Integra Resources (ITRG) 40-F 30 Mar 22 2021 FY Annual report (Canada) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2021shares
Document Information [Line Items]
Entity Registrant Name	INTEGRA RESOURCES CORP.
Entity Central Index Key	0001722387
Document Type	40-F
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2021
Trading Symbol	ITRG
Security Exchange Name	NYSE
Title of 12(b) Security	Common Shares
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Document Annual Report	true
Document Registration Statement	false
Entity File Number	001-39372
Entity Tax Identification Number	98-1431670
Entity Incorporation, State or Country Code	A1
Entity Address, Address Line One	1050-400 Burrard Street
Entity Address, City or Town	Vancouver
Entity Address, State or Province	BC
Entity Address, Country	CA
Entity Address, Postal Zip Code	V6C 3A6
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
City Area Code	604
Local Phone Number	416-0576
Entity Common Stock, Shares Outstanding	62,598,209
Annual Information Form	true
Audited Annual Financial Statements	true
Auditor Firm ID	1930
Auditor Location	Vancouver, British Columbia
Auditor Name	Jenny Lee
Business Contact [Member]
Document Information [Line Items]
Contact Personnel Name	CT Corporation System
Entity Address, Address Line One	1015 15th Street N.W.
Entity Address, Address Line Two	Suite 1000
Entity Address, City or Town	DC
Entity Address, State or Province	WA
Entity Address, Postal Zip Code	20005
City Area Code	202
Local Phone Number	572-3133

Consolidated Statements of Fina

Consolidated Statements of Financial Position - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
Current Assets
Cash and cash equivalents	$ 14,337,078	$ 29,061,142	$ 24,117,144	$ 24,117,144
Receivables and prepaid expenses	721,556	663,585	546,114
Loan receivable - current portion	47,830	24,752	0
Total Current Assets	15,106,464	29,749,479	24,663,258
Long-Term Deposits	33,294	23,723	16,262
Restricted Cash	18,147	18,144	1,484,941
Loan receivable - non-current portion	119,608	115,248	0
Property, Plant and Equipment	2,631,827	1,642,727	1,105,696	1,105,696
Right-of-Use Assets	759,711	852,642	729,374	729,374
Exploration and Evaluation Assets	56,491,140	56,809,632	47,235,079
Total Assets	75,160,191	89,211,595	75,234,610
Current Liabilities
Trade and other payables	2,487,332	2,628,158	1,009,048
Current reclamation and remediation liability	1,875,298	1,919,876	1,785,602
Current lease liability	460,690	369,708	235,323
Current equipment financing liability	202,577	132,351	0
Due to related parties	693,344	641,541	392,463
Total Current Liabilities	5,719,241	5,691,634	3,422,436
Long-Term Lease Liability	380,035	565,163	552,080
Long-Term Equipment Financing Liability	394,960	360,707	0
Reclamation and Remediation Liability	39,590,952	40,767,949	32,332,167
Total Liabilities	46,085,188	47,385,453	36,306,683
Shareholders' Equity
Share Capital	122,010,028	103,147,710	79,744,984
Reserves	7,124,353	5,834,550	4,140,664
Accumulated Other Comprehensive Income	212,831	182,446	2,131,419
Accumulated Deficit	(100,272,209)	(67,338,564)	(47,089,140)
Total Equity	29,075,003	41,826,142	38,927,927	$ 38,927,927
Total Liabilities and Equity	$ 75,160,191	$ 89,211,595	$ 75,234,610

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - USD ($) shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
General and Administrative Expenses
Depreciation - Property, plant and equipment	$ (467,703)	$ (302,470)
Depreciation - Right-of-use assets	(460,254)	(305,389)
Compensation and benefits	(2,428,809)	(2,061,723)
Corporate development and marketing	(303,034)	(613,724)
Office and site administration expenses	(1,586,233)	(713,011)
Professional fees	(295,971)	(416,906)
Regulatory fees	(225,448)	(257,825)
Stock-based compensation	(1,863,085)	(1,693,886)
Total General and Administrative Expenses	(7,630,537)	(6,364,934)
Exploration and Evaluation Expenses	(24,072,394)	(12,774,217)
Operating Loss	(31,702,931)	(19,139,151)
Other Income (Expense)
Interest income	39,725	203,887
Interest income - Loan receivable	7,624	0
Lease interest expenses	(76,345)	(68,785)	$ (66,671)
Financing interest expenses	(37,410)	(21,847)
Rent income - sublease	71,797	48,026
Reclamation accretion expenses	(787,859)	(704,349)
Gain on equipment sold	6,800	15,550
Foreign exchange loss	(455,046)	(582,755)
Total Other Income (Expense)	(1,230,714)	(1,110,273)
Net Loss	(32,933,645)	(20,249,424)
Other Comprehensive Income (Loss)
Foreign exchange translation	30,385	(1,948,973)
Presentation currency translation difference	450,366	2,406,085
Other Comprehensive Income	480,751	457,112
Comprehensive Loss	$ (32,452,894)	$ (19,792,312)
Net Loss Per Share
- basic and diluted	$ (0.58)	$ (0.41)
Weighted Average Number of Shares (000's
- basic and diluted (000's)	57,032	49,844

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($)	Share Capital [Member]	Reserves Equity Incentive Awards [Member]	Reserves Warrants [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Deficit [Member]	Total
Balance at Dec. 31, 2019	$ 79,744,984	$ 3,415,790	$ 724,874	$ 2,131,419	$ (47,089,140)	$ 38,927,927
Balance (Shares) at Dec. 31, 2019						47,823,177
Shares issued for cash	23,069,000					$ 23,069,000
Shares issued for cash (Shares)						6,785,000
Share issue cost - cash	(2,072,359)					$ (2,072,359)
Share-based payments		1,693,886				1,693,886
Presentation currency translation difference	2,406,085					2,406,085
Other comprehensive income (loss)				(1,948,973)		(1,948,973)
Net loss					(20,249,424)	(20,249,424)
Balance at Dec. 31, 2020	103,147,710	5,109,676	724,874	182,446	(67,338,564)	$ 41,826,142
Balance (Shares) at Dec. 31, 2020						54,608,177
Shares issued for cash - ATM	1,674,621					$ 1,674,621
Shares issued for cash - ATM (Shares)						516,950
Shares issued for cash - financing	17,301,750					$ 17,301,750
Shares issued for cash - financing (Shares)						6,785,000
Share issue cost - cash	(1,441,386)					$ (1,441,386)
Share-based payments						1,863,085
Share-based payments - equity incentive awards		1,863,085				1,863,085
Options exercised	605,367	(229,214)				$ 376,153
Options exercised (Shares)						193,066
RSUs vested - share issuance	271,600	(365,096)				$ (93,496)
RSUs vested - share issuance (Shares)						67,019
RSU vested - cash redemption		21,028				$ 21,028
Presentation currency translation difference	450,366					450,366
Other comprehensive income (loss)				30,385		30,385
Net loss					(32,933,645)	(32,933,645)
Balance at Dec. 31, 2021	$ 122,010,028	$ 6,399,479	$ 724,874	$ 212,831	$ (100,272,209)	$ 29,075,003
Balance (Shares) at Dec. 31, 2021						62,170,212

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operations
Net loss	$ (32,933,645)	$ (20,249,424)
Adjustments to reconcile net loss to cash flow from operating activities:
Depreciation - Property, plant and equipment	467,703	302,470
Depreciation - Right-of-use assets	460,254	305,389
Lease interest expenses	76,345	68,785
Financing interest expenses	0	21,847
Reclamation accretion expenses	787,859	704,349
Reclamation expenditures	(1,585,396)	(1,480,166)
Unrealized foreign exchange loss	483,490	411,908
Share-based payment	1,863,085	1,693,886
Net change in non-cash working capital items:
Receivables, prepaid expenses and other assets	(63,008)	(111,235)
Loan receivable	(35,000)	(132,877)
Lease liabilities	(80,701)	(72,268)
Financing liabilities	0	47,481
Trade and other payables	(6,288)	1,412,600
Due to related parties	51,803	228,916
Cash flow used in operating activities	(30,513,499)	(16,848,339)
Investing
Additions to property, plant and equipment	(1,187,311)	(314,009)
Long-term investments	74	1,392,510
Loan receivable - principal portion	7,562	0
Property acquisition costs	(112,950)	(165,250)
Cash flow provided by (used in) investing activities	(1,292,625)	913,251
Financing
Issuance of common shares - ATM & financing	18,976,371	23,069,000
Issuance of common shares - Options & RSUs	303,685	0
Share issue costs	(1,581,119)	(1,850,464)
Lease principal payments	(460,671)	(270,122)
Financing principal payments	(156,206)	(69,328)
Cash flow provided by financing activities	17,082,060	20,879,086
Increase (Decrease) in cash and cash equivalents	(14,724,064)	4,943,998
Cash and cash equivalents at beginning of year	29,061,142	24,117,144
Cash and cash equivalents at end of year	$ 14,337,078	$ 29,061,142

NATURE OF OPERATIONS

NATURE OF OPERATIONS	12 Months Ended
	Dec. 31, 2021
Disclosure Of Nature Of Operations [Abstract]
NATURE OF OPERATIONS [Text Block]	1. NATURE OF OPERATIONS Integra Resources Corp. ("Integra" or the "Company"), formerly Mag Copper Limited, was incorporated on April 15, 1997 as Berkana Digital Studios Inc. On December 4, 1998, the name of the Company was changed to Claim Lake Resource Inc. and on March 31, 2005, the Company changed its name to Fort Chimo Minerals Inc. On January 1, 2009, the Company amalgamated with its wholly-owned subsidiary, Limestone Basin Exploration Ltd. The amalgamated company continued to operate as Fort Chimo Minerals Inc. On June 14, 2011, the Company changed its name to Mag Copper Limited and on August 11, 2017, the Company changed its name to Integra Resources Corp. The Company's head office is located at 1050 - 400 Burrard Street, Vancouver, BC V6C 3A6 and its registered office is located at 2200 HSBC Building, 885 West Georgia Street Vancouver, BC V6C 3E8. The Company trades on the TSX Venture under the trading symbol "ITR". The common shares of the Company began trading on the NYSE American under the ticker "ITRG" on July 31, 2020. The common shares ceased trading on the OTCQX concurrently with the NYSE American listing. Integra is a development stage company engaged in the acquisition, exploration, and development of mineral properties in the Americas. The primary focus of the Company is advancement of its DeLamar Project, consisting of the neighboring DeLamar and Florida Mountain Gold and Silver Deposits ("DeLamar" or the "DeLamar Project") in the heart of the historic Owyhee County mining district in southwestern Idaho. The Company is currently focused on resource growth through brownfield and greenfield exploration and the start of feasibility level studies designed to advance the DeLamar Project towards a potential construction decision. The COVID-19 global outbreak may have an impact on the Company's business. Management has put in place all necessary measures to protect its employees' safety and to secure essential site activities. The Company continues to monitor the situation and the impact the virus may have on the DeLamar Project. Should the virus spread or/and travel restrictions re-instated, the Company's ability to advance the DeLamar Project may be impacted. Similarly, the Company's ability to obtain financing and the ability of the Company's vendors, suppliers, consultants, and partners to meet obligations may be impacted as a result of COVID-19 and efforts to contain the virus.

BASIS OF PREPARATION

BASIS OF PREPARATION	12 Months Ended
	Dec. 31, 2021
BASIS OF PREPARATION [Abstract]
BASIS OF PREPARATION [Text Block]	2. BASIS OF PREPARATION 2.1 Statement of Compliance These consolidated financial statements, including comparatives, have been prepared in accordance with and using accounting policies in full compliance with the International Financial Reporting Standards ("IFRS") and International Accounting Standards ("IAS") issued by the International Accounting Standards Board ("IASB") and Interpretations of the IFRS Interpretations Committee ("IFRIC"), effective for the Company's reporting for the year ended December 31, 2021. These consolidated financial statements were authorized by the Board of Directors of the Company on March 30, 2022. 2.2 Significant Accounting Policies (a) Basis of Consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: Integra Resources Holdings Canada Inc., Integra Resources Holdings U.S. Inc., and DeLamar Mining Company. All intercompany balances and transactions are eliminated upon consolidation. (b) Basis of Measurement These consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments that have been measured at fair value. In addition, these consolidated financial statements have been prepared using the accrual accounting basis, except for cash flow information. (c) Foreign Currency Translation The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional currency of the Canadian parent company and its Canadian subsidiary is the Canadian dollar ("CAD"). The functional currency of the Company's two US subsidiaries is the US dollar ("USD"). The presentation currency of the Company was the Canadian dollar up to September 30, 2021. The Company changed its presentation currency to the US dollar as of December 31, 2021 (see Note 2.2 (d)). Foreign currency transactions and balances Foreign currency transactions are recorded initially at the exchange rates prevailing at the transactions' dates. At each subsequent reporting period: Foreign currency monetary items are reported at the closing rate at the date of the statement of financial position; Non-monetary items carried at historical rates are reported at the closing rate at transactions' dates; Non-monetary items carried at fair value are reported at the rates that existed when the fair values were determined. When a foreign currency transaction involves an advance payment or receipt, the date of the transaction for the purpose of determining the exchange rate to use on initial recognition of the related asset, expense or income is the date on which an entity initially recognized the non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in net income (loss), with one exception. Exchange differences arising from the translation of the net investment in foreign entities are recognized in a separate component of equity, foreign currency translation reserve. When a foreign operation is sold, such exchange differences are recognized in net income (loss) as part of the gain or loss on sale. Translation of subsidiary results into the presentation currency The operating results and statements of financial position of the parent's company and its Canadian subsidiary which have the Canadian dollar as a functional currency have been translated into US dollars as follows: i) ii) iii) When a foreign operation is disposed of, the cumulative amount of the exchange differences recognized in other comprehensive income (loss) and accumulated in the separate component of equity relating to that foreign operation shall be recognized in profit or loss when the gain or loss on disposal is recognized. (d) Presentation Currency Change The Company has changed its presentation currency as of December 31, 2021 from the Canadian dollar to the US dollar, to better reflect the Company's business activities and most of the Company's assets and liabilities are held in its US subsidiaries hence denominated in US dollars. No changes were made to the Company's functional currencies, as per the management's assessment based on the IAS 21 recommendations, which will be performed on a quarterly basis. The presentation currency change is regulated by IAS 8. Translation of the consolidated financial statements has been performed retroactively. The Company is not required to re-file previously filed financial statements or to revise its previous tax returns. The comparative periods in these consolidated financial statements for the year ended December 31, 2021 have been restated from CAD to USD (see Note 21). In order to satisfy the requirements of IAS 21 - The effects of changes in foreign exchange rates with respect to the change in presentation currency, these consolidated financial statements for the year ended December 31, 2021 have been translated from CAD to USD using the following procedures: - - - - (e) Cash and Cash Equivalents Cash and cash equivalents are carried in the consolidated statements of financial position at fair value. Cash and cash equivalents consist of cash on deposit with banks and highly liquid investments that are readily convertible to known amounts of cash or have maturity dates at the date of purchase of three months or less. Restricted cash is cash held in a bank account that is not available for the Company's general use. (f) Exploration and Evaluation Properties, and Mineral Properties Exploration and Evaluation Properties Exploration expenditures are the costs incurred in the initial search for mineral deposits with economic potential or in the process of obtaining more information about existing mineral deposits. Exploration expenditures typically include costs associated with prospecting, sampling, mapping, drilling and other work involved in searching for minerals. Evaluation expenditures are the costs incurred to establish the technical and commercial viability of developing mineral deposits identified through exploration activities or by acquisition. Evaluation expenditures include the cost of: (i) (ii) (iii) (iv) (v) License costs paid in connection with a right to explore in an existing exploration area are expensed as incurred. Once the legal right to explore has been acquired, exploration and evaluation expenditure is charged to profit or loss as incurred, unless it is concluded that a future economic benefit is more likely than not to be realized. In evaluating if expenditures meet the criteria to be capitalized, several different sources of information are utilized. The information that is used to determine the probability of future benefits depends on the extent of exploration and evaluation that has been performed. Exploration and evaluation expenditures incurred on a license where a NI 43-101 - Standards of Disclosure for Mineral Projects ("43-101") compliant resource has not yet been established are expensed as incurred until sufficient evaluation has occurred in order to establish a 43-101 compliant resource and on completion of a pre-feasibility study. Costs expensed during this phase are included in "exploration and evaluation expenses" in the consolidated statements of operations and comprehensive loss. Costs of acquiring exploration and evaluation assets are capitalized. They are subsequently measured at cost less accumulated impairment. Once development is sanctioned, exploration and evaluation assets are tested for impairment and transferred from "Exploration and Evaluation Assets" to "Mineral Properties and Deferred Development Costs" or "Property, Plant & Equipment" depending on the nature of the asset. No amortization is charged during the exploration and evaluation phase. Mineral Properties Mine development costs are capitalized if management determines that there is sufficient evidence to support probability of generating positive economic returns in the future. A mineral resource is considered to have economic potential when the technical feasibility and commercial viability of extraction of the mineral resource is demonstrable considering long-term metal prices. Prior to capitalizing such costs, management determines if there is a probable future benefit that will contribute to future cash inflows, the Company can obtain the benefit and control access to it, and if the transaction or event giving rise to the benefit has already occurred. If the Company does not have sufficient evidence to support the probability of generating positive economic returns in the future, mine development costs are expensed in the consolidated statements of operations and comprehensive loss. Amortization and Depletion Exploration and evaluation assets and Mineral properties are not subject to depletion or amortization until a commercial production starts - they are tested for impairment when circumstances indicate that the carrying value may not be recoverable. Disposal At the disposal, gains or losses of an item within Exploration and Evaluation Properties, or Mineral Properties are calculated as the difference between the proceeds from disposal and the carrying amount. Those gains or losses are recognized net within other income in profit or loss. (g) Plant, Property and Equipment Equipment items are recorded at cost and depreciated over their estimated useful lives. The cost of an item includes the purchase price and directly attributable costs to bring the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. The Company's capitalization threshold is $2,500. Where an equipment item comprises major components with different useful lives, the components are accounted for as separate items of equipment. Equipment items are depreciated on a straight-line basis over their estimated useful lives at the following rates: Computers and software 30% Office furniture and equipment 20% Vehicles 30% Buildings and office improvements 4% Exploration building and water wells 10% Roads 8% Exploration equipment 20% Water treatment equipment 20% Permanent reclamation equipment 30% Development equipment 8% Land is not depreciated. When assets are retired or sold, the costs and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is reflected in the consolidated statements of operations and comprehensive loss. (h) Leased Assets Lessees are required to initially recognize a lease liability for the obligation to make lease payments and a right-of-use asset for the right to use the underlying asset for the lease term. The right-to-use asset is initially measured at cost, which comprises the initial amount of the lease liability, adjusted for lease prepayments, lease incentives received, the lessee's initial direct cost (e.g., commissions) and an estimate of restoration, removal and dismantling costs. The lease liability is initially measured at the present value of the lease payments to be made over the lease term, using the implicit interest rate (if available) or incremental borrowing rate for the present value determination. Subsequently, lessees accrete the lease liability to reflect interest and reduce the liability to reflect lease payments made, and the related right-of-use asset is depreciated in accordance with the depreciation requirements of IAS 16 Property, Plant and Equipment. Impairment of Assets. (i) Impairment of Non-Financial Assets The Company's mineral properties and equipment are reviewed for any indication of impairment at each financial reporting date or at any time if any indications of impairment surface. If any such indication exists, an estimate of the recoverable amount is undertaken, being the higher of an asset's fair value less costs to sell and the asset's value in use. If the asset's carrying amount exceeds its recoverable amount, then an impairment loss is recognized in net income or loss for the period, and the carrying value of the asset on the consolidated statements of financial position is reduced to its recoverable amount. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. Fair value of mineral properties is generally determined as the present value of the estimated future cash flows expected to arise from the continued use of the asset, including any expansion prospects, discounted by an appropriate pre-tax discount rate to arrive at a net present value. Value in use is determined as the present value of the estimated future cash flows expected to arise from the continued use of the asset in its present form and from its ultimate disposal. Value in use is determined by applying assumptions specific to the Company's continued use which includes future development. As such, these assumptions may differ from those used in calculating fair value. In testing for indicators of impairment and performing impairment calculations, assets are grouped in cash-generating units, which are identified as the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets. The estimates of future discounted cash flows are subject to risks and uncertainties including estimated production, grades, recoveries, future metals prices, discount rates, exchange rates and operating costs. Non-financial assets other than goodwill that have suffered an impairment are evaluated for possible reversal of the impairment whenever events or changes in circumstances indicate that the impairment may have reversed. When a reversal of a previous impairment is recorded, the reversal amount is adjusted for depreciation that would have been recorded had the impairment not been recorded. (j) Share Capital Financial instruments issued by the Company are classified as equity only to the extend that they do not meet the definition of a financial liability or financial asset. The Company's common shares and share warrants are classified as equity instruments. If the Company issues units as part of financing, consisting of both common shares and common share purchase warrants, the fair value of the warrants is determined using the Black-Scholes pricing model, and the remaining value is assigned to the common shares. Equity-settled share-based compensation arrangements as per the Company's equity incentive plan (which includes stock options, restricted share units, and deferred share units) are measured at fair value at the date of grant and recorded within equity. The Company recognizes compensation expense for all stock options based on the fair value of the options on the date of grant which is determined using the Black-Scholes option pricing method. For equity settled restricted and deferred share units, compensation expense is recognized based on the quoted market value of the shares. The fair value at grant date of all share-based compensation is recognized as compensation expense over the vesting period, with a corresponding credit to shareholders' equity. The amount recognized as an expense is reversed to reflect stock options, restricted share units and deferred share units forfeited, so no expense will remain in the financial records in relation to the forfeited agreements. (k) Reclamation and Remediation Provisions The Company's mining and exploration activities are subject to various laws and regulations governing the protection of the environment. The Company recognizes the cost of future reclamation and remediation as a liability when: the Company has a legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and a reasonable estimate of the obligation can be made. The liability is measured initially by discounting expected costs to the net present value using pre-tax rates and risk assumptions specific to the liability. The resulting cost is capitalized to the carrying value of the related assets, or expensed to exploration, evaluation and development expenses where there is no carrying value of the related assets. In subsequent periods, the liability is adjusted for accretion of the discount with the offsetting amount charged to the consolidated statements of operations and comprehensive loss as finance cost. Any change in the amount or timing of the underlying cash flows is adjusted to the carrying value of the liability, with the offsetting amount recorded as an adjustment to the reclamation and remediation provision cost included in mineral properties or exploration, evaluation and development expenses. Any amount charged to the carrying value of assets is depreciated over the remaining life of the relevant assets. It is reasonably possible that the ultimate cost of remediation and reclamation could change in the future due to uncertainties associated with defining the nature and extent of environmental disturbance, the application of laws and regulations by regulatory authorities, changes in remediation technology and changes in discount rates. The Company reviews its reclamation and remediation provision at least annually and as evidence becomes available indicating that its remediation and reclamation liabilities may have changed. Any such changes in costs could materially impact the future amounts recorded as reclamation and remediation obligations. (l) Income Taxes Income tax is recognized in net income or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized directly in equity. Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are determined based on differences between the financial statement carrying values of existing assets and liabilities and their respective income tax bases (temporary differences), and tax loss carry forwards. Deferred tax assets and liabilities are measured using enacted or substantively enacted tax rates expected to be in effect when the temporary differences are likely to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is included in net income in the period in which the change is substantively enacted. The amount of deferred tax assets recognized is limited to the amount that is, in management's estimation, probable that future taxable profits will be available against which the asset can be utilized. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis. (m) Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Stock options and share purchase warrants are typically dilutive when the Company has net income for the period and the average market price of the common shares during the period exceeds the exercise price of the stock option and/or share purchase warrant. The Company follows the treasury stock method for the calculation of diluted earnings per share. That method assumes that outstanding stock options and warrants with an average exercise price below the market price, are exercised and the assumed proceeds are used to repurchase common shares of the Company at the average market price of the common shares for the period. Under this method, diluted earnings per share are calculated by dividing net earnings for the period by the diluted weighted average shares outstanding during the period. (n) Contingencies Due to the size, complexity, and nature of the Company's operations, various legal and tax matters are outstanding from time to time. In case that management's estimate of the future resolution of these events changes, the Company will recognize the effects of those changes in the consolidated financial statements on the date such changes occur. (o) Financial Instruments The classification and measurement of financial assets is based on the purpose for which the financial assets were acquired. The classification of investments in debt instruments is driven by the Company's business models for managing its financial assets and whether the contractual cash flows represent solely payments of principal and interest ("SPPI"). Investments in debt instruments are measured at amortized cost if the business model is to hold the instrument for collection of contractual cash flows and those cash flows are solely principal and interest. If the business model is not to hold the debt instrument, it is classified as FVTPL. Equity instruments that are held for trading (including all equity derivative instruments) are classified as FVTPL. For other equity instruments, the Company can elect (on an instrument-by-instrument basis) to designate them as FVTOCI on the acquisition day. Financial assets are initially measured at fair value and are subsequently measured at either (i) amortized cost; (ii) fair value through other comprehensive income, or (iii) at fair value through profit or loss. • Amortized cost Financial assets classified and measured at amortized cost are those assets that are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and the contractual terms of the financial asset give rise to cash flows that are SPPI. Financial assets classified at amortized cost are measured using the effective interest method. • Fair value through other comprehensive income ("FVTOCI") Financial assets classified and measured at FVTOCI are those assets that are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and the contractual terms of the financial asset give rise to cash flows that are SPPI. This classification includes certain equity instruments for which an entity is allowed to make an irrevocable election to classify the equity instruments, on an instrument-by-instrument basis, that would otherwise be measured at fair value through profit or loss ("FVTPL") to present subsequent changes in FVTOCI. • Fair value through profit or loss ("FVTPL") Financial assets classified and measured at FVTPL are those assets that do not meet the criteria to be classified at amortized cost or at FVTOCI. This category includes debt instruments whose cash flow characteristics are not SPPI or are not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell the financial asset. The expected credit loss impairment model is applicable to financial assets measured at amortized cost where any expected future credit losses are provided for, irrespective of whether a loss event has occurred as at the reporting date. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease is related to an event occurring after the impairment was recognized. Loan receivable This loan is regulated by the IFRS 9 - Financial instruments. The impairment test is based on the "expected credit loss" ("ECL") model. ECL is based on the evaluation of the range of possible outcomes, incorporating the time value of money (discount rate, based on the effective interest rate). It represents a probability-weighted estimate of the difference over the remaining life of the financial instrument between the present value of contractual cash flows and the present value of cash flows lenders expect to receive. It should be assessed for 12-month period (if there is no significant increase in credit risk since initial recognition) or for the whole term (if there is significant increase in credit risk since initial recognition). "12-month ECL" is the expected credit loss resulting from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over the 12-month period, but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12-month period. Financial liabilities are generally classified and measured at fair value at initial recognition and subsequently measured at amortized cost. Equipment Financing Liability The equipment financing liability is initially measured at the present value of the payments to be made over the financing term, using the implicit interest rate (if available) or incremental borrowing rate for the present value determination. Subsequently, equipment financing liability is accreted to reflect interest and the liability is reduced to reflect financing payments. Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities are derecognized when its contractual obligations are discharged or cancelled or expire. The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value. (p) Revenue from Contracts with Customers The Company recognizes revenue from the transfer of promised goods or services to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. To recognize revenue, the Company should identify the contract with customers, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to each obligation, and recognize revenue when a performance obligation is satisfied by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service). 2.3 Adoption of New Standards New Accounting Pronouncements Certain pronouncements were issued by the International Accounting Standards Board (IASB) that are mandatory for accounting periods on or after January 1, 2021. Integra adopted the following amendments in 2021. Interest Rate Benchmark Reform Phase II - IFRS 9 Financial Instruments, IAS 39 Financial Instruments, IFRS 7 Financial Instruments Disclosures, IFRS 4, Insurance Contracts, and IFRS 16, Leases - Amendments: In August 2020, IASB issued the second phase of this reform, addressing the effects of the reform on a company's financial statements that arise when an interest rate benchmark used to calculate interest on loans, leases, and hedge contracts is replaced with an alternative benchmark rate. It provides guidance on how to treat financial asserts and financial liabilities where the basis for determining the contractual cash flows changes due to the reform. The amendments are effective for annual periods beginning on or after January 1, 2021. No reinstatements of prior periods are required, except there could be some potential reinstatements of hedge relationships that were discontinued due to changes directly required by the reform. Amendments to IAS 16 PP&E - Proceeds before intendent use: In May 2020, the International Accounting Standards Board (IASB) issued amendments to update IAS 16 PP&E. The Accounting Standards Board (AcSB) completed its endorsement process and incorporated the amendments into Part I of the CPA Canada Handbook - Accounting in September 2020. In the process of making an item of PP&E available for its intended use, a company may produce and sell items - e.g. minerals extracted in the process of constructing an underground mine or oil and gas from testing wells before starting production. These amendments prohibit an entity from deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be available for use. Instead, the proceeds from selling such items, and the costs of producing those items, would be recognized in profit or loss. The amendments are effective for annual periods beginning on or after January 1, 2022. Integra has early adopted these amendments, as permitted. The Company assessed that these amendments have no impact on its consolidated financial statements. 2.4 Significant Accounting Estimates and Judgments The preparation of the consolidated financial statements in conformity with IFRS requires management to make judgments, estimates and assumptions which affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are based on historical experience and other factors considered to be reasonable and are reviewed on an ongoing basis. Revisions to estimates and the resulting effects on the carrying amounts of the Company's assets and liabilities are accounted for prospectively. The Company has identified the following areas where estimates, assumptions and judgments are made and where actual results may differ from the estimates under different assumptions and conditions and may materially affect financial results of the Company's consolidated statements of financial position reported in future periods. Significant Accounting Estimates (a) Mineral Resource and Assessment of Impairment The accuracy of resource estimates is a function of the quantity and quality of available data and assumptions made and judgments used in the geological and engineering interpretation and may be subject to revision based on various factors. Changes in resource estimates may impact the carrying value of mineral property, plant and equipment, the calculation of amortization and depletion, the capitalization of mine development costs, and the timing of cash flows related to reclamation and remediation provision. The Company reviews each asset or cash generating unit at each reporting date to determine whether there are any indicators of impairment. If any such indication exists, a formal estimate of recoverable amount is performed, and an impairment loss is recognized to the extent that the carrying amount exceeds the recoverable amount. The recoverable amount of an asset or cash generating unit is measured at the higher of fair value less costs to sell and value in use. The determination of fair value less costs to sell and value in use requires management to make estimates and assumptions about expected production and sales volumes, metal prices, ore tonnage and grades, recoveries, operating costs, reclamation and remediation costs, future capital expenditures and appropriate discount rates for future cash flows. The estimates and assumptions are subject to risk and uncertainty, and as such there is the possibility that changes in circumstances will alter these projections, which may impact the recoverable amount of the assets. In such circumstances, some or all of the carrying value of the assets may be further impaired or the impairment charge reduced with the impact recorded in the consolidated statements of operations and comprehensive loss. (b) Share-Based Payments The determination of the fair value of stock options or warrants using the Black-Scholes option pricing model, requires the input of highly subjective assumptions, including the expected price volatility. Changes in the subjective input assumptions could materially affect the fair valu

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2021
CAPITAL MANAGEMENT [Abstract]
CAPITAL MANAGEMENT [Text Block]	3. CAPITAL MANAGEMENT The Company's capital management goals are to: ensure there are adequate capital resources to safeguard the Company's ability to continue as a going concern; maintain sufficient funding to support the acquisition, exploration, and development of mineral properties and exploration and evaluation activities; maintain investors' and market confidence; and provide returns and benefits to shareholders and other stakeholders. The Company's working capital as of December 31, 2021 was $9,387,223 (December 31, 2020 - $24,057,845; January 1, 2020 - $21,240,822). The Company's capital structure is adjusted based on the funds available to the Company such that it may continue exploration and development of its properties for the mining of minerals that are economically recoverable. The Board of Directors does not establish quantitative return on capital criteria, but rather relies on the expertise of management and other professionals to sustain future development of the business. The Company's properties are in the exploration and development stage and, as a result, the Company currently has no source of operating cash flow. The Company intends to raise such funds as and when required to complete its projects. There is no assurance that the Company will be able to raise additional funds on reasonable terms. The only sources of future funds presently available to the Company are through the exercise of options, the sale of equity capital of the Company or the sale by the Company of an interest in any of its properties in whole or in part. The ability of the Company to arrange such financing in the future will depend in part upon the prevailing capital market conditions as well as the business performance of the Company. There can be no assurance that the Company will be successful in its efforts to arrange additional financing, if needed, on terms satisfactory to the Company. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the relative size of the Company, is reasonable. There were no changes in the Company's approach to capital management during the year ended December 31, 2021.

FINANCIAL INSTRUMENTS

FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2021
FINANCIAL INSTRUMENTS [Abstract]
FINANCIAL INSTRUMENTS [Text Block]	4. FINANCIAL INSTRUMENTS All financial instruments are initially measured at fair value plus or minus transaction costs (in case of a financial asset or financial liability not at fair value through profit or loss). Subsequent measurements are designed either at amortized costs or fair value (gains and losses are either recognized in profit or loss (fair value through profit or loss, FVTPL), or recognized in other comprehensive income (fair value through other comprehensive income, FVTOCI)). Fair Value IFRS requires disclosures about the inputs to fair value measurements, including their classification within a hierarchy that prioritizes the inputs to fair value measurement. The three levels of the fair value 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 that are not based on observable market data. The Company's financial instruments are accounted for as follows under IFRS 9: FINANCIAL ASSETS: CLASSIFICATION Cash and cash equivalents FVTPL Receivables (excluding tax receivables) Amortized cost, less any impairment Loan receivable Amortized cost, less any impairment Restricted cash, long-term Amortized cost, less any impairment FINANCIAL LIABILITIES: CLASSIFICATION Trade and other payables Other financial liabilities, measured at amortized cost Due to related parties Other financial liabilities, measured at amortized cost Lease liability Other financial liabilities, measured at amortized cost Equipment financing liability Other financial liabilities, measured at amortized cost The following table summarizes the Company's financial instruments classified as FVTPL as at December 31, 2021, December 31, 2020, and January 1, 2020: Level December 31, December 31, January 1, FINANCIAL ASSETS: Cash and cash equivalents 1 $14,337,078 $29,061,142 $24,117,144 Fair value estimates of all financial instruments are made at a specific point in time, based on relevant market information and information about financial instruments. These estimates are subject to and involve uncertainties and matters of significant judgment, therefore cannot be determined with precision. Changes in assumptions could significantly affect the estimates. The Company's lease liability and equipment financing liability are recorded at amortized costs using effective interest rate method. Lease liability and equipment financing liabilities are initially measured at the present value of the payments to be made over the lease (financing) term, using the implicit interest rate (if available) or incremental borrowing rate for the present value determination. For restricted cash, lease liabilities and equipment financing liabilities, the carrying values approximate their fair values at the period end because the interest rates used to discount host contracts approximate market interest rates. The carrying values of other financial assets, trade and other payables and due to related parties approximate their fair values due to the short-term nature of these items. A summary of the Company's risk exposures as it relates to financial instruments are reflected below: i) Credit Risk Credit risk is the risk of loss associated with a counter-party's inability to fulfill its payment obligations. The credit risk is attributable to various financial instruments, as noted below. The credit risk is limited to the carrying value amount carried on the consolidated statements of financial position. a. b. c. ii) Liquidity Risk The Company's approach to managing liquidity risk is to ensure that it will have sufficient liquidity to meet liabilities as they become due. The Company intends on securing further financing to ensure that the obligations are properly discharged. iii) Market Risk Market risk is the risk of loss that may arise from changes in market factors such as interest rates, foreign exchange rates, commodity prices and/or stock market movements (price risk). a. Interest Rate Risk Interest rate risk is the risk that future cash flows will fluctuate as a result of changes in market interest rates. There is no interest rate risk related to the Company's financing liability. Interest rate risk is limited to potential decreases on the interest rate offered on cash and cash equivalents held with a chartered Canadian and US financial institutions. The Company considers this risk to be immaterial. b. Foreign Exchange Risk The Company is exposed to currency fluctuations given that most of its expenditures are incurred in the US. To manage this risk and mitigate its exposure to exchange rates fluctuation, the Company holds most of its cash and short-term investments in USD (see Note 5). During the year ended December 31, 2021, the Company recognized a net foreign exchange loss of $455,046. Based on the Company's net foreign currency exposure at December 31, 2021, depreciation or appreciation of US dollar against the Canadian dollar would have resulted in the following increase or decrease in the Company's net loss: At December 31, 2021 Possible exposure* Impact on net loss Impact on net loss US dollar +/-5% $657,548 $(657,548) *Possible exposure is based on management's best estimate of the reasonably possible fluctuations of foreign exchange rates in the next twelve months.

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2021
CASH AND CASH EQUIVALENTS [Abstract]
CASH AND CASH EQUIVALENTS [Text Block]	5. CASH AND CASH EQUIVALENTS The balance at December 31, 2021 consists of $3,294,174 in cash and $11,042,904 held in short-term investments (December 31, 2020 - $27,653,951 in cash and $1,407,191 in short-term investments; January 1, 2020 - $17,362,582 in cash and $6,754,562 in short-term investments) on deposit with major Canadian and US banks. Short-term investments are redeemable on a monthly basis, with the annual interest rates ranging between 0.40% (investments in US$) and 0.25% (investments in C$). As of December 31, 2021, the Company held approximately 98% (December 31, 2020 - 93%; January 1, 2020 - 39%) of its cash and short-term investments in US dollar.

RECEIVABLES, PREPAID EXPENSES,

RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE	12 Months Ended
	Dec. 31, 2021
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Abstract]
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Text Block]	6. RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE Receivables and Prepaid December 31, 2021 December 31, 2020 January 1, 2020 Receivables $ 37,202 $ 32,094 $ 85,907 Prepaid expenses 684,354 631,491 460,207 Total Receivables and Prepaid Expenses $ 721,556 $ 663,585 $ 546,114 Long-Term Deposits As at December 31, 2021 December 31, 2020 January 1, 2020 Long-term security deposit* $ 33,294 $ 23,723 $ 16,262 Total Long-Term Deposits $ 33,294 $ 23,723 $ 16,262 *Long-term security deposit is related to the head-office lease, Boise office lease, utility, equipment rental, and the campground lease security deposits. At December 31, 2021, December 31, 2020, and January 1, 2020, the Company anticipates full recovery or full utilization of these amounts and therefore no impairment has been recorded against these receivables, prepaid expenses, and long-term deposits. The Company holds no collateral for any receivable amounts outstanding as at December 31, 2021, December 31, 2020, and January 1, 2020. Loan receivable In August 2020, the Company extended a $140,000 loan to a local entrepreneur to complete the construction of a restaurant in Jordan Valley. The loan was subsequently increased from $140,000 to $175,000 in early 2021. The loan bears a 6.0% interest rate per annum for a five-year term and the monthly loan instalment is $3,383. The loan is fully secured by the premises and all property affixed or attached to or incorporated upon the premises. The first payment was originally due on January 31, 2021 but was subsequently deferred to April 30, 2021. A total of three repayments were made in 2021. This restaurant is now serving the local community and the Company's employees and contractors. A summary of the changes in the loan receivable for the years ended December 31, 2021 and 2020 is as follows: Loan receivable Balance, January 1, 2020 $ - Loan receivable 140,000 Principal payments - Balance, December 31, 2020 $ 140,000 Loan receivable - addition 35,000 Principal payments (7,562 ) Balance, December 31, 2021 $ 167,438 December 31, 2021 December 31, 2020 Current portion $ 47,830 $ 24,752 Non-current portion 119,608 115,248 Interest income in the current year ended December 31, 2021 was $7,624 (December 31, 2020 - $Nil) - $5,037 was accrued for July - December 2021 (included in the "Interest income - loan receivable"). An impairment test is being performed quarterly, based on the expected credit loss model. Management assessed the credit risk related to the loan as low (Note 4(i)). Integra is protected as the loan is fully secured on building and land, as per the Promissory Note agreement.

RESTRICTED CASH

RESTRICTED CASH	12 Months Ended
	Dec. 31, 2021
Disclosure Of Restricted Cash And Cash Equivalents [Abstract]
RESTRICTED CASH (Text Block)	7. RESTRICTED CASH The Company's restricted cash at December 31, 2021 consists of $18,147 (December 31, 2020 - $18,144; January 1, 2020 - $1,484,941), in credit card security deposits. The December 31, 2020 balance was related to the same item, and the January 1, 2020 balance was comprised of cash collateral for surety bonds held as a security for the Company's reclamation and remediation obligations (returned to the Company in 2020) and long-term credit card security deposits.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT [Abstract]
PROPERTY, PLANT AND EQUIPMENT [Text Block]	8. PROPERTY, PLANT AND EQUIPMENT Computers and Office furniture Vehicles Buildings, well, Equipment Total Cost Balance at January 1, 2020 $ 170,301 $ 39,562 $ 57,846 $ 683,704 $ 358,804 $ 1,310,217 Additions (adjustments) 39,753 2,832 37,029 17,581 734,228 831,423 Translation difference 3,458 684 - 1,109 - 5,251 Balance at December 31, 2020 213,512 43,078 94,875 702,394 1,093,032 2,146,891 Additions (adjustments) 28,489 - 124,391 740,405 555,510 1,448,795 Translation difference 253 160 - 240 - 653 Balance at December 31, 2021 $ 242,254 $ 43,238 $ 219,266 $ 1,443,039 $ 1,648,542 $ 3,596,339 Accumulated Depreciation Balance at January 1, 2020 $ (65,830 ) $ (14,547 ) $ (15,698 ) $ (27,030 ) $ (81,416 ) $ (204,521 ) Depreciation (56,052 ) (7,983 ) (25,886 ) (49,155 ) (157,271 ) (296,347 ) Translation difference (2,969 ) (261 ) - (66 ) - (3,296 ) Balance at December 31, 2020 (124,851 ) (22,791 ) (41,584 ) (76,251 ) (238,687 ) (504,164 ) Depreciation (53,667 ) (8,536 ) (40,573 ) (73,223 ) (284,053 ) (460,052 ) Translation difference (185 ) (85 ) - (26 ) - (296 ) Balance at December 31, 2021 $ (178,703 ) $ (31,412 ) $ (82,157 ) $ (149,500 ) $ (522,740 ) $ (964,512 ) Carrying amounts January 1, 2020 $ 104,471 $ 25,015 $ 42,148 $ 656,674 $ 277,388 $ 1,105,696 December 31, 2020 $ 88,661 $ 20,287 $ 53,291 $ 626,143 $ 854,345 $ 1,642,727 December 31, 2021 $ 63,551 $ 11,826 $ 137,109 $ 1,293,539 $ 1,125,802 $ 2,631,827

LEASES - RIGHT-OF-USE ASSETS AN

LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES	12 Months Ended
	Dec. 31, 2021
Disclosure Of Leases [Abstract]
LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES [Text Block]	9. LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES A summary of the changes in right-of-use assets for the years ended December 31, 2021 and 2020 is as follows: Right-of-Use Assets Head office rent (5-year term) Vehicles (3 & 4-year term) Equipment (3-year term) DeLamar office rent (3.7 and 5-year terms) Total Balance, January 1, 2020 $ 545,213 $ 66,618 $ 117,543 $ - $ 729,374 Additions 4,085 231,864 655 190,182 426,786 Depreciation (178,695 ) (69,070 ) (40,300 ) (26,414 ) (314,479 ) Translation differences 10,961 - - - 10,961 Balance, December 31, 2020 381,564 229,412 77,898 163,768 852,642 Additions 1,508 208,538 712 152,896 363,654 Depreciation (179,457 ) (147,260 ) (40,300 ) (91,193 ) (458,210 ) Translation differences 1,625 - - - 1,625 Balance, December 31, 2021 $ 205,240 $ 290,690 $ 38,310 $ 225,471 $ 759,711 A summary of the changes in lease liabilities for the years ended December 31, 2021 and 2020 is as follows: Lease Liabilities Head office rent Vehicles Equipment DeLamar office rent Total Balance, January 1, 2020 $ 601,692 $ 67,653 $ 118,058 $ - $ 787,403 Short-term lease liability at initial recognition - 69,121 - 66,219 135,340 Long-term lease liability at initial recognition (2,075 ) 162,744 - 123,963 284,632 Payments - principal portion (159,752 ) (80,349 ) (36,229 ) (9,942 ) (286,272 ) Adjustments 1,670 - - - 1,670 Translation differences 12,098 - - - 12,098 Balance, December 31, 2020 453,633 219,169 81,829 180,240 934,871 Short-term lease liability at initial recognition - 65,679 - 41,699 107,378 Long-term lease liability at initial recognition 3,158 142,859 - 111,197 257,214 Payments - principal portion (177,986 ) (143,628 ) (40,122 ) (86,793 ) (448,529 ) Adjustments (rent adjustments & final payment reconciliations) (9,798 ) (1,576 ) - (768 ) (12,142 ) Translation differences 1,933 - - - 1,933 Balance, December 31, 2021 $ 270,940 $ 282,503 $ 41,707 $ 245,575 $ 840,725 Right-of-use assets are initially measured at cost, which comprise the initial amount of lease liabilities, adjusted for lease prepayments, lease incentive received, lease initial direct costs, and an estimate of restauration, removal, and dismantling costs. Those right-of-use assets are depreciated on a straight-line basis, over the lease terms. Lease liabilities are initially measured at the present value of the lease payments to be made over the lease terms, using the effective interest method for the present value determination. When the rate implicit in the lease cannot be readily determined, the Company applied an estimated incremental borrowing rate. The applied interest rates in these leases ranged between 6.34% and 9.24%. Lease liability calculations were based on the assumption that no purchase option will be exercised at the end of the lease terms. Carrying lease liabilities amounts and the interest expense changes are as follows: Current lease Long-term lease Total lease Interest expenses Balance, January 1, 2020 $ 235,323 $ 552,080 $ 787,403 $ 66,671 Balance, December 31, 2020 369,708 565,163 934,871 68,785 Balance, December 31, 2021 $ 460,690 $ 380,035 $ 840,725 $ 76,345 The Company subleased a portion of its head office to three companies for a rent income of $71,797 in the current year ended December 31, 2021 (December 31, 2020 - $48,026). The income is recognized in the statement of operations and comprehensive loss, under the "Rent income - sublease". Operating Leases The Company elected to apply recognition exemption under IFRS 16 on its short-term rent agreements related to its office and equipment rentals. For the year ended December 31, 2021, the Company expensed $93,154 (December 31, 2020 - $89,166) related to these operating leases. The Company's short-term lease commitment as of December 31, 2021 was $19,068 (December 31, 2020 - $12,470).

EXPLORATION AND EVALUATION ASSE

EXPLORATION AND EVALUATION ASSETS	12 Months Ended
	Dec. 31, 2021
Disclosure Of Exploration And Evaluation Assets [Abstract]
EXPLORATION AND EVALUATION ASSETS [Text Block]	10. EXPLORATION AND EVALUATION ASSETS The DeLamar Project consists of the neighbouring DeLamar and Florida Mountain Gold and Silver Deposits, located in the heart of the historic Owyhee County mining district in south western Idaho. DeLamar Gold and Silver Deposit On November 3, 2017, the Company acquired 100% of interest in Kinross DeLamar Mining Company, a wholly-owned subsidiary of Kinross Gold Corporation ("Kinross"), which owned the DeLamar Deposit for $5.9 million ("mm") in cash and the issuance of 2,218,395 common shares of the Company that is equal to 9.9% of all of the issued and outstanding shares of the Company upon closing of the October 2017 $21.3mm financing. The 2,218,395 common shares issued were valued at $3,693,269 on the closing date. The Company paid $2mm cash at closing of the acquisition transaction and issued a $3.5mm promissory note, which was originally due in May 2019. In February 2019, the maturity date of the promissory note was extended to November 3, 2019, and the promissory note was paid in full on October 31, 2019. That payment represents payment-in-full for all amounts owing under the promissory note agreement and all obligations under the agreement with Kinross USA Inc. have been fully performed. As a result, Kinross USA Inc. has released its security on 25% of the shares of DeLamar Mining Company. A portion of the DeLamar Project was subject to a 2.5% NSR payable to Kinross. In December 2019, Kinross Gold USA Inc. informed DeLamar that its affiliate Kinross has entered a Royal Purchase and Sale Agreement dated December 1, 2019 whereby Kinross agreed to sell, assign, transfer, and convey to Maverix Metals (Nevada) Inc. and Maverix Metals Inc. all of Kinross' or its applicable subsidiaries' rights, titles, and interests in a portfolio of royalties, including the net smelter returns royalty governed by the Royalty Agreement. The Maverix royalty applies to more than 90% of the current DeLamar area resources, but this royalty will be reduced to 1.0% upon Maverix receiving total royalty payments of $7.9mm (C$10mm). Florida Mountain Gold and Silver Deposit Integra executed in December 2017 Purchase and Sale Agreements with two private entities (Empire and Banner) to acquire patented claims in the past-producing Florida Mountain Gold and Silver Deposit ("Florida Mountain") for a total consideration of $2mm in cash. The Company completed the purchase of the Florida Mountain Empire claims in January 2018 and paid $1.6mm at closing. The Company completed the acquisition of the Florida Mountain Banner claims in the second quarter of 2018 and paid $0.4mm at closing. War Eagle Gold-Silver Deposit In December 2018, the Company has entered into an option agreement with Nevada Select Royalty Inc. ("Nevada Select"), a wholly owned subsidiary of Ely Gold Royalties Inc. ("Ely Gold") to acquire Nevada Select's interest in a State of Idaho Mineral Lease (the "State Lease") encompassing the War Eagle gold-silver Deposit ("War Eagle") situated in the DeLamar District, southwestern Idaho. Upon exercise of the option, Nevada Select will transfer its right, title and interest in the State Lease, subject to a 1.0% net smelter royalty on future production from the deposit payable to Ely Gold, to DeLamar Mining. Under the option agreement, Integra will pay Nevada Select $200,000 over a period of four years in annual payments, as per the following schedule: $20,000 cash at execution of the option agreement (paid in December 2018); $20,000 cash on the six-month anniversary (paid in June 2019); $30,000 cash on the one-year anniversary (paid in December 2019); $30,000 cash on the second anniversary (paid in December 2020); $30,000 cash on the third anniversary (paid in December 2021); and $70,000 cash on the fourth anniversary. Integra has the right to accelerate the payments and exercise of the option at anytime prior to the fourth-year anniversary. The State Lease is subject to an underlying 5.0% gross royalty payable to the State of Idaho. On June 21, 2021, Gold Royalty Corp. ("GRC") and Ely Gold announced that they have entered into a definitive agreement pursuant to which GRC will acquire all of the issued and outstanding common shares of Ely Gold by way of a statutory plan of arrangement under the Business Corporations Act (British Columbia). The transaction was subsequently completed on August 23, 2021, with no impact on the option agreement the Company signed with Nevada Select. In the War Eagle Mountain District, Integra had previously acquired the Carton Claim group comprising of six patented mining claims covering 45 acres and located 750m north of the State Lease. BlackSheep District The Company staked a number of the BlackSheep claims in 2018. The staking was completed in early 2019. Exploration and Evaluation Assets Summary: Total Balance at January 1, 2020 $ 47,235,079 Land acquisitions/option payments 36,000 Claim staking 54,626 Legal expenses 4,365 Title review and environment 6,816 Reclamation adjustment* 9,425,220 Depreciation** (7,424 ) Total 56,754,682 Advance minimum royalty 54,950 Balance at December 31, 2020 56,809,632 Land acquisitions/option payments 45,000 Claim staking 3,000 Reclamation adjustment* (424,038 ) Depreciation** (7,404 ) Total 56,426,190 Advance minimum royalty 64,950 Balance at December 31, 2021 $ 56,491,140 *Reclamation adjustment is the change in present value of the reclamation liability, mainly due to changes to inflation rate and discount rate. Also see Note 15. **A staff house building with a carrying value of $187,150 has been included in the DeLamar property. This building is being depreciated. The Company spent $24,072,394 in exploration and evaluation activities during the year ended December 31, 2021 (December 31, 2020 - $12,774,217). The following tables outline the Company's exploration and evaluation expense summary for the years ended December 31, 2021 and 2020: Exploration and Evaluation Expense Summary: December 31, 2021 DeLamar Florida War Eagle Other deposits Joint expenses Total Contract exploration drilling $ 1,164,217 $ 5,089,592 $ 601,761 $ 1,071,786 $ - $ 7,927,356 Contract metallurgical drilling 424,819 - - - - 424,819 Contract condemnation drilling 226,752 - - - - 226,752 Exploration drilling - other drilling labour & related costs 762,001 2,628,087 445,944 598,134 - 4,434,166 Metallurgical drilling - other drilling labour & related costs 196,570 - - - - 196,570 Condemnation drilling - other drilling labour & related costs 124,235 - - - - 124,235 Other exploration expenses* 153,982 - 17,232 222,359 1,447,921 1,841,494 Other development expenses** - - - - 1,664,611 1,664,611 Land*** 231,544 103,877 2,815 21,772 236,426 596,434 Permitting - - - - 4,357,412 4,357,412 Metallurgical test work 238,965 179,874 - - - 418,839 Technical reports and studies - - - - 1,640,468 1,640,468 Community engagement - - - - 219,238 219,238 Total $ 3,523,085 $ 8,001,430 $ 1,067,752 $ 1,914,051 $ 9,566,076 $ 24,072,394 *Includes mapping, IP, sampling, payroll, exploration G&A expenses, consultants **Includes development G&A expenses and payroll ***Includes BLM and IDL annual fees, consulting, property taxes, legal, etc. expenses December 31, 2020 DeLamar Florida War Eagle Other deposits Joint expenses Total Contract exploration drilling $ 368,944 $ 2,310,366 $ 740,989 $ - $ - $ 3,420,299 Contract metallurgical drilling 737,431 - - - - 737,431 Exploration drilling - other drilling labour & related costs 240,249 1,195,220 446,690 272,597 - 2,154,756 Metallurgical drilling - other drilling labour & related costs 318,201 - - - - 318,201 Other exploration expenses* - 321,755 - 405,750 1,310,546 2,038,051 Other development expenses** - - - - 1,006,451 1,006,451 Land*** 162,816 88,451 4,528 26,188 218,829 500,182 Permitting - - - - 1,619,696 1,619,696 Metallurgy test work 239,985 239,884 - - - 479,869 Technical reports and studies - - - - 327,020 327,020 Community engagement - - - - 172,261 172,261 Total $ 2,066,996 $ 4,155,676 $ 1,192,207 $ 704,535 $ 4,654,803 $ 12,774,217 *Includes mapping, IP, sampling, payroll, exploration G&A expenses, consultants. **Includes development G&A expenses and payroll ***Includes BLM and IDL annual fees, consulting, property taxes, legal, etc. expenses

RELATED PARTY TRANSACTIONS AND

RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION [abstract]
RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION [Text Block]	11. RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION Related parties include the Board of Directors and officers and enterprises that are controlled by these individuals as well as certain consultants performing similar functions. As December 31, 2021, $693,344 (December 31, 2020 - $641,541; January 1, 2020 - $392,463) was due to related parties for payroll expenses, consulting fees, bonuses accruals, vacation accruals and other expenses. Receivables from related parties (related to rent and office expenses) as of December 31, 2021 were $Nil (December 31, 2020 - $7,474; January 1, 2020 - $16,465) and was recorded in receivables. Key Management Compensation: Key management personnel include those persons having authority and responsibility for planning, directing, and controlling the activities of the Company as a whole. The Company has determined that key management personnel consist of executive and non-executive members of the Company's Board of Directors and corporate officers. Remuneration attributed to executives and directors for the years ended December 31, 2021 and 2020 were as follows: December 31, 2021 December 31, 2020 Short-term benefits* $ 1,806,716 $ 1,583,279 Associate companies** (18,137 ) (23,061 ) Stock-based compensation 1,173,216 1,314,431 Total $ 2,961,795 $ 2,874,649 *Short-term employment benefits include salaries, consulting fees, vacation accruals and bonus accruals for key management. It also includes directors' fees for non-executive members of the Company's Board of Directors. **Net of payable/receivable/GST due to/from entities for which Integra's directors are executives, mostly related to rent and office expenses. In the current year ended December 31, 2021, the Company issued 30,168 deferred share units to certain directors, in lieu of their directors' fees, as elected by those directors. Each DSU has been fair valued at Integra's closing share price at the end of each quarter. DSUs granted in the previous periods vested in full at the grant date. DSUs granted in December 2021 will vest in 12 months. The share-based payment related to these DSUs was calculated as $75,086, of which $57,881 was expensed in the current year (included in the above table under stock-based compensation). The Company did not issue DSUs in lieu of directors' fees in 2020. The option to receive DSUs in lieu of cash directors' fees was introduced in 2021 in order to encourage insiders' ownership.

TRADE AND OTHER PAYABLES

TRADE AND OTHER PAYABLES	12 Months Ended
	Dec. 31, 2021
Disclosure Of Trade And Other Payables [Abstract]
TRADE AND OTHER PAYABLES [Text Block]	12. TRADE AND OTHER PAYABLES Trade and other payables of the Company are principally comprised of amounts outstanding for trade purchases relating to exploration activities and amounts payable for operating and financing activities. The usual credit period taken for trade purchases is 30 days. The majority of the Company's payables relates to development and exploration expenditures, legal and office expenses, and consulting fees. The following is a breakdown of the trade and other payables: As at December 31, 2021 December 31, 2020 January 1, 2020 Total Accounts Payable $ 1,531,901 $ 2,081,958 $ 583,946 Accrued Liabilities 955,431 546,200 425,102 Total Trade and Other Payables $ 2,487,332 $ 2,628,158 $ 1,009,048 Accrued liabilities at December 31, 2021, December 31, 2020, and January 1, 2020, include mostly accruals for project exploration and development expenditures, payroll, vacation, professional services, and office expenses.

EQUIPMENT FINANCING

EQUIPMENT FINANCING	12 Months Ended
	Dec. 31, 2021
Disclosure Of Long Term Equipment Financing Liability [Abstract]
EQUIPMENT FINANCING [Text Block]	13. EQUIPMENT FINANCING During the previous fiscal year, the Company's wholly owned subsidiary, DeLamar Mining Company, purchased a dozer and two small excavators and entered into a 48-month mobile equipment financing agreement in the amount of $0.6mm. The mobile equipment financing is guaranteed by Integra Resources Corp. During the second quarter of 2021, the Company's wholly owned subsidiary, DeLamar Mining Company, purchased a dozer and entered into a 48-month mobile equipment financing agreement in the amount of $0.3mm. The mobile equipment financing is guaranteed by Integra Resources Corp. The equipment financing liability is initially measured at the present value of the payments to be made over the financing term, using the implicit interest rate of 7.0% per annum for the 2020 financing and the implicit interest rate of 6.5% for the financing incurred in the second quarter of 2021. Subsequently, equipment financing liability is accreted to reflect interest and the liability is reduced to reflect financing payments. A summary of the changes in the equipment financing liabilities and the interest expenses for the years ended December 31, 2021 and 2020 is as follows: Financing Liabilities Equipment Balance, January 1, 2020 $ - Financing liabilities at initial recognition 566,103 Principal payments (73,045 ) Balance, December 31, 2020 493,058 Addition 260,685 Principal payments (156,206 ) Balance, December 31, 2021 $ 597,537 December 31, 2021 December 31, 2020 Current liability portion $ 202,577 $ 132,351 Long-term liability portion 394,960 360,707 Interest expenses Balance, December 31, 2020 $ 21,847 Balance, December 31, 2021 $ 37,410

COMMITMENTS AND CONTRACTUAL OBL

COMMITMENTS AND CONTRACTUAL OBLIGATIONS	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTRACTUAL OBLIGATIONS [abstract]
COMMITMENTS AND CONTRACTUAL OBLIGATIONS [Text Block]	14. COMMITMENTS AND CONTRACTUAL OBLIGATIONS Net Smelter Return A portion of the DeLamar Project is subject to a 2.5% NSR payable to Maverix Metals Inc. ("Maverix"). The NSR will be reduced to 1.0% once Maverix has received a total cumulative royalty payment of C$10 million (US$7.9 million). Please see Note 10 for additional details. Advance Minimum Royalties, Land Access Lease Payments, and Annual Claim Filings The Company is required to make property rent payments related to its mining lease agreements with landholders and the Idaho Department of Lands ("IDL"), in the form of advance minimum royalties ("AMR"). There are multiple third-party landholders, and the royalty amounts due to each of them over the life of the Project varies with each property. The Company's AMR obligation was $64,950 for 2021 (December 31, 2020 - $54,950), fully paid in the current year. The Company's obligation related to land and road access lease payments, option payments and IDL rent payments was $329,331 for 2021 (December 31, 2020 - $195,193), fully paid in the current year. The Company's obligation for BML claim fees was $191,565 for 2021 (December 31, 2020 - $191,651), and it was paid in full in the current year. The increase in land related payments from 2020 to 2021 is mostly a result of the Company's increased land position and new land leases. Other Commitments The Company's commitments and contractual obligations at December 31, 2021 are as follows: Commitments and Less than one year 1 - 3 years 3 - 5 years Over 5 Total Contractual obligations* 953,841 388,040 116,520 - 1,458,401 Total $ 953,841 $ 388,040 $ 116,520 $ - $ 1,458,401 *Contractual obligations are related to various exploration and development commitments.

RECLAMATION AND REMEDIATION LIA

RECLAMATION AND REMEDIATION LIABILITIES	12 Months Ended
	Dec. 31, 2021
Reclamation And Remediation Liabilities [Abstract]
RECLAMATION AND REMEDIATION LIABILITIES [Text Block]	15. RECLAMATION AND REMEDIATION LIABILITIES The Company conducts its operations so as to protect the public health and the environment, and to comply with all applicable laws and regulations governing protection of the environment. The site has been reclaimed by the former owner, Kinross, and the Company's environmental liabilities consist mostly of water treatment, general site maintenance and environmental monitoring costs. The reclamation and remediation obligation represents the present value of the water treatment and environmental monitoring activities expected to be completed over the next 70 years. The cost projection has been prepared by an independent third party with expertise in mining site reclamation. Water treatment costs could be reduced in the event that mining at DeLamar resumes in the future. The Company's cost estimates do not currently assume any future mining activities. Assumptions based on the current economic environment have been made, which management believes are a reasonable basis upon which to estimate the future liability. These estimates are reviewed regularly to take into account any material changes to the assumptions. However, actual water treatment and environmental monitoring costs will ultimately depend upon future market prices for the required activities that will reflect market conditions at the relevant time. For the year ended December 31, 2020, the Company reviewed and revised some of its December 31, 2019 assumptions and estimates. The discount rate assumption changed significantly in 2020 as it is based on the US Treasury rate. As a result, the discount rate decreased from 2.39% to 1.65% in the year ended December 31, 2020, which increased the present value of the reclamation liability. The inflation rates have been revised to 1.50% for 2021 and 2.0% for the following years. The company applied 0% market risk premium for 2020, 2.5% for 2021 and 2022, and 5% for the following years. The Company maintained the same market risk premium for the year ended December 31, 2020. For the year ended December 31, 2021, the Company reviewed and revised some of its December 31, 2020 assumptions and estimates. The discount rate assumption changed in 2021 as it is based on the US Treasury rate. As a result, the discount rate increased from 1.65% to 1.90% in the current period, which decreased the present value of the reclamation liability. The inflation rates have been revised to 0% for 2022, as short-term inflation had already been factored in the 2022 cost estimates, and 2.3% for the following years. The Company applied 0% market risk premium for 2022, 2.5% for 2023 and 2024, and 5% for the following years. Changes resulting from the reclamation assumptions revision are recognized as a change in the carrying amount of the reclamation liability and the related asset retirement cost capitalized as part of the carrying amount of the related long-lived asset (see Note 10). The following table details the changes in the reclamation and remediation liability. Water Treatment, General Site Maintenance and Environmental Monitoring $ Liability balance at January 1, 2020 34,117,769 Reclamation spending (1,559,513 ) Accretion expenses 704,349 Reclamation adjustment 9,425,220 Liability balance at December 31, 2020 42,687,825 Reclamation spending (1,585,396 ) Accretion expenses 787,859 Reclamation adjustment (424,038 ) Balance at December 31, 2021 41,466,250 December 31, 2021 December 31, 2020 January 1, 2020 Current portion $ 1,875,298 $ 1,919,876 $ 1,785,602 Non-current portion 39,590,952 40,767,949 32,332,167 As at December 31, 2021, the current portion of the reclamation and remediation obligation of $1,875,298 represents the total estimated water treatment, general site maintenance and environmental monitoring costs estimated to be incurred from January 1, 2022 - December 31, 2022. Regulatory authorities in certain jurisdictions require that security be provided to cover the estimated reclamation and remediation obligations. The Company's reclamation and remediation bonds as of December 31, 2021 amount to $3.6mm. Reclamation and Remediation Bonds December 31, 2021 December 31, 2020 Idaho Department of Lands 2,893,829 2,867,629 Idaho Department of Environmental Quality 100,000 100,000 Bureau of Land Management - Idaho State Office 631,400 569,500 Total $ 3,625,229 $ 3,537,129 The Company's reclamation and remediation obligations are secured with surety bonds, which are subject to a 2.5% management fee. These surety bonds originally had a 50% cash collateral requirement. The cash collateral requirement decreased from 50% to 0% and the cash collateral was returned to the Company in 2020.

SHARE CAPITAL

SHARE CAPITAL	12 Months Ended
	Dec. 31, 2021
Equity [abstract]
SHARE CAPITAL [Text Block]	16. SHARE CAPITAL As required by IFRS, all references to share capital, common shares outstanding and per share amounts in these consolidated financial statements and the accompanying notes have been restated retrospectively to reflect a 2.5 to 1 share consolidation from July 9, 2020. The Company's outstanding options were adjusted on the same basis as the common shares, with proportionate adjustment being made to the exercise prices. Share Capital On July 9, 2020, the Company completed a share consolidation on a 2.5 to 1 basis. The share consolidation reduced the number of outstanding common shares from 119,557,943 to 47,823,177. No fractional common shares have been issued pursuant to the consolidation and any fractional common shares that would have otherwise been issued have been rounded down to the nearest whole number and cancelled. The Company is authorized to issue an unlimited number of common shares without par value. As at December 31, 2021, the number of total issued and outstanding common shares is 62,170,212 (December 31, 2020 - 54,608,177). Activities during the year ended December 31, 2021 At the Market ("ATM") Sales In the first quarter of 2021, the Company sold 41,000 shares under its ATM (as defined below) at an average price of $3.90 for gross proceeds of $159,713 and paid 2.75% brokers' fee in commission. In the second quarter of 2021, the Company sold 320,950 shares under its ATM at an average price of $3.30 for gross proceeds of $1,057,951 and paid 2.75% brokers' fee in commission. In the third quarter of 2021, the Company sold 155,000 shares under its ATM at an average price of $2.95 for gross proceeds of $456,957 and paid 2.75% brokers' fee in commission. The Company did not sell shares under its ATM during the fourth quarter of 2021. Equity Financings On September 17, 2021, the Company completed a public bought deal of 6,785,000 common shares with a syndicate of underwriters, at an issue price of $2.55 per share for aggregate gross proceeds of $17,301,750. The Company paid $921,918 in brokers' fee and $375,278 for various other expenses (mostly legal and filing fees) in connection with this public bought deal. Equity Incentives In February 2021, the Company issued 144,400 common shares related to 144,400 exercised options, for gross proceeds of $292,330. In March 2021, the Company issued 19,445 common shares related to 15,333 exercised options, for gross proceeds of $35,759, and 4,112 vested RSUs. In May 2021, the Company approved a cash redemption of 2,056 vested RSUs, and as a result, no shares have been issued related to this transaction. Activities during the year ended December 31, 2021 In June 2021, the Company issued 30,000 common shares related to 30,000 exercised options, for gross proceeds of $52,960. In July 2021, the Company issued 2,000 common shares related to 2,000 exercised options, for gross proceeds of $4,628. In September 2021, the Company issued 1,333 common shares related to 1,333 exercised options, for gross proceeds of $3,042. In December 2021, the Company issued 62,907 shares related to its RSU December 15, 2020 grant. In December 2021, the Company approved cash redemption of 16,494 vested RSUs, and as a result, no shares have been issued for these RSUs. Activities during the year ended December 31, 2020 In February 2020, the Company announced that it had graduated to Tier 1 of the TSX-V and the remaining 966,563 common shares of Integra held in escrow were released. The number of outstanding common shares of the Company has not change as a result of the escrow release. On September 14, 2020, the Company completed a public bought deal of 6,785,000 common shares with a syndicate of underwriters, at an issue price of $3.40 per share for aggregate gross proceeds of $23,069,000. The Company paid $1,240,685 in brokers' fee and $661,941 for various other expenses (mostly legal and filing fees) in connection with this public bought deal and the filing of a base shelf prospectus in August 2020. In December 2020, the Company established an At-The-Market ("ATM") offering and filed a prospectus supplement on December 30, 2020. In the second quarter of 2021, the Company issued its first shares under the ATM. Equity Incentive Awards The Company has an equity incentive plan ("the Equity Incentive Plan") whereby the Company's Board of Directors, within its sole discretion, can grant to directors, officers, employees and consultants, stock options to purchase shares of the Company, restricted share units ("RSU") and deferred share units ("DSU") (together the "Awards"). The Equity Incentive Plan provides for the issuance of Awards to acquire up to 10% of the Company's issued and outstanding capital. The Equity Incentive Plan is a rolling plan as the number of shares reserved for issuance pursuant to the grant of Awards will increase as the Company's issued and outstanding share capital increases. As at December 31, 2021, the Company had 77,096 (December 31, 2020 - 199,086) awards available for issuance. In addition, the aggregate number of shares that may be issued and issuable under this Equity Incentive Plan (when combined with all of the Company's other security-based compensation arrangements, as applicable): (a) (b) (c) (d) (e) (f) In no event will the number of shares that may be issued to any one participant pursuant to Awards under this Equity Incentive Plan (when combined with all of the Company's other security-based compensation arrangement, as applicable) exceed 5% of the Company's outstanding issue from time to time. Stock Options A summary of the changes in stock options for the years ended December 31, 2021 and 2020 is as follows: December 31, 2021 December 31, 2020 Weighted Weighted Average Average Options Exercise Price Options Exercise Price Outstanding at the beginning of year 4,816,029 $ 2.08 4,373,300 $ 1.96 Granted 491,510 2.31 450,729 3.23 Exercised (193,066 ) 1.94* - - Forfeited/Expired (21,190 ) 2.37 (8,000 ) 2.18 Outstanding at the end of year 5,093,283 $ 2.11 4,816,029 $ 2.08 *The weighted average share price on the date stock options were exercised during the year ended December 31, 2021 was $3.37 (December 31, 2020 - $ Nil The following table provides additional information about outstanding stock options as December 31, 2021: No. of Weighted Exercise price No. of Expiration date 1,461,600 $1.96 1,461,600 November 3, 2022 90,000 $2.60 90,000 February 1, 2023 100,000 $2.30 100,000 February 28, 2023 60,000 $1.68 60,000 August 29, 2023 40,000 $1.65 40,000 September 10, 2023 731,400 $1.51 731,400 November 23, 2023 100,000 $1.50 100,000 December 13, 2023 40,000 $1.64 26,667 January 11, 2024 50,000 $1.62 33,333 January 16, 2024 100,000 $2.47 100,000 September 16, 2024 1,380,567 $2.18 1,057,935 December 17, 2024 80,000 $1.40 26,666 March 16, 2025 40,000 $3.39 13,333 September 22, 2025 40,000 $3.33 13,333 October 5, 2025 288,206 $3.70 125,235 December 15, 2025 100,000 $3.38 33,333 February 24, 2026 391,510 $2.04 43,998 December 16, 2026 Total 5,093,283 2.32 $2.11 4,056,833 Share-based payments - stock options A summary of the changes in the Company's reserve for share-based payments related to the stock options for the years ended December 31, 2021 and 2020 is set out below: December 31, 2021 December 31, 2020 Balance at beginning of year $ 4,767,433 $ 3,415,790 Share-based payments - options 932,333 1,351,643 Share-based payments - options exercised (229,214 ) - Balance at the end of year $ 5,470,552 $ 4,767,433 Total share-based payments related to the stock options included in the statements of operations and comprehensive loss and the statements of changes in equity in the year ended December 31, 2021 was $932,333 (December 31, 2020 - $1,351,643). During the current year ended December 31, 2021, 193,066 stock options were exercised for total gross proceeds of $376,153, and 21,190 stock options were canceled. On December 16, 2021, the Company granted 391,510 options to its directors, officers, employees, and contractors, at an exercise price of $2.04 per option, with the expiry date December 16, 2026. The options were granted in accordance with the Company's Equity Incentive Plan and are subject to vesting provisions. The share-based payment related to these options was calculated as $312,921, to be amortized over the options vesting period. On February 24, 2021, the Company granted 100,000 options to its new director, at an exercise price of $3.38 per option, with the expiry date February 24, 2026. The options were granted in accordance with the Company's Equity Incentive Plan and are subject to vesting provisions. The share-based payment related to these options was calculated as $127,797, to be amortized over the options vesting period. On December 15, 2020, the Company granted 290,729 options to its directors, officers, and contractors, at an exercise price of $3.70 per option, with the expiry date December 15, 2025. The options were granted in accordance with the Company's Equity Incentive Plan and are subject to vesting provisions. The share-based payment related to these options was calculated as $391,614, to be amortized over the options vesting period. On October 5, 2020, the Company granted 40,000 options to a new employee, at an exercise price of $3.33 per option, with the expiry date October 5, 2025. The options were granted in accordance with the Company's Equity Incentive Plan and are subject to vesting provisions. The share-based payment related to these options was calculated as $71,606, to be amortized over the options vesting period. On September 22, 2020, the Company granted 40,000 options to a new employee, at an exercise price of $3.39 per option, with the expiry date September 22, 2025. The options were granted in accordance with the Company's Equity Incentive Plan and are subject to vesting provisions. The share-based payment related to these options was calculated as $73,349, to be amortized over the options vesting period. On March 16, 2020, the Company granted 80,000 options to two new employees, at an exercise price of $1.40 per option, with the expiry date March 16, 2025. The options were granted in accordance with the Company's Equity Incentive Plan and are subject to vesting provisions. The share-based payment related to these options was calculated as $57,293, to be amortized over the options vesting period. The following assumptions were used for the Black-Scholes valuation of stock options granted during the years ended December 31, 2021 and 2020: December 31, 2021 December 31, 2020 Dividend rate 0% 0% Expected annualized volatility 51.73% - 51.81% 52.83% - 66.33% Risk free interest rate 0.53% - 1.12% 0.33% - 0.63% Expected life of options 3.5 yr 3.5yr - 5yr Weighted average of strike price of options granted $2.31 $3.23 Restricted Share Units Restricted share units are the equity settled units, granted under the Company's Equity Incentive Plan and are accounted for based on the market value of the underlying shares on the date of grant and vest in equal installments annually over three years. The aggregate maximum number of shares available for issuance from treasury underlying restricted share units under the Equity Incentive Plan was increased in the current year ended December 31, 2021 from 600,000 to 1,200,000 shares. These units are exercisable into one common share once vested, for no additional consideration. They can be redeemed in cash, at the Company's discretion. A summary of the changes in restricted share units for the years ended December 31, 2021 and 2020 is as follows: Restricted share Weighted Outstanding at beginning of year - $ - Granted 358,203 $ 3.70 Outstanding, December 31, 2020 358,203 $ 3.70 Vested - shares issued (80,676 ) $ 3.70 Vested - cash redemption (no shares issued) (18,550 ) $ 3.70 Forfeited/Expired (16,859 ) $ 3.70 Granted 488,856 $ 2.08 Outstanding, December 31, 2021* 730,974 $ 2.81 *Included in the outstanding RSUs are 18,667 vested RSUs for which the settlement has been deferred. Share-based payments - restricted share units A summary of the changes in the Company's reserve for share-based payments related to the restricted share units for the years ended December 31, 2021 and 2020 is set out below: December 31, 2021 December 31, 2020 Balance at beginning of year $ 35,020 $ - Share-based payments - RSUs 837,858 35,020 Share-based payments - RSUs vested (344,068 ) - Balance at the end of year $ 528,810 $ 35,020 Total share-based payments related to the restricted share units included in the statements of operations and comprehensive loss and the statements of changes in equity in the year ended December 31, 2021 was $837,858 (December 31, 2020 - $35,020). During the current year ended December 31, 2021, a total of 117,893 RSUs vested (including 18,667 RSUs for which the settlement was deferred to another year) and 16,859 RSUs were canceled. On December 16, 2021, the Company granted 488,856 RSUs to its officers and employees. The share-based payment related to these units was calculated as $1,037,359, to be amortized over the unit three-year vesting period. On December 15, 2020, the Company granted 358,203 RSUs to its officers and employees. The share-based payment related to these units was calculated as $1,257,695, to be amortized over the unit three-year vesting period. The Company did not issue RSUs prior to 2020. Deferred Share Units Deferred share units are equity settled units, granted under the Company's Equity Incentive Plan and are accounted for based on the market value of the underlying shares on the date of grant. DSUs granted before Q4 2021 vested immediately. DSUs granted from Q4 2021 onward will vest one year post grant. The aggregate maximum number of shares available for issuance from treasury underlying deferred share units under the Equity Incentive Plan was increased in the current year ended December 31, 2021 from 200,000 to 400,000 shares. These units are exercisable into one common share during the period commencing on the business day immediately following the retirement date and ending on the ninetieth day following the retirement date providing a written redemption notice to the Company, for no additional consideration. In the event a participant resigns or is otherwise no longer an eligible participant during the year, then any grant of DSUs that are intended to cover such year, the participant will only be entitled to a pro-rated DSU payment. These units can be redeemed in cash, at the Company's discretion. A summary of the changes in deferred share units for the years ended December 31, 2021 and 2020 is as follows: Deferred share Weighted Vested Not vested Outstanding at beginning of year - $ - - - Granted 87,500 $ 3.70 87,500 - Outstanding, December 31, 2020 87,500 $ 3.70 87,500 - Granted 228,168 $ 2.17 21,517 206,651 Outstanding, December 31, 2021 315,668 $ 2.61 109,017 206,651 Share-based payments - deferred share units A summary of the changes in the Company's reserve for share-based payments related to the deferred share units for the years ended December 31, 2021 and 2020 is set out below: December 31, 2021 December 31, 2020 Balance at beginning of year $ 307,223 $ - Share-based payments - DSUs 92,894 307,223 Balance at the end of year $ 400,117 $ 307,223 Total share-based payments related to the deferred share units included in the statements of operations and comprehensive loss and the statements of changes in equity in the year ended December 31, 2021 was $92,894 (December 31, 2020 - $307,223). In the current year ended December 31, 2021, the Company issued 30,168 deferred share units to certain directors, in lieu of their directors' fees, as elected by those directors. Each DSU has been fair valued at Integra's March 31, 2021 ($2.70), June 30, 2021 ($2.93), September 30, 2021 ($2.28), and December 31, 2021 ($2.15) closing share price. DSUs granted in the previous periods vested in full at the grant date. DSUs granted in December 2021 will vest 12 months post grant. The share-based payment related to these DSUs was calculated as $75,086, of which $57,881 was expensed by the end of current year. On December 16, 2021, the Company granted 198,000 DSUs to its directors, and these units will vest in 12 months. The total share-based payment related to these DSUs was calculated as $420,159, to be expensed in 12 months, and $35,013 was expensed by the end of current year. On December 15, 2020, the Company granted 87,500 DSUs to its directors and these units vested in full at the grant date. The share-based payment related to these DSUs was calculated as $307,223, expensed on December 15, 2020. The Company did not issue DSUs prior to 2020. Share-based payments - summary A summary of the changes in the Company's reserve for all share-based payment arrangements for the years ended December 31, 2021 and 2020 is set out below: December 31, 2021 December 31, 2020 Balance at beginning of year $ 5,109,676 $ 3,415,790 Share-based payments - options 932,333 1,351,643 Share-based payments - RSUs 837,858 35,020 Share-based payments - DSUs 92,894 307,223 Options exercised (229,214 ) - RSUs vested (344,068 ) - Balance at the end of year $ 6,399,479 $ 5,109,676 Total share-based payments related to the stock options, RSUs, and DSUs included in the statements of operations and comprehensive loss and the statements of changes in equity in the year ended December 31, 2021 was $1,863,085 (December 31, 2020 - $1,693,886).

CURRENT AND DEFERRED TAX

CURRENT AND DEFERRED TAX	12 Months Ended
	Dec. 31, 2021
CURRENT AND DEFERRED TAX [Abstract]
CURRENT AND DEFERRED TAX [Text Block]	17. CURRENT AND DEFERRED TAX The Company reported current and deferred tax expense of $ Nil The income tax expense differs from that computed by applying the applicable Canadian federal and provincial statutory rates before taxes as follows: December 31, 2021 December 31, 2020 Income/(loss) before income taxes $ (32,933,645 ) $ (20,249,424 ) Applicable statutory rate 27.00% 27.00% Income tax expense at statutory rate (8,892,084 ) (5,467,344 ) Increase/(decrease) attributable to: Change in deferred tax assets not recognized 8,122,508 5,337,431 Change in tax rate 530,940 - Rate differential due to foreign operations 145,053 78,587 Share-based compensation 503,033 457,349 Reclamation (419,666 ) (412,815 ) Non-deductible items 10,216 6,792 Income tax expense $ - $ - Effective tax rate 0% 0% In the consolidated statements of financial position, deferred tax assets and liabilities have been offset where they relate to income taxes within the same taxation jurisdiction and where the Company has the legal right and intent to offset. The composition of deferred tax assets (liabilities) recognized in the consolidated statements of financial position is as follows: December 31, 2021 December 31, 2020 Exploration and development expenditures $ (50,964 ) $ (91,705 ) Non-capital losses 249,100 319,425 Right-of-use assets (198,136 ) (227,720 ) Total $ - $ - Management believes that sufficient uncertainty exists regarding the realization of certain deferred tax assets such that they have not been recognized. The tax benefits not recognized reflect management's assessment regarding the future realization of Canadian and foreign tax assets and estimates of future earnings and taxable income in these jurisdictions as of December 31, 2021. The amounts of deductible temporary differences and unused tax losses for which the Company has not recognized a deferred tax asset in the consolidated statements of financial position are as follows: December 31, 2021 December 31, 2020 Exploration and development expenditures $ 41,236,815 $ 24,472,852 Non-capital losses 42,063,515 25,908,177 Share-issuance costs 3,444,913 3,571,049 Reclamation and remediation liabilities 5,326,843 4,538,985 Finance leases under IFRS 16 932,700 1,006,040 Unrealized foreign exchange losses 1,180,161 795,080 Charitable contributions 14,277 8,718 Accrued liabilities 196,784 - Total temporary differences and losses for which no deferred tax asset is recognized $ 94,396,007 $ 60,300,901 As of December 31, 2021, and included in the above table, the Company and its subsidiaries had available Canadian non-capital loss carry forwards of approximately $16,737,600(C$21,220,000) which expire between the years 2037 and 2041 for which no deferred tax asset has been recognized and U.S. net operating loss carry forwards of approximately $886,500 which expire in 2037 and approximately $24,439,400 without expiration for which no deferred tax asset has been recognized.

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2021
SUPPLEMENTAL CASH FLOW INFORMATION [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION [Text Block]	18. SUPPLEMENTAL CASH FLOW INFORMATION Non-cash activities conducted by the Company during the years ended December 31, 2021 and 2020 are as follows: Year ended December 31, 2021: No significant non-cash activities Year ended December 31, 2020: No significant non-cash activities

NET LOSS PER SHARE

NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2021
NET LOSS PER SHARE [Abstract]
NET LOSS PER SHARE [Text Block]	19. NET LOSS PER SHARE December 31, 2021 December 31, 2020 Net loss for the year $ (32,933,645 ) $ (20,249,424 ) Basic weighted average numbers of share outstanding (000's) 57,032 49,844 Diluted weighted average numbers of shares outstanding (000's) 57,032 49,844 Loss per share: Basic $ (0.58 ) $ (0.41 ) Diluted* $ (0.58 ) $ (0.41 ) *Basic loss per share is computed by dividing net loss (the numerator) by the weighted average number of outstanding common shares for the period (the denominator). Options, RSUs, and DSUs outstanding have been excluded from computing diluted loss per share because they are anti-dilutive or not in the money.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2021
Disclosure of non-adjusting events after reporting period [abstract]
SUBSEQUENT EVENTS [Text Block]	20. SUBSEQUENT EVENTS Subsequent to the year-end, the Company sold 427,997 shares under its ATM for gross proceeds of $674,016 and paid 2.75% commission.

CHANGE IN PRESENTATION CURRENCY

CHANGE IN PRESENTATION CURRENCY	12 Months Ended
	Dec. 31, 2021
Disclosure Of Change In Presentation Currency [Abstract]
CHANGE IN PRESENTATION CURRENCY [Text Block]	21. CHANGE IN PRESENTATION CURRENCY For comparative purposes, the consolidated statements of financial position as of December 31, 2020 and January 1, 2020 include adjustments to reflect the change in presentation currency from Canadian to US dollars. The amounts previously reported in Canadian dollars as shown below have been translated in US dollars at December 31, 2020 and January 1, 2020 (Note 2.2). The effect of the translation on the Company's Consolidated Statement of Financial Position as of December 31, 2020 and January 1, 2020 and the Company's Consolidated Statement of Operations and Comprehensive Loss and Consolidated Statement of Cash Flows for the year ended December 31, 2020 is as follows: Consolidated Statements of Financial Position December 31, 2020 January 1, 2020 Previously Translated Previously Translated Canadian $ US $ Canadian $ US $ Assets Current Assets Cash and cash equivalents (Note 5) $ 37,000,648 $ 29,061,142 $ 31,323,346 $ 24,117,144 Receivables and prepaid expenses (Note 6) 844,877 663,585 709,295 546,114 Loan receivable - current portion (Note 6) 31,515 24,752 - - Total Current Assets 37,877,040 29,749,479 32,032,641 24,663,258 Long-Term Deposits (Note 6) 30,204 23,723 21,121 16,262 Restricted Cash (Note 7) 23,100 18,144 1,928,641 1,484,941 Loan receivable - non-current portion (Note 6) 146,733 115,248 - - Property, Plant and Equipment (Note 8) 2,091,519 1,642,727 1,436,077 1,105,696 Right-of-Use Assets (Note 9) 1,085,584 852,642 947,310 729,374 Exploration and Evaluation Assets (Note 10) 72,330,024 56,809,632 61,348,921 47,235,079 Total Assets $ 113,584,204 $ 89,211,595 $ 97,714,711 $ 75,234,610 Liabilities Current Liabilities Trade and other payables (Note 12) $ 3,346,166 $ 2,628,158 $ 1,310,553 $ 1,009,048 Current reclamation and remediation liability (Note 15) 2,444,386 1,919,876 2,319,140 1,785,602 Current lease liability (Note 9) 470,713 369,708 305,638 235,323 Current equipment financing liability (Note 13) 168,510 132,351 - - Due to related parties (Note 11) 816,811 641,541 509,731 392,463 Total Current Liabilities 7,246,586 5,691,634 4,445,062 3,422,436 Long-Term Lease Liabilities (Note 9) 719,566 565,163 717,042 552,080 Long-Term Equipment Financing Liability (Note 13) 459,252 360,707 - - Reclamation and Remediation Liabilities (Note 15) 51,905,753 40,767,949 41,993,019 32,332,167 Total Liabilities 60,331,157 47,385,453 47,155,123 36,306,683 Shareholders' Equity Share Capital (Note 16) 131,327,665 103,147,710 103,572,785 79,744,984 Reserves (Note 16) 7,458,553 5,834,550 5,186,287 4,140,664 Accumulated Other Comprehensive Loss (1,019,733 ) 182,446 (849,663 ) 2,131,419 Accumulated Deficit (84,513,438 ) (67,338,564 ) (57,349,821 ) (47,089,140 ) Total Equity 53,253,047 41,826,142 50,559,588 38,927,927 Total Liabilities and Equity $ 113,584,204 $ 89,211,595 $ 97,714,711 $ 75,234,610 Consolidated Statements of Operations and Comprehensive Loss Year ended December 31, 2020 Previously reported Translated Canadian $ US $ Operating Expenses General and Administrative Expenses Depreciation - Property, plant and equipment (Note 8) $ (405,750 ) $ (302,470 ) Depreciation - Right-of-use assets (Note 9) (409,665 ) (305,389 ) Compensation and benefits (2,765,702 ) (2,061,723 ) Corporate development and marketing (823,281 ) (613,724 ) Office and site administration expenses (956,466 ) (713,011 ) Professional fees (559,259 ) (416,906 ) Regulatory fees (345,860 ) (257,825 ) Stock-based compensation (Note 16) (2,272,266 ) (1,693,886 ) (8,538,249 ) (6,364,934 ) Exploration and Evaluation Expenses (Note 10) (17,135,991 ) (12,774,217 ) Operating Loss $ (25,674,240 ) $ (19,139,151 ) Other Income (Expense) Interest income $ 273,504 $ 203,887 Lease interest expenses ( Note 9) (92,271 ) (68,785 ) Financing interest expenses ( Note 13) (29,307 ) (21,847 ) Rent income - sublease (Note 9) 64,425 48,026 Reclamation accretion expenses (Note 15) (944,850 ) (704,349 ) Gain on equipment sold 20,860 15,550 Foreign exchange loss (781,738 ) (582,755 ) Total Other Income (Expense) $ (1,489,377 ) $ (1,110,273 ) Net Loss $ (27,163,617 ) $ (20,249,424 ) Other Comprehensive Income (Loss) Foreign exchange translation $ (170,070 ) $ (1,948,973 ) Presentation currency translation difference - 2,406,085 Other Comprehensive Income (Loss) $ (170,070 ) $ 457,112 Comprehensive Loss $ (27,333,687 ) $ (19,792,312 ) Net Loss Per Share - basic and diluted (Note 19) $ (0.54 ) $ (0.41 ) Weighted Average Number of Shares (000's - basic and diluted (000's) (Note 19) 49,844 49,844 Consolidated Statements of Cash Flows Year ended December 31, 2020 Previously reported Translated Canadian $ US $ Operations Net loss $ (27,163,617 ) $ (20,249,424 ) Adjustments to reconcile net loss to cash flow from operating activities: Depreciation - Property, plant and equipment (Note 8) 405,750 302,470 Depreciation - Right-of-use assets (Note 9) 409,665 305,389 Lease interest expenses ( Note 9) 92,271 68,785 Financing interest expenses ( Note 13) 29,307 21,847 Reclamation accretion expenses (Note 15) 944,850 704,349 Reclamation expenditures (Note 15) (1,985,571 ) (1,480,166 ) Unrealized foreign exchange loss 150,254 411,908 Share-based payment (Note 16) 2,272,266 1,693,886 Net change in non-cash working capital items: Receivables, prepaid expenses and other assets (149,216 ) (111,235 ) Loan receivable (Note 6) (178,248 ) (132,877 ) Lease liabilities (96,944 ) (72,268 ) Financing liabilities 63,694 47,481 Trade and other payables 1,894,934 1,412,600 Due to related parties 307,080 228,916 Cash flow used in operating activities (23,003,525 ) (16,848,339 ) Investing Additions to property, plant and equipment (421,228 ) (314,009 ) Short and long-term investments ( Note 7 ) 1,867,984 1,392,510 Property acquisition costs (221,674 ) (165,250 ) Cash flow provided by (used in) investing activities 1,225,082 913,251 Financing Issuance of common shares (Note 16) 30,393,408 23,069,000 Share issue costs (Note 16) (2,482,307 ) (1,850,464 ) Lease principal payments (Note 9) (362,355 ) (270,122 ) Financing principal payments (Note 13) (93,001 ) (69,328 ) Cash flow provided by financing activities 27,455,745 20,879,086 Increase in cash and cash equivalents 5,677,302 4,943,998 Cash and cash equivalents at beginning of year 31,323,346 24,117,144 Cash and cash equivalents at end of year $ 37,000,648 $ 29,061,142

BASIS OF PREPARATION (Policies)

BASIS OF PREPARATION (Policies)	12 Months Ended
	Dec. 31, 2021
BASIS OF PREPARATION [Abstract]
Basis of Consolidation [Policy Text Block]	(a) Basis of Consolidation These consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries: Integra Resources Holdings Canada Inc., Integra Resources Holdings U.S. Inc., and DeLamar Mining Company. All intercompany balances and transactions are eliminated upon consolidation.
Basis of Measurement [Policy Text Block]	(b) Basis of Measurement These consolidated financial statements have been prepared on a historical cost basis except for certain financial instruments that have been measured at fair value. In addition, these consolidated financial statements have been prepared using the accrual accounting basis, except for cash flow information.
Foreign Currency Translation [Policy Text Block]	(c) Foreign Currency Translation The functional currency is the currency of the primary economic environment in which the entity operates and has been determined for each entity within the Company. The functional currency of the Canadian parent company and its Canadian subsidiary is the Canadian dollar ("CAD"). The functional currency of the Company's two US subsidiaries is the US dollar ("USD"). The presentation currency of the Company was the Canadian dollar up to September 30, 2021. The Company changed its presentation currency to the US dollar as of December 31, 2021 (see Note 2.2 (d)). Foreign currency transactions and balances Foreign currency transactions are recorded initially at the exchange rates prevailing at the transactions' dates. At each subsequent reporting period: Foreign currency monetary items are reported at the closing rate at the date of the statement of financial position; Non-monetary items carried at historical rates are reported at the closing rate at transactions' dates; Non-monetary items carried at fair value are reported at the rates that existed when the fair values were determined. When a foreign currency transaction involves an advance payment or receipt, the date of the transaction for the purpose of determining the exchange rate to use on initial recognition of the related asset, expense or income is the date on which an entity initially recognized the non-monetary asset or non-monetary liability arising from the payment or receipt of advance consideration. Foreign exchange gains and losses resulting from the settlement of such transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in net income (loss), with one exception. Exchange differences arising from the translation of the net investment in foreign entities are recognized in a separate component of equity, foreign currency translation reserve. When a foreign operation is sold, such exchange differences are recognized in net income (loss) as part of the gain or loss on sale. Translation of subsidiary results into the presentation currency The operating results and statements of financial position of the parent's company and its Canadian subsidiary which have the Canadian dollar as a functional currency have been translated into US dollars as follows: i) ii) iii) When a foreign operation is disposed of, the cumulative amount of the exchange differences recognized in other comprehensive income (loss) and accumulated in the separate component of equity relating to that foreign operation shall be recognized in profit or loss when the gain or loss on disposal is recognized.
Presentation Currency Change [Policy Text Block]	(d) Presentation Currency Change The Company has changed its presentation currency as of December 31, 2021 from the Canadian dollar to the US dollar, to better reflect the Company's business activities and most of the Company's assets and liabilities are held in its US subsidiaries hence denominated in US dollars. No changes were made to the Company's functional currencies, as per the management's assessment based on the IAS 21 recommendations, which will be performed on a quarterly basis. The presentation currency change is regulated by IAS 8. Translation of the consolidated financial statements has been performed retroactively. The Company is not required to re-file previously filed financial statements or to revise its previous tax returns. The comparative periods in these consolidated financial statements for the year ended December 31, 2021 have been restated from CAD to USD (see Note 21). In order to satisfy the requirements of IAS 21 - The effects of changes in foreign exchange rates with respect to the change in presentation currency, these consolidated financial statements for the year ended December 31, 2021 have been translated from CAD to USD using the following procedures: - - - -
Cash and Cash Equivalents [Policy Text Block]	(e) Cash and Cash Equivalents Cash and cash equivalents are carried in the consolidated statements of financial position at fair value. Cash and cash equivalents consist of cash on deposit with banks and highly liquid investments that are readily convertible to known amounts of cash or have maturity dates at the date of purchase of three months or less. Restricted cash is cash held in a bank account that is not available for the Company's general use.
Exploration and Evaluation Properties, and Mineral Properties [Policy Text Block]	(f) Exploration and Evaluation Properties, and Mineral Properties Exploration and Evaluation Properties Exploration expenditures are the costs incurred in the initial search for mineral deposits with economic potential or in the process of obtaining more information about existing mineral deposits. Exploration expenditures typically include costs associated with prospecting, sampling, mapping, drilling and other work involved in searching for minerals. Evaluation expenditures are the costs incurred to establish the technical and commercial viability of developing mineral deposits identified through exploration activities or by acquisition. Evaluation expenditures include the cost of: (i) (ii) (iii) (iv) (v) License costs paid in connection with a right to explore in an existing exploration area are expensed as incurred. Once the legal right to explore has been acquired, exploration and evaluation expenditure is charged to profit or loss as incurred, unless it is concluded that a future economic benefit is more likely than not to be realized. In evaluating if expenditures meet the criteria to be capitalized, several different sources of information are utilized. The information that is used to determine the probability of future benefits depends on the extent of exploration and evaluation that has been performed. Exploration and evaluation expenditures incurred on a license where a NI 43-101 - Standards of Disclosure for Mineral Projects ("43-101") compliant resource has not yet been established are expensed as incurred until sufficient evaluation has occurred in order to establish a 43-101 compliant resource and on completion of a pre-feasibility study. Costs expensed during this phase are included in "exploration and evaluation expenses" in the consolidated statements of operations and comprehensive loss. Costs of acquiring exploration and evaluation assets are capitalized. They are subsequently measured at cost less accumulated impairment. Once development is sanctioned, exploration and evaluation assets are tested for impairment and transferred from "Exploration and Evaluation Assets" to "Mineral Properties and Deferred Development Costs" or "Property, Plant & Equipment" depending on the nature of the asset. No amortization is charged during the exploration and evaluation phase. Mineral Properties Mine development costs are capitalized if management determines that there is sufficient evidence to support probability of generating positive economic returns in the future. A mineral resource is considered to have economic potential when the technical feasibility and commercial viability of extraction of the mineral resource is demonstrable considering long-term metal prices. Prior to capitalizing such costs, management determines if there is a probable future benefit that will contribute to future cash inflows, the Company can obtain the benefit and control access to it, and if the transaction or event giving rise to the benefit has already occurred. If the Company does not have sufficient evidence to support the probability of generating positive economic returns in the future, mine development costs are expensed in the consolidated statements of operations and comprehensive loss. Amortization and Depletion Exploration and evaluation assets and Mineral properties are not subject to depletion or amortization until a commercial production starts - they are tested for impairment when circumstances indicate that the carrying value may not be recoverable. Disposal At the disposal, gains or losses of an item within Exploration and Evaluation Properties, or Mineral Properties are calculated as the difference between the proceeds from disposal and the carrying amount. Those gains or losses are recognized net within other income in profit or loss.
Plant, Property and Equipment [Policy Text Block]	(g) Plant, Property and Equipment Equipment items are recorded at cost and depreciated over their estimated useful lives. The cost of an item includes the purchase price and directly attributable costs to bring the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. The Company's capitalization threshold is $2,500. Where an equipment item comprises major components with different useful lives, the components are accounted for as separate items of equipment. Equipment items are depreciated on a straight-line basis over their estimated useful lives at the following rates: Computers and software 30% Office furniture and equipment 20% Vehicles 30% Buildings and office improvements 4% Exploration building and water wells 10% Roads 8% Exploration equipment 20% Water treatment equipment 20% Permanent reclamation equipment 30% Development equipment 8% Land is not depreciated. When assets are retired or sold, the costs and related accumulated depreciation are eliminated from the accounts and any resulting gain or loss is reflected in the consolidated statements of operations and comprehensive loss.
Leased Assets [Policy Text Block]	(h) Leased Assets Lessees are required to initially recognize a lease liability for the obligation to make lease payments and a right-of-use asset for the right to use the underlying asset for the lease term. The right-to-use asset is initially measured at cost, which comprises the initial amount of the lease liability, adjusted for lease prepayments, lease incentives received, the lessee's initial direct cost (e.g., commissions) and an estimate of restoration, removal and dismantling costs. The lease liability is initially measured at the present value of the lease payments to be made over the lease term, using the implicit interest rate (if available) or incremental borrowing rate for the present value determination. Subsequently, lessees accrete the lease liability to reflect interest and reduce the liability to reflect lease payments made, and the related right-of-use asset is depreciated in accordance with the depreciation requirements of IAS 16 Property, Plant and Equipment. Impairment of Assets.
Impairment of Non-Financial Assets [Policy Text Block]	(i) Impairment of Non-Financial Assets The Company's mineral properties and equipment are reviewed for any indication of impairment at each financial reporting date or at any time if any indications of impairment surface. If any such indication exists, an estimate of the recoverable amount is undertaken, being the higher of an asset's fair value less costs to sell and the asset's value in use. If the asset's carrying amount exceeds its recoverable amount, then an impairment loss is recognized in net income or loss for the period, and the carrying value of the asset on the consolidated statements of financial position is reduced to its recoverable amount. Fair value is determined as the amount that would be obtained from the sale of the asset in an arm's length transaction between knowledgeable and willing parties. Fair value of mineral properties is generally determined as the present value of the estimated future cash flows expected to arise from the continued use of the asset, including any expansion prospects, discounted by an appropriate pre-tax discount rate to arrive at a net present value. Value in use is determined as the present value of the estimated future cash flows expected to arise from the continued use of the asset in its present form and from its ultimate disposal. Value in use is determined by applying assumptions specific to the Company's continued use which includes future development. As such, these assumptions may differ from those used in calculating fair value. In testing for indicators of impairment and performing impairment calculations, assets are grouped in cash-generating units, which are identified as the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets. The estimates of future discounted cash flows are subject to risks and uncertainties including estimated production, grades, recoveries, future metals prices, discount rates, exchange rates and operating costs. Non-financial assets other than goodwill that have suffered an impairment are evaluated for possible reversal of the impairment whenever events or changes in circumstances indicate that the impairment may have reversed. When a reversal of a previous impairment is recorded, the reversal amount is adjusted for depreciation that would have been recorded had the impairment not been recorded.
Share Capital [Policy Text Block]	(j) Share Capital Financial instruments issued by the Company are classified as equity only to the extend that they do not meet the definition of a financial liability or financial asset. The Company's common shares and share warrants are classified as equity instruments. If the Company issues units as part of financing, consisting of both common shares and common share purchase warrants, the fair value of the warrants is determined using the Black-Scholes pricing model, and the remaining value is assigned to the common shares. Equity-settled share-based compensation arrangements as per the Company's equity incentive plan (which includes stock options, restricted share units, and deferred share units) are measured at fair value at the date of grant and recorded within equity. The Company recognizes compensation expense for all stock options based on the fair value of the options on the date of grant which is determined using the Black-Scholes option pricing method. For equity settled restricted and deferred share units, compensation expense is recognized based on the quoted market value of the shares. The fair value at grant date of all share-based compensation is recognized as compensation expense over the vesting period, with a corresponding credit to shareholders' equity. The amount recognized as an expense is reversed to reflect stock options, restricted share units and deferred share units forfeited, so no expense will remain in the financial records in relation to the forfeited agreements.
Reclamation and Remediation Provisions [Policy Text Block]	(k) Reclamation and Remediation Provisions The Company's mining and exploration activities are subject to various laws and regulations governing the protection of the environment. The Company recognizes the cost of future reclamation and remediation as a liability when: the Company has a legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and a reasonable estimate of the obligation can be made. The liability is measured initially by discounting expected costs to the net present value using pre-tax rates and risk assumptions specific to the liability. The resulting cost is capitalized to the carrying value of the related assets, or expensed to exploration, evaluation and development expenses where there is no carrying value of the related assets. In subsequent periods, the liability is adjusted for accretion of the discount with the offsetting amount charged to the consolidated statements of operations and comprehensive loss as finance cost. Any change in the amount or timing of the underlying cash flows is adjusted to the carrying value of the liability, with the offsetting amount recorded as an adjustment to the reclamation and remediation provision cost included in mineral properties or exploration, evaluation and development expenses. Any amount charged to the carrying value of assets is depreciated over the remaining life of the relevant assets. It is reasonably possible that the ultimate cost of remediation and reclamation could change in the future due to uncertainties associated with defining the nature and extent of environmental disturbance, the application of laws and regulations by regulatory authorities, changes in remediation technology and changes in discount rates. The Company reviews its reclamation and remediation provision at least annually and as evidence becomes available indicating that its remediation and reclamation liabilities may have changed. Any such changes in costs could materially impact the future amounts recorded as reclamation and remediation obligations.
Income Taxes [Policy Text Block]	(l) Income Taxes Income tax is recognized in net income or loss except to the extent that it relates to items recognized directly in equity, in which case it is recognized directly in equity. Current tax comprises the expected tax payable or receivable on the taxable income or loss for the year and any adjustment to the tax payable or receivable in respect of previous years. The amount of current tax payable or receivable is the best estimate of the tax amount expected to be paid or received that reflects uncertainty related to income taxes, if any. It is measured using tax rates enacted or substantively enacted at the reporting date. Deferred tax assets and liabilities are determined based on differences between the financial statement carrying values of existing assets and liabilities and their respective income tax bases (temporary differences), and tax loss carry forwards. Deferred tax assets and liabilities are measured using enacted or substantively enacted tax rates expected to be in effect when the temporary differences are likely to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is included in net income in the period in which the change is substantively enacted. The amount of deferred tax assets recognized is limited to the amount that is, in management's estimation, probable that future taxable profits will be available against which the asset can be utilized. Deferred tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority and the Company intends to settle its current tax assets and liabilities on a net basis.
Earnings (Loss) Per Share [Policy Text Block]	(m) Earnings (Loss) Per Share Basic earnings (loss) per share is computed by dividing net income (loss) by the weighted average number of common shares outstanding during the reporting period. Stock options and share purchase warrants are typically dilutive when the Company has net income for the period and the average market price of the common shares during the period exceeds the exercise price of the stock option and/or share purchase warrant. The Company follows the treasury stock method for the calculation of diluted earnings per share. That method assumes that outstanding stock options and warrants with an average exercise price below the market price, are exercised and the assumed proceeds are used to repurchase common shares of the Company at the average market price of the common shares for the period. Under this method, diluted earnings per share are calculated by dividing net earnings for the period by the diluted weighted average shares outstanding during the period.
Contingencies [Policy Text Block]	(n) Contingencies Due to the size, complexity, and nature of the Company's operations, various legal and tax matters are outstanding from time to time. In case that management's estimate of the future resolution of these events changes, the Company will recognize the effects of those changes in the consolidated financial statements on the date such changes occur.
Financial Instruments [Policy Text Block]	(o) Financial Instruments The classification and measurement of financial assets is based on the purpose for which the financial assets were acquired. The classification of investments in debt instruments is driven by the Company's business models for managing its financial assets and whether the contractual cash flows represent solely payments of principal and interest ("SPPI"). Investments in debt instruments are measured at amortized cost if the business model is to hold the instrument for collection of contractual cash flows and those cash flows are solely principal and interest. If the business model is not to hold the debt instrument, it is classified as FVTPL. Equity instruments that are held for trading (including all equity derivative instruments) are classified as FVTPL. For other equity instruments, the Company can elect (on an instrument-by-instrument basis) to designate them as FVTOCI on the acquisition day. Financial assets are initially measured at fair value and are subsequently measured at either (i) amortized cost; (ii) fair value through other comprehensive income, or (iii) at fair value through profit or loss. • Amortized cost Financial assets classified and measured at amortized cost are those assets that are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows, and the contractual terms of the financial asset give rise to cash flows that are SPPI. Financial assets classified at amortized cost are measured using the effective interest method. • Fair value through other comprehensive income ("FVTOCI") Financial assets classified and measured at FVTOCI are those assets that are held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and the contractual terms of the financial asset give rise to cash flows that are SPPI. This classification includes certain equity instruments for which an entity is allowed to make an irrevocable election to classify the equity instruments, on an instrument-by-instrument basis, that would otherwise be measured at fair value through profit or loss ("FVTPL") to present subsequent changes in FVTOCI. • Fair value through profit or loss ("FVTPL") Financial assets classified and measured at FVTPL are those assets that do not meet the criteria to be classified at amortized cost or at FVTOCI. This category includes debt instruments whose cash flow characteristics are not SPPI or are not held within a business model whose objective is either to collect contractual cash flows, or to both collect contractual cash flows and sell the financial asset. The expected credit loss impairment model is applicable to financial assets measured at amortized cost where any expected future credit losses are provided for, irrespective of whether a loss event has occurred as at the reporting date. Impairment losses on financial assets carried at amortized cost are reversed in subsequent periods if the amount of the loss decreases and the decrease is related to an event occurring after the impairment was recognized. Loan receivable This loan is regulated by the IFRS 9 - Financial instruments. The impairment test is based on the "expected credit loss" ("ECL") model. ECL is based on the evaluation of the range of possible outcomes, incorporating the time value of money (discount rate, based on the effective interest rate). It represents a probability-weighted estimate of the difference over the remaining life of the financial instrument between the present value of contractual cash flows and the present value of cash flows lenders expect to receive. It should be assessed for 12-month period (if there is no significant increase in credit risk since initial recognition) or for the whole term (if there is significant increase in credit risk since initial recognition). "12-month ECL" is the expected credit loss resulting from default events that are possible within 12 months after the reporting date. It is not the expected cash shortfalls over the 12-month period, but the entire credit loss on an asset weighted by the probability that the loss will occur in the next 12-month period. Financial liabilities are generally classified and measured at fair value at initial recognition and subsequently measured at amortized cost. Equipment Financing Liability The equipment financing liability is initially measured at the present value of the payments to be made over the financing term, using the implicit interest rate (if available) or incremental borrowing rate for the present value determination. Subsequently, equipment financing liability is accreted to reflect interest and the liability is reduced to reflect financing payments. Financial assets are derecognized when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all of the risks and rewards of ownership of the financial asset are transferred or in which the Company neither transfers nor retains substantially all of the risks and rewards of ownership and it does not retain control of the financial asset. Financial liabilities are derecognized when its contractual obligations are discharged or cancelled or expire. The Company also derecognizes a financial liability when its terms are modified and the cash flows of the modified liability are substantially different, in which case a new financial liability based on the modified terms is recognized at fair value.
Revenue from Contracts with Customers [Policy Text Block]	(p) Revenue from Contracts with Customers The Company recognizes revenue from the transfer of promised goods or services to the customer in an amount that reflects the consideration to which the Company expects to be entitled in exchange for those goods or services. To recognize revenue, the Company should identify the contract with customers, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to each obligation, and recognize revenue when a performance obligation is satisfied by transferring a promised good or service to a customer (which is when the customer obtains control of that good or service).

BASIS OF PREPARATION (Tables)

BASIS OF PREPARATION (Tables)	12 Months Ended
	Dec. 31, 2021
BASIS OF PREPARATION [Abstract]
Disclosure of detailed information about estimated useful life [Table Text Block]	Equipment items are depreciated on a straight-line basis over their estimated useful lives at the following rates: Computers and software 30% Office furniture and equipment 20% Vehicles 30% Buildings and office improvements 4% Exploration building and water wells 10% Roads 8% Exploration equipment 20% Water treatment equipment 20% Permanent reclamation equipment 30% Development equipment 8%

FINANCIAL INSTRUMENTS (Tables)

FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2021
FINANCIAL INSTRUMENTS [Abstract]
Disclosure of financial instruments at fair value through profit or loss [Table Text Block]	Level December 31, December 31, January 1, FINANCIAL ASSETS: Cash and cash equivalents 1 $14,337,078 $29,061,142 $24,117,144
Disclosure of nature and extent of risks arising from financial instruments [Table Text Block]	At December 31, 2021 Possible exposure* Impact on net loss Impact on net loss US dollar +/-5% $657,548 $(657,548) *Possible exposure is based on management's best estimate of the reasonably possible fluctuations of foreign exchange rates in the next twelve months.

RECEIVABLES, PREPAID EXPENSES_2

RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE (Tables)	12 Months Ended
	Dec. 31, 2021
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Abstract]
Disclosure of receivables and prepaid expenses [Table Text Block]	Receivables and Prepaid December 31, 2021 December 31, 2020 January 1, 2020 Receivables $ 37,202 $ 32,094 $ 85,907 Prepaid expenses 684,354 631,491 460,207 Total Receivables and Prepaid Expenses $ 721,556 $ 663,585 $ 546,114
Disclosure of long-term deposits [Table Text Block]	Long-Term Deposits As at December 31, 2021 December 31, 2020 January 1, 2020 Long-term security deposit* $ 33,294 $ 23,723 $ 16,262 Total Long-Term Deposits $ 33,294 $ 23,723 $ 16,262 *Long-term security deposit is related to the head-office lease, Boise office lease, utility, equipment rental, and the campground lease security deposits.
Disclosure of loan receivable [Table Text Block]	Loan receivable Balance, January 1, 2020 $ - Loan receivable 140,000 Principal payments - Balance, December 31, 2020 $ 140,000 Loan receivable - addition 35,000 Principal payments (7,562 ) Balance, December 31, 2021 $ 167,438 December 31, 2021 December 31, 2020 Current portion $ 47,830 $ 24,752 Non-current portion 119,608 115,248

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
PROPERTY, PLANT AND EQUIPMENT [Abstract]
Disclosure of detailed information about property, plant and equipment [Table Text Block]	Computers and Office furniture Vehicles Buildings, well, Equipment Total Cost Balance at January 1, 2020 $ 170,301 $ 39,562 $ 57,846 $ 683,704 $ 358,804 $ 1,310,217 Additions (adjustments) 39,753 2,832 37,029 17,581 734,228 831,423 Translation difference 3,458 684 - 1,109 - 5,251 Balance at December 31, 2020 213,512 43,078 94,875 702,394 1,093,032 2,146,891 Additions (adjustments) 28,489 - 124,391 740,405 555,510 1,448,795 Translation difference 253 160 - 240 - 653 Balance at December 31, 2021 $ 242,254 $ 43,238 $ 219,266 $ 1,443,039 $ 1,648,542 $ 3,596,339 Accumulated Depreciation Balance at January 1, 2020 $ (65,830 ) $ (14,547 ) $ (15,698 ) $ (27,030 ) $ (81,416 ) $ (204,521 ) Depreciation (56,052 ) (7,983 ) (25,886 ) (49,155 ) (157,271 ) (296,347 ) Translation difference (2,969 ) (261 ) - (66 ) - (3,296 ) Balance at December 31, 2020 (124,851 ) (22,791 ) (41,584 ) (76,251 ) (238,687 ) (504,164 ) Depreciation (53,667 ) (8,536 ) (40,573 ) (73,223 ) (284,053 ) (460,052 ) Translation difference (185 ) (85 ) - (26 ) - (296 ) Balance at December 31, 2021 $ (178,703 ) $ (31,412 ) $ (82,157 ) $ (149,500 ) $ (522,740 ) $ (964,512 ) Carrying amounts January 1, 2020 $ 104,471 $ 25,015 $ 42,148 $ 656,674 $ 277,388 $ 1,105,696 December 31, 2020 $ 88,661 $ 20,287 $ 53,291 $ 626,143 $ 854,345 $ 1,642,727 December 31, 2021 $ 63,551 $ 11,826 $ 137,109 $ 1,293,539 $ 1,125,802 $ 2,631,827

LEASES - RIGHT-OF-USE ASSETS _2

LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Leases [Abstract]
Disclosure of quantitative information about right-of-use assets [text block]	Right-of-Use Assets Head office rent (5-year term) Vehicles (3 & 4-year term) Equipment (3-year term) DeLamar office rent (3.7 and 5-year terms) Total Balance, January 1, 2020 $ 545,213 $ 66,618 $ 117,543 $ - $ 729,374 Additions 4,085 231,864 655 190,182 426,786 Depreciation (178,695 ) (69,070 ) (40,300 ) (26,414 ) (314,479 ) Translation differences 10,961 - - - 10,961 Balance, December 31, 2020 381,564 229,412 77,898 163,768 852,642 Additions 1,508 208,538 712 152,896 363,654 Depreciation (179,457 ) (147,260 ) (40,300 ) (91,193 ) (458,210 ) Translation differences 1,625 - - - 1,625 Balance, December 31, 2021 $ 205,240 $ 290,690 $ 38,310 $ 225,471 $ 759,711
Disclosure of changes in lease liabilities [Table Text Block]	Lease Liabilities Head office rent Vehicles Equipment DeLamar office rent Total Balance, January 1, 2020 $ 601,692 $ 67,653 $ 118,058 $ - $ 787,403 Short-term lease liability at initial recognition - 69,121 - 66,219 135,340 Long-term lease liability at initial recognition (2,075 ) 162,744 - 123,963 284,632 Payments - principal portion (159,752 ) (80,349 ) (36,229 ) (9,942 ) (286,272 ) Adjustments 1,670 - - - 1,670 Translation differences 12,098 - - - 12,098 Balance, December 31, 2020 453,633 219,169 81,829 180,240 934,871 Short-term lease liability at initial recognition - 65,679 - 41,699 107,378 Long-term lease liability at initial recognition 3,158 142,859 - 111,197 257,214 Payments - principal portion (177,986 ) (143,628 ) (40,122 ) (86,793 ) (448,529 ) Adjustments (rent adjustments & final payment reconciliations) (9,798 ) (1,576 ) - (768 ) (12,142 ) Translation differences 1,933 - - - 1,933 Balance, December 31, 2021 $ 270,940 $ 282,503 $ 41,707 $ 245,575 $ 840,725
Disclosure of carrying lease liabilities amounts and the interest expense changes [Table Text Block]	Current lease Long-term lease Total lease Interest expenses Balance, January 1, 2020 $ 235,323 $ 552,080 $ 787,403 $ 66,671 Balance, December 31, 2020 369,708 565,163 934,871 68,785 Balance, December 31, 2021 $ 460,690 $ 380,035 $ 840,725 $ 76,345

EXPLORATION AND EVALUATION AS_2

EXPLORATION AND EVALUATION ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Exploration And Evaluation Assets [Abstract]
Disclosure of exploration and evaluation assets summary [Table Text Block]	Total Balance at January 1, 2020 $ 47,235,079 Land acquisitions/option payments 36,000 Claim staking 54,626 Legal expenses 4,365 Title review and environment 6,816 Reclamation adjustment* 9,425,220 Depreciation** (7,424 ) Total 56,754,682 Advance minimum royalty 54,950 Balance at December 31, 2020 56,809,632 Land acquisitions/option payments 45,000 Claim staking 3,000 Reclamation adjustment* (424,038 ) Depreciation** (7,404 ) Total 56,426,190 Advance minimum royalty 64,950 Balance at December 31, 2021 $ 56,491,140 *Reclamation adjustment is the change in present value of the reclamation liability, mainly due to changes to inflation rate and discount rate. Also see Note 15. **A staff house building with a carrying value of $187,150 has been included in the DeLamar property. This building is being depreciated.
Disclosure of exploration and evaluation expenses summary [Table Text Block]	December 31, 2021 DeLamar Florida War Eagle Other deposits Joint expenses Total Contract exploration drilling $ 1,164,217 $ 5,089,592 $ 601,761 $ 1,071,786 $ - $ 7,927,356 Contract metallurgical drilling 424,819 - - - - 424,819 Contract condemnation drilling 226,752 - - - - 226,752 Exploration drilling - other drilling labour & related costs 762,001 2,628,087 445,944 598,134 - 4,434,166 Metallurgical drilling - other drilling labour & related costs 196,570 - - - - 196,570 Condemnation drilling - other drilling labour & related costs 124,235 - - - - 124,235 Other exploration expenses* 153,982 - 17,232 222,359 1,447,921 1,841,494 Other development expenses** - - - - 1,664,611 1,664,611 Land*** 231,544 103,877 2,815 21,772 236,426 596,434 Permitting - - - - 4,357,412 4,357,412 Metallurgical test work 238,965 179,874 - - - 418,839 Technical reports and studies - - - - 1,640,468 1,640,468 Community engagement - - - - 219,238 219,238 Total $ 3,523,085 $ 8,001,430 $ 1,067,752 $ 1,914,051 $ 9,566,076 $ 24,072,394 *Includes mapping, IP, sampling, payroll, exploration G&A expenses, consultants **Includes development G&A expenses and payroll ***Includes BLM and IDL annual fees, consulting, property taxes, legal, etc. expenses December 31, 2020 DeLamar Florida War Eagle Other deposits Joint expenses Total Contract exploration drilling $ 368,944 $ 2,310,366 $ 740,989 $ - $ - $ 3,420,299 Contract metallurgical drilling 737,431 - - - - 737,431 Exploration drilling - other drilling labour & related costs 240,249 1,195,220 446,690 272,597 - 2,154,756 Metallurgical drilling - other drilling labour & related costs 318,201 - - - - 318,201 Other exploration expenses* - 321,755 - 405,750 1,310,546 2,038,051 Other development expenses** - - - - 1,006,451 1,006,451 Land*** 162,816 88,451 4,528 26,188 218,829 500,182 Permitting - - - - 1,619,696 1,619,696 Metallurgy test work 239,985 239,884 - - - 479,869 Technical reports and studies - - - - 327,020 327,020 Community engagement - - - - 172,261 172,261 Total $ 2,066,996 $ 4,155,676 $ 1,192,207 $ 704,535 $ 4,654,803 $ 12,774,217 *Includes mapping, IP, sampling, payroll, exploration G&A expenses, consultants. **Includes development G&A expenses and payroll ***Includes BLM and IDL annual fees, consulting, property taxes, legal, etc. expenses

RELATED PARTY TRANSACTIONS AN_2

RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2021
RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION [abstract]
Disclosure of information about key management personnel [Table Text Block]	December 31, 2021 December 31, 2020 Short-term benefits* $ 1,806,716 $ 1,583,279 Associate companies** (18,137 ) (23,061 ) Stock-based compensation 1,173,216 1,314,431 Total $ 2,961,795 $ 2,874,649 *Short-term employment benefits include salaries, consulting fees, vacation accruals and bonus accruals for key management. It also includes directors' fees for non-executive members of the Company's Board of Directors. **Net of payable/receivable/GST due to/from entities for which Integra's directors are executives, mostly related to rent and office expenses.

TRADE AND OTHER PAYABLES (Table

TRADE AND OTHER PAYABLES (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Trade And Other Payables [Abstract]
Disclosure of aged analysis of the trade and other payables [Table Text Block]	As at December 31, 2021 December 31, 2020 January 1, 2020 Total Accounts Payable $ 1,531,901 $ 2,081,958 $ 583,946 Accrued Liabilities 955,431 546,200 425,102 Total Trade and Other Payables $ 2,487,332 $ 2,628,158 $ 1,009,048

EQUIPMENT FINANCING (Tables)

EQUIPMENT FINANCING (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Long Term Equipment Financing Liability [Abstract]
Disclosure of changes for equipment financing liability and interest expenses [Table Text Block]	Financing Liabilities Equipment Balance, January 1, 2020 $ - Financing liabilities at initial recognition 566,103 Principal payments (73,045 ) Balance, December 31, 2020 493,058 Addition 260,685 Principal payments (156,206 ) Balance, December 31, 2021 $ 597,537 December 31, 2021 December 31, 2020 Current liability portion $ 202,577 $ 132,351 Long-term liability portion 394,960 360,707 Interest expenses Balance, December 31, 2020 $ 21,847 Balance, December 31, 2021 $ 37,410

COMMITMENTS AND CONTRACTUAL O_2

COMMITMENTS AND CONTRACTUAL OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
COMMITMENTS AND CONTRACTUAL OBLIGATIONS [abstract]
Disclosure of contingent liabilities [Table Text Block]	Commitments and Less than one year 1 - 3 years 3 - 5 years Over 5 Total Contractual obligations* 953,841 388,040 116,520 - 1,458,401 Total $ 953,841 $ 388,040 $ 116,520 $ - $ 1,458,401 *Contractual obligations are related to various exploration and development commitments.

RECLAMATION AND REMEDIATION L_2

RECLAMATION AND REMEDIATION LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Reclamation And Remediation Liabilities [Abstract]
Disclosure of detailed information about changes in the reclamation and remediation liability [Table Text Block]	Water Treatment, General Site Maintenance and Environmental Monitoring $ Liability balance at January 1, 2020 34,117,769 Reclamation spending (1,559,513 ) Accretion expenses 704,349 Reclamation adjustment 9,425,220 Liability balance at December 31, 2020 42,687,825 Reclamation spending (1,585,396 ) Accretion expenses 787,859 Reclamation adjustment (424,038 ) Balance at December 31, 2021 41,466,250
Disclosure of detailed information about current and non current portion of reclamation explanatory	December 31, 2021 December 31, 2020 January 1, 2020 Current portion $ 1,875,298 $ 1,919,876 $ 1,785,602 Non-current portion 39,590,952 40,767,949 32,332,167
Disclosure of detailed information about reclamation and remediation bonds [Table Text Block]	Reclamation and Remediation Bonds December 31, 2021 December 31, 2020 Idaho Department of Lands 2,893,829 2,867,629 Idaho Department of Environmental Quality 100,000 100,000 Bureau of Land Management - Idaho State Office 631,400 569,500 Total $ 3,625,229 $ 3,537,129

SHARE CAPITAL (Tables)

SHARE CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of share options [Table Text Block]	December 31, 2021 December 31, 2020 Weighted Weighted Average Average Options Exercise Price Options Exercise Price Outstanding at the beginning of year 4,816,029 $ 2.08 4,373,300 $ 1.96 Granted 491,510 2.31 450,729 3.23 Exercised (193,066 ) 1.94* - - Forfeited/Expired (21,190 ) 2.37 (8,000 ) 2.18 Outstanding at the end of year 5,093,283 $ 2.11 4,816,029 $ 2.08 *The weighted average share price on the date stock options were exercised during the year ended December 31, 2021 was $3.37 (December 31, 2020 - $ Nil
Disclosure of number and weighted average remaining contractual life of outstanding share options [Table Text Block]	No. of Weighted Exercise price No. of Expiration date 1,461,600 $1.96 1,461,600 November 3, 2022 90,000 $2.60 90,000 February 1, 2023 100,000 $2.30 100,000 February 28, 2023 60,000 $1.68 60,000 August 29, 2023 40,000 $1.65 40,000 September 10, 2023 731,400 $1.51 731,400 November 23, 2023 100,000 $1.50 100,000 December 13, 2023 40,000 $1.64 26,667 January 11, 2024 50,000 $1.62 33,333 January 16, 2024 100,000 $2.47 100,000 September 16, 2024 1,380,567 $2.18 1,057,935 December 17, 2024 80,000 $1.40 26,666 March 16, 2025 40,000 $3.39 13,333 September 22, 2025 40,000 $3.33 13,333 October 5, 2025 288,206 $3.70 125,235 December 15, 2025 100,000 $3.38 33,333 February 24, 2026 391,510 $2.04 43,998 December 16, 2026 Total 5,093,283 2.32 $2.11 4,056,833
Disclosure of black-scholes valuation of stock options granted [Table Text Block]	December 31, 2021 December 31, 2020 Dividend rate 0% 0% Expected annualized volatility 51.73% - 51.81% 52.83% - 66.33% Risk free interest rate 0.53% - 1.12% 0.33% - 0.63% Expected life of options 3.5 yr 3.5yr - 5yr Weighted average of strike price of options granted $2.31 $3.23
Disclosure of changes in reserve for share-based payments [Table Text Block]	December 31, 2021 December 31, 2020 Balance at beginning of year $ 5,109,676 $ 3,415,790 Share-based payments - options 932,333 1,351,643 Share-based payments - RSUs 837,858 35,020 Share-based payments - DSUs 92,894 307,223 Options exercised (229,214 ) - RSUs vested (344,068 ) - Balance at the end of year $ 6,399,479 $ 5,109,676
Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of changes in reserve for share-based payments [Table Text Block]	December 31, 2021 December 31, 2020 Balance at beginning of year $ 4,767,433 $ 3,415,790 Share-based payments - options 932,333 1,351,643 Share-based payments - options exercised (229,214 ) - Balance at the end of year $ 5,470,552 $ 4,767,433
Restricted Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of share other equity instruments [Table Text Block]	Restricted share Weighted Outstanding at beginning of year - $ - Granted 358,203 $ 3.70 Outstanding, December 31, 2020 358,203 $ 3.70 Vested - shares issued (80,676 ) $ 3.70 Vested - cash redemption (no shares issued) (18,550 ) $ 3.70 Forfeited/Expired (16,859 ) $ 3.70 Granted 488,856 $ 2.08 Outstanding, December 31, 2021* 730,974 $ 2.81 *Included in the outstanding RSUs are 18,667 vested RSUs for which the settlement has been deferred.
Disclosure of changes in reserve for share-based payments [Table Text Block]	December 31, 2021 December 31, 2020 Balance at beginning of year $ 35,020 $ - Share-based payments - RSUs 837,858 35,020 Share-based payments - RSUs vested (344,068 ) - Balance at the end of year $ 528,810 $ 35,020
Deferred Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Disclosure of number and weighted average exercise prices of share other equity instruments [Table Text Block]	Deferred share Weighted Vested Not vested Outstanding at beginning of year - $ - - - Granted 87,500 $ 3.70 87,500 - Outstanding, December 31, 2020 87,500 $ 3.70 87,500 - Granted 228,168 $ 2.17 21,517 206,651 Outstanding, December 31, 2021 315,668 $ 2.61 109,017 206,651
Disclosure of changes in reserve for share-based payments [Table Text Block]	December 31, 2021 December 31, 2020 Balance at beginning of year $ 307,223 $ - Share-based payments - DSUs 92,894 307,223 Balance at the end of year $ 400,117 $ 307,223

CURRENT AND DEFERRED TAX (Table

CURRENT AND DEFERRED TAX (Tables)	12 Months Ended
	Dec. 31, 2021
CURRENT AND DEFERRED TAX [Abstract]
Disclosure of detailed information about effective income tax expense (recovery) [Table Text Block]	December 31, 2021 December 31, 2020 Income/(loss) before income taxes $ (32,933,645 ) $ (20,249,424 ) Applicable statutory rate 27.00% 27.00% Income tax expense at statutory rate (8,892,084 ) (5,467,344 ) Increase/(decrease) attributable to: Change in deferred tax assets not recognized 8,122,508 5,337,431 Change in tax rate 530,940 - Rate differential due to foreign operations 145,053 78,587 Share-based compensation 503,033 457,349 Reclamation (419,666 ) (412,815 ) Non-deductible items 10,216 6,792 Income tax expense $ - $ - Effective tax rate 0% 0%
Disclosure of composition of deferred tax assets (liabilities) [Table Text Block]	December 31, 2021 December 31, 2020 Exploration and development expenditures $ (50,964 ) $ (91,705 ) Non-capital losses 249,100 319,425 Right-of-use assets (198,136 ) (227,720 ) Total $ - $ -
Disclosure of temporary difference, unused tax losses and unused tax credits [Table Text Block]	December 31, 2021 December 31, 2020 Exploration and development expenditures $ 41,236,815 $ 24,472,852 Non-capital losses 42,063,515 25,908,177 Share-issuance costs 3,444,913 3,571,049 Reclamation and remediation liabilities 5,326,843 4,538,985 Finance leases under IFRS 16 932,700 1,006,040 Unrealized foreign exchange losses 1,180,161 795,080 Charitable contributions 14,277 8,718 Accrued liabilities 196,784 - Total temporary differences and losses for which no deferred tax asset is recognized $ 94,396,007 $ 60,300,901

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
NET LOSS PER SHARE [Abstract]
Disclosure of net loss per share [Table Text Block]	December 31, 2021 December 31, 2020 Net loss for the year $ (32,933,645 ) $ (20,249,424 ) Basic weighted average numbers of share outstanding (000's) 57,032 49,844 Diluted weighted average numbers of shares outstanding (000's) 57,032 49,844 Loss per share: Basic $ (0.58 ) $ (0.41 ) Diluted* $ (0.58 ) $ (0.41 ) *Basic loss per share is computed by dividing net loss (the numerator) by the weighted average number of outstanding common shares for the period (the denominator). Options, RSUs, and DSUs outstanding have been excluded from computing diluted loss per share because they are anti-dilutive or not in the money.

CHANGE IN PRESENTATION CURREN_2

CHANGE IN PRESENTATION CURRENCY (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Change In Presentation Currency [Abstract]
Disclosure of detailed information about effect of change in presentation currency on consolidated statements [Table Text Block]	Consolidated Statements of Financial Position December 31, 2020 January 1, 2020 Previously Translated Previously Translated Canadian $ US $ Canadian $ US $ Assets Current Assets Cash and cash equivalents (Note 5) $ 37,000,648 $ 29,061,142 $ 31,323,346 $ 24,117,144 Receivables and prepaid expenses (Note 6) 844,877 663,585 709,295 546,114 Loan receivable - current portion (Note 6) 31,515 24,752 - - Total Current Assets 37,877,040 29,749,479 32,032,641 24,663,258 Long-Term Deposits (Note 6) 30,204 23,723 21,121 16,262 Restricted Cash (Note 7) 23,100 18,144 1,928,641 1,484,941 Loan receivable - non-current portion (Note 6) 146,733 115,248 - - Property, Plant and Equipment (Note 8) 2,091,519 1,642,727 1,436,077 1,105,696 Right-of-Use Assets (Note 9) 1,085,584 852,642 947,310 729,374 Exploration and Evaluation Assets (Note 10) 72,330,024 56,809,632 61,348,921 47,235,079 Total Assets $ 113,584,204 $ 89,211,595 $ 97,714,711 $ 75,234,610 Liabilities Current Liabilities Trade and other payables (Note 12) $ 3,346,166 $ 2,628,158 $ 1,310,553 $ 1,009,048 Current reclamation and remediation liability (Note 15) 2,444,386 1,919,876 2,319,140 1,785,602 Current lease liability (Note 9) 470,713 369,708 305,638 235,323 Current equipment financing liability (Note 13) 168,510 132,351 - - Due to related parties (Note 11) 816,811 641,541 509,731 392,463 Total Current Liabilities 7,246,586 5,691,634 4,445,062 3,422,436 Long-Term Lease Liabilities (Note 9) 719,566 565,163 717,042 552,080 Long-Term Equipment Financing Liability (Note 13) 459,252 360,707 - - Reclamation and Remediation Liabilities (Note 15) 51,905,753 40,767,949 41,993,019 32,332,167 Total Liabilities 60,331,157 47,385,453 47,155,123 36,306,683 Shareholders' Equity Share Capital (Note 16) 131,327,665 103,147,710 103,572,785 79,744,984 Reserves (Note 16) 7,458,553 5,834,550 5,186,287 4,140,664 Accumulated Other Comprehensive Loss (1,019,733 ) 182,446 (849,663 ) 2,131,419 Accumulated Deficit (84,513,438 ) (67,338,564 ) (57,349,821 ) (47,089,140 ) Total Equity 53,253,047 41,826,142 50,559,588 38,927,927 Total Liabilities and Equity $ 113,584,204 $ 89,211,595 $ 97,714,711 $ 75,234,610 Consolidated Statements of Operations and Comprehensive Loss Year ended December 31, 2020 Previously reported Translated Canadian $ US $ Operating Expenses General and Administrative Expenses Depreciation - Property, plant and equipment (Note 8) $ (405,750 ) $ (302,470 ) Depreciation - Right-of-use assets (Note 9) (409,665 ) (305,389 ) Compensation and benefits (2,765,702 ) (2,061,723 ) Corporate development and marketing (823,281 ) (613,724 ) Office and site administration expenses (956,466 ) (713,011 ) Professional fees (559,259 ) (416,906 ) Regulatory fees (345,860 ) (257,825 ) Stock-based compensation (Note 16) (2,272,266 ) (1,693,886 ) (8,538,249 ) (6,364,934 ) Exploration and Evaluation Expenses (Note 10) (17,135,991 ) (12,774,217 ) Operating Loss $ (25,674,240 ) $ (19,139,151 ) Other Income (Expense) Interest income $ 273,504 $ 203,887 Lease interest expenses ( Note 9) (92,271 ) (68,785 ) Financing interest expenses ( Note 13) (29,307 ) (21,847 ) Rent income - sublease (Note 9) 64,425 48,026 Reclamation accretion expenses (Note 15) (944,850 ) (704,349 ) Gain on equipment sold 20,860 15,550 Foreign exchange loss (781,738 ) (582,755 ) Total Other Income (Expense) $ (1,489,377 ) $ (1,110,273 ) Net Loss $ (27,163,617 ) $ (20,249,424 ) Other Comprehensive Income (Loss) Foreign exchange translation $ (170,070 ) $ (1,948,973 ) Presentation currency translation difference - 2,406,085 Other Comprehensive Income (Loss) $ (170,070 ) $ 457,112 Comprehensive Loss $ (27,333,687 ) $ (19,792,312 ) Net Loss Per Share - basic and diluted (Note 19) $ (0.54 ) $ (0.41 ) Weighted Average Number of Shares (000's - basic and diluted (000's) (Note 19) 49,844 49,844 Consolidated Statements of Cash Flows Year ended December 31, 2020 Previously reported Translated Canadian $ US $ Operations Net loss $ (27,163,617 ) $ (20,249,424 ) Adjustments to reconcile net loss to cash flow from operating activities: Depreciation - Property, plant and equipment (Note 8) 405,750 302,470 Depreciation - Right-of-use assets (Note 9) 409,665 305,389 Lease interest expenses ( Note 9) 92,271 68,785 Financing interest expenses ( Note 13) 29,307 21,847 Reclamation accretion expenses (Note 15) 944,850 704,349 Reclamation expenditures (Note 15) (1,985,571 ) (1,480,166 ) Unrealized foreign exchange loss 150,254 411,908 Share-based payment (Note 16) 2,272,266 1,693,886 Net change in non-cash working capital items: Receivables, prepaid expenses and other assets (149,216 ) (111,235 ) Loan receivable (Note 6) (178,248 ) (132,877 ) Lease liabilities (96,944 ) (72,268 ) Financing liabilities 63,694 47,481 Trade and other payables 1,894,934 1,412,600 Due to related parties 307,080 228,916 Cash flow used in operating activities (23,003,525 ) (16,848,339 ) Investing Additions to property, plant and equipment (421,228 ) (314,009 ) Short and long-term investments ( Note 7 ) 1,867,984 1,392,510 Property acquisition costs (221,674 ) (165,250 ) Cash flow provided by (used in) investing activities 1,225,082 913,251 Financing Issuance of common shares (Note 16) 30,393,408 23,069,000 Share issue costs (Note 16) (2,482,307 ) (1,850,464 ) Lease principal payments (Note 9) (362,355 ) (270,122 ) Financing principal payments (Note 13) (93,001 ) (69,328 ) Cash flow provided by financing activities 27,455,745 20,879,086 Increase in cash and cash equivalents 5,677,302 4,943,998 Cash and cash equivalents at beginning of year 31,323,346 24,117,144 Cash and cash equivalents at end of year $ 37,000,648 $ 29,061,142

CAPITAL MANAGEMENT (Narrative)

CAPITAL MANAGEMENT (Narrative) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
CAPITAL MANAGEMENT [Abstract]
Working capital	$ 9,387,223	$ 24,057,845	$ 21,240,822

FINANCIAL INSTRUMENTS (Narrativ

FINANCIAL INSTRUMENTS (Narrative) (Details)	12 Months Ended
	Dec. 31, 2021USD ($)
FINANCIAL INSTRUMENTS [Abstract]
Net foreign exchange loss	$ 455,046

CASH AND CASH EQUIVALENTS (Narr

CASH AND CASH EQUIVALENTS (Narrative) (Details) - USD ($)	Jan. 01, 2020	Dec. 31, 2021	Dec. 31, 2020
CASH AND CASH EQUIVALENTS [Abstract]
Cash	$ 17,362,582	$ 3,294,174	$ 27,653,951
Short-term investments	$ 6,754,562	$ 11,042,904	$ 1,407,191
Annual Interest rates on US dollar investments		0.40%
Annual Interest rates on CAD dollar investments		0.25%
Cash and short term investments held US dollar	39.00%	98.00%	93.00%

RECEIVABLES, PREPAID EXPENSES_3

RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE (Narrative) (Details) - USD ($)	1 Months Ended	12 Months Ended
	Aug. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Jan. 31, 2021	Dec. 31, 2019
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Abstract]
Loan receivables	$ 140,000	$ 167,438	$ 140,000	$ 175,000	$ 0
Interest on loan receivables	6.00%
Loan receivables term	5 years
Monthly loan instalment		3,383
Interest income - loan receivable		7,624	$ 0
Accrued interest		$ 5,037

RESTRICTED CASH (Narrative) (De

RESTRICTED CASH (Narrative) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Restricted Cash [Line Items]
Restricted cash	$ 18,147	$ 18,144	$ 1,484,941

LEASES - RIGHT-OF-USE ASSETS _3

LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Sublease rent income	$ 71,797	$ 48,026
Operating lease expense	93,154	89,166
Short-term lease commitment	$ 19,068	$ 12,470
Bottom of range [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Leases, applied interest rate	6.34%
Top of range [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Leases, applied interest rate	9.24%

EXPLORATION AND EVALUATION AS_3

EXPLORATION AND EVALUATION ASSETS (Narrative) (Details) $ in Millions

Nov. 03, 2017USD ($)Share

Dec. 31, 2021USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019CAD ($)

Dec. 31, 2019USD ($)

Jun. 30, 2019USD ($)

Dec. 31, 2018USD ($)

Jan. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Oct. 31, 2017USD ($)

Jun. 30, 2018USD ($)

Dec. 31, 2021USD ($)

Dec. 31, 2020USD ($)

Disclosure Of Exploration And Evaluation Assets [Line Items]

Exploration and evaluation expenses

$ 24,072,394

$ 12,774,217

DeLamar deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Exploration and evaluation expenses

3,523,085

2,066,996

Florida Mountain deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Exploration and evaluation expenses

8,001,430

4,155,676

War Eagle deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Exploration and evaluation expenses

$ 1,067,752

$ 1,192,207

Kinross Delamar Mining Company [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Percentage of voting equity interests acquired

100.00%

Cash transferred

$ 5,900,000

Shares issued for acquisition (Shares) | Share

2,218,395

Proceeds from financing

$ 21,300,000

Percentage of issued and outstanding common shares

9.90%

Value of shares on the closing date

$ 3,693,269

Acquisition, cash transferred

$ 3,500,000

Kinross Delamar Mining Company [Member] | DeLamar deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Percentage of net smelter return payable

2.50%

Delamar Mining Company [Member] | Kinross Gold USA Inc. [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Percentage of shares with security released

25.00%

Purchase And Sale Agreement [Member] | Florida Mountain Empire Claims [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 1,600,000

Purchase And Sale Agreement [Member] | Florida Mountain Banner Claims [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 400,000

Purchase And Sale Agreement [Member] | Florida Mountain deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 2,000,000

Purchase And Sale Agreement [Member] | Maverix Metals Nevada Inc And Maverix Metals Inc [Member] | Kinross Gold USA Inc. [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Minimum percentage of current delamar area resources

90.00%

90.00%

Reduced percentage of royalty

1.00%

1.00%

Payments to acquire exploration and evaluation assets

$ 10

$ 7,900,000

Option Agreement [Member] | State Lease [Member] | War Eagle deposit [Member] | State of Idaho [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Underlying percentage of gross royalty payable

5.00%

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 200,000

Period of annual payments

4 years

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member] | Execution of option agreement [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 20,000

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member] | Six-month anniversary [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 20,000

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member] | One-year anniversary [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 30,000

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member] | Second anniversary [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 30,000

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member] | Third anniversary [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 30,000

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | War Eagle deposit [Member] | Fourth anniversary [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Payments to acquire exploration and evaluation assets

$ 70,000

Option Agreement [Member] | Nevada Select Royalty Inc. [Member] | State Lease [Member] | War Eagle deposit [Member]

Disclosure Of Exploration And Evaluation Assets [Line Items]

Percentage of net smelter return payable

1.00%

RELATED PARTY TRANSACTIONS AN_3

RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION (Narrative) (Details)	12 Months Ended
	Dec. 31, 2021USD ($)Share	Dec. 31, 2020USD ($)	Jan. 01, 2020USD ($)
Disclosure of transactions between related parties [line items]
Stock-based compensation	$ 1,173,216	$ 1,314,431
Board of Directors and officers and enterprises [Member]
Disclosure of transactions between related parties [line items]
Due to related parties for payroll expenses, consulting fees, bonuses accruals, vacation accruals and other expenses	693,344	641,541	$ 392,463
Receivables from related parties (related to rent and office expenses)	$ 0	$ 7,474	$ 16,465
Deferred Share Units [Member]
Disclosure of transactions between related parties [line items]
Number of units issued | Share	30,168
Share-based payment	$ 75,086
Stock-based compensation	$ 57,881

EQUIPMENT FINANCING (Narrative)

EQUIPMENT FINANCING (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2020
Disclosure Of Long Term Equipment Financing Liability [Abstract]
Principal value of mobile equipment financing agreement	$ 0.3	$ 0.6
Description of interest rate	implicit interest rate of 6.5%	implicit interest rate of 7.0% per annum

COMMITMENTS AND CONTRACTUAL O_3

COMMITMENTS AND CONTRACTUAL OBLIGATIONS (Narrative) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Disclosure of contingent liabilities [line items]
Advance minimum royalty obligation		$ 64,950	$ 54,950
Land and road access lease payments, option payments and land rent payments		329,331	195,193
Claim fees		$ 191,565	$ 191,651
Maverix Metals Inc [Member]
Disclosure of contingent liabilities [line items]
Percentage of portion net smelter return payable	2.50%	2.50%
Cumulative royalty payment of C$10 million [Member] | Maverix Metals Inc [Member]
Disclosure of contingent liabilities [line items]
Percentage of portion net smelter return payable	1.00%	1.00%
Cumulative royalty payment necessary to reduce NSR payable	$ 10	$ 7,900,000

RECLAMATION AND REMEDIATION L_3

RECLAMATION AND REMEDIATION LIABILITIES (Narrative) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Apr. 15, 2020	Jan. 01, 2020
Reclamation And Remediation Liabilities [Abstract]
Discount rate, Description	increased from 1.65% to 1.90%	decreased from 2.39% to 1.65%
Inflation rates, Description	0% for 2022, as short-term inflation had already been factored in the 2022 cost estimates, and 2.3% for the following years.	1.50% for 2021 and 2.0% for the following years
Market risk premium, Description	0% market risk premium for 2022, 2.5% for 2023 and 2024, and 5% for the following years	0% market risk premium for 2020, 2.5% for 2021 and 2022, and 5% for the following years
Current reclamation and remediation liability	$ 1,875,298	$ 1,919,876		$ 1,785,602
Reclamation spending	1,585,396	1,559,513
Reclamation and remediation bonds	$ 3,625,229	$ 3,537,129
Percentage of management fee	2.50%
Cash collateral requirement percentage		50.00%	0.00%

SHARE CAPITAL (Narrative) (Deta

SHARE CAPITAL (Narrative) (Details)	Dec. 15, 2020USD ($)Share$ / shares	Oct. 05, 2020USD ($)Share$ / shares	Sep. 14, 2020USD ($)$ / sharesshares	Jul. 09, 2020shares	Dec. 31, 2021USD ($)Share$ / sharesshares	Dec. 16, 2021USD ($)Share$ / shares	Sep. 30, 2021USD ($)Share$ / shares	Sep. 17, 2021USD ($)$ / sharesshares	Jul. 31, 2021USD ($)Share	Jun. 30, 2021USD ($)Share$ / shares	May 31, 2021shares	Mar. 31, 2021USD ($)Share$ / sharesshares	Feb. 28, 2021CAD ($)Share	Feb. 24, 2021USD ($)Share$ / shares	Sep. 22, 2020USD ($)Share$ / shares	Mar. 16, 2020USD ($)Share$ / shares	Sep. 30, 2021USD ($)$ / sharesshares	Jun. 30, 2021USD ($)$ / sharesshares	Mar. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2021USD ($)Share$ / sharesshares	Dec. 31, 2020USD ($)Share$ / sharesshares	Jul. 08, 2020shares	Feb. 29, 2020shares	Dec. 31, 2019shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share consolidation ratio				2.5 to 1
Number of shares outstanding | shares				47,823,177	62,170,212															62,170,212	54,608,177	119,557,943		47,823,177
Number of shares issued | shares					62,170,212															62,170,212	54,608,177
Proceeds from issuing shares | $			$ 23,069,000					$ 17,301,750												$ 18,976,371	$ 23,069,000
Share issue price | $ / shares			$ 3.40					$ 2.55
Shares issued for cash | shares			6,785,000					6,785,000													6,785,000
Brokerage fee expense | $			$ 1,240,685					$ 921,918
Legal and filing expense | $			$ 661,941					$ 375,278
Number of share options exercised | Share																				193,066
Proceeds from exercise of options | $																				$ 376,153
Weighted average share price, share options granted | $ / shares																				$ 3.37
Number of common shares held in escrow released | shares																							966,563
Share-based payments | $																				$ 1,863,085	$ 1,693,886
Number of stock options canceled | Share																				21,190	8,000
Number of share options granted | Share	290,729	40,000				391,510								100,000	40,000	80,000				491,510	450,729
Exercise price | $ / shares	$ 3.70	$ 3.33				$ 2.04								$ 3.38	$ 3.39	$ 1.40				$ 2.31	$ 3.23
Expiration date	December 15, 2025	October 5, 2025				December 16, 2026								February 24, 2026	September 22, 2025	March 16, 2025
Expense from share-based payment transactions with employees | $	$ 391,614	$ 71,606				$ 312,921								$ 127,797	$ 73,349	$ 57,293
ATM Sales [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares sold under ATM | shares																	155,000	320,950	41,000
Proceeds from issuing shares | $																	$ 456,957	$ 1,057,951	$ 159,713
Share issue price | $ / shares																	$ 2.95	$ 3.30	$ 3.90
Percentage of brokers' fee in commission																	2.75%	2.75%	2.75%
Equity Incentive Awards [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of share options exercised | Share							1,333		2,000	30,000		15,333	144,400
Proceeds from exercise of options							$ 3,042		$ 4,628	$ 52,960		$ 35,759	$ 292,330
Cash redemption of vested RSUs | shares					16,494						2,056
Shares issued for exercise of options and vested RSUs | shares												19,445
Shares issued related to restricted share unit grant | shares					62,907
Percentage of issued and outstanding capital acquire for issuance of awards																				10.00%
Number of equity incentive awards available for issuance | Share																				77,096	199,086
Number of units vested | shares												4,112
Equity Incentive Awards [Member] | One participant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum threshold of outstanding issue in an annual period																				5.00%
Equity Incentive Awards [Member] | One consultant [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum threshold of outstanding issue in an annual period																				2.00%
Equity Incentive Awards [Member] | Eligible persons (as a group) [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum threshold of outstanding issue in an annual period																				2.00%
Equity Incentive Awards [Member] | Insiders (as a group) [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum threshold of outstanding issue in an annual period																				10.00%
Equity Incentive Awards [Member] | Insiders (as a group) [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum threshold of outstanding issue in an annual period																				10.00%
Equity Incentive Awards [Member] | Any one insider and his or her associates or affiliates [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum threshold of outstanding issue in an annual period																				5.00%
Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Share-based payments | $																				$ 932,333	$ 1,351,643
Restricted Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum number of shares available for issuance | Share																				1,200,000	600,000
Share-based payments | $																				$ 837,858	$ 35,020
Vested RSUs for which settlement has been deferred | shares																				18,667
Number of units vested | shares																				117,893
Number of units canceled | Share																				16,859
Number of units granted | Share																				488,856	358,203
Weighted average grant date, Granted | $ / shares																				$ 2.08	$ 3.70
Restricted Share Units [Member] | Officers and Employees [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units granted | Share	358,203					488,856
Expense from share-based payment transactions with employees | $	$ 1,257,695					$ 1,037,359
Deferred Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum number of shares available for issuance | Share																				400,000	200,000
Share-based payments | $																				$ 92,894	$ 307,223
Number of units granted | Share																				228,168	87,500
Weighted average grant date, Granted | $ / shares																				$ 2.17	$ 3.70
Deferred Share Units [Member] | Certain Directors [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units issued | Share					30,168															30,168
Fair valued of unit issued | $ / shares					$ 2.15		$ 2.28			$ 2.93		$ 2.70					$ 2.28	$ 2.93	$ 2.70	$ 2.15
Expense from share-based payment transactions with employees | $					$ 57,881															$ 75,086
Deferred Share Units [Member] | Directors [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of units granted | Share	87,500					198,000
Expense from share-based payment transactions with employees | $	$ 307,223					$ 35,013														$ 420,159

CURRENT AND DEFERRED TAX (Narra

CURRENT AND DEFERRED TAX (Narrative) (Details) - 12 months ended Dec. 31, 2021	USD ($)	CAD ($)	USD ($)
Disclosure Of Income Tax [Line Items]
Current tax expense (income)
Deferred tax expense (income)
No Expiration [Member]
Disclosure Of Income Tax [Line Items]
Tax losses			$ 24,439,400
Canadian [Member] | Expire Between Years 2037 And 2041 [Member]
Disclosure Of Income Tax [Line Items]
Tax losses		$ 21,220,000	16,737,600
U.S. [Member] | Expire In 2037 [Member]
Disclosure Of Income Tax [Line Items]
Tax losses			$ 886,500

SUBSEQUENT EVENTS (Narrative) (

SUBSEQUENT EVENTS (Narrative) (Details)	Sep. 14, 2020USD ($)	Mar. 31, 2022CAD ($)shares	Sep. 17, 2021USD ($)	Sep. 30, 2021USD ($)shares	Jun. 30, 2021USD ($)shares	Mar. 31, 2021USD ($)shares	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)
Disclosure of non-adjusting events after reporting period [line items]
Gross proceeds of shares sold	$ 23,069,000		$ 17,301,750				$ 18,976,371	$ 23,069,000
ATM Sales [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of shares sold under ATM | shares				155,000	320,950	41,000
Gross proceeds of shares sold				$ 456,957	$ 1,057,951	$ 159,713
Commission percentage				2.75%	2.75%	2.75%
ATM Sales [Member] | Subsequent Events [Member]
Disclosure of non-adjusting events after reporting period [line items]
Number of shares sold under ATM | shares		427,997
Gross proceeds of shares sold		$ 674,016
Commission percentage		2.75%

BASIS OF PREPARATION - Disclosu

BASIS OF PREPARATION - Disclosure of detailed information about estimated useful life (Details)	12 Months Ended
	Dec. 31, 2021
Computers and software [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	30.00%
Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	20.00%
Vehicles [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	30.00%
Buildings and office improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	4.00%
Exploration building and water wells [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	10.00%
Roads [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	8.00%
Exploration equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	20.00%
Water treatment equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	20.00%
Permanent reclamation equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	30.00%
Development equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation rate, property, plant and equipment	8.00%

FINANCIAL INSTRUMENTS - Disclos

FINANCIAL INSTRUMENTS - Disclosure of reclassification of financial instruments (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020	Dec. 31, 2019
FINANCIAL ASSETS:
Cash and cash equivalents	$ 14,337,078	$ 29,061,142	$ 24,117,144	$ 24,117,144

FINANCIAL INSTRUMENTS - Discl_2

FINANCIAL INSTRUMENTS - Disclosure of nature and extent of risks arising from financial instruments (Details) - Foreign Exchange Risk [Member]	12 Months Ended
	Dec. 31, 2021USD ($)
Disclosure of nature and extent of risks arising from financial instruments [line items]
Possible exposure	5.00%
Possible exposure of foreign exchange rates, positive impact on net loss	$ 657,548
Possible exposure of foreign exchange rates, negative impact on net loss	$ (657,548)

RECEIVABLES, PREPAID EXPENSES_4

RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE - Disclosure of receivables and prepaid expenses (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Abstract]
Receivables	$ 37,202	$ 32,094	$ 85,907
Prepaid expenses	684,354	631,491	460,207
Total trade and other current receivables	$ 721,556	$ 663,585	$ 546,114

RECEIVABLES, PREPAID EXPENSES_5

RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE - Disclosure of long-term deposits (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Abstract]
Long-term security deposit	$ 33,294	$ 23,723	$ 16,262
Total Long-Term Deposits	$ 33,294	$ 23,723	$ 16,262

RECEIVABLES, PREPAID EXPENSES_6

RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE - Disclosure of loan receivable (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
RECEIVABLES, PREPAID EXPENSES, DEPOSITS, AND LOAN RECEIVABLE [Abstract]
Beginning balance	$ 140,000	$ 0
Loan receivable		140,000
Loan receivable - addition	35,000
Principal Payments	(7,562)	0
Ending balance	167,438	140,000
Current portion	47,830	24,752	$ 0
Non-current portion	$ 119,608	$ 115,248	$ 0

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Disclosure of detailed information about property, plant and equipment (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	$ 1,642,727	$ 1,105,696
Depreciation	(467,703)	(302,470)
Balance, end of year	2,631,827	1,642,727
Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	2,146,891	1,310,217
Additions (adjustments)	1,448,795	831,423
Translation difference	653	5,251
Balance, end of year	3,596,339	2,146,891
Accumulated Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	(504,164)	(204,521)
Depreciation	(460,052)	(296,347)
Translation difference	(296)	(3,296)
Balance, end of year	(964,512)	(504,164)
Computers and software [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	88,661	104,471
Balance, end of year	63,551	88,661
Computers and software [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	213,512	170,301
Additions (adjustments)	28,489	39,753
Translation difference	253	3,458
Balance, end of year	242,254	213,512
Computers and software [Member] | Accumulated Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	(124,851)	(65,830)
Depreciation	(53,667)	(56,052)
Translation difference	(185)	(2,969)
Balance, end of year	(178,703)	(124,851)
Office furniture and equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	20,287	25,015
Balance, end of year	11,826	20,287
Office furniture and equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	43,078	39,562
Additions (adjustments)	0	2,832
Translation difference	160	684
Balance, end of year	43,238	43,078
Office furniture and equipment [Member] | Accumulated Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	(22,791)	(14,547)
Depreciation	(8,536)	(7,983)
Translation difference	(85)	(261)
Balance, end of year	(31,412)	(22,791)
Vehicles[Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	53,291	42,148
Balance, end of year	137,109	53,291
Vehicles[Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	94,875	57,846
Additions (adjustments)	124,391	37,029
Translation difference	0	0
Balance, end of year	219,266	94,875
Vehicles[Member] | Accumulated Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	(41,584)	(15,698)
Depreciation	(40,573)	(25,886)
Translation difference	0	0
Balance, end of year	(82,157)	(41,584)
Buildings, well, road, and buildings improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	626,143	656,674
Balance, end of year	1,293,539	626,143
Buildings, well, road, and buildings improvements [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	702,394	683,704
Additions (adjustments)	740,405	17,581
Translation difference	240	1,109
Balance, end of year	1,443,039	702,394
Buildings, well, road, and buildings improvements [Member] | Accumulated Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	(76,251)	(27,030)
Depreciation	(73,223)	(49,155)
Translation difference	(26)	(66)
Balance, end of year	(149,500)	(76,251)
Equipment [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	854,345	277,388
Balance, end of year	1,125,802	854,345
Equipment [Member] | Cost [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	1,093,032	358,804
Additions (adjustments)	555,510	734,228
Translation difference	0	0
Balance, end of year	1,648,542	1,093,032
Equipment [Member] | Accumulated Depreciation [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Balance, beginning of year	(238,687)	(81,416)
Depreciation	(284,053)	(157,271)
Translation difference	0	0
Balance, end of year	$ (522,740)	$ (238,687)

LEASES - RIGHT-OF-USE ASSETS _4

LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES - Disclosure of changes in right-of-use assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Balance	$ 852,642	$ 729,374
Additions	363,654	426,786
Depreciation	(458,210)	(314,479)
Translation differences	1,625	10,961
Balance	759,711	852,642
Head office rent (5-year term) [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	381,564	545,213
Additions	1,508	4,085
Depreciation	(179,457)	(178,695)
Translation differences	1,625	10,961
Balance	205,240	381,564
Vehicles (3 & 4-year term) [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	229,412	66,618
Additions	208,538	231,864
Depreciation	(147,260)	(69,070)
Translation differences	0	0
Balance	290,690	229,412
Equipment (3-year term) [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	77,898	117,543
Additions	712	655
Depreciation	(40,300)	(40,300)
Translation differences	0	0
Balance	38,310	77,898
DeLamar office rent (3,7 and 5-year term) [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	163,768	0
Additions	152,896	190,182
Depreciation	(91,193)	(26,414)
Translation differences	0	0
Balance	$ 225,471	$ 163,768

LEASES - RIGHT-OF-USE ASSETS _5

LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES - Disclosure of changes in lease liabilities (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of quantitative information about right-of-use assets [line items]
Balance	$ 934,871	$ 787,403
Short-term lease liabilities at initial recognition	107,378	135,340
Long-term lease liabilities at initial recognition	257,214	284,632
Payments - principal portion	(448,529)	(286,272)
Adjustments	(12,142)	1,670
Translation differences	1,933	12,098
Balance	840,725	934,871
Head office rent [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	453,633	601,692
Short-term lease liabilities at initial recognition		0
Long-term lease liabilities at initial recognition	3,158	(2,075)
Payments - principal portion	(177,986)	(159,752)
Adjustments	(9,798)
Adjustments (rent adjustments & final payment reconciliations)		1,670
Translation differences	1,933	12,098
Balance	270,940	453,633
Vehicles [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	219,169	67,653
Short-term lease liabilities at initial recognition	65,679	69,121
Long-term lease liabilities at initial recognition	142,859	162,744
Payments - principal portion	(143,628)	(80,349)
Adjustments	(1,576)
Adjustments (rent adjustments & final payment reconciliations)		0
Translation differences	0	0
Balance	282,503	219,169
Equipment [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	81,829	118,058
Short-term lease liabilities at initial recognition	0	0
Long-term lease liabilities at initial recognition	0	0
Payments - principal portion	(40,122)	(36,229)
Adjustments	0
Adjustments (rent adjustments & final payment reconciliations)		0
Translation differences	0	0
Balance	41,707	81,829
DeLamar office rent [Member]
Disclosure of quantitative information about right-of-use assets [line items]
Balance	180,240	0
Short-term lease liabilities at initial recognition	41,699	66,219
Long-term lease liabilities at initial recognition	111,197	123,963
Payments - principal portion	(86,793)	(9,942)
Adjustments	(768)
Adjustments (rent adjustments & final payment reconciliations)		0
Translation differences	0	0
Balance	$ 245,575	$ 180,240

LEASES - RIGHT-OF-USE ASSETS _6

LEASES - RIGHT-OF-USE ASSETS AND LEASE LIABILITIES - Disclosure of carrying lease liabilities amounts and the interest expense changes (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 01, 2020
Disclosure Of Leases [Abstract]
Current lease liabilities	$ 460,690	$ 369,708		$ 235,323
Long-term lease liabilities	380,035	565,163		552,080
Total lease liabilities	840,725	934,871	$ 787,403	$ 787,403
Interest expenses	$ 76,345	$ 68,785	$ 66,671

EXPLORATION AND EVALUATION AS_4

EXPLORATION AND EVALUATION ASSETS - Disclosure of exploration and evaluation assets summary (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Exploration And Evaluation Assets [Line Items]
Exploration and evaluation assets, beginning balance	$ 56,809,632
Reclamation adjustment	(424,038)	$ 9,425,220
Advance minimum royalty obligation	64,950	54,950
Exploration and evaluation assets, ending balance	56,491,140	56,809,632
Exploration and evaluation assets [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Exploration and evaluation assets, beginning balance	56,809,632	47,235,079
Land acquisitions/option payments	45,000	36,000
Claim Staking	3,000	54,626
Legal expenses		4,365
Title review and environment		6,816
Reclamation adjustment	(424,038)	9,425,220
Depreciation	(7,404)	(7,424)
Total	56,426,190	56,754,682
Advance minimum royalty obligation	64,950	54,950
Exploration and evaluation assets, ending balance	$ 56,491,140	$ 56,809,632

EXPLORATION AND EVALUATION AS_5

EXPLORATION AND EVALUATION ASSETS - Disclosure of exploration and evaluation assets summary (Parentheticals) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Disclosure Of Exploration And Evaluation Assets [Line Items]
Exploration and Evaluation Assets	$ 56,491,140	$ 56,809,632	$ 47,235,079
Staff house building [Member] | Carrying Amount [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Exploration and Evaluation Assets	$ 187,150

EXPLORATION AND EVALUATION AS_6

EXPLORATION AND EVALUATION ASSETS - Disclosure of exploration and evaluation expense summary (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	$ 24,072,394	$ 12,774,217
Contract exploration drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	7,927,356	3,420,299
Contract metallurgical drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	424,819	737,431
Contract condemnation drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	226,752
Exploration drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	4,434,166	2,154,756
Metallurgical drilling - other drilling labour & related costs[Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	196,570	318,201
Condemnation drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	124,235
Other exploration expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,841,494	2,038,051
Other development expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,664,611	1,006,451
Land [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	596,434	500,182
Permitting [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	4,357,412	1,619,696
Metallurgy test work [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	418,839	479,869
Technical reports and studies [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,640,468	327,020
Community engagement [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	219,238	172,261
DeLamar deposit [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	3,523,085	2,066,996
DeLamar deposit [Member] | Contract exploration drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,164,217	368,944
DeLamar deposit [Member] | Contract metallurgical drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	424,819	737,431
DeLamar deposit [Member] | Contract condemnation drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	226,752
DeLamar deposit [Member] | Exploration drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	762,001	240,249
DeLamar deposit [Member] | Metallurgical drilling - other drilling labour & related costs[Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	196,570	318,201
DeLamar deposit [Member] | Condemnation drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	124,235
DeLamar deposit [Member] | Other exploration expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	153,982	0
DeLamar deposit [Member] | Other development expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
DeLamar deposit [Member] | Land [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	231,544	162,816
DeLamar deposit [Member] | Permitting [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
DeLamar deposit [Member] | Metallurgy test work [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	238,965	239,985
DeLamar deposit [Member] | Technical reports and studies [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
DeLamar deposit [Member] | Community engagement [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Florida Mountain deposit [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	8,001,430	4,155,676
Florida Mountain deposit [Member] | Contract exploration drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	5,089,592	2,310,366
Florida Mountain deposit [Member] | Contract metallurgical drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Florida Mountain deposit [Member] | Contract condemnation drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
Florida Mountain deposit [Member] | Exploration drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	2,628,087	1,195,220
Florida Mountain deposit [Member] | Metallurgical drilling - other drilling labour & related costs[Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Florida Mountain deposit [Member] | Condemnation drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
Florida Mountain deposit [Member] | Other exploration expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	321,755
Florida Mountain deposit [Member] | Other development expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Florida Mountain deposit [Member] | Land [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	103,877	88,451
Florida Mountain deposit [Member] | Permitting [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Florida Mountain deposit [Member] | Metallurgy test work [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	179,874	239,884
Florida Mountain deposit [Member] | Technical reports and studies [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Florida Mountain deposit [Member] | Community engagement [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,067,752	1,192,207
War Eagle deposit [Member] | Contract exploration drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	601,761	740,989
War Eagle deposit [Member] | Contract metallurgical drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member] | Contract condemnation drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
War Eagle deposit [Member] | Exploration drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	445,944	446,690
War Eagle deposit [Member] | Metallurgical drilling - other drilling labour & related costs[Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member] | Condemnation drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
War Eagle deposit [Member] | Other exploration expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	17,232	0
War Eagle deposit [Member] | Other development expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member] | Land [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	2,815	4,528
War Eagle deposit [Member] | Permitting [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member] | Metallurgy test work [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member] | Technical reports and studies [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
War Eagle deposit [Member] | Community engagement [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,914,051	704,535
Other deposits [Member] | Contract exploration drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,071,786	0
Other deposits [Member] | Contract metallurgical drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member] | Contract condemnation drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
Other deposits [Member] | Exploration drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	598,134	272,597
Other deposits [Member] | Metallurgical drilling - other drilling labour & related costs[Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member] | Condemnation drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
Other deposits [Member] | Other exploration expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	222,359	405,750
Other deposits [Member] | Other development expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member] | Land [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	21,772	26,188
Other deposits [Member] | Permitting [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member] | Metallurgy test work [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member] | Technical reports and studies [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Other deposits [Member] | Community engagement [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Joint expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	9,566,076	4,654,803
Joint expenses [Member] | Contract exploration drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Joint expenses [Member] | Contract metallurgical drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Joint expenses [Member] | Contract condemnation drilling [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
Joint expenses [Member] | Exploration drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Joint expenses [Member] | Metallurgical drilling - other drilling labour & related costs[Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Joint expenses [Member] | Condemnation drilling - other drilling labour & related costs [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0
Joint expenses [Member] | Other exploration expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,447,921	1,310,546
Joint expenses [Member] | Other development expenses [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,664,611	1,006,451
Joint expenses [Member] | Land [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	236,426	218,829
Joint expenses [Member] | Permitting [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	4,357,412	1,619,696
Joint expenses [Member] | Metallurgy test work [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	0	0
Joint expenses [Member] | Technical reports and studies [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	1,640,468	327,020
Joint expenses [Member] | Community engagement [Member]
Disclosure Of Exploration And Evaluation Assets [Line Items]
Expense arising from exploration for and evaluation of mineral resources	$ 219,238	$ 172,261

RELATED PARTY TRANSACTIONS AN_4

RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION - Disclosure of remuneration attributed to executives and directors (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
RELATED PARTY TRANSACTIONS AND KEY MANAGEMENT COMPENSATION [abstract]
Short-term benefits	$ 1,806,716	$ 1,583,279
Associate companies	(18,137)	(23,061)
Stock-based compensation	1,173,216	1,314,431
Total	$ 2,961,795	$ 2,874,649

TRADE AND OTHER PAYABLES - Disc

TRADE AND OTHER PAYABLES - Disclosure of aged analysis of the trade and other payables (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Disclosure Of Trade And Other Payables [Abstract]
Total Accounts Payable	$ 1,531,901	$ 2,081,958	$ 583,946
Accrued Liabilities	955,431	546,200	425,102
Total Trade and Other Payables	$ 2,487,332	$ 2,628,158	$ 1,009,048

EQUIPMENT FINANCING - Disclosur

EQUIPMENT FINANCING - Disclosure of changes for equipment financing liability and interest expenses (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Long Term Equipment Financing Liability [Abstract]
Beginning balance	$ 493,058	$ 0
Financing liabilities at initial recognition	260,685	566,103
Principal payments	(156,206)	(73,045)
Ending balance	597,537	493,058
Current liability portion	202,577	132,351
Long-term liability portion	394,960	360,707
Interest expenses	$ 37,410	$ 21,847

COMMITMENTS AND CONTRACTUAL O_4

COMMITMENTS AND CONTRACTUAL OBLIGATIONS - Disclosure of contingent liabilities (Details)	Dec. 31, 2021USD ($)
Disclosure of contingent liabilities [line items]
Contractual obligations	$ 1,458,401
Commitments and Contractual Obligations	1,458,401
Less than one year commitment [Member]
Disclosure of contingent liabilities [line items]
Contractual obligations	953,841
Commitments and Contractual Obligations	953,841
1 - 3 years commitment [Member]
Disclosure of contingent liabilities [line items]
Contractual obligations	388,040
Commitments and Contractual Obligations	388,040
3 - 5 years commitment [Member]
Disclosure of contingent liabilities [line items]
Contractual obligations	116,520
Commitments and Contractual Obligations	116,520
Over 5 years commitment [Member]
Disclosure of contingent liabilities [line items]
Contractual obligations	0
Commitments and Contractual Obligations	$ 0

RECLAMATION AND REMEDIATION L_4

RECLAMATION AND REMEDIATION LIABILITIES - Disclosure of detailed information about changes in reclamation and remediation liability (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reclamation And Remediation Liabilities [Abstract]
Reclamation and remediation liability, Beginning Balance	$ 42,687,825	$ 34,117,769
Reclamation spending	(1,585,396)	(1,559,513)
Accretion expenses	787,859	704,349
Reclamation adjustment	(424,038)	9,425,220
Reclamation and remediation liability, Ending Balance	$ 41,466,250	$ 42,687,825

RECLAMATION AND REMEDIATION L_5

RECLAMATION AND REMEDIATION LIABILITIES - Disclosure of detailed information about current and non-current portion of reclamation (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Reclamation And Remediation Liabilities [Abstract]
Current portion	$ 1,875,298	$ 1,919,876	$ 1,785,602
Non-current portion	$ 39,590,952	$ 40,767,949	$ 32,332,167

RECLAMATION AND REMEDIATION L_6

RECLAMATION AND REMEDIATION LIABILITIES - Disclosure of detailed information about reclamation and remediation bonds (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Reclamation And Remediation Bonds [Line Items]
Reclamation and remediation bonds	$ 3,625,229	$ 3,537,129
Idaho Department Of Lands [Member]
Disclosure Of Reclamation And Remediation Bonds [Line Items]
Reclamation and remediation bonds	2,893,829	2,867,629
Idaho Department Of Environmental Quality [Member]
Disclosure Of Reclamation And Remediation Bonds [Line Items]
Reclamation and remediation bonds	100,000	100,000
Bureau of Land Management - Idaho State Office [Member]
Disclosure Of Reclamation And Remediation Bonds [Line Items]
Reclamation and remediation bonds	$ 631,400	$ 569,500

SHARE CAPITAL - Disclosure of n

SHARE CAPITAL - Disclosure of number and weighted average exercise prices of share options (Details)	Dec. 15, 2020Share	Oct. 05, 2020Share	Dec. 16, 2021Share	Feb. 24, 2021Share	Sep. 22, 2020Share	Mar. 16, 2020Share	Dec. 31, 2021Share$ / shares	Dec. 31, 2020Share$ / shares
Equity [abstract]
Outstanding at the beginning of year | Share							4,816,029	4,373,300
Granted | Share	290,729	40,000	391,510	100,000	40,000	80,000	491,510	450,729
Exercised | Share							(193,066)
Forfeited/Expired | Share							(21,190)	(8,000)
Outstanding at the end of year | Share							5,093,283	4,816,029
Weighted Average Exercise Price, beginning of year | $ / shares							$ 2.08	$ 1.96
Weighted Average Exercise Price, Granted | $ / shares							2.31	3.23
Weighted Average Exercise Price, Exercised | $ / shares							1.94
Weighted Average Exercise Price, Forfeited/Expired | $ / shares							2.37	2.18
Weighted Average Exercise Price, end of year | $ / shares							$ 2.11	$ 2.08

SHARE CAPITAL - Disclosure of_2

SHARE CAPITAL - Disclosure of number and weighted average remaining contractual life of outstanding share options (Details)	12 Months Ended
	Dec. 31, 2021ShareUSD ($)$ / shares	Dec. 31, 2020Share	Dec. 31, 2019Share
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	5,093,283	4,816,029	4,373,300
Weighted average remaining life (Years)	2 years 3 months 25 days
Exercise price | $ / shares	$ 2.11
No. of options currently exercisable	4,056,833
November 3, 2022 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	1,461,600
Exercise price | $ / shares	$ 1.96
No. of options currently exercisable	1,461,600
Expiration date	November 3, 2022
February 1, 2023 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	90,000
Exercise price | $ / shares	$ 2.60
No. of options currently exercisable	90,000
Expiration date	February 1, 2023
February 28, 2023 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	100,000
Exercise price | $ / shares	$ 2.30
No. of options currently exercisable	100,000
Expiration date	February 28, 2023
August 29, 2023 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	60,000
Exercise price | $ / shares	$ 1.68
No. of options currently exercisable | $	60,000
Expiration date	August 29, 2023
September 10, 2023 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	40,000
Exercise price | $ / shares	$ 1.65
No. of options currently exercisable	40,000
Expiration date	September 10, 2023
November 23, 2023 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	731,400
Exercise price | $ / shares	$ 1.51
No. of options currently exercisable	731,400
Expiration date	November 23, 2023
December 13, 2023 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	100,000
Exercise price | $ / shares	$ 1.50
No. of options currently exercisable	100,000
Expiration date	December 13, 2023
January 11, 2024 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	40,000
Exercise price | $ / shares	$ 1.64
No. of options currently exercisable	26,667
Expiration date	January 11, 2024
January 16, 2024 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	50,000
Exercise price | $ / shares	$ 1.62
No. of options currently exercisable	33,333
Expiration date	January 16, 2024
September 16, 2024 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	100,000
Exercise price | $ / shares	$ 2.47
No. of options currently exercisable	100,000
Expiration date	September 16, 2024
December 17, 2024 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	1,380,567
Exercise price | $ / shares	$ 2.18
No. of options currently exercisable	1,057,935
Expiration date	December 17, 2024
March 16, 2025 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	80,000
Exercise price | $ / shares	$ 1.40
No. of options currently exercisable	26,666
Expiration date	March 16, 2025
September 22, 2025 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	40,000
Exercise price | $ / shares	$ 3.39
No. of options currently exercisable	13,333
Expiration date	September 22, 2025
October 5, 2025 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	40,000
Exercise price | $ / shares	$ 3.33
No. of options currently exercisable	13,333
Expiration date	October 5, 2025
December 15, 2025 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	288,206
Exercise price | $ / shares	$ 3.70
No. of options currently exercisable	125,235
Expiration date	December 15, 2025
February 24, 2026 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	100,000
Exercise price | $ / shares	$ 3.38
No. of options currently exercisable	33,333
Expiration date	February 24, 2026
December 16, 2026 [Member]
Disclosure Of Number And Weighted Average Remaining Contractual Life Of Outstanding Share Options Line Items
No. of options outstanding	391,510
Exercise price | $ / shares	$ 2.04
No. of options currently exercisable	43,998
Expiration date	December 16, 2026

SHARE CAPITAL - Disclosure of c

SHARE CAPITAL - Disclosure of changes in Company's reserve for share-based payments related to the stock options (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	$ 5,109,676	$ 3,415,790
Share-based payments - options	1,863,085	1,693,886
Balance at the end of year	6,399,479	5,109,676
Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	4,767,433	3,415,790
Share-based payments - options	932,333	1,351,643
Share-based payments - options exercised	(229,214)	0
Balance at the end of year	$ 5,470,552	$ 4,767,433

SHARE CAPITAL - Disclosure of b

SHARE CAPITAL - Disclosure of black-scholes valuation of stock options granted (Details)	Dec. 15, 2020$ / shares	Oct. 05, 2020$ / shares	Dec. 16, 2021$ / shares	Feb. 24, 2021$ / shares	Sep. 22, 2020$ / shares	Mar. 16, 2020$ / shares	Dec. 31, 2021Year$ / shares	Dec. 31, 2020Year$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Dividend rate							0.00%	0.00%
Expected life of options							3.5
Weighted average of strike price of options granted | $ / shares	$ 3.70	$ 3.33	$ 2.04	$ 3.38	$ 3.39	$ 1.40	$ 2.31	$ 3.23
Bottom of range [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected annualized volatility							51.73%	52.83%
Risk free interest rate							0.53%	0.33%
Expected life of options								3.5
Top of range [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Expected annualized volatility							51.81%	66.33%
Risk free interest rate							1.12%	0.63%
Expected life of options								5

SHARE CAPITAL - Disclosure of_3

SHARE CAPITAL - Disclosure of number and weighted average exercise prices of restricted share units (Details) - Restricted Share Units [Member]	12 Months Ended
	Dec. 31, 2021Share$ / shares	Dec. 31, 2020Share$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding at beginning of year | Share	358,203	0
Vested - shares issued | Share	(80,676)
Vested - cash redemption (no shares issued) | Share	(18,550)
Forfeited/Expired | Share	(16,859)
Granted | Share	488,856	358,203
Outstanding at the end of year | Share	730,974	358,203
Weighted average grant date, beginning of year | $ / shares	$ 3.70	$ 0
Weighted average grant date FV, Vested - shares issued | $ / shares	3.70
Weighted average grant date FV, Vested - cash redemption (no shares issued) | $ / shares	3.70
Weighted average grant date FV, Forfeited/Expired | $ / shares	3.70
Weighted average grant date, Granted | $ / shares	2.08	3.70
Weighted average grant date, end of year | $ / shares	$ 2.81	$ 3.70

SHARE CAPITAL - Disclosure of_4

SHARE CAPITAL - Disclosure of changes in reserve for share-based payments related to the restricted share units (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	$ 5,109,676	$ 3,415,790
Share-based payments - RSUs	1,863,085	1,693,886
Balance at the end of year	6,399,479	5,109,676
Restricted Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	35,020	0
Share-based payments - RSUs	837,858	35,020
Share-based payments - RSUs vested	(344,068)	0
Balance at the end of year	$ 528,810	$ 35,020

SHARE CAPITAL - Disclosure of_5

SHARE CAPITAL - Disclosure of number and weighted average exercise prices of deferred share units (Details) - Deferred Share Units [Member]	12 Months Ended
	Dec. 31, 2021Share$ / shares	Dec. 31, 2020Share$ / shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Outstanding at beginning of year	87,500	0
Granted	228,168	87,500
Outstanding at the end of year	315,668	87,500
Weighted average grant date, beginning of year | $ / shares	$ 3.70	$ 0
Weighted average grant date, Granted | $ / shares	2.17	3.70
Weighted average grant date, end of year | $ / shares	$ 2.61	$ 3.70
Vested, beginning of year	87,500	0
Vested, Granted	21,517	87,500
Vested, end of year	109,017	87,500
Unvested, beginning of year	0	0
Unvested, Granted	206,651	0
Unvested, end of year	206,651	0

SHARE CAPITAL - Disclosure of_6

SHARE CAPITAL - Disclosure of changes in Company's reserve for share-based payments related to the deferred share units (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	$ 5,109,676	$ 3,415,790
Share-based payments - DSUs	1,863,085	1,693,886
Balance at the end of year	6,399,479	5,109,676
Deferred Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	307,223	0
Share-based payments - DSUs	92,894	307,223
Balance at the end of year	$ 400,117	$ 307,223

SHARE CAPITAL - Disclosure of_7

SHARE CAPITAL - Disclosure of changes in reserve for share-based payments (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	$ 5,109,676	$ 3,415,790
Share-based payments	1,863,085	1,693,886
Balance at the end of year	6,399,479	5,109,676
Stock Options [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	4,767,433	3,415,790
Share-based payments	932,333	1,351,643
Options exercised	(229,214)	0
Balance at the end of year	5,470,552	4,767,433
Restricted Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	35,020	0
Share-based payments	837,858	35,020
RSUs vested	(344,068)	0
Balance at the end of year	528,810	35,020
Deferred Share Units [Member]
Disclosure of terms and conditions of share-based payment arrangement [line items]
Balance at beginning of year	307,223	0
Share-based payments	92,894	307,223
Balance at the end of year	$ 400,117	$ 307,223

CURRENT AND DEFERRED TAX - Disc

CURRENT AND DEFERRED TAX - Disclosure of detailed information about effective income tax expense (recovery) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CURRENT AND DEFERRED TAX [Abstract]
Income/(loss) before income taxes	$ (32,933,645)	$ (20,249,424)
Applicable statutory rate	27.00%	27.00%
Income tax expense at statutory rate	$ (8,892,084)	$ (5,467,344)
Increase/(decrease) attributable to:
Change in deferred tax assets not recognized	8,122,508	5,337,431
Change in tax rate	530,940	0
Rate differential due to foreign operations	145,053	78,587
Share-based compensation	503,033	457,349
Reclamation	(419,666)	(412,815)
Non-deductible items	10,216	6,792
Income tax expense	$ 0	$ 0
Effective tax rate	0.00%	0.00%

CURRENT AND DEFERRED TAX - Di_2

CURRENT AND DEFERRED TAX - Disclosure of composition of deferred tax assets (liabilities) (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Income Tax [Line Items]
Deferred tax assets (liabilities)	$ 0	$ 0
Exploration and development expenditures [Member]
Disclosure Of Income Tax [Line Items]
Deferred tax liabilities	(50,964)	(91,705)
Non-capital losses [Member]
Disclosure Of Income Tax [Line Items]
Deferred tax assets	249,100	319,425
Right-of-use assets [Member]
Disclosure Of Income Tax [Line Items]
Deferred tax liabilities	$ (198,136)	$ (227,720)

CURRENT AND DEFERRED TAX - Di_3

CURRENT AND DEFERRED TAX - Disclosure of temporary difference, unused tax losses and unused tax credits (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	$ 94,396,007	$ 60,300,901
Exploration and development expenditures [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	41,236,815	24,472,852
Non-capital losses [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	42,063,515	25,908,177
Share-issuance costs [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	3,444,913	3,571,049
Reclamation and remediation liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	5,326,843	4,538,985
Finance leases under IFRS 16 [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	932,700	1,006,040
Unrealized foreign exchange losses [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	1,180,161	795,080
Charitable contributions [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	14,277	8,718
Accrued liabilities [Member]
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total differences and losses for which no deferred tax asset is recognized	$ 196,784	$ 0

NET LOSS PER SHARE - Disclosure

NET LOSS PER SHARE - Disclosure of net loss per share (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
NET LOSS PER SHARE [Abstract]
Net loss for the year	$ (32,933,645)	$ (20,249,424)
Basic weighted average numbers of share outstanding	57,032	49,844
Diluted weighted average numbers of shares outstanding	57,032	49,844
Loss per share:
Basic	$ (0.58)	$ (0.41)
Diluted	$ (0.58)	$ (0.41)

CHANGE IN PRESENTATION CURREN_3

CHANGE IN PRESENTATION CURRENCY - Disclosure of consolidated statements of financial position (Details)	Dec. 31, 2021USD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2020USD ($)	Jan. 01, 2020CAD ($)	Jan. 01, 2020USD ($)	Dec. 31, 2019CAD ($)	Dec. 31, 2019USD ($)
Current assets [abstract]
Cash and cash equivalents	$ 14,337,078		$ 29,061,142		$ 24,117,144		$ 24,117,144
Receivables and prepaid expenses	721,556		663,585		546,114
Loan receivable - current portion	47,830		24,752		0
Total Current Assets	15,106,464		29,749,479		24,663,258
Long-Term Deposits	33,294		23,723		16,262
Restricted Cash	18,147		18,144		1,484,941
Loan receivable - non-current portion	119,608		115,248		0
Property, Plant and Equipment	2,631,827		1,642,727		1,105,696		1,105,696
Right-of-Use Assets	759,711		852,642		729,374		729,374
Exploration and Evaluation Assets	56,491,140		56,809,632		47,235,079
Total Assets	75,160,191		89,211,595		75,234,610
Current Liabilities
Trade and other payables	2,487,332		2,628,158		1,009,048
Current reclamation and remediation liability	1,875,298		1,919,876		1,785,602
Current lease liability	460,690		369,708		235,323
Current equipment financing liability	202,577		132,351		0
Due to related parties	693,344		641,541		392,463
Total Current Liabilities	5,719,241		5,691,634		3,422,436
Long-Term Lease Liabilities	380,035		565,163		552,080
Long-Term Equipment Financing Liability	394,960		360,707		0
Reclamation and Remediation Liabilities	39,590,952		40,767,949		32,332,167
Total Liabilities	46,085,188		47,385,453		36,306,683
Shareholders' Equity
Share Capital	122,010,028		103,147,710		79,744,984
Reserves	7,124,353		5,834,550		4,140,664
Accumulated Other Comprehensive Income	212,831		182,446		2,131,419
Accumulated Deficit	(100,272,209)		(67,338,564)		(47,089,140)
Total Equity	29,075,003		41,826,142		38,927,927		$ 38,927,927
Total Liabilities and Equity	$ 75,160,191		$ 89,211,595		$ 75,234,610
Previously reported [Member]
Current assets [abstract]
Cash and cash equivalents		$ 37,000,648		$ 31,323,346		$ 31,323,346
Receivables and prepaid expenses		844,877		709,295
Loan receivable - current portion		31,515		0
Total Current Assets		37,877,040		32,032,641
Long-Term Deposits		30,204		21,121
Restricted Cash		23,100		1,928,641
Loan receivable - non-current portion		146,733		0
Property, Plant and Equipment		2,091,519		1,436,077
Right-of-Use Assets		1,085,584		947,310
Exploration and Evaluation Assets		72,330,024		61,348,921
Total Assets		113,584,204		97,714,711
Current Liabilities
Trade and other payables		3,346,166		1,310,553
Current reclamation and remediation liability		2,444,386		2,319,140
Current lease liability		470,713		305,638
Current equipment financing liability		168,510		0
Due to related parties		816,811		509,731
Total Current Liabilities		7,246,586		4,445,062
Long-Term Lease Liabilities		719,566		717,042
Long-Term Equipment Financing Liability		459,252		0
Reclamation and Remediation Liabilities		51,905,753		41,993,019
Total Liabilities		60,331,157		47,155,123
Shareholders' Equity
Share Capital		131,327,665		103,572,785
Reserves		7,458,553		5,186,287
Accumulated Other Comprehensive Income		(1,019,733)		(849,663)
Accumulated Deficit		(84,513,438)		(57,349,821)
Total Equity		53,253,047		50,559,588
Total Liabilities and Equity		$ 113,584,204		$ 97,714,711

CHANGE IN PRESENTATION CURREN_4

CHANGE IN PRESENTATION CURRENCY - Disclosure of consolidated statements of operations and comprehensive loss (Details) $ / shares in Units, $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares	Dec. 31, 2020CAD ($)$ / sharesshares	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)
General and Administrative Expenses
Depreciation - Property, plant and equipment	$ (467,703)		$ (302,470)
Depreciation - Right-of-use assets	(460,254)		(305,389)
Compensation and benefits	(2,428,809)		(2,061,723)
Corporate development and marketing	(303,034)		(613,724)
Office and site administration expenses	(1,586,233)		(713,011)
Professional fees	(295,971)		(416,906)
Regulatory fees	(225,448)		(257,825)
Stock-based compensation	(1,863,085)		(1,693,886)
Total General and Administrative Expenses	(7,630,537)		(6,364,934)
Exploration and Evaluation Expenses	(24,072,394)		(12,774,217)
Operating Loss	(31,702,931)		(19,139,151)
Other Income (Expense)
Interest income	39,725		203,887
Lease interest expenses	(76,345)		(68,785)	$ (66,671)
Financing interest expenses	(37,410)		(21,847)
Rent income - sublease	71,797		48,026
Reclamation accretion expenses	(787,859)		(704,349)
Gain on equipment sold	6,800		15,550
Foreign exchange loss	(455,046)		(582,755)
Total Other Income (Expense)	(1,230,714)		(1,110,273)
Net loss	(32,933,645)		(20,249,424)
Other Comprehensive Income (Loss)
Foreign exchange translation	30,385		(1,948,973)
Presentation currency translation difference	450,366		2,406,085
Other Comprehensive Income (Loss)	480,751		457,112
Comprehensive Loss	$ (32,452,894)		$ (19,792,312)
Net Loss Per Share
- basic and diluted | $ / shares	$ (0.58)		$ (0.41)
Weighted Average Number of Shares (000's
- basic and diluted (000's) | shares	57,032	49,844	49,844
Previously reported [Member]
General and Administrative Expenses
Depreciation - Property, plant and equipment		$ (405,750)
Depreciation - Right-of-use assets		(409,665)
Compensation and benefits		(2,765,702)
Corporate development and marketing		(823,281)
Office and site administration expenses		(956,466)
Professional fees		(559,259)
Regulatory fees		(345,860)
Stock-based compensation		(2,272,266)
Total General and Administrative Expenses		(8,538,249)
Exploration and Evaluation Expenses		(17,135,991)
Operating Loss		(25,674,240)
Other Income (Expense)
Interest income		273,504
Lease interest expenses		(92,271)
Financing interest expenses		(29,307)
Rent income - sublease		64,425
Reclamation accretion expenses		(944,850)
Gain on equipment sold		20,860
Foreign exchange loss		(781,738)
Total Other Income (Expense)		(1,489,377)
Net loss		(27,163,617)
Other Comprehensive Income (Loss)
Foreign exchange translation		170,070
Presentation currency translation difference		0
Other Comprehensive Income (Loss)		(170,070)
Comprehensive Loss		$ (27,333,687)
Net Loss Per Share
- basic and diluted | $ / shares		$ (0.54)
Weighted Average Number of Shares (000's
- basic and diluted (000's) | shares		49,844	49,844

CHANGE IN PRESENTATION CURREN_5

CHANGE IN PRESENTATION CURRENCY - Disclosure of consolidated statements of cash flows (Details)	Sep. 14, 2020USD ($)	Sep. 17, 2021USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2020USD ($)
Operations
Net loss			$ (32,933,645)		$ (20,249,424)
Adjustments to reconcile net loss to cash flow from operating activities:
Depreciation - Property, plant and equipment			467,703		302,470
Depreciation - Right-of-use assets			460,254		305,389
Lease interest expenses			76,345		68,785
Financing interest expenses			0		21,847
Reclamation accretion expenses			787,859		704,349
Reclamation expenditures			(1,585,396)		(1,480,166)
Unrealized foreign exchange loss			483,490		411,908
Share-based payment			1,863,085		1,693,886
Net change in non-cash working capital items:
Receivables, prepaid expenses and other assets			(63,008)		(111,235)
Loan receivable			(35,000)		(132,877)
Lease liabilities			(80,701)		(72,268)
Financing liabilities			0		47,481
Trade and other payables			(6,288)		1,412,600
Due to related parties			51,803		228,916
Cash flow used in operating activities			(30,513,499)		(16,848,339)
Investing
Additions to property, plant and equipment			(1,187,311)		(314,009)
Short and long-term investments			74		1,392,510
Property acquisition costs			(112,950)		(165,250)
Cash flow provided by (used in) investing activities			(1,292,625)		913,251
Financing
Issuance of common shares	$ 23,069,000	$ 17,301,750	18,976,371		23,069,000
Share issue costs			(1,581,119)		(1,850,464)
Lease principal payments			(460,671)		(270,122)
Financing principal payments			(156,206)		(69,328)
Cash flow provided by financing activities			17,082,060		20,879,086
Increase in cash and cash equivalents			(14,724,064)		4,943,998
Cash and cash equivalents at beginning of year			29,061,142		24,117,144
Cash and cash equivalents at end of year			$ 14,337,078		$ 29,061,142
Previously stated [member]
Operations
Net loss				$ (27,163,617)
Adjustments to reconcile net loss to cash flow from operating activities:
Depreciation - Property, plant and equipment				405,750
Depreciation - Right-of-use assets				409,665
Lease interest expenses				92,271
Financing interest expenses				29,307
Reclamation accretion expenses				944,850
Reclamation expenditures				(1,985,571)
Unrealized foreign exchange loss				150,254
Share-based payment				2,272,266
Net change in non-cash working capital items:
Receivables, prepaid expenses and other assets				(149,216)
Loan receivable				(178,248)
Lease liabilities				(96,944)
Financing liabilities				63,694
Trade and other payables				1,894,934
Due to related parties				307,080
Cash flow used in operating activities				(23,003,525)
Investing
Additions to property, plant and equipment				(421,228)
Short and long-term investments				1,867,984
Property acquisition costs				(221,674)
Cash flow provided by (used in) investing activities				1,225,082
Financing
Issuance of common shares				30,393,408
Share issue costs				(2,482,307)
Lease principal payments				(362,355)
Financing principal payments				(93,001)
Cash flow provided by financing activities				27,455,745
Increase in cash and cash equivalents				5,677,302
Cash and cash equivalents at beginning of year				31,323,346
Cash and cash equivalents at end of year				$ 37,000,648