance by the Board of Directors on March 24, 2020. Basis of consolidation These consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned. Material subsidiaries include NorCrest Metals Inc., a Canadian corporation, Minera La Llamarada, S.A. de C.V., a Mexican corporation, and Babicanora Agricola del Noroeste S.A. de C.V., a Mexican corporation. The Company consolidates subsidiaries where the Company can exercise control. Control is achieved when the Company is exposed to variable returns from involvement with an investee and can affect the returns through power over the investee. Control is normally achieved through ownership, directly or indirectly, of more than 50 percent of the voting power. Control can also be achieved through power over more than half of the voting rights by virtue of an agreement with other investors or through the exercise of de facto control. All intercompany balances, transactions, income and expenses, and profits or losses have been eliminated on consolidation. Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments that are readily convertible to known amounts of cash with a term to maturity at the date of purchase of 90 days or less which are subject to an insignificant risk of change in value. Taxes receivable Current taxes receivable includes Goods and Services Tax receivables generated on the purchase of supplies and services and are refundable from the Canadian government. Current and non-current taxes receivable includes Value Added Tax (“VAT”) receivables generated on the purchase of supplies and services and are receivable from the Mexican government. The Company classifies the majority of VAT receivables as non-current as it does not expect collection of certain amounts to occur within the next year. The recovery of VAT involves a complex application process and the timing of collection of VAT receivables is uncertain. The Company has not recognized a loss allowance for expected credit losses as VAT receivables are not contract assets and therefore outside the scope of IFRS 9. Property and equipment Equipment is recorded at historical cost less accumulated depreciation and impairment charges. The cost of an item of plant and equipment includes the purchase price or construction cost, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use, an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, and for qualifying assets, the associated borrowing costs. Where an item of plant and equipment is comprised of major components with different useful lives, the components are accounted for as separate items of plant and equipment. Costs incurred for leasehold improvements are capitalized as plant and equipment and are subject to depreciation once they are available for use. Once available for use, the leasehold improvement costs incurred will be amortized on a straight-line basis, over the term of the underlying lease. Equipment is depreciated to its estimated residual value using the straight-line method over the estimated useful lives of the individual assets. The significant classes of equipment and their useful lives are as follows: Computer equipment 3-4 years Office equipment and furniture 5-10 years Computer software 1 year Vehicles 4 years An item of equipment is derecognized upon disposal, when held for sale, or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss. Non-depreciable property, such as land, is recorded at historical cost, less any impairment charges. Exploration and evaluation assets and expenditures Acquisition costs The costs of acquiring exploration properties, including transaction costs, are capitalized as exploration and evaluation assets. Costs incurred prior to the legal right to explore is obtained, are expensed in the period in which they are incurred. Acquisition costs for each exploration property are carried forward as an asset provided that one of the following conditions is met: Such costs are expected to be recouped in full through the successful exploration and development of the exploration property or alternatively, by sale; or Exploration and evaluation activities in the property have not reached a stage which permits a reasonable assessment of the existence of economically recoverable reserves, but active and significant operations in relation to the exploration property are continuing or planned. The Company performs an assessment for impairment of capitalized amounts whenever the facts and circumstances indicate that the asset may exceed its recoverable amount. In the case of undeveloped properties, there may be only inferred resources to allow management to form a basis for the impairment review. The review is based on the Company’s intentions for the development of such an exploration property. If an exploration property does not prove viable, all unrecoverable costs associated with the property are charged to the consolidated statement of loss and comprehensive loss at the time the determination is made. For the purposes of impairment testing, exploration and evaluation assets are allocated to cash-generating units to which the exploration activity relates. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the statement of loss and comprehensive loss. Exploration and evaluation expenditures Exploration and evaluation costs, net of incidental revenues, are charged to the statement of loss and comprehensive loss in the year incurred until the technical feasibility and commercial viability of the extraction of mineral reserves or resources from a particular mineral property has been determined, in which case subsequent exploration costs and the costs incurred to develop a property are capitalized into property and equipment. The establishment of technical feasibility and commercial viability of a mineral property is assessed based on a combination of factors, such as but not limited to: the extent to which mineral reserves or mineral resources have been identified through a feasibility study or similar level document; the results of optimization studies and further technical evaluation carried out to mitigate project risks identified in the feasibility study; the status of environmental permits, and the status of mining leases or permits. During 2019, on a retrospective basis, the Company changed its accounting policy relating to exploration and evaluation expenditures (note 3). Transition from exploration and evaluation to development and production phases Once the technical feasibility and commercial viability of an exploration property has been determined, it is then considered to be a mine under development and is reclassified as a “mineral property”, within property and equipment. The carrying value of capitalized exploration and evaluation acquisition costs are tested for impairment before they are transferred to property and equipment. All costs relating to the construction, installation, or completion of a mine that are incurred subsequent to the exploration and evaluation stage are capitalized to mineral property. Development expenditure is net of proceeds from the sale of ore extracted during the development phase. The Company assesses the stage of each mine under development to determine when a property reaches the stage when it is in the condition for it to be capable of operating in a manner intended by management (“commercial production”). Determining when a mine has achieved commercial production is a matter of judgement. Depending on the specific facts and circumstances, the following factors may indicate that commercial production has commenced: all major capital expenditures to bring the mine to the condition necessary for it to be capable of operating in the manner intended by management have been completed; the completion of a reasonable period of testing of the mine plant and equipment; the ability to produce saleable product (e.g., the ability to produce ore within specifications); the mine has been transferred to operating personnel from internal development groups or external contractors; the mine or mill has reached a pre-determines percentage of design capacity; mineral recoveries are at or near the expected production level; and the ability to sustain ongoing production of ore (i.e., the ability to continue to produce or at a steady or increasing level). When management determines that a property is capable of commercial production, costs capitalized during development are amortized. Once a mineral property has been brought into commercial production, costs of any additional work on that property are expensed as incurred, except for development programs which constitute a betterment, which will be deferred and depleted over the remaining useful life of the related assets. Mine properties include decommissioning and restoration costs related to the reclamation of mine properties. Mine properties are derecognized upon disposal, or impaired when no future economic benefits are expected to arise from continued use of the asset. Any gain or loss on disposal of the asset, determined as the difference between the proceeds received and the carrying amount of the asset is recognized in the statement of loss and comprehensive loss. Mine properties are depreciated and depleted on the unit-of-production basis using the mineable ounces extracted from the mine in the period as a percentage of the total mineable ounces to be extracted in current and future periods based on mineral resources. Mine properties are recorded at cost, net of accumulated depreciation and depletion and accumulated impairment losses and are not intended to represent future values. Recovery of capitalized costs is dependent on successful development of economic mining operations or the disposition of the related mineral property. Asset retirement obligations The Company recognizes liabilities for statutory, contractual, constructive, or legal obligations, including those associated with the reclamation of exploration and evaluation assets and equipment, when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, a liability for an environmental rehabilitation obligation is recognized at its fair value in the period in which it is incurred if a reasonable estimate of cost can be made. The Company records the present value of estimated future cash flows, adjusted for inflation, associated with reclamation as a liability, at a risk-free rate, when the liability is incurred and increases the carrying value of the related assets for that amount. Subsequently, these capitalized asset retirement costs are amortized over the life of the related assets. At the end of each period, the liability is increased to reflect the passage of time (accretion expense) and changes in the estimated future cash flows underlying any initial estimates (additional rehabilitation costs). The Company recognizes its environmental liability on a site-by-site basis when it can be reliably estimated. Environmental expenditures related to existing conditions resulting from past or current operations and from which no current or future benefit is discernible are charged to the statement of loss and comprehensive loss. Foreign currency translation The presentation currency of the Company is the Canadian dollar. The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The Company considers the functional currency for its parent entity and subsidiaries to be the Canadian dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in International Accounting Standard (“IAS”) 21, The Effects of Changes in Foreign Exchange Rates. Transactions in currencies other than the Canadian dollar are recorded at exchange rates prevailing on the dates of the transactions. At the end of each reporting period, the monetary assets and liabilities of the Company that are denominated in foreign currencies are translated at the rate of exchange at the statement of financial position date, while non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Exchange gains and losses arising on translation are included in profit or loss. Share-based compensation and payments The Company grants stock options to buy common shares of the Company to directors, officers, employees, and consultants. The cost of stock options granted is recorded based on the estimated fair-value at the grant date and charged to the consolidated statement of comprehensive loss over the vesting period. Where stock options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the date of grant using the Black- Scholes Option Pricing Model. Compensation expense is recognized over the tranche’s vesting period by a charge to the statement of comprehensive loss, with a corresponding increase to reserves based on the number of options expected to vest. Consideration paid for the shares on the exercise of stock options is credited to capital stock. When vested options are forfeited or are not exercised at the expiry date the amount previously recognized in share-based compensation is transferred to deficit. The number of options expected to vest is reviewed at least annually, with any impact being recognized immediately. In situations where equity instruments are issued to non-employees and some or all the goods or services received by the entity as consideration cannot be specifically identified, they are measured at fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received. Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain the funds necessary to continue operations and explore and evaluate mineral properties. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each equity financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are valued based on the residual value method and included in share capital with the common shares that were concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based payments. Related party transactions Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control, and related parties may be individuals, including immediate family members of the individual, or corporate entities, including the Company’s wholly owned subsidiaries. A transaction is a related party transaction when there is a transfer of resources or obligations between related parties. Loss per share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common stock at the average market price during the reporting periods. Taxation Income tax expense comprises current and deferred income taxes. Current and deferred income taxes are recognized in profit or loss except to the extent that they relate to items recognized directly in equity. Current income tax expense is the expected tax payable on taxable income for the year, using tax rates enacted or substantively enacted at year end, adjusted for amendments to tax payable with regards to previous years. The Company follows the asset and liability method of accounting for income taxes whereby deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted or substantively enacted tax rates and laws expected to apply in the years in which temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred income tax assets and liabilities is recognized in operations in the period of substantive enactment. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is not recorded. Deferred income tax assets and liabilities are presented as non-current in the financial statements. Financial instruments The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are recognized in profit or loss for the period. An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in the consolidated statements of comprehensive loss.

CHANGES IN ACCOUNTING POLICIES

CHANGES IN ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
CHANGES IN ACCOUNTING POLICIES [Text Block]	3. CHANGES IN ACCOUNTING POLICIES Exploration and evaluation expenditures The Company has voluntarily adopted a new accounting policy with respect to exploration and evaluation expenditures. In prior years, the Company’s policy was to capitalize all costs directly related to the exploration and evaluation of mineral properties into exploration and evaluation assets. The Company has changed this accounting policy to expense exploration and evaluation expenditures as incurred, effective with the presentation of these financial statements on a retrospective basis. The Company has determined that this change in accounting policy increases the comparability to peer companies and enhances the relevance of the financial statements for users. In preparing its opening statement of financial position, the Company has adjusted the amounts reported previously. This change in policy affected the Company’s financial position, financial performance, and cash flows and is set out below: Consolidated statement of financial position as at January 1, 2018 As restated under As previously Effect of change in new accounting reported accounting policy policy Non-current assets Exploration and evaluation assets $ 13,994,090 $ (12,373,624 ) $ 1,620,466 Shareholders' equity Deficit $ (7,191,633 ) $ (12,373,624 ) $ (19,565,257 ) Consolidated statement of financial position as at December 31, 2018 As restated under As previously Effect of change in new accounting reported accounting policy policy Non-current assets Exploration and evaluation assets $ 31,615,763 $ (26,427,388 ) $ 5,188,375 Shareholders' equity Deficit $ (12,963,183 ) $ (26,427,388 ) $ (39,390,571 ) Consolidated statement of loss and comprehensive loss for the year ended December 31, 2018 Effect of change As restated under As previously in accounting new accounting reported policy policy Exploration and evaluation expenditures $ - $ 14,403,711 $ 14,403,711 Impairment $ 642,283 $ (349,947 ) $ 292,336 Loss and comprehensive loss for the year $ (5,771,550 ) $ (14,053,764 ) $ (19,825,314 ) Basic and diluted comprehensive loss per common share $ (0.08 ) $ (0.28 ) The change in the accounting policy had no effect on the Company’s statement of changes in shareholders’ equity, other than the changes to deficit, as already shown and described above. Accordingly, no separate statement of changes in shareholders’ equity is shown. Consolidated statement of cash flows for the year ended December 31, 2018 As restated under As previously Effect of change in new accounting reported accounting policy policy Cash flows from operating activities Loss and comprehensive loss for the year $ (5,771,550 ) $ (14,053,764 ) $ (19,825,314 ) Items not affecting cash: Depreciation 3,971 54,762 58,733 Impairment 642,283 (349,947 ) 292,336 Share-based compensation 2,544,834 437,021 2,981,855 Accounts payable and accrued liabilities 266,882 204,994 471,876 Net cash used in operating activities (5,329,424 ) (13,706,934 ) (19,036,358, ) Cash flows from investing activities Exploration and evaluation assets (17,010,194 ) 13,706,934 (3,303,260 ) Net cash used in investing activities (16,956,488 ) 13,706,934 (3,249,554 ) Change in cash and cash equivalents, during the year $ 33,897,418 $ - $ 33,897,418 Adoption of new accounting policy - leases Impact of application of IFRS 16 Leases Effective January 1, 2019, the Company adopted IFRS 16 using the modified retrospective application method, where the 2018 comparatives are not restated and the cumulative effect of initially applying IFRS 16 has been recorded on January 1, 2019 for any differences identified. The Company has determined that the adoption of IFRS 16 resulted in no adjustments to the opening balance of accumulated deficit. IFRS 16 introduces significant changes to the lessee accounting by removing the distinction between operating and finance leases under IFRS 17 and requiring the recognition of a right-of-use asset (“ROU asset”) and a lease liability at the lease commencement for all leases, except for short-term leases (lease terms of 12 months or less) and leases of low value assets. In applying IFRS 16 for all leases, except as noted above, the Company (i) recognizes the ROU asset and lease liabilities in the statement of financial position, initially measured at the present value of future lease payments; (ii) recognizes the depreciation of ROU assets and interest on lease liabilities in the consolidated statement of loss and comprehensive loss; and (iii) separates the total amount of cash paid into a principal portion (presented in financing activities) and interest (presented within operating activities) in the consolidated statement of cash flows. For short-term leases and leases of low value assets, the Company has opted to recognize a lease expense on a straight-line basis, and this expense is presented within office and miscellaneous in the consolidated statement of loss and comprehensive loss. The Company has made use of the following practical expedients available on transition to IFRS 16: Measure the ROU assets equal to the lease liability calculated for each lease; Apply the recognition exemptions for low value leases and leases that end within 12 months of the date of initial application, and account for them as low value and short-term leases, respectively; and Accounting for non-lease components and lease components as a single lease component. In transitioning to IFRS 16, the Company analyzed its contracts to identify whether they are or contain a lease arrangement. This analysis identified a contract containing a lease that had an equivalent increase to both the Company’s ROU assets and lease liabilities, which resulted in a $645,052 adjustment. The incremental borrowing rate of the lease initially recognized on adoption of IFRS 16 was 10.10%. The cumulative effect of the changes made to the consolidated statement of financial position as at January 1, 2019 for the adoption of IFRS 16 is as follows: As reported under As previously Effect of change in new accounting reported accounting policy policy Property and equipment $ 1,302,884 $ 645,052 $ 1,947,936 Lease liability (current) - (173,093 ) (173,093 ) Lease liability (non-current) - (471,959 ) (471,959 ) $ 1,302,884 $ - $ 1,302,884 The operating lease obligation as at December 31, 2018 is reconciled as follows to the recognized lease liabilities as at January 1, 2019: Operating lease obligations as at December 31, 2018 $ 830,425 Low value lease (3,390 ) Effect from discounting at the incremental borrowing rate as at January 1, 2019 (181,983 ) Lease liability due to initial application of IFRS 16 at January 1, 2019 $ 645,052 New accounting policy for leases under IFRS 16 The Company assesses whether a contract is or contains a lease, at the inception of a contract. The Company recognizes a ROU asset and a corresponding lease liability with respect to all lease arrangements in which it is the lessee, at the commencement of the lease, with the following exceptions: (i) the Company has elected not to recognize ROU assets and liabilities for leases where the total lease term is less than or equal to 12 months, or (ii) for leases of low value. The payments for such leases are recognized in the consolidated statement of comprehensive loss on a straight-line basis over the lease term. The ROU asset is initially measured based on the present value of lease payments, lease payments made at or before the commencement day, and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. The ROU asset is depreciated over the shorter of the lease term or the useful life of the underlying asset. The ROU asset is subject to testing for impairment if there is an indicator of impairment. The lease liability is initially measured at the present value of lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments include fixed payments less any lease incentives, and any variable lease payments where variability depends on an index or rate. When the lease contains an extension or purchase option that the Company considers reasonably certain to be exercised, the cost of the option is included in the lease payments. ROU assets are included in property and equipment, and the lease liability is presented as a separate line in the consolidated statement of financial position. Variable lease payments that do not depend on an index or rate are not included in the measurement of the ROU asset and lease liability. The related payments are recognized as an expense in the period in which the triggering event occurs and are included in the consolidated statement of comprehensive loss. Lease liabilities The Company leases office space and equipment. Interest expense on the lease liabilities amounted to $58,028 for 2019. The Company did not incur any variable lease payments and there were no leases with residual value guarantees or leases not yet commenced to which the Company is committed. Lease liabilities December 31, 2019 Lease liabilities $ 532,348 Less: current portion (175,620 ) Long-term portion $ 356,728 Undiscounted lease payments December 31, 2019 Not later than 1 year $ 189,050 Later than 1 year and not later than 5 years 437,249 $ 626,299

CRITICAL JUDGMENTS AND ESTIMATE

CRITICAL JUDGMENTS AND ESTIMATES	12 Months Ended
	Dec. 31, 2019
Accounting Judgements And Estimates [Abstract]
CRITICAL JUDGMENTS AND ESTIMATES [Text Block]	4. CRITICAL JUDGMENTS AND ESTIMATES The preparation of these consolidated financial statements in accordance with IFRS requires management to make judgments, estimates, and assumptions that affect the reported amounts and the valuation of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenditures during the year. These judgments and estimates are continuously evaluated and are based on management’s experience and knowledge of the relevant facts and circumstances. Actual results may differ from the estimates. Revisions to estimates and the resulting effects on the carrying amounts of the Company’s assets and liabilities are accounted for prospectively. Information about such judgments and estimates is contained in the description of accounting policies (note 2) and/or other notes to the financial statements. Management has made the following critical judgments and estimates: Critical judgments in applying accounting policies The critical judgments that the Company’s management has made in the process of applying the Company’s accounting policies, apart from those involving estimations, that have the most significant effect on the amounts recognized in the Company’s consolidated financial statements are as follows: Exploration and evaluation assets The application of the Company’s accounting policy for exploration and evaluation assets requires judgment in determining if indicators of impairment over exploration and evaluation assets exist, in accordance with IFRS 6 Exploration for and evaluation of mineral resources. Functional currency The functional currency for the Company is the currency of the primary economic environment in which the entity operates. The Company had determined the functional currency of its Canadian and Mexican entities to be the Canadian dollar. Determination of functional currency may involve certain judgments to determine the primary economic environment, and the Company reconsiders the functional currency of its entities if there is a change in events and conditions which determined the primary economic environment. Rehabilitation and restoration provision The Company has obligations for the future restoration of its mining tenements. In most instances, removal of assets and restoration of the surrounding area occurs many years into the future. This requires judgmental assumptions regarding removal date, the extent of reclamation activities required, the engineering methodology for estimating cost, future removal technologies in determining removal cost, and asset specific discount rates to determine the present value of these cash flows. Collectability and Classification of VAT Recoverable VAT recoverable is collectible from the government of Mexico. The collection of VAT is subject to risk due to the complex application and collection process and therefore, risk related to the collectability and timing of payment from the Mexican government. The Company uses its best estimates based on the facts known at the time and its experience to determine its best estimate of the collectability and timing of these recoveries. Changes in the assumptions regarding collectability and the timing of collection could impact the valuation and classification of VAT recoverable. At December 31, 2019, the current portion of VAT recoverable was estimated to be $1,464,767. Key sources of estimation uncertainty The significant assumptions about the future and other major sources of estimation uncertainty as at the end of the reporting period that have a significant risk of resulting in a material adjustment to the carrying amounts of the Company’s assets and liabilities in the next 12 months are as follows: Impairment of non-current assets Non-current assets are tested for impairment when indicators of impairment are present. Calculating the estimated fair values of cash generating units for non-current asset impairment tests requires management to make estimates and assumptions with respect to metal selling prices; future capital expenditures; reductions in the amount of recoverable resources, and exploration potential; future production cost estimates; discount rates; and exchange rates. Reductions in metal price forecasts; increases in estimated future costs of production; increases in estimated future non-expansionary capital expenditures; reductions in the amount of recoverable resources, and exploration potential; and/or adverse current economics can result in a write-down of the carrying amounts of the Company’s non-current assets. Income taxes Management is required to make estimations regarding the tax basis of assets and liabilities and related deferred income tax assets and liabilities, the measurement of income tax expense, and indirect taxes. The Company is subject to assessments by tax authorities who may interpret tax law differently. These factors may affect the final amount or the timing of tax payments.

EXPLORATION AND EVALUATION ASSE

EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES	12 Months Ended
	Dec. 31, 2019
Exploration And Evaluation Assets And Expenditures [Abstract]
EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES [Text Block]	5. EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES A summary of acquisition costs capitalized as exploration and evaluation assets is as follows: Las Chispas Guadalupe Others Total Balance at December 31, 2017 $ 935,592 $ 517,200 $ 167,674 $ 1,620,466 Additions during the year 3,861,590 - 124,662 3,986,252 Recovery of exploration and evaluation assets - (126,007 ) - (126,007 ) Impairment - - (292,336 ) (292,336 ) Balance at December 31, 2018 4,797,182 391,193 - 5,188,375 Additions during the year 692,591 - - 692,591 Recovery of exploration and evaluation assets - (391,193 ) - (391,193 ) Balance at December 31, 2019 $ 5,489,773 $ - $ - $ 5,489,773 Las Chispas Property, Sonora, Mexico The following table details the cumulative exploration and evaluation expenditures at the Company’s Las Chispas Property: Cumulative to Expenditures Cumulative to Expenditures Cumulative to December 31, during the December 31, during the December 31, 2017 year 2018 year 2019 Exploration and evaluation expenditures: Assays 1,390,283 1,422,284 2,812,567 2,842,241 5,654,808 Decline construction and underground workings - - - 11,355,564 11,355,564 Depreciation (note 6) 38,305 54,762 93,067 125,127 218,194 Drilling 7,468,232 10,044,369 17,512,601 24,024,913 41,537,514 Field and administrative costs 1,210,101 636,955 1,847,056 2,666,820 4,513,876 Metallurgy - - - 588,269 588,269 Salaries and remuneration (notes 7) 1,128,811 1,344,513 2,473,324 3,465,149 5,938,473 Share-based compensation (notes 7 and 8) 313,820 437,021 750,841 2,358,262 3,109,103 Technical consulting services and studies 251,306 393,109 644,415 2,440,061 3,084,476 Travel and lodging 204,474 70,698 275,172 416,209 691,381 TOTAL $ 12,005,332 $ 14,403,711 $ 26,409,043 $ 50,282,615 $ 76,691,658 The Las Chispas Property consists of 28 concessions. The following table summarizes the option payments for these mineral concessions. Except as disclosed below, the Company has either 100% ownership of or the rights to purchase 100% ownership of these concessions. Future option Prior option Total option # of payments Paid in 2019 Paid in 2018 payments payments Property concessions Title % (US$) (US$) (US$) (US$) (US$) Las Chispas 25 100% $ - $ 455,000 $ 2,771,400 $ 595,000 $ 3,821,400 The Company, through staking and various option agreements, owns 100% of 25 concessions . During 2019, the Company paid $603,810 (US$455,000) (2018 – $3,654,045 (US$2,803,097)) to exercise option agreements . Accordingly, there are no further payments required. During 2018, in connection with an option agreement, the Company issued 236,750 common shares with a fair value of $682,992 (note 8), which was recorded as an acquisition cost. For one of the concessions, a 2% net smelter return royalty is payable for material from this concession that has processed grades greater than or equal to 40 ounces per tonne of silver and 0.5 ounces per tonne of gold, combined. Las Chispas 1 67% $ - $ - $ 5,000 $ - $ 5,000 The remaining 33% of this concession is owned by a local Mexican family and not optioned to SilverCrest. None of the Company's Mineral Resource is located on this concession. Las Chispas 2 0% $ 150,000 $ - $ 26,697 $ - $ 176,697 During 2018, the Company paid $26,697 to purchase the rights to mining concession applications from a local Mexican company. Once the applications are accepted and mining concessions are issued by the mining registry, the Company has agreed to pay US$150,000 to recieve a 100% title to the concessions . Total Las Chispas Concessions 28 $ 150,000 $ 455,000 $ 2,803,097 $ 595,000 $ 4,003,097 Guadalupe Property, Durango, Mexico The Company also had a 100% interest in the Guadalupe property. On February 28, 2018, the Company entered into an option agreement whereby the optionee could earn a 100% interest in the Guadalupe property by making staged payments of $126,007 (US$100,000) upon signing (received), $132,704 (US$100,000) on February 28, 2019 (received), and US$300,000 on February 28, 2020. During 2019, the Company agreed to discount the final payment to US$250,000 in exchange for an accelerated payment from the optionee. Accordingly, the Company received $324,140 (US$250,000) and the optionee exercised its option to earn 100% title to the property. The Company recorded option payments and the reimbursement of concession taxes as a recovery and credited it against the carrying value of the Guadalupe property. As a result, during 2019, the Company recorded a gain on disposal of the Guadalupe property of $65,651. Other exploration properties in Mexico The Company’s other Mexican exploration properties include Cruz de Mayo, Angel de Plata, and Estacion Llano. While the Company continues to have a 100% interest in these properties, no substantive exploration expenditures are currently budgeted nor planned. During 2018, the Company recorded a $292,336 impairment expense for all previously capitalized costs related to these properties. Title to mineral properties involves certain inherent risks due to the difficulties of determining the validity of certain claims as well as the potential for problems arising from the frequently ambiguous conveyancing history characteristic of many mineral properties. The Company has investigated title to all its mineral properties and, to the best of its knowledge, titles to all its properties are in good standing except as otherwise disclosed. However, this should not be considered as a guarantee of title. The mineral properties may be subject to prior claims or agreements, or transfers, and rights of ownership may be affected by undetected defects.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]
PROPERTY AND EQUIPMENT [Text Block]	6. PROPERTY AND EQUIPMENT Right of Building Computer Equipment use assets Vehicle Land Total Cost Balance at December 31, 2017 $ - $ 32,432 $ 78,446 $ - $ 107,426 $ 854,974 $ 1,073,278 Additions - 9,664 629 - 111,756 238,530 360,579 As at December 31, 2018 - 42,096 79,075 - 219,182 1,093,504 1,433,857 Recognition of right of use asset upon initial adoption of accounting policy (note 3) - - - 645,052 - - 645,052 Additions 328,316 84,015 385,912 10,452 321,380 - 1,130,075 As at December 31, 2019 $ 328,316 $ 126,111 $ 464,987 $ 655,504 $ 540,562 $ 1,093,504 $ 3,208,984 Accumulated depreciation Balance at December 31, 2017 $ - $ 17,862 $ 17,143 $ - $ 37,235 $ - $ 72,240 Depreciation for the year - 8,370 8,009 - 42,354 - 58,733 As at December 31, 2018 - 26,232 25,152 - 79,589 - 130,973 Depreciation for the year 13,450 24,294 14,320 140,739 88,314 - 281,117 As at December 31, 2019 $ 13,450 $ 50,526 $ 39,472 $ 140,739 $ 167,903 $ - $ 412,090 Carrying amounts As at December 31, 2018 $ - $ 15,864 $ 53,923 $ - $ 139,593 $ 1,093,504 $ 1,302,884 As at December 31, 2019 $ 314,866 $ 75,585 $ 425,515 $ 514,765 $ 372,659 $ 1,093,504 $ 2,796,894

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2019
Related party transactions [abstract]
RELATED PARTY TRANSACTIONS [Text Block]	7. RELATED PARTY TRANSACTIONS Professional fees During 2019, the Company paid or accrued professional fees of $165,970 (2018 – $79,804) and capital stock issuance costs of $313,193 (2018 – $259,081), to Koffman Kalef LLP, a law firm of which the Company’s Corporate Secretary is a partner. At December 31, 2019, $128,821 (2018 – $105,375) was payable to Koffman Kalef LLP. Key management compensation The Company’s key management personnel have authority and responsibility for planning, directing, and controlling the activities of the Company and include the Company’s Chief Executive Officer (“CEO”), President, Chief Financial Officer (“CFO”), Chief Operating Officer (“COO”), and directors. Key management personnel compensation is summarized as follows: 2019 2018 Management fees (1) $ 585,916 $ 431,250 Management remuneration (2) 1,157,801 612,880 Director fees 173,370 69,039 Share-based compensation (3), (4) 4,785,651 2,471,541 $ 6,702,738 $ 3,584,710 (1) (2) (3) (4) Other transactions During 2019, the Company: paid remuneration of $156,037 (2018 – $127,171) to an employee providing technical services who is an immediate family member of the CEO, of which $151,006 (2018 – $81,799) was recorded as exploration and evaluation expenditures (note 5) and $5,031 (2018 – $45,372) was expensed. The Company also recorded share-based compensation of $131,865 (2018 – $40,397) for the vested portion of stock options granted to this employee, of which $125,272 (2018 – $27,237) was recorded as exploration and evaluation expenditures (note 5) and $6,593 (2018 – $13,160) was expensed; paid remuneration of $20,609 (2018 – $Nil) to an employee providing technical services who is an immediate family member of the COO which was recorded as exploration and evaluation expenditures (note 5); and recorded loans receivable at December 31, 2019 of $341,294 (2018 – $40,499) due from officers of the Company. The loans accrue interest at a rate of 2% per annum and are due at December 31, 2020. The Company has an allocation of costs agreement with Goldsource Mines Inc. (“Goldsource”), a company related by common directors and officers, whereby the Company shares salaries, administrative services, and other expenses. During 2019, the Company allocated to Goldsource $210,639 (2018 – $138,541) for its share of these expenses, of which $36,428 (2018 – $79,105) was receivable from Goldsource at December 31, 2019. Amounts allocated to Goldsource are due at the end of each fiscal quarter and accrue interest at a rate of 1% per month, if in arrears for greater than 30 days.

CAPITAL STOCK

CAPITAL STOCK	12 Months Ended
	Dec. 31, 2019
Capital Stock [Abstract]
CAPITAL STOCK [Text Block]	8. CAPITAL STOCK Authorized shares The Company’s authorized capital stock consists of an unlimited number of common shares and an unlimited number of preferred shares without nominal or par value. Issued and outstanding At December 31, 2019, the Company had 107,471,015 common shares and no preferred shares outstanding. 2019 On January 11, 2019, the Company completed a private placement, with the new COO of the Company, of 100,000 units at a price of $2.92 per unit for gross proceeds of $292,000. Each unit consisted of one common share and one half-warrant. Each whole warrant entitles the holder to purchase one common share at a price of $4.03 per share until January 11, 2021. The Company determined that the warrants did not have any residual value. The Company did not pay a finder’s fee in connection with the private placement and incurred $13,998 of capital stock issuance costs. The Company cancelled and returned to treasury 62,722 shares pursuant to a depositary agreement dated September 15, 2015 between the Company and Computershare Trust Company of Canada (“Computershare”). Computershare was appointed to act as depositary for common shares of the Company to be distributed to former shareholders of SilverCrest Mines Inc. by a plan of arrangement agreement (“the Arrangement”) dated July 26, 2015. Any shares not distributed on or before October 1, 2018, the third anniversary of the date of completion of the Arrangement, were returned to the Company for cancellation. On August 15, 2019, the Company completed a short-form prospectus offering of 4,326,300 common shares at a price of $5.85 per common share for gross proceeds of $25,308,855. The Company incurred $1,560,010 of related capital stock issue costs. On August 16, 2019, the Company completed a private placement with SSR Mining Inc. (“SSR Mining”) of 780,000 common shares at a price of $5.85 per common share for gross proceeds of $4,563,000. SSR Mining exercised its right to maintain its pro rata ownership interest of up to 9.9% of the outstanding common shares of the Company pursuant to an agreement between the Company and SSR Mining dated November 28, 2018. The Company incurred $54,923 of related capital stock issue costs. The Company issued 3,959,804 common shares at prices ranging from $1.45 to $2.29 per common share for gross proceeds of $5,931,471 upon the exercise of warrants. The Company incurred $6,183 of related capital stock issue costs. The Company also issued 795,000 common shares at prices ranging from $0.16 to $3.24 per common share for gross proceeds of $1,057,600 upon the exercise of stock options. Accordingly, the Company reallocated $635,357 from reserves to capital stock. On December 18, 2019, the Company completed a short-form prospectus offering of 12,650,000 common shares at a price of $7.28 per common share for gross proceeds of $92,092,000. The Company incurred $5,254,312 of related capital stock issuance costs. 2018 On January 17, 2018, the Company completed a private placement, with the President of the Company, of 451,800 units at a price of $1.66 per unit for gross proceeds of $749,988. Each unit consisted of one common share and one half-warrant. Each whole warrant entitles the holder to purchase one common share at a price of $2.29 per share until January 17, 2020. The Company determined that the warrants did not have any residual value. The Company did not pay a finder’s fee in connection with the private placement and incurred $15,817 of capital stock issuance costs. On May 17, 2018, the Company completed a short-form prospectus offering of 8,214,450 common shares at a price of $2.10 per common share for gross proceeds of $17,250,345. The Company incurred $1,313,612 of related capital stock issuance costs. On December 7, 2018, the Company completed a private placement with SSR Mining of 8,220,645 common shares at a price of $3.73 per common share for gross proceeds of $30,663,006. The Company incurred $245,823 of capital stock issuance costs. The Company issued an aggregate of 236,750 common shares to a mineral property concession holder pursuant to a mineral property option agreement (note 5). The fair value of the shares was $682,992 and the Company incurred $10,007 in related capital stock issuance costs. The Company issued 1,052,500 common shares at $1.45 per common share and 2,458,585 common shares at $3.00 per common share for total gross proceeds of $8,901,880 on the exercise of warrants. The Company incurred $2,257 of related capital stock issuance costs. The Company also issued 685,000 common shares at $0.16 per common share for gross proceeds of $109,600 on the exercise of options. Accordingly, the Company reallocated $64,068 from reserves to capital stock. The Company recovered $11,656 of capital stock issuance costs for shares issued in prior years. Warrants Warrant transactions during the year are as follows: 2019 2018 Number of Weighted average Number of Weighted average warrants exercise price warrants exercise price Outstanding, beginning of year 3,959,804 $ 1.50 7,402,654 $ 2.00 Issued 50,000 4.03 225,900 2.29 Exercised (3,959,804 ) 1.50 (3,511,085 ) 2.54 Expired - - (157,665 ) 3.00 Outstanding, end of year 50,000 $ 4.03 3,959,804 $ 1.50 The warrants outstanding at December 31, 2019 are as follows: Remaining life Number Expiry date Exercise price (years) of warrants January 11, 2021 $ 4.03 1.03 50,000 Stock options The Company has a “rolling 10%” Stock Option Plan which authorizes the grant of stock options to directors, officers, employees, and consultants, enabling them to acquire common shares of the Company to a maximum of 10% of the then issued and outstanding common shares. The exercise price of any option will be the market price of the Company’s stock as at the date of the grant. The options can be granted for a maximum term of ten years with vesting determined by the Board of Directors. A summary of the Company’s stock option transactions during the year is as follows: 2019 2018 Number of Weighted average Number of Weighted average options exercised price options exercised price Outstanding, beginning of year 7,627,500 $ 1.99 4,825,000 $ 1.24 Issued 1,976,250 7.94 3,487,500 2.66 Exercised* (795,000 ) 1.33 (685,000 ) 0.16 Forfeited (50,000 ) 3.24 - - Outstanding, end of year 8,758,750 $ 3.38 7,627,500 $ 1.99 *The weighted average market value of the Company’s shares at the dates of exercise was $5.96. During 2019, the Company granted: 150,000 stock options to a new director and employees that can be exercised at a price of $4.54 per share until May 30, 2024; 975,000 stock options to directors, officers, employees, and consultants that can be exercised at a price of $8.21 per share until September 4, 2024. 7,500 stock options to an employee that can be exercised at a price of $7.89 per share until October 17, 2024; 843,750 stock options to directors, officers, employees, and consultants that can be exercised at a price of $8.24 per share until December 19, 2024. These options vest over a 3-year period with 33% vesting after each of one year, two years, and three years after the grant date, respectively. During 2018, the Company granted: 500,000 stock options, on January 2, 2018, to the President of the Company that can be exercised at a price of $1.84 per share until January 2, 2023; 955,000 stock options to directors, officers, employees, and consultants that can be exercised at a price of $1.94 per share until January 4, 2023; 50,000 stock options to an employee that can be exercised at a price of $2.37 per share until March 1, 2023; 100,000 stock options to a director that can be exercised at a price of $2.69 per share until May 31, 2023; 100,000 stock options to a director that can be exercised at a price of $3.41 per share until November 11, 2023; 200,000 stock options to the COO that can be exercised at a price of $3.30 per share until November 13, 2023; and 1,582,500 stock options to directors, officers, employees, and consultants that can be exercised at a price of $3.24 per share until December 14, 2023. Except as noted above, options granted during 2019 and 2018 vest over a one-year period, with 25% vesting after each of three months, six months, nine months, and twelve months after the grant date, respectively. Stock options outstanding and exercisable at December 31, 2019 are as follows: Options outstanding Options exerciseable Number of shares Remaining life Number of shares Expiry date Exercise price issuable on exercise (years) issuable on exercise June 30, 2020* $1.88 - $3.24 55,000 0.50 55,000 December 9, 2020 $ 0.16 1,225,000 0.94 1,225,000 October 17, 2021 $ 2.56 100,000 1.80 100,000 December 9, 2021 $ 2.30 1,240,000 1.94 1,240,000 January 3, 2022 $ 2.55 100,000 2.01 100,000 August 4, 2022 $ 1.88 765,000 2.59 765,000 January 2, 2023 $ 1.84 500,000 3.01 500,000 January 4, 2023 $ 1.94 877,500 3.01 877,500 May 31, 2023 $ 2.69 100,000 3.42 100,000 November 11, 2023 $ 3.41 100,000 3.87 100,000 November 13, 2023 $ 3.30 200,000 3.87 200,000 December 14, 2023 $ 3.24 1,520,000 3.96 1,520,000 May 30, 2024 $ 4.54 150,000 4.42 75,000 September 4, 2024 $ 8.21 975,000 4.68 243,750 October 17, 2024 $ 7.89 7,500 4.80 - December 19, 2024 $ 8.24 843,750 4.97 - 8,758,750 7,101,250 *Note: the expiry date of these options was modified during 2019. See “Share-based compensation”, below. The weighted average remaining life of options outstanding is 3.09 years. Share-based compensation The fair value of options granted during 2019 and 2018 was estimated using the Black-Scholes Option Pricing Model using the following weighted average assumptions: 2019 2018 Expected option life (years) 3.70 4.67 Expected volatility 58.82% 88.62% Expected dividend yield - - Risk-free interest rate 1.42% 2.00% Expected forfeiture rate 1.00% 1.00% Fair value per option $ 3.48 $ 1.74 Total fair value $ 6,877,363 $ 6,069,960 During 2019, the Company recognized share-based compensation of $2,422,738 for the vested portion of options granted during the year of which $1,457,438 was expensed and $965,300 was recorded as exploration and evaluation expenditures (note 5). The Company also recognized share-based compensation of $3,369,067 for the vested portion of options granted during 2018, for which $1,976,105 was expensed and $1,392,962 was recorded as exploration and evaluation expenditures (note 5). During 2019, the Company modified the expiry date of 55,000 options, with exercise prices ranging from $1.88 to $3.24 per share, to June 30, 2020. The original expiry dates ranged from December 9, 2020 to December 13, 2023. As a result of this modification, the Company recognized the incremental fair value of the options of $100,652 as stock-based compensation expense. During 2018, the Company recognized share-based compensation expense of $2,700,894 for the vested portion of stock options granted during that period, of which $2,298,407 was expensed and $402,487 was recorded as exploration and evaluation expenditures (note 5). The Company also recognized share-based compensation of $280,961 for the vested portion of stock options previously granted during 2017, of which $246,427 was expensed and $34,534 was recorded as exploration and evaluation expenditures (note 5). Share-based payment reserve The share-based payment reserve records items recognized as share-based compensation and the fair value of private placement warrants issued based on the residual method. At the time that stock options or warrants are exercised, the corresponding amount is reallocated to share capital or, if cancelled or expired, the corresponding amount is reallocated to deficit. A summary of share-based payment reserve transactions is as follows: 2019 2018 Balance, beginning of year $ 6,196,165 $ 3,278,378 Share-based compensation, stock options 5,892,457 2,981,855 Stock options exercised, reallocated to capital stock (635,357 ) (64,068 ) Stock options forfeited, reallocated to deficit (83,969 ) - Balance, end of year $ 11,369,296 $ 6,196,165 Deferred share units During 2019, the Board of Directors approved a Deferred Share Unit (“DSU”) plan. Each DSU entitles the holder to receive cash equal to the current market value of the equivalent number of common shares of the Company. DSUs vest immediately and become payable upon the retirement of the holder. The share-based compensation expense related to the DSUs was calculated using the fair value method based on the market price of the Company's shares at the end of each reporting period. As DSUs are cash settled, the Company recorded a corresponding liability in accounts payable and accrued liabilities. During 2019, the Company issued 27,500 DSUs. At December 31, 2019, the market value of the Company’s common shares was $8.77. Accordingly, the Company recorded share-based compensation expense and an accrued liability of $241,175. A summary of DSU transactions during the year is as follows: 2019 Outstanding, beginning of year - Issued 27,500 Outstanding, end of year 27,500 The following table summarizes the change in the accrued DSU liability: 2019 Outstanding, beginning of year $ - Change in accrued DSU liability 241,175 Outstanding, end of year $ 241,175

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2019
Major components of tax expense (income) [abstract]
INCOME TAXES [Text Block]	9. INCOME TAXES The income taxes recognized in loss and comprehensive loss are as follows: 2019 2018 Current tax (recovery) expense $ 150,000 $ - The provision for income taxes reported differs from the amounts computed by applying statutory Canadian federal and provincial tax rates to the loss before tax due to the following: 2019 2018 Loss for the year, before income taxes $ (59,118,859 ) $ (19,825,314 ) Statutory tax rate 27% 27% Recovery of income taxes computed at statutory rates (15,961,000 ) (5,353,000 ) Share based payments 1,656,000 700,000 Mexican inflationary adjustments 139,000 - Differing effective tax rate on loss in foreign jurisdiction (1,610,000 ) (433,000 ) Impact of share issuance costs (1,809,000 ) (425,000 ) Unrecognized deferred tax assets 15,208,000 6,111,000 Impact of foreign exchange and other 2,527,000 (600,000 ) Total income tax expense $ 150,000 $ - The approximate tax effect of each item that gives rise to the Company's recognized deferred tax assets and liabilities as at December 31, 2019 and 2018 is as follows: 2019 2018 Deferred income tax assets Non-capital losses $ 559,000 $ - Deferred income tax liabilities Property, plant and equipment (559,000 ) - Net deferred income tax asset (liability) $ - $ - The Company has the following deductible temporary differences for which no deferred tax assets have been recognized: 2019 2018 Non-capital losses $ 13,755,000 $ 7,378,000 Exploration and evaluation assets 67,995,000 28,112,000 Financing fees 6,813,000 2,132,000 Other 533,000 139,000 Total $ 89,096,000 $ 37,761,000 At December 31, 2019, the Company had non-capital loss carry forwards of approximately $9,036,000 (2018 – $7,295,000), which expire between 2035 and 2039, available to offset future taxable income in Canada. The Company also had non-capital loss carry forward of approximately $6,568,000 (2018 – $83,000), which expire between 2028 and 2029, available to offset future taxable income in Mexico.

SEGMENTED INFORMATION

SEGMENTED INFORMATION	12 Months Ended
	Dec. 31, 2019
Disclosure of geographical areas [abstract]
SEGMENTED INFORMATION [Text Block]	10. SEGMENTED INFORMATION The Company operates in one reportable segment, being the acquisition and exploration of mineral property interests in Mexico. Geographical segmented information is presented as follows: Canada Mexico Total Comprehensive loss 2019 Net loss for the year $ 3,112,075 $ 56,156,784 $ 59,268,859 2018 - Net loss for the year $ 5,395,830 $ 14,429,484 $ 19,825,314 Non-current assets and liabilities December 31, 2019 Taxes receivable $ - $ 6,461,327 $ 6,461,327 Deposits $ 93,553 $ - $ 93,553 Property and equipment $ 535,159 $ 2,261,735 $ 2,796,894 Exploration and evaluation assets $ - $ 5,489,773 $ 5,489,773 December 31, 2018 - Restated (note 3) Taxes receivable $ - $ 3,877,934 $ 3,877,934 Deposits $ 70,553 $ - $ 70,553 Property and equipment $ 10,053 $ 1,292,831 $ 1,302,884 Exploration and evaluation assets $ - $ 5,188,375 $ 5,188,375

FINANCIAL INSTRUMENTS AND FAIR

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2019
Financial Instruments And Fair Value Measurements [Abstract]
FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS [Text Block]	11. FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS The Company is exposed to various financial instrument risks and assesses the impact and likelihood of this exposure. These risks include liquidity, foreign currency, and credit and interest rate risks. Where material, these risks are reviewed and monitored by the Board of Directors. Liquidity risk Liquidity risk is the risk that the Company will not be able to meet its financial obligations as they fall due. The Company has in place a planning and budgeting process to help determine the funds required to ensure the Company has the appropriate liquidity to meet its operating and growth objectives. The Company’s cash and cash equivalents are invested in business accounts with quality financial institutions and are available on demand for the Company’s programs. Foreign currency risk The Company operates in Canada and Mexico and is therefore exposed to foreign exchange risk arising from transactions denominated in foreign currencies. The operating results and the financial position of the Company are reported in Canadian dollars. The functional currency of the Company and its subsidiaries is the Canadian dollar. Foreign currency risk is related to the exposure of financial instruments denominated in currencies other than Canadian dollars. The Company is exposed to foreign currency risk through the following financial assets and liabilities, expressed in Canadian dollars: US Dollar Mexican Peso Total 2019 Cash and cash equivalents $ 14,529,280 $ 432,952 $ 14,962,232 Amounts receivable - 8,003 8,003 Taxes receivable - 6,461,327 6,461,327 Total financial assets 14,529,280 6,902,282 21,431,562 Less: accounts payable and accrued liabilities (2,684,538 ) (486,156 ) (3,170,694 ) Net financial assets $ 11,844,742 $ 6,416,126 $ 18,260,868 2018 Cash and cash equivalents $ 32,359,542 $ 345,809 $ 32,705,351 Amounts receivable - 1,125 1,125 Taxes receivable - 3,877,934 3,877,934 Total financial assets 32,359,542 4,224,868 36,584,410 Less: accounts payable and accrued liabilities (731,593 ) (362 ) (731,955 ) Net financial assets $ 31,627,949 $ 4,224,506 $ 35,852,455 At December 31, 2019, a 10% appreciation (depreciation) in the value of the US dollar and Mexican peso against the Canadian dollar, with all other variables held constant, would result in approximately a $1.9 million increase (decrease) in the Company’s net loss for the year. Credit risk Credit risk is the risk of potential loss to the Company if the counterparty to a financial instrument fails to meet its contractual obligations. The Company’s credit risk is primarily attributable to its liquid financial assets including cash and cash equivalents and amounts receivable. The Company limits exposure to credit risk on liquid financial assets through maintaining its cash and cash equivalents with high-credit quality financial institutions. At December 31, 2019, the amounts receivable balance of $617,873 (2018 – $170,574) consisted primarily of $341,294 (2018 – $40,499) due from related parties (note 7) and interest receivable of $216,504 (2018 – $46,886). The carrying amount of financial assets, as stated in the consolidated statement of financial position, represents the Company’s maximum credit exposure. Interest rate risk The Company’s exposure to interest rate risk arises from the interest rate impact on its cash and cash equivalents. The Company’s practice has been to invest cash at floating rates of interest in cash equivalents, in order to maintain liquidity, while achieving a satisfactory return for shareholders. There is minimal risk that the Company would recognize any loss as a result of a decrease in the fair value of any term deposit or guaranteed bank investment certificates, as they are held with large and stable financial institutions and are reported at amortized cost. At December 31, 2019, with all other variables unchanged, a one percentage point change in interest rates would result in approximately a $1.1 million increase (decrease) in the Company’s net and comprehensive loss for the year. Financial instruments carrying value and fair value The Company’s financial instruments consist of cash and cash equivalents, amounts receivable, and accounts payable and accrued liabilities. The carrying value of amounts receivable and accounts payable and accrued liabilities (except as noted) approximate their fair values due to the short-term nature of these instruments. In relation to the Company’s DSU plan (note 8), the Company recorded the fair value of DSUs in accounts payable and accrued liabilities. The fair value hierarchy establishes three levels to classify the inputs to valuation techniques used to measure fair value. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices in markets that are not active, quoted prices for similar assets or liabilities in active markets, inputs other than quoted prices that are observable for the asset or liability (for example, interest rate and yield curves observable at commonly quoted intervals, forward pricing curves used to value currency and commodity contracts and volatility measurements used to value option contracts), or inputs that are derived principally from or corroborated by observable market data or other means. Level 3 inputs are unobservable (supported by little or no market activity). The fair value hierarchy gives the highest priority to Level 1 inputs and the lowest priority to Level 3 inputs. The Company’s accounts payable and accrued liabilities (related to DSUs) are measured using level 1 inputs. The following table summarizes the classification and carrying values of the Company’s financial instruments: FVTPL Amortized cost Amortized cost Total (financial assets) (financial liabilities) December 31, 2019 Financial assets Amounts receivable $ - $ 617,873 $ - $ 617,873 Financial liabilities Accounts payable and accrued liabilities $ 241,175 $ - $ 4,720,826 $ 4,962,001 Lease liability - - 532,348 532,348 Total financial liabilities $ 241,175 $ - $ 5,253,174 $ 5,494,349 December 31, 2018 Financial assets Amounts receivable $ - $ 170,574 $ - $ 170,574 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 1,462,538 $ 1,462,538

MANAGEMENT OF CAPITAL

MANAGEMENT OF CAPITAL	12 Months Ended
	Dec. 31, 2019
Disclosure of objectives, policies and processes for managing capital [abstract]
MANAGEMENT OF CAPITAL [Text Block]	12. MANAGEMENT OF CAPITAL The Company’s objective when managing capital is to safeguard the Company’s ability to continue as a going concern in order to support the exploration and evaluation of its mineral properties. The capital of the Company consists of items included in shareholders’ equity. The Company manages and adjusts its capital structure when changes to the risk characteristics of the underlying assets or changes in economic conditions occur. To maintain or adjust the capital structure, the Company may attempt to raise new funds. In order to facilitate the management of its capital requirements, the Company prepares annual expenditure budgets which are revised periodically based on the results of its exploration programs, the availability of financing, and industry conditions. There are no external restrictions placed on the management of capital. The Company’s investment policy is to invest any excess cash in liquid short-term interest-bearing instruments. When utilized, these instruments are selected with regard to the expected timing of expenditures from continuing operations. The Company expects to have sufficient capital resources to meet its planned administrative overhead expenses and exploration plans for 2020. Actual funding requirements may vary from those planned due to several factors, including the progress and results of exploration and drilling activities. The exploration and development of the Company’s properties may be dependent upon the Company’s ability to obtain financing through equity or debt, and there can be no assurance that it will be able to obtain adequate financing in the future or that the terms of such financing will be favourable to the Company.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
Disclosure of non-adjusting events after reporting period [abstract]
SUBSEQUENT EVENTS [Text Block]	13. SUBSEQUENT EVENTS Subsequent to December 31, 2019, the following events occurred: The Company’s business could be adversely affected by the effects of the recent outbreak of respiratory illness caused by the novel coronavirus (“COVID‑19”). Since early March 2020, several significant measures have been implemented in Canada, Mexico and the rest of the world by authorities in response to the increased impact from COVID-19. The Company cannot accurately predict the impact COVID‑19 will have on the ability of third parties to meet their obligations with the Company, including due to uncertainties relating to the ultimate geographic spread of the virus, the severity of the disease, the duration of the outbreak, and the length of travel and quarantine restrictions imposed by governments of affected countries. In particular, the continued spread of the COVID-19 globally could materially and adversely impact the Company’s business including without limitation, employee health, limitations on travel, the availability of industry experts and personnel, restrictions on planned drill programs and other factors that depend on future developments beyond the Company’s control. In addition, the significant outbreak of a contagious disease has resulted in a widespread health crisis that has adversely affected the economies and financial markets of many countries (including Canada and Mexico), resulting in a potential economic downturn that may negatively impact the Company’s financial position, financial performance, cash flows, and its ability to raise capital, in 2020. The Company continues to operate its business and move its Las Chispas property forward at this time. While the impact of COVID-19 is expected to be temporary, the current circumstances are dynamic and the impacts of COVID-19 on the Company’s exploration activities, including the duration and impact on its planned feasibility study, cannot be reasonably estimated at this time. On January 10, 2020, the Company completed a private placement with SSR Mining of 1,819,074 common shares at a price of $7.28 per common share for gross proceeds of $13,242,859. SSR Mining exercised its right to maintain its pro rata ownership interest of up to 9.9% of the outstanding common shares of the Company pursuant to an agreement between the Company and SSR Mining dated November 28, 2018. On March 11, 2020, the Company entered into an agreement with National Bank Financial (“NBF”) on behalf of a syndicate of underwriters for a prospectus offering, pursuant to which the underwriters agreed to purchase, on a bought-deal basis, 9,100,000 common shares of the Company at a price of $8.25 per common share for aggregate gross proceeds to the Company of $75.1 million. On March 17, 2020, NBF, on behalf of the syndicate of underwriters, served notice on the Company purporting to terminate their obligations under the agreement on the basis of the COVID-19 pandemic and its adverse effect on financial markets. The Company’s position is that the underwriters had no basis for terminating the agreement and intends to pursue its legal remedies against NBF for breach of its obligations under the agreement. The Company issued 874,500 common shares at prices ranging from $0.16 to $4.54 per share for gross proceeds of $740,610 upon the exercise of stock options. The Company cancelled 25,000 forfeited stock options with an exercise price of $8.21 per share.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies [Abstract]
Basis of preparation and measurement [Policy Text Block]	Basis of preparation and measurement These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board. These consolidated financial statements have been prepared on a historical cost basis, except for certain financial instruments which are measured at fair value. Additionally, these consolidated financial statements have been prepared using the accrual basis of accounting, except for cash flow information. These consolidated financial statements were approved for issuance by the Board of Directors on March 24, 2020.
Basis of consolidation [Policy Text Block]	Basis of consolidation These consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned. Material subsidiaries include NorCrest Metals Inc., a Canadian corporation, Minera La Llamarada, S.A. de C.V., a Mexican corporation, and Babicanora Agricola del Noroeste S.A. de C.V., a Mexican corporation. The Company consolidates subsidiaries where the Company can exercise control. Control is achieved when the Company is exposed to variable returns from involvement with an investee and can affect the returns through power over the investee. Control is normally achieved through ownership, directly or indirectly, of more than 50 percent of the voting power. Control can also be achieved through power over more than half of the voting rights by virtue of an agreement with other investors or through the exercise of de facto control. All intercompany balances, transactions, income and expenses, and profits or losses have been eliminated on consolidation.
Cash and cash equivalents [Policy Text Block]	Cash and cash equivalents Cash and cash equivalents consist of cash on hand and highly liquid investments that are readily convertible to known amounts of cash with a term to maturity at the date of purchase of 90 days or less which are subject to an insignificant risk of change in value.
Taxes receivable [Policy Text Block]	Taxes receivable Current taxes receivable includes Goods and Services Tax receivables generated on the purchase of supplies and services and are refundable from the Canadian government. Current and non-current taxes receivable includes Value Added Tax (“VAT”) receivables generated on the purchase of supplies and services and are receivable from the Mexican government. The Company classifies the majority of VAT receivables as non-current as it does not expect collection of certain amounts to occur within the next year. The recovery of VAT involves a complex application process and the timing of collection of VAT receivables is uncertain. The Company has not recognized a loss allowance for expected credit losses as VAT receivables are not contract assets and therefore outside the scope of IFRS 9.
Property and equipment [Policy Text Block]	Property and equipment Equipment is recorded at historical cost less accumulated depreciation and impairment charges. The cost of an item of plant and equipment includes the purchase price or construction cost, any costs directly attributable to bringing the asset to the location and condition necessary for its intended use, an initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, and for qualifying assets, the associated borrowing costs. Where an item of plant and equipment is comprised of major components with different useful lives, the components are accounted for as separate items of plant and equipment. Costs incurred for leasehold improvements are capitalized as plant and equipment and are subject to depreciation once they are available for use. Once available for use, the leasehold improvement costs incurred will be amortized on a straight-line basis, over the term of the underlying lease. Equipment is depreciated to its estimated residual value using the straight-line method over the estimated useful lives of the individual assets. The significant classes of equipment and their useful lives are as follows: Computer equipment 3-4 years Office equipment and furniture 5-10 years Computer software 1 year Vehicles 4 years An item of equipment is derecognized upon disposal, when held for sale, or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on disposal of the asset, determined as the difference between the net disposal proceeds and the carrying amount of the asset, is recognized in profit or loss. Non-depreciable property, such as land, is recorded at historical cost, less any impairment charges.
Exploration and evaluation assets and expenditures [Policy Text Block]	Exploration and evaluation assets and expenditures Acquisition costs The costs of acquiring exploration properties, including transaction costs, are capitalized as exploration and evaluation assets. Costs incurred prior to the legal right to explore is obtained, are expensed in the period in which they are incurred. Acquisition costs for each exploration property are carried forward as an asset provided that one of the following conditions is met: • • The Company performs an assessment for impairment of capitalized amounts whenever the facts and circumstances indicate that the asset may exceed its recoverable amount. In the case of undeveloped properties, there may be only inferred resources to allow management to form a basis for the impairment review. The review is based on the Company’s intentions for the development of such an exploration property. If an exploration property does not prove viable, all unrecoverable costs associated with the property are charged to the consolidated statement of loss and comprehensive loss at the time the determination is made. For the purposes of impairment testing, exploration and evaluation assets are allocated to cash-generating units to which the exploration activity relates. For an asset that does not generate largely independent cash inflows, the recoverable amount is determined for the cash generating unit to which the asset belongs. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognized immediately in the statement of loss and comprehensive loss. Exploration and evaluation expenditures Exploration and evaluation costs, net of incidental revenues, are charged to the statement of loss and comprehensive loss in the year incurred until the technical feasibility and commercial viability of the extraction of mineral reserves or resources from a particular mineral property has been determined, in which case subsequent exploration costs and the costs incurred to develop a property are capitalized into property and equipment. The establishment of technical feasibility and commercial viability of a mineral property is assessed based on a combination of factors, such as but not limited to: the extent to which mineral reserves or mineral resources have been identified through a feasibility study or similar level document; the results of optimization studies and further technical evaluation carried out to mitigate project risks identified in the feasibility study; the status of environmental permits, and the status of mining leases or permits. During 2019, on a retrospective basis, the Company changed its accounting policy relating to exploration and evaluation expenditures (note 3). Transition from exploration and evaluation to development and production phases Once the technical feasibility and commercial viability of an exploration property has been determined, it is then considered to be a mine under development and is reclassified as a “mineral property”, within property and equipment. The carrying value of capitalized exploration and evaluation acquisition costs are tested for impairment before they are transferred to property and equipment. All costs relating to the construction, installation, or completion of a mine that are incurred subsequent to the exploration and evaluation stage are capitalized to mineral property. Development expenditure is net of proceeds from the sale of ore extracted during the development phase. The Company assesses the stage of each mine under development to determine when a property reaches the stage when it is in the condition for it to be capable of operating in a manner intended by management (“commercial production”). Determining when a mine has achieved commercial production is a matter of judgement. Depending on the specific facts and circumstances, the following factors may indicate that commercial production has commenced: • • • • • • • When management determines that a property is capable of commercial production, costs capitalized during development are amortized. Once a mineral property has been brought into commercial production, costs of any additional work on that property are expensed as incurred, except for development programs which constitute a betterment, which will be deferred and depleted over the remaining useful life of the related assets. Mine properties include decommissioning and restoration costs related to the reclamation of mine properties. Mine properties are derecognized upon disposal, or impaired when no future economic benefits are expected to arise from continued use of the asset. Any gain or loss on disposal of the asset, determined as the difference between the proceeds received and the carrying amount of the asset is recognized in the statement of loss and comprehensive loss. Mine properties are depreciated and depleted on the unit-of-production basis using the mineable ounces extracted from the mine in the period as a percentage of the total mineable ounces to be extracted in current and future periods based on mineral resources. Mine properties are recorded at cost, net of accumulated depreciation and depletion and accumulated impairment losses and are not intended to represent future values. Recovery of capitalized costs is dependent on successful development of economic mining operations or the disposition of the related mineral property.
Asset retirement obligations [Policy Text Block]	Asset retirement obligations The Company recognizes liabilities for statutory, contractual, constructive, or legal obligations, including those associated with the reclamation of exploration and evaluation assets and equipment, when those obligations result from the acquisition, construction, development or normal operation of the assets. Initially, a liability for an environmental rehabilitation obligation is recognized at its fair value in the period in which it is incurred if a reasonable estimate of cost can be made. The Company records the present value of estimated future cash flows, adjusted for inflation, associated with reclamation as a liability, at a risk-free rate, when the liability is incurred and increases the carrying value of the related assets for that amount. Subsequently, these capitalized asset retirement costs are amortized over the life of the related assets. At the end of each period, the liability is increased to reflect the passage of time (accretion expense) and changes in the estimated future cash flows underlying any initial estimates (additional rehabilitation costs). The Company recognizes its environmental liability on a site-by-site basis when it can be reliably estimated. Environmental expenditures related to existing conditions resulting from past or current operations and from which no current or future benefit is discernible are charged to the statement of loss and comprehensive loss.
Foreign currency translation [Policy Text Block]	Foreign currency translation The presentation currency of the Company is the Canadian dollar. The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The Company considers the functional currency for its parent entity and subsidiaries to be the Canadian dollar. The functional currency determinations were conducted through an analysis of the consideration factors identified in International Accounting Standard (“IAS”) 21, The Effects of Changes in Foreign Exchange Rates. Transactions in currencies other than the Canadian dollar are recorded at exchange rates prevailing on the dates of the transactions. At the end of each reporting period, the monetary assets and liabilities of the Company that are denominated in foreign currencies are translated at the rate of exchange at the statement of financial position date, while non-monetary assets and liabilities are translated at historical rates. Revenues and expenses are translated at the exchange rates approximating those in effect on the date of the transactions. Exchange gains and losses arising on translation are included in profit or loss.
Share-based compensation and payments [Policy Text Block]	Share-based compensation and payments The Company grants stock options to buy common shares of the Company to directors, officers, employees, and consultants. The cost of stock options granted is recorded based on the estimated fair-value at the grant date and charged to the consolidated statement of comprehensive loss over the vesting period. Where stock options are subject to vesting, each vesting tranche is considered a separate award with its own vesting period and grant date fair value. The fair value of each tranche is measured at the date of grant using the Black- Scholes Option Pricing Model. Compensation expense is recognized over the tranche’s vesting period by a charge to the statement of comprehensive loss, with a corresponding increase to reserves based on the number of options expected to vest. Consideration paid for the shares on the exercise of stock options is credited to capital stock. When vested options are forfeited or are not exercised at the expiry date the amount previously recognized in share-based compensation is transferred to deficit. The number of options expected to vest is reviewed at least annually, with any impact being recognized immediately. In situations where equity instruments are issued to non-employees and some or all the goods or services received by the entity as consideration cannot be specifically identified, they are measured at fair value of the share-based payment. Otherwise, share-based payments are measured at the fair value of goods or services received.
Warrants issued in equity financing transactions [Policy Text Block]	Warrants issued in equity financing transactions The Company engages in equity financing transactions to obtain the funds necessary to continue operations and explore and evaluate mineral properties. These equity financing transactions may involve issuance of common shares or units. A unit comprises a certain number of common shares and a certain number of share purchase warrants. Depending on the terms and conditions of each equity financing agreement, the warrants are exercisable into additional common shares prior to expiry at a price stipulated by the agreement. Warrants that are part of units are valued based on the residual value method and included in share capital with the common shares that were concurrently issued. Warrants that are issued as payment for an agency fee or other transactions costs are accounted for as share-based payments.
Related party transactions [Policy Text Block]	Related party transactions Parties are related if one party has the ability, directly or indirectly, to control the other party or exercise significant influence over the other party in making financial and operating decisions. Parties are also considered to be related if they are subject to common control, and related parties may be individuals, including immediate family members of the individual, or corporate entities, including the Company’s wholly owned subsidiaries. A transaction is a related party transaction when there is a transfer of resources or obligations between related parties.
Loss per share [Policy Text Block]	Loss per share Basic loss per share is computed by dividing net loss available to common shareholders by the weighted average number of shares outstanding during the reporting period. Diluted loss per share is computed similarly to basic loss per share except that the weighted average shares outstanding are increased to include additional shares for the assumed exercise of stock options and warrants, if dilutive. The number of additional shares is calculated by assuming that outstanding stock options and warrants were exercised and that the proceeds from such exercises were used to acquire common stock at the average market price during the reporting periods.
Taxation [Policy Text Block]	Taxation Income tax expense comprises current and deferred income taxes. Current and deferred income taxes are recognized in profit or loss except to the extent that they relate to items recognized directly in equity. Current income tax expense is the expected tax payable on taxable income for the year, using tax rates enacted or substantively enacted at year end, adjusted for amendments to tax payable with regards to previous years. The Company follows the asset and liability method of accounting for income taxes whereby deferred income tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred income tax assets and liabilities are measured using enacted or substantively enacted tax rates and laws expected to apply in the years in which temporary differences are expected to be recovered or settled. The effect of a change in tax rates on deferred income tax assets and liabilities is recognized in operations in the period of substantive enactment. A deferred tax asset is recognized only to the extent that it is probable that future taxable profits will be available against which the asset can be utilized. To the extent that the Company does not consider it probable that a deferred tax asset will be recovered, the deferred tax asset is not recorded. Deferred income tax assets and liabilities are presented as non-current in the financial statements.
Financial instruments [Policy Text Block]	Financial instruments The Company classifies its financial instruments in the following categories: at fair value through profit and loss (“FVTPL”), at fair value through other comprehensive income (loss) (“FVTOCI”), or at amortized cost. The Company determines the classification of financial assets at initial recognition. The classification of debt instruments is driven by the Company’s business model for managing the financial assets and their contractual cash flow characteristics. Equity instruments that are held for trading are classified as FVTPL. For other equity instruments, on the day of acquisition the Company can make an irrevocable election (on an instrument-by-instrument basis) to designate them as at FVTOCI. Financial liabilities are measured at amortized cost, unless they are required to be measured at FVTPL (such as instruments held for trading or derivatives) or the Company has opted to measure them at FVTPL. Financial assets and liabilities at amortized cost are initially recognized at fair value plus or minus transaction costs, respectively, and subsequently carried at amortized cost less any impairment. Financial assets and liabilities carried at FVTPL are initially recorded at fair value and transaction costs are expensed in profit or loss. Realized and unrealized gains and losses arising from changes in the fair value of the financial assets and liabilities held at FVTPL are recognized in profit or loss for the period. An ‘expected credit loss’ impairment model applies which requires a loss allowance to be recognized based on expected credit losses. The estimated present value of future cash flows associated with the asset is determined and an impairment loss is recognized for the difference between this amount and the carrying amount as follows: the carrying amount of the asset is reduced to estimated present value of the future cash flows associated with the asset, discounted at the financial asset’s original effective interest rate, either directly or through the use of an allowance account and the resulting loss is recognized in profit or loss for the period. In a subsequent period, if the amount of the impairment loss related to financial assets measured at amortized cost decreases, the previously recognized impairment loss is reversed through profit or loss to the extent that the carrying amount of the investment at the date the impairment is reversed does not exceed what the amortized cost would have been had the impairment not been recognized. The Company derecognizes financial assets only when the contractual rights to cash flows from the financial assets expire, or when it transfers the financial assets and substantially all the associated risks and rewards of ownership to another entity. Gains and losses on derecognition are generally recognized in the consolidated statements of comprehensive loss.

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies [Abstract]
Disclosure of detailed information about estimated useful life or depreciation rate [Table Text Block]	Computer equipment 3-4 years Office equipment and furniture 5-10 years Computer software 1 year Vehicles 4 years

CHANGES IN ACCOUNTING POLICIES

CHANGES IN ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of initial application of standards or interpretations [abstract]
Disclosure of detailed information about change in policy affected financial position, financial performance, and cash flows of the company [Table Text Block]	Consolidated statement of financial position as at January 1, 2018 As restated under As previously Effect of change in new accounting reported accounting policy policy Non-current assets Exploration and evaluation assets $ 13,994,090 $ (12,373,624 ) $ 1,620,466 Shareholders' equity Deficit $ (7,191,633 ) $ (12,373,624 ) $ (19,565,257 ) Consolidated statement of financial position as at December 31, 2018 As restated under As previously Effect of change in new accounting reported accounting policy policy Non-current assets Exploration and evaluation assets $ 31,615,763 $ (26,427,388 ) $ 5,188,375 Shareholders' equity Deficit $ (12,963,183 ) $ (26,427,388 ) $ (39,390,571 ) Consolidated statement of loss and comprehensive loss for the year ended December 31, 2018 Effect of change As restated under As previously in accounting new accounting reported policy policy Exploration and evaluation expenditures $ - $ 14,403,711 $ 14,403,711 Impairment $ 642,283 $ (349,947 ) $ 292,336 Loss and comprehensive loss for the year $ (5,771,550 ) $ (14,053,764 ) $ (19,825,314 ) Basic and diluted comprehensive loss per common share $ (0.08 ) $ (0.28 ) Consolidated statement of cash flows for the year ended December 31, 2018 As restated under As previously Effect of change in new accounting reported accounting policy policy Cash flows from operating activities Loss and comprehensive loss for the year $ (5,771,550 ) $ (14,053,764 ) $ (19,825,314 ) Items not affecting cash: Depreciation 3,971 54,762 58,733 Impairment 642,283 (349,947 ) 292,336 Share-based compensation 2,544,834 437,021 2,981,855 Accounts payable and accrued liabilities 266,882 204,994 471,876 Net cash used in operating activities (5,329,424 ) (13,706,934 ) (19,036,358, ) Cash flows from investing activities Exploration and evaluation assets (17,010,194 ) 13,706,934 (3,303,260 ) Net cash used in investing activities (16,956,488 ) 13,706,934 (3,249,554 ) Change in cash and cash equivalents, during the year $ 33,897,418 $ - $ 33,897,418
Disclosure of detailed information about adoption of new accounting policy - leases [Table Text block]	As reported under As previously Effect of change in new accounting reported accounting policy policy Property and equipment $ 1,302,884 $ 645,052 $ 1,947,936 Lease liability (current) - (173,093 ) (173,093 ) Lease liability (non-current) - (471,959 ) (471,959 ) $ 1,302,884 $ - $ 1,302,884 Operating lease obligations as at December 31, 2018 $ 830,425 Low value lease (3,390 ) Effect from discounting at the incremental borrowing rate as at January 1, 2019 (181,983 ) Lease liability due to initial application of IFRS 16 at January 1, 2019 $ 645,052
Disclosure of detailed information about lease liabilities [Table Text Block]	Lease liabilities December 31, 2019 Lease liabilities $ 532,348 Less: current portion (175,620 ) Long-term portion $ 356,728
Disclosure of detailed information about maturity analysis of undiscounted operating lease payments [Table Text Block]	Undiscounted lease payments December 31, 2019 Not later than 1 year $ 189,050 Later than 1 year and not later than 5 years 437,249 $ 626,299

EXPLORATION AND EVALUATION AS_2

EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES (Tables)	12 Months Ended
	Dec. 31, 2019
Exploration And Evaluation Assets And Expenditures [Abstract]
Disclosure of detailed information about exploration assets [Table Text Block]	Las Chispas Guadalupe Others Total Balance at December 31, 2017 $ 935,592 $ 517,200 $ 167,674 $ 1,620,466 Additions during the year 3,861,590 - 124,662 3,986,252 Recovery of exploration and evaluation assets - (126,007 ) - (126,007 ) Impairment - - (292,336 ) (292,336 ) Balance at December 31, 2018 4,797,182 391,193 - 5,188,375 Additions during the year 692,591 - - 692,591 Recovery of exploration and evaluation assets - (391,193 ) - (391,193 ) Balance at December 31, 2019 $ 5,489,773 $ - $ - $ 5,489,773
Disclosure of detailed information about exploration evaluation, and acquisition costs [Table Text Block]	Cumulative to Expenditures Cumulative to Expenditures Cumulative to December 31, during the December 31, during the December 31, 2017 year 2018 year 2019 Exploration and evaluation expenditures: Assays 1,390,283 1,422,284 2,812,567 2,842,241 5,654,808 Decline construction and underground workings - - - 11,355,564 11,355,564 Depreciation (note 6) 38,305 54,762 93,067 125,127 218,194 Drilling 7,468,232 10,044,369 17,512,601 24,024,913 41,537,514 Field and administrative costs 1,210,101 636,955 1,847,056 2,666,820 4,513,876 Metallurgy - - - 588,269 588,269 Salaries and remuneration (notes 7) 1,128,811 1,344,513 2,473,324 3,465,149 5,938,473 Share-based compensation (notes 7 and 8) 313,820 437,021 750,841 2,358,262 3,109,103 Technical consulting services and studies 251,306 393,109 644,415 2,440,061 3,084,476 Travel and lodging 204,474 70,698 275,172 416,209 691,381 TOTAL $ 12,005,332 $ 14,403,711 $ 26,409,043 $ 50,282,615 $ 76,691,658
Disclosure of detailed information about option payments for concessions [Table Text Block]	Future option Prior option Total option # of payments Paid in 2019 Paid in 2018 payments payments Property concessions Title % (US$) (US$) (US$) (US$) (US$) Las Chispas 25 100% $ - $ 455,000 $ 2,771,400 $ 595,000 $ 3,821,400 Las Chispas 1 67% $ - $ - $ 5,000 $ - $ 5,000 Las Chispas 2 0% $ 150,000 $ - $ 26,697 $ - $ 176,697 Total Las Chispas Concessions 28 $ 150,000 $ 455,000 $ 2,803,097 $ 595,000 $ 4,003,097

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment [Table Text Block]	Right of Building Computer Equipment use assets Vehicle Land Total Cost Balance at December 31, 2017 $ - $ 32,432 $ 78,446 $ - $ 107,426 $ 854,974 $ 1,073,278 Additions - 9,664 629 - 111,756 238,530 360,579 As at December 31, 2018 - 42,096 79,075 - 219,182 1,093,504 1,433,857 Recognition of right of use asset upon initial adoption of accounting policy (note 3) - - - 645,052 - - 645,052 Additions 328,316 84,015 385,912 10,452 321,380 - 1,130,075 As at December 31, 2019 $ 328,316 $ 126,111 $ 464,987 $ 655,504 $ 540,562 $ 1,093,504 $ 3,208,984 Accumulated depreciation Balance at December 31, 2017 $ - $ 17,862 $ 17,143 $ - $ 37,235 $ - $ 72,240 Depreciation for the year - 8,370 8,009 - 42,354 - 58,733 As at December 31, 2018 - 26,232 25,152 - 79,589 - 130,973 Depreciation for the year 13,450 24,294 14,320 140,739 88,314 - 281,117 As at December 31, 2019 $ 13,450 $ 50,526 $ 39,472 $ 140,739 $ 167,903 $ - $ 412,090 Carrying amounts As at December 31, 2018 $ - $ 15,864 $ 53,923 $ - $ 139,593 $ 1,093,504 $ 1,302,884 As at December 31, 2019 $ 314,866 $ 75,585 $ 425,515 $ 514,765 $ 372,659 $ 1,093,504 $ 2,796,894

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2019
Related party transactions [abstract]
Disclosure of information about key management personnel [Table Text Block]	2019 2018 Management fees (1) $ 585,916 $ 431,250 Management remuneration (2) 1,157,801 612,880 Director fees 173,370 69,039 Share-based compensation (3), (4) 4,785,651 2,471,541 $ 6,702,738 $ 3,584,710 (1) (2) (3) (4)

CAPITAL STOCK (Tables)

CAPITAL STOCK (Tables)	12 Months Ended
	Dec. 31, 2019
Capital Stock [Abstract]
Disclosure of detailed information about warrants, activity [Table Text Block]	2019 2018 Number of Weighted average Number of Weighted average warrants exercise price warrants exercise price Outstanding, beginning of year 3,959,804 $ 1.50 7,402,654 $ 2.00 Issued 50,000 4.03 225,900 2.29 Exercised (3,959,804 ) 1.50 (3,511,085 ) 2.54 Expired - - (157,665 ) 3.00 Outstanding, end of year 50,000 $ 4.03 3,959,804 $ 1.50
Disclosure of detailed information about warrants outstanding [Table Text Block]	Remaining life Number Expiry date Exercise price (years) of warrants January 11, 2021 $ 4.03 1.03 50,000
Disclosure of detailed information about number and weighted average exercise prices of share options [Table Text Block]	2019 2018 Number of Weighted average Number of Weighted average options exercised price options exercised price Outstanding, beginning of year 7,627,500 $ 1.99 4,825,000 $ 1.24 Issued 1,976,250 7.94 3,487,500 2.66 Exercised* (795,000 ) 1.33 (685,000 ) 0.16 Forfeited (50,000 ) 3.24 - - Outstanding, end of year 8,758,750 $ 3.38 7,627,500 $ 1.99 *The weighted average market value of the Company’s shares at the dates of exercise was $5.96.
Disclosure of detailed information about number and weighted average remaining contractual life of outstanding share options [Table Text Block]	Options outstanding Options exerciseable Number of shares Remaining life Number of shares Expiry date Exercise price issuable on exercise (years) issuable on exercise June 30, 2020* $1.88 - $3.24 55,000 0.50 55,000 December 9, 2020 $ 0.16 1,225,000 0.94 1,225,000 October 17, 2021 $ 2.56 100,000 1.80 100,000 December 9, 2021 $ 2.30 1,240,000 1.94 1,240,000 January 3, 2022 $ 2.55 100,000 2.01 100,000 August 4, 2022 $ 1.88 765,000 2.59 765,000 January 2, 2023 $ 1.84 500,000 3.01 500,000 January 4, 2023 $ 1.94 877,500 3.01 877,500 May 31, 2023 $ 2.69 100,000 3.42 100,000 November 11, 2023 $ 3.41 100,000 3.87 100,000 November 13, 2023 $ 3.30 200,000 3.87 200,000 December 14, 2023 $ 3.24 1,520,000 3.96 1,520,000 May 30, 2024 $ 4.54 150,000 4.42 75,000 September 4, 2024 $ 8.21 975,000 4.68 243,750 October 17, 2024 $ 7.89 7,500 4.80 - December 19, 2024 $ 8.24 843,750 4.97 - 8,758,750 7,101,250 *Note: the expiry date of these options was modified during 2019. See “Share-based compensation”, below.
Disclosure of detailed information about indirect measurement of fair value of goods or services received, share options granted during period [Table Text Block]	2019 2018 Expected option life (years) 3.70 4.67 Expected volatility 58.82% 88.62% Expected dividend yield - - Risk-free interest rate 1.42% 2.00% Expected forfeiture rate 1.00% 1.00% Fair value per option $ 3.48 $ 1.74 Total fair value $ 6,877,363 $ 6,069,960
Disclosure of detailed information about share capital, reserves and other equity interest [Table Text Block]	2019 2018 Balance, beginning of year $ 6,196,165 $ 3,278,378 Share-based compensation, stock options 5,892,457 2,981,855 Stock options exercised, reallocated to capital stock (635,357 ) (64,068 ) Stock options forfeited, reallocated to deficit (83,969 ) - Balance, end of year $ 11,369,296 $ 6,196,165
Disclosure of detailed information about defeerd share unit transactions [Table Text Block]	2019 Outstanding, beginning of year - Issued 27,500 Outstanding, end of year 27,500
Disclosure of detailed information about summarizes change in accrued DSU liability [Table Text Block]	2019 Outstanding, beginning of year $ - Change in accrued DSU liability 241,175 Outstanding, end of year $ 241,175

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
Major components of tax expense (income) [abstract]
Disclosure of detailed information about effective income tax expense recovery [Table Text Block]	2019 2018 Current tax (recovery) expense $ 150,000 $ - 2019 2018 Loss for the year, before income taxes $ (59,118,859 ) $ (19,825,314 ) Statutory tax rate 27% 27% Recovery of income taxes computed at statutory rates (15,961,000 ) (5,353,000 ) Share based payments 1,656,000 700,000 Mexican inflationary adjustments 139,000 - Differing effective tax rate on loss in foreign jurisdiction (1,610,000 ) (433,000 ) Impact of share issuance costs (1,809,000 ) (425,000 ) Unrecognized deferred tax assets 15,208,000 6,111,000 Impact of foreign exchange and other 2,527,000 (600,000 ) Total income tax expense $ 150,000 $ -
Disclosure of detailed information about deferred taxes [Table Text Block]	2019 2018 Deferred income tax assets Non-capital losses $ 559,000 $ - Deferred income tax liabilities Property, plant and equipment (559,000 ) - Net deferred income tax asset (liability) $ - $ -
Disclosure of detailed information about deductible temporary differences for which no deferred tax assets have been recognized [Table Text Block]	2019 2018 Non-capital losses $ 13,755,000 $ 7,378,000 Exploration and evaluation assets 67,995,000 28,112,000 Financing fees 6,813,000 2,132,000 Other 533,000 139,000 Total $ 89,096,000 $ 37,761,000

SEGMENTED INFORMATION (Tables)

SEGMENTED INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of geographical areas [abstract]
Disclosure of detailed information about geographical areas [Table Text Block]	Canada Mexico Total Comprehensive loss 2019 Net loss for the year $ 3,112,075 $ 56,156,784 $ 59,268,859 2018 - Net loss for the year $ 5,395,830 $ 14,429,484 $ 19,825,314 Non-current assets and liabilities December 31, 2019 Taxes receivable $ - $ 6,461,327 $ 6,461,327 Deposits $ 93,553 $ - $ 93,553 Property and equipment $ 535,159 $ 2,261,735 $ 2,796,894 Exploration and evaluation assets $ - $ 5,489,773 $ 5,489,773 December 31, 2018 - Restated (note 3) Taxes receivable $ - $ 3,877,934 $ 3,877,934 Deposits $ 70,553 $ - $ 70,553 Property and equipment $ 10,053 $ 1,292,831 $ 1,302,884 Exploration and evaluation assets $ - $ 5,188,375 $ 5,188,375

FINANCIAL INSTRUMENTS AND FAI_2

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments And Fair Value Measurements [Abstract]
Disclosure of detailed information about effect of changes in foreign exchange rates [Table Text Block]	US Dollar Mexican Peso Total 2019 Cash and cash equivalents $ 14,529,280 $ 432,952 $ 14,962,232 Amounts receivable - 8,003 8,003 Taxes receivable - 6,461,327 6,461,327 Total financial assets 14,529,280 6,902,282 21,431,562 Less: accounts payable and accrued liabilities (2,684,538 ) (486,156 ) (3,170,694 ) Net financial assets $ 11,844,742 $ 6,416,126 $ 18,260,868 2018 Cash and cash equivalents $ 32,359,542 $ 345,809 $ 32,705,351 Amounts receivable - 1,125 1,125 Taxes receivable - 3,877,934 3,877,934 Total financial assets 32,359,542 4,224,868 36,584,410 Less: accounts payable and accrued liabilities (731,593 ) (362 ) (731,955 ) Net financial assets $ 31,627,949 $ 4,224,506 $ 35,852,455
Disclosure of detailed information about financial instruments carrying value and fair value explanatory [Table Text Block]	FVTPL Amortized cost Amortized cost Total (financial assets) (financial liabilities) December 31, 2019 Financial assets Amounts receivable $ - $ 617,873 $ - $ 617,873 Financial liabilities Accounts payable and accrued liabilities $ 241,175 $ - $ 4,720,826 $ 4,962,001 Lease liability - - 532,348 532,348 Total financial liabilities $ 241,175 $ - $ 5,253,174 $ 5,494,349 December 31, 2018 Financial assets Amounts receivable $ - $ 170,574 $ - $ 170,574 Financial liabilities Accounts payable and accrued liabilities $ - $ - $ 1,462,538 $ 1,462,538

CHANGES IN ACCOUNTING POLICIE_2

CHANGES IN ACCOUNTING POLICIES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)
Disclosure of initial application of standards or interpretations [abstract]
Increase in right-of-use assets and lease liabilities	$ 645,052
Incremental borrowing rate	10.10%
Interest expense on lease liabilities	$ 58,028

CRITICAL JUDGMENTS AND ESTIMA_2

CRITICAL JUDGMENTS AND ESTIMATES (Narrative) (Details)	Dec. 31, 2019CAD ($)
Accounting Judgements And Estimates [Abstract]
Current portion of VAT recoverable	$ 1,464,767

EXPLORATION AND EVALUATION AS_3

EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)Concessionoz	Dec. 31, 2019USD ($)Concessionoz	Dec. 31, 2018CAD ($)shares	Dec. 31, 2018USD ($)shares	Feb. 28, 2019CAD ($)	Feb. 28, 2019USD ($)	Feb. 28, 2018CAD ($)	Feb. 28, 2018USD ($)
Exploration And Evaluation Assets And Expenditures [Line Items]
Purchase of exploration and evaluation assets	$ 692,591		$ 3,303,260
Impairment			292,336
Las Chispas, Sonora, Mexico [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Purchase of exploration and evaluation assets	$ 603,810	$ 455,000	3,654,045	$ 2,803,097
Mineral property interest option, consideration		$ 4,003,097
Number of concessions | Concession	28	28
Impairment			$ 0
Las Chispas, Sonora, Mexico [Member] | 25 of the mining concessions [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Net smelter return royalty	2.00%	2.00%
Purchase of exploration and evaluation assets		$ 455,000		$ 2,771,400
Mineral property interest option, consideration		$ 3,821,400
Mineral property interest		100.00%
Number of concessions | Concession	25	25
Shares issued for mineral property | shares			236,750	236,750
Shares issued for mineral property amount			$ 682,992
Minimum processing grade applicable to net smelter royalty, in ounces per tonne of silver | oz	40	40
Minimum processing grade applicable to net smelter royalty, in ounces per tonne of gold | oz	0.5	0.5
Las Chispas, Sonora, Mexico [Member] | One mining concession [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Purchase of exploration and evaluation assets		$ 0		$ 5,000
Mineral property interest owned by non-controlling interests		33.00%
Mineral property interest option, consideration		$ 5,000
Mineral property interest		67.00%
Number of concessions | Concession	1	1
Las Chispas, Sonora, Mexico [Member] | Two Of Mining Concessions [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Purchase of exploration and evaluation assets		$ 0		26,697
Mineral property interest option, consideration		$ 176,697		$ 150,000
Mineral property interest		0.00%		100.00%
Number of concessions | Concession	2	2
Guadalupe Property [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Mineral property interest option, consideration					$ 132,704	$ 100,000	$ 126,007	$ 100,000
Discount on the final payment		$ 250,000
Amount received for exercise of option	$ 324,140	250,000
Gain on disposal of Guadalupe property	$ 65,651
Guadalupe Property [Member] | February 28, 2020 [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Mineral property interest option, consideration		$ 300,000
Cruz de Mayo Angel de Plata and Estacion Llano [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Mineral property interest		100.00%
Impairment			$ 292,336

RELATED PARTY TRANSACTIONS (Nar

RELATED PARTY TRANSACTIONS (Narrative) (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of transactions between related parties [line items]
Professional fees expense	$ 412,842	$ 315,049
Capital stock issuance costs, net of recoveries	6,699,738	1,491,489
Management fees	585,916	431,250
Remuneration and short-term benefits paid	1,157,801	612,880
Share-based compensation	3,775,370	2,544,834
Remuneration	1,626,721	1,466,109
Amounts receivable, related party transactions	341,294	40,499
Officers [Member]
Disclosure of transactions between related parties [line items]
Amounts receivable, related party transactions	$ 341,294	40,499
Interest rate	2.00%
Recorded as exploration and evaluation expenditures [Member] | Chief Executive Officer (CEO) [Member]
Disclosure of transactions between related parties [line items]
Management fees	$ 298,416	0
Share-based compensation	2,511,804	912,550
Share based compensation for vested portion of options granted to related parties	1,647,417	138,803
Exploration and technical services expenses	864,387	773,747
Recorded as exploration and evaluation expenditures [Member] | Chief Financial Officer (CFO) [Member]
Disclosure of transactions between related parties [line items]
Remuneration and short-term benefits paid	432,845	32,190
Share-based compensation	2,511,804	912,550
Share based compensation for vested portion of options granted to related parties	1,647,417	138,803
Exploration and technical services expenses	864,387	773,747
Recorded as exploration and evaluation expenditures [Member] | Chief Operating Officer (COO) [Member]
Disclosure of transactions between related parties [line items]
Remuneration and short-term benefits paid	432,845	32,190
Share-based compensation	2,511,804	912,550
Share based compensation for vested portion of options granted to related parties	1,647,417	138,803
Exploration and technical services expenses	864,387	773,747
Recorded as exploration and evaluation expenditures [Member] | President [Member]
Disclosure of transactions between related parties [line items]
Remuneration and short-term benefits paid	432,845	32,190
Recorded as exploration and evaluation expenditures [Member] | Vice President ("VP") [Member]
Disclosure of transactions between related parties [line items]
Share-based compensation	2,511,804	912,550
Share based compensation for vested portion of options granted to related parties	1,647,417	138,803
Exploration and technical services expenses	864,387	773,747
Koffman Kalef, LLP [Member]
Disclosure of transactions between related parties [line items]
Professional fees expense	165,970	79,804
Capital stock issuance costs, net of recoveries	313,193	259,081
Amounts payable, related party transactions	128,821	105,375
Employee Providing Technical Services [Member] | Immediate family member of CEO [Member]
Disclosure of transactions between related parties [line items]
Share-based compensation	131,865	40,397
Remuneration	156,037	127,171
Employee Providing Technical Services [Member] | Recorded as exploration and evaluation expenditures [Member] | Immediate family member of CEO [Member]
Disclosure of transactions between related parties [line items]
Share-based compensation	125,272	27,237
Remuneration	151,006	81,799
Employee Providing Technical Services [Member] | Recorded as exploration and evaluation expenditures [Member] | Immediate family member of COO [Member]
Disclosure of transactions between related parties [line items]
Remuneration	20,609	0
Employee Providing Technical Services [Member] | Expensed [Member] | Immediate family member of CEO [Member]
Disclosure of transactions between related parties [line items]
Share-based compensation	6,593	13,160
Remuneration	5,031	45,372
Goldsource Mines Inc. [Member]
Disclosure of transactions between related parties [line items]
Services received, related party transactions	210,639	138,541
Amounts receivable, related party transactions	$ 36,428	$ 79,105
Interest rate	1.00%

CAPITAL STOCK (Narrative) (Deta

CAPITAL STOCK (Narrative) (Details)	Aug. 15, 2019CAD ($)$ / sharesshares	Jan. 11, 2019CAD ($)Units$ / unit	Dec. 07, 2018CAD ($)$ / sharesshares	Dec. 18, 2019CAD ($)$ / sharesshares	Aug. 16, 2019CAD ($)$ / sharesshares	May 17, 2018CAD ($)$ / sharesshares	Jan. 17, 2017CAD ($)Units$ / shares	Dec. 31, 2019CAD ($)Unitsshareyear$ / shares$ / unitshares	Dec. 31, 2018CAD ($)shareshares	Dec. 31, 2017CAD ($)	Jan. 01, 2018shares
Capital Stock [Line Items]
Weighted average exercise price of warrants granted in share-based payment arrangement								$ 4.03	$ 2.29
Increase (decrease) in number of shares outstanding | shares	4,326,300			12,650,000		8,214,450
Equity Issuance, Price per Share | $ / shares	$ 5.85			$ 7.28		$ 2.10
Capital stock issued	$ 25,308,855			$ 92,092,000		$ 17,250,345		129,244,926	57,674,819
Share issue related cost	$ 1,560,010			$ 5,254,312		1,313,612		$ 6,889,426	1,575,860
Shares issued for mineral property									682,992
Capital stock issuance costs related to mineral property									$ 10,007
Number of warrants exercised in share-based payment arrangement | share								3,959,804	3,511,085
Weighted average exercise price of warrants exercised in share-based payment arrangement								$ 1.50	$ 2.54
Proceeds from warrants exercised									$ 8,901,880
Number of share options exercised in share-based payment arrangement | share								795,000	685,000
Weighted average exercise price of share options exercised in share-based payment arrangement								$ 1.33	$ 0.16
Proceeds from exercise of options									109,600
Capital Stock Issuance Costs Related To Exercise Of Warrants									2,257
Stock options exercised								$ (1,057,600)	(109,600)
Recovery of capital stock issuance costs									$ 11,656
Maximum percentage of issued and outstanding common shares acquirable through stock option plan								10.00%
Number of share options granted in share-based payment arrangement | share								1,976,250	3,487,500
Weighted average exercise price of share options granted in share-based payment arrangement								$ 7.94	$ 2.66
Description of vesting requirements for share-based payment arrangement								Except as noted above, options granted during 2019 and 2018 vest over a one-year period, with 25% vesting after each of three months, six months, nine months, and twelve months after the grant date, respectively.	Except as noted above, options granted during 2019 and 2018 vest over a one-year period, with 25% vesting after each of three months, six months, nine months, and twelve months after the grant date, respectively.
Weighted average remaining life of options outstanding | year								3.09
Share-based compensation								$ 5,892,457	$ 2,981,855
Options exerciseable | share								7,101,250
Issued | Units								27,500
Weighted average market value of shares exercise | $ / shares								$ 5.96
Market value of Deferred Share Unit issued | $ / unit								8.77
Change in accrued DSU liability								$ 241,175
Expiry date June 30, 2020 [Member]
Capital Stock [Line Items]
Share-based compensation								$ 100,652
Options exerciseable | share								55,000
Bottom of range [Member] | Expiry date June 30, 2020 [Member]
Capital Stock [Line Items]
Exercise price								$ 1.88
Top of range [Member] | Expiry date June 30, 2020 [Member]
Capital Stock [Line Items]
Exercise price								$ 3.24
Capital stock [Member]
Capital Stock [Line Items]
Number of shares outstanding | shares								107,471,015	84,922,633		63,602,903
Increase (decrease) in number of shares outstanding | shares								17,856,300	16,886,895
Capital stock issued						17,250,345
Share issue related cost						$ 1,313,612		$ 6,889,426	$ 1,575,860
Shares issued for mineral property (Shares) | shares									236,750
Shares issued for mineral property									$ 682,992
Stock options exercised								$ (1,692,957)	(173,668)
Number of shares cancelled and returned to treasury | shares								62,722
Share-based payment reserve [Member]
Capital Stock [Line Items]
Stock options exercised								$ 635,357	64,068
Share-based compensation								$ 5,892,457	$ 2,981,855
President [Member]
Capital Stock [Line Items]
Number of units issued under private placement | Units							451,800
Price per units issued under private placements | $ / shares							1.66
Proceeds from issuing other equity instruments							$ 749,988
Weighted average exercise price of warrants granted in share-based payment arrangement							2.29
Share issue related cost							$ 15,817
COO [Member]
Capital Stock [Line Items]
Number of units issued under private placement | Units		100,000
Price per units issued under private placements | $ / unit		2.92
Proceeds from issuing other equity instruments		$ 292,000
Weighted average exercise price of warrants granted in share-based payment arrangement		4.03
Share issue related cost		$ 13,998
Ssr Mining Inc [Member]
Capital Stock [Line Items]
Increase (decrease) in number of shares outstanding | shares			8,220,645		780,000
Equity Issuance, Price per Share | $ / shares			$ 3.73		$ 5.85
Capital stock issued			$ 30,663,006		$ 4,563,000
Threshold limit percentage of pro rata ownership interest					9.90%
Share issue related cost			$ 245,823		$ 54,923
Warrants Exercised 1 [Member]
Capital Stock [Line Items]
Number of warrants exercised in share-based payment arrangement | share									1,052,500
Weighted average exercise price of warrants exercised in share-based payment arrangement									$ 1.45
Number of share options exercised in share-based payment arrangement | share								3,959,804
Proceeds from exercise of options								$ 5,931,471
Capital Stock Issuance Costs Related To Exercise Of Warrants								6,183
Warrants Exercised 1 [Member] | Bottom of range [Member]
Capital Stock [Line Items]
Weighted average exercise price of share options exercised in share-based payment arrangement								1.45
Warrants Exercised 1 [Member] | Top of range [Member]
Capital Stock [Line Items]
Weighted average exercise price of share options exercised in share-based payment arrangement								$ 2.29
Warrants Exercised 2 [Member]
Capital Stock [Line Items]
Number of warrants exercised in share-based payment arrangement | share									2,458,585
Weighted average exercise price of warrants exercised in share-based payment arrangement									$ 3
Number of share options exercised in share-based payment arrangement | share								795,000
Proceeds from exercise of options								$ 1,057,600
Warrants Exercised 2 [Member] | Bottom of range [Member]
Capital Stock [Line Items]
Weighted average exercise price of share options exercised in share-based payment arrangement								0.16
Warrants Exercised 2 [Member] | Top of range [Member]
Capital Stock [Line Items]
Weighted average exercise price of share options exercised in share-based payment arrangement								$ 3.24
Stock Options Granted 1 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share								150,000	500,000
Weighted average exercise price of share options granted in share-based payment arrangement								$ 4.54	$ 1.84
Stock Options Granted 2 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share								975,000	955,000
Weighted average exercise price of share options granted in share-based payment arrangement								$ 8.21	$ 1.94
Stock Options Granted 3 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share								7,500	50,000
Weighted average exercise price of share options granted in share-based payment arrangement								$ 7.89	$ 2.37
Stock Options Granted 4 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share								843,750	100,000
Weighted average exercise price of share options granted in share-based payment arrangement								$ 8.24	$ 2.69
Description of vesting requirements for share-based payment arrangement								These options vest over a 3-year period with 33% vesting after each of one year, two years, and three years after the grant date, respectively
Stock Options Granted 5 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share									100,000
Weighted average exercise price of share options granted in share-based payment arrangement									$ 3.41
Stock Options Granted 6 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share									200,000
Weighted average exercise price of share options granted in share-based payment arrangement									$ 3.30
Stock Options Granted 7 [Member]
Capital Stock [Line Items]
Number of share options granted in share-based payment arrangement | share									1,582,500
Weighted average exercise price of share options granted in share-based payment arrangement									$ 3.24
Options granted during 2019 [Member]
Capital Stock [Line Items]
Share-based compensation								$ 2,422,738
Options granted during 2019 [Member] | Share-based compensation - expensed [Member]
Capital Stock [Line Items]
Share-based compensation								1,457,438
Options granted during 2019 [Member] | Capitalized as exploration expenditures [Member]
Capital Stock [Line Items]
Share-based compensation								965,300
Options granted during 2018 [Member]
Capital Stock [Line Items]
Share-based compensation								3,369,067	2,700,894
Options granted during 2018 [Member] | Share-based compensation - expensed [Member]
Capital Stock [Line Items]
Share-based compensation								1,976,105	2,298,407
Options granted during 2018 [Member] | Capitalized as exploration expenditures [Member]
Capital Stock [Line Items]
Share-based compensation								$ 1,392,962	$ 402,487
Options granted during 2017 [Member]
Capital Stock [Line Items]
Share-based compensation										$ 280,961
Options granted during 2017 [Member] | Share-based compensation - expensed [Member]
Capital Stock [Line Items]
Share-based compensation										246,427
Options granted during 2017 [Member] | Capitalized as exploration expenditures [Member]
Capital Stock [Line Items]
Share-based compensation										$ 34,534

INCOME TAXES (Narrative) (Detai

INCOME TAXES (Narrative) (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018
Non-capital loss carry-forwards (Canada) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards	$ 9,036,000	$ 7,295,000
Non-capital loss carry-forwards (Mexico) [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Non-capital loss carry-forwards	$ 6,568,000	$ 83,000

FINANCIAL INSTRUMENTS AND FAI_3

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Narrative) (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Financial Instruments And Fair Value Measurements [Abstract]
Sensitivity analysis, variance, percentage	10.00%
Value at risk	$ 1,900,000
Amounts receivable	617,873	$ 170,574	$ 68,636
Amounts receivable, related party transactions	341,294	40,499
Interest receivable	$ 216,504	$ 46,886

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details)	Mar. 11, 2020CAD ($)shares	Jan. 10, 2020CAD ($)shares	Dec. 31, 2019CAD ($)shareshares	Dec. 31, 2018CAD ($)share
Disclosure of non-adjusting events after reporting period [line items]
Weighted average exercise price of share options exercised in share-based payment arrangement			$ 1.33	$ 0.16
Proceeds from exercise of options				$ 109,600
Number of share options forfeited in share-based payment arrangement | share			50,000	0
Weighted average exercise price of share options forfeited in share-based payment arrangement			$ 3.24	$ 0
Agreement with National Bank Financial ("NBF")
Disclosure of non-adjusting events after reporting period [line items]
Number of share issued to underwriters on bought-deal basis | shares	9,100,000
Share issued to underwriters on bought-deal basis, per share	$ 8.25
Value of share issued to underwriters on bought-deal basis	$ 75,100,000
Private placement in subsequent period [Member] | SSR Mining Inc [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of common shares issued in private placement | shares		1,819,074
Shares issued in private placement, per share		$ 7.28
Value of common shares issued in private placement		$ 13,242,859
Pro rata ownership interest		9.90%
Exercise of stock options in subsequent period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of common shares issued upon exercise of stock options | shares			874,500
Proceeds from exercise of options			$ 740,610
Exercise of stock options in subsequent period [Member] | Bottom of range [Member]
Disclosure of non-adjusting events after reporting period [line items]
Weighted average exercise price of share options exercised in share-based payment arrangement			0.16
Exercise of stock options in subsequent period [Member] | Top of range [Member]
Disclosure of non-adjusting events after reporting period [line items]
Weighted average exercise price of share options exercised in share-based payment arrangement			$ 4.54
Cancellation of stock options forfeited in subsequent period [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of share options forfeited in share-based payment arrangement | share			25,000
Weighted average exercise price of share options forfeited in share-based payment arrangement			$ 8.21

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES - Disclosure of detailed information about estimated useful life or depreciation rate (Details)	12 Months Ended
	Dec. 31, 2019
Computer equipment [Member]
Significant Accounting Policies [Line Items]
Useful lives or depreciation rates, property, plant and equipment	3-4 years
Office equipment and furniture [Member]
Significant Accounting Policies [Line Items]
Useful lives or depreciation rates, property, plant and equipment	5-10 years
Computer software [Member]
Significant Accounting Policies [Line Items]
Useful lives or depreciation rates, property, plant and equipment	1 year
Vehicles [Member]
Significant Accounting Policies [Line Items]
Useful lives or depreciation rates, property, plant and equipment	4 years

CHANGES IN ACCOUNTING POLICIE_3

CHANGES IN ACCOUNTING POLICIES - Disclosure of consolidated statement of financial position (Details) (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Non-current assets
Exploration and evaluation assets	$ 5,489,773	$ 5,188,375	$ 1,620,466
Shareholders' equity
Deficit	$ (98,575,461)	(39,390,571)	(19,565,257)
As previously reported [Member]
Non-current assets
Exploration and evaluation assets		31,615,763	13,994,090
Shareholders' equity
Deficit		(12,963,183)	(7,191,633)
Effect of change in accounting policy [Member]
Non-current assets
Exploration and evaluation assets		(26,427,388)	(12,373,624)
Shareholders' equity
Deficit		$ (26,427,388)	$ (12,373,624)

CHANGES IN ACCOUNTING POLICIE_4

CHANGES IN ACCOUNTING POLICIES - Disclosure of consolidated statement of loss and comprehensive loss (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of voluntary change in accounting policy [line items]
Exploration and evaluation expenditures:	$ 50,282,615	$ 14,403,711
Impairment		292,336
Loss and comprehensive loss for the year	$ (59,268,859)	$ (19,825,314)
Basic and diluted comprehensive loss per common share	$ (0.67)	$ (0.28)
As previously reported [Member]
Disclosure of voluntary change in accounting policy [line items]
Exploration and evaluation expenditures:		$ 0
Impairment		642,283
Loss and comprehensive loss for the year		$ (5,771,550)
Basic and diluted comprehensive loss per common share		$ (0.08)
Effect of change in accounting policy [Member]
Disclosure of voluntary change in accounting policy [line items]
Exploration and evaluation expenditures:		$ 14,403,711
Impairment		(349,947)
Loss and comprehensive loss for the year		$ (14,053,764)

CHANGES IN ACCOUNTING POLICIE_5

CHANGES IN ACCOUNTING POLICIES - Disclosure of consolidated statement of cash flows (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Cash flows from operating activities
Loss and comprehensive loss for the year	$ (59,268,859)	$ (19,825,314)
Adjustments for:
Depreciation	281,117	58,733
Impairment		292,336
Share-based compensation	6,133,632	2,981,855
Accounts payable and accrued liabilities	3,073,632	471,876
Net cash used in operating activities	(54,226,270)	(19,036,358)
Cash flows from investing activities
Exploration and evaluation assets	692,591	3,303,260
Net cash used in investing activities	(564,353)	(3,249,554)
Change in cash and cash equivalents, during the year	$ 66,370,051	33,897,418
As previously reported [Member]
Cash flows from operating activities
Loss and comprehensive loss for the year		(5,771,550)
Adjustments for:
Depreciation		3,971
Impairment		642,283
Share-based compensation		2,544,834
Accounts payable and accrued liabilities		266,882
Net cash used in operating activities		(5,329,424)
Cash flows from investing activities
Exploration and evaluation assets		(17,010,194)
Net cash used in investing activities		(16,956,488)
Change in cash and cash equivalents, during the year		33,897,418
Effect of change in accounting policy [Member]
Cash flows from operating activities
Loss and comprehensive loss for the year		(14,053,764)
Adjustments for:
Depreciation		54,762
Impairment		(349,947)
Share-based compensation		437,021
Accounts payable and accrued liabilities		204,994
Net cash used in operating activities		(13,706,934)
Cash flows from investing activities
Exploration and evaluation assets		13,706,934
Net cash used in investing activities		13,706,934
Change in cash and cash equivalents, during the year		$ 0

CHANGES IN ACCOUNTING POLICIE_6

CHANGES IN ACCOUNTING POLICIES - Disclosure of cumulative effect of changes made to statement of financial position for adoption of IFRS (Details) - CAD ($)	Dec. 31, 2019	Jan. 01, 2019	Dec. 31, 2018	Jan. 01, 2018
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Property and equipment	$ 2,796,894		$ 1,302,884	$ 1,001,038
Lease liability (current)	(175,620)
Lease liability (non-current)	$ (356,728)
Previously stated [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Property and equipment		$ 1,302,884
Lease liability (current)		0
Lease liability (non-current)		0
Total		1,302,884
IFRS 16 [Member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Property and equipment		1,947,936
Lease liability (current)		(173,093)
Lease liability (non-current)		(471,959)
Total		1,302,884
IFRS 16 [Member] | Increase (decrease) due to changes in accounting policy required by IFRSs [member]
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Property and equipment		645,052
Lease liability (current)		(173,093)
Lease liability (non-current)		(471,959)
Total		$ 0

CHANGES IN ACCOUNTING POLICIE_7

CHANGES IN ACCOUNTING POLICIES - Disclosure of operating lease obligation (Details) - IFRS 16 [Member] - CAD ($)	Jan. 01, 2019	Dec. 31, 2018
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Operating lease obligations		$ 830,425
Low value lease	$ 3,390
Effect from discounting at the incremental borrowing rate as at January 1, 2019	181,983
Lease liability due to initial application of IFRS 16	$ 645,052

CHANGES IN ACCOUNTING POLICIE_8

CHANGES IN ACCOUNTING POLICIES - Disclosure of lease liabilities (Details)	Dec. 31, 2019CAD ($)
Disclosure of initial application of standards or interpretations [abstract]
Lease liabilities	$ 532,348
Less: current portion	(175,620)
Long-term portion	$ 356,728

CHANGES IN ACCOUNTING POLICIE_9

CHANGES IN ACCOUNTING POLICIES - Disclosure of Undiscounted lease payments (Details)	Dec. 31, 2019CAD ($)
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments	$ 626,299
Not later than 1 year [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments	189,050
Later than 1 year and not later than 5 years [Member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments	$ 437,249

EXPLORATION AND EVALUATION AS_4

EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES - Disclosure of detailed information about exploration and evaluation asset expenditures (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Exploration And Evaluation Assets And Expenditures [Line Items]
Balance at beginning of period	$ 5,188,375	$ 1,620,466
Additions during the year	692,591	3,986,252
Recovery of exploration and evaluation assets	(391,193)	(126,007)
Impairment		(292,336)
Balance at end of period	5,489,773	5,188,375
Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Balance at beginning of period	4,797,182	935,592
Additions during the year	692,591	3,861,590
Recovery of exploration and evaluation assets	0	0
Impairment		0
Balance at end of period	5,489,773	4,797,182
Guadalupe [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Balance at beginning of period	391,193	517,200
Additions during the year	0	0
Recovery of exploration and evaluation assets	(391,193)	(126,007)
Impairment		0
Balance at end of period	0	391,193
Other [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Balance at beginning of period	0	167,674
Additions during the year	0	124,662
Recovery of exploration and evaluation assets	0	0
Impairment		(292,336)
Balance at end of period	$ 0	$ 0

EXPLORATION AND EVALUATION AS_5

EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES - Disclosure of detailed information about Las Chispas exploration and evaluation asset expenditures to date (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Exploration And Evaluation Assets And Expenditures [Line Items]
Expenditures during the year	$ 692,591	$ 3,986,252
Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	76,691,658	26,409,043	$ 12,005,332
Expenditures during the year	50,282,615	14,403,711
Assays [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	5,654,808	2,812,567	1,390,283
Expenditures during the year	2,842,241	1,422,284
Decline construction and underground workings [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	11,355,564	0	0
Expenditures during the year	11,355,564	0
Depreciation [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	218,194	93,067	38,305
Expenditures during the year	125,127	54,762
Drilling [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	41,537,514	17,512,601	7,468,232
Expenditures during the year	24,024,913	10,044,369
Field and administrative costs [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	4,513,876	1,847,056	1,210,101
Expenditures during the year	2,666,820	636,955
Metallurgy [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	588,269	0	0
Expenditures during the year	588,269	0
Salaries and remuneration [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	5,938,473	2,473,324	1,128,811
Expenditures during the year	3,465,149	1,344,513
Share-based compensation [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	3,109,103	750,841	313,820
Expenditures during the year	2,358,262	437,021
Technical consulting services and studies [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	3,084,476	644,415	251,306
Expenditures during the year	2,440,061	393,109
Travel and lodging [Member] | Las Chispas [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Cumulative expenditures	691,381	275,172	$ 204,474
Expenditures during the year	$ 416,209	$ 70,698

EXPLORATION AND EVALUATION AS_6

EXPLORATION AND EVALUATION ASSETS AND EXPENDITURES - Disclosure of detailed information about option payments for concessions at Las Chispas Property in Sonora, Mexico (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)Concession	Dec. 31, 2019USD ($)Concession	Dec. 31, 2018CAD ($)	Dec. 31, 2018USD ($)
Exploration And Evaluation Assets And Expenditures [Line Items]
Concession paid	$ 692,591		$ 3,303,260
Las Chispas, Sonora, Mexico [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Number of concessions | Concession	28	28
Future option payments		$ 150,000
Concession paid	$ 603,810	455,000	$ 3,654,045	$ 2,803,097
Prior option payments		595,000
Total option payments		$ 4,003,097
Las Chispas, Sonora, Mexico [Member] | 25 of the mining concessions [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Number of concessions | Concession	25	25
Mineral property interest		100.00%
Future option payments		$ 0
Concession paid		455,000		2,771,400
Prior option payments		595,000
Total option payments		$ 3,821,400
Las Chispas, Sonora, Mexico [Member] | One mining concession [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Number of concessions | Concession	1	1
Mineral property interest		67.00%
Future option payments		$ 0
Concession paid		0		$ 5,000
Prior option payments		0
Total option payments		$ 5,000
Las Chispas, Sonora, Mexico [Member] | Two Of Mining Concessions [Member]
Exploration And Evaluation Assets And Expenditures [Line Items]
Number of concessions | Concession	2	2
Mineral property interest		0.00%		100.00%
Future option payments		$ 150,000
Concession paid		0		$ 26,697
Prior option payments		0
Total option payments		$ 176,697		$ 150,000

PROPERTY AND EQUIPMENT - Disclo

PROPERTY AND EQUIPMENT - Disclosure of detailed information about property, plant and equipment (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	$ 1,302,884	$ 1,001,038
Property and equipment at end of period	2,796,894	1,302,884
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	645,052	1,073,278
Recognition of right of use asset upon initial adoption of accounting policy	645,052
Additions	1,130,075	360,579
Property and equipment at end of period	3,208,984	645,052
Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	130,973	72,240
Depreciation for the year	281,117	58,733
Property and equipment at end of period	412,090	130,973
Buildings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0
Property and equipment at end of period	314,866	0
Buildings [member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0	0
Recognition of right of use asset upon initial adoption of accounting policy	0
Additions	328,316	0
Property and equipment at end of period	328,316	0
Buildings [member] | Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0	0
Depreciation for the year	13,450	0
Property and equipment at end of period	13,450	0
Computer [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	15,864
Property and equipment at end of period	75,585	15,864
Computer [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	42,096	32,432
Recognition of right of use asset upon initial adoption of accounting policy	0
Additions	84,015	9,664
Property and equipment at end of period	126,111	42,096
Computer [Member] | Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	26,232	17,862
Depreciation for the year	24,294	8,370
Property and equipment at end of period	50,526	26,232
Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	53,923
Property and equipment at end of period	425,515	53,923
Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	79,075	78,446
Recognition of right of use asset upon initial adoption of accounting policy	0
Additions	385,912	629
Property and equipment at end of period	464,987	79,075
Equipment [Member] | Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	25,152	17,143
Depreciation for the year	14,320	8,009
Property and equipment at end of period	39,472	25,152
Right-of-use assets [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0
Property and equipment at end of period	514,765	0
Right-of-use assets [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0	0
Recognition of right of use asset upon initial adoption of accounting policy	645,052
Additions	10,452	0
Property and equipment at end of period	655,504	0
Right-of-use assets [Member] | Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0	0
Depreciation for the year	140,739	0
Property and equipment at end of period	140,739	0
Vehicles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	139,593
Property and equipment at end of period	372,659	139,593
Vehicles [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	219,182	107,426
Recognition of right of use asset upon initial adoption of accounting policy	0
Additions	321,380	111,756
Property and equipment at end of period	540,562	219,182
Vehicles [Member] | Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	79,589	37,235
Depreciation for the year	88,314	42,354
Property and equipment at end of period	167,903	79,589
Land [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	1,093,504
Property and equipment at end of period	1,093,504	1,093,504
Land [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	1,093,504	854,974
Recognition of right of use asset upon initial adoption of accounting policy	0
Additions	0	238,530
Property and equipment at end of period	1,093,504	1,093,504
Land [Member] | Accumulated depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Property and equipment at beginning of period	0	0
Depreciation for the year	0	0
Property and equipment at end of period	$ 0	$ 0

RELATED PARTY TRANSACTIONS - Di

RELATED PARTY TRANSACTIONS - Disclosure of information about key management personnel (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Related party transactions [abstract]
Management fees	$ 585,916	$ 431,250
Management remuneration	1,157,801	612,880
Director fees	173,370	69,039
Share-based compensation	4,785,651	2,471,541
Key management compensation	$ 6,702,738	$ 3,584,710

CAPITAL STOCK - Disclosure of d

CAPITAL STOCK - Disclosure of detailed information about warrants, activity (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)share	Dec. 31, 2018CAD ($)share
Capital Stock [Abstract]
Number of warrants outstanding in share-based payment arrangement at beginning of period | share	3,959,804	7,402,654
Weighted average exercise price of warrants outstanding in share-based payment arrangement at beginning of period | $	$ 1.50	$ 2
Number of warrants granted in share-based payment arrangement | share	50,000	225,900
Weighted average exercise price of warrants granted in share-based payment arrangement | $	$ 4.03	$ 2.29
Number of warrants exercised in share-based payment arrangement | share	(3,959,804)	(3,511,085)
Weighted average exercise price of warrants exercised in share-based payment arrangement | $	$ 1.50	$ 2.54
Number of warrants expired in share-based payment arrangement | share	0	(157,665)
Weighted average exercise price of warrants expired in share-based payment arrangement | $	$ 0	$ 3
Number of warrants outstanding in share-based payment arrangement at end of period | share	50,000	3,959,804
Weighted average exercise price of warrants outstanding in share-based payment arrangement at end of period | $	$ 4.03	$ 1.50

CAPITAL STOCK - Disclosure of_2

CAPITAL STOCK - Disclosure of detailed information about warrants outstanding (Details)	Dec. 31, 2019CAD ($)shareyear	Dec. 31, 2018CAD ($)share	Jan. 01, 2018CAD ($)share
Disclosure Of Warrants Outstanding [Line Items]
Exercise price | $	$ 4.03	$ 1.50	$ 2
Number of warrants | share	50,000	3,959,804	7,402,654
January 11, 2021 [Member]
Disclosure Of Warrants Outstanding [Line Items]
Exercise price | $	$ 4.03
Remaining life (years) | year	1.03
Number of warrants | share	50,000

CAPITAL STOCK - Disclosure of n

CAPITAL STOCK - Disclosure of number and weighted average exercise prices of share options (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)share	Dec. 31, 2018CAD ($)share
Capital Stock [Abstract]
Number of share options outstanding in share-based payment arrangement at beginning of period | share	7,627,500	4,825,000
Weighted average exercise price of share options outstanding in share-based payment arrangement at beginning of period | $	$ 1.99	$ 1.24
Number of share options granted in share-based payment arrangement | share	1,976,250	3,487,500
Weighted average exercise price of share options granted in share-based payment arrangement | $	$ 7.94	$ 2.66
Number of share options exercised in share-based payment arrangement | share	(795,000)	(685,000)
Weighted average exercise price of share options exercised in share-based payment arrangement | $	$ 1.33	$ 0.16
Number of share options forfeited in share-based payment arrangement | share	(50,000)	0
Weighted average exercise price of share options forfeited in share-based payment arrangement | $	$ 3.24	$ 0
Number of share options outstanding in share-based payment arrangement at end of period | share	8,758,750	7,627,500
Weighted average exercise price of share options outstanding in share-based payment arrangement at end of period | $	$ 3.38	$ 1.99

CAPITAL STOCK - Disclosure of_3

CAPITAL STOCK - Disclosure of number and weighted average remaining contractual life of outstanding share options (Details)	Dec. 31, 2019CAD ($)shareyear	Dec. 31, 2018share	Jan. 01, 2018share
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Options outstanding	8,758,750	7,627,500	4,825,000
Remaining life (years) | year	3.09
Options exerciseable	7,101,250
Expire June 30, 2020 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Options outstanding	55,000
Remaining life (years) | year	0.50
Options exerciseable	55,000
Expire June 30, 2020 [Member] | Bottom of range [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 1.88
Expire June 30, 2020 [Member] | Top of range [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	3.24
Expire December 9, 2020 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 0.16
Options outstanding	1,225,000
Remaining life (years) | year	0.94
Options exerciseable	1,225,000
Expire October 17, 2021 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 2.56
Options outstanding	100,000
Remaining life (years) | year	1.80
Options exerciseable	100,000
Expire December 9, 2021 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 2.30
Options outstanding	1,240,000
Remaining life (years) | year	1.94
Options exerciseable	1,240,000
Expire January 3, 2022 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 2.55
Options outstanding	100,000
Remaining life (years) | year	2.01
Options exerciseable	100,000
Expire August 4, 2022 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 1.88
Options outstanding	765,000
Remaining life (years) | year	2.59
Options exerciseable	765,000
Expire January 2, 2023 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 1.84
Options outstanding	500,000
Remaining life (years) | year	3.01
Options exerciseable	500,000
Expire January 4, 2023 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 1.94
Options outstanding	877,500
Remaining life (years) | year	3.01
Options exerciseable	877,500
Expire May 31, 2023 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 2.69
Options outstanding	100,000
Remaining life (years) | year	3.42
Options exerciseable	100,000
Expire November 11, 2023 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 3.41
Options outstanding	100,000
Remaining life (years) | year	3.87
Options exerciseable	100,000
Expire November 13, 2023 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 3.30
Options outstanding	200,000
Remaining life (years) | year	3.87
Options exerciseable	200,000
Expire December 14, 2023 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 3.24
Options outstanding	1,520,000
Remaining life (years) | year	3.96
Options exerciseable	1,520,000
Expire May 30, 2024 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 4.54
Options outstanding	150,000
Remaining life (years) | year	4.42
Options exerciseable	75,000
Expire September 4, 2024 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 8.21
Options outstanding	975,000
Remaining life (years) | year	4.68
Options exerciseable	243,750
Expire October 17, 2024 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 7.89
Options outstanding	7,500
Remaining life (years) | year	4.80
Options exerciseable	0
Expire December 19, 2024 [Member]
Disclosure Of Stock Options Outstanding And Exercisable [Line Items]
Exercise price | $	$ 8.24
Options outstanding	843,750
Remaining life (years) | year	4.97
Options exerciseable	0

CAPITAL STOCK - Disclosure of_4

CAPITAL STOCK - Disclosure of detailed information about options, valuation assumptions (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)year	Dec. 31, 2018CAD ($)year
Capital Stock [Abstract]
Expected option life (years) | year	3.70	4.67
Expected volatility	58.82%	88.62%
Expected dividend yield	$ 0	$ 0
Risk-free interest rate	1.42%	2.00%
Expected forfeiture rate	1.00%	1.00%
Fair value per share	$ 3.48	$ 1.74
Total fair value	$ 6,877,363	$ 6,069,960

CAPITAL STOCK - Disclosure of s

CAPITAL STOCK - Disclosure of share capital, reserves and other equity interest (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Capital Stock [Line Items]
Beginning Balance	$ 53,551,138	$ 13,612,646
Share-based compensation, stock options	5,892,457	2,981,855
Stock options exercised, reallocated to capital stock	1,057,600	109,600
Ending Balance	122,530,236	53,551,138
Share-based payment reserve [Member]
Disclosure Of Capital Stock [Line Items]
Beginning Balance	6,196,165	3,278,378
Share-based compensation, stock options	5,892,457	2,981,855
Stock options exercised, reallocated to capital stock	(635,357)	(64,068)
Stock options forfeited, reallocated to deficit	(83,969)	0
Ending Balance	$ 11,369,296	$ 6,196,165

CAPITAL STOCK - Disclosure of_5

CAPITAL STOCK - Disclosure of detailed information about Deferred share units (Details)	12 Months Ended
	Dec. 31, 2019Units
Disclosure Of Capital Stock [Line Items]
Outstanding, beginning of year	0
Issued	27,500
Outstanding, end of year	27,500

CAPITAL STOCK - Disclosure of_6

CAPITAL STOCK - Disclosure of detailed information about summarizes change in accrued DSU liability (Details)	12 Months Ended
	Dec. 31, 2019CAD ($)
Capital Stock [Abstract]
Outstanding, beginning of year	$ 0
Change in accrued DSU liability	241,175
Outstanding, end of year	$ 241,175

INCOME TAXES - Disclosure of de

INCOME TAXES - Disclosure of detailed information about effective income tax expense recovery (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Major components of tax expense (income) [abstract]
Current tax (recovery) expense	$ 150,000	$ 0
Loss for the year, before income taxes	$ (59,118,859)	$ (19,825,314)
Statutory tax rate	27.00%	27.00%
Recovery of income taxes computed at statutory rates	$ (15,961,000)	$ (5,353,000)
Share based payments	1,656,000	700,000
Mexican Inflationary Adjustments	139,000	0
Differing effective tax rate on loss in foreign jurisdiction	(1,610,000)	(433,000)
Impact of share issuance costs	(1,809,000)	(425,000)
Unrecognized deferred tax assets	15,208,000	6,111,000
Impact of foreign exchange and other	2,527,000	(600,000)
Total income tax expense	$ 150,000	$ 0

INCOME TAXES - Disclosure of _2

INCOME TAXES - Disclosure of deferred taxes (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ 0	$ 0
Non-capital losses [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	559,000	0
Property and equipment [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Net deferred income tax asset (liability)	$ (559,000)	$ 0

INCOME TAXES - Disclosure of _3

INCOME TAXES - Disclosure of detailed information about deductible temporary differences for which no deferred tax assets (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax assets have been recognized	$ 89,096,000	$ 37,761,000
Non-capital losses [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax assets have been recognized	13,755,000	7,378,000
Exploration and evaluation assets [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax assets have been recognized	67,995,000	28,112,000
Financing fees [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax assets have been recognized	6,813,000	2,132,000
Other [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax assets have been recognized	$ 533,000	$ 139,000

SEGMENTED INFORMATION - Disclos

SEGMENTED INFORMATION - Disclosure of geographical areas (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Disclosure of geographical areas [line items]
Net loss for the year	$ 59,268,859	$ 19,825,314
Taxes receivable	6,461,327	3,877,934	$ 1,526,702
Deposits	93,553	70,553	58,076
Property and equipment	2,796,894	1,302,884	1,001,038
Exploration and evaluation assets	5,489,773	5,188,375	$ 1,620,466
Canada [Member]
Disclosure of geographical areas [line items]
Net loss for the year	3,112,075	5,395,830
Taxes receivable	0	0
Deposits	93,553	70,553
Property and equipment	535,159	10,053
Exploration and evaluation assets	0	0
Mexico [Member]
Disclosure of geographical areas [line items]
Net loss for the year	56,156,784	14,429,484
Taxes receivable	6,461,327	3,877,934
Deposits	0	0
Property and equipment	2,261,735	1,292,831
Exploration and evaluation assets	$ 5,489,773	$ 5,188,375

FINANCIAL INSTRUMENTS AND FAI_4

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Disclosure of effect of changes in foreign exchange rates (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Financial Instruments And Fair Value Measurements [Line Items]
Cash and cash equivalents	$ 110,383,793	$ 44,013,742	$ 10,116,324
Amounts receivable	617,873	170,574	68,636
Taxes receivable	6,461,327	3,877,934
Total financial assets	21,431,562	36,584,410
Less: accounts payable and accrued liabilities	(4,962,001)	(1,462,538)	$ (906,291)
Net financial assets	18,260,868	35,852,455
Foreign currency risk [Member]
Financial Instruments And Fair Value Measurements [Line Items]
Cash and cash equivalents	14,962,232	32,705,351
Amounts receivable	8,003	1,125
Taxes receivable	6,461,327	3,877,934
Total financial assets	21,431,562	36,584,410
Less: accounts payable and accrued liabilities	(3,170,694)	(731,955)
Net financial assets	18,260,868	35,852,455
Foreign currency risk [Member] | US Dollar [Member]
Financial Instruments And Fair Value Measurements [Line Items]
Cash and cash equivalents	14,529,280	32,359,542
Amounts receivable	0	0
Taxes receivable	0	0
Total financial assets	14,529,280	32,359,542
Less: accounts payable and accrued liabilities	(2,684,538)	(731,593)
Net financial assets	11,844,742	31,627,949
Foreign currency risk [Member] | Mexican Peso [Member]
Financial Instruments And Fair Value Measurements [Line Items]
Cash and cash equivalents	432,952	345,809
Amounts receivable	8,003	1,125
Taxes receivable	6,461,327	3,877,934
Total financial assets	6,902,282	4,224,868
Less: accounts payable and accrued liabilities	(486,156)	(362)
Net financial assets	$ 6,416,126	$ 4,224,506

FINANCIAL INSTRUMENTS AND FAI_5

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Disclosure of classification and carrying values of Company's financial instruments (Details) - CAD ($)	Dec. 31, 2019	Dec. 31, 2018	Jan. 01, 2018
Financial assets
Amounts receivable	$ 617,873	$ 170,574	$ 68,636
Financial liabilities
Accounts payable and accrued liabilities	4,962,001	1,462,538	$ 906,291
Lease liabilities	532,348
Total financial liabilities	5,494,349
FVTPL
Financial assets
Amounts receivable	0	0
Financial liabilities
Accounts payable and accrued liabilities	241,175	0
Lease liabilities	0
Total financial liabilities	241,175
Amortized cost (financial assets)
Financial assets
Amounts receivable	617,873	170,574
Financial liabilities
Accounts payable and accrued liabilities	0	0
Lease liabilities	0
Total financial liabilities	0
Amortized cost (financial liabilities)
Financial assets
Amounts receivable	0	0
Financial liabilities
Accounts payable and accrued liabilities	4,720,826	$ 1,462,538
Lease liabilities	532,348
Total financial liabilities	$ 5,253,174