Aurora Cannabis (ACB) 40-F 27 Sep 21 2021 FY Annual report (Canada) Financial data

Cover Page

Cover Page	12 Months Ended
	Jun. 30, 2021shares
Entity Addresses [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Jun. 30, 2021
Entity File Number	001-38691
Entity Registrant Name	AURORA CANNABIS INC
Entity Incorporation, State or Country Code	Z4
Entity Primary SIC Number	2833
Entity Address, Address Line One	500-10355 Jasper Avenue,
Entity Address, City or Town	Edmonton
Entity Address, State or Province	AB
Entity Address, Postal Zip Code	T5J 1Y6
City Area Code	844
Local Phone Number	928-7672
Title of 12(b) Security	Common Shares, no par value
Trading Symbol	ACB
Security Exchange Name	NASDAQ
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding (in shares)	198,068,923
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Central Index Key	0001683541
Current Fiscal Year End Date	--06-30
Business Contact
Entity Addresses [Line Items]
Entity Address, Address Line One	251 Little Falls Drive
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19808
City Area Code	800
Local Phone Number	927-9800
Contact Personnel Name	CORPORATION SERVICE COMPANY
Entity Address, Address Line Two	County of New Castle

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Current
Cash and cash equivalents	$ 421,457	$ 162,179
Restricted cash	19,394	0
Accounts receivable	56,261	54,110
Income taxes receivable	221	0
Marketable securities	3,751	7,066
Derivatives	0	11,791
Biological assets	20,250	18,157
Inventory	117,471	135,880
Prepaids and other current assets	11,169	22,137
Assets held for sale	15,918	6,194
Current assets	665,892	417,514
Property, plant and equipment	606,093	946,380
Derivatives	59,382	41,791
Deposits	3,538	12,330
Loan receivable	10,096	3,643
Investments in associates and joint ventures	289	18,114
Lease receivable	4,256	0
Intangible assets	367,448	412,267
Goodwill	887,737	927,882
Total assets	2,604,731	2,779,921
Current
Accounts payable and accrued liabilities	57,944	95,574
Deferred revenue	4,169	3,505
Convertible debentures	34,749	32,110
Loans and borrowings	0	113,921
Lease liabilities	6,188	6,587
Contingent consideration payable	374	19,054
Provisions	2,077	1,485
Other current liabilities	10,874	20
Current liabilities	116,375	272,256
Convertible debentures	293,182	294,928
Lease liabilities	65,431	83,701
Derivative liability	91,939	1,827
Other long-term liability	104	37
Deferred tax liability	0	3,946
Total liabilities	567,031	656,695
Shareholders’ equity
Share capital	6,424,296	5,785,395
Reserves	141,500	145,395
Accumulated other comprehensive loss	(207,011)	(187,197)
Deficit	(4,321,085)	(3,596,011)
Total equity attributable to Aurora shareholders	2,037,700	2,147,582
Non-controlling interests	0	(24,356)
Total equity	2,037,700	2,123,226
Total liabilities and equity	$ 2,604,731	$ 2,779,921

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Loss - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Statement of comprehensive income [abstract]
Revenue from sale of goods	$ 288,592	$ 312,998
Revenue from provision of services	1,877	5,002
Excise taxes	(45,217)	(49,297)
Net revenue	245,252	268,703
Cost of sales	257,281	264,987
Gross (loss) profit before fair value adjustments	(12,029)	3,716
Changes in fair value of inventory sold	118,707	149,099
Unrealized gain on changes in fair value of biological assets	(109,178)	(125,448)
Gross loss	(21,558)	(19,935)
Expense
General and administration	119,437	196,361
Sales and marketing	55,198	90,216
Acquisition costs	5,761	6,493
Research and development	11,447	26,027
Depreciation and amortization	49,174	67,574
Share-based compensation	20,243	59,176
Total	261,260	445,847
Loss from operations	(282,818)	(465,782)
Other (expense) income
Legal settlement and contract termination fees	(46,192)	0
Interest and other income	5,745	5,913
Finance and other costs	(66,437)	(76,115)
Foreign exchange (“FX”) loss	(3,383)	(13,141)
Other gains (losses)	36,447	(28,643)
Restructuring charges	(1,011)	(1,947)
Impairment of deposits	(15,129)	0
Impairment of property, plant and equipment	(282,078)	(140,970)
Impairment of investment in associates	0	(75,035)
Impairment of intangible assets and goodwill	(44,942)	(2,544,014)
Total	(416,980)	(2,873,952)
Loss from operations before taxes and discontinued operations	(699,798)	(3,339,734)
Income tax (expense) recovery
Current	(122)	5,100
Deferred, net	6,443	77,135
Income tax (expense) recovery	6,321	82,235
Net loss from continuing operations	(693,477)	(3,257,499)
Net loss from discontinued operations, net of tax	(1,612)	(51,861)
Net loss	(695,089)	(3,309,360)
Other comprehensive (loss) income (“OCI”) that will not be reclassified to net loss
Deferred tax recovery	0	624
Losses on marketable securities	(16,690)	(43,613)
Total	(16,690)	(42,989)
Other comprehensive income (loss) that may be reclassified to net loss
Share of income (loss) from investment in associates	237	(379)
Foreign currency translation loss	(3,361)	(5,884)
Total	(3,124)	(6,263)
Total other comprehensive loss	(19,814)	(49,252)
Comprehensive loss from continuing operations	(713,291)	(3,306,275)
Comprehensive loss from discontinued operations	(1,612)	(52,337)
Total comprehensive loss	(714,903)	(3,358,612)
Net loss from continuing operations attributable to:
Aurora Cannabis Inc.	(692,013)	(3,230,833)
Non-controlling interests	(1,464)	(26,666)
Net loss from discontinued operations attributable to Aurora Cannabis Inc.	(1,612)	(51,861)
Net loss from discontinued operations attributable to Non-controlling interests	0	0
Comprehensive loss attributable to:
Aurora Cannabis Inc.	(714,234)	(3,329,936)
Non-controlling interests	$ (669)	$ (28,676)
Net loss per share - basic and diluted
Continuing operations (in CAD per share)	$ (4.09)	$ (33.39)
Discontinued operations (in CAD per share)	(0.01)	(0.54)
Total operations (in CAD per share)	$ (4.10)	$ (33.93)

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity $ in Thousands		CAD ($)shares	Share CapitalCAD ($)shares	ReservesCAD ($)	Share-Based CompensationCAD ($)	Compensation Options/ WarrantsCAD ($)	Convertible NotesCAD ($)	Change in Ownership InterestCAD ($)	AOCICAD ($)	Fair ValueCAD ($)	Deferred TaxCAD ($)	Associate OCI Pick-upCAD ($)	Foreign Currency TranslationCAD ($)	DeficitCAD ($)	Non-Controlling InterestsCAD ($)
Beginning balance (in shares) at Jun. 30, 2019 | shares			84,786,562
Beginning balance at Jun. 30, 2019		$ 4,383,173	$ 4,673,118	$ 139,327	$ 143,947	$ 40,495	$ 41,685	$ (86,800)	$ (143,170)	$ (156,249)	$ 18,295	$ 352	$ (5,568)	$ (290,512)	$ 4,410
Shares issued for business combinations & asset acquisitions (in shares) | shares			2,689,933
Shares issued for business combinations & asset acquisitions		57,420	$ 57,420
Shares issued for earn out payments (in shares) | shares			614,513
Shares issued for earn out payments		8,121	$ 15,992	(7,871)		(7,871)
Shares issued through equity financings (in shares) | shares			21,009,339
Shares issued through equity financing		585,146	$ 585,146
Equity financing transaction costs		(12,507)	(12,507)
Deferred tax on transaction costs		2,231	$ 2,231
Conversion of convertible debentures (in shares) | shares			5,761,260
Conversion of convertible debentures		391,911	$ 433,177	(41,266)			(41,266)
Deferred tax on convertible debentures		$ 1,785	$ 1,703											82
Exercise of stock options (in shares) | shares		103,828	103,841
Exercise of stock options		$ 2,794	$ 6,382	(3,588)	(3,588)
Exercise of warrants (in shares) | shares			986
Exercise of warrants		73	$ 102	(29)		(29)
Exercise of RSUs and DSUs (in shares) | shares			44,823
Exercise of RSUs and DSUs		0	$ 2,268	(2,268)	(2,268)
Share-based compensation		61,090		61,090	50,712	10,378
Change in ownership interests in subsidiaries (in shares) | shares			217,554
Change in ownership interests in subsidiaries		0	$ 20,363											(18,263)	(2,100)
Choom marketable securities transferred to investment in associate		0							4,624	5,225	(601)			(4,624)
Comprehensive income (loss) for the period		(3,358,011)							(48,651)	(43,613)	1,225	(379)	(5,884)	(3,282,694)	(26,666)
Ending balance (in shares) at Jun. 30, 2020 | shares			115,228,811
Ending balance at Jun. 30, 2020		2,123,226	$ 5,785,395	145,395	188,803	42,973	419	(86,800)	(187,197)	(194,637)	18,919	(27)	(11,452)	(3,596,011)	(24,356)
Shares released for earn out payments (in shares) | shares			2,691,759
Shares released for earn out payments		20,009	$ 35,903	(15,894)		(15,894)
Shares issued through equity financings (in shares) | shares			78,671,431
Shares issued through equity financing		613,362	$ 613,362
Equity financing transaction costs		(30,936)	(30,936)
Deferred tax on transaction costs		$ (2,582)	$ (2,582)
Exercise of stock options (in shares) | shares		36,634	36,634
Exercise of stock options		$ 209	$ 420	(211)	(211)
Exercise of warrants (in shares) | shares			491,500
Exercise of warrants		9,072	$ 9,748	(676)		(676)
Exercise of RSUs and DSUs (in shares) | shares			168,784
Exercise of RSUs and DSUs		0	$ 7,357	(7,357)	(7,357)
Share-based compensation	[1],[2]	20,243		20,243	18,979	1,264
Shares returned to treasury (in shares) | shares			(50,283)
Change in ownership interests in subsidiaries (in shares) | shares			830,287
Change in ownership interests in subsidiaries		0	$ 5,629											(31,449)	25,820
Comprehensive income (loss) for the period		(714,903)							(19,814)	(16,690)		237	(3,361)	(693,625)	(1,464)
Ending balance (in shares) at Jun. 30, 2021 | shares			198,068,923
Ending balance at Jun. 30, 2021		$ 2,037,700	$ 6,424,296	$ 141,500	$ 200,214	$ 27,667	$ 419	$ (86,800)	$ (207,011)	$ (211,327)	$ 18,919	$ 210	$ (14,813)	$ (4,321,085)	$ 0
[1]	Included in share-based compensation is $1.3 million (June 30, 2020 - $10.4 million) expense relating to milestone payments from prior year acquisitions for the year ended June 30, 2021.
[2]	Of the total $20.2 million share-based compensation reserve, none were capitalized to property, plant and equipment for the year ended June 30, 2021 (June 30, 2020 - $1.2 million).

Consolidated Statements of Ch_2

Consolidated Statements of Changes in Equity (Parenthetical) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021		Jun. 30, 2020
Milestone payment expense	$ 1,300		$ 10,400
Share-based compensation	$ 20,243	[1],[2]	61,090
Compensation cost capitalized			$ 1,200
Number of shares in escrow	0		50,283
Number of escrow shares returned to treasury	50,283
Number of shares released from escrow (in shares)			9,989
Reserves
Share-based compensation	$ 20,243	[1],[2]	$ 61,090
[1]	Included in share-based compensation is $1.3 million (June 30, 2020 - $10.4 million) expense relating to milestone payments from prior year acquisitions for the year ended June 30, 2021.
[2]	Of the total $20.2 million share-based compensation reserve, none were capitalized to property, plant and equipment for the year ended June 30, 2021 (June 30, 2020 - $1.2 million).

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating activities
Net loss from continuing operations	$ (693,477)	$ (3,257,499)
Adjustments for non-cash items:
Unrealized gain on changes in fair value of biological assets	(109,178)	(125,448)
Changes in fair value included in inventory sold	118,707	149,099
Depreciation of property, plant and equipment	60,603	74,143
Amortization of intangible assets	37,473	40,577
Share-based compensation	20,243	59,176
Impairment of deposits	15,129	0
Impairment of property, plant and equipment	282,078	140,970
Impairment of investment in associate	0	75,035
Impairment of intangible assets and goodwill	44,942	2,544,014
Accrued interest and accretion expense	30,493	18,359
Interest and other income	(1,388)	(4,835)
Deferred tax expense (recovery)	(6,443)	(77,135)
Other (gains) losses, net	(10,575)	28,643
Foreign exchange (gain) loss	3,420	9,707
Changes in non-cash working capital	397	7,593
Net cash used in operating activities from discontinued operations	(3,001)	(24,541)
Net cash used in operating activities	(210,577)	(342,142)
Investing activities
Investment in derivatives	(6,671)	(2,000)
Proceeds from disposal of marketable securities	18,064	90,843
Loan receivable	(6,453)	(3,643)
Purchase of property, plant and equipment, and intangible assets	(53,082)	(348,814)
Disposal of property, plant and equipment	19,241	1,247
Proceeds from government grant	3,636	0
Acquisition of businesses, net of cash acquired	0	280
Payment of contingent consideration	0	(1,993)
Deposits	(3,183)	(34,075)
Proceeds from disposal of investment in associates	0	27,600
Net cash provided by investing activities from discontinued operations	1,543	25,125
Net cash used in investing activities	(26,905)	(245,430)
Financing activities
Proceeds from long-term loans	0	86,394
Repayment of long-term loans	(117,504)	(115,130)
Repayment of convertible debenture	0	(2,306)
Payments of principal portion of lease liabilities	(5,416)	(6,611)
Proceeds from lease inducements	0	1,746
Restricted cash	(19,394)	46,066
Financing fees	(1,427)	(1,789)
Shares issued for cash, net of share issue costs	666,026	575,506
Net cash used in financing activities from discontinued operations	(331)	(1,314)
Net cash provided by financing activities	521,954	582,562
Effect of foreign exchange on cash and cash equivalents	(25,194)	(5,538)
Increase (decrease) in cash and cash equivalents	259,278	(10,548)
Cash and cash equivalents, beginning of year	162,179	172,727
Cash and cash equivalents, end of year	$ 421,457	$ 162,179

Nature of Operations

Nature of Operations	12 Months Ended
	Jun. 30, 2021
General information about financial statements [Abstract]
Nature of Operations	Nature of Operations Aurora Cannabis Inc. (the “Company” or “Aurora”) was incorporated under the Business Corporations Act ( British Columbia) on December 21, 2006 as Milk Capital Corp. Effective October 2, 2014, the Company changed its name to Aurora Cannabis Inc. The Company’s shares are listed on the Nasdaq Global Select Market (“NASDAQ”) and the Toronto Stock Exchange (“TSX”) under the trading symbol “ACB”, and on the Frankfurt Stock Exchange (“FSE”) under the trading symbol “21P”. The Company’s head office and principal address is 500 - 10355 Jasper Avenue, Edmonton, Alberta, Canada, T5J 1Y6. The Company’s registered and records office address is Suite 1500 – 1055 West Georgia Street, Vancouver, BC, Canada, V6E 4N7. The Company’s principal strategic business lines are focused on the production, distribution and sale of cannabis and cannabis related products in Canada and internationally. Aurora currently conducts the following key business activities in the jurisdictions listed below: • Production, distribution and sale of medical and consumer cannabis products in Canada pursuant to the Cannabis Act; • Distribution of wholesale medical cannabis in the European Union (“EU”) pursuant to the German Medicinal Products Act and German Narcotic Drugs Act; and • Distribution and sale of hemp-derived CBD products in the United States (“U.S.”) market. The U.S. represents the largest cannabis and hemp-derived cannabidiol (“CBD”) market globally and as such, Aurora continues to evaluate its alternatives to establishing an operating footprint in the U.S. During the year ended June 30, 2020, the Company acquired Reliva, LLC, a U.S Company based in Massachusetts specialized in the sale of hemp-derived CBD (Note 13(b)) as an entry into this market. As part of the U.S. market strategy, we are considering how various state and federal regulations will affect the Company’s business prospects. The Company is committed to only engage in activities which are permissible under both state and federal laws. During the year ended June 30, 2020, the Company announced a business transformation plan intended to better align the business financially with the current realities of the cannabis market in Canada while maintaining a sustainable platform for long-term growth. These actions included the rationalization of selling, general and administrative expenses through a reduction in corporate and production staff. The Company has also wound down and closed operations at four Canadian facilities: Aurora Prairie, Aurora Mountain, Aurora Vie, and Aurora Eau. Refer to Note 3 for further details regarding these restructuring actions.

Significant Accounting Policies

Significant Accounting Policies and Judgments	12 Months Ended
	Jun. 30, 2021
Accounting policies, accounting estimates and errors [Abstract]
Significant Accounting Policies and Judgments	Significant Accounting Policies and Judgments IFRS requires management to make judgments, estimates, and assumptions that affect the carrying values of certain assets and liabilities and the reported amounts of income and expenses during the period. Actual results may differ from these judgments, estimates, and assumptions. Significant accounting policies, which affect the consolidated financial statements as a whole, as well as key accounting estimates and areas of significant judgment are highlighted in this section. This note also describes change in accounting policies, new accounting standards, which have been adopted during 2021, and new accounting pronouncements, which are not yet effective but are expected to impact the Company’s consolidated financial statements in the future. Accounting policies, estimates, or judgments that have a significant effect on the amounts recognized in the financial statements include government grants (Note 5), biological assets (Note 9), inventory (Note 10), estimated useful lives of property, plant and equipment and intangible assets (Notes 11 and 15), impairment of non-financial assets (Notes 10, 11, and 15), business combinations (Note 13), convertible debentures (Note 16), share purchase warrants (Note 19(c)), share-based compensation (Note 20), deferred taxes (Note 24), segmented information (Note 28) and the fair value of financial instruments (Note 29). (a) Basis of Presentation and Measurement The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the IFRS Interpretations Committee (“IFRIC”). Unless otherwise noted, all amounts are presented in thousands of Canadian dollars, except share and per share data. For comparative purposes, the Company has reclassified certain immaterial items on the comparative consolidated statement of financial position and the consolidated statement of comprehensive loss to conform with the current period’s presentation. On May 11, 2020, the Company completed a one-for-twelve (1:12) reverse share split of all of its issued and outstanding common shares (“Share Consolidation”), resulting in a reduction in the issued and outstanding shares from 1,321,072,394 to 110,089,377. Shares reserved under the Company’s equity and incentive plans were adjusted to reflect the Share Consolidation. All share and per share data presented in the Company’s consolidated financial statements reflect the Share Consolidation unless otherwise noted. These consolidated financial statements were approved and authorized for issue by the Board of Directors of the Company on September 27, 2021. (b) COVID-19 Estimation Uncertainty In March 2020, the World Health Organization declared the outbreak of COVID-19 a global pandemic. During the year ended June 30, 2021, the COVID-19 pandemic has impacted revenue in the Canadian consumer market, particularly in Ontario, as governments imposed retail access restrictions to curbside pickup at points during the pandemic, and have changed their purchasing patterns to reflect the slow-down in the market. The production and sale of medical and consumer cannabis have been recognized as essential services across Canada. All of the Company’s facilities in Canada and internationally continue to be operational and the Company continues to work closely with local, national and international government authorities to ensure that the Company is following the required protocols and guidelines related to COVID-19 within each region. During the year ended June 30, 2021, the Company recognized an impairment for the U.S. CBD CGU as forecasted revenues have declined as a result of COVID-19 (Note 15(b)). Due to the rapid developments and uncertainty surrounding COVID-19, it is not possible to predict the impact that COVID-19 will have on the Company’s business, financial position and operating results in the future. In addition, it is possible that estimates in the Company’s financial statements will change in the near term as a result of COVID-19 and the effect of any such changes could be material, which could result in, among other things, impairment of long-lived assets including intangibles and goodwill. The Company is closely monitoring the impact of the pandemic on all aspects of its business. (c) Basis of Consolidation The consolidated financial statements include the financial results of the Company and its subsidiaries. Subsidiaries include entities which are wholly-owned as well as entities over which Aurora has the authority or ability to exert power over the investee’s financial and/or operating decisions (i.e. control), which in turn may affect the Company’s exposure or rights to the variable returns from the investee. The consolidated financial statements include the operating results of acquired or disposed entities from the date control is obtained or the date control is lost, respectively. All intercompany balances and transactions are eliminated upon consolidation. The Company’s principal subsidiaries during the year ended June 30, 2021 are as follows: Major subsidiaries Percentage Ownership Functional Currency 1769474 Alberta Ltd. (“1769474”) 100% Canadian Dollar 2105657 Alberta Inc. (“2105657”) 100% Canadian Dollar Aurora Cannabis Enterprises Inc. (“ACE”) (1) 100% Canadian Dollar Aurora Deutschland GmbH (“Aurora Deutschland”) 100% European Euro Aurora Nordic Cannabis A/S (“Aurora Nordic”) 100% Danish Krone Reliva, LLC (“Reliva”) 100% United States Dollar Whistler Medical Marijuana Corporation (“Whistler”) 100% Canadian Dollar ACB Captive Insurance Company Inc. (“Captive”) 100% Canadian Dollar (1) Effective July 1, 2020, ACE amalgamated with MedReleaf Corp. and CanniMed Therapeutics Inc. with ACE being the surviving entity. All shareholdings are of ordinary shares or other equity. Other subsidiaries, while included in the consolidated financial statements, are not material and have not been reflected in the table above. (d) Foreign Currency Translation The Company’s functional currency is the Canadian dollar. Transactions undertaken in foreign currencies are translated into Canadian dollars at daily exchange rates prevailing when the transactions occur. Monetary assets and liabilities denominated in foreign currencies are translated at period-end exchange rates and non-monetary items are translated at historical exchange rates. Realized and unrealized exchange gains and losses are recognized in the consolidated statements of comprehensive loss. The assets and liabilities of foreign operations are translated into Canadian dollars using the period-end exchange rates. Income, expenses, and cash flows of foreign operations are translated into Canadian dollars using average exchange rates. Exchange differences resulting from the translation of foreign operations into Canadian dollars are recognized in other comprehensive loss and accumulated in equity. (e) Cash and Cash Equivalents Cash and cash equivalents are financial assets that are measured at amortized cost, which approximate fair value. Cash and cash equivalents includes cash deposits in financial institutions and other deposits that are highly liquid and readily convertible into cash. Restricted cash represents the minimum cash and cash equivalents balance that the Company must maintain pursuant to the terms of the secured credit agreement with the Bank of Montreal (“BMO”) (Note 17) and funds reserved in the Captive to cover self-insurance over property related risks. As of June 30, 2021, $4.4 million and $15.0 million restricted cash is attributed collateral held for letters of credit and corporate credit cards (Note 17), and the Captive, respectively. (f) Investment Tax Credit Grants The Company is entitled to certain Canadian federal and provincial tax incentives for qualified expenditures. These investment tax credits (“ITCs”) are recorded as a reduction to the related expenditures in the fiscal period when there is reasonable assurance that such credits will be realized. Investment tax credits, whether or not recognized in the financial statements, may be carried forward to reduce future Canadian federal and provincial income taxes payable. The Company applies judgment when determining whether the reasonable assurance threshold has been met to recognize ITCs in the financial statements. The Company must interpret eligibility requirements in accordance with Canadian income tax laws and must assess whether future taxable income will be available against which the ITCs can be utilized. Any changes in these interpretations and assessments could have an impact on the amount and timing of ITCs recognized in the financial statements. (g) Provisions The Company recognizes a provision if there is a present legal or constructive obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and the obligation can be reliably estimated. The amount recognized as a provision reflects management’s best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. An onerous contract provision is recorded when the Company has a contract under which it is more likely than not that the unavoidable costs of meeting the contractual obligations will be greater than the economic benefits that the Company expects to receive under the contract. An onerous contract provision represents the lesser of the cost of exiting from the contract and the cost of fulfilling it. (h) Biological Assets and Inventory Non-Material Prior Period Error During the year ended June 30, 2021, a non-material error was identified in the valuation methodology for biological assets. As part of the fair value measurement, management incorporated the cannabis plant’s stage of growth in determining the fair value less costs to sell (“FVLCS”). In the period of harvest, the balance in biological assets was transferred directly to inventory at the average 48% stage of growth without adjusting for the incremental fair value to grow the plant through the full lifecycle. The Company now includes the incremental fair value of the plants in the valuation and transfers the biological assets to inventory at the full stage of growth at the point of harvest. Additionally, the Company revised certain key inputs used in determining FVLCS, including the incorporation of an effective yield factor based on the potency of cannabis produced. These changes primarily impacted unrealized fair value gains on biological assets and changes in fair value of inventory sold, both of which are non-cash impacts and are not material to the Company. Management evaluated the materiality of the errors, both quantitatively and qualitatively, and concluded that the changes were not material to the consolidated financial statements taken as a whole for any prior period. The Company has revised opening deficit and corrected the error by recasting the prior period information in these consolidated financial statements. The following is a summary of the impacts to the statement of financial position, the statement of comprehensive loss, and the statement of cash flows for the year ended June 30, 2020, prior to the impact of discontinued operations (Note 12(b)): June 30, 2020 Biological Assets and Inventory Adjustments June 30, 2020 Consolidated Statement of Financial Position Biological assets 35,435 (17,278) 18,157 Inventory 121,827 14,053 135,880 Deferred tax liability (3,946) — (3,946) Deficit (3,592,786) (3,225) (3,596,011) Year ended Biological Assets and Inventory Adjustments Year ended Consolidated Statement of Comprehensive Loss Cost of sales 277,234 9,167 286,401 Gross profit (loss) before fair value adjustments 1,672 (9,167) (7,495) Changes in fair value of inventory sold 91,825 57,274 149,099 Unrealized gain on changes in fair value of biological assets (56,614) (68,834) (125,448) Gross loss (33,539) 2,393 (31,146) Deferred tax recovery (78,303) 1,416 (76,887) Net loss from continuing operations (3,300,493) 977 (3,299,516) Net loss attributable to Aurora shareholders (3,283,671) 977 (3,282,694) Loss per share (basic and diluted) ($33.94) $0.01 ($33.93) Year ended Biological Assets and Inventory Adjustments Year ended Consolidated Statement of Cash Flows Unrealized gain on changes in fair value of biological assets (56,614) (68,834) (125,448) Changes in fair value of inventory sold 91,825 57,274 149,099 Deferred tax recovery (78,303) 1,416 (76,887) Changes in non-cash working capital 7,643 8,499 16,142 Net cash used in operating activities (337,952) — (337,952) (i) Adoption of New Accounting Pronouncements Amendments to IFRS 3: Definition of a Business In October 2018, the IASB issued “ Definition of a Business (Amendments to IFRS 3)” . The amendments clarify the definition of a business, with the objective of assisting entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition. The amendment provides an assessment framework to determine when a series of integrated activities is not a business. The amendments are effective for business combinations occurring on or after the beginning of the first annual reporting period beginning on or after January 1, 2020. The Company adopted the Amendments to IFRS 3 effective July 1, 2020 with no impact to the Company’s consolidated financial statements. Amendments to IFRS 9, IAS 39 and IFRS 7: Interest Rate Benchmark Reform The amendments revise the existing requirements for hedge accounting and are designed to support the provision of useful financial information by companies during the period of uncertainty arising from the phasing out of interest-rate benchmarks such as Interbank Offered Rates (“IBOR”). The amendments modify some specific hedge accounting requirements to provide relief from potential effects of the uncertainty caused by the IBOR reform. In addition, the amendments require companies to provide additional information to investors about their hedging relationships which are directly affected by these uncertainties. The amendments are effective for annual periods beginning on or after January 1, 2020, with earlier application permitted. The Company adopted the Amendments to IFRS 9, IAS 39 and IFRS 7 effective July 1, 2020 with no impact on the Company’s consolidated financial statements. (j) New Accounting Pronouncements The following IFRS standards have been recently issued by the IASB. Pronouncements that are irrelevant or not expected to have a significant impact have been excluded. Amendments to IAS 1: Classification of Liabilities as Current or Non-current The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2022. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendment narrowed the scope of certain recognition exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. An entity applies the amendments to transactions that occur on or after the beginning of the earliest comparative period presented. It also, at the beginning of the earliest comparative period presented, recognizes deferred tax for all temporary differences related to leases and decommissioning obligations and recognizes the cumulative effect of initially applying the amendments as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at that date. The amendment is effective for annual periods beginning on or after January 1, 2023 with early application permitted. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements.

Restructuring Provision

Restructuring Provision	12 Months Ended
	Jun. 30, 2021
Disclosure of other provisions, contingent liabilities and contingent assets [Abstract]
Restructuring Provision	Restructuring Provisions Accounting Policy A restructuring provision is recognized when the Company has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those individuals who are affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the restructuring, which reflect amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity. As described in Note 1, during the year ended June 30, 2020, the Company initiated a plan to close operations at certain production facilities in order to focus on production and manufacturing at the Company’s larger scale facilities. Additionally, the Company reduced the number of corporate and production level employees across the organization in an effort to reduce spending. During the year ended June 30, 2021, the Company recorded restructuring charges of $0.2 million (June 30, 2020 - $1.9 million) relating to workforce reductions associated with the closure of production facilities. During the year ended June 30, 2021, the Company entered into an agreement with Great North Distributors Inc. (“Great North”) to be the exclusive representative for Aurora’s Canadian cannabis retail brands. As a result of shifting consumer sales costs from a fixed internal sales force to variable contract sales, the Company recorded restructuring charges of $0.8 million (June 30, 2020 - nil) related to the workforce reductions. The provisions for restructuring and other charges represent the present value of the best estimate of the future outflow of economic benefits that will be required to settle the expected liabilities and may vary as a result of new events affecting the severances that will need to be paid. Total $ Balance, June 30, 2019 — Additions 1,947 Payments (1,390) Balance at June 30, 2020 557 Additions 1,011 Payments (1,568) Balance, June 30, 2021 — (a) Claims and Litigation From time to time, the Company and/or its subsidiaries may become defendants in legal actions and the Company intends to take appropriate action with respect to any such legal actions, including by defending itself against such legal claims as necessary. Other than the claims described below, as of the date of this report, Aurora is not aware of any other material or significant claims against the Company. On November 21, 2019, a purported class action proceeding was commenced in the United States District Court for the District of New Jersey against the Company and certain of its directors and officers on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities between October 23, 2018 and January 6, 2020. The complaint(s) alleges, inter alia, that the Company and certain of its officers and directors violated the federal securities laws by making false or misleading statements, materially overstated the demand and potential market for the Company’s consumer cannabis products; that the Company’s ability to sell products had been materially impaired by extraordinary market oversupply, that the Company’s spending growth and capital commitments were slated to exceed our revenue growth; that the Company had violated German law mandating that companies receive special permission to distribute medical products exposed to regulated irradiation techniques, and that the foregoing, among others, had negatively impacted the Company’s business, operations, and prospects and impaired the Company’s ability to achieve profitability. A motion to dismiss was filed on November 20, 2020 and granted by the court on July 7, 2021, however, the plaintiffs were given an opportunity to file an amended complaint no later than September 7, 2021. Pursuant to the July 7, 2021 order, the plaintiffs filed an amended complaint on September 7, 2021. The amended complaint makes new allegations pertaining to certain financial misrepresentation and improper revenue recognition by the Company, which allegations the Company is reviewing in preparing for its response to the amended complaint. While this matter is ongoing, the Company disputes the allegations and intends to continue to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matters described above. No provision has been recognized as at June 30, 2021 (June 30, 2020 - nil). The Company and its subsidiary, ACE, have been named in a purported class action proceeding which commenced on June 18, 2020 in the Province of Alberta in relation to the alleged mislabeling of cannabis products with inaccurate THC/CBD content. The class action involves a number of other parties including Aleafia Health Inc., Hexo Corp, Tilray Canada Ltd., among others, and alleges that upon laboratory testing, certain cannabis products were found to have lower THC potency than the labeled amount, suggesting, among other things, that plastic containers may be leeching cannabinoids. While this matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. No provision has been recognized as at June 30, 2021. A claim was commenced by a party to a former term sheet on June 15, 2020 with the Queen's Bench of Alberta against Aurora and a former officer alleging a claim of breach of obligations under said term sheet, with the plaintiff seeking $18.0 million in damages. While this matter is ongoing, the Company believes the action to be without merit and intends to defend the claim. No provision has been recognized as of June 30, 2021 (June 30, 2020 - nil). A claim was commenced on June 17, 2020 against Aurora by a former consultant of MedReleaf regarding stock options that were believed by the plaintiff to be granted prior to MedReleaf’s Initial Public Offering (“IPO”). These options were not on the records of MedReleaf at the time of due diligence or acquisition and, as such, no options were granted on closing of the acquisition. As of June 30, 2021, the Company had fully settled this claim for $1.3 million and is recognized in legal settlement and contract termination fees in the statement of comprehensive loss for the year ended June 30, 2021. On August 10, 2020, a purported class action lawsuit was filed with the Queen's Bench of Alberta against Aurora and certain executive officers in the Province of Alberta on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities and suffered losses as a result of Aurora releasing statements containing misrepresentations during the period of September 11, 2019 and December 21, 2019. The Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. No provision has been recognized as at June 30, 2021 (June 30, 2020 - nil). On October 2, 2020, a purported class action lawsuit was commenced in the United States District Court for the District of New Jersey against the Company and certain executive officers on behalf of persons or entities who purchased or otherwise acquired Aurora securities between February 13, 2020 and September 4, 2020. The complaint alleges, inter alia, that the Company and certain executive officers violated the federal securities laws by making false and/or misleading statements and/or failing to disclose that the Company had significantly overpaid for previous acquisitions and experienced degradation in certain assets, including its production facilities and inventory; the Company’s business transformation plan and cost reset failed to mitigate the foregoing issues; it was foreseeable that the Company would record significant goodwill and asset impairment charges; and as a result, the Company’s public statements were materially false and misleading. Lead plaintiff and lead counsel have been appointed and the Company is awaiting filing of their complaint. While this matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matters described above. No provision has been recognized as at June 30, 2021 (June 30, 2020 - nil). The Company was party to an arbitration matter with a third party with respect to a break fee believed to be due by Aurora under an agreement. Binding arbitration in favor of the other company was awarded on September 13, 2020 in the amount of $3.0 million plus interest and costs, and the payment was made by the Company on October 13, 2020. The settlement amount was recognized in legal settlement and contract termination fees in the statement of comprehensive loss. On January 4, 2021, a civil claim was filed with the Queen’s Bench of Alberta against Aurora and Hempco by a former landlord regarding unpaid rent in the amount of $8.9 million, representing approximately $0.4 million for rent in arrears and costs, plus $8.5 million for loss of rent and remainder of the term. The Company filed a statement of defense on March 24, 2021. While this matter is ongoing, the Company intends to continue to defend against the claims. No provision has been recognized as of June 30, 2021 (June 30, 2020 - nil). The Company is subject to litigation and similar claims in the ordinary course of our business, including claims related to employment, human resources, product liability and commercial disputes. The Company has received notice of, or are aware of, certain possible claims against us where the magnitude of such claims is negligible, or it is not currently possible for us to predict the outcome of such claims, possible claims or lawsuits due to various factors including: the preliminary nature of some claims; an incomplete factual record; and the unpredictable nature of opposing parties and their demands. Management is of the opinion, based upon legal assessments and information presently available, that it is unlikely that any of these claims would result in liability to the Company, to the extent not provided for through insurance or otherwise, would have a material effect on the consolidated financial statements, other than the claims described above. (b) Commitments (i) On September 8, 2020, the Company and the Ultimate Fighting Championship (“UFC”) mutually terminated its partnership. The Company paid $40.2 million as a termination fee which has been recognized in legal settlement and contract termination fees in the statement of comprehensive loss. (ii) Pursuant to a manufacturing agreement, the Company is contractually committed to purchase a minimum number of softgels each calendar year. If the Company fails to meet the required purchase minimum, then it is required to pay a penalty fee equal to the difference between the actual purchased quantity and the required purchase minimum multiplied by cost of the softgels. The Company expects to meet the purchase minimum for 2021 and as such, no provision was recorded as at June 30, 2021 (June 30, 2020 - $0.9 million) (iii) The Company has various lease commitments related to various office space, production equipment, vehicles, facilities and warehouses expiring between July 2021 and June 2033. The Company has certain leases with optional renewal terms that the Company may exercise at its option. (iv) During the year ended June 30, 2021, the Company indefinitely halted construction at the Aurora Sun facility. The facility had an existing utility supply contract which included annual minimum energy consumption commitments. As at June 30, 2021, the Company recognized a $2.1 million (June 30, 2020 - nil) onerous contract provision which represents the lesser of the costs of exiting the contract and the cost of fulfilling it. Additionally, the Company impaired $10.3 million deposits related to Sun. The provision and impairment loss have been included in other gains (losses) and impairment of deposits, respectively, on the statement of comprehensive loss (Note 22). In addition to lease liability commitments disclosed in Note 30(b), the Company has the following future capital commitments, purchase commitments and retention payments, which are due in the next five years and thereafter: $ Next 12 months 4,073 Over 1 year to 2 years 2,066 Over 2 years to 3 years 2,066 Over 3 years to 4 years 1,894 10,099

Accounts Receivable

Accounts Receivable	12 Months Ended
	Jun. 30, 2021
Subclassifications of assets, liabilities and equities [abstract]
Accounts Receivable	Accounts Receivable Accounting Policy Accounts receivable are recognized initially at fair value and subsequently measured at amortized cost, less any provisions for impairment. Financial assets measured at amortized cost are assessed for impairment at the end of each reporting period. Impairment provisions are estimated using the expected credit loss impairment model where any expected future credit losses are provided for, irrespective of whether a loss event has occurred at the reporting date. Estimates of expected credit losses take into account the Company’s collection history, deterioration of collection rates during the average credit period, as well as observable changes in and forecasts of future economic conditions that affect default risk. Where applicable, the carrying amount of a trade receivable is reduced for any expected credit losses through the use of an allowance for doubtful accounts (“AFDA”) provision. Changes in the AFDA provision are recognized in the statement of comprehensive loss. When the Company determines that no recovery of the amount owing is possible, the amount is deemed irrecoverable and the financial asset is written off. Notes June 30, 2021 June 30, 2020 $ $ Trade receivables 30(a) 42,030 45,199 Sales taxes receivable 1,625 5,912 Lease receivable 30(a) 978 — Consideration receivable from divestiture 12(b) 2,167 — Government grant receivable 5 6,617 — Other receivables (1) 2,844 2,999 56,261 54,110 (1)

Government Grant

Government Grant	12 Months Ended
	Jun. 30, 2021
Government Grants [Abstract]
Government Grant	Government Grant Accounting Policy The Company recognizes government grants when there is reasonable assurance that it will comply with the conditions required to qualify for the grant, and that the grant will be received. Government grants related to income are recognized as other gains (losses) in the statement of comprehensive loss while government grants related to assets, including non-monetary grants at fair value, are recognized as a reduction of the related asset’s carrying amount. In April 2020, the Government of Canada announced the Canada Emergency Wage Subsidy (“CEWS”) program. CEWS provides a wage subsidy on eligible remuneration, subject to limits per employee, to eligible employers based on certain criteria, including the demonstration of revenue declines. The Company has determined that it has qualified for this subsidy and applied for CEWS. For the year ended June 30, 2021, the Company has recognized $31.9 million (June 30, 2020 - nil) in government grant income within other gains (losses) in the statement of comprehensive loss. Estimation uncertainty arises when interpreting certain definitions as prescribed by CEWS. As such, of the $36.2 million (June 30, 2020 - nil) cash received from CEWS, $10.9 million is recognized as other current liabilities on the statement of financial position. Subsequent to June 30, 2021, the Company received an additional $1.3 million cash from CEWS. During the year ended June 30, 2021, the Company received a $3.6 million government grant related to the installation of a heat and power system which reduced electricity consumption from a city power grid. The grant was recognized against the asset and reduced the carrying value by $3.6 million (Note 11).

Investments

Investments	12 Months Ended
	Jun. 30, 2021
Interests in other entities [Abstract]
Investments	Investments (a) Cann Group Limited (“Cann Group”) Cann Group is a public company listed on the Australian Stock Exchange and is licensed in Australia for research and cultivation of medical cannabis for human use. As of June 30, 2020, the Company held an aggregate of 31,956,347 shares in Cann Group, representing a 22.4% ownership interest. Given that the Company had significant influence over Cann Group, the investment was accounted for under the equity method (Note 8) and had a fair value of approximately $23.4 million (A$25.0 million) based on Cann Group’s closing stock price of A$0.79 on June 30, 2020. During the year ended June 30, 2020, the Company assessed the carrying value of the investment against the estimated recoverable amount. As a result, the Company recognized $37.2 million of impairment charges for the year ended June 30, 2020 through the statement of comprehensive loss (Note 8). On July 23, 2020, the Company no longer held significant influence over Cann Group as the Company’s percentage ownership interest was diluted to approximately 18%. As a result, the $16.97 million carrying value of the Company’s equity investment was derecognized from investment in associates (Note 8) and reclassified to marketable securities (Note 7(a)) at its fair value of $15.53 million, calculated based on the July 23, 2020 quoted market price of A$0.51. This resulted in the recognition of a $1.44 million loss on the deemed disposal of the investment in associate during the year ended June 30, 2021 (Note 22). On October 9, 2020, the Company sold all of its 31,956,347 common shares held in Cann Group at A$0.20 per share for net proceeds of $5.9 million. The fair value of the Cann Group shares on October 9, 2020 was $6.0 million, which resulted in a cumulative loss of $9.5 million recognized through OCI during the year ended June 30, 2021. (b) Radient Technologies Inc. (“Radient”) Radient is a public company listed on the TSX Venture Exchange (“TSXV”) and is a commercial manufacturer of cannabis derivatives, formulations and products. As of June 30, 2021, the Company held an aggregate of 37,643,431 shares in Radient (June 30, 2020 – 37,643,431) with a fair value of $3.0 million (June 30, 2020 - $6.0 million) resulting in an unrealized loss of $3.0 million for the year ended June 30, 2021 (year ended June 30, 2020 - $24.8 million unrealized fair value loss)(Note 7(a)). During the year ended June 30, 2020, the Company’s 4,541,889 warrants in Radient expired unexercised, resulting in the recognition of an unrealized loss of $0.1 million. (c) Alcanna Inc. (“Alcanna”) Alcanna is an Alberta based public company listed on the TSX. Its principal business activity is the retailing of wines, beers and spirits and the retailing of cannabis. (i) Common Shares and Investment in Associate During the year ended June 30, 2020, the Company disposed of its investment in Alcanna, representing 9,200,000 common shares or a 24.8% ownership interest. The Company received gross proceeds of $27.6 million at an average price of $3.00 per share and recognized a $12.0 million accounting gain on disposal. The proceeds were used to repay a portion of the Credit Facility (Note 17). Prior to the disposal, management had significant influence over Alcanna and accounted for the investment under the equity method (Note 8). During the year ended June 30, 2020, the Company assessed the carrying value of the investment against the estimated recoverable amount. As a result, the Company recognized $27.7 million of impairment charges for the year ended June 30, 2020. As of June 30, 2020, the Company no longer held any shares of Alcanna. (ii) Warrants During the year ended June 30, 2020, 10,130,000 warrants expired unexercised and 1,750,000 warrants were canceled. As at June 30, 2020, the Company held no warrants in Alcanna. (d) Capcium Inc. (“Capcium”) Capcium is a Montreal-based private company and is in the business of manufacturing soft-gels. As at June 30, 2020, the Company held 5,371 convertible debentures for a total cost of $4.9 million. The 5,371 convertible debentures bore interest at 8% per annum and matured on September 5, 2020. The debentures were convertible at the option of Aurora upon the occurrence of a Liquidity Event into units of Capcium at the lesser of (i) the price that is 20% discount to the Liquidity Event Price; and (ii) the price determined based on a pre-money value of $80.0 million at the time of the Liquidity Event. Each unit consisted of one common share and one common share purchase warrant exercisable into one common share at a price that is 50% greater than the conversion price for 2 years from the completion of a Liquidity Event. A Liquidity Event is defined as the occurrence of either a public offering, a reverse take-over or a merger transaction which results in the common shares of Capcium being listed on a recognized stock exchange. Included in the 5,371 convertible debentures is 488 convertible debentures received in 2019 for no additional consideration as Capcium had not completed a Liquidity Event. In July 2020, the Company converted its 5,371 convertible debentures with a principal balance of $5.4 million and a fair value of nil (June 30, 2020 - nil) into 5,371,300 Series A preferred shares. The Series A preferred shares accrue an annual per share dividend of 8% and rank subordinate to the Series B preferred shares described below. In the event of a liquidity event, which is the occurrence of a merger, consolidation, sale, lease, transfer, exclusive license or other disposal of all or substantially all of the assets of Capcium, the Series A preferred shares shall automatically convert into a number of common stock equal to 15% of the issued and outstanding common stock on a fully diluted basis. As at June 30, 2021, the Series A preferred shares had a nominal fair value resulting in an unrealized loss of nil for the year ended June 30, 2021. During the year ended June 30, 2021, the Company subscribed for 1,851,086 Series B preferred shares of Capcium for $1.9 million (Note 7(a)). In the event of a liquidity event, Series B preferred shareholders of Capcium shall receive a cash payment equal to twice the initial investment and the Series B preferred shares shall automatically convert into a number of common stock based on the fair market value at that time. In the event of an IPO liquidity event, which is the occurrence of either a public offering or a reverse take-over, the Series B preferred shares shall automatically convert into a number of common stock based on the fair market value at that time. As at June 30, 2021, the Series B preferred shares had a nominal fair value resulting in an unrealized loss of $1.9 million for the year ended June 30, 2021. In conjunction with the Company’s investment, the parties amended an existing manufacturing agreement to reduce the Company’s annual minimum purchase commitment by 20.0 million capsules (Note 26(b)(ii)). The Company continues to hold 8,828,662 common shares in Capcium as of June 30, 2021 (June 30, 2020 - 8,828,662) representing an 18% ownership interest based on common shares outstanding (June 30, 2020 - 19%). Given that the Company has significant influence over Capcium, the investment has been accounted for under the equity method (Note 8). During the year ended June 30 2020, the Company identified indicators of impairment within its Capcium investment and as such, assessed the carrying value of the investment against the estimated recoverable amount. The recoverable amount of the investment was determined using a value-in-use calculation by discounting the most recent expected future net cash flows of the Company from the investment. As a result, the Company recognized $9.0 million of impairment charges for the year ended June 30, 2020 which has been recognized through the statement of comprehensive loss. (e) The Green Organic Dutchman Holdings Ltd. (“TGOD”) TGOD is an Ontario based licensed producer of cannabis in Canada and is publicly listed on the TSX. During the year ended June 30, 2020, the Company sold all of its 28,833,334 common shares of TGOD for gross proceeds of $86.5 million at an average price of $3.00 per share. As a result, the Company recognized a realized loss of $115.3 million during the year ended June 30, 2020, of which $6.7 million were losses recognized during the year ended June 30, 2020. The realized loss was calculated based on the deemed cost of $6.94 per share which represents the September 27, 2018 quoted market price at the time the Company lost significant influence. As at June 30, 2020, the Company no longer held any shares of TGOD. During the year ended June 30, 2020, 3,170,625 participation right warrants held in TGOD expired unexercised resulting in an unrealized loss of $0.6 million. On February 28, 2021, the Company’s 16,666,667 subscription receipt warrants expired unexercised. The subscription receipt warrants had a fair value of $1.1 million at June 30, 2020 and was estimated using the quoted market price of $0.065. As a result, the Company recognized an unrealized fair value loss of $1.1 million for the year ended June 30, 2021 (June 30, 2020 - $22.4 million)(Note 7(b)). (f) Choom Holdings Inc. (“Choom”) Choom is a consumer cannabis company that is developing retail networks across Canada. Choom is publicly listed on the Canadian Securities Exchange. (i) Convertible Debenture As of June 30, 2020, the Company held a $20.0 million unsecured convertible debenture in Choom with a second ranking security interest over Choom’s present and after-acquired property. The debenture bears interest at 6.5% per annum, matures on November 2, 2022, and is convertible into common shares of Choom at $0.65 per share. As at June 30, 2021, the interest receivable balance from Choom was $2.1 million (June 30, 2020 – $1.5 million)(Note 4). As of June 30, 2021, the convertible debenture had a fair value of $18.2 million (June 30, 2020 – $20.5 million) resulting in an unrealized loss of $2.3 million for the year ended June 30, 2021 (June 30, 2020 – $1.1 million unrealized loss)(Note 7(b)). The fair value of the convertible debenture was estimated using the FINCAD model based on the following assumptions: share price of $0.08 (June 30, 2020 – $0.14); credit spread of 14.46% (June 30, 2020 – 8.58%); dividend yield of 0% (June 30, 2020 – 0%); stock price volatility of 119.39% (June 30, 2020 – 121.88%); and an expected life of 1.34 years (June 30, 2020 – 2.34 years). Effective July 8, 2021, the Company restructured its debt with Choom by extinguishing the $20.0 million unsecured convertible debenture and accrued interest in exchange for: (i) 79,754,843 common shares providing the Company with a 19.9% ownership interest in Choom; (ii) an amended Investor Rights Agreement providing the right to nominate up to two directors to Choom’s Board of Directors and a participation right to maintain Aurora’s pro-rata ownership; (iii) a debt restructuring fee payable by Choom to Aurora based on products sold at Choom’s retail stores; and (iv) a $6.0 million secured convertible debenture (“2021 Debenture”). The 2021 Debenture is secured with a second ranking security interest over Choom’s future secured and all current unsecured and unsubordinated indebtedness. The 2021 Debenture bears interest at 7.0% per annum, matures on December 23, 2024, and is convertible into common shares of Choom at $0.10 per share. (ii) Warrants As of June 30, 2020, the Company held an aggregate of 96,464,248 share purchase warrants in Choom with a nominal fair value. The share purchase warrants were exercisable between $1.25 and $2.75 per share beginning November 2, 2018. The warrants expired unexercised on November 2, 2020 resulting in a nominal unrealized loss for the year ended June 30, 2020. (iii) Common Shares and Investment in Associate Per the terms of the arrangement and in accordance with the Cannabis Retail Regulations in Ontario, licensed producers are subject to an ownership interest cap in licensed retailers. On December 12, 2019, the Cannabis Retail Regulations in Ontario was amended increasing the ownership restriction to 25% from 9.9%. As a result, the Company obtained significant influence in Choom based on existing and potential voting rights effective December 12, 2019, being the date of the amendment. The 9,859,155 common shares held in Choom had a fair value of $1.8 million based on a quoted market price of $0.18 per share and the Company’s investment was reclassified from marketable securities (Note 7(a)) to investment in associates (Note 8). The Company recognized an unrealized loss of $2.6 million for the year ended June 30, 2020, and the cumulative unrealized loss of $5.2 million as at December 12, 2019 was reclassified from other comprehensive loss to deficit. During the year ended June 30, 2020, the Company assessed the carrying value of the investment against the estimated recoverable amount and as a result, recognized an impairment charge of $0.4 million through the statement of comprehensive loss (Note 8). As a result of the warrants expiring on November 2, 2020, the Company’s diluted percentage ownership interest decreased and Aurora no longer held significant influence over Choom. The $0.6 million carrying value of the Company’s equity investment was derecognized from investment in associates (Note 8) and reclassified to marketable securities (Note 7(a)) at its fair value of $0.8 million, calculated based on the November 2, 2020 quoted market price of $0.08 per share. This resulted in the recognition of a $0.2 million gain on the deemed disposal of the investment in associate during the year ended June 30, 2021 (Note 22). As of June 30, 2021, the Company held 9,859,155 (June 30, 2020 - 9,859,155) common shares in Choom, representing a 3.03% (June 30, 2020 - 4.37%) ownership interest with a fair value of $0.7 million (June 30, 2020 - $1.4 million) based on the closing stock price of $0.08 (June 30, 2020 - $0.14). (g) Investee-B Investee-B is a private Canadian company that cultivates, manufactures, and distributes medical cannabis products in Jamaica. The Company holds a $12.4 million (US $10.0 million) convertible debenture in Investee-B that bears interest at 1.5% per annum, payable in cash or common shares equal to the fair value of shares at the time of issuance. The debentures are convertible into common shares of Investee-B at US $4.9585 at Aurora’s option until July 2, 2023. As part of the arrangement, Aurora has the right to: (i) participate in any future equity offerings of Investee-B to enable Aurora to maintain its percentage ownership interest, and (ii) to nominate a director to Investee-B’s Board of Directors as long as the Company owns at least a 10% interest. As of June 30, 2021, the convertible debenture had a fair value of $14.4 million (US $11.6 million) (June 30, 2020 – $16.1 million (US $11.9 million))(Note 7(b)). The Company recognized unrealized gains of $0.4 million for the year ended June 30, 2021 (June 30, 2020 – $1.5 million unrealized loss)(Note 7(b)). The fair value was estimated using two coupled Black-Scholes models based on the following assumptions: estimated share price of $3.71 (June 30, 2020 – $3.71); risk-free interest rate of 0.29% (June 30, 2020 – 2.88%); dividend yield of 0% (June 30, 2020 – 0%); stock price volatility of 44.75% (June 30, 2020 – 44.45%); credit spread of 0.48% (June 30, 2020 – 74.90%) and an expected life of 2.01 years (June 30, 2020 – 3.01 years). If the estimated volatility increases or decreases by 10%, the estimated fair value would increase or decrease by approximately $0.2 million (June 30, 2020 – $0.2 million). If the estimated share price increases or decreased by 10%, the estimated fair value would increase or decrease by approximately $0.3 million (June 30, 2020 – $0.3 million). (h) High Tide Inc. (“High Tide”) High Tide is an Alberta based, retail focused cannabis company and is publicly listed on the TSXV. On December 12, 2018, the Company invested $10.0 million in unsecured convertible debentures bearing an interest rate of 8.5% per annum and maturing on December 12, 2020 (the “December 2018 Debentures”). The December 2018 Debentures are convertible into common shares of High Tide at $0.75 per share at the option of the Company at any time after June 12, 2019. On June 14, 2019, the Company invested $1.0 million in unsecured convertible debentures of High Tide bearing interest of 10.0% per annum, payable annually in advance in common shares of High Tide and maturing in two years from the date of issuance (the “June 2019 Debentures”). The June 2019 Debentures are convertible into common shares of High Tide at $0.75 per share at the option of the Company at any time after December 14, 2019. The Company also received 1,333,333 warrants, each warrant entitling the Company to acquire one common share at an exercise price of $0.85 per share for a period of two years. On November 14, 2019, the Company invested $2.0 million in senior unsecured convertible debentures of High Tide bearing an interest rate of 10% per annum and maturing on November 14, 2021 (the “November 2019 Debentures”). The November 2019 Debentures are convertible into common shares of High Tide at $0.252 per share at the option of the Company any time after May 14, 2020. The Company also received 7,936,507 warrants, each warrant entitling the Company to acquire one common share at an exercise price of $0.50 per share for a period of two years. On July 23, 2020, the Company entered into an amended restated secured convertible debenture (the “July 2020 Debenture”) agreement for its December 2018 Debentures. Under the terms of the amendment, the July 2020 Debenture is secured against the assets and properties of High Tide, bears no interest, are convertible into common shares of High Tide at $0.425 per share at the option of the Company at any time, and matures on January 1, 2025. The Company has also entered into a debt restructuring agreement whereby High Tide will pay a 0.5% royalty payment on all non-Aurora product revenue generated by High Tide beginning November 1, 2021, with an automatic increase of an additional 0.5% each subsequent year. Payments under the July 2020 Debentures can be offset against other obligations between Aurora and High Tide. The conversion of the July 2020 Debenture is subject to Aurora holding no more than a 25% ownership interest in High Tide in accordance with the ownership restriction applicable to licensed producers under the Cannabis Retail Regulations in Ontario. The June 2019 Debentures,and November 2019 Debentures are subject to Aurora holding no more than a 9.9% ownership interest in High Tide under the debenture agreements. During the year ended June 30, 2021, the Company converted its $1.0 million June 2019 Debentures and $2.0 million November 2019 Debentures into 9,269,840 common shares at a weighted average conversion price of $0.42 with a fair value of $6.3 million (June 30, 2020 - $2.7 million). The Company also exercised 7,936,507 warrants held in High Tide at $0.50 per warrant with a fair value of $2.8 million (June 30, 2020 - $0.2 million) for a cost of $4.0 million. Additionally, the Company sold all of its 18,650,197 common shares held in High Tide at a weighted average price of $0.64 per share for net proceeds of $11.8 million. As a result, the Company recognized a realized loss of $1.3 million through comprehensive loss during the year ended June 30, 2021. The realized loss was calculated based on the deemed cost of $13.1 million which represents the warrant exercise cost and the fair value of the derivatives on the conversion date. As of June 30, 2021, the Company held no common shares of High Tide (June 30, 2020 - 267,380). The remaining 1,333,333 warrants exercisable at $0.85 per warrant expired unexercised on June 14, 2021 resulting in a nominal fair value loss during the year ended June 30, 2021 (June 30, 2020 - nominal). During the year ended June 30, 2021, $0.4 million of High Tide service fees (June 30, 2020 - nil) incurred by the Company were applied against the principal outstanding under the July 2020 convertible debentures. As of June 30, 2021, the remaining July 2020 convertible debentures had a fair value of $18.7 million (June 30, 2020 – $9.8 million), resulting in an unrealized gain of $9.3 million for the year ended June 30, 2021 (June 30, 2020 – $0.6 million) net of $0.4 million in repayments. The fair value of the convertible debentures was estimated using the FINCAD model with the following assumptions: share price of $0.66 (June 30, 2020 – $0.16); credit spread of 11.9% (June 30, 2020 – 12.3%); dividend yield of 0% (June 30, 2019 – 0%); stock price volatility of 102.0% (June 30, 2020 – 106.0%) and an expected life of 3.51 years (June 30, 2020 – 0.45 years). (i) Australis Capital Inc. (“ACI”) ACI is a public company that is focused on investments and acquisitions in the cannabis space in the growing U.S. cannabis market. ACI was previously wholly-owned by Aurora and was spun-out to Aurora shareholders on September 19, 2018. As of June 30, 2021 and June 30, 2020, the Company held the following restricted back-in right warrants: (a) 22,628,751 warrants exercisable at $0.20 per share expiring September 19, 2028; and (b) The number of warrants equal to 20% of the number of common shares issued and outstanding in ACI as of the date of exercise. The warrants are exercisable at the five-day volume weighted average trading price (“VWAP”) of ACI’s shares and have an expiration date of September 19, 2028. Aurora is restricted from exercising the back-in right warrants unless all of ACI’s business operations in the U.S. are permitted under applicable U.S. federal and state laws and Aurora has received consent of the TSX and any other stock exchange on which Aurora may be listed, as required. As of June 30, 2021, the warrants remain un-exercisable. As of June 30, 2021, the warrants had a fair value of $5.7 million (June 30, 2020 – $3.2 million) estimated using the Binomial model with the following assumptions: share price of $0.32 (June 30, 2020 – $0.22); risk-free interest rate of 1.66% (June 30, 2020 – 0.93%); dividend yield of 0% (June 30, 2020 – 0%); stock price volatility of 116.44% (June 30, 2020 – 116.01%); an expected life of 7.23 years (June 30, 2020 – 8.23 years); and adjusted for a probability factor of legalization of cannabis in the U.S. under federal and certain state laws. As a result, the Company recognized a $2.5 million unrealized gain on fair value during the year ended June 30, 2021 (June 30, 2020 – $6.9 million unrealized loss)(Note 7(b)). (j) EnWave Corporation (“EnWave”) EnWave is a Vancouver-based advanced technology company that has developed Radiant Energy Vacuum (“REV™”) – a method for the precise dehydration of organic materials. Enwave is publicly listed on the TSXV. On April 29, 2020, the Company sold all of its the 5,302,227 common shares of EnWave Corporation at $0.80 per share for net proceeds of $4.1 million. Based on the deemed cost of $1.89 per share, which represents the acquisition date quoted market price, the transaction resulted in a realized loss of $5.9 million. Of the $5.9 million realized loss, $8.5 million of fair value losses were recognized during the year ended June 30, 2020. As of June 30, 2020, the Company no longer held any shares in EnWave. (k) Investee-C Investee-C is a privately held Licensed Producer, based in Ontario, focused on growing premium craft cannabis in Canada. On May 19, 2021, the Company invested $2.5 million in a secured convertible debenture that matures on October 31, 2022. The debenture bears interest at 8% per annum on the outstanding principal with the first interest payable quarterly in arrears beginning September 30, 2021. The debenture is convertible into common shares of Investee-C at a 15% discount to, the first to occur of: (i) the consideration received by a holder of Investee-C common shares pursuant to a change of control, or (ii) the issuance price of Investee-C common shares pursuant to a public offering. As of June 30, 2021, the convertible debenture had a fair value of $2.5 million estimated using the FINCAD model with the following assumptions: interest rate volatility of 44%; risk-free rate of 0.8%; credit spread of 7%; and an expected life of 1.34 years.

Marketable Securities and Deriv

Marketable Securities and Derivatives	12 Months Ended
	Jun. 30, 2021
Financial instruments [Abstract]
Marketable Securities and Derivatives	Marketable Securities and Derivatives (a) Marketable securities Accounting Policy Marketable securities are initially measured at fair value and are subsequently measured at fair value through profit or loss (“FVTPL”) or are designated at fair value through other comprehensive income (loss) (“FVTOCI”). The Company designates its marketable securities as financial assets measured at FVTOCI. This designation is made on an instrument-by-instrument basis and if elected, subsequent changes in fair value are recognized in other comprehensive (loss) income only and not through profit or loss upon disposition. As at June 30, 2021, the Company held the following marketable securities: Financial asset hierarchy level Level 1 Level 1 Level 1 Level 3 Level 1 Level 1 Level 1 Level 1 Level 3 Marketable securities designated at FVTOCI Micron Cann Group Radient Capcium TGOD Choom High Tide EnWave Other immaterial investments Total Note 6(a) Note 6(b) Note 6(d) Note 6(e) Note 6(f) Note 6(h) Note 6(j) $ $ $ $ $ $ $ $ $ $ Balance, June 30, 2019 1,148 — 30,866 — 93,132 4,388 95 12,619 1,000 143,248 Disposals (191) — — — (86,465) — — (4,138) — (90,794) Transfer to investment in associates — — — — — (1,775) — — — (1,775) Loss on changes in fair value (957) — (24,845) — (6,667) (2,613) (50) (8,481) — (43,613) Balance, June 30, 2020 — — 6,021 — — — 45 — 1,000 7,066 Additions (Disposals) — (6,013) — 1,851 — — 1,284 — (61) (2,939) Transfer from investment in associates — 15,525 — — — 789 — — — 16,314 Loss on changes in fair value — (9,512) (3,011) (1,851) — (48) (1,329) — (939) (16,690) Balance, June 30, 2021 — — 3,010 — — 741 — — — 3,751 Loss on marketable securities Year ended June 30, 2020 OCI unrealized loss (957) — (24,845) — (6,667) (2,613) (50) (2,619) — (37,751) OCI realized loss — — — — — — — (5,862) — (5,862) Year ended June 30, 2021 OCI unrealized loss — — (3,011) (1,851) — (48) (55) — (939) (5,904) OCI realized loss — (9,512) — — — — (1,274) — — (10,786) (b) Derivatives Accounting Policy Derivatives are initially measured at fair value and are subsequently measured at FVTPL. If the transaction price does not equal to fair value at the point of initial recognition, management measures the fair value of each component of the investment and any unrealized gains or losses at inception are either recognized in profit or loss or deferred and recognized over the term of the investment, depending on whether the valuation inputs are based on observable market data. The resulting unrealized gain or loss at inception and subsequent changes in fair value are recognized in profit or loss for the period. Transaction costs, which are directly attributable to the acquisition of the investment, are expensed as incurred. Refer to Note 29 for significant judgments in determining the fair value of derivative financial instruments. As of June 30, 2021, the Company held the following derivative investments: Financial asset hierarchy level Level 3 Level 2 Level 2 Level 3 Level 2 Level 2 Level 3 Level 3 Derivatives and convertible debentures at FVTPL Capcium TGOD Choom Investee-B High Tide ACI Investee-C Other immaterial investments Total Note 6(d) Note 6(e) Note 6(f) Note 6(g) Note 6(h) Note 6(i) Note 6(k) $ $ $ $ $ $ $ $ $ Balance, June 30, 2019 7,518 24,162 19,369 14,316 10,241 10,083 — 720 86,409 Additions (Disposals) — — — — 2,000 — — (49) 1,951 Unrealized gain (loss) on changes in fair value (7,518) (23,030) 1,130 1,465 419 (6,905) — (660) (35,099) Foreign exchange gain — — — 321 — — — — 321 Balance, June 30, 2020 — 1,132 20,499 16,102 12,660 3,178 — 11 53,582 Additions (Disposals) — — — — (9,042) — 2,500 — (6,542) Repayment — — — — (416) — — — (416) Unrealized gain (loss) on changes in fair value — (1,132) (2,348) (367) 15,463 2,483 12 (11) 14,100 Foreign exchange loss — — — (1,342) — — — — (1,342) Balance, June 30, 2021 — — 18,151 14,393 18,665 5,661 2,512 — 59,382 Unrealized gain (loss) on derivatives (Note 22) Year ended June 30, 2020 Foreign exchange gain — — — 321 — — — — 321 Inception gains amortized — — — — — — — 709 709 Unrealized gain (loss) on changes in fair value (7,518) (23,030) 1,130 1,465 419 (6,905) — (660) (35,099) (7,518) (23,030) 1,130 1,786 419 (6,905) — 49 (34,069) Year ended June 30, 2021 Foreign exchange loss — — — (1,342) — — — — (1,342) Unrealized gain (loss) on changes in fair value — (1,132) (2,348) (367) 15,463 2,483 12 (11) 14,100 — (1,132) (2,348) (1,709) 15,463 2,483 12 (11) 12,758 Accounting Policy Convertible debentures are financial instruments which are accounted for separately dependent on the nature of their components: a financial liability and an equity instrument. The identification of such components embedded within a convertible debenture requires significant judgment given that it is based on the interpretation of the substance of the contractual arrangement. Where the conversion option has a fixed conversion rate, the financial liability, which represents the obligation to pay coupon interest on the convertible debentures in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. Where the conversion option has a variable conversion rate, the conversion option is recognized as a derivative liability measured at fair value through profit and loss. The residual amount is recognized as a financial liability and subsequently measured at amortized cost. The determination of the fair value is also an area of significant judgment given that it is subject to various inputs, assumptions and estimates including: contractual future cash flows, discount rates, credit spreads and volatility. Transaction costs are apportioned to the debt liability and equity components in proportion to the allocation of proceeds. Mar 2018 Jan 2019 Total $ $ $ Balance, June 30, 2019 212,094 291,487 503,581 Conversion of debt (219,614) — (219,614) Interest paid (7,948) (27,789) (35,737) Accretion 9,857 26,942 36,799 Accrued interest 7,917 25,548 33,465 Principal repayment (2,306) — (2,306) Unrealized gain on foreign exchange — 10,850 10,850 Balance, June 30, 2020 — 327,038 327,038 Current portion — (32,110) (32,110) Long-term portion — 294,928 294,928 Balance, June 30, 2020 — 327,038 327,038 Interest paid — (24,364) (24,364) Accretion — 30,265 30,265 Accrued interest — 24,311 24,311 Unrealized gain on foreign exchange — (29,319) (29,319) Balance, June 30, 2021 — 327,931 327,931 Current portion — (34,749) (34,749) Long-term portion — 293,182 293,182 (i) On March 9, 2018, the Company completed a private placement of $230.0 million 2-year unsecured convertible debentures (the ”March 2018 Debentures”). The March 2018 Debentures bore interest at 5% per annum, payable semi-annually. The March 2018 debentures were convertible by the holder into common shares of the Company at a price of $156.60 per share subject to a forced conversion if the VWAP of the Company’s common shares exceeded $204.00 per share for 10 consecutive trading days. In November 2019, the Company provided notice to all holders of the March 2018 Debentures of an option to voluntarily convert their debentures at a temporarily amended early conversion price of $39.40 (the “Amended Early Conversion Price”) calculated based on a 6% discount to the average daily VWAP of Aurora’s common shares on both the Canadian and U.S. stock exchanges. On November 25, 2019, $227.0 million principal amount, or approximately 99%, of the March 2018 Debentures were converted under the Amended Early Conversion Price into 5,761,260 common shares of Aurora. Debenture holders that elected to convert also received a total of $7.9 million of interest paid in cash which was comprised of: (i) $4.7 million of accrued and unpaid interest from the last interest payment date, being June 30, 2019, up to, but excluding, November 25, 2019, and (ii) $3.2 of million future unpaid interest from November 25, 2019, up to, but excluding, the date of maturity of the Debentures, being March 9, 2020. In accordance with IAS 32 - Financial Instruments: Presentation , the reduction of the conversion price to induce early conversion resulted in a loss of $172.3 million during the year ended June 30, 2020 (Note 22). The loss is calculated as the difference between the fair value of the consideration the holders received on conversion under the revised terms and the fair value of the consideration the holders would have received under the original terms of the agreement. On March 6, 2020, the Company repaid the remaining principal balance of $2.3 million in cash. (ii) On January 24, 2019, the Company issued $460.6 million (US$345.0 million) in aggregate principal amount of Convertible Senior Notes due 2024 (“Senior Notes”) issued at par value. Holders may convert all or any portion of the Senior Notes at any time. The Senior Notes are unsecured, mature on February 28, 2024 and bear cash interest semi-annually at a rate of 5.5% per annum. The initial conversion rate for the Senior Notes is 11.53 common shares per US$1,000 principal amount of Senior Notes, equivalent to an initial conversion price of approximately US$86.72 per common share. On and after February 28, 2022 and prior to February 28, 2024, the Senior Notes are redeemable in whole or in part from time to time at the Company’s option at par plus accrued and unpaid interest, provided that the VWAP of the shares on the Nasdaq for at least 20 trading days, during any 30 consecutive trading day period ending immediately preceding the date on which the notice of redemption is given, is not less than 130% of the conversion price then in effect, which currently equates to $112.74 per share. At maturity, the Company has the option, upon not more than 60 nor less than 30 days prior notice, to satisfy its obligations to pay on redemption or maturity, the principal amount of the Senior Notes, in whole or in part, in cash or by delivering freely tradable shares. Any accrued and unpaid interest will be paid in cash. Where redemption is executed through the issuance of shares, payment will be satisfied by delivering for each $1,000 due, that number of freely tradable shares obtained by dividing $1,000 by the VWAP of the shares on the Nasdaq for the 20 consecutive trading days ending 10 trading days prior to the date fixed for redemption or maturity. Holders will also have the right to require Aurora to repurchase their Senior Notes upon the occurrence of certain customary events at a purchase price equal to 100% of the principal amount of the Senior Notes to be repurchased, plus accrued and unpaid interest. The Senior Notes and any common shares of Aurora issuable upon conversion of the Senior Notes have not been and will not be registered under the U.S. Securities Act of 1933, as amended, or any state securities laws, or qualified for distribution by prospectus in Canada, and may not be offered or sold in the United States absent registration or an applicable exemption from such registration requirements, or sold in Canada absent an exemption from the prospectus requirements of Canadian securities laws. In accordance with IFRS 9, the equity conversion option embedded in the Senior Notes was determined to be a derivative liability, which has been recognized separately at its fair value. Subsequent changes in the fair value of the equity conversion option are recognized through profit and loss (i.e. FVTPL). The equity conversion option was classified as an option liability as it can be settled through the issuance of a variable number of shares, cash or a combination thereof, based on the exchange rate and or trading price at the time of settlement. The debt host has been recognized at its amortized cost of $276.4 million, which represents the remaining fair value allocated from total net proceeds received of $445.6 million (US$334.7 million) after $169.2 million (US$126.8 million) was allocated to the derivative liability representing the equity conversion option. Management elected to capitalize transaction costs, which are directly attributable to the issuance of the Senior Notes. These transaction costs total $15.0 million and have been netted against the principal amount of the debt. As of June 30, 2021, the conversion option had a fair value of $3.1 million (June 30, 2020 – $1.8 million) and the Company recognized a $1.3 million unrealized loss (June 30, 2020 – $175.6 million unrealized gain) on the derivative liability for the year ended June 30, 2021 (Note 22 ). The fair value of the conversion option was determined based on the Kynex valuation model with the following assumptions: share price of US$9.04 (June 30, 2020 – US $12.42 ), volatility of 87% (June 30, 2020 – 75%), implied credit spread of 1,302 bps (June 30, 2020 – 3,297 bps), and assumed stock borrow rate of 10% (June 30, 2020 – 50%). As of June 30, 2021, the Company has accrued interest payable of $8.6 million ( June 30, 2020

Investments in Associates and J

Investments in Associates and Joint Ventures	12 Months Ended
	Jun. 30, 2021
Interests in other entities [Abstract]
Investments in Associates and Joint Ventures	Investments in Associates and Joint Ventures Accounting Policy Associates are companies over which Aurora has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence represents the power to participate in the financial and operating policy decisions of the investee but does not represent the right to exercise control or joint control over those policies. A joint venture is a contractual arrangement whereby the Company and other parties undertake an economic activity that is subject to joint control (i.e. when the strategic, financial and operating policy decisions relating to the activities of the joint venture require the unanimous consent of the parties sharing control). Investments in associates and joint ventures are accounted for using the equity method and are initially recognized at cost, excluding financial assets that are not in-substance common shares and inclusive of transaction costs. When the Company holds marketable securities or derivative financial assets and subsequently obtains significant influence in that investee, the fair value of the financial instruments are reclassified to investments in associates at the deemed cost with the cumulative unrealized fair value gains or losses in other comprehensive loss, if any, transferred to deficit. The consolidated financial statements include the Company’s share of the investee’s income, expenses and equity movements. Where the Company transacts with its joint ventures or associates, unrealized profits or losses are eliminated to the extent of the Company’s interest in the joint venture or associate. Investments in associates and joint ventures are assessed for indicators of impairment at each period end. An impairment test is performed when there is objective evidence of impairment, such as significant adverse changes in the environment in which the equity-accounted investee operates or there is a significant or prolonged decline in the fair value of the investment below its carrying amount. An impairment loss is recorded when the recoverable amount is lower than the carrying amount. An impairment loss is reversed if the reversal is related to an event occurring after the impairment loss is recognized. Reversals of impairment losses are recognized in profit or loss and are limited to the original carrying amount under the equity method as if no impairment had been recognized for the asset in prior periods. The Company uses judgment in assessing whether impairment has occurred or a reversal is required as well as the amounts of such adjustments. The carrying value of investments in associates and joint ventures consist of: Cann Group Alcanna CTT Pharmaceutial Capcium Choom Total Note 6(a) Note 6(c) Holdings Note 6(d) Note 6(f) $ $ $ $ $ $ Balance, June 30, 2019 57,017 50,950 1,025 9,853 — 118,845 Additions — — — — 1,775 1,775 Disposition / reclassification — (15,645) — — — (15,645) Share of net loss (1) (2,930) (7,174) (58) (840) (532) (11,534) Impairment (37,213) (27,748) (633) (9,013) (428) (75,035) OCI FX gain (loss) 43 (383) 47 — 1 (292) Balance, June 30, 2020 16,917 — 381 — 816 18,114 Reclassification (16,968) — — — (585) (17,553) Share of net loss (1) (226) — (52) — (231) (509) OCI FX and share of OCI income (loss) 277 — (40) — — 237 Balance, June 30, 2021 — — 289 — — 289 (1) Represents an estimate of the Company’s share of net loss based on the latest available information of each investee. The following is a summary of financial information for the Company’s significant associates and joint ventures as of June 30, 2020, presented based on the latest available information of each investee. There were no significant associates and joint ventures as of June 30, 2021. The numbers have not been pro-rated for Aurora’s ownership interest. June 30, 2020 Cann Group $ Date obtained significant influence Dec 11, 2017 Statement of financial position Cash and cash equivalents 7,513 Current assets 12,760 Non-current assets 58,521 Current liabilities 5,497 Non-current liabilities 835 Statement of comprehensive loss Revenue 1,025 Depreciation and amortization (1,992) Interest income 448 Interest expense (83) Loss from continued operations (15,084) Total comprehensive loss (15,084)

Biological Assets

Biological Assets	12 Months Ended
	Jun. 30, 2021
Agriculture [Abstract]
Biological Assets	Biological Assets Accounting Policy The Company defines biological assets as cannabis plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing cannabis plants’ stage of completion up to the point of harvest. The stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Standard cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the standard cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following table highlights the sensitivities and impact of changes in significant assumptions on the fair value of biological assets: Significant inputs & assumptions (1) Inputs Sensitivity Impact on fair value June 30, 2021 Recasted Note 2(h) June 30, 2020 June 30, 2021 Recasted Note 2(h) June 30, 2020 Average selling price per gram $5.69 $4.60 Increase or decrease of $1.00 per gram $5,067 $6,536 Weighted average yield (grams per plant) 30.69 52.73 Increase or decrease by 5 grams per plant $3,337 $1,747 Weighted average effective yield 84 % 49 % Increase or decrease by 5% $890 $1,614 Standard cost per gram to complete production $1.72 $1.45 Increase or decrease of $1.00 per gram $6,323 $8,935 (1) Significant inputs & assumptions are determined on a weighted average basis and includes our Canadian and Denmark facilities (June 30, 2020 - Canadian facilities only). The Company’s estimates are, by their nature, subject to change and differences from the anticipated yield will be reflected in the gain or loss on biological assets in future periods. The changes in the carrying value of biological assets during the year are as follows: June 30, 2021 Recasted - Note 2(h) June 30, 2020 $ $ Opening balance 18,157 31,467 Production costs capitalized 49,249 46,150 Changes in fair value less cost to sell due to biological transformation 109,178 125,448 Transferred to inventory upon harvest (156,334) (184,908) Ending balance 20,250 18,157 As of June 30, 2021, the weighted average fair value less cost to complete and cost to sell a gram of dried cannabis was $2.22 per gram (June 30, 2020 – $0.91 per gram). During the year ended June 30, 2021, the Company’s biological assets produced 111,153 kilograms of dried cannabis (year ended June 30, 2020 – 155,800 kilograms). As at June 30, 2021, it is expected that the Company’s biological assets will yield approximately 18,599 kilograms (June 30, 2020 – 41,653 kilograms) of cannabis when harvested. As of June 30, 2021, the weighted average stage of growth for the biological assets was 49% (June 30, 2020 – 48%).

Inventory

Inventory	12 Months Ended
	Jun. 30, 2021
Inventories [Abstract]
Inventory	Inventory Accounting Policy The Company defines inventory as all cannabis products after the point of harvest (“Cannabis Inventory”), hemp products, purchased finished goods for resale, consumable supplies and accessories. Cannabis Inventory includes harvested cannabis, trim, cannabis oils, capsules, edibles and vaporizers. Inventories of harvested cannabis are transferred from biological assets at fair value less costs to sell at the point of harvest, which becomes the deemed cost. By-products, such as trim, are measured at their net-realizable-value (“NRV”) at point of harvest which is deducted from the total deemed cost to give a net cost for the primary product. Any subsequent post-harvest costs are capitalized to Cannabis Inventory to the extent that the cost is less than NRV. NRV for work-in-process (“WIP”) and finished Cannabis Inventory is determined by deducting estimated remaining conversion/completion costs and selling costs from the estimated sale price achievable in the ordinary course of business. Conversion and selling costs are determined using average cost. In the period that Cannabis Inventory is sold, the fair value portion of the deemed cost is recorded within changes in fair value of inventory sold line, and the cost of such Cannabis Inventory, including direct and indirect costs, are recorded within the cost of sales line on the statement of comprehensive loss. Products for resale, consumable supplies and accessories are initially recognized at cost and subsequently valued at the lower of cost and NRV. The Company reviews these types of inventory for obsolescence, redundancy and slow turnover to ensure that they are written-down and reflected at NRV. The Company uses judgment in determining the NRV of inventory. When assessing NRV, the Company considers the impact of the average selling price per gram, inventory spoilage, inventory excess, age and damage. The following is a breakdown of inventory: June 30, 2021 June 30, 2020 Recasted - Note 2(h) Capitalized Fair value Carrying Capitalized cost Fair value adjustment Carrying value $ $ $ $ $ $ Harvested cannabis Work-in-process 30,693 10,433 41,126 26,918 27,488 54,406 Finished goods 13,405 4,676 18,081 11,768 2,889 14,657 44,098 15,109 59,207 38,686 30,377 69,063 Extracted cannabis Work-in-process 18,884 2,420 21,304 21,637 8,878 30,515 Finished goods 17,355 2,181 19,536 15,724 2,514 18,238 36,239 4,601 40,840 37,361 11,392 48,753 Hemp products Raw materials 773 — 773 929 — 929 Work-in-process — — — 235 — 235 Finished goods — — — 107 — 107 773 — 773 1,271 — 1,271 Supplies and consumables 15,095 — 15,095 16,125 — 16,125 Merchandise and accessories 1,556 — 1,556 668 — 668 Ending Balance 97,761 19,710 117,471 94,111 41,769 135,880 During the year ended June 30, 2021, inventory expensed to cost of goods sold was $376.0 million (June 30, 2020 – $414.1 million) which included $118.7 million (June 30, 2020 – $149.1 million) of non-cash expense related to the changes in fair value of inventory sold. During the year ended June 30, 2021, the Company recognized $167.2 million (June 30, 2020 - $176.4 million) in inventory impairment charges consisting of $82.5 million (June 30, 2020 - $81.6 million) recognized in changes in fair value of inventory sold and $84.7 million (June 30, 2020 - $94.9 million) recognized in cost of sales. The impairment is a result of management’s assessment of inventory deemed as lower-potency or as excess inventory based on current and projected market demands.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Jun. 30, 2021
Property, plant and equipment [abstract]
Property, Plant and Equipment	Property, Plant and Equipment Accounting Policy Owned Assets Property, plant and equipment is measured at cost, net of accumulated depreciation and any impairment losses. Cost includes expenditures that are directly attributable to the asset acquisition. The cost of self-constructed assets includes the cost of materials, direct labor, other costs directly attributable to make the asset available for its intended use, as well as relevant borrowing costs on qualifying assets as further described below. During their construction, property, plant and equipment are classified as construction in progress (“CIP”) and are not subject to depreciation. When the asset is available for use, it is transferred from CIP to the relevant category of property, plant and equipment and depreciation commences. Where particular parts of an asset are significant, discrete and have distinct useful lives, the Company may allocate the associated costs between the various components, which are then separately depreciated over the estimated useful lives of each respective component. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Computer software and equipment 3 years Production equipment 2 - 10 years Furniture and fixtures 5 years Building and improvements 10 - 30 years Residual values, useful lives and depreciation methods are reviewed annually and changes are accounted for prospectively. Gains and losses on asset disposals are determined by deducting the carrying value from the sale proceeds and are recognized in profit or loss. The Company capitalizes borrowing costs on qualifying capital construction projects. Upon the asset becoming available for use, capitalization of borrowing costs ceases and depreciation commences on a straight-line basis over the estimated useful life of the related asset. Right-of-use leased assets Right-of-use assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. The depreciation is recognized from the commencement date of the lease. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income while a finance lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit of loss. Impairment of property, plant and equipment The Company assesses impairment of property, plant and equipment when an impairment indicator arises (e.g. change in use or discontinued use, obsolescence or physical damage). When the asset does not generate cash inflows that are largely independent of those from other assets or group of assets, the asset is tested at the cash generating unit (“CGU”) level. In assessing impairment, the Company compares the carrying amount of the asset or CGU to the recoverable amount, which is determined as the higher of the asset or CGU’s fair value less costs of disposal and its value-in-use. Value-in-use is assessed based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects applicable market and economic conditions, the time value of money and the risks specific to the asset. An impairment loss is recognized whenever the carrying amount of the asset or CGU exceeds its recoverable amount and is recorded in the consolidated statements of comprehensive loss. The following summarizes the carrying values of property, plant and equipment as at the period ends presented: June 30, 2021 June 30, 2020 Cost Accumulated depreciation Impairment Net book value Cost Accumulated depreciation Impairment Net book value Owned assets Land 27,357 — (3,380) 23,977 31,485 — (893) 30,592 Real estate 413,589 (76,744) (8,582) 328,263 515,264 (51,867) (82,721) 380,676 Construction in progress 327,073 — (249,434) 77,639 349,274 — (37,741) 311,533 Computer software & equipment 34,001 (24,321) (1,865) 7,815 30,947 (12,687) (108) 18,152 Furniture & fixtures 11,938 (5,744) (285) 5,909 9,888 (3,635) (139) 6,114 Production & other equipment 182,946 (72,258) (9,443) 101,245 187,512 (46,856) (24,216) 116,440 Total owned assets 996,904 (179,067) (272,989) 544,848 1,124,370 (115,045) (145,818) 863,507 Right-of-use leased assets Land 23,748 (971) — 22,777 27,862 (787) — 27,075 Real estate 48,134 (11,277) — 36,857 63,548 (7,729) (2,416) 53,403 Production & other equipment 5,045 (3,434) — 1,611 5,591 (3,196) — 2,395 Total right-of-use leased assets 76,927 (15,682) — 61,245 97,001 (11,712) (2,416) 82,873 Total property, plant and equipment 1,073,831 (194,749) (272,989) 606,093 1,221,371 (126,757) (148,234) 946,380 The following summarizes the changes in the net book values of property, plant and equipment for the periods presented: Balance, June 30, 2020 Additions Disposals Other (1)(2)(3) Depreciation (4) Impairment Foreign currency translation Balance, June 30, 2021 Owned assets Land 30,592 — (5,422) 2,575 — (3,380) (388) 23,977 Real estate 380,676 249 (157) (19,173) (24,074) (8,582) (676) 328,263 Construction in progress 311,533 43,084 (879) (25,288) — (249,434) (1,377) 77,639 Computer software & equipment 18,152 1,370 (140) (734) (8,955) (1,865) (13) 7,815 Furniture & fixtures 6,114 110 (434) 2,271 (1,859) (285) (8) 5,909 Production & other equipment 116,440 3,014 (1,479) 16,545 (23,439) (9,443) (393) 101,245 Total owned assets 863,507 47,827 (8,511) (23,804) (58,327) (272,989) (2,855) 544,848 Right-of-use leased assets (5) Land 27,075 — (3,605) — (675) — (18) 22,777 Real estate 53,403 1,946 (10,469) (1,449) (6,514) — (60) 36,857 Production & other equipment 2,395 499 (283) (106) (1,027) — 133 1,611 Total right-of-use lease assets 82,873 2,445 (14,357) (1,555) (8,216) — 55 61,245 Total property, plant and equipment 946,380 50,272 (22,868) (25,359) (66,543) (272,989) (2,800) 606,093 (1) Includes reclassification of construction in progress cost when associated projects are complete. Includes the $24.0 million transfer of the Restructuring Facilities and Colombia land to assets held for sale (Note 12(a)). (2) During the year ended June 30, 2021, the Company recorded a non-material correction to re-classify $0.9 million of net book value into land, $25.1 million of net book value out of real estate, $30.2 million of net book value into construction in progress, $2.5 million of net book value into furniture & fixtures, and $9.0 million of net book value out of production & other equipment. (3) During the year ended June 30, 2021, the Company received a $3.6 million government grant related to a generator which was recognized as a reduction to the carrying value of the asset (Note 5). (4) During the year ended June 30, 2021, the Company recorded a non-material correction related to depreciation for impaired assets, reducing depreciation by $4.1 million. (5) During the year ended June 30, 2021, the Company derecognized $5.3 million of right-of-use assets as a result of subleases where the Company is an intermediate lessor. Included in real estate owned and right-of-use assets is $3.4 million and $0.1 million, respectively, related to operating subleases where the Company is an intermediate lessor. Balance, June 30, 2019 IFRS 16 Transition Additions Disposals Other (1)(2)(3) Depreciation Impairment Foreign currency translation Balance, June 30, 2020 Owned assets Land 39,532 — 337 — (8,347) — (893) (37) 30,592 Real estate 395,055 — 32,614 (267) 69,001 (33,942) (82,721) 936 380,676 Construction in progress 222,884 — 261,830 (2,128) (130,522) — (37,741) (2,790) 311,533 Computer software & equipment 15,483 — 9,660 (52) 142 (6,973) (108) — 18,152 Furniture & fixtures 6,465 — 4,594 (120) (3,417) (1,192) (139) (77) 6,114 Production & other equipment 84,509 — 30,708 (2,302) 48,715 (21,024) (24,216) 50 116,440 Total owned assets 763,928 — 339,743 (4,869) (24,428) (63,131) (145,818) (1,918) 863,507 Right-of-use leased assets Land — 30,936 169 — (3,243) (787) — — 27,075 Real estate — 62,817 7,764 (1,957) (5,230) (7,732) (2,416) 157 53,403 Production & other equipment 1,639 2,296 1,453 (169) — (2,825) — 1 2,395 Total right-of-use lease assets 1,639 96,049 9,386 (2,126) (8,473) (11,344) (2,416) 158 82,873 Total property, plant and equipment 765,567 96,049 349,129 (6,995) (32,901) (74,475) (148,234) (1,760) 946,380 (1) Includes reclassification of construction in progress cost when associated projects are complete. Includes the $25.9 million transfer of land and real estate to assets held for sale, associated with the Exeter property, the Jamaica property and the Uruguay properties (Note 12(a)). (2) During the year ended June 30, 2020, the Company recorded a non-material year end correction to re-classify $34.3 million of net book value of production and other equipment which was initially classified as real estate. (3) As part of the Company’s restructuring activities, management re-assessed the likelihood of executing renewal options of its existing leases which resulted in a reduction of the assessed lease term of several of the Company’s leases. During the year ended June 30, 2021, the Company sold two production facilities for net proceeds of $13.9 million with an aggregate carrying value of $3.8 million. As a result, the Company recognized a $10.1 million gain on disposal of property, plant and equipment. During the year ended June 30, 2021, $2.1 million (June 30, 2020 – $22.0 million) in borrowing costs were capitalized to construction in progress at a weighted average interest rate of 13% (June 30, 2020 – 13%). As of June 30, 2021, $40.0 million (June 30, 2020 – $216.0 million) of property, plant and equipment is temporarily idle as the Company continues to evaluate all capital projects and investments to prioritize core cannabis operations. Of the $40.0 million idled property, plant, and equipment, $35.9 million relates to the Aurora Sun facility (June 30, 2020 - $212.1 million) and $4.2 million (June 30, 2020 - $3.9 million) relates to the Nordic Sky Facility. Depreciation relating to manufacturing equipment and production facilities for owned and right-of-use leased assets is capitalized into biological assets and inventory, and is expensed to cost of sales upon the sale of goods. During the year ended June 30, 2021, the Company recognized $66.5 million (June 30, 2020 – $74.5 million) of depreciation expense of which $38.1 million (June 30, 2020 – $27.9 million) was reflected in cost of sales. Impairments The Company reviews the carrying value of its property, plant and equipment at each reporting period for indicators of impairment. During the year ended June 30, 2021 and June 30, 2020, management noted indicators of impairment at the asset specific level and at the Cash Generating Unit (“CGU”) level which are discussed below. (a) Asset specific impairments Year Ended June 30, 2021 During the year ended June 30, 2021, the Company initiated a plan to consolidate its operations in Europe with corporate office closures in Portugal, Spain and Italy. As a result, the Company recognized a $1.5 million impairment loss relating to certain European property, plant and equipment. The Company also identified other custom equipment in Canada that is no longer intended to be used, resulting in a $8.7 million impairment loss for the year ended June 30, 2021. Both the impairment losses are allocated to the cannabis operating segment (Note 28). During the year ended June 30, 2021, the Company halted construction at the Aurora Sun facility which is an indicator of impairment. The fair value of the Aurora Sun facility was determined based on a third-party appraisal using a Fair Value Less Cost of Disposal (“FVLCD”) approach including market and cost approaches in the context of an orderly liquidation process. Consideration is given to information from manufacturers, historical data and industry standards which constitute both observable and unobservable inputs (level 2 and level 3). As a result, the Company recognized a $220.8 million impairment loss for Aurora Sun for the year ended June 30, 2021. The Aurora Sun facility, and the corresponding impairment loss, is allocated to the cannabis operating segment (Note 28). The Company has constructed a cannabis production facility in Germany which is no longer expected to generate cash inflows as initially forecasted, which is an indicator of impairment. The fair value of the production facility was determined using a FVLCD approach (level 3). As a result, the Company recognized a $31.2 million impairment loss for the production facility for the year ended June 30, 2021. The German production facility and the corresponding impairment loss is allocated to the cannabis operating segment (Note 28). During the year ended June 30, 2021, management had plans to close a Canadian manufacturing facility, which is an indicator of impairment. The fair value of the manufacturing facility was determined based on a third-party appraisal using a FVLCD approach including market and cost approaches. Consideration is given to information from historical data and industry standards which constitute both observable and unobservable inputs (level 2 and level 3). As a result, the Company recognized a $10.9 million impairment loss for the manufacturing facility for the year ended June 30, 2021. The manufacturing facility and the corresponding impairment loss is allocated to the cannabis operating segment (Note 28). Year Ended June 30, 2020 During the period ended December 31, 2019, the Company halted construction of its Nordic Sky facility which is an indicator of impairment. The fair value of the Nordic Sky facility was determined based on a third-party appraisal using a FVLCD approach with the capitalization methodology using unobservable inputs (level 3). As a result, the Company recognized a $34.6 million impairment loss for Nordic Sky for the year ended June 30, 2020. The Nordic Sky facility, and the corresponding impairment loss, is allocated to the cannabis operating segment (Note 28). During the year ended June 30, 2020, the Company listed its Exeter property for sale. The property was reclassified to Assets Held for Sale at the estimated $18.2 million fair value which resulted in an impairment charge of $1.4 million and is allocated to the cannabis operating segment (Note 28). The sale was completed during the year ended June 30, 2020 for net proceeds of $8.6 million (Note 12(a)). During the year ended June 30, 2020, the Company initiated a plan to close operations at certain production facilities (Notes 1 and 3) which is an indicator of impairment. The fair value of these facilities was determined based on a third-party appraisal using FVLCD approaches including market and cost approaches. Consideration is given to information from manufacturers, historical data and industry standards which constitute both observable and unobservable inputs (level 2 and level 3). As a result, the Company recognized an $86.5 million impairment loss relating to these facilities for the year ended June 30, 2020. These production facilities, and the corresponding impairment loss, are allocated to the cannabis operating segment (Note 28). (b) CGU impairments Year Ended June 30, 2020 Canadian, European and Latin American Hemp CGU The following factors were identified as impairment indicators for the Canadian Hemp CGU as at March 31, 2020: i. Revenue decline - Slower than anticipated launch of new products resulting in a decrease of expected sales and profitability for the Canadian Hemp CGU as compared to outcomes initially forecasted by management; ii. Change in strategic plans - As at March 31, 2020, management was evaluating the Company’s strategy and market opportunities with respect to hemp-derived CBD, including the divestiture of certain Canadian Hemp assets. As a result of the above factors, management performed an impairment test as at March 31, 2020 for the Canadian Hemp CGU. The Company’s Canadian Hemp CGU represents its operations dedicated to the cultivation and sale of hemp products within Canada. This CGU is attributed to the Company’s cannabis operating segment. The $0.2 million recoverable amount was determined using a FVLCD method by discounting the most recent expected future net cash flows attributable to the Canadian Hemp CGU. As a result, management recorded impairment losses of $9.8 million during the period ended March 31, 2020. No additional impairment was recognized for the Canadian Hemp CGU for the year ended June 30, 2020 or June 30, 2021. Management allocated the impairment loss based on the relative carrying amounts of the CGU’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. Management allocated $7.4 million of impairment losses to owned property, plant and equipment and $2.4 million of impairment losses to right-of-use leased assets. The recoverable amount of owned property, plant and equipment and right-of-use leased assets within this CGU was determined based on fair value less cost to dispose using a market approach (Level 3 inputs). During the year ended June 30, 2020, the Company recognized impairment losses within its Latin American Hemp CGU, and its European Hemp CGU, and allocated impairment losses of $15.9 million to property, plant and equipment (Note 15(b)). The property, plant, and equipment impairment losses for the Latin American Hemp CGU and the European Hemp CGU are allocated to the cannabis operating segment (Note 28). During the year ended June 30, 2021, the Company divested from AHE, representing the European Hemp CGU. As such, the operating results of AHE were reclassified to discontinued operations (Note 12(b)).

Assets Held for Sale and Discon

Assets Held for Sale and Discontinued Operations	12 Months Ended
	Jun. 30, 2021
Non-current assets held for sale and discontinued operations [Abstract]
Assets Held for Sale and Discontinued Operations	Assets Held for Sale and Discontinued Operations Accounting Policy Assets Held for Sale Non-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be recovered primarily through sale rather than through continued use. Such assets, or disposal groups, are generally measured at the lower of their carrying amount and the fair value less costs of disposal. Impairment losses recognized upon initial classification as held-for-sale and subsequent gains and losses on re-measurement are recognized in the statement of comprehensive loss. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. Discontinued Operations A disposal group qualifies as discontinued operations if it is a component of an entity that has either been disposed of, or is classified as held for sale, and (i) represents a separate major line of business or geographical area of operations, (ii) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations, or (iii) is a subsidiary acquired exclusively with a view to resale. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the consolidated statement of comprehensive loss and comparative periods have been restated. (a) Assets Held for Sale Exeter Property Jamaica Property Uruguay Properties Colombia Property Restructuring Facilities Total $ $ $ $ $ $ Balance, June 30, 2019 — — — — — — Transferred from property, plant and equipment 19,677 4,173 2,021 — — 25,871 Impairment (11,047) — — — — (11,047) Net proceeds from disposal (8,607) — — — — (8,607) Loss on disposal (1) (23) — — — — (23) Balance, June 30, 2020 — 4,173 2,021 — — 6,194 Transferred from property, plant and equipment — — — 3,212 20,796 24,008 Addition — — — — 1,199 1,199 Impairment — — — (1,287) (7,802) (9,089) Foreign exchange — — (101) — — (101) Net proceeds from disposal — (4,006) (1,448) — (200) (5,654) Loss on disposal (1) — (167) (472) — — (639) Balance, June 30, 2021 — — — 1,925 13,993 15,918 (1) The loss on disposal is recognized in other (losses) gains (Note 22) in the statement of comprehensive income. Exeter Property In connection with management’s plan to rationalize capital expenditures to align the Company’s cultivation footprint to current demand, in November 2019, the Company committed to sell its Exeter land and greenhouse (the “Exeter Property”) and reclassified it from property, plant and equipment to assets held for sale. The Company obtained a third-party appraisal to determine the fair value of the Exeter Property based on a direct comparison approach (Level 2). During the period ended June 30, 2020, the Company sold the property for net proceeds of $8.6 million, resulting in a total impairment charge of $11.0 million, inclusive of the $1.4 million impairment recognized upon the transfer to Assets Held for Sale (Note 11(a)). The impairment loss is recognized in impairment in property, plant, and equipment in the statement of comprehensive loss. The realized loss on disposal is recognized in other (losses) gains in the statement of comprehensive loss (Note 22). The impairment loss and the loss on disposal are allocated to the cannabis operating segment (Note 28). Jamaica Property In connection with the Company’s business transformation plan, during the year ended June 30, 2020, the Company listed for sale its Jamaica land which had a carrying value of $4.2 million. As a result, the Company reclassified it from property, plant, and equipment to assets held for sale. The fair value of the land was estimated based on the accepted offer on the property for proceeds of $4.3 million, net of selling costs. As the estimated net proceeds was higher than the carrying value, no impairment was recognized. On August 19, 2020, the Company entered into an agreement to sell the Jamaica property for gross proceeds of $4.6 million (US$3.5 million). The disposal is allocated to the cannabis operating segment (Note 28). Uruguay Properties In connection with the Company’s business transformation plan, during the year ended June 30, 2020, the Company listed for sale two properties in Uruguay which had a total carrying value of $2.0 million. As a result, the Company reclassified the land from property, plant, and equipment to assets held for sale. The fair value of the land, which exceeds the property’s carrying value, was estimated using a market approach. During the year ended June 30, 2021, the Company sold both properties for $1.4 million (US$1.1 million) resulting in a $0.5 million loss on disposal. The loss on disposal is recognized in other (losses) gains (Note 22) in the statement of comprehensive loss. The disposals are allocated to the cannabis operating segment (Note 28). Colombia Property In connection with the Company’s business transformation plan, during the year ended June 30, 2021, the Company listed for sale its Colombian land which had a carrying value of $3.2 million. The fair value of the land was estimated using a market approach resulting in a FVLCD of $1.9 million. As a result, the Company recognized an impairment loss of $1.3 million for the year ended June 30, 2021. The impairment loss was included in impairment of property, plant and equipment in the statement of comprehensive loss. The disposal is allocated to the cannabis operating segment (Note 28). Restructuring Facilities During the year ended June 30, 2021, the Company entered into two agreements to sell two of its production facilities in connection with its business transformation plan and as such, the two facilities were reclassified from property, plant and equipment to assets held for sale. The fair values of the facilities were estimated using a market approach resulting in a FVLCD of $14.2 million which resulted in an impairment loss of $7.8 million for the year ended June 30, 2021. The impairment loss was included in impairment of property, plant and equipment in the statement of comprehensive loss. The facilities are allocated to the cannabis operating segment (Note 28). Subsequent to June 30, 2021, the Company completed the sale of one of the production facilities for gross proceeds of $6.6 million. (b) Discontinued Operations The following is a summary of the Company's consolidated discontinued operations for the year ended June 30, 2021 and 2020: Year ended June 30, 2021 2020 $ $ Revenue 717 10,203 Cost of sales 1,028 21,414 General and administration expenses 877 14,866 Sales and marketing expenses 57 1,071 Other expenses 77 4,146 Impairment of property, plant and equipment — 16,868 Impairment of goodwill — 130 Other gains (2,556) — Loss on disposal of discontinued operations 2,846 2,816 Net loss from discontinued operations before taxes (1,612) (51,108) Income tax expense — (753) Net loss from discontinued operations, net of tax (1,612) (51,861) Sale of Aurora Larssen Projects Inc. (“ALPS”) On May 11, 2020, the Company divested its wholly owned subsidiary, ALPS, back to its former founding owner. This disposal is consistent with the Company’s long-term strategy to streamline operations and improve profitability. As ALPS represented a separate line of business of the Company, the revenue, expenses and cash flows related to ALPS’ operations have been presented in these consolidated financial statements as discontinued operations on a retroactive basis. ALPS was sold for a nominal amount and the Company recognized a $2.8 million loss on disposal during the year ended June 30, 2020. Sale of Aurora Hemp Europe (“AHE”) On July 23, 2020, the Company divested its wholly owned Lithuanian subsidiary, AHE, to the subsidiary’s President and former owner. Aurora Hemp Europe provided hemp seed contracting and processing. The sale was a result of hemp-based consumer packaged goods no longer aligning with the Company’s strategy to focus on core cannabis operations. As AHE represented a separate line of business of the Company, the revenue, expenses and cash flows related to AHE’s operations have been presented in these consolidated financial statements as discontinued operations on a retroactive basis. AHE was sold for gross consideration of $3.0 million which shall be paid in 12 equal quarterly installments beginning on June 30, 2022. The $1.9 million fair value of the consideration receivable on the disposal date was determined by the present value of principal and interest payments, discounted at a rate of 15% which represents management’s best estimate of the rate that a similar interest bearing loan receivable with similar terms and risk would earn. As a result of the divestiture, the Company recognized a $2.8 million loss on disposal during the year ended June 30, 2021. Dissolution of Hempco Food and Fiber Inc. (“Hempco”)

Business Combinations

Business Combinations	12 Months Ended
	Jun. 30, 2021
Business combinations [Abstract]
Business Combinations	Business Combinations Accounting Policy A business combination is a transaction or event in which an acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair value. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed through the statement of comprehensive loss. Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments with the corresponding gain or loss recognized in profit or loss. Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to change. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill. (a) Business Combinations Completed During the Year Ended June 30, 2021 During the year ended June 30, 2021, the Company did not complete any business acquisitions. (b) Business Combinations Completed During the Year Ended June 30, 2020 Reliva LLC (“Reliva”) On May 28, 2020, the Company acquired Reliva, a U.S. company based in Massachusetts specialized in the sale of hemp-derived CBD products. The acquisition marked the Company’s entry into the U.S. CBD market. The Company acquired all of the issued and outstanding shares of Reliva for aggregate consideration of $52.5 million comprised of 2,480,810 Aurora common shares at a price of US$15.34 per share with a fair value of $52.4 million (US$38.1 million) and $0.1 million held in escrow for a holdback related to Reliva’s trademarks. The contingent consideration represents the fair value of the US$45.0 million gross consideration to be paid out contingent upon Reliva achieving certain Earnings Before Interest, Depreciation and Amortization (“EBITDA”) targets over the twelve months ending December 31, 2020 and December 31, 2021. The contingent consideration is payable in Aurora common shares, cash, or any combination thereof at Aurora’s sole discretion. The December 31, 2020 EBITDA target was not met and no consideration was paid for this milestone. Total consideration $ Common shares issued 52,380 Funds held in escrow 138 52,518 Net identifiable assets acquired (liabilities assumed) Cash 280 Accounts receivable 316 Inventories 1,195 Prepaids and other current assets 657 Intangible asset: Distribution network 13,489 Accounts payable and accrued liabilities (429) Deferred revenue (618) 14,890 Purchase price allocation Net identifiable assets acquired 14,890 Goodwill 37,628 52,518 Net cash outflows Cash acquired 280 280 Acquisition costs expensed Year ended June 30, 2020 1,849 Goodwill arising from the acquisition represents expected synergies, future income and growth, and other intangibles that do not qualify for separate recognition. The goodwill arising on this acquisition is expected to be fully deductible for tax purposes. During the year ended June 30, 2021, the Company recognized an impairment on these intangible assets and goodwill (Note 15). During the year ended June 30, 2021, management finalized the purchase price allocation of Reliva based on the Company’s estimated fair value of the identifiable assets acquired and the liabilities assumed on the acquisition date. As required by IFRS, the preliminary acquisition date values presented at June 30, 2020 were retrospectively adjusted to reflect the changes effective as of the acquisition date, as follows: Provisional allocation at acquisition Adjustments Final $ $ $ Consideration paid 53,068 (550) 52,518 Goodwill 38,178 (550) 37,628

Non-Controlling Interests

Non-Controlling Interests	12 Months Ended
	Jun. 30, 2021
Interests in other entities [Abstract]
Non-Controlling Interests	Non-Controlling Interests Accounting Policy Non-controlling interests (“NCI”) are recognized either at fair value or at the NCI’s proportionate share of the acquiree’s net assets, determined on an acquisition-by-acquisition basis. For each acquisition, the excess of total consideration, the fair value of previously held equity interests held prior to obtaining control and the NCI in the acquiree, over the fair value of the identifiable net asset acquired, is recorded as goodwill. The change in non-controlling interests is as follows: Total $ Balance, June 30, 2019 4,410 Change in ownership interest (2,100) Share of loss for the period (26,666) Balance, June 30, 2020 (24,356) Change in ownership interest 25,820 Share of loss for the period (1,464) Balance, June 30, 2021 — Aurora Nordic Aurora Nordic is a company located in Odense, Denmark that is in the business of cultivation, production, distribution and sale of medical cannabis. On September 25, 2020, the Company issued 830,287 shares for the acquisition of the remaining 49% of common shares in Aurora Nordic not previously owned by Aurora. As Aurora previously controlled Aurora Nordic with a 51% ownership interest, the transaction resulted in a change to Aurora’s ownership interest and was accounted for as an equity transaction. The $31.4 million difference between the deficit of $25.8 million attributable to NCI and the $5.6 million fair value of consideration paid was recognized directly in deficit. Hempco Hempco was in the business of producing and selling hemp products in Canada. On August 19, 2019, the Company completed the acquisition of the remaining common shares of Hempco not previously owned by Aurora. The Company issued a total of 217,554 shares and reserved 20,217 of shares issuable upon the potential exercise of certain outstanding Hempco stock options. As Aurora previously controlled Hempco with a 51% ownership interest, the transaction resulted in a change to Aurora’s ownership stake and was accounted for as an equity transaction. The $18.3 million difference between the $2.1 million in NCI interest and the $20.4 million fair value of consideration paid was recognized directly in deficit. Prior to the acquisition of the remaining ownership interest, Hempco was listed on the TSXV.

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Jun. 30, 2021
Intangible assets and goodwill [abstract]
Intangible Assets and Goodwill	Intangible Assets and Goodwill Accounting Policy Intangible assets Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives, which do not exceed the contractual period, if any, over the following terms: Customer relationships 2 - 8 years The estimated useful lives, residual values and amortization methods are reviewed annually and any changes in estimates are accounted for prospectively. Intangible assets with an indefinite life or not yet available for use are not subject to amortization. Research costs are expensed as incurred. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development to use or sell the asset. Other development expenditures are recognized as research and development expenses on the consolidated statement of comprehensive loss as incurred. Capitalized deferred development costs are internally generated intangible assets. Goodwill Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the cash generating unit (“CGU”) or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization. Impairment of intangible assets and goodwill Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment. Goodwill and indefinite life intangible assets are tested annually at June 30 for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the cannabis operating segment and the U.S. CBD CGU, which represents the lowest level at which management monitors goodwill. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment. An impairment loss is recognized for the amount by which the CGU’s carrying amount exceeds it recoverable amount. The recoverable amounts of the CGUs’ assets have been determined based on the higher of fair value less costs of disposal and value-in-use. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior period. Impairment losses on goodwill are not subsequently reversed. The following is a continuity schedule of intangible assets and goodwill: June 30, 2021 June 30, 2020 Cost Accumulated amortization Impairment Net book value Cost Accumulated amortization Impairment Net book value Definite life intangible assets: Customer relationships and distribution network 96,838 (40,155) (7,408) 49,275 104,807 (29,209) (4,203) 71,395 Permits and licenses 109,127 (33,841) — 75,286 216,220 (29,260) (105,345) 81,615 Patents 1,895 (659) — 1,236 1,895 (477) — 1,418 Intellectual property and know-how 78,099 (37,588) — 40,511 82,500 (25,308) (4,401) 52,791 Software 41,708 (9,385) (3,777) 28,546 35,137 (3,472) — 31,665 Indefinite life intangible assets: Brand 146,699 — — 146,699 148,399 — (1,700) 146,699 Permits and licenses (1) 25,895 — — 25,895 170,098 — (143,414) 26,684 Total intangible assets 500,261 (121,628) (11,185) 367,448 759,056 (87,726) (259,063) 412,267 Goodwill 921,494 — (33,757) 887,737 3,212,963 — (2,285,081) 927,882 Total 1,421,755 (121,628) (44,942) 1,255,185 3,972,019 (87,726) (2,544,144) 1,340,149 (1) Indefinite life permits and licenses are predominantly held by the Company’s foreign subsidiaries. Given that these permits and licenses are connected to the subsidiary rather than a specific asset, there is no foreseeable limit to the period over which these assets are expected to generate future cash inflows for the Company. The following summarizes the changes in the net book value of intangible assets and goodwill for the periods presented: Balance, June 30, 2020 Additions Disposals Amortization Impairment Foreign currency translation Balance, June 30, 2021 Definite life intangible assets: Customer relationships and distribution network 71,395 480 (14) (13,911) (7,408) (1,267) 49,275 Permits and licenses 81,615 181 (1,594) (4,916) — — 75,286 Patents 1,418 — — (182) — — 1,236 Intellectual property and know-how 52,791 — — (12,280) — — 40,511 Software 31,665 6,842 — (6,184) (3,777) — 28,546 Indefinite life intangible assets: Brands 146,699 — — — — — 146,699 Permits and licenses 26,684 — — — — (789) 25,895 Total intangible assets 412,267 7,503 (1,608) (37,473) (11,185) (2,056) 367,448 Goodwill 927,882 — — — (33,757) (6,388) 887,737 Total 1,340,149 7,503 (1,608) (37,473) (44,942) (8,444) 1,255,185 Balance, June 30, 2019 Additions (1) Disposals Amortization Impairment Foreign currency translation Balance, June 30, 2020 Definite life intangible assets: Customer relationships 71,568 18,529 — (14,499) (4,203) — 71,395 Permits and licenses 209,328 493 (12,189) (10,672) (105,345) — 81,615 Patents 1,602 — — (184) — — 1,418 Intellectual property and know-how 70,114 — — (12,922) (4,401) — 52,791 Software 16,652 17,313 — (2,300) — — 31,665 Indefinite life intangible assets: Brands 148,399 — — — (1,700) — 146,699 Permits and licenses 170,703 — — — (143,414) (605) 26,684 Total intangible assets 688,366 36,335 (12,189) (40,577) (259,063) (605) 412,267 Goodwill (2) 3,172,550 37,628 — — (2,285,081) 2,785 927,882 Total 3,860,916 73,963 (12,189) (40,577) (2,544,144) 2,180 1,340,149 (1) Included in the $74.0 million additions are primarily (i) a $13.5 million distribution network intangible asset and $37.6 million goodwill from the acquisition of Reliva (Note 13(b)); (ii) $17.3 million from capitalized ERP costs; and (iii) $5.0 million from the acquisition of a customer list purchased through the issuance of common shares (Note 19(b)(i)). (2) In accordance with IFRS 3 - Business Combinations, acquisition date fair values assigned to intangible assets have been adjusted, within the applicable measurement period, when new information is obtained about facts and circumstances that existed at the acquisition date (Note 13(b)). As of June 30, 2021, all of the $172.6 million (June 30, 2020 – $173.4 million) indefinite life intangibles are allocated to the group of cash generating units (“CGUs”) that comprise the cannabis operating segment. As of June 30, 2021, $887.7 million (June 30, 2020 – $890.3 million) goodwill was allocated to the cannabis operating segment and $nil (June 30, 2020 - $37.6 million) was allocated to the U.S. CBD CGU. At the end of each reporting period, the Company assesses whether there were events or changes in circumstances that would indicate that a CGU or group of CGUs were impaired. The Company considers external and internal factors, including overall financial performance and relevant entity-specific factors, as part of this assessmen t. (a) Asset Specific Impairments During the year ended June 30, 2021, the Company identified certain enterprise resource planning projects that will be discontinued as part of the Company’s ongoing business transformation plan. The recoverable amount of the projects were estimated by using a FVLCD approach (level 3) which resulted in a nominal value. As a result, the Company recognized a $3.8 million impairment loss relating to these intangible assets for the year ended June 30, 2021. The impairment loss was allocated to the cannabis operating segment (Note 28). During the year ended June 30, 2020, the Company initiated a plan to close operations at certain production facilities (Notes 1 and 3) which adversely impacts the intended use of the related operating permits and licenses and certain property, plant and equipment (Note 11). The recoverable amount of the permits and licenses are estimated using a FVLCD approach (level 3) which resulted in a nominal value. As a result, the Company recognized a $100.4 million impairment loss relating to these intangible assets for the year ended June 30, 2020. These permits and licenses, and the corresponding impairment loss, are allocated to the cannabis operating segment (Note 28). (b) CGU and Goodwill Impairments As at June 30, 2021 and 2020, the Company performed its annual impairment test on its indefinite life intangible assets and goodwill. The recoverable amount of the operating segments to which goodwill is allocated and the CGUs to which indefinite life intangibles are allocated were determined based on FVLCD using Level 3 inputs in a discounted cash flow (“DCF”) analysis. As the cannabis operating segment is comprised of various CGUs, management tested the individual CGUs, which contain the indefinite life intangibles, for impairment before the cannabis operating segment which contains the associated goodwill. Where applicable, the Company uses its market capitalization and comparative market multiples to corroborate DCF results. The significant assumptions applied in the determination of the recoverable amount are described below: i. Cash flows: Estimated cash flows were projected based on actual operating results from internal sources as well as industry and market trends. Estimated cash flows are primarily driven by forecasted revenues and operating costs. The Canadian Cannabis CGU, European Cannabis CGU, and the Cannabis Operating Segment forecasts are extended to a total of four years (and a terminal year thereafter), while the U.S. CBD CGU forecast is extended to a total of eight years (and a terminal year thereafter) as this was deemed more appropriate for operations entering in new and developing markets; ii. Terminal value growth rate: The terminal growth rate was based on historical and projected consumer price inflation, historical and projected economic indicators, and projected industry growth; iii. Post-tax discount rate: The post-tax discount rate is reflective of the CGUs Weighted Average Cost of Capital (“WACC”). The WACC was estimated based on the risk-free rate, equity risk premium, beta adjustment to the equity risk premium based on a direct comparison approach, an unsystematic risk premium, and after-tax cost of debt based on corporate bond yields; and iv. Tax rate: The tax rates used in determining the future cash flows were those substantively enacted at the respective valuation date. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at June 30, 2021 and 2020: Indefinite Life Intangible Goodwill Impairment Testing Canadian Cannabis CGU European Cannabis CGU Cannabis Operating Segment U.S. CBD CGU June 30, 2021 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 13.8 % 14.5 % 14.0 % 14.8 % Budgeted revenue growth rate 53.4 % 60.8 % 53.7 % 47.4 % Fair value less costs of disposal $1,587,207 $183,480 $1,915,366 $4,368 June 30, 2020 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 16.1 % 16.0 % 16.1 % 20.3 % Budgeted revenue growth rate 44.9 % 75.0 % 45.4 % 212.4 % Fair value less costs of disposal $1,956,844 $113,703 $2,188,056 $54,367 (i) CGU impairments In addition to the annual impairment test, at the end of each reporting period, the Company assesses whether there were events or changes in circumstances that would indicate that a CGU or group of CGUs were impaired. The Company considers external and internal factors, including overall financial performance and relevant entity-specific factors, as part of this assessment. As at December 31, 2020, management had noted indicators of impairment present within its Canadian Cannabis CGU and as a result, performed an indicator-based impairment test. The Company considers external and internal factors, including overall financial performance and relevant entity-specific factors, as part of this assessmen t. As at December 31, 2020, the following factor was identified as an impairment indicator for the Canadian Cannabis CGU: • Change in strategic plans - During the three months ended December 31, 2020, the Company announced its shift towards a more variable cost structure in cultivation by expanding its network of external supply and scaling back production from its existing fixed asset network. As part of this plan, the Company (i) formally terminated construction activity and closed the Aurora Sun facility; and (ii) scaled back production at Aurora Sky to 25% of its previous levels. The Company’s Canadian Cannabis CGU represents its operations dedicated to the cultivation and sale of cannabis products within Canada and forms part of the Company’s Cannabis Operating Segment. As a result, management also tested the Cannabis Operating Segment which contained $888.7 million of goodwill as at December 31, 2020. Management concluded that the recoverable amounts were higher than the carrying values as at December 31, 2020, and no impairment was recognized within the Canadian Cannabis CGU nor the Cannabis Operating Segment. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment: Canadian Cannabis CGU Cannabis Operating Segment December 31, 2020 Terminal value growth rate 3.0% 3.0% Discount rate 14.5% 14.5% Budgeted revenue growth rate (average of next five years) 41.8% 42.4% Fair value less costs of disposal $1,759,421 $2,205,098 As at December 31, 2019, management performed an indicator-based test as there were events or changes in circumstances that indicated that a CGU or group of CGUs were impaired. As at December 31, 2019, the following factors were identified as impairment indicators: i. Revenue decline - Constraints in the provincial retail distribution network, including a slower than expected roll-out of retail stores across Canada, has resulted in a decrease of expected sales and profitability as compared to outcomes initially forecasted by management; ii. Change in strategic plans - Halting of construction at Aurora’s Nordic Sky Facility and deferral of the majority of final construction and commissioning activities at its Aurora Sun Facility; iii. Decline in stock price and market capitalization - As at December 31, 2019, the carrying amount of the Company’s total net assets exceeded the Company’s market capitalization. Key assumptions used in calculating the recoverable amount for each CGU tested for impairment as at December 31, 2019 are outlined in the following table: Canadian Cannabis CGU Latin American CGU European Hemp CGU Analytical Testing CGU December 31, 2019 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 11.5 % 31.8 % 15.0 % 14.0 % Budgeted revenue growth rate (average of next five years) 50.6 % 3.0 % 13.5 % 12.5 % Fair value less costs of disposal $3,712,967 $12,386 $11,572 $8,064 Canadian Cannabis CGU Management concluded that the recoverable amount was higher than the carrying value as at June 30, 2021, and no impairment was recognized within the Canadian Cannabis CGU (December 31, 2020, June 30, 2020 and December 31, 2019 - nil, nil, and nil, respectively). European Cannabis CGU The Company’s European Cannabis CGU represents its operations dedicated to the cultivation and sale of cannabis products within Europe and forms part of the Company’s Cannabis Operating Segment. Management concluded that the recoverable amount was higher than the carrying value as at June 30, 2021, and no impairment was recognized within the European Cannabis CGU (June 30, 2020 - nil). Latin American (“LATAM”) CGU The Company’s LATAM CGU represents its operations dedicated to the cultivation and sale of cannabis and hemp products within LATAM. This CGU is attributed to the Company’s Cannabis Operating Segment. As a result of the impairment test performed during the three months ended December 31, 2019, management concluded that the carrying value was higher than the recoverable amount and recorded impairment losses of $152.3 million. Management allocated the impairment loss based on the relative carrying amounts of the CGU’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. Management allocated $143.4 million of impairment losses to the CGU’s indefinite life permits and licenses and $8.8 million of impairment losses to property, plant and equipment (Note 11). There were no impairment indicators for this CGU during the year ended June 30, 2021. European Hemp CGU The Company’s European Hemp CGU represents its operations dedicated to the cultivation and sale of hemp products within Europe. This CGU is attributed to the Company’s Cannabis Operating Segment. As a result of the impairment test performed during the three months ended December 31, 2019, management concluded that the carrying value was higher than the recoverable amount and recorded impairment losses of $7.0 million. Management allocated the impairment loss based on the relative carrying amounts of the CGU’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. The impairment loss was fully allocated to property, plant and equipment (Note 11). There were no impairment indicators for this CGU during the year ended June 30, 2021. Analytical Testing CGU The Company’s Analytical Testing CGU represents its operations dedicated to analytical and quality control testing of cannabis. This CGU is attributed to the Company’s Cannabis Operating Segment. As a result of the impairment test performed during the three months ended December 31, 2019, management concluded that the carrying value was higher than the recoverable amount and recorded impairment losses of $12.8 million. Management allocated the impairment loss based on the relative carrying amounts of the CGU’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. The impairment loss was allocated among intangible assets including customer relationships, definite life permits and licenses, know-how and brand. There were no impairment indicators for this CGU during the year ended June 30, 2021. Patient Counseling CGU The Company’s Patient Counseling CGU represents its operations dedicated to patient counseling and educational operations. This CGU is attributed to the Company’s Cannabis Operating Segment. The recoverable amount of $0.5 million was determined using a FVLCD method by discounting the most recent expected future net cash flows to the Company from the investment. As a result of the impairment test performed during the three months ended December 31, 2019, management concluded that the estimated recoverable amount of the investment is nominal and as a result, recorded impairment losses of $2.5 million. Management allocated the impairment loss based on the relative carrying amounts of the CGU’s assets at the impairment date, with no individual asset being reduced below its recoverable amount. The impairment loss was allocated to the customer relationship intangible asset. There were no impairment indicators for this CGU during the year ended June 30, 2021. (ii) Operating segment impairments Cannabis Operating Segment (Goodwill) During the year ended June 30, 2021, the Company had no goodwill impairment (June 30, 2020 - $2.3 billion) for the cannabis operating segment. As a result of the impairment tests performed as at June 30, 2021 and December 31, 2020, management concluded that the carrying value of the cannabis operating segment was lower than the $1.9 billion and $2.2 billion recoverable amount, respectively (June 30, 2020 and December 31, 2019 - $2.2 billion and $4.7 billion, respectively), and recorded impairment losses of nil and nil, respectively (three months ended June 30, 2020 and December 31, 2019 - $1.5 billion and $762.2 million, respectively). The impairment losses during the prior year were recognized due to a change in overall industry and market conditions, a change in management’s forecasted sales and profitability outlook, and a realignment and refocus of strategic plans to meet market demand. The cannabis operating segment impairment test at June 30, 2021 resulted in a recoverable amount that approximated the carrying value. The results of the impairment test is dependent on estimates and judgments made by management, particularly in relation to the key assumptions described above. A reasonably possible change in key assumptions could lead to the carrying value of the operating segment exceeding its recoverable amount. The following table highlights the sensitivities and amount by which each significant assumption used must change in isolation in order for the estimated recoverable amount to equal the carrying value: Cannabis Operating Segment Change required for the recoverable amount to equal the carrying value Pre-tax discount rate 0.02 % Total pre-discounted forecasted operating cash flow (1.54) % U.S. CBD CGU (Goodwill) The Company’s U.S. CBD CGU represents its operations dedicated to the sale of hemp-derived CBD products in the U.S. As a result of the impairment test as at June 30, 2021, management concluded that the recoverable amount of the U.S. CBD CGU was lower than the carrying

Convertible Debentures

Convertible Debentures	12 Months Ended
	Jun. 30, 2021
Subclassifications of assets, liabilities and equities [abstract]
Convertible Debentures	Marketable Securities and Derivatives (a) Marketable securities Accounting Policy Marketable securities are initially measured at fair value and are subsequently measured at fair value through profit or loss (“FVTPL”) or are designated at fair value through other comprehensive income (loss) (“FVTOCI”). The Company designates its marketable securities as financial assets measured at FVTOCI. This designation is made on an instrument-by-instrument basis and if elected, subsequent changes in fair value are recognized in other comprehensive (loss) income only and not through profit or loss upon disposition. As at June 30, 2021, the Company held the following marketable securities: Financial asset hierarchy level Level 1 Level 1 Level 1 Level 3 Level 1 Level 1 Level 1 Level 1 Level 3 Marketable securities designated at FVTOCI Micron Cann Group Radient Capcium TGOD Choom High Tide EnWave Other immaterial investments Total Note 6(a) Note 6(b) Note 6(d) Note 6(e) Note 6(f) Note 6(h) Note 6(j) $ $ $ $ $ $ $ $ $ $ Balance, June 30, 2019 1,148 — 30,866 — 93,132 4,388 95 12,619 1,000 143,248 Disposals (191) — — — (86,465) — — (4,138) — (90,794) Transfer to investment in associates — — — — — (1,775) — — — (1,775) Loss on changes in fair value (957) — (24,845) — (6,667) (2,613) (50) (8,481) — (43,613) Balance, June 30, 2020 — — 6,021 — — — 45 — 1,000 7,066 Additions (Disposals) — (6,013) — 1,851 — — 1,284 — (61) (2,939) Transfer from investment in associates — 15,525 — — — 789 — — — 16,314 Loss on changes in fair value — (9,512) (3,011) (1,851) — (48) (1,329) — (939) (16,690) Balance, June 30, 2021 — — 3,010 — — 741 — — — 3,751 Loss on marketable securities Year ended June 30, 2020 OCI unrealized loss (957) — (24,845) — (6,667) (2,613) (50) (2,619) — (37,751) OCI realized loss — — — — — — — (5,862) — (5,862) Year ended June 30, 2021 OCI unrealized loss — — (3,011) (1,851) — (48) (55) — (939) (5,904) OCI realized loss — (9,512) — — — — (1,274) — — (10,786) (b) Derivatives Accounting Policy Derivatives are initially measured at fair value and are subsequently measured at FVTPL. If the transaction price does not equal to fair value at the point of initial recognition, management measures the fair value of each component of the investment and any unrealized gains or losses at inception are either recognized in profit or loss or deferred and recognized over the term of the investment, depending on whether the valuation inputs are based on observable market data. The resulting unrealized gain or loss at inception and subsequent changes in fair value are recognized in profit or loss for the period. Transaction costs, which are directly attributable to the acquisition of the investment, are expensed as incurred. Refer to Note 29 for significant judgments in determining the fair value of derivative financial instruments. As of June 30, 2021, the Company held the following derivative investments: Financial asset hierarchy level Level 3 Level 2 Level 2 Level 3 Level 2 Level 2 Level 3 Level 3 Derivatives and convertible debentures at FVTPL Capcium TGOD Choom Investee-B High Tide ACI Investee-C Other immaterial investments Total Note 6(d) Note 6(e) Note 6(f) Note 6(g) Note 6(h) Note 6(i) Note 6(k) $ $ $ $ $ $ $ $ $ Balance, June 30, 2019 7,518 24,162 19,369 14,316 10,241 10,083 — 720 86,409 Additions (Disposals) — — — — 2,000 — — (49) 1,951 Unrealized gain (loss) on changes in fair value (7,518) (23,030) 1,130 1,465 419 (6,905) — (660) (35,099) Foreign exchange gain — — — 321 — — — — 321 Balance, June 30, 2020 — 1,132 20,499 16,102 12,660 3,178 — 11 53,582 Additions (Disposals) — — — — (9,042) — 2,500 — (6,542) Repayment — — — — (416) — — — (416) Unrealized gain (loss) on changes in fair value — (1,132) (2,348) (367) 15,463 2,483 12 (11) 14,100 Foreign exchange loss — — — (1,342) — — — — (1,342) Balance, June 30, 2021 — — 18,151 14,393 18,665 5,661 2,512 — 59,382 Unrealized gain (loss) on derivatives (Note 22) Year ended June 30, 2020 Foreign exchange gain — — — 321 — — — — 321 Inception gains amortized — — — — — — — 709 709 Unrealized gain (loss) on changes in fair value (7,518) (23,030) 1,130 1,465 419 (6,905) — (660) (35,099) (7,518) (23,030) 1,130 1,786 419 (6,905) — 49 (34,069) Year ended June 30, 2021 Foreign exchange loss — — — (1,342) — — — — (1,342) Unrealized gain (loss) on changes in fair value — (1,132) (2,348) (367) 15,463 2,483 12 (11) 14,100 — (1,132) (2,348) (1,709) 15,463 2,483 12 (11) 12,758 Accounting Policy Convertible debentures are financial instruments which are accounted for separately dependent on the nature of their components: a financial liability and an equity instrument. The identification of such components embedded within a convertible debenture requires significant judgment given that it is based on the interpretation of the substance of the contractual arrangement. Where the conversion option has a fixed conversion rate, the financial liability, which represents the obligation to pay coupon interest on the convertible debentures in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. Where the conversion option has a variable conversion rate, the conversion option is recognized as a derivative liability measured at fair value through profit and loss. The residual amount is recognized as a financial liability and subsequently measured at amortized cost. The determination of the fair value is also an area of significant judgment given that it is subject to various inputs, assumptions and estimates including: contractual future cash flows, discount rates, credit spreads and volatility. Transaction costs are apportioned to the debt liability and equity components in proportion to the allocation of proceeds. Mar 2018 Jan 2019 Total $ $ $ Balance, June 30, 2019 212,094 291,487 503,581 Conversion of debt (219,614) — (219,614) Interest paid (7,948) (27,789) (35,737) Accretion 9,857 26,942 36,799 Accrued interest 7,917 25,548 33,465 Principal repayment (2,306) — (2,306) Unrealized gain on foreign exchange — 10,850 10,850 Balance, June 30, 2020 — 327,038 327,038 Current portion — (32,110) (32,110) Long-term portion — 294,928 294,928 Balance, June 30, 2020 — 327,038 327,038 Interest paid — (24,364) (24,364) Accretion — 30,265 30,265 Accrued interest — 24,311 24,311 Unrealized gain on foreign exchange — (29,319) (29,319) Balance, June 30, 2021 — 327,931 327,931 Current portion — (34,749) (34,749) Long-term portion — 293,182 293,182 (i) On March 9, 2018, the Company completed a private placement of $230.0 million 2-year unsecured convertible debentures (the ”March 2018 Debentures”). The March 2018 Debentures bore interest at 5% per annum, payable semi-annually. The March 2018 debentures were convertible by the holder into common shares of the Company at a price of $156.60 per share subject to a forced conversion if the VWAP of the Company’s common shares exceeded $204.00 per share for 10 consecutive trading days. In November 2019, the Company provided notice to all holders of the March 2018 Debentures of an option to voluntarily convert their debentures at a temporarily amended early conversion price of $39.40 (the “Amended Early Conversion Price”) calculated based on a 6% discount to the average daily VWAP of Aurora’s common shares on both the Canadian and U.S. stock exchanges. On November 25, 2019, $227.0 million principal amount, or approximately 99%, of the March 2018 Debentures were converted under the Amended Early Conversion Price into 5,761,260 common shares of Aurora. Debenture holders that elected to convert also received a total of $7.9 million of interest paid in cash which was comprised of: (i) $4.7 million of accrued and unpaid interest from the last interest payment date, being June 30, 2019, up to, but excluding, November 25, 2019, and (ii) $3.2 of million future unpaid interest from November 25, 2019, up to, but excluding, the date of maturity of the Debentures, being March 9, 2020. In accordance with IAS 32 - Financial Instruments: Presentation , the reduction of the conversion price to induce early conversion resulted in a loss of $172.3 million during the year ended June 30, 2020 (Note 22). The loss is calculated as the difference between the fair value of the consideration the holders received on conversion under the revised terms and the fair value of the consideration the holders would have received under the original terms of the agreement. On March 6, 2020, the Company repaid the remaining principal balance of $2.3 million in cash. (ii) On January 24, 2019, the Company issued $460.6 million (US$345.0 million) in aggregate principal amount of Convertible Senior Notes due 2024 (“Senior Notes”) issued at par value. Holders may convert all or any portion of the Senior Notes at any time. The Senior Notes are unsecured, mature on February 28, 2024 and bear cash interest semi-annually at a rate of 5.5% per annum. The initial conversion rate for the Senior Notes is 11.53 common shares per US$1,000 principal amount of Senior Notes, equivalent to an initial conversion price of approximately US$86.72 per common share. On and after February 28, 2022 and prior to February 28, 2024, the Senior Notes are redeemable in whole or in part from time to time at the Company’s option at par plus accrued and unpaid interest, provided that the VWAP of the shares on the Nasdaq for at least 20 trading days, during any 30 consecutive trading day period ending immediately preceding the date on which the notice of redemption is given, is not less than 130% of the conversion price then in effect, which currently equates to $112.74 per share. At maturity, the Company has the option, upon not more than 60 nor less than 30 days prior notice, to satisfy its obligations to pay on redemption or maturity, the principal amount of the Senior Notes, in whole or in part, in cash or by delivering freely tradable shares. Any accrued and unpaid interest will be paid in cash. Where redemption is executed through the issuance of shares, payment will be satisfied by delivering for each $1,000 due, that number of freely tradable shares obtained by dividing $1,000 by the VWAP of the shares on the Nasdaq for the 20 consecutive trading days ending 10 trading days prior to the date fixed for redemption or maturity. Holders will also have the right to require Aurora to repurchase their Senior Notes upon the occurrence of certain customary events at a purchase price equal to 100% of the principal amount of the Senior Notes to be repurchased, plus accrued and unpaid interest. The Senior Notes and any common shares of Aurora issuable upon conversion of the Senior Notes have not been and will not be registered under the U.S. Securities Act of 1933, as amended, or any state securities laws, or qualified for distribution by prospectus in Canada, and may not be offered or sold in the United States absent registration or an applicable exemption from such registration requirements, or sold in Canada absent an exemption from the prospectus requirements of Canadian securities laws. In accordance with IFRS 9, the equity conversion option embedded in the Senior Notes was determined to be a derivative liability, which has been recognized separately at its fair value. Subsequent changes in the fair value of the equity conversion option are recognized through profit and loss (i.e. FVTPL). The equity conversion option was classified as an option liability as it can be settled through the issuance of a variable number of shares, cash or a combination thereof, based on the exchange rate and or trading price at the time of settlement. The debt host has been recognized at its amortized cost of $276.4 million, which represents the remaining fair value allocated from total net proceeds received of $445.6 million (US$334.7 million) after $169.2 million (US$126.8 million) was allocated to the derivative liability representing the equity conversion option. Management elected to capitalize transaction costs, which are directly attributable to the issuance of the Senior Notes. These transaction costs total $15.0 million and have been netted against the principal amount of the debt. As of June 30, 2021, the conversion option had a fair value of $3.1 million (June 30, 2020 – $1.8 million) and the Company recognized a $1.3 million unrealized loss (June 30, 2020 – $175.6 million unrealized gain) on the derivative liability for the year ended June 30, 2021 (Note 22 ). The fair value of the conversion option was determined based on the Kynex valuation model with the following assumptions: share price of US$9.04 (June 30, 2020 – US $12.42 ), volatility of 87% (June 30, 2020 – 75%), implied credit spread of 1,302 bps (June 30, 2020 – 3,297 bps), and assumed stock borrow rate of 10% (June 30, 2020 – 50%). As of June 30, 2021, the Company has accrued interest payable of $8.6 million ( June 30, 2020

Loans and Borrowings

Loans and Borrowings	12 Months Ended
	Jun. 30, 2021
Financial instruments [Abstract]
Loans and Borrowings	Loans and Borrowings Accounting Policy Term loans are classified as other financial liabilities and are measured at fair value at initial recognition and subsequently at amortized cost. Transactions costs are deferred and amortized over the term of the liability. The changes in the carrying value of current and non-current credit facilities are as follows: Term loan credit facilities Revolving credit facility $ $ Balance, June 30, 2019 139,900 — Additions 64,394 22,000 Deferred financing fee (1,937) — Gain on debt modification (1,287) — Accretion 12,497 108 Interest payments (6,516) (108) Principal repayments (93,130) (22,000) Balance, June 30, 2020 113,921 — Current portion (113,921) — Long-term portion — — Balance, June 30, 2020 113,921 — Deferred financing fee (1,425) — Loss on debt modification 396 — Loss on debt settlement 2,195 — Accretion 6,762 — Interest payments (4,345) — Principal repayments (117,504) — Balance, June 30, 2021 — — On August 29, 2018, the Company entered into a secured credit agreement (as amended, the “Credit Agreement”) with Bank of Montreal (“BMO”) and certain lenders to establish a credit facility (as amended, the “Credit Facility”). Under the terms of the amended Credit Facility, the Company had access to an aggregate of $264.4 million comprised of a $50.0 million revolving credit facility (“Facility A”), a $150.0 million non-revolving facility (“Facility B”), and a $64.4 million non-revolving facility (“Facility C”). On March 25, 2020, the Company utilized its $45.0 million restricted cash collateral balance to repay and permanently reduce the outstanding term loan balance under Facility C. On March 27, 2020, the Company drew $22.0 million under Facility A which bears interest at a rate of 4.70%, based on a Canadian prime rate of 2.45% plus an applicable margin of 2.25%, payable monthly. Draws under Facility A were subject to a borrowing base limit determined based on certain eligible receivables less certain statutory payables. During the year ended June 30, 2020, the Company repaid the $22.0 million principal drawn under Facility A plus any unpaid and accrued interest. During the year ended June 30, 2020, the Company sold all of its shares in Alcanna for gross proceeds of $27.6 million (Note 6(c)), of which $10.0 million was used to repay the principal outstanding under Facility C immediately and another $10.0 million was used to repay the principal outstanding under Facility C and Facility B on August 31, 2020. As of August 31, 2020, the Company’s Facility C had been fully repaid and canceled. Under the terms of the First Amendment to First Amended and Restated Credit Agreement, the Company was subject to certain customary financial and non-financial covenants and restrictions. The Credit Facility was to mature on August 29, 2021 and had a first ranking general security interest in the assets of Aurora and the loans could be repaid at any time without penalty at Aurora’s discretion. Interest and standby fees were accrued at variable rates based on the Company’s borrowing elections and certain financial metrics. The First Amendment to the First Amended and Restated Credit Agreement reformulated the financial covenants governing the Credit Facility, and as of the execution of the First Amendment to the First Amended and Restated Credit Agreement, the Company was required meet the following financial covenants: • Total funded debt to shareholders’ equity is not to exceed 0.20:1 at any time. Total funded debt includes all obligations (except those noted below) which constitute debt and is calculated as the total principal outstanding under Facility A, Facility B, Facility C, the January 24, 2019 Senior Notes, total obligations under capital leases determined in accordance with IAS 17: Leases, and other obligations secured by Purchase-Money Security Interests, capitalized interest, the redemption price of any securities which are redeemable at the option of the holder, and any aggregate actual hedge liability. Total funded debt excludes accounts payable, payroll accruals, accruals in respect of normal business expenses and future income taxes; • Maintenance of a minimum $35.0 million unrestricted cash balance at any time. Unrestricted cash is defined as the amount of cash held in bank accounts of secured companies maintained by BMO that are not subject to any lien or any other restriction that would prevent the Company from using such cash for operating purposes in the ordinary course of business, less any outstanding principal drawn under Facility A; and • Achievement of quarterly minimum EBITDA thresholds beginning in the quarter ending September 30, 2020. For the purposes of this calculation, EBITDA is defined as the consolidated net income of the Company excluding the following: extraordinary or non-recurring income (expenses) and gains (losses), non‐cash gains (losses) (such as unrealized foreign exchange gains (losses)) and income of the unsecured subsidiaries (except to the extent that dividends in respect of such income have been paid in cash by such unsecured subsidiaries to a secured company); plus the following amounts (to the extent such amounts were deducted in determining such consolidated net income, and without duplication): (a) Interest, fees and expenses paid in connection with permitted funded debt; (b) income and capital taxes; (c) depreciation and amortization; (d) non‐cash charges and expenses such as unrealized foreign exchange losses and charges relating to the impairment of goodwill and other intangible assets; (e) non‐cash share‐based compensation; (f) extraordinary non-recurring expenses or losses to the extent approved by the lenders in writing; and (g) any other expenses approved in writing by the lenders in their discretion. The minimum thresholds were as follows: (i) for the fiscal quarter ended September 30,2020: $5.0 million; (ii) for the fiscal quarter ended December 31,2020: $5.0 million; (iii) for the fiscal quarter ended March 31, 2021: $16.0 million; (iv) for the fiscal quarter ended June 30, 2021: $25.0 million; and (v) for the twelve month fiscal period ending June 30, 2021: $51.0 million As of June 30, 2020, the Company had a total funded debt to shareholders’ equity ratio of 0.25:1 and an unrestricted cash balance of $143.9 million. As the Company exceeded its funded debt to shareholders’ equity covenant, all amounts outstanding under the Credit Facility were classified as a current liability in accordance with IAS 1 - Presentation of Financial Statements for the year ended June 30, 2020. On September 9, 2020, the Company executed an amendment to the First Amendment to the First Amended and Restated Credit Agreement (the “Second Amendment to the First Amended and Restated Credit Agreement”) which restructures existing financial covenants and retroactively applies to and remedies the Company’s covenant breach as at June 30, 2020. Under the Second Amendment to the First Amended and Restated Credit Agreement, the Company was required to meet the following financial covenants: • Total funded debt to shareholders’ equity is not to exceed 0.28:1 for the quarters ending June 30, 2020 and September 30, 2020, and shall be reduced to 0.25:1 for the quarter ending December 31, 2020 onwards. For the purposes of calculating the total funded debt to shareholders’ equity ratio, shareholders’ equity excludes the $172.3 million loss from the induced conversion of the March 2018 Debentures (Note 16(i)); • Total senior funded debt to EBITDA is not to exceed 3.00:1 at June 30, 2021. Total senior funded debt is defined as total funded debt of the Aurora and its subsidiaries, other than subordinated debt and such convertible notes as agreed to be excluded by the Lenders; • Maintenance of a minimum $35.0 million unrestricted cash balance at any time; and • Achievement of quarterly minimum EBITDA thresholds as follows: (i) for the fiscal quarter ended September 30,2020: $(11.0) million; (ii) for the fiscal quarter ended December 31,2020: $4.0 million; (iii) for the fiscal quarter ended March 31, 2021: $10.0 million; (iv) for the fiscal quarter ended June 30, 2021: $17.0 million; and (v) for the twelve month fiscal period ending June 30, 2021: $20.0 million. On December 17, 2020, the Company executed a second amended Credit Facility (the “Second Amended and Restated Credit Agreement”) which restructures existing financial covenants, extends the credit facility maturity date and adjusts certain repayment terms. Under the Second Amended and Restated Credit Agreement, the key amended terms are as follows: • An extension of the maturity date from August 29, 2021 to December 31, 2022; • A requirement to maintain a restricted cash balance of $50.0 million that can be used to repay, at any time at the Company’s discretion, the outstanding principal on Facility B on a 1:1 basis with a corresponding reduction in the restricted cash balance requirement; • 100% of net proceeds received from the sale of certain Canadian facilities will be used to repay the outstanding principal on Facility B up to a maximum of $36.5 million; these repayments will reduce the quarterly principal repayments evenly over the remaining term post June 30, 2021. 75% of net proceeds received in excess of $5.0 million from the sale of other properties will be used to repay the outstanding principal on Facility B; and • A single financial covenant requiring a minimum unrestricted cash balance of the lesser of i) $75 million or ii) 225% of the outstanding principal on Facility B less any cash collateral. Under the terms of both the First Amendment to the First Amended and Restated Credit Agreement and the Second Amended and Restated Credit Agreement, the Company elected, at its sole discretion, to receive advances under Facility B through certain availment options, which includes prime rate loans and bankers’ acceptances with monthly maturity dates that at the direction of the Company, roll over upon their maturities unless Aurora elects to convert the then outstanding principal and interest into prime rate loans at any time before December 31, 2022. During the year ended June 30, 2021, the Company elected to use both bankers’ acceptances and prime rate loans on its advances for Facility B with an average interest rate of 4.83%. In accordance with IFRS 9, the loan conversions and the December 17, 2020 loan amendment were determined to be non-substantial modification of the loan terms. As a result, the Company recognized a loss of $0.4 million for the year ended June 30, 2021 in other (losses) gains (Note 22) in the statement of comprehensive loss, with a corresponding adjustment to the carrying value of the Credit Facility. The loss was determined based on the difference between the original contractual cash flows and the modified expected cash flows, which was discounted at the original effective interest rate. On June 1, 2021, the Company fully repaid the $88.7 million principal outstanding under Facility B using the $50.0 million balance in restricted cash towards the repayment. As of June 30, 2021, the Company was fully released and discharged from all of its indebtedness and obligations under the Second Amended and Restated Credit Agreement. As a result of the settlement, the Company expensed the remaining $0.9 million deferred financing fees and recognized a $2.2 million loss on debt settlement. As of June 30, 2021, the Company had a total of $1.8 million of letters of credit outstanding with BMO and $4.4 million cash collateral recognized in restricted cash for the outstanding letters of credit and the corporate credit card.

Lease Liabilities

Lease Liabilities	12 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Lease Liabilities	Lease Liabilities Accounting Policy The Company assesses whether a contract is or contains a lease at inception of the contract. A lease is recognized as a right-of-use asset and corresponding liability at the commencement date. Each lease payment included in the lease liability is apportioned between the repayment of the liability and a finance cost. The finance cost is recognized in “finance and other costs” in the consolidated statement of comprehensive loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability. Lease liabilities represent the net present value of fixed lease payments (including in-substance fixed payments); variable lease payments based on an index, rate, or subject to a fair market value renewal condition; amounts expected to be payable by the lessee under residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and payments of penalties for terminating the lease, if it is probable that the lessee will exercise that option. The Company’s lease liability is recognized net of lease incentives receivable. The lease payments are discounted using the interest rate implicit in the lease or, if that rate cannot be determined, the lessee’s incremental borrowing rate. The period over which the lease payments are discounted is the expected lease term, including renewal and termination options that the Company is reasonably certain to exercise. Subsequently, if there is a change to the expected lease term within the control of the lessee, the lease liability will be remeasured using the updated term and revised discount rate on a prospective basis. Payments associated with short-term leases and leases of low-value assets are recognized as an expense on a straight-line basis in general and administration and sales and marketing expense in the consolidated statement of comprehensive loss. Short-term leases are defined as leases with a lease term of 12 months or less. Variable lease payments that do not depend on an index, rate, or subject to a fair market value renewal condition are expensed as incurred and recognized in costs of goods sold, general and administration, or sales and marketing expense, as appropriate given how the underlying leased asset is used, in the consolidated statement of comprehensive loss. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income, while a financing lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit or loss. The following is a continuity schedule of lease liabilities: $ Balance, June 30, 2019 1,326 IFRS 16 transition 95,464 Lease additions 9,465 Disposal of leases (2,123) Lease payments (13,468) Lease term reduction and other items (1) (6,104) Changes due to foreign exchange rates 185 Interest expense on lease liabilities 5,543 Balance, June 30, 2020 90,288 Current portion (6,587) Long-term portion 83,701 Balance, June 30, 2020 90,288 Lease additions 2,463 Disposal of leases (13,132) Lease payments (10,429) Lease term reduction and other items (1) (1,955) Changes due to foreign exchange rates (213) Interest expense on lease liabilities 4,597 Balance, June 30, 2021 71,619 Current portion (6,188) Long-term portion 65,431 (1) As part of the Company’s restructuring activities (Note 3), management re-assessed the likelihood of executing renewal options of its existing leases which resulted in a reduction of the assessed lease term of several of the Company’s leases. For the year ended June 30, 2021, the Company recorded a $4.1 million rent expense (June 30, 2020 - $5.5 million) related to short-term leases, variable leases, and low-value leases.

Share Capital

Share Capital	12 Months Ended
	Jun. 30, 2021
Share capital, reserves and other equity interest [Abstract]
Share Capital	Share Capital Accounting Policy Share Purchase Warrants Warrants issued in foreign currencies are classified as derivative liabilities. Upon exercise, in exchange for a fixed amount of common shares, the expected cash receivable is variable due to changes in foreign exchange rates. The Company measures derivative financial liabilities at fair value through profit or loss at initial recognition and in subsequent reporting periods. Fair value gains or losses are recognized in other (losses) gains on the statement of comprehensive income. The fair value of foreign currency share purchase warrants is determined using the quoted market price on the valuation date, which is a Level 1 input. Transaction costs, which are directly attributable to the offering, are allocated to equity and classified as equity financing transaction costs. (a) Authorized The authorized share capital of the Company is comprised of the following: (i) Unlimited number of common voting shares without par value. Each Common Share carries the right to attend and vote at all general meetings of shareholders. Holders of Common Shares are entitled to receive on a pro rata basis such dividends, if any, as and when declared by the Board at its discretion from funds legally available for the payment of dividends. Upon the liquidation, dissolution or winding up of the Company these holders are entitled to receive, on a pro rata basis, the net assets of the Company after payment of debts and other liabilities, in each case subject to the rights, privileges, restrictions and conditions attaching to any other series or class of shares ranking senior in priority to or on a pro rata basis with the holders of Common Shares with respect to dividends or liquidation. The Common Shares do not carry any pre-emptive, subscription, redemption or conversion rights, nor do they contain any sinking or purchase fund provisions. (ii) Unlimited number of Class “A” Shares each with a par value of $1.00. Class A shares may be issued from time to time in one or more series, and the directors may fix from time to time, before such issue, the number of Class A shares of each series and the designation, rights and restrictions attached thereto including any voting rights, dividend rights, redemption, purchase or conversion rights, sinking fund or other provisions. The Class A shares rank in priority over Common Shares and any other shares ranking by their terms junior to the Class A shares as to dividends and return of capital upon liquidation, dissolution or winding up of the Company or any other return of capital or distribution of the assets of the Company. As at June 30, 2021, no Class “A” Shares were issued and outstanding. (iii) Unlimited number of Class “B” Shares each with a par value of $5.00. Class B shares may be issued from time to time in one or more series, and the directors may fix from time to time, before such issue, the number of Class B shares of each series and the designation, rights and privileges attached thereto including any voting rights, dividend rights, redemption, purchase or conversion rights, sinking fund or other provisions. The Class B shares rank in priority over Common Shares and any other shares ranking by their terms junior to the Class B shares as to dividends and return of capital upon liquidation, dissolution or winding up of the Company or any other return of capital or distribution of the assets of the Company. As at June 30, 2021, no Class “B” Shares were issued and outstanding. (b) Issued and Outstanding At June 30, 2021, 198,068,923 common shares (June 30, 2020 – 115,228,811) were issued and fully paid. (i) Shares for business combinations, asset acquisitions and strategic investments During the year ended June 30, 2021, there were no shares issued for business combinations, asset acquisitions and strategic investments. During the year ended June 30, 2020, the Company issued the following shares for business combinations, asset acquisitions and investment in associates: Note Number of Share capital # $ Year ended June 30, 2020 Acquisition of Reliva 13(b) 2,480,810 52,380 Acquisition of intangible asset 15 209,123 5,040 2,689,933 57,420 (ii) Shares issued for earn-out payments During the year ended June 30, 2021, the Company issued an aggregate of 2,691,759 common shares for milestone payments in connection with three acquisitions completed in prior years (June 30, 2020 - 614,513 common shares in connection with five acquisitions). (iii) Shares issued for equity financing The Company issued the following common shares under its 2019 At-the-Market (“ATM”) program (Note 30(b)): US$ equivalence Year ended June 30, Year ended June 30, 2021 2020 2021 2020 Gross proceeds $ 284,138 $ 585,146 $ 214,662 $ 435,536 Commission $ 5,642 $ 11,729 $ 4,298 $ 8,717 Net proceeds $ 278,496 $ 573,417 $ 210,364 $ 426,819 Average gross price $ 6.71 $ 27.85 $ 5.07 $ 20.73 Number of shares issued 42,359,118 21,009,339 On November 16, 2020, the Company completed an offering of 23,000,000 units (“November Unit Offering”), including an over-allotment of 3,000,000 units, for gross proceeds of $226.2 million (US$172.5 million). The Company paid commissions and issuance costs of $11.8 million for net proceeds of $214.5 million. Each unit consists of one common share and one-half of one common share purchase warrant (“November Offering Warrant”) of the Company. Each whole November Offering Warrant entitles the holder to purchase one common share of the Company at a price of US$9.00 per warrant share until March 16, 2024 (Note 19(c)). On January 26, 2021, the Company completed an offering of 13,200,000 units (“January Unit Offering”), including an over-allotment of 1,200,000 units, for gross proceeds of $175.8 million (US$137.9 million). The Company paid commissions and issuance costs of $9.0 million for net proceeds of $166.8 million. Each unit consists of one common share and one-half of one common share purchase warrant (“January Offering Warrant”) of the Company. Each whole January Offering Warrant entitles the holder to purchase one common share of the Company at a price of US$12.60 per warrant share until January 26, 2024 (Note 19(c)). (c) Share Purchase Warrants Each whole warrant entitles the holder to purchase one common share of the Company. A summary of warrants outstanding is as follows: Warrants Weighted average # $ Balance, June 30, 2019 1,982,156 95.76 Issued 90,495 31.46 Expired (986) 73.79 Exercised (992,918) 109.83 Balance, June 30, 2020 1,078,747 77.36 Issued (1) 18,333,908 12.76 Exercised (491,500) 11.14 Expired (473,766) 48.00 Balance, June 30, 2021 18,447,389 15.68 (1) 11,500,000 and 6,600,000 warrants were issued as part of the November and January Unit Offering (Note 19(b)(iii)), respectively. In accordance with IAS 32 - Financial Instruments: Presentation , the November and January Offering Warrants (Note 19(b)(iii)), which are denominated in U.S. Dollars, were determined to be derivative liabilities as the proceeds receivable upon exercise may vary due to fluctuations in the foreign exchange rates. The Offering Warrants are recognized at their fair values based on quoted market prices with gains and losses recognized in other (losses) gains (Note 22) on the statement of comprehensive loss. Of the $381.2 million total net proceeds received, $74.0 million was allocated to the warrant derivative liabilities and $307.2 million was allocated to share capital. The following summarizes the warrant derivative liabilities: US$ equivalence November Offering January Offering Total November Offering January Offering Total $ $ $ $ $ $ Balance, June 30, 2020 — — — — — — Additions 39,213 34,816 74,029 29,900 27,324 57,224 Exercise (3,523) — (3,523) (2,794) — (2,794) Unrealized loss (gain) on derivative liability 23,472 (5,118) 18,354 20,620 (3,366) 17,254 Balance, June 30, 2021 59,162 29,698 88,860 47,726 23,958 71,684 The following table summarizes the warrants that remain outstanding as at June 30, 2021: Exercise Price ($) Expiry Date Warrants (#) $11.11 - 16.36 (1) January 26, 2024 - November 30, 2025 17,919,197 $112.46 - $116.09 August 9, 2023 to August 22, 2024 528,192 18,447,389 (1) Includes the November and January Offering Warrants exercisable at US$9.00 and US$12.60, respectively.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Jun. 30, 2021
Share-based payment arrangements [Abstract]
Share-Based Compensation	Share-Based Compensation Accounting Policy Stock Options Stock options issued to employees are measured at fair value at the grant date and are recognized as an expense over the relevant vesting periods with a corresponding credit to share reserves. Stock options issued to non-employees are measured at the fair value of goods or services received or the fair value of equity instruments issued, if it is determined that the fair value of the goods or services cannot be reliably measured. The fair value of non-employee stock options is recorded as an expense at the date the goods or services are received with a corresponding credit to share reserves. Depending on the complexity of the stock option terms, the fair value of options is calculated using either the Black-Scholes option pricing model or the Binomial model. When determining the fair value of stock options, management is required to make certain assumptions and estimates related to expected lives, volatility, risk-free rate, future dividend yields and estimated forfeitures at the initial grant date. The number of options expected to vest is reviewed and adjusted at the end of each reporting period such that the amount recognized for services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. Upon the exercise of stock options, proceeds received from stock option holders are recorded as an increase to share capital and the related share reserve is transferred to share capital. Restricted Share Units (“RSUs”) and Deferred Share Units (“DSUs”) RSUs are equity-settled share-based payments. RSUs are measured at their intrinsic fair value on the date of grant based on the closing price of the Company’s shares on the date prior to the grant, and is recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. Under IFRS, the Company’s DSUs are classified as equity-settled share-based payment transactions as they are settled in either cash or common shares at the sole discretion of Aurora. As such, the DSUs are measured in the same manner as RSUs. The amount recognized for services received as consideration for the RSUs and DSUs granted is based on the number of equity instruments that eventually vest. Upon the release of RSUs and DSUs, the related share reserve is transferred to share capital. Performance Share Units (“PSUs”) PSUs are equity-settled share-based payments and have both a service and market condition. PSUs are measured at their fair value on the grant date and are recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. The fair value of PSUs is calculated using the Monte Carlo model which factors in the probability of achieving the market-based performance target. When determining the fair value, management is required to make certain assumptions and estimates related to volatility, risk-free rate, equity correlations between Aurora and a peer group of companies, future stock prices, and estimated forfeitures. The amount recognized for services received as consideration for the PSUs granted is based on the number of equity instruments that eventually vest. Upon the release of PSUs, the related share reserve is transferred to share capital. On September 25, 2017, the Board adopted a “rolling maximum” or “evergreen” stock option plan and a Restricted Share Unit Plan. On October 5, 2018 and November 12, 2020, the Board adopted a Directors Deferred Share Unit Plan (applicable to independent directors only), and a Performance Share Unit Plan, respectively. As approved by the shareholders at the Annual General Meeting held on November 12, 2020, the Board of Directors may from time to time, in its discretion, and in accordance with the Toronto Stock Exchange requirements, grant to directors, officers, employees and consultants, non-transferable stock options, RSUs, DSUs, and PSUs. The maximum number of common shares issuable pursuant to all equity based compensation arrangements shall, at any time, not exceed 10% of the issued and outstanding common shares of the Company. (a) Stock Options A summary of stock-options outstanding is as follows: Stock Weighted Average Exercise Price ($) Balance, June 30, 2019 5,693,397 95.88 Granted 1,232,796 54.27 Exercised (1) (103,828) 26.91 Expired (135,926) 51.72 Forfeited (2) (937,936) 98.94 Balance, June 30, 2020 5,748,503 88.60 Granted 786,510 11.56 Exercised (1) (36,634) 5.70 Expired (2,383,140) 99.07 Forfeited (7,233) 134.64 Balance, June 30, 2021 4,108,006 68.46 (1) The weighted average share price on the date stock options were exercised during the year ended June 30, 2021 was $14.88 (June 30, 2020 – $78.08). (2) Included are the 1,039,672 forfeited options relating to the resignation of the Company’s strategic advisor, as detailed below. The following table summarizes the stock options that remain outstanding as at June 30, 2021: Exercise Price ($) Expiry Date Weighted Average Remaining Life Options Outstanding (#) Options Exercisable (#) 3.60 - 30.00 Aug 25, 2021 - May 31, 2026 3.39 1,657,991 770,154 30.72 - 99.60 Jan 19, 2022 - Jan 17, 2025 2.06 1,141,043 860,912 100.80 - 133.80 Jan 2, 2023 - Mar 13, 2026 3.75 1,057,712 950,698 135.00 - 163.56 Jan 2, 2023 - May 28, 2024 2.27 251,260 205,826 3.05 4,108,006 2,787,590 During the year ended June 30, 2021, the Company recorded aggregate share-based compensation expense of $11.2 million (June 30, 2020 – $43.7 million) for all stock options granted and vested during the period. This expense is reflected in the share-based compensation line on the statement of comprehensive loss. On September 25, 2020, Aurora’s strategic advisor resigned which resulted in the forfeiture of 1,039,672 incentive stock options. No share-based compensation expense was recognized for the year ended June 30, 2021 (June 30, 2020 - $0.3 million) related to these consultant options. As at June 30, 2021, the former strategic advisor had 623,808 vested stock options that remain outstanding. Stock options granted during the respective periods highlighted below were fair valued based on the following weighted average assumptions: Year ended June 30, 2021 2020 Risk-free annual interest rate (1) 0.31 % 0.88 % Expected annual dividend yield 0 % 0 % Expected stock price volatility (2) 81.69 % 89.60 % Expected life of options (years) (3) 2.40 2.37 Forfeiture rate 18.75 % 12.54 % (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the options. (2) Volatility was estimated by using the average historical volatility of the Company. (3) The expected life in years represents the period of time that options granted are expected to be outstanding. The weighted average fair value of stock options granted during the year ended June 30, 2021 was $5.50 (June 30, 2020 – $25.26) per option. (b) Restricted Share Units and Deferred Share Units Under the terms of the RSU plan, directors, officers, employees and consultants of the Company may be granted RSUs that are released as common shares upon completion of the vesting period. Each RSU gives the participant the right to receive one common share of the Company. The Company has reserved 833,333 common shares for issuance under this plan. The Company amended its RSU plan, as approved by the shareholders at the Company’s November 12, 2020 Annual General Meeting (“AGM”), which increased the maximum reserve under the RSU plan to 3,000,000 common shares. Under the terms of the DSU plan, non-employee directors of the Company may be granted DSUs. Each participant is entitled to redeem their DSUs for period of 90 days following their termination date, being the date of the participant’s retirement or cessation of employment. The DSUs can be redeemed, at the Company’s sole discretion, for (i) cash; (ii) common shares issued from treasury; (iii) common shares purchased in the open market; or (iv) any combination of the foregoing. The number of DSUs outstanding pursuant to the plan shall not exceed 83,333 common shares. The Company amended its DSU plan, as approved by the shareholders at the Company’s November 12, 2020 (“AGM”), which increased the maximum reserve under the DSU plan to 500,000 common shares. A summary of the RSUs and DSUs outstanding are as follows: RSUs and DSUs (#) Weighted Average Issue Balance, June 30, 2019 169,195 59.28 Issued 266,640 37.82 Vested, released and issued (44,823) 50.58 Forfeited (14,716) 86.77 Balance, June 30, 2020 376,296 44.06 Issued 954,698 10.82 Vested, released and issued (168,784) 44.44 Forfeited (121,666) 18.77 Balance, June 30, 2021 1,040,544 16.46 (1) As of June 30, 2021, there were 983,161 RSUs and 57,383 DSUs outstanding (June 30, 2020 - 360,098 RSUs and 16,198 DSUs). During the year ended June 30, 2021, the Company recorded share-based compensation of $7.0 million (June 30, 2020 – $5.8 million) for RSUs and DSUs granted and vested during the period. This expense is included in the share-based compensation line on the statement of comprehensive loss. The weighted average fair value of RSUs and DSUs granted in the year ended June 30, 2021 was $10.82 per unit (June 30, 2020 – $37.82 per unit). The following table summarizes the RSUs and DSUs that remain outstanding as at June 30, 2021: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) 6.25 - 24.96 Feb 10, 2023 - Feb 10, 2025 993,740 74,702 33.12 - 88.68 Aug 3, 2021 - Mar 13, 2023 13,558 4,150 90.12 - 123.84 Jul 12, 2021 - Sep 10, 2022 33,246 16,265 1,040,544 95,117 (c) Performance Share Units The Company adopted a PSU plan approved by Aurora shareholders at the November 12, 2020 AGM. The maximum number of common shares issuable pursuant to the PSU and RSU plan together shall not exceed 3,000,000 common shares. The number of units earned is determined at the end of the three year term based on Aurora’s three year Total Shareholder Return (“TSR”) relative to a peer group of companies and can vary from 0.0 to 2.0 times the number of PSUs granted. A summary of the PSUs outstanding is as follows: PSUs (#) Weighted Average Issue Price of PSUs ($) Balance, June 30, 2020 — — Issued 469,834 10.07 Forfeited (82,465) 10.09 Balance, June 30, 2021 387,369 10.06 The following table summarizes the PSUs that are outstanding as at June 30, 2021: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) 8.50 - 12.96 Sep 10, 2023 - May 18, 2024 377,284 — 13.35 - 23.96 Dec 8, 2023 - Feb 11, 2024 10,085 — 387,369 — During the year ended June 30, 2021, the Company recorded share-based compensation of $0.8 million (June 30, 2020 - nil) for PSUs granted during the period. This expense is included in the share-based compensation line on the statement of comprehensive loss. PSUs granted during the year ended were fair valued based on the following weighted average assumptions: Year ended June 30, 2021 Risk-free annual interest rate (1) 0.64 % Dividend yield — % Expected stock price volatility (2) 47.68 % Expected stock price volatility of peer group (2) 27.35 % Expected life of options (years) (3) 2.85 Forfeiture rate 2.63 % Equity correlation against peer group (4) 46.42 % Weighted average fair value of PSUs granted $9.74 (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the PSUs. (2) Volatility was estimated by using the 20-day VWAP historical volatility of Aurora and the peer group of companies. (3) The expected life in years represents the period of time that the PSUs granted are expected to be outstanding. (4) The equity correlation is estimated by using 1-year historical equity correlations for the Company and the peer group of companies.

Loss Per Share

Loss Per Share	12 Months Ended
	Jun. 30, 2021
Earnings per share [abstract]
Loss Per Share	Loss Per Share Accounting Policy The Company calculates basic (loss) earnings per share by dividing net (loss) income by the weighted average number of common shares outstanding during the period. Diluted (loss) earnings per share is determined by adjusting profit or loss attributable to common shareholders and the weighted average number of common shares outstanding, for the effects of all dilutive potential common shares, which comprise convertible debentures, RSU, DSU, warrants and share options issued. The following is a reconciliation of basic and diluted loss per share: Year ended June 30, 2021 2020 Net loss from continuing operations attributable to Aurora shareholders ($692,013) ($3,230,833) Net loss from discontinuing operations attributable to Aurora shareholders ($1,612) ($51,861) Net loss attributable to Aurora shareholders ($693,625) ($3,282,694) Weighted average number of common shares outstanding 169,118,540 96,753,429 Continuing operations, basic and diluted loss per share ($4.09) ($33.39) Discontinued operations, basic and diluted loss per share ($0.01) ($0.54) Basic and diluted loss per share ($4.10) ($33.93) Diluted loss per share is the same as basic loss per share as the issuance of shares on the exercise of convertible debentures, RSU, DSU, PSU, warrants and share options is anti-dilutive. Refer to Note 32 for share issuances and potential share issuances subsequent to June 30, 2021 that may be dilutive, impacting the number of shares outstanding and the calculation of basic and dilutive loss per share.

Other Gains (Losses)

Other Gains (Losses)	12 Months Ended
	Jun. 30, 2021
Analysis of income and expense [abstract]
Other Gains (Losses)	Other Gains (Losses) Year ended June 30, Note 2021 2020 $ $ Share of loss from investment in associates 8 (509) (11,534) Gain (loss) on deemed disposal of significant influence investment 6(a), 6(f) (1,239) 11,955 Loss on induced conversion of debenture 16(i) — (172,291) Unrealized gain (loss) on derivative investments 7(b) 12,758 (34,069) Unrealized gain (loss) on derivative liability 16(ii), 19(c) (19,606) 175,568 Unrealized gain (loss) on changes in contingent consideration fair value 29 (30) 2,357 Gain (loss) on debt modification 17 (396) 1,287 Loss on debt settlement 17 (2,195) — Gain on loss of control of subsidiary — 500 Gain on disposal of assets held for sale and property, plant and equipment 11, 12 11,119 — Government grant income 5 32,489 — Provisions 26(b)(ii), (b)(iv) (2,077) (2,416) Other gains 6,133 — Total other gains (losses) 36,447 (28,643)

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Jun. 30, 2021
Statement of cash flows, additional disclosures [Abstract]
Supplemental Cash Flow Information	Supplemental Cash Flow Information The changes in non-cash working capital are as follows: Recasted - Note 2(h) June 30, 2021 June 30, 2020 $ $ Accounts receivable 7,371 55,159 Biological assets (49,249) 4,835 Inventory 57,700 (31,154) Prepaid and other current assets 2,277 346 Accounts payable and accrued liabilities (28,294) (22,547) Income taxes payable 13 3,538 Deferred revenue 214 1,616 Provisions (556) (4,200) Other current liabilities 10,921 — Changes in operating assets and liabilities 397 7,593 During the year ended June 30, 2021, the Company reclassified $0.1 million impacts of FX on intercompany balances to the effect of foreign exchange on cash and cash equivalents line on the statement of cash flows. Of the $0.1 million, $4.1 million was reclassified from deposits, offset by $3.5 million from foreign exchange (gain) loss and $0.7 million from changes in non-cash working capital. Additional supplementary cash flow information as at and for the year ended June 30, 2021 and 2020 are as follows: June 30, 2021 June 30, 2020 $ $ Property, plant and equipment in accounts payable 1,721 7,867 Right-of-use-asset additions 2,445 9,386 Capitalized borrowing costs 2,136 21,961 Amortization of prepaids 32,120 48,040 Interest paid 34,157 47,904 Interest received 2,198 2,516

Income Taxes

Income Taxes	12 Months Ended
	Jun. 30, 2021
Income taxes [Abstract]
Income Taxes	Income Taxes Accounting Policy Tax expense recognized in profit or loss comprises the sum of current and deferred taxes not recognized in other comprehensive (loss) income or equity. Current tax assets and liabilities Current tax assets and/or liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted at the end of the reporting period. Current tax assets arise when the amount paid for taxes exceeds the amount due for the current and prior periods. Deferred tax assets and liabilities Deferred taxes are calculated using the liability method on temporary differences between the carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective periods of realization, provided they are enacted or substantively enacted at the end of the reporting period. Deferred tax liabilities are always provided for in full. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively. Significant estimates are required in determining the Company’s provision for income taxes and uncertain tax positions. Some of these estimates are based on interpretations of existing tax laws or regulations. Various internal and external factors may have favorable or unfavorable effects on the Company’s future effective tax rate. These factors include, but are not limited to, changes in tax laws, regulations and/or rates, changing interpretations of existing tax laws or regulations, changes in estimates of prior years’ items, results of tax audits by tax authorities, future levels of research and development spending, changes in estimates related to repatriation of undistributed earnings of foreign subsidiaries, and changes in overall levels of pre-tax earnings. The realization of the Company’s deferred tax assets is primarily dependent on whether the Company is able to generate sufficient capital gains and taxable income prior to expiration of any loss carry forward balance. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment with regard to management’s assessment of the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. The Company records tax benefits for all years subject to examination based upon management’s evaluation of the facts, circumstances and information available at the reporting date. There is inherent uncertainty in quantifying income tax positions. The Company has recorded tax benefits for those tax positions where it is more likely than not that a tax benefit will result upon ultimate settlement with a tax authority that has all relevant information. For those income tax positions where it is not more likely than not that a tax benefit will result, no tax benefit has been recognized in the consolidated financial statements. The net tax provision differs from that expected by applying the combined federal and provincial tax rates of 27.0% (June 30, 2020 – 27.0%) to loss before income tax for the following reasons: Recasted - Note 2(h) June 30, 2021 June 30, 2020 $ $ Loss from operations before taxes and discontinued operations (699,798) (3,339,734) Combined federal and provincial rate 27.0 % 27.0 % Expected tax recovery from operations before taxes and discontinued operations (188,945) (901,728) Change in estimates from prior year 1,054 (115) Foreign exchange 1,464 (373) Non-deductible expenses 6,629 19,996 Non-deducible (non-taxable) portion of capital items 2,678 20,839 Non-deducible loss on conversion of debt — 46,598 Goodwill and other impairment items 326 659,980 Tax impact on divestitures 6,295 (5,170) Difference in statutory tax rate 14,755 13,929 Effect of change in tax rates 55 967 Changes in deferred tax benefits not recognized 149,368 62,842 Income tax recovery from continuing operations (6,321) (82,235) (1) Excludes tax expense from discontinued operations of nil (June 30, 2020 - $0.8 million) and the tax expense from the loss on the sale of the discontinued operation of nil (June 30, 2020 - nil). These amounts are included in net loss from discontinued operations, net of tax on the statement of comprehensive loss. On June 30, 2020, the Alberta provincial government announced as part of the Alberta Recovery Plan, the province's Job Creation Tax Cut program will be accelerated in order to decrease the Alberta general corporation income tax rate on businesses from 12% to 8% effective July 1, 2020. Previously the Alberta provincial government announced on May 28, 2019 under Alberta Bill 3 to decrease the general corporate rate from 12% to 11% effective July 1, 2019, with a further 1% rate reduction each and every year on January 1 until the general corporate tax rate is 8% on January 1, 2022. Deferred tax assets and liabilities have been remeasured accordingly for the fiscal year ended June 30, 2020. Deferred taxes reflect the tax effects of temporary differences between the carrying amounts of asset and liabilities for financial reporting purposes and their tax values. Movements in deferred tax assets (liabilities) at June 30, 2021 and 2020 are comprised of the following: Recasted Note 2(h) Balance, June 30, 2020 Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Balance, June 30, 2021 $ $ $ $ $ Deferred tax assets Non-capital losses 125,008 (14,508) (415) (8,691) 101,394 Capital losses 501 (50) — — 451 Finance costs 9,689 (14,985) — 6,109 813 Investment tax credit 569 902 — — 1,471 Derivatives 420 314 — — 734 Leases 13,075 1,892 (30) — 14,937 Total deferred tax assets 149,262 (26,435) (445) (2,582) 119,800 Deferred tax liabilities Convertible debenture (33,787) 12,851 — — (20,936) Investment in associates — 1,409 — — 1,409 Derivatives — (393) — — (393) Intangible assets (90,952) 11,830 222 — (78,900) Property, plant and equipment (7,118) (8,355) 234 — (15,239) Inventory (18,306) 10,042 (32) — (8,296) Biological assets (2,496) (411) 7 — (2,900) Others (549) 6,004 — — 5,455 Total deferred tax liabilities (153,208) 32,977 431 — (119,800) Net deferred tax liabilities (3,946) 6,542 (14) (2,582) — Balance, June 30, 2019 Discontinued operations Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Recasted Note 2(h) Balance, June 30, 2020 $ $ $ $ $ $ Deferred tax assets Non-capital losses 44,303 (1,319) 81,943 81 — 125,008 Capital losses — — 501 — — 501 Finance costs 11,545 — (4,087) — 2,231 9,689 Investment tax credit 728 — (159) — — 569 Property, plant and equipment 13,701 114 (13,815) — — — Derivatives 37,462 — (37,042) — — 420 Leases — — 13,050 25 — 13,075 Others 9,470 — (9,470) — — — Total deferred tax assets 117,209 (1,205) 30,921 106 2,231 149,262 Deferred tax liabilities Convertible debenture (47,089) — 11,599 — 1,703 (33,787) Marketable securities (6,141) — 4,916 624 601 — Investment in associates (4,409) — 4,409 — — — Intangible assets (129,562) — 38,807 (197) — (90,952) Property, plant and equipment — — (7,100) (18) — (7,118) Inventory (15,008) — (3,298) — — (18,306) Biological assets (4,345) — 1,849 — — (2,496) Others — — (549) — — (549) Total deferred tax liabilities (206,554) — 50,633 409 2,304 (153,208) Net deferred tax assets (liabilities) (89,345) (1,205) 81,554 515 4,535 (3,946) Deferred tax assets (liabilities) as presented in the Consolidated Statements of Financial Position are as follows: June 30, 2021 Recasted Note 2(h) June 30, 2020 $ $ Deferred tax assets — 21,974 Deferred tax liabilities — (25,920) Net deferred tax assets (liabilities) — (3,946) Deferred tax assets not recognized in respect of deductible temporary differences, unused tax losses, and tax credits are as follows: June 30, 2021 Recasted Note 2(h) June 30, 2020 $ $ Non-capital losses carried forward 570,195 223,339 Investment in associates — 33,629 Capital losses 132,456 131,295 Property, plant, and equipment 359,455 154,523 Intangible assets 11,701 3,668 Goodwill 33,764 — Marketable Securities 28,323 23,792 Investment tax credits 5,028 5,034 Derivatives — 2,860 Capital lease obligations 2,462 5,408 Other 55,537 6,198 1,198,921 589,746

Related Party Transactions

Related Party Transactions	12 Months Ended
	Jun. 30, 2021
Related party [Abstract]
Related Party Transactions	Related Party Transactions Accounting Policy The Company considers a person or entity as a related party if they are a member of key management personnel including their close relatives, an associate or joint venture, those having significant influence over the Company, as well as entities that are under common control or controlled by related parties. The Company’s key management personnel have the authority and responsibility for planning, directing and controlling the activities of the Company and consists of the Company’s executive management team and management directors. Compensation expense for key management personnel was as follows: Years ended June 30, 2021 2020 $ $ Short-term employment benefits (1) 5,022 8,118 Termination benefit 2,583 4,553 Directors’ fees (2) 458 586 Share-based compensation (3) 12,543 20,628 Total management compensation (4) 20,606 33,885 (1) Short-term employment benefits include salaries, wages, bonuses and non-monetary benefits such as subsidized vehicle costs. Short-term employment benefits are measured at the exchange value, being the amounts agreed to by each party. (2) Includes meeting fees and committee chair fees. (3) Share-based compensation represent the contingent consideration, and the fair value of options, restricted share units, performance share units, and deferred share units granted and vested to key management personnel and directors of the Company under the Company’s share-based compensation plans (Note 20). (4) As of June 30, 2021, $0.8 million is payable or accrued for key management compensation (June 30, 2020 – $3.8 million). The following is a summary of the significant transactions with related parties: Years ended June 30, 2021 2020 $ $ Production costs (1) 5,100 6,330 Services and advisory fees (2) — 1,247 5,100 7,577 (1) Production costs incurred with (i) Capcium, a company where Aurora holds significant influence; and (ii) Sterigenics Radiation Technologies (“Sterigenics”, formerly Iotron Industries Canada Inc.), an associate of the Company’s joint venture company. Aurora does not have the authority or ability to exert power over either Capcium or Sterigenics’ financial and/or operating decisions (i.e. control). (2) Service and advisory fees paid to Lola Ventures Inc. (a company controlled by the former CEO), and Superior Safety Codes (a company controlled by the former CEO and President). During the year ended June 30, 2021, the Company sold AHE to the subsidiary’s President and former owner (Note 12(b)). During the year ended June 30, 2020, the Company sold ALPS back to its former founding owner (Note 12(b)). The following amounts were receivable from (payable to) related parties: June 30, 2021 June 30, 2020 $ $ Equipment loan receivable from investments in associates (1) 10,096 3,242 Production costs with investments in associates (2)(3) — (1,365) 10,096 1,877 (1) Relates to the purchase of production equipment on behalf of the Company’s joint venture, Auralux Enterprises Ltd. (“Auralux”). The loan bears interest at 5% per annum, payable monthly. The loan is to be repaid in installments on an annual basis in an amount equal to 50% of the associate’s EBITDA. The unpaid balance of the loan matures 10 years from the funding date. (2) Production costs incurred with (i) Capcium, a company that manufactures our softgels in which Aurora holds significant influence in; and (ii) Sterigenics which provides cannabis processing services to the Company and is party to a common joint venture in Auralux. Pursuant to a manufacturing agreement with Capcium, the Company is contractually committed to purchase a minimum number of softgels during calendar 2020 and thereafter. If the Company fails to meet the required purchase minimum, then it is required to pay a penalty fee equal to the difference between the actual purchased quantity and the required purchase minimum multiplied by cost of the softgels. The Company is committed to purchase 42.7 million capsules in calendar 2020, and 20.0 million capsules per calendar year until December 31, 2026. The Company believes that it is more likely than not that the minimum quantity will be met for the 2021 calendar year and as a result, no provision was recognized as of June 30, 2021 (June 30, 2020 - $0.9 million). (3) Amounts are due upon the issuance or receipt of invoices, are unsecured and non-interest bearing. These transactions are in the normal course of operations and are measured at the exchange value, being the amounts agreed to by the parties.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Jun. 30, 2021
Other provisions, contingent liabilities and contingent assets [Abstract]
Commitments and Contingencies	Restructuring Provisions Accounting Policy A restructuring provision is recognized when the Company has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those individuals who are affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the restructuring, which reflect amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity. As described in Note 1, during the year ended June 30, 2020, the Company initiated a plan to close operations at certain production facilities in order to focus on production and manufacturing at the Company’s larger scale facilities. Additionally, the Company reduced the number of corporate and production level employees across the organization in an effort to reduce spending. During the year ended June 30, 2021, the Company recorded restructuring charges of $0.2 million (June 30, 2020 - $1.9 million) relating to workforce reductions associated with the closure of production facilities. During the year ended June 30, 2021, the Company entered into an agreement with Great North Distributors Inc. (“Great North”) to be the exclusive representative for Aurora’s Canadian cannabis retail brands. As a result of shifting consumer sales costs from a fixed internal sales force to variable contract sales, the Company recorded restructuring charges of $0.8 million (June 30, 2020 - nil) related to the workforce reductions. The provisions for restructuring and other charges represent the present value of the best estimate of the future outflow of economic benefits that will be required to settle the expected liabilities and may vary as a result of new events affecting the severances that will need to be paid. Total $ Balance, June 30, 2019 — Additions 1,947 Payments (1,390) Balance at June 30, 2020 557 Additions 1,011 Payments (1,568) Balance, June 30, 2021 — (a) Claims and Litigation From time to time, the Company and/or its subsidiaries may become defendants in legal actions and the Company intends to take appropriate action with respect to any such legal actions, including by defending itself against such legal claims as necessary. Other than the claims described below, as of the date of this report, Aurora is not aware of any other material or significant claims against the Company. On November 21, 2019, a purported class action proceeding was commenced in the United States District Court for the District of New Jersey against the Company and certain of its directors and officers on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities between October 23, 2018 and January 6, 2020. The complaint(s) alleges, inter alia, that the Company and certain of its officers and directors violated the federal securities laws by making false or misleading statements, materially overstated the demand and potential market for the Company’s consumer cannabis products; that the Company’s ability to sell products had been materially impaired by extraordinary market oversupply, that the Company’s spending growth and capital commitments were slated to exceed our revenue growth; that the Company had violated German law mandating that companies receive special permission to distribute medical products exposed to regulated irradiation techniques, and that the foregoing, among others, had negatively impacted the Company’s business, operations, and prospects and impaired the Company’s ability to achieve profitability. A motion to dismiss was filed on November 20, 2020 and granted by the court on July 7, 2021, however, the plaintiffs were given an opportunity to file an amended complaint no later than September 7, 2021. Pursuant to the July 7, 2021 order, the plaintiffs filed an amended complaint on September 7, 2021. The amended complaint makes new allegations pertaining to certain financial misrepresentation and improper revenue recognition by the Company, which allegations the Company is reviewing in preparing for its response to the amended complaint. While this matter is ongoing, the Company disputes the allegations and intends to continue to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matters described above. No provision has been recognized as at June 30, 2021 (June 30, 2020 - nil). The Company and its subsidiary, ACE, have been named in a purported class action proceeding which commenced on June 18, 2020 in the Province of Alberta in relation to the alleged mislabeling of cannabis products with inaccurate THC/CBD content. The class action involves a number of other parties including Aleafia Health Inc., Hexo Corp, Tilray Canada Ltd., among others, and alleges that upon laboratory testing, certain cannabis products were found to have lower THC potency than the labeled amount, suggesting, among other things, that plastic containers may be leeching cannabinoids. While this matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. No provision has been recognized as at June 30, 2021. A claim was commenced by a party to a former term sheet on June 15, 2020 with the Queen's Bench of Alberta against Aurora and a former officer alleging a claim of breach of obligations under said term sheet, with the plaintiff seeking $18.0 million in damages. While this matter is ongoing, the Company believes the action to be without merit and intends to defend the claim. No provision has been recognized as of June 30, 2021 (June 30, 2020 - nil). A claim was commenced on June 17, 2020 against Aurora by a former consultant of MedReleaf regarding stock options that were believed by the plaintiff to be granted prior to MedReleaf’s Initial Public Offering (“IPO”). These options were not on the records of MedReleaf at the time of due diligence or acquisition and, as such, no options were granted on closing of the acquisition. As of June 30, 2021, the Company had fully settled this claim for $1.3 million and is recognized in legal settlement and contract termination fees in the statement of comprehensive loss for the year ended June 30, 2021. On August 10, 2020, a purported class action lawsuit was filed with the Queen's Bench of Alberta against Aurora and certain executive officers in the Province of Alberta on behalf of persons or entities who purchased, or otherwise acquired, publicly traded Aurora securities and suffered losses as a result of Aurora releasing statements containing misrepresentations during the period of September 11, 2019 and December 21, 2019. The Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matter described above. No provision has been recognized as at June 30, 2021 (June 30, 2020 - nil). On October 2, 2020, a purported class action lawsuit was commenced in the United States District Court for the District of New Jersey against the Company and certain executive officers on behalf of persons or entities who purchased or otherwise acquired Aurora securities between February 13, 2020 and September 4, 2020. The complaint alleges, inter alia, that the Company and certain executive officers violated the federal securities laws by making false and/or misleading statements and/or failing to disclose that the Company had significantly overpaid for previous acquisitions and experienced degradation in certain assets, including its production facilities and inventory; the Company’s business transformation plan and cost reset failed to mitigate the foregoing issues; it was foreseeable that the Company would record significant goodwill and asset impairment charges; and as a result, the Company’s public statements were materially false and misleading. Lead plaintiff and lead counsel have been appointed and the Company is awaiting filing of their complaint. While this matter is ongoing, the Company disputes the allegations and intends to vigorously defend against the claims. Estimating an amount or range of possible losses resulting from litigation proceedings is inherently difficult, particularly where the matters involve indeterminate claims for monetary damages and are in the stages of the proceedings where key factual and legal issues have not been resolved. For these reasons, the Company is currently unable to predict the ultimate timing or outcome of or reasonably estimate the possible losses or a range of possible losses resulting from the matters described above. No provision has been recognized as at June 30, 2021 (June 30, 2020 - nil). The Company was party to an arbitration matter with a third party with respect to a break fee believed to be due by Aurora under an agreement. Binding arbitration in favor of the other company was awarded on September 13, 2020 in the amount of $3.0 million plus interest and costs, and the payment was made by the Company on October 13, 2020. The settlement amount was recognized in legal settlement and contract termination fees in the statement of comprehensive loss. On January 4, 2021, a civil claim was filed with the Queen’s Bench of Alberta against Aurora and Hempco by a former landlord regarding unpaid rent in the amount of $8.9 million, representing approximately $0.4 million for rent in arrears and costs, plus $8.5 million for loss of rent and remainder of the term. The Company filed a statement of defense on March 24, 2021. While this matter is ongoing, the Company intends to continue to defend against the claims. No provision has been recognized as of June 30, 2021 (June 30, 2020 - nil). The Company is subject to litigation and similar claims in the ordinary course of our business, including claims related to employment, human resources, product liability and commercial disputes. The Company has received notice of, or are aware of, certain possible claims against us where the magnitude of such claims is negligible, or it is not currently possible for us to predict the outcome of such claims, possible claims or lawsuits due to various factors including: the preliminary nature of some claims; an incomplete factual record; and the unpredictable nature of opposing parties and their demands. Management is of the opinion, based upon legal assessments and information presently available, that it is unlikely that any of these claims would result in liability to the Company, to the extent not provided for through insurance or otherwise, would have a material effect on the consolidated financial statements, other than the claims described above. (b) Commitments (i) On September 8, 2020, the Company and the Ultimate Fighting Championship (“UFC”) mutually terminated its partnership. The Company paid $40.2 million as a termination fee which has been recognized in legal settlement and contract termination fees in the statement of comprehensive loss. (ii) Pursuant to a manufacturing agreement, the Company is contractually committed to purchase a minimum number of softgels each calendar year. If the Company fails to meet the required purchase minimum, then it is required to pay a penalty fee equal to the difference between the actual purchased quantity and the required purchase minimum multiplied by cost of the softgels. The Company expects to meet the purchase minimum for 2021 and as such, no provision was recorded as at June 30, 2021 (June 30, 2020 - $0.9 million) (iii) The Company has various lease commitments related to various office space, production equipment, vehicles, facilities and warehouses expiring between July 2021 and June 2033. The Company has certain leases with optional renewal terms that the Company may exercise at its option. (iv) During the year ended June 30, 2021, the Company indefinitely halted construction at the Aurora Sun facility. The facility had an existing utility supply contract which included annual minimum energy consumption commitments. As at June 30, 2021, the Company recognized a $2.1 million (June 30, 2020 - nil) onerous contract provision which represents the lesser of the costs of exiting the contract and the cost of fulfilling it. Additionally, the Company impaired $10.3 million deposits related to Sun. The provision and impairment loss have been included in other gains (losses) and impairment of deposits, respectively, on the statement of comprehensive loss (Note 22). In addition to lease liability commitments disclosed in Note 30(b), the Company has the following future capital commitments, purchase commitments and retention payments, which are due in the next five years and thereafter: $ Next 12 months 4,073 Over 1 year to 2 years 2,066 Over 2 years to 3 years 2,066 Over 3 years to 4 years 1,894 10,099

Revenue

Revenue	12 Months Ended
	Jun. 30, 2021
Revenue from contracts with customers [Abstract]
Revenue	Revenue Accounting Policy The Company generates revenue primarily from the sale of cannabis, cannabis related products and provision of services. The Company uses the following five-step contract-based analysis of transactions to determine if, when and how much revenue can be recognized: 1. Identify the contract with a customer; 2. Identify the performance obligation(s) in the contract; 3. Determine the transaction price; 4. Allocate the transaction price to the performance obligation(s) in the contract; and 5. Recognize revenue when or as the Company satisfies the performance obligation(s). Revenue from the sale of cannabis is generally recognized when control over the goods has been transferred to the customer. Payment for medical sales is typically due prior to shipment. Payment for wholesale transactions is due within a specified time period as permitted by the underlying agreement and the Company’s credit policy upon the transfer of goods to the customer. The Company generally satisfies its performance obligation and transfers control to the customer upon delivery and acceptance by the customer. Revenue is recorded at the estimated amount of consideration to which the Company expects to be entitled. For bill-and-hold arrangements, revenue is recognized before delivery but only upon transfer of control of the good to the customer. Control is transferred to the customer when the substance of the bill-and-hold arrangement is substantive, the Company cannot sell the goods to another customer, the goods can be identified separately and are ready for physical transfer to the customer. Service revenues, including patient referral services, are recognized over a period of time as performance obligations are completed. Payment of the transaction price for patient counselling is typically due prior to the services being rendered and therefore, the transaction price is recognized as a contract liability, or deferred revenue, when payment is received. Contract liabilities are subsequently recognized into revenue as or when the Company fulfills its performance obligation. Effective October 17, 2018, Canada Revenue Agency (“CRA”) began levying an excise tax on the sale of medical and consumer cannabis products. The Company becomes liable for these excise duties when cannabis products are delivered to the customer. The excise taxes payable is the higher of (i) a flat-rate duty which is imposed when a cannabis product is packaged, and (ii) an advalorem duty that is imposed when a cannabis product is delivered to the customer. Effective May 1, 2019, excise tax calculated on edible cannabis products, cannabis extracts and cannabis topicals will prospectively be calculated as a flat rate based on the quantity of total tetrahydrocannabinol (THC) contained in the final product. There were no changes in the legislation in calculating excise taxes for fresh cannabis, dried cannabis, seeds and plants. Where the excise tax has been billed to customers, the Company has reflected the excise tax as part of revenue in accordance with IFRS 15. Net revenue from sale of goods, as presented on the consolidated statements of comprehensive (loss) income, represents revenue from the sale of goods less applicable excise taxes. Given that the excise tax payable/paid to CRA cannot be reclaimed and is not always billed to customers, the Company recognizes that the excise tax is an operating cost that affects gross margin to the extent that it is not recovered from its customers. For certain sale of goods in which the Company earns a manufacturing fee, the Company records net revenue as an agent on the basis that the Company does not control pricing or bear inventory or credit risk. The Company generates revenue from the transfer of goods and services over time and at a point-in-time from the revenue streams below. Net revenue from sale of goods is reflected net of actual returns and estimated variable consideration for future returns and price adjustments of $7.4 million for the year ended June 30, 2021 (June 30, 2020 - $15.3 million). The estimated variable consideration is based on historical experience and management’s expectation of future returns and price adjustments. As of June 30, 2021, the return liability for the estimated variable revenue consideration was $1.5 million (June 30, 2020 - $2.1 million) and is included in deferred revenue on the consolidated statements of financial position. Year ended June 30, 2021 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods 288,592 — 288,592 Revenue from provision of services — 1,877 1,877 Excise taxes (45,217) — (45,217) Net Revenue 243,375 1,877 245,252 Year ended June 30, 2020 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods (1) 311,909 — 311,909 Revenue from provision of services — 5,002 5,002 Other Revenue from sale of goods 1,089 — 1,089 Excise taxes (49,297) — (49,297) Net Revenue 263,701 5,002 268,703 (1) During the year ended June 30, 2021, the Company divested from AHE and dissolved Hempco. As such, both entities are no longer included in Cannabis revenue from sale of goods following the reclassification into discontinued operations (Note 12(b)).

Segmented Information

Segmented Information	12 Months Ended
	Jun. 30, 2021
Operating segments [Abstract]
Segmented Information	Segmented Information Accounting Policy Operating segments are components of the Company that engage in business activities which generate revenues and incur expenses (including intercompany revenues and expenses related to transactions conducted with other components of the Company). The operations of an operating segment are distinct and the operating results are regularly reviewed by the chief operating decision maker (“CODM”) for the purposes of resource allocation decisions and assessing its performance. Reportable segments are Operating segments whose revenues or profit/loss or total assets exceed ten percent or more of those of the combined entity. Key measures used by the CODM to assess performance and make resource allocation decisions include revenues, gross profit and net (loss) income. The Company’s operating results are divided into two reportable segments plus corporate. The two reportable segments are (i) Cannabis; and (ii) Horizontally Integrated Businesses. The Company primarily operates in the Cannabis segment which includes support services such as patient counselling services and analytical testing services. Operating Segments Cannabis (1) Horizontally Integrated Businesses (2) Corporate (3) Total $ $ $ $ Year ended June 30, 2021 Net revenue 245,252 — — 245,252 Gross loss (21,558) — — (21,558) Net loss before taxes and discontinued operations (486,717) 55 (213,136) (699,798) Year ended June 30, 2020 Net revenue 267,614 1,089 — 268,703 Gross profit (loss) (19,997) 62 — (19,935) Net loss before taxes and discontinued operations (3,109,601) 3,988 (234,121) (3,339,734) (1) During the year ended June 30, 2021, the Company divested from AHE and dissolved Hempco (June 30, 2020 - ALPS). As a result, these entities are no longer included in the Cannabis segment following the reclassification into discontinued operations (Note 12(b)). (2) The horizontally integrated businesses segment represents the indoor cultivator CGU comprised of B.C. Northern Lights Enterprises ltd. (“BCNL”) and Urban Cultivator Inc. (“UC”). During the year ended June 30, 2020, the Company sold BCNL and sold certain assets of UCI. The remaining UCI operations were largely wound down as of June 30, 2020. (3) Net loss under the Corporate allocation includes fair value gains and losses from investments in marketable securities, derivatives and investment in associates. Corporate and administrative expenditures such as regulatory fees, share based compensation and financing expenditures relating to debt issuances are also included under Corporate. Geographical Segments (1) Canada European Union Other Total $ $ $ $ Non-current assets other than financial instruments and deferred tax assets Balance, June 30, 2021 1,774,154 49,164 41,787 1,865,105 Balance, June 30, 2020 2,139,765 81,927 95,281 2,316,973 Year ended June 30, 2021 Net revenue 211,073 29,981 4,198 245,252 Gross profit (loss) (44,032) 21,478 996 (21,558) Year ended June 30, 2020 Net revenue 252,860 14,613 1,230 268,703 Gross profit (loss) (32,430) 13,459 (964) (19,935) (1) During the year ended June 30, 2021, the Company divested from AHE and dissolved Hempco (June 30, 2020 - ALPS). As a result, these entities are no longer included following the derecognition and reclassification into discontinued operations (Note 12(b)).

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Jun. 30, 2021
Fair value measurement [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments Accounting Policy Fair Value Hierarchy Financial instruments recorded at fair value are classified using a hierarchy that categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels of hierarchy are: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; and Level 3 - Inputs for the asset or liability that are not based on observable market data. The individual fair values attributed to the different components of a financing transaction, notably marketable securities, derivative financial instruments, convertible debentures and loans, are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and derive estimates. Significant judgment is also used when attributing fair values to each component of a transaction upon initial recognition, measuring fair values for certain instruments on a recurring basis and disclosing the fair values of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of instruments that are not quoted or observable in an active market. Financial instruments are measured either at fair value or at amortized cost. The table below lists the valuation methods used to determine fair value of each financial instrument. Fair Value Method Financial Instruments Measured at Fair Value Marketable securities Closing market price of common shares as of the measurement date (Level 1) Derivatives Closing market price (Level 1) or Black-Scholes, Binomial, Monte-Carlo & FINCAD valuation model (Level 2 or 3) Contingent consideration payable Discounted cash flow model (Level 3) Derivative liability Closing market price of warrants (Level 1) or Kynex valuation model (Level 2) Financial Instruments Measured at Amortized Cost Cash and cash equivalents, restricted cash, accounts receivable, loans receivable Carrying amount (approximates fair value due to short-term nature) Accounts payable and accrued liabilities, other current and long-term liabilities Carrying amount (approximates fair value due to short-term nature) Lease receivable, convertible debentures, loans and borrowings, and lease liabilities. Carrying value discounted at the effective interest rate which approximates fair value The carrying values of the financial instruments at June 30, 2021 are summarized in the following table: Amortized cost FVTPL Designated Total $ $ $ $ Financial Assets Cash and cash equivalents 421,457 — — 421,457 Restricted cash 19,394 — — 19,394 Accounts receivable, excluding sales taxes receivable 54,636 — — 54,636 Marketable securities — — 3,751 3,751 Derivatives — 59,382 — 59,382 Loan receivable 10,096 — — 10,096 Lease Receivable 4,256 — — 4,256 Financial Liabilities Accounts payable and accrued liabilities 57,944 — — 57,944 Convertible debentures (1) 327,931 — — 327,931 Contingent consideration payable — 374 — 374 Other current liabilities 10,874 — — 10,874 Lease liabilities 71,619 — — 71,619 Derivative liability — 91,939 — 91,939 Other long-term liabilities 104 — — 104 (1) The fair value of convertible notes includes both the debt and equity components. The following is a summary of financial instruments measured at fair value segregated based on the various levels of inputs: Level 1 Level 2 Level 3 Total $ $ $ $ As of June 30, 2021 Marketable securities 3,751 — — 3,751 Derivative assets — 42,477 16,905 59,382 Contingent consideration payable — — 374 374 Derivative liability 88,860 3,079 — 91,939 As of June 30, 2020 Marketable securities 6,066 — 1,000 7,066 Derivative assets — 37,480 16,102 53,582 Contingent consideration payable — — 19,054 19,054 Derivative liability — 1,827 — 1,827 There have been no transfers between fair value categories during period. The following is a continuity schedule of contingent consideration payable: CanvasRx H2 Whistler Reliva (1) Immaterial transactions Total $ $ $ $ $ $ Balance, June 30, 2019 1,985 1,231 24,771 — 150 28,137 Additions — — — 138 — 138 Unrealized gain (loss) from changes in fair value 8 (49) (2,316) — — (2,357) Payments (1,993) (1,182) (3,689) — — (6,864) Balance, June 30, 2020 — — 18,766 138 150 19,054 Additions — — — — 100 100 Unrealized gain (loss) from changes in fair value — — 44 (14) — 30 Payments — — (18,810) — — (18,810) Balance, June 30, 2021 — — — 124 250 374 (1) In accordance with IFRS 3 - Business Combinations, acquisition date fair values assigned to the Reliva purchase price allocation and goodwill have been adjusted, within the applicable measurement period, where new information is obtained about facts and circumstances that existed at the acquisition date (Note 13(b)).

Financial Instruments Risk

Financial Instruments Risk	12 Months Ended
	Jun. 30, 2021
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Financial Instruments Risk	Financial Instruments Risk The Company is exposed to a variety of financial instrument related risks. The Board mitigates these risks by assessing, monitoring and approving the Company’s risk management processes. (a) Credit risk Credit risk is the risk of a potential loss to the Company if a customer or third party to a financial instrument fails to meet its contractual obligations. The Company is moderately exposed to credit risk from its cash and cash equivalents, accounts receivable and loans receivable. The risk exposure is limited to their carrying amounts reflected on the statement of financial position. The risk for cash and cash equivalents is mitigated by holding these instruments with highly rated Canadian financial institutions. As the Company does not invest in asset-backed deposits or investments, it does not expect any credit losses. The Company periodically assesses the quality of its investments and is satisfied with the credit rating of the financial institutions and the investment grade of its Guaranteed Investment Certificates (“GICs”). The Company mitigates the credit risk associated with the loans receivable by managing and monitoring the underlying business relationship. The Company provides credit to certain customers in the normal course of business and has established credit evaluation and monitoring processes to mitigate credit risk. Credit risk is generally limited for receivables from government bodies, which generally have low default risk. Credit risk for non-government wholesale customers is assessed on a case-by-case basis and a provision is recorded where required. As of June 30, 2021, $7.0 million of trade accounts receivable, net of allowances, are from non-government wholesale customers (June 30, 2020 - $2.2 million). As of June 30, 2021, the Company recognized a $5.4 million provision for expected credit losses (June 30, 2020 - $1.7 million). The Company’s aging of trade receivables was as follows: June 30, 2021 June 30, 2020 $ $ 0 – 60 days 36,195 34,167 61+ days 5,835 11,032 42,030 45,199 The Company’s contractual cash flows from lease receivables was as follows: Note June 30, 2021 $ Next 12 months 1,103 Over 1 year to 2 years 1,315 Over 2 years to 3 years 1,375 Over 3 years to 4 years 1,028 Over 4 years to 5 years 346 Thereafter 398 Total undiscounted lease payments receivable 5,565 Unearned finance income (331) Total lease receivable 5,234 Current 4 978 Long-term 4,256 (1) The Company had no subleases during the year ended June 30, 2020. (b) Liquidity risk The composition of the Company’s accounts payable and accrued liabilities was as follows: June 30, 2021 June 30, 2020 $ $ Trade payables 13,277 19,706 Accrued liabilities 29,883 42,910 Payroll liabilities 9,247 23,752 Excise tax payable 4,672 6,770 Other payables 865 2,436 57,944 95,574 In addition to the commitments outlined in Note 26, the Company has the following gross contractual obligations as at June 30, 2021, which are expected to be payable in the following respective periods: Total ≤1 year Over 1 year – 3 years Over 3 years – 5 years > 5 years $ $ $ $ $ Accounts payable and accrued liabilities 57,944 57,944 — — — Convertible notes and interest (1)(2) 498,229 23,522 474,707 — — Lease liabilities (2) 144,034 10,227 26,352 20,902 86,553 Contingent consideration payable (3) 31,240 31,240 — — — 731,447 122,933 501,059 20,902 86,553 (1) Assumes the principal balance of the notes outstanding at June 30, 2021 remains unconverted and includes the estimated interest payable until the February 28, 2024 maturity date. Settlement is payable in cash or common shares (Note 16). (2) Includes interest payable until maturity date. (3) Contingent consideration is payable in Aurora common shares, cash, or a combination of both, at the sole discretion of Aurora. Liquidity risk is the risk that the Company will not be able to meet its financial obligations associated with its financial liabilities when they are due. The Company manages liquidity risk through the management of its capital structure and resources to ensure that it has sufficient liquidity to settle obligations and liabilities when they are due. Our ability to fund our operating requirements depends on future operating performance and cash flows, which are subject to economic, financial, competitive, business and regulatory conditions, and other factors, some of which are beyond our control, such as the potential impact of COVID-19. Our primary short-term liquidity needs are to fund our net operating losses, capital expenditures to maintain existing facilities, and lease payments. Our medium-term liquidity needs primarily relate to debt repayments and lease payments. Our long-term liquidity needs primarily relate to potential strategic plans. In an effort to manage liquidity prudently while the Company moves toward profitability and positive cash flow, Aurora has taken the following steps: • During the year ended June 30, 2021, the Company raised net proceeds of $278.5 million (US$210.4 million) under its 2019 ATM program (Note 19(b)(iii)). As at December 31, 2020 and June 30, 2021, the Company had no remaining available amounts to draw down and no additional shares were issued under the 2019 ATM; • On October 9, 2020, the Company sold all of its 31,956,347 common shares held in Cann Group at A$0.20 per share for net proceeds of $5.9 million (Note 6(a)); • In November 2020, the Company filed a supplement under the 2020 Shelf Prospectus for its November Unit Offering and raised $226.2 million (US$172.5 million) through the issuance of 23,000,000 units at US$7.50 per unit (Note 19(b)(iii)); • In January 2021, the Company filed a second supplement under the 2020 Shelf Prospectus for its January Unit Offering and raised $175.8 million (US$137.9 million) through the issuance of 13,200,000 units at US$10.45 per unit (Note 19(b)(iii)); • In April, the Company converted an aggregate of $3.0 million of its June 2019 and November 2019 High Tide convertible debentures into 9,269,840 common shares at a weighted average conversion price of $0.42. The Company also exercised 7,936,507 warrants held in High Tide at $0.50 for a cost of $4.0 million. Additionally, the Company then sold all 18,650,197 of its common shares held in High Tide at a weighted average price of $0.64 per share for net proceeds of $11.8 million (Note 6(h)); • During the year ended June 30, 2021, the Company sold two production facilities for net proceeds of $13.9 million in connection with its business transformation plan (Note 1). The proceeds from sale were used to repay the $88.7 million principal outstanding under Facility B of the BMO Credit Facility (Note 17). As of June 30, 2021, the Company has access to the following capital resources available to fund operations and obligations: • $421.5 million cash and cash equivalents; and • US$1.0 billion securities registered for sale under the 2021 Shelf Prospectus for future financings or issuances of securities, including US$300.0 million available securities for sale under the 2021 ATM program. Volatility in the cannabis industry, stock market and the Company’s share price may impact the amount and our ability to raise financing under the 2021 Shelf Prospectus. From time-to-time, management may also consider the sale of its marketable securities and shares held in publicly traded investments in associates to support near term cash and liquidity needs. Based on all of the aforementioned factors, the Company believes that its reduction of operating costs, current liquidity position, and access to the 2021 Shelf Prospectus are adequate to fund operating activities and cash commitments for investing and financing activities for the foreseeable future. (c) Market risk Market risk is the risk that changes in the market related factors, such as foreign exchange rates and interest rates, will affect the Company’s (loss) income or the fair value of its financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters. (i) Currency risk The operating results and financial position of the Company are reported in Canadian dollars. As the Company operates internationally, certain of the Company’s financial instruments and transactions are denominated in currencies other than the Canadian dollar. The results of the Company’s operations are, therefore, subject to currency transaction and translation risks. The Company’s main risk is associated with fluctuations in Euros, Danish Krone, and U.S. dollars. The Company holds cash in Canadian dollars, U.S. dollars, Danish Krone and Euros; investments denominated in U.S. dollars (Note 6(g)); US$345.0 million of U.S. dollar denominated Senior Notes (Note 16); and US$71.7 million of warrant derivative liabilities exercisable in U.S. dollars (Note 19(c)). Assets and liabilities are translated based on the Company’s foreign currency translation policy. The Company has determined that as at June 30, 2021, the effect of a 10% increase or decrease in Euros, Danish Krone, and U.S. dollars against the Canadian dollar on financial assets and liabilities would result in an increase or decrease of approximately $40.0 million (June 30, 2020 – $41.8 million) to net loss and $4.7 million (June 30, 2020 – $2.6 million) to comprehensive loss for the year ended June 30, 2021. At June 30, 2021, the Company has not entered into any hedging agreements to mitigate currency risks, with respect to foreign exchange rates. (ii) Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of financial instruments will fluctuate due to changes in market interest rates. Cash and cash equivalents bear interest at market rates. During the year ended June 30, 2021, the Company’s financial liabilities consisted primarily of long-term fixed rate debt or variable rate debt. Fluctuations in interest rates could have impacted the Company’s cash flows, primarily with respect to the interest payable on the Company’s variable rate debt, which consisted of the BMO Credit Facility with a total principal value of $88.7 million (June 30, 2020 – $117.5 million). If the variable interest rate changed by 10 basis points, net and comprehensive loss would have increased or decreased by approximately $0.4 million (June 30, 2020 – $0.5 million). During the year ended June 30, 2021, the Company repaid the balance of the BMO term loan and no longer had any term loans outstanding at June 30, 2021 (Note 17). (iii) Price risk Price risk is the risk of variability in fair value due to movements in equity or market prices. The Company’s warrant derivative liabilities, marketable securities and investments are susceptible to price risk arising from uncertainties about their future outlook, future values and the impact of market conditions. The fair value of warrant derivative liabilities, marketable securities and derivative investments held in publicly traded entities are based on quoted market prices which the warrants or investment shares can be exchanged for. The fair value of marketable securities and derivatives held in privately-held entities are based on various valuation techniques, as detailed in Note 29, and is dependent on the type and terms of the security. If the fair value of these financial assets and liabilities were to increase or decrease by 10% as of June 30, 2021, the Company would incur an associated increase or decrease in net and comprehensive loss of approximately $15.2 million (June 30, 2020 – $6.1 million). Refer to Note 7 for details on the fair value of marketable securities and derivatives investments, and Note 19(c) for details on the warrant derivative liabilities.

Capital Management

Capital Management	12 Months Ended
	Jun. 30, 2021
Disclosure of notes and other explanatory information [Abstract]
Capital Management	Capital Management As at June 30, 2021, the capital structure of the Company consists of $2.4 billion (June 30, 2020 - $2.7 billion) in shareholders’ equity and debt. The Company’s objectives when managing capital are to ensure that there are adequate capital resources to safeguard the Company’s ability to continue as a going concern and maintain adequate levels of funding to support ongoing operations and future growth such that the Company can continue to deliver returns to shareholders and benefits for other stakeholders.

Subsequent Events

Subsequent Events	12 Months Ended
	Jun. 30, 2021
Events after reporting period [Abstract]
Subsequent Events	Subsequent Events Subsequent to June 30, 2021, the Company assigned the Aurora Vie property lease to a third party as part of its business transformation plan. Subsequent to June 30, 2021, the Company entered into a participation agreement with a registered Segregated Account for the purposes of holding and supporting the Company’s insurance risk transfer strategies and has insured up to US$25.0 million for risks to date. As part of the May 13, 2021 planned cost efficiencies announcement, on September 21, 2021, the Company announced the closure of its Polaris manufacturing facility and the consolidation of its R&D facilities. Medical distribution previously at Polaris will be transferred to Aurora Sky, while manufacturing will be transferred to Aurora River. During the year ended June 30, 2021, the Company recognized an impairment loss on the Polaris facility (Note 11(a)).

Significant Accounting Polici_2

Significant Accounting Policies and Judgments (Policies)	12 Months Ended
	Jun. 30, 2021
Accounting policies, accounting estimates and errors [Abstract]
Basis of Presentation and Measurement	Basis of Presentation and Measurement The consolidated financial statements of the Company have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”) and interpretations of the IFRS Interpretations Committee (“IFRIC”). Unless otherwise noted, all amounts are presented in thousands of Canadian dollars, except share and per share data. For comparative purposes, the Company has reclassified certain immaterial items on the comparative consolidated statement of financial position and the consolidated statement of comprehensive loss to conform with the current period’s presentation. On May 11, 2020, the Company completed a one-for-twelve (1:12) reverse share split of all of its issued and outstanding common shares (“Share Consolidation”), resulting in a reduction in the issued and outstanding shares from 1,321,072,394 to 110,089,377. Shares reserved under the Company’s equity and incentive plans were adjusted to reflect the Share Consolidation. All share and per share data presented in the Company’s consolidated financial statements reflect the Share Consolidation unless otherwise noted. These consolidated financial statements were approved and authorized for issue by the Board of Directors of the Company on September 27, 2021.
COVID-19 Estimation Uncertainty	COVID-19 Estimation UncertaintyIn March 2020, the World Health Organization declared the outbreak of COVID-19 a global pandemic. During the year ended June 30, 2021, the COVID-19 pandemic has impacted revenue in the Canadian consumer market, particularly in Ontario, as governments imposed retail access restrictions to curbside pickup at points during the pandemic, and have changed their purchasing patterns to reflect the slow-down in the market. The production and sale of medical and consumer cannabis have been recognized as essential services across Canada. All of the Company’s facilities in Canada and internationally continue to be operational and the Company continues to work closely with local, national and international government authorities to ensure that the Company is following the required protocols and guidelines related to COVID-19 within each region. During the year ended June 30, 2021, the Company recognized an impairment for the U.S. CBD CGU as forecasted revenues have declined as a result of COVID-19 (Note 15(b)). Due to the rapid developments and uncertainty surrounding COVID-19, it is not possible to predict the impact that COVID-19 will have on the Company’s business, financial position and operating results in the future. In addition, it is possible that estimates in the Company’s financial statements will change in the near term as a result of COVID-19 and the effect of any such changes could be material, which could result in, among other things, impairment of long-lived assets including intangibles and goodwill. The Company is closely monitoring the impact of the pandemic on all aspects of its business.
Basis of Consolidation	Basis of ConsolidationThe consolidated financial statements include the financial results of the Company and its subsidiaries. Subsidiaries include entities which are wholly-owned as well as entities over which Aurora has the authority or ability to exert power over the investee’s financial and/or operating decisions (i.e. control), which in turn may affect the Company’s exposure or rights to the variable returns from the investee. The consolidated financial statements include the operating results of acquired or disposed entities from the date control is obtained or the date control is lost, respectively. All intercompany balances and transactions are eliminated upon consolidation.
Foreign Currency Translation	Foreign Currency Translation The Company’s functional currency is the Canadian dollar. Transactions undertaken in foreign currencies are translated into Canadian dollars at daily exchange rates prevailing when the transactions occur. Monetary assets and liabilities denominated in foreign currencies are translated at period-end exchange rates and non-monetary items are translated at historical exchange rates. Realized and unrealized exchange gains and losses are recognized in the consolidated statements of comprehensive loss. The assets and liabilities of foreign operations are translated into Canadian dollars using the period-end exchange rates. Income, expenses, and cash flows of foreign operations are translated into Canadian dollars using average exchange rates. Exchange differences resulting from the translation of foreign operations into Canadian dollars are recognized in other comprehensive loss and accumulated in equity.
Cash and Cash Equivalents	Cash and Cash EquivalentsCash and cash equivalents are financial assets that are measured at amortized cost, which approximate fair value. Cash and cash equivalents includes cash deposits in financial institutions and other deposits that are highly liquid and readily convertible into cash.
Restricted Cash	Restricted cash represents the minimum cash and cash equivalents balance that the Company must maintain pursuant to the terms of the secured credit agreement with the Bank of Montreal (“BMO”) (Note 17) and funds reserved in the Captive to cover self-insurance over property related risks.
Investment Tax Credit Grants	Investment Tax Credit Grants The Company is entitled to certain Canadian federal and provincial tax incentives for qualified expenditures. These investment tax credits (“ITCs”) are recorded as a reduction to the related expenditures in the fiscal period when there is reasonable assurance that such credits will be realized. Investment tax credits, whether or not recognized in the financial statements, may be carried forward to reduce future Canadian federal and provincial income taxes payable. The Company applies judgment when determining whether the reasonable assurance threshold has been met to recognize ITCs in the financial statements. The Company must interpret eligibility requirements in accordance with Canadian income tax laws and must assess whether future taxable income will be available against which the ITCs can be utilized. Any changes in these interpretations and assessments could have an impact on the amount and timing of ITCs recognized in the financial statements. Accounting Policy The Company recognizes government grants when there is reasonable assurance that it will comply with the conditions required to qualify for the grant, and that the grant will be received. Government grants related to income are recognized as other gains (losses) in the statement of comprehensive loss while government grants related to assets, including non-monetary grants at fair value, are recognized as a reduction of the related asset’s carrying amount.
Provisions	Provisions The Company recognizes a provision if there is a present legal or constructive obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and the obligation can be reliably estimated. The amount recognized as a provision reflects management’s best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. An onerous contract provision is recorded when the Company has a contract under which it is more likely than not that the unavoidable costs of meeting the contractual obligations will be greater than the economic benefits that the Company expects to receive under the contract. An onerous contract provision represents the lesser of the cost of exiting from the contract and the cost of fulfilling it.
Biological Assets and Inventory Non-Material Prior Period Error	Biological Assets and Inventory Non-Material Prior Period ErrorDuring the year ended June 30, 2021, a non-material error was identified in the valuation methodology for biological assets. As part of the fair value measurement, management incorporated the cannabis plant’s stage of growth in determining the fair value less costs to sell (“FVLCS”). In the period of harvest, the balance in biological assets was transferred directly to inventory at the average 48% stage of growth without adjusting for the incremental fair value to grow the plant through the full lifecycle. The Company now includes the incremental fair value of the plants in the valuation and transfers the biological assets to inventory at the full stage of growth at the point of harvest. Additionally, the Company revised certain key inputs used in determining FVLCS, including the incorporation of an effective yield factor based on the potency of cannabis produced. These changes primarily impacted unrealized fair value gains on biological assets and changes in fair value of inventory sold, both of which are non-cash impacts and are not material to the Company.Management evaluated the materiality of the errors, both quantitatively and qualitatively, and concluded that the changes were not material to the consolidated financial statements taken as a whole for any prior period. The Company has revised opening deficit and corrected the error by recasting the prior period information in these consolidated financial statements.
Adoption of New Accounting Pronouncements	Adoption of New Accounting Pronouncements Amendments to IFRS 3: Definition of a Business In October 2018, the IASB issued “ Definition of a Business (Amendments to IFRS 3)” . The amendments clarify the definition of a business, with the objective of assisting entities to determine whether a transaction should be accounted for as a business combination or as an asset acquisition. The amendment provides an assessment framework to determine when a series of integrated activities is not a business. The amendments are effective for business combinations occurring on or after the beginning of the first annual reporting period beginning on or after January 1, 2020. The Company adopted the Amendments to IFRS 3 effective July 1, 2020 with no impact to the Company’s consolidated financial statements. Amendments to IFRS 9, IAS 39 and IFRS 7: Interest Rate Benchmark Reform The amendments revise the existing requirements for hedge accounting and are designed to support the provision of useful financial information by companies during the period of uncertainty arising from the phasing out of interest-rate benchmarks such as Interbank Offered Rates (“IBOR”). The amendments modify some specific hedge accounting requirements to provide relief from potential effects of the uncertainty caused by the IBOR reform. In addition, the amendments require companies to provide additional information to investors about their hedging relationships which are directly affected by these uncertainties. The amendments are effective for annual periods beginning on or after January 1, 2020, with earlier application permitted. The Company adopted the Amendments to IFRS 9, IAS 39 and IFRS 7 effective July 1, 2020 with no impact on the Company’s consolidated financial statements. (j) New Accounting Pronouncements The following IFRS standards have been recently issued by the IASB. Pronouncements that are irrelevant or not expected to have a significant impact have been excluded. Amendments to IAS 1: Classification of Liabilities as Current or Non-current The amendment clarifies the requirements relating to determining if a liability should be presented as current or non-current in the statement of financial position. Under the new requirement, the assessment of whether a liability is presented as current or non-current is based on the contractual arrangements in place as at the reporting date and does not impact the amount or timing of recognition. The amendment applies retrospectively for annual reporting periods beginning on or after January 1, 2022. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction The amendment narrowed the scope of certain recognition exemptions so that it no longer applies to transactions that, on initial recognition, give rise to equal taxable and deductible temporary differences. An entity applies the amendments to transactions that occur on or after the beginning of the earliest comparative period presented. It also, at the beginning of the earliest comparative period presented, recognizes deferred tax for all temporary differences related to leases and decommissioning obligations and recognizes the cumulative effect of initially applying the amendments as an adjustment to the opening balance of retained earnings (or other component of equity, as appropriate) at that date. The amendment is effective for annual periods beginning on or after January 1, 2023 with early application permitted. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements. Amendments to IAS 37: Onerous Contracts and the Cost of Fulfilling a Contract The amendment specifies that the ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendment is effective for annual periods beginning on or after January 1, 2022 with early application permitted. The Company is currently evaluating the potential impact of these amendments on the Company’s consolidated financial statements.
Restructuring Provision	Accounting Policy A restructuring provision is recognized when the Company has developed a detailed formal plan for the restructuring and has raised a valid expectation that it will carry out the restructuring by starting to implement the plan or announcing its main features to those individuals who are affected by it. The measurement of a restructuring provision includes only the direct expenditures arising from the restructuring, which reflect amounts that are both necessarily entailed by the restructuring and not associated with the ongoing activities of the entity.
Accounts Receivable	Accounting Policy Accounts receivable are recognized initially at fair value and subsequently measured at amortized cost, less any provisions for impairment. Financial assets measured at amortized cost are assessed for impairment at the end of each reporting period. Impairment provisions are estimated using the expected credit loss impairment model where any expected future credit losses are provided for, irrespective of whether a loss event has occurred at the reporting date. Estimates of expected credit losses take into account the Company’s collection history, deterioration of collection rates during the average credit period, as well as observable changes in and forecasts of future economic conditions that affect default risk. Where applicable, the carrying amount of a trade receivable is reduced for any expected credit losses through the use of an allowance for doubtful accounts (“AFDA”) provision. Changes in the AFDA provision are recognized in the statement of comprehensive loss. When the Company determines that no recovery of the amount owing is possible, the amount is deemed irrecoverable and the financial asset is written off.
Marketable Securities	Accounting Policy Marketable securities are initially measured at fair value and are subsequently measured at fair value through profit or loss (“FVTPL”) or are designated at fair value through other comprehensive income (loss) (“FVTOCI”). The Company designates its marketable securities as financial assets measured at FVTOCI. This designation is made on an instrument-by-instrument basis and if elected, subsequent changes in fair value are recognized in other comprehensive (loss) income only and not through profit or loss upon disposition.
Derivatives	Accounting Policy Derivatives are initially measured at fair value and are subsequently measured at FVTPL. If the transaction price does not equal to fair value at the point of initial recognition, management measures the fair value of each component of the investment and any unrealized gains or losses at inception are either recognized in profit or loss or deferred and recognized over the term of the investment, depending on whether the valuation inputs are based on observable market data. The resulting unrealized gain or loss at inception and subsequent changes in fair value are recognized in profit or loss for the period. Transaction costs, which are directly attributable to the acquisition of the investment, are expensed as incurred. Refer to Note 29 for significant judgments in determining the fair value of derivative financial instruments.
Investments in Associates and Joint Ventures	Accounting Policy Associates are companies over which Aurora has significant influence and that is neither a subsidiary nor an interest in a joint venture. Significant influence represents the power to participate in the financial and operating policy decisions of the investee but does not represent the right to exercise control or joint control over those policies. A joint venture is a contractual arrangement whereby the Company and other parties undertake an economic activity that is subject to joint control (i.e. when the strategic, financial and operating policy decisions relating to the activities of the joint venture require the unanimous consent of the parties sharing control). Investments in associates and joint ventures are accounted for using the equity method and are initially recognized at cost, excluding financial assets that are not in-substance common shares and inclusive of transaction costs. When the Company holds marketable securities or derivative financial assets and subsequently obtains significant influence in that investee, the fair value of the financial instruments are reclassified to investments in associates at the deemed cost with the cumulative unrealized fair value gains or losses in other comprehensive loss, if any, transferred to deficit. The consolidated financial statements include the Company’s share of the investee’s income, expenses and equity movements. Where the Company transacts with its joint ventures or associates, unrealized profits or losses are eliminated to the extent of the Company’s interest in the joint venture or associate. Investments in associates and joint ventures are assessed for indicators of impairment at each period end. An impairment test is performed when there is objective evidence of impairment, such as significant adverse changes in the environment in which the equity-accounted investee operates or there is a significant or prolonged decline in the fair value of the investment below its carrying amount. An impairment loss is recorded when the recoverable amount is lower than the carrying amount. An impairment loss is reversed if the reversal is related to an event occurring after the impairment loss is recognized. Reversals of impairment losses are recognized in profit or loss and are limited to the original carrying amount under the equity method as if no impairment had been recognized for the asset in prior periods. The Company uses judgment in assessing whether impairment has occurred or a reversal is required as well as the amounts of such adjustments.
Biological Assets	Accounting Policy The Company defines biological assets as cannabis plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing cannabis plants’ stage of completion up to the point of harvest. The stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Standard cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the standard cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities.
Inventory	Accounting Policy The Company defines inventory as all cannabis products after the point of harvest (“Cannabis Inventory”), hemp products, purchased finished goods for resale, consumable supplies and accessories. Cannabis Inventory includes harvested cannabis, trim, cannabis oils, capsules, edibles and vaporizers. Inventories of harvested cannabis are transferred from biological assets at fair value less costs to sell at the point of harvest, which becomes the deemed cost. By-products, such as trim, are measured at their net-realizable-value (“NRV”) at point of harvest which is deducted from the total deemed cost to give a net cost for the primary product. Any subsequent post-harvest costs are capitalized to Cannabis Inventory to the extent that the cost is less than NRV. NRV for work-in-process (“WIP”) and finished Cannabis Inventory is determined by deducting estimated remaining conversion/completion costs and selling costs from the estimated sale price achievable in the ordinary course of business. Conversion and selling costs are determined using average cost. In the period that Cannabis Inventory is sold, the fair value portion of the deemed cost is recorded within changes in fair value of inventory sold line, and the cost of such Cannabis Inventory, including direct and indirect costs, are recorded within the cost of sales line on the statement of comprehensive loss. Products for resale, consumable supplies and accessories are initially recognized at cost and subsequently valued at the lower of cost and NRV. The Company reviews these types of inventory for obsolescence, redundancy and slow turnover to ensure that they are written-down and reflected at NRV. The Company uses judgment in determining the NRV of inventory. When assessing NRV, the Company considers the impact of the average selling price per gram, inventory spoilage, inventory excess, age and damage.
Property, Plant and Equipment	Accounting Policy Owned Assets Property, plant and equipment is measured at cost, net of accumulated depreciation and any impairment losses. Cost includes expenditures that are directly attributable to the asset acquisition. The cost of self-constructed assets includes the cost of materials, direct labor, other costs directly attributable to make the asset available for its intended use, as well as relevant borrowing costs on qualifying assets as further described below. During their construction, property, plant and equipment are classified as construction in progress (“CIP”) and are not subject to depreciation. When the asset is available for use, it is transferred from CIP to the relevant category of property, plant and equipment and depreciation commences. Where particular parts of an asset are significant, discrete and have distinct useful lives, the Company may allocate the associated costs between the various components, which are then separately depreciated over the estimated useful lives of each respective component. Depreciation is calculated on a straight-line basis over the following estimated useful lives: Computer software and equipment 3 years Production equipment 2 - 10 years Furniture and fixtures 5 years Building and improvements 10 - 30 years Residual values, useful lives and depreciation methods are reviewed annually and changes are accounted for prospectively. Gains and losses on asset disposals are determined by deducting the carrying value from the sale proceeds and are recognized in profit or loss. The Company capitalizes borrowing costs on qualifying capital construction projects. Upon the asset becoming available for use, capitalization of borrowing costs ceases and depreciation commences on a straight-line basis over the estimated useful life of the related asset. Right-of-use leased assets Right-of-use assets are measured at cost, which is calculated as the amount of the initial measurement of lease liability plus any lease payments made at or before the commencement date, any initial direct costs and related restoration costs. The right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the useful life of the underlying asset. The depreciation is recognized from the commencement date of the lease. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income while a finance lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit of loss. Impairment of property, plant and equipment The Company assesses impairment of property, plant and equipment when an impairment indicator arises (e.g. change in use or discontinued use, obsolescence or physical damage). When the asset does not generate cash inflows that are largely independent of those from other assets or group of assets, the asset is tested at the cash generating unit (“CGU”) level. In assessing impairment, the Company compares the carrying amount of the asset or CGU to the recoverable amount, which is determined as the higher of the asset or CGU’s fair value less costs of disposal and its value-in-use. Value-in-use is assessed based on the estimated future cash flows, discounted to their present value using a pre-tax discount rate that reflects applicable market and economic conditions, the time value of money and the risks specific to the asset. An impairment loss is recognized whenever the carrying amount of the asset or CGU exceeds its recoverable amount and is recorded in the consolidated statements of comprehensive loss.
Assets Held for Sale and Discontinued Operations	Accounting Policy Assets Held for Sale Non-current assets, or disposal groups comprising assets and liabilities, are classified as held-for-sale if it is highly probable that they will be recovered primarily through sale rather than through continued use. Such assets, or disposal groups, are generally measured at the lower of their carrying amount and the fair value less costs of disposal. Impairment losses recognized upon initial classification as held-for-sale and subsequent gains and losses on re-measurement are recognized in the statement of comprehensive loss. Once classified as held-for-sale, intangible assets and property, plant and equipment are no longer amortized or depreciated. Discontinued Operations A disposal group qualifies as discontinued operations if it is a component of an entity that has either been disposed of, or is classified as held for sale, and (i) represents a separate major line of business or geographical area of operations, (ii) is part of a single coordinated plan to dispose of a separate major line of business or geographical area of operations, or (iii) is a subsidiary acquired exclusively with a view to resale. Discontinued operations are excluded from the results of continuing operations and are presented as a single amount as profit or loss after tax from discontinued operations in the consolidated statement of comprehensive loss and comparative periods have been restated.
Business Combinations	Accounting Policy A business combination is a transaction or event in which an acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair value. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed through the statement of comprehensive loss. Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments with the corresponding gain or loss recognized in profit or loss. Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to change. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill.
Asset Acquisitions	Accounting Policy A business combination is a transaction or event in which an acquirer obtains control of one or more businesses and is accounted for using the acquisition method. The total consideration paid for the acquisition is the aggregate of the fair values of assets acquired, liabilities assumed, and equity instruments issued in exchange for control of the acquiree at the acquisition date. The acquisition date is the date when the Company obtains control of the acquiree. The identifiable assets acquired and liabilities assumed are recognized at their acquisition date fair values, except for deferred taxes and share-based payment awards where IFRS provides exceptions to recording the amounts at fair value. Goodwill represents the difference between total consideration paid and the fair value of the net identifiable assets acquired. Acquisition costs incurred are expensed through the statement of comprehensive loss. Contingent consideration is measured at its acquisition date fair value and is included as part of the consideration transferred in a business combination, subject to the applicable terms and conditions. Contingent consideration that is classified as equity is not remeasured at subsequent reporting dates and its subsequent settlement is accounted for within equity. Contingent consideration that is classified as an asset or a liability is remeasured at subsequent reporting dates in accordance with IFRS 9 Financial Instruments with the corresponding gain or loss recognized in profit or loss. Based on the facts and circumstances that existed at the acquisition date, management will perform a valuation analysis to allocate the purchase price based on the fair values of the identifiable assets acquired and liabilities assumed on the acquisition date. Management has one year from the acquisition date to confirm and finalize the facts and circumstances that support the finalized fair value analysis and related purchase price allocation. Until such time, these values are provisionally reported and are subject to change. Changes to fair values and allocations are retrospectively adjusted in subsequent periods. In determining the fair value of all identifiable assets acquired and liabilities assumed, the most significant estimates generally relate to contingent consideration and intangible assets. Management exercises judgment in estimating the probability and timing of when earn-out milestones are expected to be achieved, which is used as the basis for estimating fair value. Identified intangible assets are fair valued using appropriate valuation techniques which are generally based on a forecast of the total expected future net cash flows of the acquiree. Valuations are highly dependent on the inputs used and assumptions made by management regarding the future performance of these assets and any changes in the discount rate applied. Acquisitions that do not meet the definition of a business combination are accounted for as asset acquisitions. Consideration paid for an asset acquisition is allocated to the individual identifiable assets acquired and liabilities assumed based on their relative fair values. Asset acquisitions do not give rise to goodwill.
Non-Controlling Interests	Accounting Policy Non-controlling interests (“NCI”) are recognized either at fair value or at the NCI’s proportionate share of the acquiree’s net assets, determined on an acquisition-by-acquisition basis. For each acquisition, the excess of total consideration, the fair value of previously held equity interests held prior to obtaining control and the NCI in the acquiree, over the fair value of the identifiable net asset acquired, is recorded as goodwill.
Intangible Assets and Goodwill	Accounting Policy Intangible assets Intangible assets are recorded at cost less accumulated amortization and any impairment losses. Intangible assets acquired in a business combination are measured at fair value at the acquisition date. Amortization of definite life intangibles is calculated on a straight-line basis over their estimated useful lives, which do not exceed the contractual period, if any, over the following terms: Customer relationships 2 - 8 years The estimated useful lives, residual values and amortization methods are reviewed annually and any changes in estimates are accounted for prospectively. Intangible assets with an indefinite life or not yet available for use are not subject to amortization. Research costs are expensed as incurred. Development expenditures are capitalized only if development costs can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable, and the Company intends to and has sufficient resources to complete development to use or sell the asset. Other development expenditures are recognized as research and development expenses on the consolidated statement of comprehensive loss as incurred. Capitalized deferred development costs are internally generated intangible assets. Goodwill Goodwill represents the excess of the purchase price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets acquired. Goodwill is allocated to the cash generating unit (“CGU”) or group of CGUs which are expected to benefit from the synergies of the combination. Goodwill is not subject to amortization. Impairment of intangible assets and goodwill Goodwill and intangible assets with an indefinite life or not yet available for use are tested for impairment annually at year-end, and whenever events or circumstances that make it more likely than not that an impairment may have occurred, such as a significant adverse change in the business climate or a decision to sell or dispose all or a portion of a reporting unit. Finite life intangible assets are tested whenever there is an indication of impairment. Goodwill and indefinite life intangible assets are tested annually at June 30 for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Indefinite life intangible assets are tested for impairment by comparing the carrying value of each CGU containing the assets to its recoverable amount. Goodwill is tested for impairment based on the level at which it is monitored by management, and not at a level higher than an operating segment. The Company’s goodwill is allocated to the cannabis operating segment and the U.S. CBD CGU, which represents the lowest level at which management monitors goodwill. The allocation of goodwill to the CGUs or group of CGUs requires the use of judgment. An impairment loss is recognized for the amount by which the CGU’s carrying amount exceeds it recoverable amount. The recoverable amounts of the CGUs’ assets have been determined based on the higher of fair value less costs of disposal and value-in-use. There is a material degree of uncertainty with respect to the estimates of the recoverable amounts of the CGU, given the necessity of making key economic assumptions about the future. Impairment losses recognized in respect of a CGU are first allocated to the carrying value of goodwill and any excess is allocated to the carrying value of assets in the CGU. Any impairment is recorded in profit and loss in the period in which the impairment is identified. A reversal of an asset impairment loss is allocated to the assets of the CGU on a pro rata basis. In allocating a reversal of an impairment loss, the carrying amount of an asset shall not be increased above the lower of its recoverable amount and the carrying amount that would have been determined had no impairment loss been recognized for the asset in prior period. Impairment losses on goodwill are not subsequently reversed.
Loans and Borrowings	Accounting Policy Convertible debentures are financial instruments which are accounted for separately dependent on the nature of their components: a financial liability and an equity instrument. The identification of such components embedded within a convertible debenture requires significant judgment given that it is based on the interpretation of the substance of the contractual arrangement. Where the conversion option has a fixed conversion rate, the financial liability, which represents the obligation to pay coupon interest on the convertible debentures in the future, is initially measured at its fair value and subsequently measured at amortized cost. The residual amount is accounted for as an equity instrument at issuance. Where the conversion option has a variable conversion rate, the conversion option is recognized as a derivative liability measured at fair value through profit and loss. The residual amount is recognized as a financial liability and subsequently measured at amortized cost. The determination of the fair value is also an area of significant judgment given that it is subject to various inputs, assumptions and estimates including: contractual future cash flows, discount rates, credit spreads and volatility. Transaction costs are apportioned to the debt liability and equity components in proportion to the allocation of proceeds. Accounting Policy Term loans are classified as other financial liabilities and are measured at fair value at initial recognition and subsequently at amortized cost. Transactions costs are deferred and amortized over the term of the liability.
Leases	Accounting Policy The Company assesses whether a contract is or contains a lease at inception of the contract. A lease is recognized as a right-of-use asset and corresponding liability at the commencement date. Each lease payment included in the lease liability is apportioned between the repayment of the liability and a finance cost. The finance cost is recognized in “finance and other costs” in the consolidated statement of comprehensive loss over the lease period so as to produce a constant periodic rate of interest on the remaining balance of the liability. Lease liabilities represent the net present value of fixed lease payments (including in-substance fixed payments); variable lease payments based on an index, rate, or subject to a fair market value renewal condition; amounts expected to be payable by the lessee under residual value guarantees; the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and payments of penalties for terminating the lease, if it is probable that the lessee will exercise that option. The Company’s lease liability is recognized net of lease incentives receivable. The lease payments are discounted using the interest rate implicit in the lease or, if that rate cannot be determined, the lessee’s incremental borrowing rate. The period over which the lease payments are discounted is the expected lease term, including renewal and termination options that the Company is reasonably certain to exercise. Subsequently, if there is a change to the expected lease term within the control of the lessee, the lease liability will be remeasured using the updated term and revised discount rate on a prospective basis. Payments associated with short-term leases and leases of low-value assets are recognized as an expense on a straight-line basis in general and administration and sales and marketing expense in the consolidated statement of comprehensive loss. Short-term leases are defined as leases with a lease term of 12 months or less. Variable lease payments that do not depend on an index, rate, or subject to a fair market value renewal condition are expensed as incurred and recognized in costs of goods sold, general and administration, or sales and marketing expense, as appropriate given how the underlying leased asset is used, in the consolidated statement of comprehensive loss. If the right-of-use asset is subsequently leased to a third party (a “sublease”), the Company will assess the classification of the sublease as to whether it is a finance or operating lease. Subleases that are classified as an operating lease will recognize lease income, while a financing lease will recognize a lease receivable and derecognize the carrying value of the right-of-use asset, with the difference recorded in profit or loss.
Share Purchase Warrants	Accounting Policy Share Purchase Warrants Warrants issued in foreign currencies are classified as derivative liabilities. Upon exercise, in exchange for a fixed amount of common shares, the expected cash receivable is variable due to changes in foreign exchange rates. The Company measures derivative financial liabilities at fair value through profit or loss at initial recognition and in subsequent reporting periods. Fair value gains or losses are recognized in other (losses) gains on the statement of comprehensive income. The fair value of foreign currency share purchase warrants is determined using the quoted market price on the valuation date, which is a Level 1 input. Transaction costs, which are directly attributable to the offering, are allocated to equity and classified as equity financing transaction costs.
Share-Based Compensation	Accounting Policy Stock Options Stock options issued to employees are measured at fair value at the grant date and are recognized as an expense over the relevant vesting periods with a corresponding credit to share reserves. Stock options issued to non-employees are measured at the fair value of goods or services received or the fair value of equity instruments issued, if it is determined that the fair value of the goods or services cannot be reliably measured. The fair value of non-employee stock options is recorded as an expense at the date the goods or services are received with a corresponding credit to share reserves. Depending on the complexity of the stock option terms, the fair value of options is calculated using either the Black-Scholes option pricing model or the Binomial model. When determining the fair value of stock options, management is required to make certain assumptions and estimates related to expected lives, volatility, risk-free rate, future dividend yields and estimated forfeitures at the initial grant date. The number of options expected to vest is reviewed and adjusted at the end of each reporting period such that the amount recognized for services received as consideration for the equity instruments granted shall be based on the number of equity instruments that eventually vest. Upon the exercise of stock options, proceeds received from stock option holders are recorded as an increase to share capital and the related share reserve is transferred to share capital. Restricted Share Units (“RSUs”) and Deferred Share Units (“DSUs”) RSUs are equity-settled share-based payments. RSUs are measured at their intrinsic fair value on the date of grant based on the closing price of the Company’s shares on the date prior to the grant, and is recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. Under IFRS, the Company’s DSUs are classified as equity-settled share-based payment transactions as they are settled in either cash or common shares at the sole discretion of Aurora. As such, the DSUs are measured in the same manner as RSUs. The amount recognized for services received as consideration for the RSUs and DSUs granted is based on the number of equity instruments that eventually vest. Upon the release of RSUs and DSUs, the related share reserve is transferred to share capital. Performance Share Units (“PSUs”) PSUs are equity-settled share-based payments and have both a service and market condition. PSUs are measured at their fair value on the grant date and are recognized as share-based compensation expense over the vesting period with a corresponding credit to share reserves. The fair value of PSUs is calculated using the Monte Carlo model which factors in the probability of achieving the market-based performance target. When determining the fair value, management is required to make certain assumptions and estimates related to volatility, risk-free rate, equity correlations between Aurora and a peer group of companies, future stock prices, and estimated forfeitures. The amount recognized for services received as consideration for the PSUs granted is based on the number of equity instruments that eventually vest. Upon the release of PSUs, the related share reserve is transferred to share capital.
Loss Per Share	Accounting Policy The Company calculates basic (loss) earnings per share by dividing net (loss) income by the weighted average number of common shares outstanding during the period. Diluted (loss) earnings per share is determined by adjusting profit or loss attributable to common shareholders and the weighted average number of common shares outstanding, for the effects of all dilutive potential common shares, which comprise convertible debentures, RSU, DSU, warrants and share options issued.
Income Taxes	Accounting Policy Tax expense recognized in profit or loss comprises the sum of current and deferred taxes not recognized in other comprehensive (loss) income or equity. Current tax assets and liabilities Current tax assets and/or liabilities comprise those claims from, or obligations to, fiscal authorities relating to the current or prior reporting periods that are unpaid at the reporting date. Current tax is payable on taxable profit, which differs from profit or loss in the financial statements. Calculation of current tax is based on tax rates and tax laws that have been enacted or substantively enacted at the end of the reporting period. Current tax assets arise when the amount paid for taxes exceeds the amount due for the current and prior periods. Deferred tax assets and liabilities Deferred taxes are calculated using the liability method on temporary differences between the carrying amounts of assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are calculated, without discounting, at tax rates that are expected to apply to their respective periods of realization, provided they are enacted or substantively enacted at the end of the reporting period. Deferred tax liabilities are always provided for in full. Deferred tax assets are recognized to the extent that it is probable that they will be able to be utilized against future taxable income. Deferred tax assets and liabilities are offset only when the Company has a right and intention to offset current tax assets and liabilities from the same taxation authority. Changes in deferred tax assets or liabilities are recognized as a component of tax income or expense in profit or loss, except where they relate to items that are recognized in other comprehensive income or equity, in which case the related deferred tax is also recognized in other comprehensive income or equity, respectively. Significant estimates are required in determining the Company’s provision for income taxes and uncertain tax positions. Some of these estimates are based on interpretations of existing tax laws or regulations. Various internal and external factors may have favorable or unfavorable effects on the Company’s future effective tax rate. These factors include, but are not limited to, changes in tax laws, regulations and/or rates, changing interpretations of existing tax laws or regulations, changes in estimates of prior years’ items, results of tax audits by tax authorities, future levels of research and development spending, changes in estimates related to repatriation of undistributed earnings of foreign subsidiaries, and changes in overall levels of pre-tax earnings. The realization of the Company’s deferred tax assets is primarily dependent on whether the Company is able to generate sufficient capital gains and taxable income prior to expiration of any loss carry forward balance. A valuation allowance is provided when it is more likely than not that a deferred tax asset will not be realized. The assessment of whether or not a valuation allowance is required often requires significant judgment with regard to management’s assessment of the long-range forecast of future taxable income and the evaluation of tax planning initiatives. Adjustments to the deferred tax valuation allowances are made to earnings in the period when such assessments are made. The Company records tax benefits for all years subject to examination based upon management’s evaluation of the facts, circumstances and information available at the reporting date. There is inherent uncertainty in quantifying income tax positions. The Company has recorded tax benefits for those tax positions where it is more likely than not that a tax benefit will result upon ultimate settlement with a tax authority that has all relevant information. For those income tax positions where it is not more likely than not that a tax benefit will result, no tax benefit has been recognized in the consolidated financial statements.
Related Party Transactions	Accounting Policy The Company considers a person or entity as a related party if they are a member of key management personnel including their close relatives, an associate or joint venture, those having significant influence over the Company, as well as entities that are under common control or controlled by related parties.
Revenue	Accounting Policy The Company generates revenue primarily from the sale of cannabis, cannabis related products and provision of services. The Company uses the following five-step contract-based analysis of transactions to determine if, when and how much revenue can be recognized: 1. Identify the contract with a customer; 2. Identify the performance obligation(s) in the contract; 3. Determine the transaction price; 4. Allocate the transaction price to the performance obligation(s) in the contract; and 5. Recognize revenue when or as the Company satisfies the performance obligation(s). Revenue from the sale of cannabis is generally recognized when control over the goods has been transferred to the customer. Payment for medical sales is typically due prior to shipment. Payment for wholesale transactions is due within a specified time period as permitted by the underlying agreement and the Company’s credit policy upon the transfer of goods to the customer. The Company generally satisfies its performance obligation and transfers control to the customer upon delivery and acceptance by the customer. Revenue is recorded at the estimated amount of consideration to which the Company expects to be entitled. For bill-and-hold arrangements, revenue is recognized before delivery but only upon transfer of control of the good to the customer. Control is transferred to the customer when the substance of the bill-and-hold arrangement is substantive, the Company cannot sell the goods to another customer, the goods can be identified separately and are ready for physical transfer to the customer. Service revenues, including patient referral services, are recognized over a period of time as performance obligations are completed. Payment of the transaction price for patient counselling is typically due prior to the services being rendered and therefore, the transaction price is recognized as a contract liability, or deferred revenue, when payment is received. Contract liabilities are subsequently recognized into revenue as or when the Company fulfills its performance obligation. Effective October 17, 2018, Canada Revenue Agency (“CRA”) began levying an excise tax on the sale of medical and consumer cannabis products. The Company becomes liable for these excise duties when cannabis products are delivered to the customer. The excise taxes payable is the higher of (i) a flat-rate duty which is imposed when a cannabis product is packaged, and (ii) an advalorem duty that is imposed when a cannabis product is delivered to the customer. Effective May 1, 2019, excise tax calculated on edible cannabis products, cannabis extracts and cannabis topicals will prospectively be calculated as a flat rate based on the quantity of total tetrahydrocannabinol (THC) contained in the final product. There were no changes in the legislation in calculating excise taxes for fresh cannabis, dried cannabis, seeds and plants. Where the excise tax has been billed to customers, the Company has reflected the excise tax as part of revenue in accordance with IFRS 15. Net revenue from sale of goods, as presented on the consolidated statements of comprehensive (loss) income, represents revenue from the sale of goods less applicable excise taxes. Given that the excise tax payable/paid to CRA cannot be reclaimed and is not always billed to customers, the Company recognizes that the excise tax is an operating cost that affects gross margin to the extent that it is not recovered from its customers. For certain sale of goods in which the Company earns a manufacturing fee, the Company records net revenue as an agent on the basis that the Company does not control pricing or bear inventory or credit risk.
Segmented Information	Accounting Policy Operating segments are components of the Company that engage in business activities which generate revenues and incur expenses (including intercompany revenues and expenses related to transactions conducted with other components of the Company). The operations of an operating segment are distinct and the operating results are regularly reviewed by the chief operating decision maker (“CODM”) for the purposes of resource allocation decisions and assessing its performance. Reportable segments are Operating segments whose revenues or profit/loss or total assets exceed ten percent or more of those of the combined entity. Key measures used by the CODM to assess performance and make resource allocation decisions include revenues, gross profit and net (loss) income. The Company’s operating results are divided into two reportable segments plus corporate. The two reportable segments are (i) Cannabis; and (ii) Horizontally Integrated Businesses. The Company primarily operates in the Cannabis segment which includes support services such as patient counselling services and analytical testing services.
Fair Value of Financial Instruments	Accounting Policy Fair Value Hierarchy Financial instruments recorded at fair value are classified using a hierarchy that categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels of hierarchy are: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; and Level 3 - Inputs for the asset or liability that are not based on observable market data. The individual fair values attributed to the different components of a financing transaction, notably marketable securities, derivative financial instruments, convertible debentures and loans, are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and derive estimates. Significant judgment is also used when attributing fair values to each component of a transaction upon initial recognition, measuring fair values for certain instruments on a recurring basis and disclosing the fair values of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of instruments that are not quoted or observable in an active market. Financial instruments are measured either at fair value or at amortized cost. The table below lists the valuation methods used to determine fair value of each financial instrument. Fair Value Method Financial Instruments Measured at Fair Value Marketable securities Closing market price of common shares as of the measurement date (Level 1) Derivatives Closing market price (Level 1) or Black-Scholes, Binomial, Monte-Carlo & FINCAD valuation model (Level 2 or 3) Contingent consideration payable Discounted cash flow model (Level 3) Derivative liability Closing market price of warrants (Level 1) or Kynex valuation model (Level 2) Financial Instruments Measured at Amortized Cost Cash and cash equivalents, restricted cash, accounts receivable, loans receivable Carrying amount (approximates fair value due to short-term nature) Accounts payable and accrued liabilities, other current and long-term liabilities Carrying amount (approximates fair value due to short-term nature) Lease receivable, convertible debentures, loans and borrowings, and lease liabilities. Carrying value discounted at the effective interest rate which approximates fair value

Significant Accounting Polici_3

Significant Accounting Policies and Judgments (Tables)	12 Months Ended
	Jun. 30, 2021
Accounting policies, accounting estimates and errors [Abstract]
Major Subsidiaries Over Which the Company Has Control	The Company’s principal subsidiaries during the year ended June 30, 2021 are as follows: Major subsidiaries Percentage Ownership Functional Currency 1769474 Alberta Ltd. (“1769474”) 100% Canadian Dollar 2105657 Alberta Inc. (“2105657”) 100% Canadian Dollar Aurora Cannabis Enterprises Inc. (“ACE”) (1) 100% Canadian Dollar Aurora Deutschland GmbH (“Aurora Deutschland”) 100% European Euro Aurora Nordic Cannabis A/S (“Aurora Nordic”) 100% Danish Krone Reliva, LLC (“Reliva”) 100% United States Dollar Whistler Medical Marijuana Corporation (“Whistler”) 100% Canadian Dollar ACB Captive Insurance Company Inc. (“Captive”) 100% Canadian Dollar (1) Effective July 1, 2020, ACE amalgamated with MedReleaf Corp. and CanniMed Therapeutics Inc. with ACE being the surviving entity.
Disclosure Of Non-Material Prior Period Error	The following is a summary of the impacts to the statement of financial position, the statement of comprehensive loss, and the statement of cash flows for the year ended June 30, 2020, prior to the impact of discontinued operations (Note 12(b)): June 30, 2020 Biological Assets and Inventory Adjustments June 30, 2020 Consolidated Statement of Financial Position Biological assets 35,435 (17,278) 18,157 Inventory 121,827 14,053 135,880 Deferred tax liability (3,946) — (3,946) Deficit (3,592,786) (3,225) (3,596,011) Year ended Biological Assets and Inventory Adjustments Year ended Consolidated Statement of Comprehensive Loss Cost of sales 277,234 9,167 286,401 Gross profit (loss) before fair value adjustments 1,672 (9,167) (7,495) Changes in fair value of inventory sold 91,825 57,274 149,099 Unrealized gain on changes in fair value of biological assets (56,614) (68,834) (125,448) Gross loss (33,539) 2,393 (31,146) Deferred tax recovery (78,303) 1,416 (76,887) Net loss from continuing operations (3,300,493) 977 (3,299,516) Net loss attributable to Aurora shareholders (3,283,671) 977 (3,282,694) Loss per share (basic and diluted) ($33.94) $0.01 ($33.93) Year ended Biological Assets and Inventory Adjustments Year ended Consolidated Statement of Cash Flows Unrealized gain on changes in fair value of biological assets (56,614) (68,834) (125,448) Changes in fair value of inventory sold 91,825 57,274 149,099 Deferred tax recovery (78,303) 1,416 (76,887) Changes in non-cash working capital 7,643 8,499 16,142 Net cash used in operating activities (337,952) — (337,952)

Restructuring Provision (Tables

Restructuring Provision (Tables)	12 Months Ended
	Jun. 30, 2021
Disclosure of other provisions, contingent liabilities and contingent assets [Abstract]
Restructuring Provision	Total $ Balance, June 30, 2019 — Additions 1,947 Payments (1,390) Balance at June 30, 2020 557 Additions 1,011 Payments (1,568) Balance, June 30, 2021 —

Accounts Receivable (Tables)

Accounts Receivable (Tables)	12 Months Ended
	Jun. 30, 2021
Subclassifications of assets, liabilities and equities [abstract]
Trade and Other Receivables	Notes June 30, 2021 June 30, 2020 $ $ Trade receivables 30(a) 42,030 45,199 Sales taxes receivable 1,625 5,912 Lease receivable 30(a) 978 — Consideration receivable from divestiture 12(b) 2,167 — Government grant receivable 5 6,617 — Other receivables (1) 2,844 2,999 56,261 54,110 (1)

Marketable Securities and Der_2

Marketable Securities and Derivatives (Tables)	12 Months Ended
	Jun. 30, 2021
Financial instruments [Abstract]
Marketable Securities	As at June 30, 2021, the Company held the following marketable securities: Financial asset hierarchy level Level 1 Level 1 Level 1 Level 3 Level 1 Level 1 Level 1 Level 1 Level 3 Marketable securities designated at FVTOCI Micron Cann Group Radient Capcium TGOD Choom High Tide EnWave Other immaterial investments Total Note 6(a) Note 6(b) Note 6(d) Note 6(e) Note 6(f) Note 6(h) Note 6(j) $ $ $ $ $ $ $ $ $ $ Balance, June 30, 2019 1,148 — 30,866 — 93,132 4,388 95 12,619 1,000 143,248 Disposals (191) — — — (86,465) — — (4,138) — (90,794) Transfer to investment in associates — — — — — (1,775) — — — (1,775) Loss on changes in fair value (957) — (24,845) — (6,667) (2,613) (50) (8,481) — (43,613) Balance, June 30, 2020 — — 6,021 — — — 45 — 1,000 7,066 Additions (Disposals) — (6,013) — 1,851 — — 1,284 — (61) (2,939) Transfer from investment in associates — 15,525 — — — 789 — — — 16,314 Loss on changes in fair value — (9,512) (3,011) (1,851) — (48) (1,329) — (939) (16,690) Balance, June 30, 2021 — — 3,010 — — 741 — — — 3,751 Loss on marketable securities Year ended June 30, 2020 OCI unrealized loss (957) — (24,845) — (6,667) (2,613) (50) (2,619) — (37,751) OCI realized loss — — — — — — — (5,862) — (5,862) Year ended June 30, 2021 OCI unrealized loss — — (3,011) (1,851) — (48) (55) — (939) (5,904) OCI realized loss — (9,512) — — — — (1,274) — — (10,786)
Derivative Instruments	As of June 30, 2021, the Company held the following derivative investments: Financial asset hierarchy level Level 3 Level 2 Level 2 Level 3 Level 2 Level 2 Level 3 Level 3 Derivatives and convertible debentures at FVTPL Capcium TGOD Choom Investee-B High Tide ACI Investee-C Other immaterial investments Total Note 6(d) Note 6(e) Note 6(f) Note 6(g) Note 6(h) Note 6(i) Note 6(k) $ $ $ $ $ $ $ $ $ Balance, June 30, 2019 7,518 24,162 19,369 14,316 10,241 10,083 — 720 86,409 Additions (Disposals) — — — — 2,000 — — (49) 1,951 Unrealized gain (loss) on changes in fair value (7,518) (23,030) 1,130 1,465 419 (6,905) — (660) (35,099) Foreign exchange gain — — — 321 — — — — 321 Balance, June 30, 2020 — 1,132 20,499 16,102 12,660 3,178 — 11 53,582 Additions (Disposals) — — — — (9,042) — 2,500 — (6,542) Repayment — — — — (416) — — — (416) Unrealized gain (loss) on changes in fair value — (1,132) (2,348) (367) 15,463 2,483 12 (11) 14,100 Foreign exchange loss — — — (1,342) — — — — (1,342) Balance, June 30, 2021 — — 18,151 14,393 18,665 5,661 2,512 — 59,382 Unrealized gain (loss) on derivatives (Note 22) Year ended June 30, 2020 Foreign exchange gain — — — 321 — — — — 321 Inception gains amortized — — — — — — — 709 709 Unrealized gain (loss) on changes in fair value (7,518) (23,030) 1,130 1,465 419 (6,905) — (660) (35,099) (7,518) (23,030) 1,130 1,786 419 (6,905) — 49 (34,069) Year ended June 30, 2021 Foreign exchange loss — — — (1,342) — — — — (1,342) Unrealized gain (loss) on changes in fair value — (1,132) (2,348) (367) 15,463 2,483 12 (11) 14,100 — (1,132) (2,348) (1,709) 15,463 2,483 12 (11) 12,758

Investments in Associates and_2

Investments in Associates and Joint Ventures (Tables)	12 Months Ended
	Jun. 30, 2021
Interests in other entities [Abstract]
Disclosure of Investment in Associates	The carrying value of investments in associates and joint ventures consist of: Cann Group Alcanna CTT Pharmaceutial Capcium Choom Total Note 6(a) Note 6(c) Holdings Note 6(d) Note 6(f) $ $ $ $ $ $ Balance, June 30, 2019 57,017 50,950 1,025 9,853 — 118,845 Additions — — — — 1,775 1,775 Disposition / reclassification — (15,645) — — — (15,645) Share of net loss (1) (2,930) (7,174) (58) (840) (532) (11,534) Impairment (37,213) (27,748) (633) (9,013) (428) (75,035) OCI FX gain (loss) 43 (383) 47 — 1 (292) Balance, June 30, 2020 16,917 — 381 — 816 18,114 Reclassification (16,968) — — — (585) (17,553) Share of net loss (1) (226) — (52) — (231) (509) OCI FX and share of OCI income (loss) 277 — (40) — — 237 Balance, June 30, 2021 — — 289 — — 289 (1) Represents an estimate of the Company’s share of net loss based on the latest available information of each investee. The following is a summary of financial information for the Company’s significant associates and joint ventures as of June 30, 2020, presented based on the latest available information of each investee. There were no significant associates and joint ventures as of June 30, 2021. The numbers have not been pro-rated for Aurora’s ownership interest. June 30, 2020 Cann Group $ Date obtained significant influence Dec 11, 2017 Statement of financial position Cash and cash equivalents 7,513 Current assets 12,760 Non-current assets 58,521 Current liabilities 5,497 Non-current liabilities 835 Statement of comprehensive loss Revenue 1,025 Depreciation and amortization (1,992) Interest income 448 Interest expense (83) Loss from continued operations (15,084) Total comprehensive loss (15,084)
Disclosure of Investments in Joint Ventures	The carrying value of investments in associates and joint ventures consist of: Cann Group Alcanna CTT Pharmaceutial Capcium Choom Total Note 6(a) Note 6(c) Holdings Note 6(d) Note 6(f) $ $ $ $ $ $ Balance, June 30, 2019 57,017 50,950 1,025 9,853 — 118,845 Additions — — — — 1,775 1,775 Disposition / reclassification — (15,645) — — — (15,645) Share of net loss (1) (2,930) (7,174) (58) (840) (532) (11,534) Impairment (37,213) (27,748) (633) (9,013) (428) (75,035) OCI FX gain (loss) 43 (383) 47 — 1 (292) Balance, June 30, 2020 16,917 — 381 — 816 18,114 Reclassification (16,968) — — — (585) (17,553) Share of net loss (1) (226) — (52) — (231) (509) OCI FX and share of OCI income (loss) 277 — (40) — — 237 Balance, June 30, 2021 — — 289 — — 289 (1) Represents an estimate of the Company’s share of net loss based on the latest available information of each investee. The following is a summary of financial information for the Company’s significant associates and joint ventures as of June 30, 2020, presented based on the latest available information of each investee. There were no significant associates and joint ventures as of June 30, 2021. The numbers have not been pro-rated for Aurora’s ownership interest. June 30, 2020 Cann Group $ Date obtained significant influence Dec 11, 2017 Statement of financial position Cash and cash equivalents 7,513 Current assets 12,760 Non-current assets 58,521 Current liabilities 5,497 Non-current liabilities 835 Statement of comprehensive loss Revenue 1,025 Depreciation and amortization (1,992) Interest income 448 Interest expense (83) Loss from continued operations (15,084) Total comprehensive loss (15,084)

Biological Assets (Tables)

Biological Assets (Tables)	12 Months Ended
	Jun. 30, 2021
Agriculture [Abstract]
Inputs and Assumptions Used in Determining the Fair Value of Biological Assets	Accounting Policy The Company defines biological assets as cannabis plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing cannabis plants’ stage of completion up to the point of harvest. The stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Standard cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the standard cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at June 30, 2021 and 2020: Indefinite Life Intangible Goodwill Impairment Testing Canadian Cannabis CGU European Cannabis CGU Cannabis Operating Segment U.S. CBD CGU June 30, 2021 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 13.8 % 14.5 % 14.0 % 14.8 % Budgeted revenue growth rate 53.4 % 60.8 % 53.7 % 47.4 % Fair value less costs of disposal $1,587,207 $183,480 $1,915,366 $4,368 June 30, 2020 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 16.1 % 16.0 % 16.1 % 20.3 % Budgeted revenue growth rate 44.9 % 75.0 % 45.4 % 212.4 % Fair value less costs of disposal $1,956,844 $113,703 $2,188,056 $54,367 The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment: Canadian Cannabis CGU Cannabis Operating Segment December 31, 2020 Terminal value growth rate 3.0% 3.0% Discount rate 14.5% 14.5% Budgeted revenue growth rate (average of next five years) 41.8% 42.4% Fair value less costs of disposal $1,759,421 $2,205,098 Key assumptions used in calculating the recoverable amount for each CGU tested for impairment as at December 31, 2019 are outlined in the following table: Canadian Cannabis CGU Latin American CGU European Hemp CGU Analytical Testing CGU December 31, 2019 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 11.5 % 31.8 % 15.0 % 14.0 % Budgeted revenue growth rate (average of next five years) 50.6 % 3.0 % 13.5 % 12.5 % Fair value less costs of disposal $3,712,967 $12,386 $11,572 $8,064 Cannabis Operating Segment Change required for the recoverable amount to equal the carrying value Pre-tax discount rate 0.02 % Total pre-discounted forecasted operating cash flow (1.54) %
Significant Unobservable Assumptions Used in the Valuation of Biological Assets, Including Sensitivities	The following table highlights the sensitivities and impact of changes in significant assumptions on the fair value of biological assets: Significant inputs & assumptions (1) Inputs Sensitivity Impact on fair value June 30, 2021 Recasted Note 2(h) June 30, 2020 June 30, 2021 Recasted Note 2(h) June 30, 2020 Average selling price per gram $5.69 $4.60 Increase or decrease of $1.00 per gram $5,067 $6,536 Weighted average yield (grams per plant) 30.69 52.73 Increase or decrease by 5 grams per plant $3,337 $1,747 Weighted average effective yield 84 % 49 % Increase or decrease by 5% $890 $1,614 Standard cost per gram to complete production $1.72 $1.45 Increase or decrease of $1.00 per gram $6,323 $8,935 (1) Significant inputs & assumptions are determined on a weighted average basis and includes our Canadian and Denmark facilities (June 30, 2020 - Canadian facilities only).
Changes in Carrying Value of Biological Assets	The changes in the carrying value of biological assets during the year are as follows: June 30, 2021 Recasted - Note 2(h) June 30, 2020 $ $ Opening balance 18,157 31,467 Production costs capitalized 49,249 46,150 Changes in fair value less cost to sell due to biological transformation 109,178 125,448 Transferred to inventory upon harvest (156,334) (184,908) Ending balance 20,250 18,157

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Jun. 30, 2021
Inventories [Abstract]
Breakdown of Inventory	The following is a breakdown of inventory: June 30, 2021 June 30, 2020 Recasted - Note 2(h) Capitalized Fair value Carrying Capitalized cost Fair value adjustment Carrying value $ $ $ $ $ $ Harvested cannabis Work-in-process 30,693 10,433 41,126 26,918 27,488 54,406 Finished goods 13,405 4,676 18,081 11,768 2,889 14,657 44,098 15,109 59,207 38,686 30,377 69,063 Extracted cannabis Work-in-process 18,884 2,420 21,304 21,637 8,878 30,515 Finished goods 17,355 2,181 19,536 15,724 2,514 18,238 36,239 4,601 40,840 37,361 11,392 48,753 Hemp products Raw materials 773 — 773 929 — 929 Work-in-process — — — 235 — 235 Finished goods — — — 107 — 107 773 — 773 1,271 — 1,271 Supplies and consumables 15,095 — 15,095 16,125 — 16,125 Merchandise and accessories 1,556 — 1,556 668 — 668 Ending Balance 97,761 19,710 117,471 94,111 41,769 135,880

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Jun. 30, 2021
Property, plant and equipment [abstract]
Property, Plant and Equipment	The following summarizes the carrying values of property, plant and equipment as at the period ends presented: June 30, 2021 June 30, 2020 Cost Accumulated depreciation Impairment Net book value Cost Accumulated depreciation Impairment Net book value Owned assets Land 27,357 — (3,380) 23,977 31,485 — (893) 30,592 Real estate 413,589 (76,744) (8,582) 328,263 515,264 (51,867) (82,721) 380,676 Construction in progress 327,073 — (249,434) 77,639 349,274 — (37,741) 311,533 Computer software & equipment 34,001 (24,321) (1,865) 7,815 30,947 (12,687) (108) 18,152 Furniture & fixtures 11,938 (5,744) (285) 5,909 9,888 (3,635) (139) 6,114 Production & other equipment 182,946 (72,258) (9,443) 101,245 187,512 (46,856) (24,216) 116,440 Total owned assets 996,904 (179,067) (272,989) 544,848 1,124,370 (115,045) (145,818) 863,507 Right-of-use leased assets Land 23,748 (971) — 22,777 27,862 (787) — 27,075 Real estate 48,134 (11,277) — 36,857 63,548 (7,729) (2,416) 53,403 Production & other equipment 5,045 (3,434) — 1,611 5,591 (3,196) — 2,395 Total right-of-use leased assets 76,927 (15,682) — 61,245 97,001 (11,712) (2,416) 82,873 Total property, plant and equipment 1,073,831 (194,749) (272,989) 606,093 1,221,371 (126,757) (148,234) 946,380 The following summarizes the changes in the net book values of property, plant and equipment for the periods presented: Balance, June 30, 2020 Additions Disposals Other (1)(2)(3) Depreciation (4) Impairment Foreign currency translation Balance, June 30, 2021 Owned assets Land 30,592 — (5,422) 2,575 — (3,380) (388) 23,977 Real estate 380,676 249 (157) (19,173) (24,074) (8,582) (676) 328,263 Construction in progress 311,533 43,084 (879) (25,288) — (249,434) (1,377) 77,639 Computer software & equipment 18,152 1,370 (140) (734) (8,955) (1,865) (13) 7,815 Furniture & fixtures 6,114 110 (434) 2,271 (1,859) (285) (8) 5,909 Production & other equipment 116,440 3,014 (1,479) 16,545 (23,439) (9,443) (393) 101,245 Total owned assets 863,507 47,827 (8,511) (23,804) (58,327) (272,989) (2,855) 544,848 Right-of-use leased assets (5) Land 27,075 — (3,605) — (675) — (18) 22,777 Real estate 53,403 1,946 (10,469) (1,449) (6,514) — (60) 36,857 Production & other equipment 2,395 499 (283) (106) (1,027) — 133 1,611 Total right-of-use lease assets 82,873 2,445 (14,357) (1,555) (8,216) — 55 61,245 Total property, plant and equipment 946,380 50,272 (22,868) (25,359) (66,543) (272,989) (2,800) 606,093 (1) Includes reclassification of construction in progress cost when associated projects are complete. Includes the $24.0 million transfer of the Restructuring Facilities and Colombia land to assets held for sale (Note 12(a)). (2) During the year ended June 30, 2021, the Company recorded a non-material correction to re-classify $0.9 million of net book value into land, $25.1 million of net book value out of real estate, $30.2 million of net book value into construction in progress, $2.5 million of net book value into furniture & fixtures, and $9.0 million of net book value out of production & other equipment. (3) During the year ended June 30, 2021, the Company received a $3.6 million government grant related to a generator which was recognized as a reduction to the carrying value of the asset (Note 5). (4) During the year ended June 30, 2021, the Company recorded a non-material correction related to depreciation for impaired assets, reducing depreciation by $4.1 million. (5) During the year ended June 30, 2021, the Company derecognized $5.3 million of right-of-use assets as a result of subleases where the Company is an intermediate lessor. Included in real estate owned and right-of-use assets is $3.4 million and $0.1 million, respectively, related to operating subleases where the Company is an intermediate lessor. Balance, June 30, 2019 IFRS 16 Transition Additions Disposals Other (1)(2)(3) Depreciation Impairment Foreign currency translation Balance, June 30, 2020 Owned assets Land 39,532 — 337 — (8,347) — (893) (37) 30,592 Real estate 395,055 — 32,614 (267) 69,001 (33,942) (82,721) 936 380,676 Construction in progress 222,884 — 261,830 (2,128) (130,522) — (37,741) (2,790) 311,533 Computer software & equipment 15,483 — 9,660 (52) 142 (6,973) (108) — 18,152 Furniture & fixtures 6,465 — 4,594 (120) (3,417) (1,192) (139) (77) 6,114 Production & other equipment 84,509 — 30,708 (2,302) 48,715 (21,024) (24,216) 50 116,440 Total owned assets 763,928 — 339,743 (4,869) (24,428) (63,131) (145,818) (1,918) 863,507 Right-of-use leased assets Land — 30,936 169 — (3,243) (787) — — 27,075 Real estate — 62,817 7,764 (1,957) (5,230) (7,732) (2,416) 157 53,403 Production & other equipment 1,639 2,296 1,453 (169) — (2,825) — 1 2,395 Total right-of-use lease assets 1,639 96,049 9,386 (2,126) (8,473) (11,344) (2,416) 158 82,873 Total property, plant and equipment 765,567 96,049 349,129 (6,995) (32,901) (74,475) (148,234) (1,760) 946,380 (1) Includes reclassification of construction in progress cost when associated projects are complete. Includes the $25.9 million transfer of land and real estate to assets held for sale, associated with the Exeter property, the Jamaica property and the Uruguay properties (Note 12(a)). (2) During the year ended June 30, 2020, the Company recorded a non-material year end correction to re-classify $34.3 million of net book value of production and other equipment which was initially classified as real estate. (3) As part of the Company’s restructuring activities, management re-assessed the likelihood of executing renewal options of its existing leases which resulted in a reduction of the assessed lease term of several of the Company’s leases.

Assets Held for Sale and Disc_2

Assets Held for Sale and Discontinued Operations (Tables)	12 Months Ended
	Jun. 30, 2021
Non-current assets held for sale and discontinued operations [Abstract]
Assets Held for Sale	Exeter Property Jamaica Property Uruguay Properties Colombia Property Restructuring Facilities Total $ $ $ $ $ $ Balance, June 30, 2019 — — — — — — Transferred from property, plant and equipment 19,677 4,173 2,021 — — 25,871 Impairment (11,047) — — — — (11,047) Net proceeds from disposal (8,607) — — — — (8,607) Loss on disposal (1) (23) — — — — (23) Balance, June 30, 2020 — 4,173 2,021 — — 6,194 Transferred from property, plant and equipment — — — 3,212 20,796 24,008 Addition — — — — 1,199 1,199 Impairment — — — (1,287) (7,802) (9,089) Foreign exchange — — (101) — — (101) Net proceeds from disposal — (4,006) (1,448) — (200) (5,654) Loss on disposal (1) — (167) (472) — — (639) Balance, June 30, 2021 — — — 1,925 13,993 15,918 (1) The loss on disposal is recognized in other (losses) gains (Note 22) in the statement of comprehensive income.
Discontinued Operations	The following is a summary of the Company's consolidated discontinued operations for the year ended June 30, 2021 and 2020: Year ended June 30, 2021 2020 $ $ Revenue 717 10,203 Cost of sales 1,028 21,414 General and administration expenses 877 14,866 Sales and marketing expenses 57 1,071 Other expenses 77 4,146 Impairment of property, plant and equipment — 16,868 Impairment of goodwill — 130 Other gains (2,556) — Loss on disposal of discontinued operations 2,846 2,816 Net loss from discontinued operations before taxes (1,612) (51,108) Income tax expense — (753) Net loss from discontinued operations, net of tax (1,612) (51,861)

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Jun. 30, 2021
Business combinations [Abstract]
Business Combinations Completed During the Years Ended June 30 2020	Total consideration $ Common shares issued 52,380 Funds held in escrow 138 52,518 Net identifiable assets acquired (liabilities assumed) Cash 280 Accounts receivable 316 Inventories 1,195 Prepaids and other current assets 657 Intangible asset: Distribution network 13,489 Accounts payable and accrued liabilities (429) Deferred revenue (618) 14,890 Purchase price allocation Net identifiable assets acquired 14,890 Goodwill 37,628 52,518 Net cash outflows Cash acquired 280 280 Acquisition costs expensed Year ended June 30, 2020 1,849
Adjustments to Initial Purchase Price Allocations	As required by IFRS, the preliminary acquisition date values presented at June 30, 2020 were retrospectively adjusted to reflect the changes effective as of the acquisition date, as follows: Provisional allocation at acquisition Adjustments Final $ $ $ Consideration paid 53,068 (550) 52,518 Goodwill 38,178 (550) 37,628

Non-Controlling Interests (Tabl

Non-Controlling Interests (Tables)	12 Months Ended
	Jun. 30, 2021
Interests in other entities [Abstract]
Financial Information for Subsidiaries and Net Change in Non-Controlling Interests	The change in non-controlling interests is as follows: Total $ Balance, June 30, 2019 4,410 Change in ownership interest (2,100) Share of loss for the period (26,666) Balance, June 30, 2020 (24,356) Change in ownership interest 25,820 Share of loss for the period (1,464) Balance, June 30, 2021 —

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Jun. 30, 2021
Intangible assets and goodwill [abstract]
Continuity Schedule of Intangible Assets and Goodwill	The following is a continuity schedule of intangible assets and goodwill: June 30, 2021 June 30, 2020 Cost Accumulated amortization Impairment Net book value Cost Accumulated amortization Impairment Net book value Definite life intangible assets: Customer relationships and distribution network 96,838 (40,155) (7,408) 49,275 104,807 (29,209) (4,203) 71,395 Permits and licenses 109,127 (33,841) — 75,286 216,220 (29,260) (105,345) 81,615 Patents 1,895 (659) — 1,236 1,895 (477) — 1,418 Intellectual property and know-how 78,099 (37,588) — 40,511 82,500 (25,308) (4,401) 52,791 Software 41,708 (9,385) (3,777) 28,546 35,137 (3,472) — 31,665 Indefinite life intangible assets: Brand 146,699 — — 146,699 148,399 — (1,700) 146,699 Permits and licenses (1) 25,895 — — 25,895 170,098 — (143,414) 26,684 Total intangible assets 500,261 (121,628) (11,185) 367,448 759,056 (87,726) (259,063) 412,267 Goodwill 921,494 — (33,757) 887,737 3,212,963 — (2,285,081) 927,882 Total 1,421,755 (121,628) (44,942) 1,255,185 3,972,019 (87,726) (2,544,144) 1,340,149 (1) Indefinite life permits and licenses are predominantly held by the Company’s foreign subsidiaries. Given that these permits and licenses are connected to the subsidiary rather than a specific asset, there is no foreseeable limit to the period over which these assets are expected to generate future cash inflows for the Company.
Changes in Net Book Value of Intangible Assets and Goodwill	The following summarizes the changes in the net book value of intangible assets and goodwill for the periods presented: Balance, June 30, 2020 Additions Disposals Amortization Impairment Foreign currency translation Balance, June 30, 2021 Definite life intangible assets: Customer relationships and distribution network 71,395 480 (14) (13,911) (7,408) (1,267) 49,275 Permits and licenses 81,615 181 (1,594) (4,916) — — 75,286 Patents 1,418 — — (182) — — 1,236 Intellectual property and know-how 52,791 — — (12,280) — — 40,511 Software 31,665 6,842 — (6,184) (3,777) — 28,546 Indefinite life intangible assets: Brands 146,699 — — — — — 146,699 Permits and licenses 26,684 — — — — (789) 25,895 Total intangible assets 412,267 7,503 (1,608) (37,473) (11,185) (2,056) 367,448 Goodwill 927,882 — — — (33,757) (6,388) 887,737 Total 1,340,149 7,503 (1,608) (37,473) (44,942) (8,444) 1,255,185 Balance, June 30, 2019 Additions (1) Disposals Amortization Impairment Foreign currency translation Balance, June 30, 2020 Definite life intangible assets: Customer relationships 71,568 18,529 — (14,499) (4,203) — 71,395 Permits and licenses 209,328 493 (12,189) (10,672) (105,345) — 81,615 Patents 1,602 — — (184) — — 1,418 Intellectual property and know-how 70,114 — — (12,922) (4,401) — 52,791 Software 16,652 17,313 — (2,300) — — 31,665 Indefinite life intangible assets: Brands 148,399 — — — (1,700) — 146,699 Permits and licenses 170,703 — — — (143,414) (605) 26,684 Total intangible assets 688,366 36,335 (12,189) (40,577) (259,063) (605) 412,267 Goodwill (2) 3,172,550 37,628 — — (2,285,081) 2,785 927,882 Total 3,860,916 73,963 (12,189) (40,577) (2,544,144) 2,180 1,340,149 (1) Included in the $74.0 million additions are primarily (i) a $13.5 million distribution network intangible asset and $37.6 million goodwill from the acquisition of Reliva (Note 13(b)); (ii) $17.3 million from capitalized ERP costs; and (iii) $5.0 million from the acquisition of a customer list purchased through the issuance of common shares (Note 19(b)(i)). (2) In accordance with IFRS 3 - Business Combinations, acquisition date fair values assigned to intangible assets have been adjusted, within the applicable measurement period, when new information is obtained about facts and circumstances that existed at the acquisition date (Note 13(b)).
Key Assumptions Used in Impairment Testing	Accounting Policy The Company defines biological assets as cannabis plants up to the point of harvest. Biological assets are measured at fair value less costs to sell at the end of each reporting period in accordance with IAS 41 - Agriculture using the income approach. The Company utilizes an income approach to determine the fair value less cost to sell at a specific measurement date, based on the existing cannabis plants’ stage of completion up to the point of harvest. The stage of completion is determined based on the specific date of clipping the mother plant, the period-end reporting date, the average growth rate for the strain and facility environment and is calculated on a weighted average basis for the number of plants in the specific lot. The following inputs and assumptions are all categorized within Level 3 on the fair value hierarchy and were used in determining the fair value of biological assets: Inputs and assumptions Description Correlation between inputs and fair value Average selling price per gram Represents the average selling price per gram of dried cannabis net of excise taxes, where applicable, for the period for all strains of cannabis sold, which is expected to approximate future selling prices. If the average selling price per gram were higher (lower), estimated fair value would increase (decrease). Average attrition rate Represents the weighted average number of plants culled at each stage of production. If the average attrition rate was lower (higher), estimated fair value would increase (decrease). Weighted average yield per plant Represents the weighted average number of grams of dried cannabis inventory expected to be harvested from each cannabis plant. If the weighted average yield per plant was higher (lower), estimated fair value would increase (decrease). Standard cost per gram to complete production Based on actual production costs incurred divided by the grams produced in the period. If the standard cost per gram to complete production was lower (higher), estimated fair value would increase (decrease). Weighted average effective yield Represents the estimated percentage of harvested product that meets specifications in order to be sold as a dried cannabis product. If the weighted average effective yield were higher (lower), the estimated fair value would increase (decrease). Stage of completion in the production process Calculated by taking the weighted average number of days in production over a total average grow cycle of approximately twelve weeks. If the number of days in production was higher (lower), estimated fair value would increase (decrease). Production costs are capitalized to biological assets and include all direct and indirect costs relating to biological transformation. Costs include direct costs of production, such as labor, growing materials, as well as indirect costs such as indirect labor and benefits, quality control costs, depreciation on production equipment, and overhead expenses including rent and utilities. The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment as at June 30, 2021 and 2020: Indefinite Life Intangible Goodwill Impairment Testing Canadian Cannabis CGU European Cannabis CGU Cannabis Operating Segment U.S. CBD CGU June 30, 2021 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 13.8 % 14.5 % 14.0 % 14.8 % Budgeted revenue growth rate 53.4 % 60.8 % 53.7 % 47.4 % Fair value less costs of disposal $1,587,207 $183,480 $1,915,366 $4,368 June 30, 2020 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 16.1 % 16.0 % 16.1 % 20.3 % Budgeted revenue growth rate 44.9 % 75.0 % 45.4 % 212.4 % Fair value less costs of disposal $1,956,844 $113,703 $2,188,056 $54,367 The following table outlines the key assumptions used in calculating the recoverable amount for each CGU and operating segment tested for impairment: Canadian Cannabis CGU Cannabis Operating Segment December 31, 2020 Terminal value growth rate 3.0% 3.0% Discount rate 14.5% 14.5% Budgeted revenue growth rate (average of next five years) 41.8% 42.4% Fair value less costs of disposal $1,759,421 $2,205,098 Key assumptions used in calculating the recoverable amount for each CGU tested for impairment as at December 31, 2019 are outlined in the following table: Canadian Cannabis CGU Latin American CGU European Hemp CGU Analytical Testing CGU December 31, 2019 Terminal value growth rate 3.0 % 3.0 % 3.0 % 3.0 % Discount rate 11.5 % 31.8 % 15.0 % 14.0 % Budgeted revenue growth rate (average of next five years) 50.6 % 3.0 % 13.5 % 12.5 % Fair value less costs of disposal $3,712,967 $12,386 $11,572 $8,064 Cannabis Operating Segment Change required for the recoverable amount to equal the carrying value Pre-tax discount rate 0.02 % Total pre-discounted forecasted operating cash flow (1.54) %

Convertible Debentures (Tables)

Convertible Debentures (Tables)	12 Months Ended
	Jun. 30, 2021
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of Detailed Information About Convertible Debentures	Mar 2018 Jan 2019 Total $ $ $ Balance, June 30, 2019 212,094 291,487 503,581 Conversion of debt (219,614) — (219,614) Interest paid (7,948) (27,789) (35,737) Accretion 9,857 26,942 36,799 Accrued interest 7,917 25,548 33,465 Principal repayment (2,306) — (2,306) Unrealized gain on foreign exchange — 10,850 10,850 Balance, June 30, 2020 — 327,038 327,038 Current portion — (32,110) (32,110) Long-term portion — 294,928 294,928 Balance, June 30, 2020 — 327,038 327,038 Interest paid — (24,364) (24,364) Accretion — 30,265 30,265 Accrued interest — 24,311 24,311 Unrealized gain on foreign exchange — (29,319) (29,319) Balance, June 30, 2021 — 327,931 327,931 Current portion — (34,749) (34,749) Long-term portion — 293,182 293,182 (i) On March 9, 2018, the Company completed a private placement of $230.0 million 2-year unsecured convertible debentures (the ”March 2018 Debentures”). The March 2018 Debentures bore interest at 5% per annum, payable semi-annually. The March 2018 debentures were convertible by the holder into common shares of the Company at a price of $156.60 per share subject to a forced conversion if the VWAP of the Company’s common shares exceeded $204.00 per share for 10 consecutive trading days. In November 2019, the Company provided notice to all holders of the March 2018 Debentures of an option to voluntarily convert their debentures at a temporarily amended early conversion price of $39.40 (the “Amended Early Conversion Price”) calculated based on a 6% discount to the average daily VWAP of Aurora’s common shares on both the Canadian and U.S. stock exchanges. On November 25, 2019, $227.0 million principal amount, or approximately 99%, of the March 2018 Debentures were converted under the Amended Early Conversion Price into 5,761,260 common shares of Aurora. Debenture holders that elected to convert also received a total of $7.9 million of interest paid in cash which was comprised of: (i) $4.7 million of accrued and unpaid interest from the last interest payment date, being June 30, 2019, up to, but excluding, November 25, 2019, and (ii) $3.2 of million future unpaid interest from November 25, 2019, up to, but excluding, the date of maturity of the Debentures, being March 9, 2020. In accordance with IAS 32 - Financial Instruments: Presentation , the reduction of the conversion price to induce early conversion resulted in a loss of $172.3 million during the year ended June 30, 2020 (Note 22). The loss is calculated as the difference between the fair value of the consideration the holders received on conversion under the revised terms and the fair value of the consideration the holders would have received under the original terms of the agreement. On March 6, 2020, the Company repaid the remaining principal balance of $2.3 million in cash. (ii) On January 24, 2019, the Company issued $460.6 million (US$345.0 million) in aggregate principal amount of Convertible Senior Notes due 2024 (“Senior Notes”) issued at par value. Holders may convert all or any portion of the Senior Notes at any time. The Senior Notes are unsecured, mature on February 28, 2024 and bear cash interest semi-annually at a rate of 5.5% per annum. The initial conversion rate for the Senior Notes is 11.53 common shares per US$1,000 principal amount of Senior Notes, equivalent to an initial conversion price of approximately US$86.72 per common share. On and after February 28, 2022 and prior to February 28, 2024, the Senior Notes are redeemable in whole or in part from time to time at the Company’s option at par plus accrued and unpaid interest, provided that the VWAP of the shares on the Nasdaq for at least 20 trading days, during any 30 consecutive trading day period ending immediately preceding the date on which the notice of redemption is given, is not less than 130% of the conversion price then in effect, which currently equates to $112.74 per share. At maturity, the Company has the option, upon not more than 60 nor less than 30 days prior notice, to satisfy its obligations to pay on redemption or maturity, the principal amount of the Senior Notes, in whole or in part, in cash or by delivering freely tradable shares. Any accrued and unpaid interest will be paid in cash. Where redemption is executed through the issuance of shares, payment will be satisfied by delivering for each $1,000 due, that number of freely tradable shares obtained by dividing $1,000 by the VWAP of the shares on the Nasdaq for the 20 consecutive trading days ending 10 trading days prior to the date fixed for redemption or maturity. Holders will also have the right to require Aurora to repurchase their Senior Notes upon the occurrence of certain customary events at a purchase price equal to 100% of the principal amount of the Senior Notes to be repurchased, plus accrued and unpaid interest. The Senior Notes and any common shares of Aurora issuable upon conversion of the Senior Notes have not been and will not be registered under the U.S. Securities Act of 1933, as amended, or any state securities laws, or qualified for distribution by prospectus in Canada, and may not be offered or sold in the United States absent registration or an applicable exemption from such registration requirements, or sold in Canada absent an exemption from the prospectus requirements of Canadian securities laws. In accordance with IFRS 9, the equity conversion option embedded in the Senior Notes was determined to be a derivative liability, which has been recognized separately at its fair value. Subsequent changes in the fair value of the equity conversion option are recognized through profit and loss (i.e. FVTPL). The equity conversion option was classified as an option liability as it can be settled through the issuance of a variable number of shares, cash or a combination thereof, based on the exchange rate and or trading price at the time of settlement. The debt host has been recognized at its amortized cost of $276.4 million, which represents the remaining fair value allocated from total net proceeds received of $445.6 million (US$334.7 million) after $169.2 million (US$126.8 million) was allocated to the derivative liability representing the equity conversion option. Management elected to capitalize transaction costs, which are directly attributable to the issuance of the Senior Notes. These transaction costs total $15.0 million and have been netted against the principal amount of the debt. As of June 30, 2021, the conversion option had a fair value of $3.1 million (June 30, 2020 – $1.8 million) and the Company recognized a $1.3 million unrealized loss (June 30, 2020 – $175.6 million unrealized gain) on the derivative liability for the year ended June 30, 2021 (Note 22 ). The fair value of the conversion option was determined based on the Kynex valuation model with the following assumptions: share price of US$9.04 (June 30, 2020 – US $12.42 ), volatility of 87% (June 30, 2020 – 75%), implied credit spread of 1,302 bps (June 30, 2020 – 3,297 bps), and assumed stock borrow rate of 10% (June 30, 2020 – 50%). As of June 30, 2021, the Company has accrued interest payable of $8.6 million ( June 30, 2020

Loans and Borrowings (Tables)

Loans and Borrowings (Tables)	12 Months Ended
	Jun. 30, 2021
Financial instruments [Abstract]
Disclosure of Changes in the Carrying Value of Current and Non-current Loans and Borrowings	The changes in the carrying value of current and non-current credit facilities are as follows: Term loan credit facilities Revolving credit facility $ $ Balance, June 30, 2019 139,900 — Additions 64,394 22,000 Deferred financing fee (1,937) — Gain on debt modification (1,287) — Accretion 12,497 108 Interest payments (6,516) (108) Principal repayments (93,130) (22,000) Balance, June 30, 2020 113,921 — Current portion (113,921) — Long-term portion — — Balance, June 30, 2020 113,921 — Deferred financing fee (1,425) — Loss on debt modification 396 — Loss on debt settlement 2,195 — Accretion 6,762 — Interest payments (4,345) — Principal repayments (117,504) — Balance, June 30, 2021 — — The following is a continuity schedule of lease liabilities: $ Balance, June 30, 2019 1,326 IFRS 16 transition 95,464 Lease additions 9,465 Disposal of leases (2,123) Lease payments (13,468) Lease term reduction and other items (1) (6,104) Changes due to foreign exchange rates 185 Interest expense on lease liabilities 5,543 Balance, June 30, 2020 90,288 Current portion (6,587) Long-term portion 83,701 Balance, June 30, 2020 90,288 Lease additions 2,463 Disposal of leases (13,132) Lease payments (10,429) Lease term reduction and other items (1) (1,955) Changes due to foreign exchange rates (213) Interest expense on lease liabilities 4,597 Balance, June 30, 2021 71,619 Current portion (6,188) Long-term portion 65,431 (1) As part of the Company’s restructuring activities (Note 3), management re-assessed the likelihood of executing renewal options of its existing leases which resulted in a reduction of the assessed lease term of several of the Company’s leases.

Lease Liabilities (Tables)

Lease Liabilities (Tables)	12 Months Ended
	Jun. 30, 2021
Leases [Abstract]
Disclosure of Changes in the Carrying Value of Current and Non-current Loans and Borrowings	The changes in the carrying value of current and non-current credit facilities are as follows: Term loan credit facilities Revolving credit facility $ $ Balance, June 30, 2019 139,900 — Additions 64,394 22,000 Deferred financing fee (1,937) — Gain on debt modification (1,287) — Accretion 12,497 108 Interest payments (6,516) (108) Principal repayments (93,130) (22,000) Balance, June 30, 2020 113,921 — Current portion (113,921) — Long-term portion — — Balance, June 30, 2020 113,921 — Deferred financing fee (1,425) — Loss on debt modification 396 — Loss on debt settlement 2,195 — Accretion 6,762 — Interest payments (4,345) — Principal repayments (117,504) — Balance, June 30, 2021 — — The following is a continuity schedule of lease liabilities: $ Balance, June 30, 2019 1,326 IFRS 16 transition 95,464 Lease additions 9,465 Disposal of leases (2,123) Lease payments (13,468) Lease term reduction and other items (1) (6,104) Changes due to foreign exchange rates 185 Interest expense on lease liabilities 5,543 Balance, June 30, 2020 90,288 Current portion (6,587) Long-term portion 83,701 Balance, June 30, 2020 90,288 Lease additions 2,463 Disposal of leases (13,132) Lease payments (10,429) Lease term reduction and other items (1) (1,955) Changes due to foreign exchange rates (213) Interest expense on lease liabilities 4,597 Balance, June 30, 2021 71,619 Current portion (6,188) Long-term portion 65,431 (1) As part of the Company’s restructuring activities (Note 3), management re-assessed the likelihood of executing renewal options of its existing leases which resulted in a reduction of the assessed lease term of several of the Company’s leases.

Share Capital (Tables)

Share Capital (Tables)	12 Months Ended
	Jun. 30, 2021
Share capital, reserves and other equity interest [Abstract]
Disclosure of Shares for Business Combinations, Asset Acquisitions and Strategic Investments	During the year ended June 30, 2020, the Company issued the following shares for business combinations, asset acquisitions and investment in associates: Note Number of Share capital # $ Year ended June 30, 2020 Acquisition of Reliva 13(b) 2,480,810 52,380 Acquisition of intangible asset 15 209,123 5,040 2,689,933 57,420
Disclosure of Common Shares Issued	The Company issued the following common shares under its 2019 At-the-Market (“ATM”) program (Note 30(b)): US$ equivalence Year ended June 30, Year ended June 30, 2021 2020 2021 2020 Gross proceeds $ 284,138 $ 585,146 $ 214,662 $ 435,536 Commission $ 5,642 $ 11,729 $ 4,298 $ 8,717 Net proceeds $ 278,496 $ 573,417 $ 210,364 $ 426,819 Average gross price $ 6.71 $ 27.85 $ 5.07 $ 20.73 Number of shares issued 42,359,118 21,009,339
Disclosure of Summary of Warrants Outstanding	Each whole warrant entitles the holder to purchase one common share of the Company. A summary of warrants outstanding is as follows: Warrants Weighted average # $ Balance, June 30, 2019 1,982,156 95.76 Issued 90,495 31.46 Expired (986) 73.79 Exercised (992,918) 109.83 Balance, June 30, 2020 1,078,747 77.36 Issued (1) 18,333,908 12.76 Exercised (491,500) 11.14 Expired (473,766) 48.00 Balance, June 30, 2021 18,447,389 15.68 (1) 11,500,000 and 6,600,000 warrants were issued as part of the November and January Unit Offering (Note 19(b)(iii)), respectively.
Disclosure of Warrant Derivative Liabilities	The following summarizes the warrant derivative liabilities: US$ equivalence November Offering January Offering Total November Offering January Offering Total $ $ $ $ $ $ Balance, June 30, 2020 — — — — — — Additions 39,213 34,816 74,029 29,900 27,324 57,224 Exercise (3,523) — (3,523) (2,794) — (2,794) Unrealized loss (gain) on derivative liability 23,472 (5,118) 18,354 20,620 (3,366) 17,254 Balance, June 30, 2021 59,162 29,698 88,860 47,726 23,958 71,684
Disclosure of Range of Exercise Prices of Outstanding Warrants	The following table summarizes the warrants that remain outstanding as at June 30, 2021: Exercise Price ($) Expiry Date Warrants (#) $11.11 - 16.36 (1) January 26, 2024 - November 30, 2025 17,919,197 $112.46 - $116.09 August 9, 2023 to August 22, 2024 528,192 18,447,389 (1) Includes the November and January Offering Warrants exercisable at US$9.00 and US$12.60, respectively.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Jun. 30, 2021
Share-based payment arrangements [Abstract]
Number and Weighted Average Exercise Prices of Share Options	A summary of stock-options outstanding is as follows: Stock Weighted Average Exercise Price ($) Balance, June 30, 2019 5,693,397 95.88 Granted 1,232,796 54.27 Exercised (1) (103,828) 26.91 Expired (135,926) 51.72 Forfeited (2) (937,936) 98.94 Balance, June 30, 2020 5,748,503 88.60 Granted 786,510 11.56 Exercised (1) (36,634) 5.70 Expired (2,383,140) 99.07 Forfeited (7,233) 134.64 Balance, June 30, 2021 4,108,006 68.46 (1) The weighted average share price on the date stock options were exercised during the year ended June 30, 2021 was $14.88 (June 30, 2020 – $78.08). (2) Included are the 1,039,672 forfeited options relating to the resignation of the Company’s strategic advisor, as detailed below.
Range of Exercise Prices of Outstanding Share Options	The following table summarizes the stock options that remain outstanding as at June 30, 2021: Exercise Price ($) Expiry Date Weighted Average Remaining Life Options Outstanding (#) Options Exercisable (#) 3.60 - 30.00 Aug 25, 2021 - May 31, 2026 3.39 1,657,991 770,154 30.72 - 99.60 Jan 19, 2022 - Jan 17, 2025 2.06 1,141,043 860,912 100.80 - 133.80 Jan 2, 2023 - Mar 13, 2026 3.75 1,057,712 950,698 135.00 - 163.56 Jan 2, 2023 - May 28, 2024 2.27 251,260 205,826 3.05 4,108,006 2,787,590
Summary of Stock Options that Remain Outstanding	The following table summarizes the stock options that remain outstanding as at June 30, 2021: Exercise Price ($) Expiry Date Weighted Average Remaining Life Options Outstanding (#) Options Exercisable (#) 3.60 - 30.00 Aug 25, 2021 - May 31, 2026 3.39 1,657,991 770,154 30.72 - 99.60 Jan 19, 2022 - Jan 17, 2025 2.06 1,141,043 860,912 100.80 - 133.80 Jan 2, 2023 - Mar 13, 2026 3.75 1,057,712 950,698 135.00 - 163.56 Jan 2, 2023 - May 28, 2024 2.27 251,260 205,826 3.05 4,108,006 2,787,590
Weighted Average Assumptions of Options	Stock options granted during the respective periods highlighted below were fair valued based on the following weighted average assumptions: Year ended June 30, 2021 2020 Risk-free annual interest rate (1) 0.31 % 0.88 % Expected annual dividend yield 0 % 0 % Expected stock price volatility (2) 81.69 % 89.60 % Expected life of options (years) (3) 2.40 2.37 Forfeiture rate 18.75 % 12.54 % (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the options. (2) Volatility was estimated by using the average historical volatility of the Company.
Summary of Awards Outstanding	A summary of the RSUs and DSUs outstanding are as follows: RSUs and DSUs (#) Weighted Average Issue Balance, June 30, 2019 169,195 59.28 Issued 266,640 37.82 Vested, released and issued (44,823) 50.58 Forfeited (14,716) 86.77 Balance, June 30, 2020 376,296 44.06 Issued 954,698 10.82 Vested, released and issued (168,784) 44.44 Forfeited (121,666) 18.77 Balance, June 30, 2021 1,040,544 16.46 (1) As of June 30, 2021, there were 983,161 RSUs and 57,383 DSUs outstanding (June 30, 2020 - 360,098 RSUs and 16,198 DSUs). The following table summarizes the RSUs and DSUs that remain outstanding as at June 30, 2021: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) 6.25 - 24.96 Feb 10, 2023 - Feb 10, 2025 993,740 74,702 33.12 - 88.68 Aug 3, 2021 - Mar 13, 2023 13,558 4,150 90.12 - 123.84 Jul 12, 2021 - Sep 10, 2022 33,246 16,265 1,040,544 95,117 A summary of the PSUs outstanding is as follows: PSUs (#) Weighted Average Issue Price of PSUs ($) Balance, June 30, 2020 — — Issued 469,834 10.07 Forfeited (82,465) 10.09 Balance, June 30, 2021 387,369 10.06 The following table summarizes the PSUs that are outstanding as at June 30, 2021: Weighted Average Issue Price ($) Expiry Date Outstanding (#) Vested (#) 8.50 - 12.96 Sep 10, 2023 - May 18, 2024 377,284 — 13.35 - 23.96 Dec 8, 2023 - Feb 11, 2024 10,085 — 387,369 —
Weighted Average Assumptions of PSUs	PSUs granted during the year ended were fair valued based on the following weighted average assumptions: Year ended June 30, 2021 Risk-free annual interest rate (1) 0.64 % Dividend yield — % Expected stock price volatility (2) 47.68 % Expected stock price volatility of peer group (2) 27.35 % Expected life of options (years) (3) 2.85 Forfeiture rate 2.63 % Equity correlation against peer group (4) 46.42 % Weighted average fair value of PSUs granted $9.74 (1) The risk-free rate is based on Canada government bonds with a remaining term equal to the expected life of the PSUs. (2) Volatility was estimated by using the 20-day VWAP historical volatility of Aurora and the peer group of companies. (3) The expected life in years represents the period of time that the PSUs granted are expected to be outstanding. (4) The equity correlation is estimated by using 1-year historical equity correlations for the Company and the peer group of companies.

Loss Per Share (Tables)

Loss Per Share (Tables)	12 Months Ended
	Jun. 30, 2021
Earnings per share [abstract]
Reconciliation of Basic and Diluted Loss Per Share	The following is a reconciliation of basic and diluted loss per share: Year ended June 30, 2021 2020 Net loss from continuing operations attributable to Aurora shareholders ($692,013) ($3,230,833) Net loss from discontinuing operations attributable to Aurora shareholders ($1,612) ($51,861) Net loss attributable to Aurora shareholders ($693,625) ($3,282,694) Weighted average number of common shares outstanding 169,118,540 96,753,429 Continuing operations, basic and diluted loss per share ($4.09) ($33.39) Discontinued operations, basic and diluted loss per share ($0.01) ($0.54) Basic and diluted loss per share ($4.10) ($33.93)

Other Gains (Losses) (Tables)

Other Gains (Losses) (Tables)	12 Months Ended
	Jun. 30, 2021
Analysis of income and expense [abstract]
Disclosure of Other Gains (Losses)	Year ended June 30, Note 2021 2020 $ $ Share of loss from investment in associates 8 (509) (11,534) Gain (loss) on deemed disposal of significant influence investment 6(a), 6(f) (1,239) 11,955 Loss on induced conversion of debenture 16(i) — (172,291) Unrealized gain (loss) on derivative investments 7(b) 12,758 (34,069) Unrealized gain (loss) on derivative liability 16(ii), 19(c) (19,606) 175,568 Unrealized gain (loss) on changes in contingent consideration fair value 29 (30) 2,357 Gain (loss) on debt modification 17 (396) 1,287 Loss on debt settlement 17 (2,195) — Gain on loss of control of subsidiary — 500 Gain on disposal of assets held for sale and property, plant and equipment 11, 12 11,119 — Government grant income 5 32,489 — Provisions 26(b)(ii), (b)(iv) (2,077) (2,416) Other gains 6,133 — Total other gains (losses) 36,447 (28,643)

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Jun. 30, 2021
Statement of cash flows, additional disclosures [Abstract]
Changes in Non-Cash Working Capital	The changes in non-cash working capital are as follows: Recasted - Note 2(h) June 30, 2021 June 30, 2020 $ $ Accounts receivable 7,371 55,159 Biological assets (49,249) 4,835 Inventory 57,700 (31,154) Prepaid and other current assets 2,277 346 Accounts payable and accrued liabilities (28,294) (22,547) Income taxes payable 13 3,538 Deferred revenue 214 1,616 Provisions (556) (4,200) Other current liabilities 10,921 — Changes in operating assets and liabilities 397 7,593
Supplementary Cash Flow Information	Additional supplementary cash flow information as at and for the year ended June 30, 2021 and 2020 are as follows: June 30, 2021 June 30, 2020 $ $ Property, plant and equipment in accounts payable 1,721 7,867 Right-of-use-asset additions 2,445 9,386 Capitalized borrowing costs 2,136 21,961 Amortization of prepaids 32,120 48,040 Interest paid 34,157 47,904 Interest received 2,198 2,516

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Jun. 30, 2021
Income taxes [Abstract]
Reconciliation of Net Tax Provision to Income (Loss) Before Income Tax	The net tax provision differs from that expected by applying the combined federal and provincial tax rates of 27.0% (June 30, 2020 – 27.0%) to loss before income tax for the following reasons: Recasted - Note 2(h) June 30, 2021 June 30, 2020 $ $ Loss from operations before taxes and discontinued operations (699,798) (3,339,734) Combined federal and provincial rate 27.0 % 27.0 % Expected tax recovery from operations before taxes and discontinued operations (188,945) (901,728) Change in estimates from prior year 1,054 (115) Foreign exchange 1,464 (373) Non-deductible expenses 6,629 19,996 Non-deducible (non-taxable) portion of capital items 2,678 20,839 Non-deducible loss on conversion of debt — 46,598 Goodwill and other impairment items 326 659,980 Tax impact on divestitures 6,295 (5,170) Difference in statutory tax rate 14,755 13,929 Effect of change in tax rates 55 967 Changes in deferred tax benefits not recognized 149,368 62,842 Income tax recovery from continuing operations (6,321) (82,235) (1) Excludes tax expense from discontinued operations of nil (June 30, 2020 - $0.8 million) and the tax expense from the loss on the sale of the discontinued operation of nil (June 30, 2020 - nil). These amounts are included in net loss from discontinued operations, net of tax on the statement of comprehensive loss.
Movements in and Summary of Deferred Tax Assets (Liabilities)	Movements in deferred tax assets (liabilities) at June 30, 2021 and 2020 are comprised of the following: Recasted Note 2(h) Balance, June 30, 2020 Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Balance, June 30, 2021 $ $ $ $ $ Deferred tax assets Non-capital losses 125,008 (14,508) (415) (8,691) 101,394 Capital losses 501 (50) — — 451 Finance costs 9,689 (14,985) — 6,109 813 Investment tax credit 569 902 — — 1,471 Derivatives 420 314 — — 734 Leases 13,075 1,892 (30) — 14,937 Total deferred tax assets 149,262 (26,435) (445) (2,582) 119,800 Deferred tax liabilities Convertible debenture (33,787) 12,851 — — (20,936) Investment in associates — 1,409 — — 1,409 Derivatives — (393) — — (393) Intangible assets (90,952) 11,830 222 — (78,900) Property, plant and equipment (7,118) (8,355) 234 — (15,239) Inventory (18,306) 10,042 (32) — (8,296) Biological assets (2,496) (411) 7 — (2,900) Others (549) 6,004 — — 5,455 Total deferred tax liabilities (153,208) 32,977 431 — (119,800) Net deferred tax liabilities (3,946) 6,542 (14) (2,582) — Balance, June 30, 2019 Discontinued operations Recovered through (charged to) earnings Recovered through Recovered through (charged to) equity Recasted Note 2(h) Balance, June 30, 2020 $ $ $ $ $ $ Deferred tax assets Non-capital losses 44,303 (1,319) 81,943 81 — 125,008 Capital losses — — 501 — — 501 Finance costs 11,545 — (4,087) — 2,231 9,689 Investment tax credit 728 — (159) — — 569 Property, plant and equipment 13,701 114 (13,815) — — — Derivatives 37,462 — (37,042) — — 420 Leases — — 13,050 25 — 13,075 Others 9,470 — (9,470) — — — Total deferred tax assets 117,209 (1,205) 30,921 106 2,231 149,262 Deferred tax liabilities Convertible debenture (47,089) — 11,599 — 1,703 (33,787) Marketable securities (6,141) — 4,916 624 601 — Investment in associates (4,409) — 4,409 — — — Intangible assets (129,562) — 38,807 (197) — (90,952) Property, plant and equipment — — (7,100) (18) — (7,118) Inventory (15,008) — (3,298) — — (18,306) Biological assets (4,345) — 1,849 — — (2,496) Others — — (549) — — (549) Total deferred tax liabilities (206,554) — 50,633 409 2,304 (153,208) Net deferred tax assets (liabilities) (89,345) (1,205) 81,554 515 4,535 (3,946) Deferred tax assets (liabilities) as presented in the Consolidated Statements of Financial Position are as follows: June 30, 2021 Recasted Note 2(h) June 30, 2020 $ $ Deferred tax assets — 21,974 Deferred tax liabilities — (25,920) Net deferred tax assets (liabilities) — (3,946)
Deferred Tax Assets Not Recognized	Deferred tax assets not recognized in respect of deductible temporary differences, unused tax losses, and tax credits are as follows: June 30, 2021 Recasted Note 2(h) June 30, 2020 $ $ Non-capital losses carried forward 570,195 223,339 Investment in associates — 33,629 Capital losses 132,456 131,295 Property, plant, and equipment 359,455 154,523 Intangible assets 11,701 3,668 Goodwill 33,764 — Marketable Securities 28,323 23,792 Investment tax credits 5,028 5,034 Derivatives — 2,860 Capital lease obligations 2,462 5,408 Other 55,537 6,198 1,198,921 589,746

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Jun. 30, 2021
Related party [Abstract]
Compensation Expense, Transactions with, and Receivable from (Payable to) Related Parties	The Company’s key management personnel have the authority and responsibility for planning, directing and controlling the activities of the Company and consists of the Company’s executive management team and management directors. Compensation expense for key management personnel was as follows: Years ended June 30, 2021 2020 $ $ Short-term employment benefits (1) 5,022 8,118 Termination benefit 2,583 4,553 Directors’ fees (2) 458 586 Share-based compensation (3) 12,543 20,628 Total management compensation (4) 20,606 33,885 (1) Short-term employment benefits include salaries, wages, bonuses and non-monetary benefits such as subsidized vehicle costs. Short-term employment benefits are measured at the exchange value, being the amounts agreed to by each party. (2) Includes meeting fees and committee chair fees. (3) Share-based compensation represent the contingent consideration, and the fair value of options, restricted share units, performance share units, and deferred share units granted and vested to key management personnel and directors of the Company under the Company’s share-based compensation plans (Note 20). (4) As of June 30, 2021, $0.8 million is payable or accrued for key management compensation (June 30, 2020 – $3.8 million). The following is a summary of the significant transactions with related parties: Years ended June 30, 2021 2020 $ $ Production costs (1) 5,100 6,330 Services and advisory fees (2) — 1,247 5,100 7,577 (1) Production costs incurred with (i) Capcium, a company where Aurora holds significant influence; and (ii) Sterigenics Radiation Technologies (“Sterigenics”, formerly Iotron Industries Canada Inc.), an associate of the Company’s joint venture company. Aurora does not have the authority or ability to exert power over either Capcium or Sterigenics’ financial and/or operating decisions (i.e. control). (2) Service and advisory fees paid to Lola Ventures Inc. (a company controlled by the former CEO), and Superior Safety Codes (a company controlled by the former CEO and President). The following amounts were receivable from (payable to) related parties: June 30, 2021 June 30, 2020 $ $ Equipment loan receivable from investments in associates (1) 10,096 3,242 Production costs with investments in associates (2)(3) — (1,365) 10,096 1,877 (1) Relates to the purchase of production equipment on behalf of the Company’s joint venture, Auralux Enterprises Ltd. (“Auralux”). The loan bears interest at 5% per annum, payable monthly. The loan is to be repaid in installments on an annual basis in an amount equal to 50% of the associate’s EBITDA. The unpaid balance of the loan matures 10 years from the funding date. (2) Production costs incurred with (i) Capcium, a company that manufactures our softgels in which Aurora holds significant influence in; and (ii) Sterigenics which provides cannabis processing services to the Company and is party to a common joint venture in Auralux. Pursuant to a manufacturing agreement with Capcium, the Company is contractually committed to purchase a minimum number of softgels during calendar 2020 and thereafter. If the Company fails to meet the required purchase minimum, then it is required to pay a penalty fee equal to the difference between the actual purchased quantity and the required purchase minimum multiplied by cost of the softgels. The Company is committed to purchase 42.7 million capsules in calendar 2020, and 20.0 million capsules per calendar year until December 31, 2026. The Company believes that it is more likely than not that the minimum quantity will be met for the 2021 calendar year and as a result, no provision was recognized as of June 30, 2021 (June 30, 2020 - $0.9 million). (3) Amounts are due upon the issuance or receipt of invoices, are unsecured and non-interest bearing.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Jun. 30, 2021
Other provisions, contingent liabilities and contingent assets [Abstract]
Future Commitments Including Minimum Royalty Payments Due in the Next Five Years	In addition to lease liability commitments disclosed in Note 30(b), the Company has the following future capital commitments, purchase commitments and retention payments, which are due in the next five years and thereafter: $ Next 12 months 4,073 Over 1 year to 2 years 2,066 Over 2 years to 3 years 2,066 Over 3 years to 4 years 1,894 10,099

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Jun. 30, 2021
Revenue from contracts with customers [Abstract]
Revenue from the Transfer of Goods and Services	Year ended June 30, 2021 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods 288,592 — 288,592 Revenue from provision of services — 1,877 1,877 Excise taxes (45,217) — (45,217) Net Revenue 243,375 1,877 245,252 Year ended June 30, 2020 Point-in-time Over-time Total $ $ $ Cannabis Revenue from sale of goods (1) 311,909 — 311,909 Revenue from provision of services — 5,002 5,002 Other Revenue from sale of goods 1,089 — 1,089 Excise taxes (49,297) — (49,297) Net Revenue 263,701 5,002 268,703 (1) During the year ended June 30, 2021, the Company divested from AHE and dissolved Hempco. As such, both entities are no longer included in Cannabis revenue from sale of goods following the reclassification into discontinued operations (Note 12(b)).

Segmented Information (Tables)

Segmented Information (Tables)	12 Months Ended
	Jun. 30, 2021
Operating segments [Abstract]
Operating Segments	Operating Segments Cannabis (1) Horizontally Integrated Businesses (2) Corporate (3) Total $ $ $ $ Year ended June 30, 2021 Net revenue 245,252 — — 245,252 Gross loss (21,558) — — (21,558) Net loss before taxes and discontinued operations (486,717) 55 (213,136) (699,798) Year ended June 30, 2020 Net revenue 267,614 1,089 — 268,703 Gross profit (loss) (19,997) 62 — (19,935) Net loss before taxes and discontinued operations (3,109,601) 3,988 (234,121) (3,339,734) (1) During the year ended June 30, 2021, the Company divested from AHE and dissolved Hempco (June 30, 2020 - ALPS). As a result, these entities are no longer included in the Cannabis segment following the reclassification into discontinued operations (Note 12(b)). (2) The horizontally integrated businesses segment represents the indoor cultivator CGU comprised of B.C. Northern Lights Enterprises ltd. (“BCNL”) and Urban Cultivator Inc. (“UC”). During the year ended June 30, 2020, the Company sold BCNL and sold certain assets of UCI. The remaining UCI operations were largely wound down as of June 30, 2020. (3) Net loss under the Corporate allocation includes fair value gains and losses from investments in marketable securities, derivatives and investment in associates. Corporate and administrative expenditures such as regulatory fees, share based compensation and financing expenditures relating to debt issuances are also included under Corporate.
Geographical Segments	Geographical Segments (1) Canada European Union Other Total $ $ $ $ Non-current assets other than financial instruments and deferred tax assets Balance, June 30, 2021 1,774,154 49,164 41,787 1,865,105 Balance, June 30, 2020 2,139,765 81,927 95,281 2,316,973 Year ended June 30, 2021 Net revenue 211,073 29,981 4,198 245,252 Gross profit (loss) (44,032) 21,478 996 (21,558) Year ended June 30, 2020 Net revenue 252,860 14,613 1,230 268,703 Gross profit (loss) (32,430) 13,459 (964) (19,935) (1) During the year ended June 30, 2021, the Company divested from AHE and dissolved Hempco (June 30, 2020 - ALPS). As a result, these entities are no longer included following the derecognition and reclassification into discontinued operations (Note 12(b)).

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Jun. 30, 2021
Fair value measurement [Abstract]
Valuation Methods	Accounting Policy Fair Value Hierarchy Financial instruments recorded at fair value are classified using a hierarchy that categorizes into three levels the inputs to valuation techniques used to measure fair value. The three levels of hierarchy are: Level 1 - Unadjusted quoted prices in active markets for identical assets or liabilities; Level 2 - Inputs other than quoted prices that are observable for the asset or liability, either directly or indirectly; and Level 3 - Inputs for the asset or liability that are not based on observable market data. The individual fair values attributed to the different components of a financing transaction, notably marketable securities, derivative financial instruments, convertible debentures and loans, are determined using valuation techniques. The Company uses judgment to select the methods used to make certain assumptions and derive estimates. Significant judgment is also used when attributing fair values to each component of a transaction upon initial recognition, measuring fair values for certain instruments on a recurring basis and disclosing the fair values of financial instruments subsequently carried at amortized cost. These valuation estimates could be significantly different because of the use of judgment and the inherent uncertainty in estimating the fair value of instruments that are not quoted or observable in an active market. Financial instruments are measured either at fair value or at amortized cost. The table below lists the valuation methods used to determine fair value of each financial instrument. Fair Value Method Financial Instruments Measured at Fair Value Marketable securities Closing market price of common shares as of the measurement date (Level 1) Derivatives Closing market price (Level 1) or Black-Scholes, Binomial, Monte-Carlo & FINCAD valuation model (Level 2 or 3) Contingent consideration payable Discounted cash flow model (Level 3) Derivative liability Closing market price of warrants (Level 1) or Kynex valuation model (Level 2) Financial Instruments Measured at Amortized Cost Cash and cash equivalents, restricted cash, accounts receivable, loans receivable Carrying amount (approximates fair value due to short-term nature) Accounts payable and accrued liabilities, other current and long-term liabilities Carrying amount (approximates fair value due to short-term nature) Lease receivable, convertible debentures, loans and borrowings, and lease liabilities. Carrying value discounted at the effective interest rate which approximates fair value
Financial Assets Measured at Fair Value	The carrying values of the financial instruments at June 30, 2021 are summarized in the following table: Amortized cost FVTPL Designated Total $ $ $ $ Financial Assets Cash and cash equivalents 421,457 — — 421,457 Restricted cash 19,394 — — 19,394 Accounts receivable, excluding sales taxes receivable 54,636 — — 54,636 Marketable securities — — 3,751 3,751 Derivatives — 59,382 — 59,382 Loan receivable 10,096 — — 10,096 Lease Receivable 4,256 — — 4,256 Financial Liabilities Accounts payable and accrued liabilities 57,944 — — 57,944 Convertible debentures (1) 327,931 — — 327,931 Contingent consideration payable — 374 — 374 Other current liabilities 10,874 — — 10,874 Lease liabilities 71,619 — — 71,619 Derivative liability — 91,939 — 91,939 Other long-term liabilities 104 — — 104 (1) The fair value of convertible notes includes both the debt and equity components. The following is a summary of financial instruments measured at fair value segregated based on the various levels of inputs: Level 1 Level 2 Level 3 Total $ $ $ $ As of June 30, 2021 Marketable securities 3,751 — — 3,751 Derivative assets — 42,477 16,905 59,382 Contingent consideration payable — — 374 374 Derivative liability 88,860 3,079 — 91,939 As of June 30, 2020 Marketable securities 6,066 — 1,000 7,066 Derivative assets — 37,480 16,102 53,582 Contingent consideration payable — — 19,054 19,054 Derivative liability — 1,827 — 1,827
Financial Liabilities Measured at Fair Value	The carrying values of the financial instruments at June 30, 2021 are summarized in the following table: Amortized cost FVTPL Designated Total $ $ $ $ Financial Assets Cash and cash equivalents 421,457 — — 421,457 Restricted cash 19,394 — — 19,394 Accounts receivable, excluding sales taxes receivable 54,636 — — 54,636 Marketable securities — — 3,751 3,751 Derivatives — 59,382 — 59,382 Loan receivable 10,096 — — 10,096 Lease Receivable 4,256 — — 4,256 Financial Liabilities Accounts payable and accrued liabilities 57,944 — — 57,944 Convertible debentures (1) 327,931 — — 327,931 Contingent consideration payable — 374 — 374 Other current liabilities 10,874 — — 10,874 Lease liabilities 71,619 — — 71,619 Derivative liability — 91,939 — 91,939 Other long-term liabilities 104 — — 104 (1) The fair value of convertible notes includes both the debt and equity components. The following is a summary of financial instruments measured at fair value segregated based on the various levels of inputs: Level 1 Level 2 Level 3 Total $ $ $ $ As of June 30, 2021 Marketable securities 3,751 — — 3,751 Derivative assets — 42,477 16,905 59,382 Contingent consideration payable — — 374 374 Derivative liability 88,860 3,079 — 91,939 As of June 30, 2020 Marketable securities 6,066 — 1,000 7,066 Derivative assets — 37,480 16,102 53,582 Contingent consideration payable — — 19,054 19,054 Derivative liability — 1,827 — 1,827 The following is a continuity schedule of contingent consideration payable: CanvasRx H2 Whistler Reliva (1) Immaterial transactions Total $ $ $ $ $ $ Balance, June 30, 2019 1,985 1,231 24,771 — 150 28,137 Additions — — — 138 — 138 Unrealized gain (loss) from changes in fair value 8 (49) (2,316) — — (2,357) Payments (1,993) (1,182) (3,689) — — (6,864) Balance, June 30, 2020 — — 18,766 138 150 19,054 Additions — — — — 100 100 Unrealized gain (loss) from changes in fair value — — 44 (14) — 30 Payments — — (18,810) — — (18,810) Balance, June 30, 2021 — — — 124 250 374 (1) In accordance with IFRS 3 - Business Combinations, acquisition date fair values assigned to the Reliva purchase price allocation and goodwill have been adjusted, within the applicable measurement period, where new information is obtained about facts and circumstances that existed at the acquisition date (Note 13(b)).

Financial Instruments Risk (Tab

Financial Instruments Risk (Tables)	12 Months Ended
	Jun. 30, 2021
Disclosure of nature and extent of risks arising from financial instruments [abstract]
Schedule of Aging of Receivables	The Company’s aging of trade receivables was as follows: June 30, 2021 June 30, 2020 $ $ 0 – 60 days 36,195 34,167 61+ days 5,835 11,032 42,030 45,199
Schedule of Contractual Cash Flows from Lease Receivables	The Company’s contractual cash flows from lease receivables was as follows: Note June 30, 2021 $ Next 12 months 1,103 Over 1 year to 2 years 1,315 Over 2 years to 3 years 1,375 Over 3 years to 4 years 1,028 Over 4 years to 5 years 346 Thereafter 398 Total undiscounted lease payments receivable 5,565 Unearned finance income (331) Total lease receivable 5,234 Current 4 978 Long-term 4,256 (1) The Company had no subleases during the year ended June 30, 2020.
Schedule of Accounts Payable and Accrued Liabilities	The composition of the Company’s accounts payable and accrued liabilities was as follows: June 30, 2021 June 30, 2020 $ $ Trade payables 13,277 19,706 Accrued liabilities 29,883 42,910 Payroll liabilities 9,247 23,752 Excise tax payable 4,672 6,770 Other payables 865 2,436 57,944 95,574
Schedule of Gross Contractual Obligations	In addition to the commitments outlined in Note 26, the Company has the following gross contractual obligations as at June 30, 2021, which are expected to be payable in the following respective periods: Total ≤1 year Over 1 year – 3 years Over 3 years – 5 years > 5 years $ $ $ $ $ Accounts payable and accrued liabilities 57,944 57,944 — — — Convertible notes and interest (1)(2) 498,229 23,522 474,707 — — Lease liabilities (2) 144,034 10,227 26,352 20,902 86,553 Contingent consideration payable (3) 31,240 31,240 — — — 731,447 122,933 501,059 20,902 86,553 (1) Assumes the principal balance of the notes outstanding at June 30, 2021 remains unconverted and includes the estimated interest payable until the February 28, 2024 maturity date. Settlement is payable in cash or common shares (Note 16). (2) Includes interest payable until maturity date.

Nature of Operations (Details)

Nature of Operations (Details)	12 Months Ended
	Jun. 30, 2020facility
General information about financial statements [Abstract]
Number of facilities closed	4

Significant Accounting Polici_4

Significant Accounting Policies and Judgments - Major Subsidiaries Over Which the Company Has Control (Details)	Jun. 30, 2021	Sep. 24, 2020
1769474 Alberta Ltd. (“1769474”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%
2105657 Alberta Inc. (“2105657”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%
Aurora Cannabis Enterprises Inc. (“ACE”) (1)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%
Aurora Deutschland GmbH (“Aurora Deutschland”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%
Aurora Nordic Cannabis A/S (“Aurora Nordic”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%	51.00%
Reliva, LLC (“Reliva”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%
Whistler Medical Marijuana Corporation (“Whistler”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%
ACB Captive Insurance Company Inc. (“Captive”)
Disclosure of subsidiaries [line items]
Percentage Ownership	100.00%

Significant Accounting Polici_5

Significant Accounting Policies and Judgments - Narrative (Details) $ in Thousands	May 11, 2020shares	Jun. 30, 2021CAD ($)$ / g	Jun. 30, 2020CAD ($)	May 10, 2020shares
Accounting policies, accounting estimates and errors [Abstract]
Stock split ratio	0.0833
Number of shares issued (in shares) | shares	110,089,377			1,321,072,394
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Restricted cash		$ 19,394	$ 0
ACB Captive Insurance Company Inc. (“Captive”)
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Restricted cash		15,000
Letters of Credit
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Restricted cash		$ 4,400
Biological Assets | Average Stage of Growth, Measurement Input
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets | $ / g		0.48

Significant Accounting Polici_6

Significant Accounting Policies and Judgments - Disclosure Of Non-Material Prior Period Error (Details) - CAD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Statement of financial position [abstract]
Biological assets	$ 20,250	$ 18,157
Inventory	117,471	135,880
Deferred tax liability	0	(3,946)	$ (89,345)
Deficit	(4,321,085)	(3,596,011)
Statement of profit or loss and other comprehensive income [abstract]
Cost of sales	257,281	264,987
Gross profit (loss) before fair value adjustments	(12,029)	3,716
Changes in fair value of inventory sold	118,707	149,099
Unrealized gain on changes in fair value of biological assets	(109,178)	(125,448)
Gross loss	(21,558)	(19,935)
Deferred tax recovery	(6,443)	(77,135)
Net loss from continuing operations	$ (693,477)	(3,257,499)
Net loss attributable to Aurora shareholders		$ (3,282,694)
Loss per share (basic and diluted) (in CAD per share)	$ (4.10)	$ (33.93)
Statement of cash flows [abstract]
Unrealized gain on changes in fair value of biological assets	$ (109,178)	$ (125,448)
Changes in fair value included in inventory sold	118,707	149,099
Deferred tax expense (recovery)	(6,443)	(77,135)
Changes in non-cash working capital	397	7,593
Net cash used in operating activities	$ (210,577)	(342,142)
As previously reported
Statement of financial position [abstract]
Biological assets		35,435
Inventory		121,827
Deferred tax liability		(3,946)
Deficit		(3,592,786)
Statement of profit or loss and other comprehensive income [abstract]
Cost of sales		277,234
Gross profit (loss) before fair value adjustments		1,672
Changes in fair value of inventory sold		91,825
Unrealized gain on changes in fair value of biological assets		(56,614)
Gross loss		(33,539)
Deferred tax recovery		(78,303)
Net loss from continuing operations		(3,300,493)
Net loss attributable to Aurora shareholders		$ (3,283,671)
Loss per share (basic and diluted) (in CAD per share)		$ (33.94)
Statement of cash flows [abstract]
Unrealized gain on changes in fair value of biological assets		$ (56,614)
Changes in fair value included in inventory sold		91,825
Deferred tax expense (recovery)		(78,303)
Changes in non-cash working capital		7,643
Net cash used in operating activities		(337,952)
Biological Assets and Inventory Adjustments
Statement of financial position [abstract]
Biological assets		(17,278)
Inventory		14,053
Deferred tax liability		0
Deficit		(3,225)
Statement of profit or loss and other comprehensive income [abstract]
Cost of sales		9,167
Gross profit (loss) before fair value adjustments		(9,167)
Changes in fair value of inventory sold		57,274
Unrealized gain on changes in fair value of biological assets		(68,834)
Gross loss		2,393
Deferred tax recovery		1,416
Net loss from continuing operations		977
Net loss attributable to Aurora shareholders		$ 977
Loss per share (basic and diluted) (in CAD per share)		$ 0.01
Statement of cash flows [abstract]
Unrealized gain on changes in fair value of biological assets		$ (68,834)
Changes in fair value included in inventory sold		57,274
Deferred tax expense (recovery)		1,416
Changes in non-cash working capital		8,499
Net cash used in operating activities		0
Recasted
Statement of profit or loss and other comprehensive income [abstract]
Cost of sales		286,401
Gross profit (loss) before fair value adjustments		(7,495)
Gross loss		(31,146)
Deferred tax recovery		(76,887)
Net loss from continuing operations		(3,299,516)
Statement of cash flows [abstract]
Deferred tax expense (recovery)		(76,887)
Changes in non-cash working capital		16,142
Net cash used in operating activities		$ (337,952)

Restructuring Provision (Detail

Restructuring Provision (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure of contingent liabilities [line items]
Expense of restructuring activities	$ 1,011	$ 1,947
Restructuring provision	0	557	$ 0
Payments	(1,568)	(1,390)
Production Facility Closure
Disclosure of contingent liabilities [line items]
Expense of restructuring activities	200	1,900
Workforce Reduction
Disclosure of contingent liabilities [line items]
Expense of restructuring activities	$ 800	$ 0

Accounts Receivable (Details)

Accounts Receivable (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Subclassifications of assets, liabilities and equities [abstract]
Trade receivables	$ 42,030	$ 45,199
Sales taxes receivable	1,625	5,912
Lease receivable	978	0
Consideration receivable from divestiture	2,167	0
Government grant receivable	6,617	0
Other receivables	2,844	2,999
Trade and receivables	$ 56,261	$ 54,110

Government Grant (Details)

Government Grant (Details) - CAD ($)	3 Months Ended	12 Months Ended
	Sep. 27, 2021	Jun. 30, 2021	Jun. 30, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Government grant income		$ 32,489,000	$ 0
Proceeds from government grant		3,636,000	0
CEWS Program
Disclosure of detailed information about property, plant and equipment [line items]
Government grant income		31,900,000	0
Cash received from government grants		36,200,000	$ 0
Current government grant liabilities		10,900,000
Proceeds from government grant	$ 1,300,000
Heat and Power System
Disclosure of detailed information about property, plant and equipment [line items]
Proceeds from government grant		3,600,000
Reduction in carrying value from government grants		$ 3,600,000

Investments - Cann Group Limite

Investments - Cann Group Limited (Details) $ / shares in Units, $ in Thousands, $ in Millions	Oct. 09, 2020CAD ($)shares	Jul. 23, 2020CAD ($)	Jun. 30, 2020CAD ($)shares	Jun. 30, 2021CAD ($)	Jun. 30, 2020CAD ($)shares	Oct. 09, 2020$ / shares	Jul. 23, 2020$ / shares	Jun. 30, 2020AUD ($)$ / sharesshares	Jun. 30, 2019CAD ($)
Disclosure of associates [line items]
Impairment					$ 75,035
Proportion of ownership interest in investment		18.00%
Investments in associates and joint ventures		$ 16,970	$ 18,114	$ 289	18,114				$ 118,845
Unrealized fair value loss recognized				1,239	(11,955)
Unrealized losses on marketable securities				16,690	43,613
Marketable securities designated at FVTOCI
Disclosure of associates [line items]
Transfer from (to) investment in associates				16,314	$ (1,775)
Marketable securities designated at FVTOCI | Cann Group
Disclosure of associates [line items]
Transfer from (to) investment in associates		$ 15,530
Quoted stock price (in CAD per share) | $ / shares							$ 0.51
Number of shares sold (in shares) | shares	31,956,347
Share price (in AUD per share) | $ / shares						$ 0.20
Proceeds from sale of common shares	$ 5,900
Financial assets, at fair value	$ 6,000
Unrealized losses on marketable securities				9,500
Cann Group
Disclosure of associates [line items]
Total shareholdings (in shares) | shares			31,956,347		31,956,347			31,956,347
Proportion of ownership interest in associate			22.40%
Fair value of investment in associates			$ 23,400		$ 23,400			$ 25
Share price (in A$ per share) | $ / shares								$ 0.79
Impairment					37,213
Investments in associates and joint ventures			$ 16,917	0	$ 16,917				$ 57,017
Unrealized fair value loss recognized				$ 1,440

Investments - Radient Technolog

Investments - Radient Technologies Inc. (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of financial assets [line items]
Unrealized losses on marketable securities	$ 16,690	$ 43,613
Unrealized loss on derivative investments	(12,758)	34,069
Derivatives and convertible debentures at FVTPL
Disclosure of financial assets [line items]
Unrealized loss on derivative investments	$ (12,758)	$ 34,069
Radient | Marketable securities designated at FVTOCI
Disclosure of financial assets [line items]
Total shareholdings (in shares)	37,643,431	37,643,431
Fair value of financial instrument	$ 3,000	$ 6,000
Unrealized losses on marketable securities	$ 3,000	$ 24,800
Radient | Warrants | Derivatives and convertible debentures at FVTPL
Disclosure of financial assets [line items]
Warrant expirations in period (in shares)		4,541,889
Unrealized loss on derivative investments		$ 100

Investments - Alcanna Inc. (Det

Investments - Alcanna Inc. (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Jun. 30, 2020CAD ($)$ / sharesshares
Disclosure of associates [line items]
Impairment | $	$ 75,035
Alcanna
Disclosure of associates [line items]
Number of shares sold (in shares)	9,200,000
Proportion of ownership interest in associate	24.80%
Proceeds from sale of common shares | $	$ 27,600
Average share price (in CAD per share) | $ / shares	$ 3
Gain on deemed disposal of significant influence investment | $	$ 12,000
Impairment | $	$ 27,748
Total shareholdings (in shares)	0
Warrants | Derivatives and convertible debentures at FVTPL | Alcanna
Disclosure of associates [line items]
Warrant expirations in period (in shares)	10,130,000
Warrant cancellations in period (in shares)	1,750,000
Number of warrants held by entity (in shares)	0

Investments - Capcium, Inc. (De

Investments - Capcium, Inc. (Details) capsule in Millions	Jun. 30, 2019CAD ($)debenture	Jul. 31, 2020CAD ($)shares	Jun. 30, 2021CAD ($)capsuleshares	Jun. 30, 2020CAD ($)instrumentshares	Jul. 23, 2020
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized losses on marketable securities			$ 16,690,000	$ 43,613,000
Proportion of ownership interest in investment					18.00%
Impairment				$ 75,035,000
Capcium
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Reduction of annual minimum purchase commitment | capsule			20
Proportion of ownership interest in investment			18.00%	19.00%
Impairment				$ 9,013,000
Capcium | Convertible Debentures | Derivatives and convertible debentures at FVTPL
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of instruments held | instrument				5,371
Financial assets, amount of instruments purchased	$ 0			$ 4,900,000
Interest rate				8.00%
Conversion option, liquidity event, discount to the liquidity event price				20.00%
Conversion option, liquidity event, price based on pre-money value				$ 80,000,000
Number of common shares in each unit				1
Number of warrants in each unit				1
Composition of financial assets purchased, number of shares exercisable per warrant				1
Warrants, exercise price, percentage greater than conversion price				50.00%
Warrants, exercise price, greater than conversion price, term after completion of liquidity event				2 years
Number of instruments purchased | debenture	488
Number of equity instruments converted (in shares) | shares		5,371
Principal amount converted		$ 5,400,000
Fair value of financial instrument		$ 0		$ 0
Series A Preference Shares | Capcium
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Borrowings, converted instrument, shares issued (in shares) | shares		5,371,300
Share capital, dividend as percentage		0.08
Conversion percentage of issued and outstanding common stock		15.00%
Unrealized losses on marketable securities			$ 0
Series B Preference Shares | Capcium
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized losses on marketable securities			$ 1,900,000
Number of common shares acquired (in shares) | shares			1,851,086
Purchase of interests in associates			$ 1,900,000
Ordinary shares | Capcium
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Total shareholdings (in shares) | shares			8,828,662	8,828,662

Investments - The Green Organic

Investments - The Green Organic Dutchman Holdings Ltd. (Details) - CAD ($) $ / shares in Units, $ in Thousands	Feb. 28, 2021	Jun. 30, 2021	Jun. 30, 2020	Sep. 27, 2018
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized fair value loss recognized		$ 1,239	$ (11,955)
Marketable securities designated at FVTOCI
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on changes in fair value		16,690	43,613
Derivatives and convertible debentures at FVTPL
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on changes in fair value		(14,100)	$ 35,099
TGOD | Marketable securities designated at FVTOCI
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of shares sold (in shares)			28,833,334
Proceeds from sale of common shares			$ 86,500
Average share price (in CAD per share)			$ 3
Loss on sale of investment			$ 115,300
Unrealized loss on changes in fair value			$ 6,700
Quoted stock price (in CAD per share)				$ 6.94
Total shareholdings (in shares)			0
Participation Right Warrants | TGOD | Derivatives and convertible debentures at FVTPL
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Warrant expirations in period (in shares)			3,170,625
Unrealized fair value loss recognized			$ 600
Subscription Receipt Warrants | TGOD | Derivatives and convertible debentures at FVTPL
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Quoted stock price (in CAD per share)			$ 0.065
Warrant expirations in period (in shares)	16,666,667
Unrealized fair value loss recognized		$ 1,100	$ 22,400
Fair value of financial instrument			$ 1,100

Investments - Choom Holdings In

Investments - Choom Holdings Inc. (Details)	Jul. 08, 2021CAD ($)director$ / sharesshares	Nov. 02, 2020CAD ($)$ / shares	Dec. 12, 2019CAD ($)$ / sharesshares	Jun. 30, 2021CAD ($)year$ / sharesshares	Jun. 30, 2020CAD ($)year$ / sharesshares	Jul. 23, 2020CAD ($)	Dec. 11, 2019	Jun. 30, 2019CAD ($)
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on derivative investments				$ (12,758,000)	$ 34,069,000
Proportion of ownership interest in investment						18.00%
Impairment					75,035,000
Investments in associates and joint ventures				289,000	18,114,000	$ 16,970,000		$ 118,845,000
Derivatives and convertible debentures at FVTPL
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on derivative investments				(12,758,000)	34,069,000
Unrealized loss on changes in fair value				(14,100,000)	35,099,000
Marketable securities designated at FVTOCI
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Reclassification from marketable securities to investment in associate				(16,314,000)	1,775,000
Unrealized loss on changes in fair value				16,690,000	43,613,000
Choom | Marketable securities designated at FVTOCI
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Financial assets, at fair value				$ 700,000
Share price (in CAD per share) | $ / shares				$ 0.08
Number of shares received upon extinguishment (in shares) | shares	79,754,843
Proportion of ownership interest in investment	19.90%			3.03%
Right to nominate, number of directors (up to) | director	2
Proportion of ownership interest in investment, percentage restriction							9.90%
Total shareholdings (in shares) | shares				9,859,155
Convertible Debentures | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Notional amount					$ 20,000,000
Interest rate					6.50%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares					$ 0.65
Interest receivable				$ 2,100,000	$ 1,500,000
Financial assets, at fair value				18,200,000	20,500,000
Unrealized loss on derivative investments				$ 2,300,000	$ 1,100,000
Share price (in CAD per share) | $ / shares				$ 0.08	$ 0.14
Notional amount extinguished	$ 20,000,000
Convertible Debentures | Derivatives and convertible debentures at FVTPL | Choom | 2021 Debenture
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Notional amount	$ 6,000,000
Interest rate	7.00%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares	$ 0.10
Warrants | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of warrants held by entity (in shares) | shares					96,464,248
Bottom of range | Warrants | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Exercise price of warrants (in CAD per share) | $ / shares					$ 1.25
Top of range | Warrants | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Exercise price of warrants (in CAD per share) | $ / shares					$ 2.75
Credit spread | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				0.1446	0.0858
Dividend yield | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				0	0
Historical volatility for shares | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets				1.1939	1.2188
Expected life | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets | year				1.34	2.34
Choom
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Share price (in CAD per share) | $ / shares					$ 0.14
Proportion of ownership interest in investment				4.37%
Proportion of ownership interest in investment, percentage restriction			25.00%
Total shareholdings (in shares) | shares			9,859,155		9,859,155
Reclassification from marketable securities to investment in associate		$ 800,000	$ 1,800,000
Quoted stock price (in CAD per share) | $ / shares		$ 0.08	$ 0.18
Unrealized loss on changes in fair value					$ 2,600,000
Cumulative loss reclassified from other comprehensive loss to deficit			$ 5,200,000
Impairment					428,000
Investments in associates and joint ventures		$ 600,000		$ 0	816,000			$ 0
Gain on deemed disposal of significant influence investment				$ 200,000
Fair value of investment in associates					$ 1,400,000

Investments - Investee - B (Det

Investments - Investee - B (Details)	12 Months Ended
	Jun. 30, 2021CAD ($)year$ / shares	Jun. 30, 2020CAD ($)year	Jun. 30, 2021USD ($)year	Jun. 30, 2020USD ($)year
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized gain (loss) on derivative investments	$ 12,758,000	$ (34,069,000)
Derivatives and convertible debentures at FVTPL
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized gain (loss) on derivative investments	12,758,000	(34,069,000)
Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Notional amount	$ 12,400,000		$ 10,000,000
Interest rate	1.50%		1.50%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares	$ 4.9585
Investor rights agreement, milestone options, nomination of a director, required entity ownership percentage	10.00%		10.00%
Financial assets, at fair value	$ 14,400,000	16,100,000	$ 11,600,000	$ 11,900,000
Unrealized gain (loss) on derivative investments	$ 400,000	$ 1,500,000
Estimated share price | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	3.71	3.71
Percentage of reasonably possible increase in unobservable input, assets	10.00%	10.00%	10.00%	10.00%
Percentage of reasonably possible decrease in unobservable input, assets	10.00%	10.00%	10.00%	10.00%
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 300,000	$ 300,000
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 300,000	$ 300,000
Risk-free interest rate | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0.0029	0.0288	0.0029	0.0288
Dividend yield | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0	0	0	0
Historical volatility for shares | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0.4475	0.4445	0.4475	0.4445
Percentage of reasonably possible increase in unobservable input, assets	10.00%	10.00%	10.00%	10.00%
Percentage of reasonably possible decrease in unobservable input, assets	10.00%	10.00%	10.00%	10.00%
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 200,000	$ 200,000
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 200,000	$ 200,000
Credit spread | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0.0048	0.7490	0.0048	0.7490
Expected life | Convertible Debentures | Derivatives and convertible debentures at FVTPL | Investee-B
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets | year	2.01	3.01	2.01	3.01

Investments - High Tide Inc. (D

Investments - High Tide Inc. (Details)	Nov. 14, 2019CAD ($)$ / sharesshares	Jun. 14, 2019CAD ($)$ / sharesshares	Apr. 30, 2021CAD ($)	Jun. 30, 2021CAD ($)year$ / sharesshares	Jun. 30, 2020CAD ($)year$ / sharesshares	Nov. 01, 2022	Nov. 01, 2021	Jul. 23, 2020$ / shares	Dec. 12, 2018CAD ($)$ / shares
Disclosure of financial assets [line items]
Number of common shares per warrant (in shares)				1
Warrants, exercised (in shares) | shares				491,500	992,918
Unrealized gain (loss) on derivative investments				$ 12,758,000	$ (34,069,000)
High Tide | July 2020 Debenture
Disclosure of financial assets [line items]
Debt restructuring agreement, royalty payment percentage							0.50%
Debt restructuring agreement, royalty payment, annual automatic percentage increase						0.50%
Derivatives and convertible debentures at FVTPL
Disclosure of financial assets [line items]
Unrealized gain (loss) on derivative investments				12,758,000	(34,069,000)
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Principal amount converted			$ 3,000,000
Unrealized gain (loss) on derivative investments				$ 9,300,000	$ 600,000
Share price (in CAD per share) | $ / shares				$ 0.66	$ 0.16
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide | December 2018 Debentures
Disclosure of financial assets [line items]
Notional amount									$ 10,000,000
Interest rate									8.50%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares									$ 0.75
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide | June 2019 Debentures
Disclosure of financial assets [line items]
Notional amount		$ 1,000,000
Interest rate		10.00%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares		$ 0.75
Maturity, term		2 years
Number of warrants held by entity (in shares) | shares		1,333,333
Number of common shares per warrant (in shares)		1
Exercise price of warrants (in CAD per share) | $ / shares		$ 0.85
Warrants expiration period		2 years
Principal amount converted				$ 1,000,000
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide | November 2019 Debentures
Disclosure of financial assets [line items]
Notional amount	$ 2,000,000
Interest rate	10.00%
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares	$ 0.252
Number of warrants held by entity (in shares) | shares	7,936,507
Number of common shares per warrant (in shares)	1
Exercise price of warrants (in CAD per share) | $ / shares	$ 0.50
Warrants expiration period	2 years
Principal amount converted				2,000,000
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide | July 2020 Debenture
Disclosure of financial assets [line items]
Convertible debenture convertible into units, price per unit (in CAD per share) | $ / shares								$ 0.425
Proportion of ownership interest in investment, percentage restriction								25.00%
Financial assets, at fair value				18,700,000	$ 9,800,000
Service fees				400,000	0
Principal repayment				$ (400,000)
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide | June 2019 Debentures And November 2019 Debentures
Disclosure of financial assets [line items]
Proportion of ownership interest in investment, percentage restriction	9.90%
Conversion of notes (in shares) | shares				9,269,840
Conversion price (in CAD per share) | $ / shares				$ 0.42
Financial assets, at fair value				$ 6,300,000	2,700,000
Derivatives and convertible debentures at FVTPL | Warrants | High Tide
Disclosure of financial assets [line items]
Exercise price of warrants (in CAD per share) | $ / shares				$ 0.85
Financial assets, at fair value				$ 2,800,000	$ 200,000
Warrants, exercised (in shares) | shares				7,936,507
Exercise price of warrants (in CAD per share) | $ / shares				$ 0.50
Exercise cost of warrants				$ 4,000,000
Warrant expirations in period (in shares) | shares				1,333,333
Marketable securities designated at FVTOCI | High Tide
Disclosure of financial assets [line items]
Number of shares sold (in shares) | shares				18,650,197
Average share price (in CAD per share) | $ / shares				$ 0.64
Proceeds from sale of common shares				$ 11,800,000
Loss on sale of investment				1,300,000
Aggregate deemed cost of investments for which deemed cost is fair value				$ 13,100,000
Total shareholdings (in shares) | shares				0	267,380
Credit spread | Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets				0.119	0.123
Dividend yield | Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets				0	0
Historical volatility for shares | Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets				1.020	1.060
Expected life | Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide
Disclosure of financial assets [line items]
Significant unobservable input, assets | year				3.51	0.45

Investments - Australis Capital

Investments - Australis Capital Inc. (Details) - Restricted Back-In Right Warrants - ACI - Derivatives and convertible debentures at FVTPL $ / shares in Units, $ in Millions	Jun. 30, 2021CAD ($)yearday$ / sharesshares	Jun. 30, 2020CAD ($)yearday$ / sharesshares	Jun. 30, 2021CAD ($)yearday$ / sharesshares	Jun. 30, 2020CAD ($)yearday$ / sharesshares
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of warrants held by entity (in shares) | shares	22,628,751	22,628,751	22,628,751	22,628,751
Exercise price of warrants (in CAD per share) | $ / shares	$ 0.20	$ 0.20
Warrants received, percentage of common shares issued and outstanding	20.00%	20.00%	20.00%	20.00%
Financial assets, at fair value, volume weighted average trading price, period | day	5	5	5	5
Financial assets, at fair value | $	$ 5.7	$ 3.2	$ 5.7	$ 3.2
Share price (in CAD per share) | $ / shares	$ 0.32	$ 0.22	$ 0.32	$ 0.22
Gains (losses) recognised in profit or loss attributable to change in unrealised gains or losses for assets held at end of period, fair value measurement | $			$ 2.5	$ (6.9)
Risk-free interest rate
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0.0166	0.0093	0.0166	0.0093
Dividend yield
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	0	0	0	0
Historical volatility for shares
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets	1.1644	1.1601	1.1644	1.1601
Expected life
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Significant unobservable input, assets | year	7.23	8.23	7.23	8.23

Investments - EnWave Corporatio

Investments - EnWave Corporation (Details) - Marketable securities designated at FVTOCI - CAD ($) $ / shares in Units, $ in Thousands	Apr. 29, 2020	Jun. 30, 2021	Jun. 30, 2020
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Unrealized loss on changes in fair value		$ 16,690	$ 43,613
EnWave
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Number of shares sold (in shares)	5,302,227
Share price (in CAD per share)	$ 0.80
Proceeds from sale of common shares	$ 4,100
Quoted stock price (in CAD per share)	$ 1.89
Loss on sale of investment	$ 5,900
Unrealized loss on changes in fair value	$ 8,500
Total shareholdings (in shares)			0

Investments - Investee C (Detai

Investments - Investee C (Details) - Derivatives and convertible debentures at FVTPL - Convertible Debentures - Investee-C $ in Millions	Jun. 30, 2021CAD ($)year	May 19, 2021CAD ($)
Disclosure of financial assets [line items]
Notional amount		$ 2.5
Interest rate		8.00%
Discount on average daily VWAP of common shares, percent		0.15
Financial assets, at fair value	$ 2.5
Interest rate volatility
Disclosure of financial assets [line items]
Significant unobservable input, assets	0.44
Risk-free interest rate
Disclosure of financial assets [line items]
Significant unobservable input, assets	0.008
Credit spread
Disclosure of financial assets [line items]
Significant unobservable input, assets	0.07
Expected life
Disclosure of financial assets [line items]
Significant unobservable input, assets | year	1.34

Marketable Securities and Der_3

Marketable Securities and Derivatives - Marketable Securities (Details) - CAD ($) $ in Thousands	Jul. 23, 2020	Apr. 29, 2020	Jun. 30, 2021	Jun. 30, 2020
EnWave
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Transfer from (to) investment in associates			$ 0
Marketable securities designated at FVTOCI
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			7,066	$ 143,248
Disposals			(2,939)	(90,794)
Transfer from (to) investment in associates			16,314	(1,775)
Loss on changes in fair value			(16,690)	(43,613)
Ending balance			3,751	7,066
Loss on marketable securities
OCI unrealized loss			(5,904)	(37,751)
OCI realized loss			(10,786)	(5,862)
Marketable securities designated at FVTOCI | Cann Group
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Transfer from (to) investment in associates	$ 15,530
Marketable securities designated at FVTOCI | TGOD
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Loss on changes in fair value				(6,700)
Marketable securities designated at FVTOCI | EnWave
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Loss on changes in fair value		$ (8,500)
Marketable securities designated at FVTOCI | Level 1 | Micron
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			0	1,148
Disposals			0	(191)
Transfer from (to) investment in associates			0	0
Loss on changes in fair value			0	(957)
Ending balance			0	0
Loss on marketable securities
OCI unrealized loss			0	(957)
OCI realized loss			0	0
Marketable securities designated at FVTOCI | Level 1 | Cann Group
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			0	0
Disposals			(6,013)	0
Transfer from (to) investment in associates			15,525	0
Loss on changes in fair value			(9,512)	0
Ending balance			0	0
Loss on marketable securities
OCI unrealized loss			0	0
OCI realized loss			(9,512)	0
Marketable securities designated at FVTOCI | Level 1 | Radient
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			6,021	30,866
Disposals			0	0
Transfer from (to) investment in associates			0	0
Loss on changes in fair value			(3,011)	(24,845)
Ending balance			3,010	6,021
Loss on marketable securities
OCI unrealized loss			(3,011)	(24,845)
OCI realized loss			0	0
Marketable securities designated at FVTOCI | Level 1 | Capcium
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			0	0
Disposals			1,851	0
Transfer from (to) investment in associates			0	0
Loss on changes in fair value			(1,851)	0
Ending balance			0	0
Loss on marketable securities
OCI unrealized loss			(1,851)	0
OCI realized loss			0	0
Marketable securities designated at FVTOCI | Level 1 | TGOD
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			0	93,132
Disposals			0	(86,465)
Transfer from (to) investment in associates			0	0
Loss on changes in fair value			0	(6,667)
Ending balance			0	0
Loss on marketable securities
OCI unrealized loss			0	(6,667)
OCI realized loss			0	0
Marketable securities designated at FVTOCI | Level 1 | Choom
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			0	4,388
Disposals			0	0
Transfer from (to) investment in associates			789	(1,775)
Loss on changes in fair value			(48)	(2,613)
Ending balance			741	0
Loss on marketable securities
OCI unrealized loss			(48)	(2,613)
OCI realized loss			0	0
Marketable securities designated at FVTOCI | Level 1 | High Tide
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			45	95
Disposals			1,284	0
Transfer from (to) investment in associates			0	0
Loss on changes in fair value			(1,329)	(50)
Ending balance			0	45
Loss on marketable securities
OCI unrealized loss			(55)	(50)
OCI realized loss			(1,274)	0
Marketable securities designated at FVTOCI | Level 1 | EnWave
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			0	12,619
Disposals			0	(4,138)
Transfer from (to) investment in associates				0
Loss on changes in fair value			0	(8,481)
Ending balance			0	0
Loss on marketable securities
OCI unrealized loss			0	(2,619)
OCI realized loss			0	(5,862)
Marketable securities designated at FVTOCI | Level 3 | Other immaterial investments
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance			1,000	1,000
Disposals			(61)	0
Transfer from (to) investment in associates			0	0
Loss on changes in fair value			(939)	0
Ending balance			0	1,000
Loss on marketable securities
OCI unrealized loss			(939)	0
OCI realized loss			$ 0	$ 0

Marketable Securities and Der_4

Marketable Securities and Derivatives - Derivative Investments (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Unrealized gain (loss) on derivatives (Note 22)
Unrealized gain (loss) on derivatives (Note 22)	$ 12,758	$ (34,069)
Derivatives and convertible debentures at FVTPL
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	53,582	86,409
Additions (Disposals)	(6,542)	1,951
Repayment	(416)
Loss on changes in fair value	14,100	(35,099)
Foreign exchange loss	(1,342)	321
Ending balance	59,382	53,582
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	(1,342)	321
Inception gains amortized		709
Unrealized gain (loss) on changes in fair value	14,100	(35,099)
Unrealized gain (loss) on derivatives (Note 22)	12,758	(34,069)
Derivatives and convertible debentures at FVTPL | Capcium | Level 3
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	0	7,518
Additions (Disposals)	0	0
Repayment	0
Loss on changes in fair value	0	(7,518)
Foreign exchange loss	0	0
Ending balance	0	0
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	0	(7,518)
Unrealized gain (loss) on derivatives (Note 22)	0	(7,518)
Derivatives and convertible debentures at FVTPL | TGOD | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	1,132	24,162
Additions (Disposals)	0	0
Repayment	0
Loss on changes in fair value	(1,132)	(23,030)
Foreign exchange loss	0	0
Ending balance	0	1,132
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	(1,132)	(23,030)
Unrealized gain (loss) on derivatives (Note 22)	(1,132)	(23,030)
Derivatives and convertible debentures at FVTPL | Choom | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	20,499	19,369
Additions (Disposals)	0	0
Repayment	0
Loss on changes in fair value	(2,348)	1,130
Foreign exchange loss	0	0
Ending balance	18,151	20,499
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	(2,348)	1,130
Unrealized gain (loss) on derivatives (Note 22)	(2,348)	1,130
Derivatives and convertible debentures at FVTPL | Investee-B | Level 3
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	16,102	14,316
Additions (Disposals)	0	0
Repayment	0
Loss on changes in fair value	(367)	1,465
Foreign exchange loss	(1,342)	321
Ending balance	14,393	16,102
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	(1,342)	321
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	(367)	1,465
Unrealized gain (loss) on derivatives (Note 22)	(1,709)	1,786
Derivatives and convertible debentures at FVTPL | High Tide | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	12,660	10,241
Additions (Disposals)	(9,042)	2,000
Repayment	(416)
Loss on changes in fair value	15,463	419
Foreign exchange loss	0	0
Ending balance	18,665	12,660
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	15,463	419
Unrealized gain (loss) on derivatives (Note 22)	15,463	419
Derivatives and convertible debentures at FVTPL | ACI | Level 2
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	3,178	10,083
Additions (Disposals)	0	0
Repayment	0
Loss on changes in fair value	2,483	(6,905)
Foreign exchange loss	0	0
Ending balance	5,661	3,178
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	2,483	(6,905)
Unrealized gain (loss) on derivatives (Note 22)	2,483	(6,905)
Derivatives and convertible debentures at FVTPL | Investee-C | Level 3
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	0	0
Additions (Disposals)	2,500	0
Repayment	0
Loss on changes in fair value	12	0
Foreign exchange loss	0	0
Ending balance	2,512	0
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		0
Unrealized gain (loss) on changes in fair value	12	0
Unrealized gain (loss) on derivatives (Note 22)	12	0
Derivatives and convertible debentures at FVTPL | Other immaterial investments | Level 3
Disclosure of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments [line items]
Beginning balance	11	720
Additions (Disposals)	0	(49)
Repayment	0
Loss on changes in fair value	(11)	(660)
Foreign exchange loss	0	0
Ending balance	0	11
Unrealized gain (loss) on derivatives (Note 22)
Foreign exchange gain	0	0
Inception gains amortized		709
Unrealized gain (loss) on changes in fair value	(11)	(660)
Unrealized gain (loss) on derivatives (Note 22)	$ (11)	$ 49

Investments in Associates and_3

Investments in Associates and Joint Ventures - Summary of Carrying Value (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	$ 18,114	$ 118,845
Additions		1,775
Disposition / reclassification	(17,553)	(15,645)
Share of net income (loss)	(509)	(11,534)
Impairment		(75,035)
OCI FX and share of OCI income (loss)	237	(292)
Carrying value of investment, ending balance	289	18,114
Cann Group
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	16,917	57,017
Additions		0
Disposition / reclassification	(16,968)	0
Share of net income (loss)	(226)	(2,930)
Impairment		(37,213)
OCI FX and share of OCI income (loss)	277	43
Carrying value of investment, ending balance	0	16,917
Alcanna
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	0	50,950
Additions		0
Disposition / reclassification	0	(15,645)
Share of net income (loss)	0	(7,174)
Impairment		(27,748)
OCI FX and share of OCI income (loss)	0	(383)
Carrying value of investment, ending balance	0	0
CTT Pharmaceutical Holdings
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	381	1,025
Additions		0
Disposition / reclassification	0	0
Share of net income (loss)	(52)	(58)
Impairment		(633)
OCI FX and share of OCI income (loss)	(40)	47
Carrying value of investment, ending balance	289	381
Capcium
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	0	9,853
Additions		0
Disposition / reclassification	0	0
Share of net income (loss)	0	(840)
Impairment		(9,013)
OCI FX and share of OCI income (loss)	0	0
Carrying value of investment, ending balance	0	0
Choom
Disclosure Of Joint Ventures And Associates [Line Items]
Carrying value of investment, beginning balance	816	0
Additions		1,775
Disposition / reclassification	(585)	0
Share of net income (loss)	(231)	(532)
Impairment		(428)
OCI FX and share of OCI income (loss)	0	1
Carrying value of investment, ending balance	$ 0	$ 816

Investments in Associates and_4

Investments in Associates and Joint Ventures - Summary of Financial Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Joint Ventures And Associates [Line Items]
Cash and cash equivalents	$ 421,457	$ 162,179	$ 172,727
Current assets	665,892	417,514
Current liabilities	116,375	272,256
Revenue	245,252	268,703
Depreciation and amortization	(49,174)	(67,574)
Loss from continued operations	(693,477)	(3,257,499)
Total comprehensive loss	$ (714,903)	(3,358,612)
Cann Group
Disclosure Of Joint Ventures And Associates [Line Items]
Cash and cash equivalents		7,513
Current assets		12,760
Non-current assets		58,521
Current liabilities		5,497
Non-current liabilities		835
Revenue		1,025
Depreciation and amortization		(1,992)
Interest income		448
Interest expense		(83)
Loss from continued operations		(15,084)
Total comprehensive loss		$ (15,084)

Biological Assets - Significant

Biological Assets - Significant Unobservable Assumptions Used in the Valuation of Biological Assets, Including Sensitivities (Details) $ in Thousands	12 Months Ended
	Jun. 30, 2021CAD ($)g$ / g	Jun. 30, 2020CAD ($)$ / gg
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Reasonably possible increase in unobservable input, assets | $ / g	1	1
Reasonably possible decrease in unobservable input, assets | $ / g	1	1
Average selling price per gram
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Significant unobservable input, assets | $ / g	5.69	4.60
Reasonably possible increase in unobservable input, assets | $ / g	1	1
Reasonably possible decrease in unobservable input, assets | $ / g	1	1
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 5,067	$ 6,536
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 5,067	$ 6,536
Weighted average yield (grams per plant)
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Significant unobservable input, assets | g	30.69	52.73
Reasonably possible increase in unobservable input, assets | g	5	5
Reasonably possible decrease in unobservable input, assets | g	5	5
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 3,337	$ 1,747
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 3,337	$ 1,747
Weighted average effective yield
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Significant unobservable input, assets	0.84	0.49
Reasonably possible increase in unobservable input, assets	0.05	0.05
Reasonably possible decrease in unobservable input, assets	0.05	0.05
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 890	$ 1,614
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 890	$ 1,614
Standard cost per gram to complete production
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [line items]
Significant unobservable input, assets | $ / g	1.72	1.45
Increase in fair value measurement due to reasonably possible increase in unobservable input, assets	$ 6,323	$ 8,935
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, assets	$ 6,323	$ 8,935

Biological Assets - Changes in

Biological Assets - Changes in Carrying Value of Biological Assets (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Reconciliation of changes in biological assets [abstract]
Opening balance	$ 18,157	$ 31,467
Production costs capitalized	49,249	46,150
Changes in fair value less cost to sell due to biological transformation	109,178	125,448
Transferred to inventory upon harvest	(156,334)	(184,908)
Ending balance	$ 20,250	$ 18,157

Biological Assets - Narrative (

Biological Assets - Narrative (Details) - Dried cannabis g in Thousands	12 Months Ended
	Jun. 30, 2021g$ / g	Jun. 30, 2020g$ / g
Disclosure of information about agricultural produce [line items]
Weighted average fair value less cost to complete and cost to sell (in CAD per gram) | $ / g	2.22	0.91
Biological assets produced (in grams)	111,153	155,800
Expected yield when harvested (in grams)	18,599	41,653
Average stage of growth	49.00%	48.00%

Inventory (Details)

Inventory (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of fair value measurement of assets [line items]
Supplies and consumables	$ 15,095	$ 16,125
Merchandise and accessories	1,556	668
Inventory	117,471	135,880
Inventory expensed to cost of goods sold	376,000	414,100
Non-cash expense related to changes in fair value of inventory sold	118,707	149,099
Inventory impairment charges	167,200	176,400
Fair Value Changes on Inventory Sold
Disclosure of fair value measurement of assets [line items]
Inventory impairment charges	82,500	81,600
Cost of Sales Before Fair Value Adjustments
Disclosure of fair value measurement of assets [line items]
Inventory impairment charges	84,700	94,900
Harvested cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process	41,126	54,406
Finished goods	18,081	14,657
Inventory	59,207	69,063
Extracted cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process	21,304	30,515
Finished goods	19,536	18,238
Inventory	40,840	48,753
Hemp products
Disclosure of fair value measurement of assets [line items]
Raw materials	773	929
Work-in-process	0	235
Finished goods	0	107
Inventory	773	1,271
Capitalized cost
Disclosure of fair value measurement of assets [line items]
Supplies and consumables	15,095	16,125
Merchandise and accessories	1,556	668
Inventory	97,761	94,111
Capitalized cost | Harvested cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process	30,693	26,918
Finished goods	13,405	11,768
Inventory	44,098	38,686
Capitalized cost | Extracted cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process	18,884	21,637
Finished goods	17,355	15,724
Inventory	36,239	37,361
Capitalized cost | Hemp products
Disclosure of fair value measurement of assets [line items]
Raw materials	773	929
Work-in-process	0	235
Finished goods	0	107
Inventory	773	1,271
Fair value adjustment
Disclosure of fair value measurement of assets [line items]
Supplies and consumables	0	0
Merchandise and accessories	0	0
Inventory	19,710	41,769
Fair value adjustment | Harvested cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process	10,433	27,488
Finished goods	4,676	2,889
Inventory	15,109	30,377
Fair value adjustment | Extracted cannabis
Disclosure of fair value measurement of assets [line items]
Work-in-process	2,420	8,878
Finished goods	2,181	2,514
Inventory	4,601	11,392
Fair value adjustment | Hemp products
Disclosure of fair value measurement of assets [line items]
Raw materials	0	0
Work-in-process	0	0
Finished goods	0	0
Inventory	$ 0	$ 0

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	$ 946,380	$ 765,567
IFRS 16 Transition		96,049
Additions	50,272	349,129
Disposals	(22,868)	(6,995)
Other	(25,359)	(32,901)
Depreciation	(66,543)	(74,475)
Impairment	(272,989)	(148,234)
Foreign currency translation	(2,800)	(1,760)
Ending balance, property, plant and equipment	606,093	946,380
Proceeds from government grant	3,636	0
Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	1,221,371
Ending balance, property, plant and equipment	1,073,831	1,221,371
Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(126,757)
Ending balance, property, plant and equipment	(194,749)	(126,757)
Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	148,234
Ending balance, property, plant and equipment	272,989	148,234
Production & other equipment
Reconciliation of changes in property, plant and equipment [abstract]
Proceeds from government grant	3,600
Reduction in carrying value from government grants	3,600
Owned assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	863,507	763,928
IFRS 16 Transition		0
Additions	47,827	339,743
Disposals	(8,511)	(4,869)
Other	(23,804)	(24,428)
Depreciation	(58,327)	(63,131)
Impairment	(272,989)	(145,818)
Foreign currency translation	(2,855)	(1,918)
Ending balance, property, plant and equipment	544,848	863,507
Owned assets | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	1,124,370
Ending balance, property, plant and equipment	996,904	1,124,370
Owned assets | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(115,045)
Ending balance, property, plant and equipment	(179,067)	(115,045)
Reclassification of property, plant and equipment	4,100
Owned assets | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	145,818
Ending balance, property, plant and equipment	272,989	145,818
Owned assets | Land
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	30,592	39,532
IFRS 16 Transition		0
Additions	0	337
Disposals	(5,422)	0
Other	2,575	(8,347)
Depreciation	0	0
Impairment	(3,380)	(893)
Foreign currency translation	(388)	(37)
Ending balance, property, plant and equipment	23,977	30,592
Reclassification of property, plant and equipment	(900)
Owned assets | Land | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	31,485
Ending balance, property, plant and equipment	27,357	31,485
Owned assets | Land | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	0	0
Owned assets | Land | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	893
Ending balance, property, plant and equipment	3,380	893
Owned assets | Real estate
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	380,676	395,055
IFRS 16 Transition		0
Additions	249	32,614
Disposals	(157)	(267)
Other	(19,173)	69,001
Depreciation	(24,074)	(33,942)
Impairment	(8,582)	(82,721)
Foreign currency translation	(676)	936
Ending balance, property, plant and equipment	328,263	380,676
Reclassification of property, plant and equipment	25,100
Owned assets | Real estate | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	515,264
Ending balance, property, plant and equipment	413,589	515,264
Owned assets | Real estate | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(51,867)
Ending balance, property, plant and equipment	(76,744)	(51,867)
Owned assets | Real estate | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	82,721
Ending balance, property, plant and equipment	8,582	82,721
Owned assets | Construction in progress
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	311,533	222,884
IFRS 16 Transition		0
Additions	43,084	261,830
Disposals	(879)	(2,128)
Other	(25,288)	(130,522)
Depreciation	0	0
Impairment	(249,434)	(37,741)
Foreign currency translation	(1,377)	(2,790)
Ending balance, property, plant and equipment	77,639	311,533
Reclassification of property, plant and equipment	(30,200)
Owned assets | Construction in progress | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	349,274
Ending balance, property, plant and equipment	327,073	349,274
Owned assets | Construction in progress | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	0	0
Owned assets | Construction in progress | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	37,741
Ending balance, property, plant and equipment	249,434	37,741
Owned assets | Computer software & equipment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	18,152	15,483
IFRS 16 Transition		0
Additions	1,370	9,660
Disposals	(140)	(52)
Other	(734)	142
Depreciation	(8,955)	(6,973)
Impairment	(1,865)	(108)
Foreign currency translation	(13)	0
Ending balance, property, plant and equipment	7,815	18,152
Owned assets | Computer software & equipment | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	30,947
Ending balance, property, plant and equipment	34,001	30,947
Owned assets | Computer software & equipment | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(12,687)
Ending balance, property, plant and equipment	(24,321)	(12,687)
Owned assets | Computer software & equipment | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	108
Ending balance, property, plant and equipment	1,865	108
Owned assets | Furniture & fixtures
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	6,114	6,465
IFRS 16 Transition		0
Additions	110	4,594
Disposals	(434)	(120)
Other	2,271	(3,417)
Depreciation	(1,859)	(1,192)
Impairment	(285)	(139)
Foreign currency translation	(8)	(77)
Ending balance, property, plant and equipment	5,909	6,114
Reclassification of property, plant and equipment	(2,500)
Owned assets | Furniture & fixtures | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	9,888
Ending balance, property, plant and equipment	11,938	9,888
Owned assets | Furniture & fixtures | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(3,635)
Ending balance, property, plant and equipment	(5,744)	(3,635)
Owned assets | Furniture & fixtures | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	139
Ending balance, property, plant and equipment	285	139
Owned assets | Production & other equipment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	116,440	84,509
IFRS 16 Transition		0
Additions	3,014	30,708
Disposals	(1,479)	(2,302)
Other	16,545	48,715
Depreciation	(23,439)	(21,024)
Impairment	(9,443)	(24,216)
Foreign currency translation	(393)	50
Ending balance, property, plant and equipment	101,245	116,440
Reclassification of property, plant and equipment	9,000	(34,300)
Owned assets | Production & other equipment | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	187,512
Ending balance, property, plant and equipment	182,946	187,512
Owned assets | Production & other equipment | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(46,856)
Ending balance, property, plant and equipment	(72,258)	(46,856)
Owned assets | Production & other equipment | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	24,216
Ending balance, property, plant and equipment	9,443	24,216
Owned assets | Restructuring Facilities and Colombia Land
Reconciliation of changes in property, plant and equipment [abstract]
Transfer of land and real estate to held for sale	24,000
Owned assets | Operating Subleases
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment
Ending balance, property, plant and equipment	3,400
Owned assets | Exeter, Jamaica, and Uruguay Properties
Reconciliation of changes in property, plant and equipment [abstract]
Transfer of land and real estate to held for sale		25,900
Right-of-use lease assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	82,873	1,639
IFRS 16 Transition		96,049
Additions	2,445	9,386
Disposals	(14,357)	(2,126)
Other	(1,555)	(8,473)
Depreciation	(8,216)	(11,344)
Impairment	0	(2,416)
Foreign currency translation	55	158
Ending balance, property, plant and equipment	61,245	82,873
Decrease through derecognition	5,300
Right-of-use lease assets | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	97,001
Ending balance, property, plant and equipment	76,927	97,001
Right-of-use lease assets | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(11,712)
Ending balance, property, plant and equipment	(15,682)	(11,712)
Right-of-use lease assets | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	2,416
Ending balance, property, plant and equipment	0	2,416
Right-of-use lease assets | Land
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	27,075	0
IFRS 16 Transition		30,936
Additions	0	169
Disposals	(3,605)	0
Other	0	(3,243)
Depreciation	(675)	(787)
Impairment	0	0
Foreign currency translation	(18)	0
Ending balance, property, plant and equipment	22,777	27,075
Right-of-use lease assets | Land | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	27,862
Ending balance, property, plant and equipment	23,748	27,862
Right-of-use lease assets | Land | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(787)
Ending balance, property, plant and equipment	(971)	(787)
Right-of-use lease assets | Land | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	0	0
Right-of-use lease assets | Real estate
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	53,403	0
IFRS 16 Transition		62,817
Additions	1,946	7,764
Disposals	(10,469)	(1,957)
Other	(1,449)	(5,230)
Depreciation	(6,514)	(7,732)
Impairment	0	(2,416)
Foreign currency translation	(60)	157
Ending balance, property, plant and equipment	36,857	53,403
Right-of-use lease assets | Real estate | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	63,548
Ending balance, property, plant and equipment	48,134	63,548
Right-of-use lease assets | Real estate | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(7,729)
Ending balance, property, plant and equipment	(11,277)	(7,729)
Right-of-use lease assets | Real estate | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	2,416
Ending balance, property, plant and equipment	0	2,416
Right-of-use lease assets | Production & other equipment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	2,395	1,639
IFRS 16 Transition		2,296
Additions	499	1,453
Disposals	(283)	(169)
Other	(106)	0
Depreciation	(1,027)	(2,825)
Impairment	0	0
Foreign currency translation	133	1
Ending balance, property, plant and equipment	1,611	2,395
Right-of-use lease assets | Production & other equipment | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	5,591
Ending balance, property, plant and equipment	5,045	5,591
Right-of-use lease assets | Production & other equipment | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	(3,196)
Ending balance, property, plant and equipment	(3,434)	(3,196)
Right-of-use lease assets | Production & other equipment | Impairment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment	0
Ending balance, property, plant and equipment	0	$ 0
Right-of-use lease assets | Operating Subleases
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance, property plant and equipment
Ending balance, property, plant and equipment	$ 100

Property, Plant and Equipment_2

Property, Plant and Equipment - Narrative (Details)	3 Months Ended		12 Months Ended		23 Months Ended
	Jun. 30, 2020CAD ($)	Mar. 31, 2020CAD ($)	Jun. 30, 2021CAD ($)facility	Jun. 30, 2020CAD ($)	Sep. 30, 2021CAD ($)	Jun. 30, 2019CAD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Proceeds from sale			$ 19,241,000	$ 1,247,000
Property, plant and equipment	$ 946,380,000		606,093,000	946,380,000		$ 765,567,000
Borrowing costs capitalized to construction in progress			$ 2,100,000	$ 22,000,000
Weighted average interest rate for capitalization			13.00%	13.00%
Property, plant and equipment, temporarily idle	216,000,000		$ 40,000,000	$ 216,000,000
Depreciation expense			66,500,000	74,500,000
Depreciation expense recognized in cost of goods sold			38,100,000	27,900,000
Impairment of property, plant and equipment			272,989,000	148,234,000
Net proceeds from disposal			$ 5,654,000	8,607,000
Impairment loss recognised in profit or loss				75,035,000
Canadian Hemp CGU
Disclosure of detailed information about property, plant and equipment [line items]
Recoverable amount of CGU		$ 200,000
Impairment loss recognised in profit or loss	0	$ 9,800,000
Latin American Hemp and European Hemp CGUs
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment				15,900,000
Computer software & equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life			3 years
Furniture & fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life			5 years
Production Facilities
Disclosure of detailed information about property, plant and equipment [line items]
Number of production facilities sold | facility			2
Proceeds from sale			$ 13,900,000
Property, plant and equipment			3,800,000
Gains on disposals of property, plant and equipment			10,100,000
Impairment of property, plant and equipment			31,200,000	86,500,000
Aurora Sun Facility
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, temporarily idle	212,100,000		35,900,000	212,100,000
Impairment of property, plant and equipment			220,800,000
Nordic Sky Facility
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, temporarily idle	3,900,000		4,200,000	3,900,000
Impairment of property, plant and equipment				34,600,000
Certain European Property, Plant And Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			1,500,000
Canadian Custom Equipment
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			8,700,000
Manufacturing Facilities
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment			$ 10,900,000
Exeter Property
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment					$ 1,400,000
Transfer of land and real estate to held for sale				18,200,000
Net proceeds from disposal				8,600,000
Bottom of range | Production & other equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life			2 years
Bottom of range | Building and improvements
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life			10 years
Top of range | Production & other equipment
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life			10 years
Top of range | Building and improvements
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful life			30 years
Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,221,371,000		$ 1,073,831,000	1,221,371,000
Owned assets
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	863,507,000		544,848,000	863,507,000		763,928,000
Impairment of property, plant and equipment			272,989,000	145,818,000
Owned assets | Canadian Hemp CGU
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment				7,400,000
Owned assets | Computer software & equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	18,152,000		7,815,000	18,152,000		15,483,000
Impairment of property, plant and equipment			1,865,000	108,000
Owned assets | Production & other equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	116,440,000		101,245,000	116,440,000		84,509,000
Impairment of property, plant and equipment			9,443,000	24,216,000
Owned assets | Furniture & fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	6,114,000		5,909,000	6,114,000		6,465,000
Impairment of property, plant and equipment			285,000	139,000
Owned assets | Building and improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	380,676,000		328,263,000	380,676,000		395,055,000
Impairment of property, plant and equipment			8,582,000	82,721,000
Owned assets | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	1,124,370,000		996,904,000	1,124,370,000
Owned assets | Cost | Computer software & equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	30,947,000		34,001,000	30,947,000
Owned assets | Cost | Production & other equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	187,512,000		182,946,000	187,512,000
Owned assets | Cost | Furniture & fixtures
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	9,888,000		11,938,000	9,888,000
Owned assets | Cost | Building and improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	515,264,000		413,589,000	515,264,000
Right-of-use lease assets
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	82,873,000		61,245,000	82,873,000		1,639,000
Impairment of property, plant and equipment			0	2,416,000
Right-of-use lease assets | Canadian Hemp CGU
Disclosure of detailed information about property, plant and equipment [line items]
Impairment of property, plant and equipment				2,400,000
Right-of-use lease assets | Production & other equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	2,395,000		1,611,000	2,395,000		1,639,000
Impairment of property, plant and equipment			0	0
Right-of-use lease assets | Building and improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	53,403,000		36,857,000	53,403,000		$ 0
Impairment of property, plant and equipment			0	2,416,000
Right-of-use lease assets | Cost
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	97,001,000		76,927,000	97,001,000
Right-of-use lease assets | Cost | Production & other equipment
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	5,591,000		5,045,000	5,591,000
Right-of-use lease assets | Cost | Building and improvements
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment	$ 63,548,000		$ 48,134,000	$ 63,548,000

Assets Held for Sale and Disc_3

Assets Held for Sale and Discontinued Operations - Assets Held for Sale (Details) - CAD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 27, 2021	Jun. 30, 2021	Jun. 30, 2020
Disclosure Of Non-current Assets Held for Sale [Line Items]
Balance	$ 15,918	$ 6,194	$ 0
Transferred from property, plant and equipment		24,008	25,871
Addition		1,199
Impairment		(9,089)	(11,047)
Foreign exchange		(101)
Net proceeds from disposal		(5,654)	(8,607)
Loss on disposal		(639)	(23)
Balance		15,918	6,194
Exeter Property
Disclosure Of Non-current Assets Held for Sale [Line Items]
Balance	0	0	0
Transferred from property, plant and equipment		0	19,677
Addition		0
Impairment		0	(11,047)
Foreign exchange		0
Net proceeds from disposal		0	(8,607)
Loss on disposal		0	(23)
Balance		0	0
Jamaica Property
Disclosure Of Non-current Assets Held for Sale [Line Items]
Balance	0	4,173	0
Transferred from property, plant and equipment		0	4,173
Addition		0
Impairment		0	0
Foreign exchange		0
Net proceeds from disposal		(4,006)	0
Loss on disposal		(167)	0
Balance		0	4,173
Uruguay Properties
Disclosure Of Non-current Assets Held for Sale [Line Items]
Balance	0	2,021	0
Transferred from property, plant and equipment		0	2,021
Addition		0
Impairment		0	0
Foreign exchange		(101)
Net proceeds from disposal		(1,448)	0
Loss on disposal		(472)	0
Balance		0	2,021
Colombia Property
Disclosure Of Non-current Assets Held for Sale [Line Items]
Balance	1,925	0	0
Transferred from property, plant and equipment		3,212	0
Addition		0
Impairment		(1,287)	0
Foreign exchange		0
Net proceeds from disposal		0	0
Loss on disposal		0	0
Balance		1,925	0
Restructuring Facilities
Disclosure Of Non-current Assets Held for Sale [Line Items]
Balance	13,993	0	0
Transferred from property, plant and equipment		20,796	0
Addition		1,199
Impairment		(7,802)	0
Foreign exchange		0
Net proceeds from disposal	$ (6,600)	(200)	0
Loss on disposal		0	0
Balance		$ 13,993	$ 0

Assets Held for Sale and Disc_4

Assets Held for Sale and Discontinued Operations - Additional Information (Details) $ in Millions	Aug. 19, 2020CAD ($)	Aug. 19, 2020USD ($)	May 11, 2020CAD ($)	Sep. 27, 2021CAD ($)	Jun. 30, 2021CAD ($)business	Jun. 30, 2021USD ($)business	Jun. 30, 2020CAD ($)property	Sep. 30, 2021CAD ($)	Dec. 31, 2020	Jul. 23, 2020CAD ($)$ / g	Jun. 30, 2019CAD ($)
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					$ 5,654,000		$ 8,607,000
Impairment of property, plant and equipment					272,989,000		148,234,000
Non-current assets or disposal groups classified as held for sale					15,918,000		6,194,000				$ 0
Loss on disposal of assets held for sale and property, plant and equipment					(11,119,000)		0
Transferred from property, plant and equipment					24,008,000		25,871,000
Discount rate | Cannabis
Disclosure of analysis of single amount of discontinued operations [line items]
Significant unobservable input, assets									0.145
Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Impairment of property, plant and equipment					0		16,868,000
Loss on disposal of discontinued operations					2,846,000		2,816,000
Exeter Property
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal							8,600,000
Impairment of property, plant and equipment								$ 1,400,000
Exeter Property
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					0		8,607,000
Impairment of property, plant and equipment							11,000,000
Non-current assets or disposal groups classified as held for sale					0		0				0
Transferred from property, plant and equipment					0		19,677,000
Jamaica Property
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					4,006,000		0
Non-current assets or disposal groups classified as held for sale					0		4,173,000				0
Transferred from property, plant and equipment					0		4,173,000
Jamaica Property | Land
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal	$ 4,600,000	$ 3.5
Impairment of property, plant and equipment							0
Jamaica Property | Land | At fair value
Disclosure of analysis of single amount of discontinued operations [line items]
Non-current assets or disposal groups classified as held for sale							4,300,000
Uruguay Properties
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					1,448,000		0
Non-current assets or disposal groups classified as held for sale					0		2,021,000				0
Transferred from property, plant and equipment					0		$ 2,021,000
Uruguay Properties | Cannabis | Operating Segments
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					1,400,000	$ 1.1
Loss on disposal of assets held for sale and property, plant and equipment					500,000
Uruguay Properties | Land
Disclosure of analysis of single amount of discontinued operations [line items]
Number of properties listed for sale | property							2
Colombia Property
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					0		$ 0
Impairment of property, plant and equipment					1,300,000
Non-current assets or disposal groups classified as held for sale					1,925,000		0				0
Transferred from property, plant and equipment					3,212,000		0
Restructuring Facilities
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal				$ 6,600,000	200,000		0
Impairment of property, plant and equipment					7,800,000
Non-current assets or disposal groups classified as held for sale					13,993,000		0				$ 0
Transferred from property, plant and equipment					$ 20,796,000		$ 0
Number of production facilities sold | business					2	2
Fair value less costs of disposal					$ 14,200,000
Aurora Larssen Projects Inc. | Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Loss on disposal of discontinued operations			$ 2,800,000
Aurora Hemp Europe | Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Proceeds from disposal					3,000,000
Loss on disposal of discontinued operations					2,800,000
Consideration receivable										$ 1,900,000
Aurora Hemp Europe | Discontinued operations | Discount rate | Consideration Receivable
Disclosure of analysis of single amount of discontinued operations [line items]
Significant unobservable input, assets | $ / g										0.15
Hempco | Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Loss on disposal of discontinued operations					$ 100,000

Assets Held for Sale and Disc_5

Assets Held for Sale and Discontinued Operations - Discontinued Operations (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of analysis of single amount of discontinued operations [line items]
Revenue	$ 245,252	$ 268,703
General and administration expenses	119,437	196,361
Sales and marketing	55,198	90,216
Other expenses	416,980	2,873,952
Impairment of property, plant and equipment	272,989	148,234
Other gains	(6,133)	0
Loss from operations before taxes and discontinued operations	(699,798)	(3,339,734)
Net loss from discontinued operations, net of tax	(1,612)	(51,861)
Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Revenue	717	10,203
Cost of sales	1,028	21,414
General and administration expenses	877	14,866
Sales and marketing	57	1,071
Other expenses	77	4,146
Impairment of property, plant and equipment	0	16,868
Impairment of goodwill	0	130
Other gains	(2,556)	0
Loss on disposal of discontinued operations	(2,846)	(2,816)
Loss from operations before taxes and discontinued operations	(1,612)	(51,108)
Income tax expense	0	(753)
Net loss from discontinued operations, net of tax	$ (1,612)	$ (51,861)

Business Combinations - Additio

Business Combinations - Additional Information (Details)	12 Months Ended
	Jun. 30, 2021business
Business combinations [Abstract]
Number of businesses acquired	0

Business Combinations - Reliva

Business Combinations - Reliva LLC ("Reliva") (Details) $ / shares in Units, $ in Thousands, $ in Millions	1 Months Ended	11 Months Ended	12 Months Ended
	Jun. 30, 2020CAD ($)	May 27, 2020CAD ($)	Jun. 30, 2020CAD ($)	May 28, 2020USD ($)$ / sharesshares	May 28, 2020CAD ($)shares	May 11, 2020shares	May 10, 2020shares
Disclosure of detailed information about business combination [line items]
Number of shares issued (in shares) | shares						110,089,377	1,321,072,394
Reliva, LLC (“Reliva”)
Disclosure of detailed information about business combination [line items]
Number of shares issued (in shares) | shares				2,480,810	2,480,810
Share price (in AUD per share) | $ / shares				$ 15.34
Gross contingent consideration				$ 45
Total consideration
Common shares issued				$ 38.1	$ 52,380
Funds held in escrow					138
Total consideration paid					52,518
Net identifiable assets acquired (liabilities assumed)
Cash					280
Accounts receivable					316
Inventories					1,195
Prepaids and other current assets					657
Accounts payable and accrued liabilities					(429)
Deferred revenue					(618)
Identifiable assets acquired (liabilities assumed)					14,890
Purchase price allocation
Net identifiable assets acquired					14,890
Goodwill					37,628
Total consideration paid					52,518
Net cash outflows
Cash acquired					280
Cash acquired, net of cash consideration paid					280
Acquisition costs expensed
Acquisition costs			$ 1,849
Revenue of combined entity as if combination occurred at beginning of period	$ 600
Net income of acquiree since acquisition date	$ (100)
Revenue of acquiree prior to acquisition date		$ 7,600
Net income of acquiree prior to acquisition date		$ (1,900)
Reliva, LLC (“Reliva”) | Customer relationships and distribution network
Net identifiable assets acquired (liabilities assumed)
Intangible assets					$ 13,489

Business Combinations - Adjustm

Business Combinations - Adjustments to Initial Purchase Price Allocations (Details) - Reliva, LLC (“Reliva”) $ in Thousands	May 28, 2020CAD ($)
Provisional allocation at acquisition
Consideration payable	$ 53,068
Goodwill	38,178
Adjustments
Consideration payable	(550)
Goodwill	(550)
Final
Total consideration paid	52,518
Goodwill	$ 37,628

Non-Controlling Interests - Net

Non-Controlling Interests - Net Change in Non-Controlling Interests (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of subsidiaries [line items]
Beginning balance	$ 2,123,226	$ 4,383,173
Change in ownership interest	0	0
Share of loss for the period	(695,089)	(3,309,360)
Ending balance	2,037,700	2,123,226
Non-Controlling Interests
Disclosure of subsidiaries [line items]
Beginning balance	(24,356)	4,410
Change in ownership interest	25,820	(2,100)
Share of loss for the period	(1,464)	(26,666)
Ending balance	$ 0	$ (24,356)

Non-Controlling Interests - Nar

Non-Controlling Interests - Narrative (Details) $ in Thousands	Jun. 30, 2021CAD ($)	Sep. 24, 2020	Aug. 18, 2019	Sep. 25, 2020CAD ($)shares	Jun. 30, 2020CAD ($)	Aug. 19, 2019CAD ($)shares	Jun. 30, 2019CAD ($)
Disclosure of information about unconsolidated subsidiaries [line items]
Equity	$ 2,037,700				$ 2,123,226		$ 4,383,173
Aurora Nordic
Disclosure of information about unconsolidated subsidiaries [line items]
Number of shares issued for acquisition (in shares) | shares				830,287
Percentage of voting equity interests acquired				49.00%
Proportion of ownership interest	100.00%	51.00%
Equity				$ 31,400
Consideration transferred				5,600
Hempco
Disclosure of information about unconsolidated subsidiaries [line items]
Number of shares issued for acquisition (in shares) | shares						217,554
Proportion of ownership interest			51.00%
Equity						$ 18,300
Consideration transferred						$ 20,400
Number of shares reserved for issuance (in shares) | shares						20,217
Non-Controlling Interests
Disclosure of information about unconsolidated subsidiaries [line items]
Equity	$ 0				$ (24,356)		$ 4,410
Non-Controlling Interests | Aurora Nordic
Disclosure of information about unconsolidated subsidiaries [line items]
Equity				$ 25,800
Non-Controlling Interests | Hempco
Disclosure of information about unconsolidated subsidiaries [line items]
Equity						$ 2,100

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Useful Lives (Details)	12 Months Ended
	Jun. 30, 2021
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Useful life	10 years
Patents
Disclosure of detailed information about intangible assets [line items]
Useful life	10 years
Software
Disclosure of detailed information about intangible assets [line items]
Useful life	5 years
Bottom of range | Customer relationships
Disclosure of detailed information about intangible assets [line items]
Useful life	2 years
Bottom of range | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Useful life	5 years
Top of range | Customer relationships
Disclosure of detailed information about intangible assets [line items]
Useful life	8 years
Top of range | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Useful life	10 years

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Continuity Schedule of Intangible Assets and Goodwill (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ 367,448	$ 412,267
Goodwill	887,737	927,882
Total	1,255,185	1,340,149	$ 3,860,916
Brand
Disclosure of detailed information about intangible assets [line items]
Intangible assets	146,699	146,699
Total	146,699	146,699	148,399
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	25,895	26,684
Total	25,895	26,684	$ 170,703
Customer relationships and distribution network
Disclosure of detailed information about intangible assets [line items]
Intangible assets	49,275	71,395
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	75,286	81,615
Patents
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,236	1,418
Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Intangible assets	40,511	52,791
Software
Disclosure of detailed information about intangible assets [line items]
Intangible assets	28,546	31,665
Cost
Disclosure of detailed information about intangible assets [line items]
Intangible assets	500,261	759,056
Goodwill	921,494	3,212,963
Total	1,421,755	3,972,019
Cost | Brand
Disclosure of detailed information about intangible assets [line items]
Intangible assets	146,699	148,399
Cost | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	25,895	170,098
Cost | Customer relationships and distribution network
Disclosure of detailed information about intangible assets [line items]
Intangible assets	96,838	104,807
Cost | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	109,127	216,220
Cost | Patents
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,895	1,895
Cost | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Intangible assets	78,099	82,500
Cost | Software
Disclosure of detailed information about intangible assets [line items]
Intangible assets	41,708	35,137
Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Intangible assets	(121,628)	(87,726)
Goodwill	0	0
Total	(121,628)	(87,726)
Accumulated amortization | Brand
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	0
Accumulated amortization | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	0
Accumulated amortization | Customer relationships and distribution network
Disclosure of detailed information about intangible assets [line items]
Intangible assets	(40,155)	(29,209)
Accumulated amortization | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	(33,841)	(29,260)
Accumulated amortization | Patents
Disclosure of detailed information about intangible assets [line items]
Intangible assets	(659)	(477)
Accumulated amortization | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Intangible assets	(37,588)	(25,308)
Accumulated amortization | Software
Disclosure of detailed information about intangible assets [line items]
Intangible assets	(9,385)	(3,472)
Impairment
Disclosure of detailed information about intangible assets [line items]
Intangible assets	11,185	259,063
Goodwill	33,757	2,285,081
Total	44,942	2,544,144
Impairment | Brand
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	1,700
Impairment | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	143,414
Impairment | Customer relationships and distribution network
Disclosure of detailed information about intangible assets [line items]
Intangible assets	7,408	4,203
Impairment | Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	105,345
Impairment | Patents
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	0
Impairment | Intellectual property and know-how
Disclosure of detailed information about intangible assets [line items]
Intangible assets	0	4,401
Impairment | Software
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ 3,777	$ 0

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Changes in Net Book Value of Intangible Assets and Goodwill (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	$ 1,340,149	$ 3,860,916
Additions	7,503
Additions		73,963
Disposals	(1,608)	(12,189)
Amortization	(37,473)	(40,577)
Impairment	(44,942)	(2,544,144)
Foreign currency translation	(8,444)	2,180
Net book value, ending balance	1,255,185	1,340,149
Brand
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	146,699	148,399
Additions	0
Additions		0
Disposals	0	0
Amortization	0	0
Impairment	0	(1,700)
Foreign currency translation	0	0
Net book value, ending balance	146,699	146,699
Permits and licenses
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	26,684	170,703
Additions	0
Additions		0
Disposals	0	0
Amortization	0	0
Impairment	0	(143,414)
Foreign currency translation	(789)	(605)
Net book value, ending balance	25,895	26,684
Intangible assets other than goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	412,267	688,366
Additions	7,503
Additions		36,335
Disposals	(1,608)	(12,189)
Amortization	(37,473)	(40,577)
Impairment	(11,185)	(259,063)
Foreign currency translation	(2,056)	(605)
Net book value, ending balance	367,448	412,267
Customer relationships and distribution network
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	71,395	71,568
Additions	480
Additions		18,529
Disposals	(14)	0
Amortization	(13,911)	(14,499)
Impairment	(7,408)	(4,203)
Foreign currency translation	(1,267)	0
Net book value, ending balance	49,275	71,395
Permits and licenses
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	81,615	209,328
Additions	181
Additions		493
Disposals	(1,594)	(12,189)
Amortization	(4,916)	(10,672)
Impairment	0	(105,345)
Foreign currency translation	0	0
Net book value, ending balance	75,286	81,615
Patents
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	1,418	1,602
Additions	0
Additions		0
Disposals	0	0
Amortization	(182)	(184)
Impairment	0	0
Foreign currency translation	0	0
Net book value, ending balance	1,236	1,418
Intellectual property and know-how
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	52,791	70,114
Additions	0
Additions		0
Disposals	0	0
Amortization	(12,280)	(12,922)
Impairment	0	(4,401)
Foreign currency translation	0	0
Net book value, ending balance	40,511	52,791
Software
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	31,665	16,652
Additions	6,842
Additions		17,313
Disposals	0	0
Amortization	(6,184)	(2,300)
Impairment	(3,777)	0
Foreign currency translation	0	0
Net book value, ending balance	28,546	31,665
Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Net book value, beginning balance	927,882	3,172,550
Additions	0
Additions		37,628
Disposals	0	0
Amortization	0	0
Impairment	(33,757)
Impairment, goodwill		(2,285,081)
Foreign currency translation	(6,388)	2,785
Net book value, ending balance	$ 887,737	927,882
Reliva, LLC (“Reliva”) | Customer relationships and distribution network
Reconciliation of changes in intangible assets and goodwill [abstract]
Additions		13,500
Reliva, LLC (“Reliva”) | Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Additions		37,600
Acquisition of intangible assets | Customer relationships
Reconciliation of changes in intangible assets and goodwill [abstract]
Additions		$ 5,000

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Narrative (Details) - CAD ($)	3 Months Ended			6 Months Ended		12 Months Ended
	Dec. 31, 2020	Jun. 30, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2021	Jun. 30, 2020
Disclosure of detailed information about intangible assets [line items]
Goodwill		$ 927,882,000				$ 887,737,000	$ 927,882,000
Impairment loss recognised in profit or loss, intangible assets and goodwill						44,942,000	2,544,144,000
Impairment of property, plant and equipment						272,989,000	148,234,000
Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Indefinite life intangibles		173,400,000				172,600,000	173,400,000
Goodwill		890,300,000				887,700,000	890,300,000
Canadian Cannabis CGU | Aurora Sky Facility
Disclosure of detailed information about intangible assets [line items]
Scaled back production, percentage of previous capacity	25.00%
U.S. CBD GCU
Disclosure of detailed information about intangible assets [line items]
Goodwill		37,600,000				0	37,600,000
Impairment loss recognised in profit or loss, intangible assets and goodwill						41,200,000	0
Impairment of goodwill						33,800,000	0
Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Goodwill	$ 888,700,000			$ 888,700,000
Impairment loss recognised in profit or loss, intangible assets and goodwill	0	0		$ 0	$ 0	0
European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill						0	0
Latin American CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill			$ 152,300,000
Impairment of property, plant and equipment			8,800,000
European Hemp CGU
Disclosure of detailed information about intangible assets [line items]
Impairment of property, plant and equipment			7,000,000
Analytical Testing CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill			12,800,000
Patient Consulting CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill			2,500,000
Recoverable amount of CGU			500,000		$ 500,000
Permits and licenses
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill						0	105,345,000
Permits and licenses | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets other than goodwill							100,400,000
Software
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill						3,777,000	0
Software | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets other than goodwill						3,800,000
Goodwill
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill						33,757,000
Impairment of goodwill							2,285,081,000
Permits and licenses | Latin American CGU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets other than goodwill			143,400,000
Customer relationships and distribution network | U.S. CBD GCU
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets other than goodwill						7,400,000	0
Cannabis
Disclosure of detailed information about intangible assets [line items]
Impairment loss recognised in profit or loss, intangible assets and goodwill	0
Impairment of goodwill	$ 0	$ 1,500,000,000	$ 762,200,000			$ 0	$ 2,300,000,000

Intangible Assets and Goodwil_6

Intangible Assets and Goodwill - Key Assumptions Used in Impairment Testing (Details) $ in Thousands	Jun. 30, 2021CAD ($)	Dec. 31, 2020CAD ($)	Jun. 30, 2020CAD ($)	Dec. 31, 2019CAD ($)	Jun. 30, 2019CAD ($)
Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal		$ 1,759,421		$ 3,712,967
Latin American CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal				12,386
European Hemp CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal				11,572
Analytical Testing CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal				$ 8,064
Terminal value growth rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.030		0.030
Terminal value growth rate | Latin American CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.030
Terminal value growth rate | European Hemp CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.030
Terminal value growth rate | Analytical Testing CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.030
Discount rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.145		0.115
Discount rate | Latin American CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.318
Discount rate | European Hemp CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.150
Discount rate | Analytical Testing CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.140
Budgeted revenue growth rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.418		0.506
Budgeted revenue growth rate | Latin American CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.030
Budgeted revenue growth rate | European Hemp CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.135
Budgeted revenue growth rate | Analytical Testing CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets				0.125
Cannabis
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal		$ 2,205,098
Cannabis | Terminal value growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.030
Cannabis | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.145
Change required for the recoverable amount to equal the carrying value	0.0002
Cannabis | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets		0.424
Cannabis | Total pre-discounted forecasted operating cash flow
Disclosure of detailed information about intangible assets [line items]
Change required for the recoverable amount to equal the carrying value	(0.0154)
Intangible assets other than goodwill | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal	$ 1,587,207		$ 1,956,844
Intangible assets other than goodwill | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal	$ 183,480		$ 113,703
Intangible assets other than goodwill | Terminal value growth rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030		0.030
Intangible assets other than goodwill | Terminal value growth rate | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030		0.030
Intangible assets other than goodwill | Discount rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.138		0.161
Intangible assets other than goodwill | Discount rate | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.145		0.160
Intangible assets other than goodwill | Budgeted revenue growth rate | Canadian Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.534		0.449
Intangible assets other than goodwill | Budgeted revenue growth rate | European Cannabis CGU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.608		0.750
Goodwill | U.S. CBD GCU
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal	$ 4,368		$ 54,367
Goodwill | Terminal value growth rate | U.S. CBD GCU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030		0.030
Goodwill | Discount rate | U.S. CBD GCU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.148		0.203
Goodwill | Budgeted revenue growth rate | U.S. CBD GCU
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.474		2.124
Goodwill | Cannabis
Disclosure of detailed information about intangible assets [line items]
Fair value less costs of disposal	$ 1,915,366	$ 2,200,000	$ 2,188,056		$ 4,700,000
Goodwill | Cannabis | Terminal value growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.030		0.030
Goodwill | Cannabis | Discount rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.140		0.161
Goodwill | Cannabis | Budgeted revenue growth rate
Disclosure of detailed information about intangible assets [line items]
Significant unobservable input, assets	0.537		0.454

Convertible Debentures (Details

Convertible Debentures (Details)	Mar. 06, 2020CAD ($)	Nov. 25, 2019CAD ($)shares	Jan. 24, 2019CAD ($)dayshares	Jan. 24, 2019USD ($)dayshares	Mar. 09, 2018CAD ($)day$ / shares	Jun. 30, 2021CAD ($)bps	Jun. 30, 2020CAD ($)bps	Jun. 30, 2021$ / shares	Jun. 30, 2020$ / shares	Nov. 30, 2019$ / shares	Jan. 24, 2019USD ($)$ / shares
Borrowings, Convertible Debentures [Roll Forward]
Conversion of debt							$ (391,911,000)
Current portion						$ (34,749,000)	(32,110,000)
Long-term portion						293,182,000	294,928,000
Loss on induced conversion of debenture						0	172,291,000
Repayments of convertible borrowings						0	2,306,000
Derivative liability						91,939,000	1,827,000
Unrealized gain (loss) on derivative liability						19,606,000	(175,568,000)
Convertible debenture
Borrowings, Convertible Debentures [Roll Forward]
Beginning balance						327,038,000	503,581,000
Conversion of debt							(219,614,000)
Interest paid						(24,364,000)	(35,737,000)
Accretion						30,265,000	36,799,000
Accrued interest						24,311,000	33,465,000
Principal repayment							(2,306,000)
Unrealized gain on foreign exchange						(29,319,000)	10,850,000
Ending balance						327,931,000	327,038,000
Current portion						(34,749,000)	(32,110,000)
Long-term portion						293,182,000	294,928,000
Convertible debenture, March 2018
Borrowings, Convertible Debentures [Roll Forward]
Beginning balance						0	212,094,000
Conversion of debt							(219,614,000)
Interest paid						0	(7,948,000)
Accretion						0	9,857,000
Accrued interest						0	7,917,000
Principal repayment							(2,306,000)
Unrealized gain on foreign exchange						0	0
Ending balance						0	0
Current portion						0	0
Long-term portion						0	0
Notional amount					$ 230,000,000
Borrowings maturity, term					2 years
Borrowings, interest rate					5.00%
Conversion price (in CAD per share) | $ / shares					$ 156.60
Conversion, stock price trigger (in CAD per share) | $ / shares					$ 204
Consecutive trading days | day					10
Temporarily amended conversion price (in CAD per share) | $ / shares										$ 39.40
Discount on average daily VWAP of common shares, percent										0.06
Conversion of notes, percent converted		99.00%
Principal amount converted		$ 227,000,000
Conversion of convertible debentures (in shares) | shares		5,761,260
Interest expense on borrowings		$ 7,900,000
Payment for interest previously incurred on convertible borrowings		4,700,000
Payment for interest not yet incurred on convertible borrowings		$ 3,200,000
Loss on induced conversion of debenture							172,300,000
Repayments of convertible borrowings	$ 2,300,000
Convertible debenture, January 2019
Borrowings, Convertible Debentures [Roll Forward]
Beginning balance						327,038,000	291,487,000
Conversion of debt							0
Interest paid						(24,364,000)	(27,789,000)
Accretion						30,265,000	26,942,000
Accrued interest						24,311,000	25,548,000
Principal repayment							0
Unrealized gain on foreign exchange						(29,319,000)	10,850,000
Ending balance						327,931,000	327,038,000
Current portion						(34,749,000)	(32,110,000)
Long-term portion						293,182,000	294,928,000
Notional amount			$ 460,600,000								$ 345,000,000
Borrowings, interest rate			5.50%								5.50%
Conversion price (in CAD per share) | $ / shares											$ 86.72
Conversion, number of common shares (in shares) | shares			11.53	11.53
Principal amount used for conversion rate											$ 1,000
Proceeds from borrowings			$ 445,600,000	$ 334,700,000
Transaction costs			$ 15,000,000
Share price (in USD per share) | $ / shares								$ 9.04	$ 12.42
Convertible debenture, January 2019 | On and after February 28, 2022 and prior to February 28, 2024
Borrowings, Convertible Debentures [Roll Forward]
Conversion price (in CAD per share) | $ / shares											$ 112.74
Consecutive trading days | day			30	30
Trading days | day			20	20
Conversion, threshold percentage of stock price trigger			130.00%	130.00%
Convertible debenture, January 2019 | On and after February 28, 2024
Borrowings, Convertible Debentures [Roll Forward]
Consecutive trading days | day			20	20
Trading days | day			10	10
Conversion, dollar unit per redemption share			$ 1,000
Convertible debenture, January 2019 | On and after February 28, 2024 | Top of range
Borrowings, Convertible Debentures [Roll Forward]
Redemption, threshold days | day			60	60
Convertible debenture, January 2019 | On and after February 28, 2024 | Bottom of range
Borrowings, Convertible Debentures [Roll Forward]
Redemption, threshold days | day			30	30
Convertible debenture, January 2019 | Upon the Occurrence of Certain Customary Events
Borrowings, Convertible Debentures [Roll Forward]
Redemption percentage of principal amount			100.00%	100.00%
Convertible Senior Notes | Convertible debenture, January 2019
Borrowings, Convertible Debentures [Roll Forward]
Financial liabilities at amortised cost			$ 276,400,000
Debentures, accrued interest						8,600,000	8,600,000
Conversion Option | Convertible debenture, January 2019
Borrowings, Convertible Debentures [Roll Forward]
Amount of equity component			$ 169,200,000								$ 126,800,000
Derivative liability						3,100,000	1,800,000
Unrealized gain (loss) on derivative liability						$ 1,300,000	$ (175,600,000)
Historical volatility for shares | Convertible debenture, January 2019
Borrowings, Convertible Debentures [Roll Forward]
Significant unobservable input, liabilities						0.87	0.75
Credit spread | Convertible debenture, January 2019
Borrowings, Convertible Debentures [Roll Forward]
Significant unobservable input, liabilities | bps						1,302	3,297
Stock borrow rate | Convertible debenture, January 2019
Borrowings, Convertible Debentures [Roll Forward]
Significant unobservable input, liabilities						0.10	0.50

Loans and Borrowings - Changes

Loans and Borrowings - Changes in the Carrying Value of Current and Non-current Loans and Borrowings (Details) - CAD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Borrowings [Roll Forward]
Interest payments	$ (34,157,000)	$ (47,904,000)
Current portion	0	(113,921,000)
Term loan credit facilities
Borrowings [Roll Forward]
Beginning balance	113,921,000	139,900,000
Additions		64,394,000
Deferred financing fee	(1,425,000)	(1,937,000)
Gain (loss) on debt modification	396,000	(1,287,000)
Loss on debt settlement	2,195,000
Accretion	6,762,000	12,497,000
Interest payments	(4,345,000)	(6,516,000)
Principal repayments	(117,504,000)	(93,130,000)
Ending balance	0	113,921,000
Current portion		(113,921,000)
Long-term portion		0
Revolving credit facility
Borrowings [Roll Forward]
Beginning balance	0	0
Additions		22,000,000
Deferred financing fee	0	0
Gain (loss) on debt modification	0	0
Loss on debt settlement	0
Accretion	0	108,000
Interest payments	0	(108,000)
Principal repayments	0	(22,000,000)
Ending balance	$ 0	0
Current portion		0
Long-term portion		$ 0

Loans and Borrowings - Narrativ

Loans and Borrowings - Narrative (Details)	Aug. 31, 2020CAD ($)	Mar. 27, 2020CAD ($)	Mar. 25, 2020CAD ($)	Jun. 30, 2021CAD ($)	Jun. 30, 2020CAD ($)	Jun. 01, 2021CAD ($)	Dec. 17, 2020CAD ($)
Disclosure of detailed information about borrowings [line items]
Repayment of long-term loans				$ 117,504,000	$ 115,130,000
Proceeds from loan				0	$ 86,394,000
Funded debt to shareholders' equity ratio					0.25
Unrestricted cash and cash equivalents					$ 143,900,000
Loss on induced conversion of debenture				0	172,291,000
Gain (loss) on debt modification				(396,000)	1,287,000
Restricted cash				19,394,000	0
Credit Facility
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			$ 264,400,000
Facility A
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			50,000,000
Repayment of long-term loans					22,000,000
Proceeds from loan		$ 22,000,000
Borrowings, interest rate		4.70%
Facility A | Canadian Prime Rate
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate		2.45%
Borrowings, adjustment to interest rate basis		2.25%
Facility B
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			150,000,000
Gain (loss) on debt modification				$ (400,000)
Borrowings						$ 88,700,000
Facility B | Effective Interest Rate
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate				4.83%
Facility C
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			64,400,000
Repayment of long-term loans			$ 45,000,000		$ 10,000,000
First Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Funded debt to shareholders' equity ratio, maximum					0.20
Minimum unrestricted cash balance required					$ 35,000,000
Credit Facilities B and C
Disclosure of detailed information about borrowings [line items]
Repayment of long-term loans	$ 10,000,000
Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum unrestricted cash balance required				$ 35,000,000
Loss on induced conversion of debenture					172,300,000
Second Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum unrestricted cash balance required							$ 75,000,000
Minimum restricted cash balance						$ 50,000,000	$ 50,000,000
Restricted cash available for repayment ratio							1
Percentage of net proceeds from sale of facilities to be used for repayment							100.00%
Maximum amount of net proceeds from sale of facilities to be used for repayment							$ 36,500,000
Percentage of net proceeds from sale of facilities to be used for repayment, in excess of threshold amount							75.00%
Threshold amount of net proceeds from sale of facilities to be used for repayment							$ 5,000,000
Minimum unrestricted cash balance, percentage of outstanding principal less cash collateral							225.00%
Borrowing costs recognised as expense				900,000
Loss on debt settlement				2,200,000
Letters of Credit
Disclosure of detailed information about borrowings [line items]
Borrowings				1,800,000
Restricted cash				4,400,000
Fiscal quarter ended September 30, 2020 | First Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				5,000,000
Fiscal quarter ended September 30, 2020 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				(11,000,000)
Fiscal quarter ended December 31, 2020 | First Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				5,000,000
Fiscal quarter ended December 31, 2020 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				4,000,000
Fiscal quarter ended March 31, 2021 | First Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				16,000,000
Fiscal quarter ended March 31, 2021 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				10,000,000
Fiscal quarter ended June 30, 2021 | First Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				25,000,000
Fiscal quarter ended June 30, 2021 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				17,000,000
Twelve month fiscal period ending June 30, 2021 | First Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				51,000,000
Twelve month fiscal period ending June 30, 2021 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Minimum EBITDA				$ 20,000,000
Quarters ending June 30, 2020 and September 30, 2020 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Funded debt to shareholders' equity ratio, maximum				0.28
Quarter ending December 31, 2020 and onwards | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Funded debt to shareholders' equity ratio, maximum				0.25
At June 30, 2021 | Second Amendment to the First Amended and Restated Credit Agreement
Disclosure of detailed information about borrowings [line items]
Senior funded debt to EBITDA, maximum				3
Alcanna
Disclosure of detailed information about borrowings [line items]
Proceeds from sale of common shares					$ 27,600,000

Lease Liabilities - Lease Liabi

Lease Liabilities - Lease Liabilities (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Lease Liability [Roll Forward]
Beginning balance	$ 90,288	$ 1,326
IFRS 16 transition		95,464
Lease additions	2,463	9,465
Disposal of leases	(13,132)	(2,123)
Lease payments	(10,429)	(13,468)
Lease term reduction and other items	(1,955)	(6,104)
Changes due to foreign exchange rates	(213)	185
Interest expense on lease liabilities	4,597	5,543
Ending balance	71,619	90,288
Current portion of lease liabilities	(6,188)	(6,587)
Long-term portion of lease liabilities	$ 65,431	$ 83,701

Lease Liabilities - Narrative (

Lease Liabilities - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Leases [Abstract]
Rent expense	$ 4.1	$ 5.5

Share Capital - Narrative (Deta

Share Capital - Narrative (Details) $ / shares in Units, $ in Thousands, $ in Millions	Jan. 26, 2021CAD ($)shares	Jan. 26, 2021USD ($)shares	Nov. 16, 2020CAD ($)shares	Nov. 16, 2020USD ($)shares	Jan. 26, 2021CAD ($)shares	Jun. 30, 2021CAD ($)acqusition$ / sharesshares	Jun. 30, 2020CAD ($)acqusitionshares	May 11, 2020shares	May 10, 2020shares
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)								110,089,377	1,321,072,394
Number of shares issued and fully paid (in shares)						198,068,923	115,228,811
Number of shares issued (in shares)						0	2,689,933
Commissions and issuance costs | $						$ 30,936	$ 12,507
Shares issued for cash, net of share issue costs | $						$ 666,026	$ 575,506
Number of common shares per warrant (in shares)						1
Class A Preference Shares
Disclosure of classes of share capital [line items]
Par value per share (in CAD per share) | $ / shares						$ 1
Number of shares issued (in shares)						0
Number of shares outstanding (in shares)						0
Class B Preference Shares
Disclosure of classes of share capital [line items]
Par value per share (in CAD per share) | $ / shares						$ 5
Number of shares issued (in shares)						0
Number of shares outstanding (in shares)						0
November and January Unit Offerings
Disclosure of classes of share capital [line items]
Shares issued for cash, net of share issue costs | $					$ 381,200
Shares issued for cash, net of share issue costs, amount allocated to warrant derivative liabilities | $					74,000
Shares issued for cash, net of share issue costs, amount allocated to share capital | $					$ 307,200
November Unit Offering
Disclosure of classes of share capital [line items]
Shares issued through equity financings (in shares)			23,000,000	23,000,000
Gross proceeds from issuing shares			$ 226,200	$ 172.5
Commissions and issuance costs | $			11,800
Shares issued for cash, net of share issue costs | $			$ 214,500
Number of common shares per warrant (in shares)			1	1
November Unit Offering, Over-Allotment
Disclosure of classes of share capital [line items]
Shares issued through equity financings (in shares)			3,000,000	3,000,000
November Offering, Common Stock
Disclosure of classes of share capital [line items]
Number of common shares per unit issued (in shares)			1	1
November Offering, Warrant
Disclosure of classes of share capital [line items]
Number of common share purchase warrants per unit issued (in shares)			0.5	0.5
January Unit Offering
Disclosure of classes of share capital [line items]
Shares issued through equity financings (in shares)	13,200,000	13,200,000
Gross proceeds from issuing shares	$ 175,800	$ 137.9
Commissions and issuance costs | $	9,000
Shares issued for cash, net of share issue costs | $	$ 166,800
Number of common shares per warrant (in shares)	1	1			1
January Unit Offering, Over-Allotment
Disclosure of classes of share capital [line items]
Shares issued through equity financings (in shares)	1,200,000	1,200,000
January Offering, Common Stock
Disclosure of classes of share capital [line items]
Number of common shares per unit issued (in shares)	1	1			1
January Offering, Warrant
Disclosure of classes of share capital [line items]
Number of common share purchase warrants per unit issued (in shares)	0.5	0.5			0.5
Milestone Payments Contingent Liabilities
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)						2,691,759	614,513
Number of acquisitions | acqusition						3	5

Share Capital - Shares for Busi

Share Capital - Shares for Business Combinations, Asset Acquisitions and Strategic Investments (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)	0	2,689,933
Share capital		$ 57,420
Reliva, LLC (“Reliva”)
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)		2,480,810
Share capital		$ 52,380
Acquisition of intangible assets
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)		209,123
Share capital		$ 5,040

Share Capital - Summary of Shar

Share Capital - Summary of Shares Issued for Equity Financing (Details) - 2019 At-the-Market Program $ / shares in Units, $ / shares in Units, $ in Thousands, $ in Thousands	12 Months Ended
	Jun. 30, 2021CAD ($)$ / sharesshares	Jun. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2020CAD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares
Disclosure of classes of share capital [line items]
Gross proceeds	$ 284,138	$ 214,662	$ 585,146	$ 435,536
Commission	5,642	4,298	11,729	8,717
Net proceeds	$ 278,500	$ 210,364	$ 573,417	$ 426,819
Average share price (in CAD per share) | (per share)	$ 6.71	$ 5.07	$ 27.85	$ 20.73
Shares issued through equity financings (in shares)	42,359,118	42,359,118	21,009,339	21,009,339

Share Capital - Share Purchase

Share Capital - Share Purchase Warrants (Details) - $ / shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of classes of share capital [line items]
Warrants, beginning balance (in shares)	1,078,747	1,982,156
Warrants, issued (in shares)	18,333,908	90,495
Warrants, expired (in shares)	(473,766)	(986)
Warrants, exercised (in shares)	(491,500)	(992,918)
Warrants, ending balance (in shares)	18,447,389	1,078,747
Weighted average exercise price, beginning balance (in CAD per share)	$ 77.36	$ 95.76
Weighted average exercise price, issued (in CAD per share)	12.76	31.46
Weighted average exercise price, expired (in CAD per share)	48	73.79
Weighted average exercise price, exercised (in CAD per share)	11.14	109.83
Weighted average exercise price, ending balance (in CAD per share)	$ 15.68	$ 77.36
November Offering, Warrant
Disclosure of classes of share capital [line items]
Warrants, issued (in shares)	11,500,000
January Offering, Warrant
Disclosure of classes of share capital [line items]
Warrants, issued (in shares)	6,600,000

Share Capital - Summary of Warr

Share Capital - Summary of Warrant Derivative Liabilities (Details) - 12 months ended Jun. 30, 2021 $ in Thousands, $ in Thousands	CAD ($)	USD ($)
Disclosure of classes of share capital [line items]
Balance, June 30, 2020	$ 0	$ 0
Additions	74,029	57,224
Exercise	(3,523)	(2,794)
Unrealized loss (gain) on derivative liability	18,354	17,254
Balance, June 30, 2021	88,860	71,684
November Offering, Warrant
Disclosure of classes of share capital [line items]
Balance, June 30, 2020	0	0
Additions	39,213	29,900
Exercise	(3,523)	(2,794)
Unrealized loss (gain) on derivative liability	23,472	20,620
Balance, June 30, 2021	59,162	47,726
January Offering, Warrant
Disclosure of classes of share capital [line items]
Balance, June 30, 2020	0	0
Additions	34,816	27,324
Exercise	0	0
Unrealized loss (gain) on derivative liability	(5,118)	(3,366)
Balance, June 30, 2021	$ 29,698	$ 23,958

Share Capital - Summary of Wa_2

Share Capital - Summary of Warrants Outstanding (Details)	Jun. 30, 2021$ / sharesshares	Jan. 26, 2021$ / shares	Nov. 16, 2020$ / shares	Jun. 30, 2020shares	Jun. 30, 2019shares
Disclosure of classes of share capital [line items]
Warrants (in shares) | shares	18,447,389			1,078,747	1,982,156
November Unit Offering | Warrants
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in dollars per share)			$ 9
January Unit Offering | Warrants
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in dollars per share)		$ 12.60
Exercise Price Range One
Disclosure of classes of share capital [line items]
Warrants (in shares) | shares	17,919,197
Exercise Price Range One | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in dollars per share)	$ 11.11
Exercise Price Range One | Top of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in dollars per share)	$ 16.36
Exercise Price Range Two
Disclosure of classes of share capital [line items]
Warrants (in shares) | shares	528,192
Exercise Price Range Two | Bottom of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in dollars per share)	$ 112.46
Exercise Price Range Two | Top of range
Disclosure of classes of share capital [line items]
Exercise price of outstanding warrants (in dollars per share)	$ 116.09

Share-Based Compensation - Summ

Share-Based Compensation - Summary of Options Outstanding (Details)	Sep. 25, 2020shares	Jun. 30, 2021shares$ / shares	Jun. 30, 2020shares$ / shares
Stock Options (#)
Options outstanding, beginning (in shares) | shares		5,748,503	5,693,397
Granted (in shares) | shares		786,510	1,232,796
Exercised (in shares) | shares		(36,634)	(103,828)
Expired (in shares) | shares		(2,383,140)	(135,926)
Forfeited (in shares) | shares		(7,233)	(937,936)
Options outstanding, ending (in shares) | shares		4,108,006	5,748,503
Weighted Average Exercise Price ($)
Options outstanding, beginning (in CAD per share) | $ / shares		$ 88.60	$ 95.88
Granted (in CAD per share) | $ / shares		11.56	54.27
Exercised (in CAD per share) | $ / shares		5.70	26.91
Expired (in CAD per share) | $ / shares		99.07	51.72
Forfeited (in CAD per share) | $ / shares		134.64	98.94
Options outstanding, ending (in CAD per share) | $ / shares		68.46	88.60
Weighted average share price for share options in share-based payment arrangement exercised during period at date of exercise (in CAD per share) | $ / shares		$ 14.88
Weighted average share price (in CAD per share) | $ / shares			$ 78.08
Strategic Advisor
Stock Options (#)
Forfeited (in shares) | shares	(1,039,672)	(1,039,672)
Options outstanding, ending (in shares) | shares		623,808

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Options that Remain Outstanding, by Exercise Price Range (Details)	12 Months Ended
	Jun. 30, 2021shares$ / shares	Jun. 30, 2020shares	Jun. 30, 2019shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	3 years 18 days
Options outstanding (in shares)	4,108,006	5,748,503	5,693,397
Options Exercisable (in shares)	2,787,590
Exercise Price Range One
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	3 years 4 months 20 days
Options outstanding (in shares)	1,657,991
Options Exercisable (in shares)	770,154
Exercise Price Range Two
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	2 years 21 days
Options outstanding (in shares)	1,141,043
Options Exercisable (in shares)	860,912
Exercise Price Range Three
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	3 years 9 months
Options outstanding (in shares)	1,057,712
Options Exercisable (in shares)	950,698
Exercise Price Range Four
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Weighted Average Remaining Life	2 years 3 months 7 days
Options outstanding (in shares)	251,260
Options Exercisable (in shares)	205,826
Bottom of range | Exercise Price Range One
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	$ 3.60
Bottom of range | Exercise Price Range Two
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	30.72
Bottom of range | Exercise Price Range Three
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	100.80
Bottom of range | Exercise Price Range Four
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	135
Top of range | Exercise Price Range One
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	30
Top of range | Exercise Price Range Two
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	99.60
Top of range | Exercise Price Range Three
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	133.80
Top of range | Exercise Price Range Four
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
Exercise price of outstanding share options (CAD per share) | $ / shares	$ 163.56

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details)	Nov. 12, 2020shares	Sep. 25, 2020shares	Jun. 30, 2021CAD ($)shares	Jun. 30, 2020CAD ($)shares	Nov. 11, 2020shares	Jun. 30, 2019shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percentage of common shares issuable pursuant to compensation arrangements (shall not exceed)			10.00%
Forfeited (in shares)			7,233	937,936
Options outstanding (in shares)			4,108,006	5,748,503		5,693,397
Weighted average fair value of stock options granted (in CAD per share) | $			$ 5.50	$ 25.26
Weighted average fair value of awards granted (in CAD per share) | $				37.82
Stock options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense | $			11,200,000	43,700,000
DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense | $			$ 7,000,000	$ 5,800,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)			1,040,544	376,296		169,195
Weighted average fair value of awards granted (in CAD per share) | $			$ 10.82
RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares, right to receive (in shares)			1
Number of instruments reserved (in shares)	3,000,000				833,333
Number of other equity instruments outstanding in share-based payment arrangement (in shares)			983,161	360,098
DSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Instrument redemption period following termination			90
Number of other equity instruments outstanding in share-based payment arrangement (in shares)			57,383	16,198
PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense | $			$ 800,000	$ 0
Number of instruments reserved (in shares)	3,000,000
Number of other equity instruments outstanding in share-based payment arrangement (in shares)			387,369	0
Weighted average fair value of awards granted (in CAD per share) | $			$ 9.74
Performance period of PSUs	3 years
Vesting period of Total Shareholder Return	3 years
Bottom of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting multiplier	0
Top of range
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting multiplier	2
Top of range | DSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of other equity instruments outstanding in share-based payment arrangement (in shares)	500,000				83,333
Strategic Advisor
Disclosure of terms and conditions of share-based payment arrangement [line items]
Forfeited (in shares)		1,039,672	1,039,672
Options outstanding (in shares)			623,808
Strategic Advisor | Stock options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Aggregate share-based compensation expense | $			$ 0	$ 300,000

Share-Based Compensation - Weig

Share-Based Compensation - Weighted Average Assumptions of Options (Details) - year	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based payment arrangements [Abstract]
Risk-free annual interest rate	0.31%	0.88%
Expected annual dividend yield	0.00%	0.00%
Expected stock price volatility	81.69%	89.60%
Expected life of options (years)	2.40	2.37
Forfeiture rate	18.75%	12.54%

Share-Based Compensation - Su_2

Share-Based Compensation - Summary of RSUs, DSUs, and PSUs Outstanding (Details)	12 Months Ended
	Jun. 30, 2021shares$ / shares	Jun. 30, 2020shares$ / shares
DSUs and RSUs
RSUs and DSUs (#)
RSUs and DSUs outstanding, beginning (in shares)	376,296	169,195
Issued (in shares)	954,698	266,640
Vested, released and issued (in shares)	(168,784)	(44,823)
Forfeited (in shares)	(121,666)	(14,716)
RSUs and DSUs outstanding, ending (in shares)	1,040,544	376,296
Weighted Average Issue Price of RSUs and DSUs ($)
RSUs and DSUs outstanding, beginning (in CAD per share) | $ / shares	$ 44.06	$ 59.28
Issued (in CAD per share) | $ / shares	10.82	37.82
Vested, released and issued (in CAD per share) | $ / shares	44.44	50.58
Forfeited (in CAD per share) | $ / shares	18.77	86.77
RSUs and DSUs outstanding, ending (in CAD per share) | $ / shares	$ 16.46	$ 44.06
RSUs
RSUs and DSUs (#)
RSUs and DSUs outstanding, beginning (in shares)	360,098
RSUs and DSUs outstanding, ending (in shares)	983,161	360,098
DSUs
RSUs and DSUs (#)
RSUs and DSUs outstanding, beginning (in shares)	16,198
RSUs and DSUs outstanding, ending (in shares)	57,383	16,198
PSUs
RSUs and DSUs (#)
RSUs and DSUs outstanding, beginning (in shares)	0
Issued (in shares)	469,834
Forfeited (in shares)	(82,465)
RSUs and DSUs outstanding, ending (in shares)	387,369	0
Weighted Average Issue Price of RSUs and DSUs ($)
RSUs and DSUs outstanding, beginning (in CAD per share) | $ / shares	$ 0
Issued (in CAD per share) | $ / shares	10.07
Forfeited (in CAD per share) | $ / shares	10.09
RSUs and DSUs outstanding, ending (in CAD per share) | $ / shares	$ 10.06	$ 0

Share-Based Compensation - Awar

Share-Based Compensation - Awards that Remain Outstanding (Details)	12 Months Ended
	Jun. 30, 2021shares$ / shares	Jun. 30, 2020shares$ / shares	Jun. 30, 2019shares
DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	$ 10.82	$ 37.82
Outstanding (in shares)	1,040,544	376,296	169,195
Vested (in shares)	95,117
PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	$ 10.07
Outstanding (in shares)	387,369	0
Vested (in shares)	0
Exercise Price Range One | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	993,740
Vested (in shares)	74,702
Exercise Price Range One | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	377,284
Vested (in shares)	0
Exercise Price Range Two | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	13,558
Vested (in shares)	4,150
Exercise Price Range Two | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	10,085
Vested (in shares)	0
Exercise Price Range Three | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding (in shares)	33,246
Vested (in shares)	16,265
Bottom of range | Exercise Price Range One | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	$ 6.25
Bottom of range | Exercise Price Range One | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	8.50
Bottom of range | Exercise Price Range Two | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	33.12
Bottom of range | Exercise Price Range Two | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	13.35
Bottom of range | Exercise Price Range Three | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	90.12
Top of range | Exercise Price Range One | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	24.96
Top of range | Exercise Price Range One | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	12.96
Top of range | Exercise Price Range Two | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	88.68
Top of range | Exercise Price Range Two | PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	23.96
Top of range | Exercise Price Range Three | DSUs and RSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted Average Issue Price (in CAD per share) | $ / shares	$ 123.84

Share-Based Compensation - We_2

Share-Based Compensation - Weighted Average Assumptions of PSUs (Details) - CAD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Weighted average fair value of awards granted (in CAD per share)		$ 37.82
PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Risk-free annual interest rate	0.64%
Dividend yield	0.00%
Expected stock price volatility	47.68%
Expected stock price volatility of peer group	27.35%
Expected life of options (years)	2 years 10 months 6 days
Forfeiture rate	2.63%
Equity correlation against peer group	46.42%
Weighted average fair value of awards granted (in CAD per share)	$ 9.74

Loss Per Share (Details)

Loss Per Share (Details) - CAD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Earnings per share [abstract]
Net loss from continuing operations attributable to Aurora shareholders	$ (692,013)	$ (3,230,833)
Net loss from discontinuing operations attributable to Aurora shareholders	(1,612)	(51,861)
Net loss attributable to Aurora shareholders	$ (693,625)	$ (3,282,694)
Weighted average number of common shares outstanding (in shares)	169,118,540	96,753,429
Continuing operations, basic and diluted loss per share (in CAD per share)	$ (4.09)	$ (33.39)
Discontinued operations, basic and diluted loss per share (in CAD per share)	(0.01)	(0.54)
Total operations (in CAD per share)	$ (4.10)	$ (33.93)

Other Gains (Losses) (Details)

Other Gains (Losses) (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Analysis of income and expense [abstract]
Share of loss from investment in associates	$ (509)	$ (11,534)
Gain (loss) on deemed disposal of significant influence investment	(1,239)	11,955
Loss on induced conversion of debenture	0	(172,291)
Unrealized gain (loss) on derivative investments	12,758	(34,069)
Unrealized gain (loss) on derivative liability	(19,606)	175,568
Unrealized gain (loss) on changes in contingent consideration fair value	(30)	2,357
Gain (loss) on debt modification	(396)	1,287
Loss on debt settlement	(2,195)	0
Gain on loss of control of subsidiary	0	500
Gain on disposal of assets held for sale and property, plant and equipment	11,119	0
Government grant income	32,489	0
Provisions	(2,077)	(2,416)
Other gains	6,133	0
Total other gains (losses)	$ 36,447	$ (28,643)

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Changes in Non-Cash Working Capital (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Statement of cash flows, additional disclosures [Abstract]
Accounts receivable	$ 7,371	$ 55,159
Biological assets	(49,249)	4,835
Inventory	57,700	(31,154)
Prepaid and other current assets	2,277	346
Accounts payable and accrued liabilities	(28,294)	(22,547)
Income taxes payable	13	3,538
Deferred revenue	214	1,616
Provisions	(556)	(4,200)
Other current liabilities	10,921	0
Changes in operating assets and liabilities	$ 397	$ 7,593

Supplemental Cash Flow Inform_4

Supplemental Cash Flow Information - Narrative (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of reclassifications or changes in presentation [line items]
Effect of foreign exchange on cash and cash equivalents	$ (25,194)	$ (5,538)
Deposits	(3,183)	(34,075)
Foreign exchange (gain) loss	3,420	9,707
Increase (decrease) in working capital	(397)	$ (7,593)
Impacts of Foreign Exchange on Intercompany Balances to Foreign Exchange on Cash and Cash Equivalents
Disclosure of reclassifications or changes in presentation [line items]
Effect of foreign exchange on cash and cash equivalents	100
Deposits	4,100
Foreign exchange (gain) loss	(3,500)
Increase (decrease) in working capital	$ 700

Supplemental Cash Flow Inform_5

Supplemental Cash Flow Information - Supplementary Cash Flow Information (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Statement of cash flows, additional disclosures [Abstract]
Property, plant and equipment in accounts payable	$ 1,721	$ 7,867
Right-of-use-asset additions	2,445	9,386
Capitalized borrowing costs	2,136	21,961
Amortization of prepaids	32,120	48,040
Interest paid	34,157	47,904
Interest received	$ 2,198	$ 2,516

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Combined federal and provincial rate	27.00%	27.00%
Deferred tax asset	$ 0	$ 21,974
Income tax loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	$ 881,500	$ 595,700

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Net Tax Provision to Income (Loss) Before Income Tax (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of analysis of single amount of discontinued operations [line items]
Loss from operations before taxes and discontinued operations	$ (699,798)	$ (3,339,734)
Combined federal and provincial rate	27.00%	27.00%
Expected tax recovery from operations before taxes and discontinued operations	$ (188,945)	$ (901,728)
Expected tax recovery from operations before taxes and discontinued operations	1,054	(115)
Foreign exchange	1,464	(373)
Non-deductible expenses	6,629	19,996
Non-deducible (non-taxable) portion of capital items	2,678	20,839
Non-deducible loss on conversion of debt	0	46,598
Goodwill and other impairment items	326	659,980
Tax impact on divestitures	6,295	(5,170)
Difference in statutory tax rate	14,755	13,929
Effect of change in tax rates	55	967
Changes in deferred tax benefits not recognized	149,368	62,842
Income tax recovery from continuing operations	(6,321)	(82,235)
Tax expense (income) relating to gain (loss) on discontinuance	0	800
Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Tax recovery from sale of discontinued operations	$ 0	$ 0

Income Taxes - Movements in Def

Income Taxes - Movements in Deferred Tax Assets (Liabilities) (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	$ (3,946)	$ (89,345)
Discontinued operations		(1,205)
Recovered through (charged to) earnings	6,542	81,554
Recovered through (charged to) other comprehensive income	(14)	515
Recovered through (charged to) equity	(2,582)	4,535
Deferred tax asset (liability)	0	(3,946)
Total deferred tax assets
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	149,262	117,209
Discontinued operations		(1,205)
Recovered through (charged to) earnings	(26,435)	30,921
Recovered through (charged to) other comprehensive income	(445)	106
Recovered through (charged to) equity	(2,582)	2,231
Deferred tax asset (liability)	119,800	149,262
Non-capital losses
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	125,008	44,303
Discontinued operations		(1,319)
Recovered through (charged to) earnings	(14,508)	81,943
Recovered through (charged to) other comprehensive income	(415)	81
Recovered through (charged to) equity	(8,691)	0
Deferred tax asset (liability)	101,394	125,008
Capital losses
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	501	0
Discontinued operations		0
Recovered through (charged to) earnings	(50)	501
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	451	501
Finance costs
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	9,689	11,545
Discontinued operations		0
Recovered through (charged to) earnings	(14,985)	(4,087)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	6,109	2,231
Deferred tax asset (liability)	813	9,689
Investment tax credit
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	569	728
Discontinued operations		0
Recovered through (charged to) earnings	902	(159)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	1,471	569
Property, plant and equipment
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	0	13,701
Discontinued operations		114
Recovered through (charged to) earnings		(13,815)
Recovered through (charged to) other comprehensive income		0
Recovered through (charged to) equity		0
Deferred tax asset (liability)		0
Derivatives
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	420	37,462
Discontinued operations		0
Recovered through (charged to) earnings	314	(37,042)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	734	420
Leases
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	13,075	0
Discontinued operations		0
Recovered through (charged to) earnings	1,892	13,050
Recovered through (charged to) other comprehensive income	(30)	25
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	14,937	13,075
Others
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	0	9,470
Discontinued operations		0
Recovered through (charged to) earnings		(9,470)
Recovered through (charged to) other comprehensive income		0
Recovered through (charged to) equity		0
Deferred tax asset (liability)		0
Total deferred tax liabilities
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(153,208)	(206,554)
Discontinued operations		0
Recovered through (charged to) earnings	32,977	50,633
Recovered through (charged to) other comprehensive income	431	409
Recovered through (charged to) equity	0	2,304
Deferred tax asset (liability)	(119,800)	(153,208)
Convertible debenture
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(33,787)	(47,089)
Discontinued operations		0
Recovered through (charged to) earnings	12,851	11,599
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	1,703
Deferred tax asset (liability)	(20,936)	(33,787)
Marketable securities
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	0	(6,141)
Discontinued operations		0
Recovered through (charged to) earnings		4,916
Recovered through (charged to) other comprehensive income		624
Recovered through (charged to) equity		601
Deferred tax asset (liability)		0
Investment in associates
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	0	(4,409)
Discontinued operations		0
Recovered through (charged to) earnings	1,409	4,409
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	1,409	0
Derivatives
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	0
Recovered through (charged to) earnings	(393)
Recovered through (charged to) other comprehensive income	0
Recovered through (charged to) equity	0
Deferred tax asset (liability)	(393)	0
Intangible assets
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(90,952)	(129,562)
Discontinued operations		0
Recovered through (charged to) earnings	11,830	38,807
Recovered through (charged to) other comprehensive income	222	(197)
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	(78,900)	(90,952)
Property, plant and equipment
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(7,118)	0
Discontinued operations		0
Recovered through (charged to) earnings	(8,355)	(7,100)
Recovered through (charged to) other comprehensive income	234	(18)
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	(15,239)	(7,118)
Inventory
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(18,306)	(15,008)
Discontinued operations		0
Recovered through (charged to) earnings	10,042	(3,298)
Recovered through (charged to) other comprehensive income	(32)	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	(8,296)	(18,306)
Biological assets
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(2,496)	(4,345)
Discontinued operations		0
Recovered through (charged to) earnings	(411)	1,849
Recovered through (charged to) other comprehensive income	7	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	(2,900)	(2,496)
Others
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax asset (liability)	(549)	0
Discontinued operations		0
Recovered through (charged to) earnings	6,004	(549)
Recovered through (charged to) other comprehensive income	0	0
Recovered through (charged to) equity	0	0
Deferred tax asset (liability)	$ 5,455	$ (549)

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Tax Assets (Liabilities) (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Income taxes [Abstract]
Deferred tax asset	$ 0	$ 21,974
Deferred tax liability	0	(25,920)
Net deferred tax assets (liabilities)	$ 0	$ (3,946)	$ (89,345)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets Not Recognized (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	$ 1,198,921	$ 589,746
Non-capital losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	570,195	223,339
Investment in associates
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	0	33,629
Capital losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	132,456	131,295
Property, plant, and equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	359,455	154,523
Intangible assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	11,701	3,668
Goodwill
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	33,764	0
Marketable Securities
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	28,323	23,792
Investment tax credits
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	5,028	5,034
Derivatives
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	0	2,860
Capital lease obligations
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	2,462	5,408
Other
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax assets not recognized	$ 55,537	$ 6,198

Related Party Transactions - Co

Related Party Transactions - Compensation Expense (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Related party [Abstract]
Short-term employment benefits	$ 5,022	$ 8,118
Termination benefit	2,583	4,553
Directors’ fees	458	586
Share-based compensation	12,543	20,628
Total management compensation	20,606	33,885
Accrued or payable management compensation	$ 800	$ 3,800

Related Party Transactions - Tr

Related Party Transactions - Transactions with Related Parties (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Transactions with related parties
Production costs	$ 5,100	$ 6,330
Services and advisory fees	0	1,247
Total	$ 5,100	$ 7,577

Related Party Transactions - Re

Related Party Transactions - Receivable from (Payable to) Related Parties (Details) capsule in Millions	12 Months Ended
	Jun. 30, 2021CAD ($)capsule	Jun. 30, 2020CAD ($)capsule
Disclosure of transactions between related parties [line items]
Amounts receivable from (payable to) related parties	$ 10,096,000	$ 1,877,000
Equipment loan receivable from joint venture
Disclosure of transactions between related parties [line items]
Loan receivable from investments in associates	$ 10,096,000	3,242,000
Interest rate on related party loan receivable	5.00%
Annual repayment basis on related party loan receivable, percentage of borrower EBITDA	50.00%
Amounts receivable, maturity period	10 years
Investments in associates
Disclosure of transactions between related parties [line items]
Production costs with investments in associates	$ 0	$ (1,365,000)
Current purchase commitments (in number of capsules) | capsule		42.7
Remaining annual purchase commitments (in number of capsules) | capsule	20
Claim regarding performance of purchase agreement | Investments in associates
Disclosure of transactions between related parties [line items]
Purchase commitment	$ 0	$ 900,000

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Details) $ in Millions	Jan. 04, 2021CAD ($)	Oct. 13, 2020CAD ($)	Sep. 13, 2020CAD ($)	Sep. 08, 2020USD ($)	Jun. 15, 2020CAD ($)	Jun. 30, 2021CAD ($)	Jun. 30, 2020CAD ($)
Disclosure of contingent liabilities [line items]
Impairment of deposits						$ 15,129,000	$ 0
Aurora Sun Facility
Disclosure of contingent liabilities [line items]
Onerous contracts provision						2,100,000	0
Impairment of deposits						10,300,000
Legal proceedings contingent liability, class action A
Disclosure of contingent liabilities [line items]
Legal proceedings provision						0	0
Legal proceedings contingent liability, class action B
Disclosure of contingent liabilities [line items]
Legal proceedings provision						0
Claim of breach of obligations under term sheet
Disclosure of contingent liabilities [line items]
Legal proceedings provision						0	0
Damages sought					$ 18,000,000
Claim regarding performance of supply agreement and damages for breach of contract
Disclosure of contingent liabilities [line items]
Losses on litigation settlements						1,300,000
Legal proceedings contingent liability, class action C
Disclosure of contingent liabilities [line items]
Legal proceedings provision						0	0
Legal proceedings contingent liability, class action D
Disclosure of contingent liabilities [line items]
Legal proceedings provision						0	0
Legal proceedings contingent liability, unpaid rent
Disclosure of contingent liabilities [line items]
Legal proceedings provision						$ 0	$ 0
Damages sought	$ 8,900,000
Legal proceedings contingent liability, unpaid rent, rent in arrears and costs
Disclosure of contingent liabilities [line items]
Damages sought	400,000
Legal proceedings contingent liability, unpaid rent, loss of remaining rent
Disclosure of contingent liabilities [line items]
Damages sought	$ 8,500,000
Legal proceedings contingent liability, break fee due
Disclosure of contingent liabilities [line items]
Losses on litigation settlements			$ 3,000,000
Payments for legal settlement		$ 3,000,000
Mutual termination of UFC partnership
Disclosure of contingent liabilities [line items]
Expected payments to terminate contractual capital commitments				$ 40.2

Commitments and Contingencies_2

Commitments and Contingencies - Future Commitments Including Minimum Royalty Payments Due in the Next Five Years (Details) $ in Thousands	Jun. 30, 2021CAD ($)
Disclosure of maturity analysis of operating lease payments [line items]
Commitments	$ 10,099
Next 12 months
Disclosure of maturity analysis of operating lease payments [line items]
Commitments	4,073
Over 1 year to 2 years
Disclosure of maturity analysis of operating lease payments [line items]
Commitments	2,066
Over 2 years to 3 years
Disclosure of maturity analysis of operating lease payments [line items]
Commitments	2,066
Over 3 years to 4 years
Disclosure of maturity analysis of operating lease payments [line items]
Commitments	$ 1,894

Revenue - Narrative (Details)

Revenue - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Revenue from contracts with customers [Abstract]
Variable consideration, actual and estimated future returns and price adjustments	$ 7.4	$ 15.3
Return liability for estimated variable revenue consideration	$ 1.5	$ 2.1

Revenue - Revenue from the Tran

Revenue - Revenue from the Transfer of Goods and Services (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	$ 245,252	$ 268,703
Point-in-time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	243,375	263,701
Over-time
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,877	5,002
Cannabis | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	288,592	311,909
Cannabis | Revenue from provision of services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,877	5,002
Cannabis | Excise taxes
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	(45,217)	(49,297)
Cannabis | Point-in-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	288,592	311,909
Cannabis | Point-in-time | Revenue from provision of services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	0	0
Cannabis | Point-in-time | Excise taxes
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	(45,217)	(49,297)
Cannabis | Over-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	0	0
Cannabis | Over-time | Revenue from provision of services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	1,877	5,002
Cannabis | Over-time | Excise taxes
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue	$ 0	0
Other | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue		1,089
Other | Point-in-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue		1,089
Other | Over-time | Revenue from sale of goods
Disclosure of disaggregation of revenue from contracts with customers [line items]
Net Revenue		$ 0

Segmented Information - Narrati

Segmented Information - Narrative (Details) $ in Thousands	12 Months Ended
	Jun. 30, 2021CAD ($)business	Jun. 30, 2020CAD ($)
Operating segments [Abstract]
Number of reportable segments | business	2
Disclosure of geographical areas [line items]
Revenue	$ 245,252	$ 268,703
Canada
Disclosure of geographical areas [line items]
Revenue	211,073	252,860
Customer A | Canada
Disclosure of geographical areas [line items]
Revenue	27,700	34,800
Customer B | Canada
Disclosure of geographical areas [line items]
Revenue	24,300	33,800
Customer C | Canada
Disclosure of geographical areas [line items]
Revenue		32,600
Customer D | Canada
Disclosure of geographical areas [line items]
Revenue	$ 40,400	$ 26,900

Segmented Information - Operati

Segmented Information - Operating Segments (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of operating segments [line items]
Net revenue	$ 245,252	$ 268,703
Gross profit (loss)	(21,558)	(19,935)
Net loss before taxes and discontinued operations	(699,798)	(3,339,734)
Corporate
Disclosure of operating segments [line items]
Net revenue	0	0
Gross profit (loss)	0	0
Net loss before taxes and discontinued operations	(213,136)	(234,121)
Cannabis | Operating Segments
Disclosure of operating segments [line items]
Net revenue	245,252	267,614
Gross profit (loss)	(21,558)	(19,997)
Net loss before taxes and discontinued operations	(486,717)	(3,109,601)
Horizontally Integrated Businesses | Operating Segments
Disclosure of operating segments [line items]
Net revenue	0	1,089
Gross profit (loss)	0	62
Net loss before taxes and discontinued operations	$ 55	$ 3,988

Segmented Information - Geograp

Segmented Information - Geographical Segments (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments and deferred tax assets	$ 1,865,105	$ 2,316,973
Revenue	245,252	268,703
Gross profit (loss)	(21,558)	(19,935)
Canada
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments and deferred tax assets	1,774,154	2,139,765
Revenue	211,073	252,860
Gross profit (loss)	(44,032)	(32,430)
European Union
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments and deferred tax assets	49,164	81,927
Revenue	29,981	14,613
Gross profit (loss)	21,478	13,459
Other
Disclosure of geographical areas [line items]
Non-current assets other than financial instruments and deferred tax assets	41,787	95,281
Revenue	4,198	1,230
Gross profit (loss)	$ 996	$ (964)

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Carrying Values of Financial Instruments (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	$ 421,457
Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	19,394
Accounts receivable, excluding sales taxes receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	54,636
Marketable securities
Disclosure of fair value measurement of assets [line items]
Financial Assets	3,751
Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	59,382
Loan receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	10,096
Lease Receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	4,256
Accounts payable and accrued liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	57,944
Accounts payable and accrued liabilities | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	57,944
Accounts payable and accrued liabilities | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Accounts payable and accrued liabilities | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Convertible debentures
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	327,931
Convertible debentures | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	327,931
Convertible debentures | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Convertible debentures | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Contingent consideration payable
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	374
Contingent consideration payable | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Contingent consideration payable | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	374
Contingent consideration payable | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Other current liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	10,874
Other current liabilities | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	10,874
Other current liabilities | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Other current liabilities | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Lease liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	71,619
Lease liabilities | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	71,619
Lease liabilities | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Lease liabilities | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Derivative liability
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	91,939
Derivative liability | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Derivative liability | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	91,939
Derivative liability | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Other long-term liabilities
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	104
Other long-term liabilities | Amortized cost
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	104
Other long-term liabilities | FVTPL
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Other long-term liabilities | Designated FVTOCI
Disclosure of fair value measurement of liabilities [line items]
Financial Liabilities	0
Amortized cost | Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	421,457
Amortized cost | Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	19,394
Amortized cost | Accounts receivable, excluding sales taxes receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	54,636
Amortized cost | Marketable securities
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Amortized cost | Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Amortized cost | Loan receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	10,096
Amortized cost | Lease Receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	4,256
FVTPL
Disclosure of fair value measurement of assets [line items]
Financial Assets	59,382	$ 53,582	$ 86,409
FVTPL | Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Accounts receivable, excluding sales taxes receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Marketable securities
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	59,382
FVTPL | Loan receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
FVTPL | Lease Receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI
Disclosure of fair value measurement of assets [line items]
Financial Assets	3,751	$ 7,066	$ 143,248
Designated FVTOCI | Cash and cash equivalents
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Restricted cash
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Accounts receivable, excluding sales taxes receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Marketable securities
Disclosure of fair value measurement of assets [line items]
Financial Assets	3,751
Designated FVTOCI | Derivatives
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Loan receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	0
Designated FVTOCI | Lease Receivable
Disclosure of fair value measurement of assets [line items]
Financial Assets	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Summary of Financial Instruments Measured at Fair Value (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2019
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	$ 2,604,731	$ 2,779,921
Financial Liabilities	567,031	656,695
Level 3 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	374	19,054	$ 28,137
At fair value | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	374	19,054
At fair value | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	91,939	1,827
At fair value | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	3,751	7,066
At fair value | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	59,382	53,582
At fair value | Level 1 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 1 | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	88,860	0
At fair value | Level 1 | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	3,751	6,066
At fair value | Level 1 | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	0	0
At fair value | Level 2 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 2 | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	3,079	1,827
At fair value | Level 2 | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	0	0
At fair value | Level 2 | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	42,477	37,480
At fair value | Level 3 | Contingent consideration payable
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	374	19,054
At fair value | Level 3 | Derivative liability
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Liabilities	0	0
At fair value | Level 3 | Marketable securities
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	0	1,000
At fair value | Level 3 | Derivative assets
Disclosure Of Fair Value Measurements Of Assets And Liabilities [Line Items]
Financial Assets	$ 16,905	$ 16,102

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Continuity Schedule of Contingent Consideration Payable (Details) - CAD ($) $ in Thousands	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	$ 656,695
Ending balance	567,031	$ 656,695
Contingent consideration payable | Level 3
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	19,054	28,137
Additions	100	138
Unrealized gain (loss) from changes in fair value	30	(2,357)
Payments	(18,810)	(6,864)
Ending balance	374	19,054
Contingent consideration payable | Level 3 | CanvasRx
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	0	1,985
Additions	0	0
Unrealized gain (loss) from changes in fair value	0	8
Payments	0	(1,993)
Ending balance	0	0
Contingent consideration payable | Level 3 | H2
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	0	1,231
Additions	0	0
Unrealized gain (loss) from changes in fair value	0	(49)
Payments	0	(1,182)
Ending balance	0	0
Contingent consideration payable | Level 3 | Whistler
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	18,766	24,771
Additions	0	0
Unrealized gain (loss) from changes in fair value	44	(2,316)
Payments	(18,810)	(3,689)
Ending balance	0	18,766
Contingent consideration payable | Level 3 | Reliva, LLC (“Reliva”)
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	138	0
Additions	0	138
Unrealized gain (loss) from changes in fair value	(14)	0
Payments	0	0
Ending balance	124	138
Contingent consideration payable | Level 3 | Immaterial transactions
Reconciliation of changes in fair value measurement, liabilities [abstract]
Beginning balance	150	150
Additions	100	0
Unrealized gain (loss) from changes in fair value	0	0
Payments	0	0
Ending balance	$ 250	$ 150

Fair Value of Financial Instr_6

Fair Value of Financial Instruments - Narrative (Details) - Contingent consideration payable $ in Millions	12 Months Ended
	Jun. 30, 2021CAD ($)month	Jun. 30, 2020CAD ($)month
Estimated probability of achieving milestones
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Percentage of reasonably possible decrease in unobservable input, liabilities	10.00%	10.00%
Decrease in fair value measurement due to reasonably possible decrease in unobservable input, liabilities		$ (1.9)
Discount rate
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Percentage of reasonably possible decrease in unobservable input, liabilities	5.00%	5.00%
Percentage of reasonably possible increase in unobservable input, liabilities	5.00%	5.00%
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities		$ (0.2)
Expected timing of achieving milestones
Disclosure of significant unobservable inputs used in fair value measurement of liabilities [line items]
Increase (decrease) in fair value measurement due to reasonably possible increase in unobservable input, liabilities	$ 0	$ (0.1)
Months delayed expected timing of achieving milestones | month	6	6

Financial Instruments Risk - Cr

Financial Instruments Risk - Credit Risk Narrative (Details) - Credit risk - CAD ($) $ in Millions	Jun. 30, 2021	Jun. 30, 2020
Disclosure of detailed information about borrowings [line items]
Accounts receivables, non-government wholesale customers	$ 7	$ 2.2
Provision for expected credit losses	$ 5.4	$ 1.7

Financial Instruments Risk - Sc

Financial Instruments Risk - Schedule of Aging of Receivables (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	$ 42,030	$ 45,199
Credit risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	42,030	45,199
Credit risk | 0 – 60 days
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	36,195	34,167
Credit risk | 61+ days
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade receivables	$ 5,835	$ 11,032

Financial Instruments Risk - _2

Financial Instruments Risk - Schedule of Contractual Cash Flows from Lease Receivables (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	$ 5,565
Unearned finance income	(331)
Total lease receivable	5,234
Current	978	$ 0
Long-term	4,256	$ 0
Next 12 months
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	1,103
Over 1 year to 2 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	1,315
Over 2 years to 3 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	1,375
Over 3 years to 4 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	1,028
Over 4 years to 5 years
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	346
Thereafter
Disclosure of maturity analysis of finance lease payments receivable [line items]
Undiscounted lease payments receivable	$ 398

Financial Instruments Risk - _3

Financial Instruments Risk - Schedule of Accounts Payable and Accrued Liabilities (Details) - CAD ($) $ in Thousands	Jun. 30, 2021	Jun. 30, 2020
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade and other current payables	$ 57,944	$ 95,574
Liquidity risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Trade payables	13,277	19,706
Accrued liabilities	29,883	42,910
Payroll liabilities	9,247	23,752
Excise tax payable	4,672	6,770
Other payables	865	2,436
Trade and other current payables	$ 57,944	$ 95,574

Financial Instruments Risk - _4

Financial Instruments Risk - Schedule of Gross Contractual Obligations (Details) - Liquidity risk $ in Thousands	Jun. 30, 2021CAD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	$ 731,447
Accounts payable and accrued liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	57,944
Convertible notes and interest
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	498,229
Lease liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	144,034
Contingent consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	31,240
Next 12 months
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	122,933
Next 12 months | Accounts payable and accrued liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	57,944
Next 12 months | Convertible notes and interest
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	23,522
Next 12 months | Lease liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	10,227
Next 12 months | Contingent consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	31,240
Over 1 year – 3 years
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	501,059
Over 1 year – 3 years | Accounts payable and accrued liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
Over 1 year – 3 years | Convertible notes and interest
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	474,707
Over 1 year – 3 years | Lease liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	26,352
Over 1 year – 3 years | Contingent consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
Over 3 years – 5 years
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	20,902
Over 3 years – 5 years | Accounts payable and accrued liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
Over 3 years – 5 years | Convertible notes and interest
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
Over 3 years – 5 years | Lease liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	20,902
Over 3 years – 5 years | Contingent consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
> 5 years
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	86,553
> 5 years | Accounts payable and accrued liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
> 5 years | Convertible notes and interest
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	0
> 5 years | Lease liabilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	86,553
> 5 years | Contingent consideration payable
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial liabilities	$ 0

Financial Instruments Risk - Li

Financial Instruments Risk - Liquidity Risk Narrative (Details)	Jan. 26, 2021CAD ($)shares	Jan. 26, 2021USD ($)$ / sharesshares	Nov. 16, 2020CAD ($)shares	Nov. 16, 2020USD ($)shares	Oct. 09, 2020CAD ($)shares	Apr. 30, 2021CAD ($)	Jun. 30, 2021CAD ($)facility$ / sharesshares	Jun. 30, 2021USD ($)facility$ / sharesshares	Jun. 30, 2020CAD ($)$ / sharesshares	Jun. 30, 2020USD ($)$ / sharesshares	Jun. 30, 2021USD ($)shares	Jun. 01, 2021CAD ($)	Dec. 31, 2020CAD ($)shares	Nov. 30, 2020$ / shares	Oct. 09, 2020$ / shares	May 11, 2020shares	May 10, 2020shares	Jun. 30, 2019CAD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Number of shares issued (in shares) | shares																110,089,377	1,321,072,394
Warrants, exercised (in shares) | shares							491,500	491,500	992,918	992,918
Disposal of property, plant and equipment							$ 19,241,000		$ 1,247,000
Cash and cash equivalents							$ 421,457,000		162,179,000									$ 172,727,000
Shelf prospectus, amount allowed											$ 1,000,000,000
Facility B
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings												$ 88,700,000
Production Facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Number of production facilities sold | facility							2	2
Disposal of property, plant and equipment							$ 13,900,000
Derivatives and convertible debentures at FVTPL | Convertible Debentures | High Tide
Disclosure of nature and extent of risks arising from financial instruments [line items]
Principal amount converted						$ 3,000,000
Derivatives and convertible debentures at FVTPL | Warrants | High Tide
Disclosure of nature and extent of risks arising from financial instruments [line items]
Warrants, exercised (in shares) | shares							7,936,507	7,936,507
Exercise cost of warrants							$ 4,000,000
Cann Group | Marketable securities designated at FVTOCI
Disclosure of nature and extent of risks arising from financial instruments [line items]
Number of shares sold (in shares) | shares					31,956,347
Share price (in CAD per share) | $ / shares															$ 0.20
Proceeds from sale of common shares					$ 5,900,000
High Tide | Marketable securities designated at FVTOCI
Disclosure of nature and extent of risks arising from financial instruments [line items]
Number of shares sold (in shares) | shares							18,650,197	18,650,197
Proceeds from sale of common shares							$ 11,800,000
Average share price (in CAD per share) | $ / shares							$ 0.64
2019 At-the-Market Program
Disclosure of nature and extent of risks arising from financial instruments [line items]
Net proceeds							$ 278,500,000	$ 210,364,000	$ 573,417,000	$ 426,819,000
ATM supplement, amount remaining							$ 0						$ 0
Number of shares issued (in shares) | shares							0				0		0
Shares issued through equity financings (in shares) | shares							42,359,118	42,359,118	21,009,339	21,009,339
Average share price (in CAD per share) | (per share)							$ 6.71	$ 5.07	$ 27.85	$ 20.73
November Unit Offering
Disclosure of nature and extent of risks arising from financial instruments [line items]
Share price (in CAD per share) | $ / shares														$ 7.50
Gross proceeds from issuing shares			$ 226,200,000	$ 172,500,000
Shares issued through equity financings (in shares) | shares			23,000,000	23,000,000
January Unit Offering
Disclosure of nature and extent of risks arising from financial instruments [line items]
Share price (in CAD per share) | $ / shares		$ 10.45
Gross proceeds from issuing shares	$ 175,800,000	$ 137,900,000
Shares issued through equity financings (in shares) | shares	13,200,000	13,200,000
2021 At-The-Market Program
Disclosure of nature and extent of risks arising from financial instruments [line items]
ATM supplement, additional amount allowed, common shares											$ 300,000,000

Financial Instruments Risk - Ma

Financial Instruments Risk - Market Risk Narrative (Details) $ in Thousands	12 Months Ended
	Jun. 30, 2021CAD ($)	Jun. 30, 2020CAD ($)	Jun. 30, 2021USD ($)	Jun. 01, 2021CAD ($)	Jun. 30, 2020USD ($)	Jun. 30, 2019CAD ($)	Jan. 24, 2019CAD ($)	Jan. 24, 2019USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Aggregate fair value, warrants outstanding	$ 88,860,000	$ 0	$ 71,684		$ 0
Currency risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Reasonably possible change in variable	10.00%		10.00%
Change in risk variable, impact on net loss	$ 40,000,000	41,800,000
Change in risk variable, impact on comprehensive loss	$ 4,700,000	2,600,000
Interest rate risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Reasonably possible change in variable	0.10%		0.10%
Change in risk variable, impact on net loss	$ 400,000	500,000
Change in risk variable, impact on comprehensive loss	$ 400,000	500,000
Price risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Reasonably possible change in variable	10.00%		10.00%
Change in risk variable, impact on net loss	$ 15,200,000	6,100,000
Change in risk variable, impact on comprehensive loss	15,200,000	6,100,000
Warrants | Currency risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Aggregate fair value, warrants outstanding			$ 71,700
Convertible debenture, January 2019
Disclosure of nature and extent of risks arising from financial instruments [line items]
Notional amount							$ 460,600,000	$ 345,000
Convertible debenture, January 2019 | Currency risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Notional amount			$ 345,000
Facility B
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings				$ 88,700,000
Facility B | Interest rate risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings	88,700,000	117,500,000
Term loan credit facilities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Borrowings	$ 0	$ 113,921,000				$ 139,900,000

Capital Management (Details)

Capital Management (Details) - CAD ($) $ in Billions	Jun. 30, 2021	Jun. 30, 2020
Disclosure of notes and other explanatory information [Abstract]
Shareholders' equity and debt	$ 2.4	$ 2.7

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	Sep. 27, 2021USD ($)
Events after reporting period [Abstract]
Participation agreement, amount of risks insured	$ 25