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Points.com Inc. – ‘40-F/A’ for 12/31/21 – ‘XML’

On:  Tuesday, 3/15/22, at 3:22pm ET   ·   For:  12/31/21   ·   Accession #:  1062993-22-7722   ·   File #:  1-35078

Previous ‘40-F’:  ‘40-F’ on 3/10/22 for 12/31/21   ·   Latest ‘40-F’:  This Filing   ·   1 Reference:  To:  Points.com Inc. – Previous ‘40-F’ on 3/10/22 for 12/31/21

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  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/15/22  Points.com Inc.                   40-F/A     12/31/21  111:9.3M                                   Newsfile Corp./FA

Amendment to Annual Report by a Canadian Issuer   —   Form 40-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 40-F/A      Amendment to Annual Report by a Canadian Issuer --  HTML     58K 
                form40fa                                                         
 2: EX-99.2     Miscellaneous Exhibit -- exhibit99-2                HTML    985K 
 3: EX-99.4     Miscellaneous Exhibit -- exhibit99-4                HTML     36K 
 4: EX-99.5     Miscellaneous Exhibit -- exhibit99-5                HTML     30K 
 5: EX-99.6     Miscellaneous Exhibit -- exhibit99-6                HTML     30K 
11: R1          Document and Entity Information                     HTML     94K 
12: R2          Consolidated Statements of Financial Position       HTML    120K 
13: R3          Consolidated Statements of Comprehensive (Loss)     HTML    108K 
                Income                                                           
14: R4          Consolidated Statements of Changes in Shareholders  HTML     75K 
                Equity                                                           
15: R5          Consolidated Statements of Cash Flows               HTML    104K 
16: R6          Reporting Entity                                    HTML     35K 
17: R7          Basis of Preparation                                HTML     43K 
18: R8          Significant Accounting Policies                     HTML    104K 
19: R9          Covid-19                                            HTML     35K 
20: R10         Operating Segments                                  HTML     52K 
21: R11         Employment Costs                                    HTML     40K 
22: R12         Accounts Receivable                                 HTML     40K 
23: R13         Prepaid Expenses and Other Assets                   HTML     42K 
24: R14         Property and Equipment                              HTML     76K 
25: R15         Right of Use Assets                                 HTML     61K 
26: R16         Intangible Assets                                   HTML     81K 
27: R17         Goodwill                                            HTML     48K 
28: R18         Income Taxes                                        HTML     82K 
29: R19         Lease Liabilities                                   HTML     52K 
30: R20         Other Liabilities                                   HTML     48K 
31: R21         Capital and Other Components of Equity              HTML     37K 
32: R22         Loss Per Share                                      HTML     45K 
33: R23         Long Term Debt                                      HTML     38K 
34: R24         Share-Based Compensation                            HTML     95K 
35: R25         Financial Instruments                               HTML    162K 
36: R26         Guarantees and Commitments                          HTML     44K 
37: R27         Supplemental Cash Flow Information                  HTML     45K 
38: R28         Related Parties                                     HTML     39K 
39: R29         Reclassification of Expenses                        HTML     49K 
40: R30         Significant Accounting Policies (Policies)          HTML    143K 
41: R31         Significant Accounting Policies (Tables)            HTML     37K 
42: R32         Operating Segments (Tables)                         HTML     51K 
43: R33         Employment Costs (Tables)                           HTML     38K 
44: R34         Accounts Receivable (Tables)                        HTML     39K 
45: R35         Prepaid Expenses and Other Assets (Tables)          HTML     42K 
46: R36         Property and Equipment (Tables)                     HTML     75K 
47: R37         Right of Use Assets (Tables)                        HTML     60K 
48: R38         Intangible Assets (Tables)                          HTML     79K 
49: R39         Goodwill (Tables)                                   HTML     44K 
50: R40         Income Taxes (Tables)                               HTML     84K 
51: R41         Lease Liabilities (Tables)                          HTML     53K 
52: R42         Other Liabilities (Tables)                          HTML     50K 
53: R43         Loss Per Share (Tables)                             HTML     43K 
54: R44         Share-Based Compensation (Tables)                   HTML     95K 
55: R45         Financial Instruments (Tables)                      HTML    153K 
56: R46         Guarantees and Commitments (Tables)                 HTML     44K 
57: R47         Supplemental Cash Flow Information (Tables)         HTML     44K 
58: R48         Related Parties (Tables)                            HTML     38K 
59: R49         Reclassification of Expenses (Table)                HTML     48K 
60: R50         Significant Accounting Policies (Narrative)         HTML     32K 
                (Details)                                                        
61: R51         Significant Accounting Policies - Disclosure of     HTML     44K 
                detailed information about estimated useful life                 
                or depreciation rate (Details)                                   
62: R52         SIGNIFICANT ACCOUNTING POLICIES - Disclosure of     HTML     43K 
                detailed information about finite useful lives of                
                intangible assets (Details)                                      
63: R53         Operating Segments (Narrative) (Details)            HTML     39K 
64: R54         Operating Segments - Disclosure of detailed         HTML     45K 
                information about revenues, geographic information               
                (Details)                                                        
65: R55         OPERATING SEGMENTS - Disclosure of detailed         HTML     44K 
                information about contracted revenues allocated to               
                the remaining performance obligations (Details)                  
66: R56         Employment Costs (Narrative) (Details)              HTML     44K 
67: R57         Employment Costs - Disclosure of detailed           HTML     40K 
                information about employment cost share-based                    
                compensation expenses (Details)                                  
68: R58         ACCOUNTS RECEIVABLE - Disclosure of detailed        HTML     41K 
                information about trade and other receivables                    
                (Details)                                                        
69: R59         PREPAID EXPENSES AND OTHER ASSETS - Disclosure of   HTML     44K 
                prepayments and other assets (Details)                           
70: R60         PROPERTY AND EQUIPMENT - Disclosure of detailed     HTML     69K 
                information about property, plant and equipment                  
                (Details)                                                        
71: R61         RIGHT OF USE ASSETS - Disclosure of quantitative    HTML     57K 
                information about right-of-use assets (Details)                  
72: R62         Intangible Assets (Narrative) (Details)             HTML     32K 
73: R63         Intangible Assets - Disclosure of detailed          HTML     76K 
                information about intangible assets (Details)                    
74: R64         Goodwill (Narrative) (Details)                      HTML     48K 
75: R65         Goodwill - Disclosure of detailed information       HTML     38K 
                about goodwill (Details)                                         
76: R66         GOODWILL - Disclosure of detailed information       HTML     51K 
                about recoverable amounts for cash-generating                    
                units with indefinite life intangible assets and                 
                goodwill (Details)                                               
77: R67         Income Taxes (Narrative) (Details)                  HTML     40K 
78: R68         Income Taxes - Disclosure of detailed information   HTML     49K 
                about tax expense (Details)                                      
79: R69         INCOME TAXES - Disclosure of detailed information   HTML     44K 
                about effective tax expense (Recovery) (Details)                 
80: R70         INCOME TAXES - Disclosure of deferred taxes         HTML     61K 
                (Details)                                                        
81: R71         INCOME TAXES - Disclosure of detailed information   HTML     35K 
                about unrecognized deferred tax assets (Details)                 
82: R72         Lease Liabilities (Narrative) (Details)             HTML     33K 
83: R73         Lease Liabilities - Disclosure of detail            HTML     43K 
                information about reconciliation movements of                    
                lease liabilities (Details)                                      
84: R74         LEASE LIABILITIES - Disclosure of maturity          HTML     46K 
                analysis of lease payments (Details)                             
85: R75         OTHER LIABILITIES - Disclosure of detailed          HTML     45K 
                information about other liabilities (Details)                    
86: R76         OTHER LIABILITIES - Disclosure of detailed          HTML     37K 
                information about changes in deferred revenue                    
                balances (Details)                                               
87: R77         Capital and Other Components of Equity (Narrative)  HTML     66K 
                (Details)                                                        
88: R78         Loss Per Share (Narrative) (Details)                HTML     32K 
89: R79         Loss Per Share - Disclosure of earnings per share   HTML     49K 
                (Details)                                                        
90: R80         Long Term Debt (Narrative) (Details)                HTML     60K 
91: R81         Share-Based Compensation (Narrative) (Details)      HTML     75K 
92: R82         Share-Based Compensation - Disclosure of detailed   HTML     42K 
                information about stock options available for                    
                grant (Details)                                                  
93: R83         SHARE-BASED COMPENSATION - Disclosure of number     HTML     51K 
                and weighted average exercise prices of share                    
                options (Details)                                                
94: R84         SHARE-BASED COMPENSATION - Disclosure of range of   HTML     57K 
                exercise prices of outstanding share options                     
                (Details)                                                        
95: R85         SHARE-BASED COMPENSATION - Disclosure of            HTML     47K 
                restricted share units and performance share units               
                (Details)                                                        
96: R86         Financial Instruments (Narrative) (Details)         HTML     41K 
97: R87         Financial Instruments - Disclosure of detailed      HTML     53K 
                information about aging of accounts receivable                   
                (Details)                                                        
98: R88         FINANCIAL INSTRUMENTS - Disclosure of detailed      HTML     36K 
                information about allowance for doubtful accounts                
                for trade accounts receivable (Details)                          
99: R89         FINANCIAL INSTRUMENTS - Disclosure of detailed      HTML     57K 
                information about contractual cash flow maturities               
                (Details)                                                        
100: R90         FINANCIAL INSTRUMENTS - Disclosure of detailed      HTML    100K  
                information about foreign currency risk (Details)                
101: R91         FINANCIAL INSTRUMENTS - Disclosure of fair value    HTML     43K  
                measurement (Details)                                            
102: R92         GUARANTEES AND COMMITMENTS - Disclosure of          HTML     47K  
                commitments and contingent liabilities (Details)                 
103: R93         SUPPLEMENTAL CASH FLOW INFORMATION - Disclosure of  HTML     52K  
                detailed information about non-cash balances                     
                related to operations (Details)                                  
104: R94         RELATED PARTIES - Disclosure of information about   HTML     37K  
                key management personnel (Details)                               
105: R95         RECLASSIFICATION OF EXPENSES - Disclosure of        HTML     53K  
                reclassifications of expenses (Details)                          
106: R96         RECLASSIFICATION OF EXPENSES - Disclosure of        HTML     50K  
                reclassifications of current presentation expenses               
                (Details)                                                        
109: XML         IDEA XML File -- Filing Summary                      XML    213K  
107: XML         XBRL Instance -- form40fa_htm                        XML   2.55M  
108: EXCEL       IDEA Workbook of Financial Reports                  XLSX    143K  
 7: EX-101.CAL  XBRL Calculations -- pcom-20211231_cal               XML    169K 
 8: EX-101.DEF  XBRL Definitions -- pcom-20211231_def                XML    624K 
 9: EX-101.LAB  XBRL Labels -- pcom-20211231_lab                     XML   2.54M 
10: EX-101.PRE  XBRL Presentations -- pcom-20211231_pre              XML   1.10M 
 6: EX-101.SCH  XBRL Schema -- pcom-20211231                         XSD    340K 
110: JSON        XBRL Instance as JSON Data -- MetaLinks              419±   581K  
111: ZIP         XBRL Zipped Folder -- 0001062993-22-007722-xbrl      Zip    247K

‘XML’   —   XBRL Instance — form40fa_htm

This Document is an XBRL XML File.

                                                                                                                                                                                
<?xml version="1.0" encoding="windows-1252"?>
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<dei:AmendmentDescription contextRef="C_20210101to20211231" id="Fxbrl_20220314164804975"> Points.com Inc. (the “Registrant”) is filing this Amendment No. 1 to its Annual Report on Form 40-F for the fiscal year ended December 31, 2021, which was filed with the Securities and Exchange Commission (the “Commission”) on March 10, 2022 (the “Original Annual Report”), solely for the purpose of correcting an inadvertent typographical error in the Audited Consolidated Financial Statements of the Registrant for the fiscal year ended December 31, 2021 filed as Exhibit 99.2 to the Original Annual Report (the “Original Financial Statements”). The error in the Original Financial Statements being corrected by this Amendment No. 1 is changing the number of Restricted Share Units (“RSUs”) of the Registrant outstanding as at December 31, 2021, which was referenced in the Original Financial Statements, from 526,191 RSUs to 486,947 RSUs.  For this purpose, corrected Audited Consolidated Financial Statements of the Registrant for the fiscal year ended December 31, 2021 are being filed as Exhibit 99.2 to this Amendment No. 1. Other than the correction of the error in the Original Financial Statements described above, no other changes have been made to the Original Annual Report and this Amendment No. 1 does not, and does not purport to, update, amend, restate or modify the information, statements or disclosures in the Original Annual Report, or otherwise update the Original Annual Report for any events that have occurred after the Original Annual Report was filed with the Commission.  Accordingly, this Amendment No. 1 should be read in conjunction with the Original Annual Report. </dei:AmendmentDescription>
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<ifrs-full:LongtermBorrowings contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225204958551" unitRef="USD"> 11500000 </ifrs-full:LongtermBorrowings>
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<ifrs-full:RetainedEarnings contextRef="C_20201231" decimals="-3" id="Fxbrl_20210104161941327" unitRef="USD"> -16450000 </ifrs-full:RetainedEarnings>
<ifrs-full:Equity contextRef="C_20211231" decimals="-3" id="F1609754797" unitRef="USD"> 58952000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20201231" decimals="-3" id="Fxbrl_20210104162001855" unitRef="USD"> 35219000 </ifrs-full:Equity>
<ifrs-full:EquityAndLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210204124709217" unitRef="USD"> 148742000 </ifrs-full:EquityAndLiabilities>
<ifrs-full:EquityAndLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210104162040147" unitRef="USD"> 112030000 </ifrs-full:EquityAndLiabilities>
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<pcom:PrincipalRevenue contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417443_xbrl_20210127133407038" unitRef="USD"> 196905000 </pcom:PrincipalRevenue>
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<ifrs-full:SalesAndMarketingExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417496_xbrl_20210127133423646" unitRef="USD"> 14242000 </ifrs-full:SalesAndMarketingExpense>
<ifrs-full:ResearchAndDevelopmentExpense contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304121158410_xbrl_20210225211417510_xbrl_20210127133047956" unitRef="USD"> 13301000 </ifrs-full:ResearchAndDevelopmentExpense>
<ifrs-full:ResearchAndDevelopmentExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304121158410_xbrl_20210225211417510_xbrl_20210127133428366" unitRef="USD"> 10725000 </ifrs-full:ResearchAndDevelopmentExpense>
<ifrs-full:GeneralAndAdministrativeExpense contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304121200386_xbrl_20210225211417510_xbrl_20210127133047956" unitRef="USD"> 14392000 </ifrs-full:GeneralAndAdministrativeExpense>
<ifrs-full:GeneralAndAdministrativeExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304121200386_xbrl_20210225211417510_xbrl_20210127133428366" unitRef="USD"> 10403000 </ifrs-full:GeneralAndAdministrativeExpense>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417510_xbrl_20210127133047956" unitRef="USD"> 4545000 </ifrs-full:DepreciationAndAmortisationExpense>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417510_xbrl_20210127133428366" unitRef="USD"> 4859000 </ifrs-full:DepreciationAndAmortisationExpense>
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<ifrs-full:ImpairmentLossRecognisedInProfitOrLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417533_xbrl_20210225211115235_xbrl_20210127133137154" unitRef="USD"> 1798000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLoss>
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<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304121838759_xbrl_20210225211417548_xbrl_20210127133441884" unitRef="USD"> 671000 </ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
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<ifrs-full:FinanceIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417548_xbrl_20210127133441884" unitRef="USD"> 379000 </ifrs-full:FinanceIncome>
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<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417568_xbrl_20210127133153852" unitRef="USD"> -16000 </ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417568_xbrl_20210127133450116" unitRef="USD"> -1460000 </ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:ProfitLoss contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417576_xbrl_20210127133156087" unitRef="USD"> -344000 </ifrs-full:ProfitLoss>
<ifrs-full:ProfitLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417576_xbrl_20210127133453730" unitRef="USD"> -5357000 </ifrs-full:ProfitLoss>
<ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417585_xbrl_20210127133205157" unitRef="USD"> 143000 </ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax>
<ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417585_xbrl_20210127133503045" unitRef="USD"> 215000 </ifrs-full:GainsLossesOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax>
<ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417593_xbrl_20210127133208086" unitRef="USD"> 38000 </ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome>
<ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417593_xbrl_20210127133506195" unitRef="USD"> 57000 </ifrs-full:IncomeTaxRelatingToCashFlowHedgesOfOtherComprehensiveIncome>
<ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417602_xbrl_20210127133210996" unitRef="USD"> 1134000 </ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax>
<ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417602_xbrl_20210127133513277" unitRef="USD"> -384000 </ifrs-full:ReclassificationAdjustmentsOnHedgesOfNetInvestmentsInForeignOperationsBeforeTax>
<ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417609_xbrl_20210127133213348" unitRef="USD"> -301000 </ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome>
<ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417609_xbrl_20210127133516492" unitRef="USD"> 102000 </ifrs-full:IncomeTaxRelatingToComponentsOfOtherComprehensiveIncome>
<ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211442141" unitRef="USD"> -18000 </ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
<ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417618_xbrl_20210127133216052" unitRef="USD"> -1000 </ifrs-full:OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation>
<ifrs-full:OtherComprehensiveIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417623_xbrl_20210127133218539" unitRef="USD"> -746000 </ifrs-full:OtherComprehensiveIncome>
<ifrs-full:OtherComprehensiveIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417623_xbrl_20210127133518747" unitRef="USD"> 439000 </ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225211417632_xbrl_20210127133220700" unitRef="USD"> -1090000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225211417632_xbrl_20210127133521346" unitRef="USD"> -4918000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:BasicEarningsLossPerShare contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210225211417640_xbrl_20210127133339779" unitRef="USD_per_Share"> -0.02 </ifrs-full:BasicEarningsLossPerShare>
<ifrs-full:BasicEarningsLossPerShare contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210225211417640_xbrl_20210127152103089" unitRef="USD_per_Share"> -0.41 </ifrs-full:BasicEarningsLossPerShare>
<ifrs-full:DilutedEarningsLossPerShare contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210225211417649_xbrl_20210127133342590" unitRef="USD_per_Share"> -0.02 </ifrs-full:DilutedEarningsLossPerShare>
<ifrs-full:DilutedEarningsLossPerShare contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210225211417649_xbrl_20210127152142524" unitRef="USD_per_Share"> -0.41 </ifrs-full:DilutedEarningsLossPerShare>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_263" unitRef="shares"> 13227407 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:Equity contextRef="C_20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_266" unitRef="USD"> 49251000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_269" unitRef="USD"> 1795000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_2612" unitRef="USD"> 623000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20201231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_2615" unitRef="USD"> -16450000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_2618" unitRef="USD"> 35219000 </ifrs-full:Equity>
<ifrs-full:ProfitLoss contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304142002205" unitRef="USD"> -344000 </ifrs-full:ProfitLoss>
<ifrs-full:ProfitLoss contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304141953293" unitRef="USD"> -344000 </ifrs-full:ProfitLoss>
<ifrs-full:OtherComprehensiveIncome contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304142100208" unitRef="USD"> -746000 </ifrs-full:OtherComprehensiveIncome>
<ifrs-full:OtherComprehensiveIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304142033195" unitRef="USD"> -746000 </ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304142119966" unitRef="USD"> -746000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304142238062" unitRef="USD"> -344000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304142249940" unitRef="USD"> -1090000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304142319250" unitRef="USD"> 6653000 </ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304142304426" unitRef="USD"> 6653000 </ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
<pcom:ShareOptionsIssued contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304142402167" unitRef="shares"> 27875 </pcom:ShareOptionsIssued>
<ifrs-full:IncreaseDecreaseThroughExerciseOfOptions contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304142354623" unitRef="USD"> 259000 </ifrs-full:IncreaseDecreaseThroughExerciseOfOptions>
<ifrs-full:IncreaseDecreaseThroughExerciseOfOptions contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304142345215" unitRef="USD"> -72000 </ifrs-full:IncreaseDecreaseThroughExerciseOfOptions>
<ifrs-full:IncreaseDecreaseThroughExerciseOfOptions contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304142330067" unitRef="USD"> 187000 </ifrs-full:IncreaseDecreaseThroughExerciseOfOptions>
<pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304142540810" unitRef="USD"> 971000 </pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits>
<pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304142531087" unitRef="USD"> -3498000 </pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits>
<pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304142512582" unitRef="USD"> -2527000 </pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits>
<pcom:ShareCapitalHeldInTrust contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304142654413" unitRef="USD"> -3257000 </pcom:ShareCapitalHeldInTrust>
<pcom:ShareCapitalHeldInTrust contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304142624834" unitRef="USD"> -3257000 </pcom:ShareCapitalHeldInTrust>
<pcom:SharesIssuedIssuanceCosts contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220307162105748" unitRef="USD"> 1362000 </pcom:SharesIssuedIssuanceCosts>
<pcom:SharesIssuedTaxes contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220307162127596" unitRef="USD"> 492000 </pcom:SharesIssuedTaxes>
<pcom:SharesIssuedNetOfIssuanceCostsAndTaxes contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304144032770" unitRef="shares"> 1687510 </pcom:SharesIssuedNetOfIssuanceCostsAndTaxes>
<pcom:IncreaseDecreaseThroughSharesIssuedNetOfIssuanceCostsAndTaxes contextRef="C_20210101to20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304144024953" unitRef="USD"> 23767000 </pcom:IncreaseDecreaseThroughSharesIssuedNetOfIssuanceCostsAndTaxes>
<pcom:IncreaseDecreaseThroughSharesIssuedNetOfIssuanceCostsAndTaxes contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304144009951" unitRef="USD"> 23767000 </pcom:IncreaseDecreaseThroughSharesIssuedNetOfIssuanceCostsAndTaxes>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304144106539_xbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_263" unitRef="shares"> 14942792 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:Equity contextRef="C_20211231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304144106539_xbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_266" unitRef="USD"> 70991000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304144106539_xbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_269" unitRef="USD"> 4878000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20211231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304144106539_xbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_2612" unitRef="USD"> -123000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20211231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304144106539_xbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_2615" unitRef="USD"> -16794000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304144106539_xbrl_20220304141937845_xbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_2618" unitRef="USD"> 58952000 </ifrs-full:Equity>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20191231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304123826401" unitRef="shares"> 13241516 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:Equity contextRef="C_20191231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304123848824" unitRef="USD"> 45799000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20191231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304124029637" unitRef="USD"> 184000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20191231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304124259474" unitRef="USD"> -6791000 </ifrs-full:Equity>
<ifrs-full:Equity contextRef="C_20191231" decimals="-3" id="Fxbrl_20220304124309256" unitRef="USD"> 39192000 </ifrs-full:Equity>
<ifrs-full:ProfitLoss contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304124518111" unitRef="USD"> -5357000 </ifrs-full:ProfitLoss>
<ifrs-full:ProfitLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304124333211" unitRef="USD"> -5357000 </ifrs-full:ProfitLoss>
<ifrs-full:OtherComprehensiveIncome contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304124536393" unitRef="USD"> 439000 </ifrs-full:OtherComprehensiveIncome>
<ifrs-full:OtherComprehensiveIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304124601251" unitRef="USD"> 439000 </ifrs-full:OtherComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAccumulatedOtherComprehensiveIncomeMember" decimals="-3" id="Fxbrl_20220304124619385" unitRef="USD"> 439000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304124641734" unitRef="USD"> -5357000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:ComprehensiveIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304124652080" unitRef="USD"> -4918000 </ifrs-full:ComprehensiveIncome>
<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304124722342" unitRef="USD"> 3129000 </ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
<ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304124740077" unitRef="USD"> 3129000 </ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions>
<pcom:ShareOptionsIssued contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304124802367" unitRef="shares"> 53374 </pcom:ShareOptionsIssued>
<ifrs-full:IncreaseDecreaseThroughExerciseOfOptions contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304124812557" unitRef="USD"> 483000 </ifrs-full:IncreaseDecreaseThroughExerciseOfOptions>
<ifrs-full:IncreaseDecreaseThroughExerciseOfOptions contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304124830547" unitRef="USD"> -416000 </ifrs-full:IncreaseDecreaseThroughExerciseOfOptions>
<ifrs-full:IncreaseDecreaseThroughExerciseOfOptions contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304124848054" unitRef="USD"> 67000 </ifrs-full:IncreaseDecreaseThroughExerciseOfOptions>
<pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304124917427" unitRef="USD"> 3207000 </pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits>
<pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304124927737" unitRef="USD"> -4416000 </pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits>
<pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304124940498" unitRef="USD"> 1209000 </pcom:IncreaseDecreaseThroughShareIssuancesRestrictedStockUnits>
<pcom:SharesRepurchasedShares contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304125013737" unitRef="shares"> 67483 </pcom:SharesRepurchasedShares>
<ifrs-full:PurchaseOfTreasuryShares contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20220304125138581" unitRef="USD"> 238000 </ifrs-full:PurchaseOfTreasuryShares>
<ifrs-full:PurchaseOfTreasuryShares contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304125151654" unitRef="USD"> 804000 </ifrs-full:PurchaseOfTreasuryShares>
<ifrs-full:PurchaseOfTreasuryShares contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304125207371" unitRef="USD"> 1042000 </ifrs-full:PurchaseOfTreasuryShares>
<pcom:ReclassificationWithinEquity contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20220304125233099" unitRef="USD"> 4302000 </pcom:ReclassificationWithinEquity>
<pcom:ReclassificationWithinEquity contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullRetainedEarningsMember" decimals="-3" id="Fxbrl_20220304125248602" unitRef="USD"> -4302000 </pcom:ReclassificationWithinEquity>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20220304125315904_xbrl_20210923225629268_xbrl_20210225210705544_xbrl_20210225205544388_xbrl_20210204095548416_263" unitRef="shares"> 13227407 </ifrs-full:NumberOfSharesOutstanding>
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<pcom:DisclosureOfNatureOfOperationsExplanatoryTextBlock contextRef="C_20210101to20211231" id="Fxbrl_20210104113748849">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1. REPORTING ENTITY</b></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Points.com Inc. (formerly Points International Ltd.) (the "Corporation") is a company domiciled in Canada. The address of the Corporation's registered office is 111 Richmond Street West, Suite 700, Toronto, ON, Canada M5H 2G4. The consolidated financial statements of the Corporation as at and for the year ended December 31, 2021 comprise the Corporation and its wholly-owned subsidiaries. The Corporation's shares are publicly traded on the Toronto Stock Exchange ("TSX") as PTS and on the NASDAQ Capital Market ("NASDAQ") as PCOM.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Points provides products and services through technology-enabled solutions to loyalty programs around the world. The Corporation's white-labelled services facilitate the accrual or redemption of loyalty program currency (points or miles). Accrual transactions are typically focused on generating revenue for loyalty program partners while redemption transactions are focused on offering additional engagement options for program members that are cost effective for the loyalty program. Points has loyalty program partnerships across the airline, hospitality, financial services and retail verticals.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's operations can be moderately influenced by seasonality. Historically, gross profit is highest </span></span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">in the fourth quarter in each year as certain product offerings and marketing activities peak during this time. Commencing 2020, financial results did not follow this trend due to the adverse impact of the COVID-19 pandemic.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During the fourth quarter of 2021, the Board of Directors approved the amalgamation of Points International Ltd. with its wholly-owned subsidiary, Points.com Inc., effective January 1, 2022. As part of this amalgamation process, the name of the public company legal entity changed from Points International Ltd. to Points.com Inc. in 2022.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The consolidated financial statements of the Corporation as at and for the year ended December 31, 2021 are available at <span style="color: #000000; text-decoration: underline;">www.sedar.com</span> or <span style="color: #000000; text-decoration: underline;">www.sec.gov</span>.</span></span></p> </div> </div> </div>
</pcom:DisclosureOfNatureOfOperationsExplanatoryTextBlock>
<ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304005148965">
<div> <div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2. BASIS OF PREPARATION</b></span></span></p> </div> <div> <div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(a) Statement of compliance</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards ("IFRS") as issued by the International Accounting Standards Board ("IASB").</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements were authorized for issue by the Board of Directors on March 9, 2022.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(b) Basis of measurement </b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The consolidated financial statements have been prepared on a historical cost basis except for certain assets and liabilities initially recognized in connection with business combinations, and certain financial instruments, which are measured at fair value.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(c) Functional and presentation currency</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">These consolidated financial statements are presented in U.S. dollars ("USD"), which is the functional currency of the Corporation. All financial information has been rounded to the nearest thousand, except where otherwise indicated.</span></span></p> <div> </div> <p style="text-align: justify; margin-left: 76.55pt; text-indent: -76.55pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(d) Basis of consolidation</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Subsidiaries are entities the Corporation controls. Entities over which the Corporation has control are fully consolidated from the date that control commences until the date that control ceases. All intercompany transactions and balances between subsidiaries are eliminated on consolidation.</span></span><br/> </p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(e) Use of estimates and judgments</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The preparation of the consolidated financial statements in conformity with IFRS requires Management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Significant changes in these assumptions, including those related to the Corporation's future business plans and cash flows, could materially change the amounts the Corporation records. Actual results may differ from these estimates.</span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">On an ongoing basis, Management has applied judgment in the following areas:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">interpreting key terms in revenue contracts to identify performance obligations, determine the provision of goods or services and whether revenue and direct costs of revenue should be presented on a gross or net basis;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining cash generating units ("CGUs") for the purpose of impairment testing;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">choosing methods for depreciating and amortizing our property and equipment, right-of-use assets and intangible assets that represent most accurately the consumption of benefits derived from those assets. In making this determination, the Corporation has considered assumptions that are most representative of the economic substance of the intended use of the underlying assets. These same assumptions were used when deciding to designate certain intangible assets as assets with indefinite useful lives as the Corporation believes that there is no limit to the period that these assets are expected to generate net cash inflows;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining which projects qualify for capitalization of direct labour cost to intangible assets;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining lease term and incremental borrowing rate in measuring right-of-use assets and lease liabilities;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining the vesting period of performance options based on achievement of specified non-market performance conditions;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining whether certain hedging relationships and financial instruments qualify for hedge accounting;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">assessing the recoverability of the deferred tax assets and the timing and reversal of temporary differences; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">interpreting tax rules, regulations and legislative developments.</span></p> </td> </tr> </table> <p style="margin-bottom: 0pt; text-align: justify; margin-top: 14px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation also uses significant estimates in the following areas:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining the recoverable amount of financial and non-financial assets when testing for impairment;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">assessing the probability of achieving non-market performance conditions for performance options and performance share units; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;">•</p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">determining the fair value of equity-settled share-based compensation expense and derivative instruments.</span></p> </td> </tr> </table> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Estimates are based on historical experience adjusted as appropriate for current circumstances and other assumptions that Management believes to be reasonable. Revisions to accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. The application of the estimates and judgment noted above are discussed in Note 3.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
<ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024444830">
<div> <div> <div> <div> <div> <div> <div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3. SIGNIFICANT ACCOUNTING POLICIES</b></span></span></p> </div> </div> </div> </div> </div> </div> <div> <div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(a) New standards adopted in 2021</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following amendments to IFRS are effective from January 1, 2021, but they did not have a material impact on the Corporation's consolidated financial statements:</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Interest Rate Benchmark Reform - Phase 2</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In August 2020, the IASB issued additional amendments to IFRS 9, Financial Instruments, IFRS 7, Financial Instruments: Disclosures, IFRS 4, Insurance Contracts, and IFRS 16, Leases. The objective of these amendments is to address issues that might affect financial reporting as a result of the reform of an interest rate benchmark, including the effects of changes to contractual cash flows or hedging relationships arising from the replacement of an interest rate benchmark with an alternative benchmark rate. The amendments provide practical relief from certain requirements in IFRS 9, IFRS 7, IFRS 4 and IFRS 16.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at January 1, 2021, the Corporation had $15,000 borrowings on its London Interbank Offered Rate ("LIBOR") secured credit facility, which were fully repaid during the first quarter of 2021. The Corporation continues to have access to this facility and did not have any borrowings as at December 31, 2021. Commencing 2022, Secured Overnight Financing Rate ("SOFR") is the recommended interest rate benchmark by the Corporation's lenders to replace LIBOR. There was no material impact on the Corporation's consolidated financial statements as a result of applying the amendments. Refer to Note 18.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(b) Revenue recognition</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's revenue is categorized as principal revenue or other partner revenue and is primarily generated through the sale of loyalty currencies, through services provided to loyalty partners' program members, and through white-labelled technology-enabled solutions and marketing services provided to partners.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Contracts with customers</i></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation records revenue from contracts with customers in accordance with the five steps in IFRS 15, Revenue from Contracts with Customers, as follows:</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1. Identify the contract with a customer;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2. Identify the performance obligations in the contract;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3. Determine the transaction price, which is the amount the Corporation expects to be entitled to;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4. Allocate the transaction price among the performance obligations in the contract based on their relative stand-alone selling prices; and</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">5. Recognize revenue when or as the goods or services are transferred to the customer.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Principal versus Agent</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">When deciding the most appropriate basis for presenting revenue on either a gross or net basis, both the legal form and substance of the agreements between the Corporation, its partners and their program members are reviewed to determine each party's respective role in the transaction.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Where the Corporation's role in a transaction is that of a principal, revenue is recognized on a gross basis, where the gross value of the transaction billed to the customer is recognized as Principal revenue and the costs incurred to purchase the points or miles sold in the transaction are recognized as direct cost of revenue. When the Corporation's role in a transaction is that of an agent, revenue is recognized on a net basis with revenue approximating the margin earned and is recorded in other partner revenue in the consolidated statements of comprehensive loss. This determination of whether the Corporation is acting as principal or agent requires the exercise of judgment. In making this assessment, Management considers whether the Corporation:</span></span></p> <div> </div> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">acts on behalf of the loyalty partner or the program member in identifying the customer in certain arrangements;</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•    controls the good or service being provided, prior to it being transferred to the customer;</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">has primary responsibility for providing the goods and service to the customer;</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">has inventory risk before or after the customer order; and</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">has discretion in establishing prices for the specified goods and services.</span></span></p> <p style="text-align: justify; margin-top: 12px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The interpretation of key terms in the Corporation's revenue contracts requires the exercise of judgement.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Principal Revenue</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Principal revenue groups together several streams of revenue that the Corporation realizes in delivering goods or services to customers. The following is a list of revenue streams and the related revenue recognition policy.</span></span></p> <p style="margin-left: 18pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Reseller revenue is transactional revenue for the sale of loyalty currencies that occurs in contracts for which the Corporation is the principal in the sale of loyalty currencies to loyalty program members. The performance obligation is satisfied on completion of the transaction which transfers control of the loyalty currency to the member, which aligns with the point in time when payment is received. The Corporation's role as the principal in the transaction is determined by the contractual arrangements in place with the loyalty program partner and their members. In this instance, the Corporation has determined that it obtains control of the loyalty currency prior to transferring it to the member. Other factors considered in making the determination include whether the Corporation assumes inventory risk, is primarily responsible for fulfilling the promise to provide the specified good, and has discretion in establishing the prices for the specified goods. </span></span></p> <p style="text-align: justify; margin-left: 18pt; text-indent: -18pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Service revenue is transactional revenue for services provided to loyalty program partners or their members, such as the transfer or reinstatement of loyalty currencies. This also includes transactional revenue for services provided through technology-enabled solutions to partners.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation has determined that it controls the service. Other factors considered in making the determination include whether the Corporation is primarily responsible for fulfilling the promise to provide the specified service, or has discretion in establishing the fees for the specified service. Transfer, reinstate, and other services provided through technology-enabled solutions are recognized at the point in time the transaction is completed, which also approximates when payment is received.</span></span></p> <p style="margin-left: 18pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(iii) Hosting services are provided to loyalty program partners throughout the term of the loyalty program partner agreement. The hosting services begin, and hence revenue recognition commences when the loyalty program partner website is functional. Revenue is recognized on a straight-line basis over the life of the term of the partner agreement. Costs that relate directly to the contract are capitalized to the extent that they are expected to be recovered and are amortized as the services are transferred.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Other Partner Revenue</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other partner revenue is primarily transactional revenue for facilitating the sale of loyalty currencies or other goods or services to loyalty programs and their members for which the Corporation takes an agency role. It also includes certain transactions related to earning or redeeming loyalty currency facilitated by the Corporation on behalf of loyalty program partners. The Corporation's role as an agent is determined by the contractual arrangement in place with the loyalty program partner or their members. In this instance, the Corporation has determined that it does not obtain control of the loyalty currency or other goods and services prior to transferring them to the customer, due in part to the absence of inventory risk. Other factors considered in making the determination include the fact that the Corporation is not primarily responsible for fulfilling the promise to provide the specified good and generally has limited discretion in establishing the prices for the specified goods.</span></span></p> </div> <div> </div> <div> <div><b>(c) Foreign currency translation</b></div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i)<b> </b>Foreign currency transactions</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Transactions in currencies other than the Corporation's or its subsidiaries' respective functional currency are recognized at the exchange rates in effect on the transaction date. At the end of each reporting period, monetary assets and liabilities denominated in foreign currencies are translated to the Corporation's functional currency at the exchange rates prevailing at that date. Non-monetary assets and liabilities carried at fair value that are denominated in foreign currencies are translated to the functional currency at the exchange rates prevailing at the date when the fair value was determined. Non-monetary items that are measured at historical cost in a foreign currency are not translated.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange gains and losses on monetary items are recognized in profit or loss; except for foreign currency derivatives designated as qualifying cash flow hedges, the fair values of which are deferred in accumulated other comprehensive income in shareholders' equity until such time that the hedged transaction affects profit or loss; refer to Notes 3(d)(iv) and 20.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Foreign operations</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The assets and liabilities of the Corporation's non-USD functional currency subsidiary are translated to USD at exchange rates at the reporting date. The income and expenses of this subsidiary are translated to USD using average exchange rates for the month during which the transactions occurred. Foreign currency differences resulting from translation are recognized in other comprehensive income ("OCI") within the cumulative translation account.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(d) Financial instruments</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">All financial assets and financial liabilities are recognized on the Corporation's consolidated statements of financial position when the Corporation becomes a party to the contractual provisions of the instrument.</span></span></p> <p style="margin-left: 9pt; text-indent: -9pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) <i> </i>Classification and measurement of financial instruments</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's financial instruments as a result of adopting IFRS 9, Financial Instruments, ("IFRS 9") are classified and measured as follows:</span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Asset/Liability</b> <b>Measurement under IFRS 9</b></span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash and cash equivalents Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash held in trust Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Funds receivable from payment processors Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accounts receivable Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accounts payable and accrued liabilities Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Payable to loyalty program partners Amortized cost</span></span></p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Long term debt Amortized cost</span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Derivatives</b> <b>Measurement</b></span></span></p> <p style="margin-top: 0pt; margin-left: 216.05pt; text-indent: -216.05pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange forward contracts  Fair value, with changes in fair value for hedges recorded in OCI and ineffective portion recorded in profit or loss.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Financial assets held at amortized cost require the asset to be measured using the effective interest method. The amortized cost is reduced by impairment losses. Finance income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Derivatives may be in an asset or liability position at a point in time historically or in the future. For derivatives designated as cash flow hedges for accounting purposes, the effective portion of the hedge is recognized in accumulated other comprehensive income and the ineffective portion of the hedge is recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 13.5pt; text-indent: -13.5pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Impairment of financial instruments</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">IFRS 9 requires the expected lifetime credit losses at initial recognition to be considered when assessing impairment of financial assets, which is anticipated to result in earlier recognition of losses. </span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(iii) Share capital</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Common shares are classified as equity. Incremental costs directly attributable to the issuance of common shares and share options are recognized as a deduction from equity, net of any tax effects.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Authorized with no Par Value</i></span></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Unlimited common shares</span></span></p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Unlimited preferred shares</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Issued</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at December 31, 2021, all issued shares are fully paid. The holders of common shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share. There were no dividends declared in 2021 (2020 - nil).</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(iv) Derivative financial instruments, including hedge accounting</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation holds derivative financial instruments to hedge its foreign currency risk exposures. These derivatives are designated in accounting hedge relationships and the Corporation applies cash flow hedge accounting. On initial designation of the hedge, the Corporation formally documents the relationship between the hedging instrument and hedged item, including the risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Corporation makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be "highly effective" in offsetting the changes in the fair value or cash flows of the respective hedged items during the period for which the hedge is designated. For a cash flow hedge of a forecasted transaction, the transaction should be highly probable to occur and should present an exposure to variations in cash flows that could ultimately affect reported net income.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Derivatives are recognized initially at fair value; attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are accounted for as described below.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Cash flow hedges</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation enters into foreign exchange forward contracts to reduce the foreign exchange risk with respect to the Canadian dollar denominated expenses. The changes in fair value of derivatives designated as cash flow hedges are recognized in OCI, except for any ineffective portion, which is recognized immediately in profit or loss. Gains and losses in accumulated other comprehensive income are reclassified to profit or loss in the same period the corresponding hedged items affect profit or loss. The carrying amount of hedging derivatives designated as cash flow hedges that mature within one year is included in prepaid expenses, deposits and other assets and/or current portion of other liabilities. </span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">If the hedging instrument no longer meets the criteria for hedge accounting, is expired, sold, terminated, exercised, or the designation is revoked, then hedge accounting is discontinued prospectively. The cumulative gain or loss previously recognized in OCI and presented in unrealized gains/losses on cash flow hedges in equity remains there until the forecasted transaction affects profit or loss. If the forecasted transaction is no longer expected to occur, then the balance in OCI is recognized immediately in profit or loss.</span></span></p> </div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(e) Cash and cash equivalents</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash equivalents include highly liquid investments (term deposits) with maturities of three months or less at the date of purchase. They are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. Cash equivalents are carried at amortized cost which approximates their fair value because of the short-term nature of the instruments.</span></span></p> </div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(f) Cash held in trust</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash held in trust represents funds received from customers, primarily Canadian, not yet remitted to service providers for certain travel related products in accordance with certain geographic regulatory requirements.</span></span></p> </div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(g) Funds receivable from payment processors</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Funds receivable from payment processors represent amounts collected from customers on behalf of the Corporation and are typically deposited directly to the Corporation's bank account on an average of three business days from the date of sale.</span></span></p> </div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(h) Property and equipment</b></span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Recognition and measurement</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Items of property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. The cost consists of the purchase price, and any costs directly attributable to bringing the asset to the location and condition for its intended use. When parts of an item of property and equipment have different useful lives, they are accounted for as separate items (major components) of property and equipment.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Gains and losses on disposal of an item of property and equipment are determined by comparing the proceeds from disposal with the carrying amount of property and equipment and are recognized in profit or loss.</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Depreciation</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Depreciation is calculated over the depreciable amount, which is the cost of an asset less its estimated residual value.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Depreciation is recognized in profit or loss based on the estimated useful lives of the assets using the following methods and annual rates:</span></span></p> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 140px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Furniture and fixtures</span></p> </td> <td style="height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 5 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 140px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Computer hardware</span></p> </td> <td style="height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 3 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;"> </td> <td style="width: 150px; height: 15px;"> </td> <td style="width: 950px; height: 15px;"> </td> </tr> </table> <div> </div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 150px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Computer software</span></p> </td> <td style="width: 950px; height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 3 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 150px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Leasehold improvements</span></p> </td> <td style="width: 950px; height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over shorter of useful life or the lease term </span></span></p> </td> </tr> </table> </div> <p style="margin-bottom: 0pt; text-align: justify; margin-top: 11px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted if appropriate. There were no changes in the current year.</span></span><br/> </p> </div> <div> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(i) Right-of-use assets and Lease liabilities</b></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">At inception of a contract, the Corporation assesses whether a contract is or contains a lease based on whether the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. </span></span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation recognizes right-of-use assets and lease liabilities at the lease commencement date. After the initial adoption date, the right-of-use asset is initially measured at cost, which comprises:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">The amount of the initial measurement of the lease liability;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Any lease payments made at or before the commencement date, less any lease incentives received;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Any initial direct costs incurred; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">An estimate of costs to dismantle or remove the underlying asset or restore the asset to the condition required by the terms and conditions of the lease.</span></p> </td> </tr> </table> <p style="margin-top: 11px; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Subsequent to initial measurement, right-of-use assets are measured at cost less any accumulated depreciation and impairment losses and adjusted for certain remeasurements of the lease liability. The right-of-use asset are depreciated on a straight-line basis over the term of the lease, or the estimated useful life of the right-of-use assets if the Corporation expects to obtain the ownership of the leased asset at the end of the lease. The lease term includes the non-cancellable period of the lease and optional renewable periods that the Corporation is reasonably certain to extend.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Corporation's incremental borrowing rate. Generally, the Corporation uses its incremental borrowing rate as the discount rate.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">After initial recognition, the lease liability is measured at amortized cost using the effective interest method. The lease liability is remeasured when there is a change in future lease payments arising from a change in an index or rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or if the Corporation changes its assessment of whether it will exercise a purchase option, extension option or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The lease liability is also remeasured when the underlying lease contract is amended. When there is a decrease in contract scope, the lease liability and right-of-use asset will decrease relative to this change with the difference recorded in net income prior to the remeasurement of the lease liability.</span></span></p> </div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(j) Goodwill & Intangible assets</b></span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Goodwill</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable tangible and intangible net assets acquired. Goodwill is not amortized. The Corporation tests goodwill for impairment at least annually, at each year end, or when an impairment indicator is considered to exist, to determine whether the carrying value exceeds the recoverable amount, as discussed in Note 3(k).</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Business combinations</i></span></span></p> <p style="margin-bottom: 10px; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Acquisitions of subsidiaries are accounted for using the acquisition method of accounting. Fair value of the consideration paid is calculated as the sum of the fair value at the date of acquisition of:</span></span></p> <p style="text-align: justify; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•      assets acquired; plus</span></span></p> <p style="text-align: justify; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•</span></span><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">equity instruments issued; less</span></span></p> <p style="text-align: justify; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•</span></span><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">liabilities incurred or assumed.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Goodwill is measured as the fair value of consideration transferred less the net recognized amount of the identifiable assets acquired and liabilities assumed, all of which are measured at fair value as of the acquisition date. When the excess is negative, a bargain purchase gain is recognized immediately in profit or loss.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation uses estimates and judgments to determine the fair value of assets acquired and liabilities assumed at the acquisition date using the best available information, including information from financial markets. The estimates and judgments include key assumptions such as discount rates, attrition rates, and terminal growth rates for performing discounted cash flow analyses. The transaction costs associated with the acquisitions are expensed as incurred.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Intangible assets</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Internally developed intangible assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Certain costs incurred in connection with the development of software to be used internally or for providing services to customers are capitalized once a project has progressed beyond a conceptual, preliminary stage to that of application development. Development costs that are directly attributable to the design and testing of identifiable software products controlled by the Corporation are recognized as intangible assets when the following criteria are met:</span></span></p> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">It is technically feasible to complete the software product so that it will be available for use;</span></span></p> <p style="text-align: justify; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Management intends to complete the software product and use or sell it;</span></span></p> <p style="text-align: justify; margin-bottom: 0px; margin-top: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">It can be demonstrated how the software product will generate probable future economic benefits;</span></span></p> <p style="text-align: justify; margin-bottom: 0px; margin-top: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Adequate technical, financial and other resources to complete the development and to use or sell the software product are available; and</span></span></p> <p style="text-align: justify; margin-top: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The expenditure attributable to the software product during its development can be reliably measured.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Development costs that qualify for capitalization include both internal and external costs but are limited to those that are directly related to the specific product. The capitalized development costs are measured at cost less accumulated amortization and accumulated impairment losses. Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures, including costs incurred in the planning stage and operating stage and expenditures on internally generated goodwill and brands, are recognized in profit or loss as incurred.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Indefinite life intangible assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Certain intangible assets with indefinite lives, being domain names, patents and trademarks, are not amortized because there is no foreseeable limit to the period that these assets are expected to generate net cash inflows. The Corporation uses judgment to designate these assets as indefinite useful life assets, analyzing relevant factors including the expected usage of the asset, the typical life cycle of the asset and anticipated changes in the market demand for the products and services that the asset helps generate. The Corporation tests indefinite life intangible assets for impairment at least annually, at each year end, or when an impairment indicator is considered to exist.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Finite life intangible assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Intangible assets with finite useful lives are amortized into depreciation and amortization in the consolidated statements of comprehensive loss on a straight-line basis over their estimated useful lives as noted in the table below. Useful lives, residual values and the amortization methods are reviewed at least annually. Amortization periods and methods are outlined below:</span></span></p> <div> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Customer Relationships Straight-line over 10 years</span></span></p> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Technology Straight-line over 3 to 5 years</span></span></p> </div> </div> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(k) Impairment</b></span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Financial Assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">IFRS 9 requires the use of an expected credit loss ("ECL") model for calculating impairment of financial assets. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably.</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Non-Financial Assets with Finite Useful Lives</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In accordance with IAS 36, Impairment of Assets, the Corporation evaluates the carrying value of non-financial assets with finite lives, being property and equipment, right-of-use assets and certain intangible assets, whenever events or changes in circumstances indicate that a potential impairment has occurred. An impairment loss is considered to have occurred if the carrying value of an asset exceeds its recoverable amount.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Goodwill & Indefinite Life Intangible Assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Goodwill and intangible assets that are not amortized are subject to an impairment assessment at least annually, or when an impairment indicator is considered to exist. The recoverable amount is estimated each year at the same time. The recoverable amount is the higher of an asset's fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For the purposes of assessing impairment, assets that do not generate independent cash inflows are grouped into CGUs at the lowest level for which there are separately identifiable cash inflows. CGUs to which goodwill has been allocated are aggregated so that the level at which impairment testing is performed reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to the CGU or group of CGUs that are expected to benefit from the synergies of the combination.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">If the recoverable amount of the CGU or group of CGUs to which goodwill and indefinite life intangible assets has been allocated is less than the carrying amount of the CGU or group of CGUs, including goodwill and intangible assets, an impairment loss is recorded in the consolidated statements of comprehensive loss. The impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to reduce the carrying amounts of the other assets of the CGU or group of CGUs on a pro-rata basis.</span></span></p> <div> </div> <p style="margin: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation evaluates impairment losses for potential reversals, other than goodwill impairment, when events or changes in circumstances warrant such consideration. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, provided that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or CGU in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.</span></span><br/> </p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation had previously determined that it had three CGUs, being Loyalty Currency Retailing, Platform Partners and Points Travel. In recent years, the Corporation has significantly invested in the functionality and scalability of the Loyalty Commerce Platform ("LCP"), with the intention to migrate and centralize the technology enabling the Corporation's revenue generation. The technologies that previously operated separately, are now fundamentally integrated into the LCP, which is the core asset and backbone for facilitating substantially all of the Corporation's transactions. This centralization and migration of products to the LCP, coupled with the Corporation's change in organizational structure (see Note 3(r)), and how Management monitors operations and makes business decisions, resulted in the change in the Corporation's CGU composition. Starting in 2021, the Corporation is operating as a single CGU.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Due to the change of the Corporation's CGU composition, Management assessed qualitatively and quantitatively the recoverable amount of the CGU as at March 31, 2021. Based on the facts and circumstances present as at March 31, 2021, it was concluded that there was no impairment.</span></span></p> </div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(l) Share-based compensation</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation has two share-based compensation plans: a share option plan and a share unit plan. The Corporation accounts for the grants under both plans as equity settled share-based compensation arrangements per IFRS 2, Share-based Payment<i>, </i>and accordingly are not re-measured subsequent to the initial grant date.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;">Share option plan</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The share option plan allows employees to acquire shares of the Corporation through the exercise of share options. Share options have a maximum life of ten years. Under the share option plan, performance options are granted to certain employees of the Corporation. Vesting of performance options is based on the achievement of specified non-market performance conditions with a life of six years after the date of grant. On grant date, the Corporation estimates the expected vesting date for purpose of estimating the option life. Additionally, options other than performance options can be granted under the share option plan, which generally vest over a period of three years and expire at the end of five years from the grant date.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For options with graded vesting, each grant in an award is considered a separate grant with a different vesting date, expected life and fair value. The fair value of each grant is recognized in profit or loss over its respective expected vesting period with a corresponding increase in contributed surplus. The fair value of each grant is estimated at the date of grant using the Black-Scholes option pricing model incorporating assumptions regarding risk-free interest rates, dividend yield, expected volatility of the Corporation's stock, and a weighted average expected life of the options. Any consideration paid on the exercise of share options is added to share capital along with the related portion previously added to contributed surplus when the compensation costs were charged to profit or loss.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Under the plan, share options can only be settled in equity. The share option expense incorporates an expected forfeiture rate, estimated based on expected employee turnover.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">At least annually, the Corporation reassesses the forfeiture rate and the probability of achieving the specified performance metrics for performance options and calculates the cumulative compensation cost of each grant and recognizes the adjustment in the profit or loss in the current period in the consolidated statements of comprehensive loss.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Significant judgments, estimates and assumptions</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Share options are measured at grant date fair value. Estimating fair value requires determination of the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option, volatility and dividend yield. The assumptions and models used for estimating fair value for share options are disclosed in Note 19. In addition, Management is required to exercise judgment in determining the probability of achieving the specified performance metrics for performance options, based on forecast and Management's best estimate.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;">Share unit plan</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's share unit plan (the "Share Unit Plan") includes Restricted Share Units ("RSUs") and performance share units ("PSUs"). Under the share unit plan, the Corporation grants RSUs and/or PSUs to its employees and the Board of Directors. The RSUs vest on grant date, over a period of up to three years after the grant date or in full on the third anniversary of the grant date. The PSUs vest in full on the third anniversary of the grant date. The number of PSUs that vest is based on the achievement of specified non-market performance conditions. The fair value of a RSU or PSU is determined at the grant date using the volume weighted average trading price per share on the TSX during the immediately preceding five trading days and is recognized over the RSU or PSU's vesting period. The expense is charged to profit or loss with a corresponding increase in contributed surplus.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In determining the number of awards that are expected to vest, the Corporation takes into account trends of historical forfeitures.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">At least annually, the Corporation reassesses the probability of achieving the specified performance metrics for the PSUs and calculates the cumulative compensation cost of each grant and recognizes the adjustment in the profit or loss in the current period in the consolidated statements of comprehensive loss.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(m) Payable to loyalty program partners</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Payable to loyalty program partners includes amounts owing to these partners for loyalty currency purchased by the Corporation as a principal or as an agent collected through e-commerce services for retailing, wholesaling and other loyalty currency services transactions with end users.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(n) Deferred revenue</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred revenue includes proceeds received in advance for technology design and development work and is recognized over the expected life of the partner agreement (refer to Note 3(b) (iii)). Deferred revenue is also comprised of bookings made for the travel related products, along with proceeds received by the Corporation for the sale of mileage codes that can be redeemed for multiple loyalty program currencies at a later date. Revenue for bookings for the travel related products is recognized at the completion of the hotel stay or car rental; revenue from the sale of the mileage codes is recognized upon redemption. Deferred revenue is included in current portion of other liabilities and other liabilities in the consolidated statements of financial position.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(o) Long term debt</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Long term debt represents the outstanding balance that the Corporation has drawn on its senior secured revolving credit facility. The balance that is due within one year is included as current portion of long term debt in the consolidated statements of financial position.</span></span></p> </div> <div> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(p) Income taxes</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Income tax expenses (recoveries) comprise current and deferred taxes. Current taxes and deferred taxes are recognized in profit or loss except to the extent that they relate to a business combination, or items recognized directly in equity or in OCI.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current taxes are the expected taxes payable or receivable on the taxable income or loss for the period, using tax rates substantively enacted at the reporting date, and any adjustment to taxes payable in respect of previous years.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred taxes are not recognized for:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">temporary differences on the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss;</span></p> </td> </tr> <tr> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">temporary differences related to investments in subsidiaries and jointly controlled entities to the extent that it is probable that they will not reverse in the foreseeable future; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">taxable temporary differences arising on the initial recognition of goodwill.</span></p> </td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred tax assets and liabilities are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been substantively enacted by the reporting date.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In determining the amount of current and deferred tax, the Corporation takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. The Corporation believes that its accruals for tax liabilities are adequate for all open tax years based on its assessment of many factors, including interpretations of tax law and prior experience. This assessment relies on estimates and assumptions and may involve a series of judgments about future events. When new information becomes available that causes the Corporation to change its judgment regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized.</span></span></p> </div> <div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(q) Earnings per share ("EPS")</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation presents basic and diluted earnings per share data for its common shares. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Corporation by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by dividing the profit or loss attributable to common shareholders by the weighted average number of common shares outstanding adjusted for the effects of all dilutive potential common shares.</span></span></p> </div> <div> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(r) Segment reporting</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation determines its reportable segments based on, among other things, how the Corporation's chief operating decision maker ("CODM"), the Chief Executive Officer, regularly reviews the Corporation's operations and performance. The CODM reviews gross profit, which is defined as total revenue less direct cost of revenue, as the key measure of profitability for the purpose of assessing performance and to make decisions about the allocation of resources.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation makes significant judgments in determining its operating segments. Operating segments are components that engage in business activities from which they may earn revenue and incur expenses, which operating results are regularly reviewed by the Corporation's CODM to make decisions about the allocation of resources and to assess performance, and for which discrete financial information is available.</span></span></p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During the first quarter of 2021, the Corporation realigned its organizational, operational and internal reporting structures. As a result, the Corporation combined its Loyalty Currency Retailing, Platform Partners and Points Travel operations, previously considered as three distinct operating segments, into one segment. The change to a single operating segment resulted from various factors, including changes to the Corporation's management structure and to drive greater efficiencies and scale in the Corporation's business. The CODM regularly reviews the Corporation's operating results and makes decisions about resource allocation based on information provided by Management at a consolidated level.</span></span></p> </div> <div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(s) New standards and amendments not yet adopted</b></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The IASB has issued amendments to the following standards that will become effective in 2022:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IAS 37, Provisions, Contingent Liabilities and Contingent Assets - the amendment specifies costs an entity should include in determining the "cost of fulfilling" a potential onerous contract.</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IAS 16, Property, Plant and Equipment - the amendment prohibits reducing the cost of property, plant and equipment by proceeds while bringing an asset to capable operations.</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IFRS 3, Business Combinations - the amendment updates a reference to the Conceptual Framework;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IAS 12, Income taxes - the amendment clarifies how to account for deferred tax on certain transactions; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IFRS 9, Financial Instruments - the amendment clarifies the fees included in the quantitative test for derecognition of financial liabilities.</span></p> </td> </tr> </table> <p style="margin-bottom: 11pt; text-align: justify; margin-top: 14px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">These amendments have not yet been adopted by the Corporation. Although the Corporation is currently assessing the impacts, if any, of these amendments, it does not expect them to have a material impact on the Corporation's consolidated financial statements.</span></span></p> </div> </div> </div> </div>
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<div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(a) New standards adopted in 2021</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following amendments to IFRS are effective from January 1, 2021, but they did not have a material impact on the Corporation's consolidated financial statements:</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Interest Rate Benchmark Reform - Phase 2</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In August 2020, the IASB issued additional amendments to IFRS 9, Financial Instruments, IFRS 7, Financial Instruments: Disclosures, IFRS 4, Insurance Contracts, and IFRS 16, Leases. The objective of these amendments is to address issues that might affect financial reporting as a result of the reform of an interest rate benchmark, including the effects of changes to contractual cash flows or hedging relationships arising from the replacement of an interest rate benchmark with an alternative benchmark rate. The amendments provide practical relief from certain requirements in IFRS 9, IFRS 7, IFRS 4 and IFRS 16.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at January 1, 2021, the Corporation had $15,000 borrowings on its London Interbank Offered Rate ("LIBOR") secured credit facility, which were fully repaid during the first quarter of 2021. The Corporation continues to have access to this facility and did not have any borrowings as at December 31, 2021. Commencing 2022, Secured Overnight Financing Rate ("SOFR") is the recommended interest rate benchmark by the Corporation's lenders to replace LIBOR. There was no material impact on the Corporation's consolidated financial statements as a result of applying the amendments. Refer to Note 18.</span></span></p> </div>
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<ifrs-full:Borrowings contextRef="C_20210101" decimals="-3" id="Fxbrl_20220304025425474" unitRef="USD"> 15000000 </ifrs-full:Borrowings>
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<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(b) Revenue recognition</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's revenue is categorized as principal revenue or other partner revenue and is primarily generated through the sale of loyalty currencies, through services provided to loyalty partners' program members, and through white-labelled technology-enabled solutions and marketing services provided to partners.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Contracts with customers</i></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation records revenue from contracts with customers in accordance with the five steps in IFRS 15, Revenue from Contracts with Customers, as follows:</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1. Identify the contract with a customer;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2. Identify the performance obligations in the contract;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3. Determine the transaction price, which is the amount the Corporation expects to be entitled to;</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4. Allocate the transaction price among the performance obligations in the contract based on their relative stand-alone selling prices; and</span></span></p> <p style="margin-top: 0pt; margin-left: 18pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">5. Recognize revenue when or as the goods or services are transferred to the customer.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Principal versus Agent</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">When deciding the most appropriate basis for presenting revenue on either a gross or net basis, both the legal form and substance of the agreements between the Corporation, its partners and their program members are reviewed to determine each party's respective role in the transaction.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Where the Corporation's role in a transaction is that of a principal, revenue is recognized on a gross basis, where the gross value of the transaction billed to the customer is recognized as Principal revenue and the costs incurred to purchase the points or miles sold in the transaction are recognized as direct cost of revenue. When the Corporation's role in a transaction is that of an agent, revenue is recognized on a net basis with revenue approximating the margin earned and is recorded in other partner revenue in the consolidated statements of comprehensive loss. This determination of whether the Corporation is acting as principal or agent requires the exercise of judgment. In making this assessment, Management considers whether the Corporation:</span></span></p> <div> </div> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">acts on behalf of the loyalty partner or the program member in identifying the customer in certain arrangements;</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•    controls the good or service being provided, prior to it being transferred to the customer;</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">has primary responsibility for providing the goods and service to the customer;</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">has inventory risk before or after the customer order; and</span></span></p> <p style="text-align: justify; margin-left: 18pt; list-style-position: inside; text-indent: -18pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•    </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">has discretion in establishing prices for the specified goods and services.</span></span></p> <p style="text-align: justify; margin-top: 12px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The interpretation of key terms in the Corporation's revenue contracts requires the exercise of judgement.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Principal Revenue</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Principal revenue groups together several streams of revenue that the Corporation realizes in delivering goods or services to customers. The following is a list of revenue streams and the related revenue recognition policy.</span></span></p> <p style="margin-left: 18pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Reseller revenue is transactional revenue for the sale of loyalty currencies that occurs in contracts for which the Corporation is the principal in the sale of loyalty currencies to loyalty program members. The performance obligation is satisfied on completion of the transaction which transfers control of the loyalty currency to the member, which aligns with the point in time when payment is received. The Corporation's role as the principal in the transaction is determined by the contractual arrangements in place with the loyalty program partner and their members. In this instance, the Corporation has determined that it obtains control of the loyalty currency prior to transferring it to the member. Other factors considered in making the determination include whether the Corporation assumes inventory risk, is primarily responsible for fulfilling the promise to provide the specified good, and has discretion in establishing the prices for the specified goods. </span></span></p> <p style="text-align: justify; margin-left: 18pt; text-indent: -18pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Service revenue is transactional revenue for services provided to loyalty program partners or their members, such as the transfer or reinstatement of loyalty currencies. This also includes transactional revenue for services provided through technology-enabled solutions to partners.</span></span></p> <p style="margin-left: 18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation has determined that it controls the service. Other factors considered in making the determination include whether the Corporation is primarily responsible for fulfilling the promise to provide the specified service, or has discretion in establishing the fees for the specified service. Transfer, reinstate, and other services provided through technology-enabled solutions are recognized at the point in time the transaction is completed, which also approximates when payment is received.</span></span></p> <p style="margin-left: 18pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(iii) Hosting services are provided to loyalty program partners throughout the term of the loyalty program partner agreement. The hosting services begin, and hence revenue recognition commences when the loyalty program partner website is functional. Revenue is recognized on a straight-line basis over the life of the term of the partner agreement. Costs that relate directly to the contract are capitalized to the extent that they are expected to be recovered and are amortized as the services are transferred.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Other Partner Revenue</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other partner revenue is primarily transactional revenue for facilitating the sale of loyalty currencies or other goods or services to loyalty programs and their members for which the Corporation takes an agency role. It also includes certain transactions related to earning or redeeming loyalty currency facilitated by the Corporation on behalf of loyalty program partners. The Corporation's role as an agent is determined by the contractual arrangement in place with the loyalty program partner or their members. In this instance, the Corporation has determined that it does not obtain control of the loyalty currency or other goods and services prior to transferring them to the customer, due in part to the absence of inventory risk. Other factors considered in making the determination include the fact that the Corporation is not primarily responsible for fulfilling the promise to provide the specified good and generally has limited discretion in establishing the prices for the specified goods.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
<ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304023523438">
<div> <div><b>(c) Foreign currency translation</b></div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i)<b> </b>Foreign currency transactions</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Transactions in currencies other than the Corporation's or its subsidiaries' respective functional currency are recognized at the exchange rates in effect on the transaction date. At the end of each reporting period, monetary assets and liabilities denominated in foreign currencies are translated to the Corporation's functional currency at the exchange rates prevailing at that date. Non-monetary assets and liabilities carried at fair value that are denominated in foreign currencies are translated to the functional currency at the exchange rates prevailing at the date when the fair value was determined. Non-monetary items that are measured at historical cost in a foreign currency are not translated.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange gains and losses on monetary items are recognized in profit or loss; except for foreign currency derivatives designated as qualifying cash flow hedges, the fair values of which are deferred in accumulated other comprehensive income in shareholders' equity until such time that the hedged transaction affects profit or loss; refer to Notes 3(d)(iv) and 20.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Foreign operations</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The assets and liabilities of the Corporation's non-USD functional currency subsidiary are translated to USD at exchange rates at the reporting date. The income and expenses of this subsidiary are translated to USD using average exchange rates for the month during which the transactions occurred. Foreign currency differences resulting from translation are recognized in other comprehensive income ("OCI") within the cumulative translation account.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304023541716">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(d) Financial instruments</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">All financial assets and financial liabilities are recognized on the Corporation's consolidated statements of financial position when the Corporation becomes a party to the contractual provisions of the instrument.</span></span></p> <p style="margin-left: 9pt; text-indent: -9pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) <i> </i>Classification and measurement of financial instruments</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's financial instruments as a result of adopting IFRS 9, Financial Instruments, ("IFRS 9") are classified and measured as follows:</span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Asset/Liability</b> <b>Measurement under IFRS 9</b></span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash and cash equivalents Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash held in trust Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Funds receivable from payment processors Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accounts receivable Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accounts payable and accrued liabilities Amortized cost</span></span></p> <p style="margin-top: 0pt; margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Payable to loyalty program partners Amortized cost</span></span></p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Long term debt Amortized cost</span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Derivatives</b> <b>Measurement</b></span></span></p> <p style="margin-top: 0pt; margin-left: 216.05pt; text-indent: -216.05pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange forward contracts  Fair value, with changes in fair value for hedges recorded in OCI and ineffective portion recorded in profit or loss.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Financial assets held at amortized cost require the asset to be measured using the effective interest method. The amortized cost is reduced by impairment losses. Finance income, foreign exchange gains and losses and impairment are recognized in profit or loss. Any gain or loss on derecognition is recognized in profit or loss.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Derivatives may be in an asset or liability position at a point in time historically or in the future. For derivatives designated as cash flow hedges for accounting purposes, the effective portion of the hedge is recognized in accumulated other comprehensive income and the ineffective portion of the hedge is recognized immediately in profit or loss.</span></span></p> <p style="margin-left: 13.5pt; text-indent: -13.5pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Impairment of financial instruments</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">IFRS 9 requires the expected lifetime credit losses at initial recognition to be considered when assessing impairment of financial assets, which is anticipated to result in earlier recognition of losses. </span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(iii) Share capital</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Common shares are classified as equity. Incremental costs directly attributable to the issuance of common shares and share options are recognized as a deduction from equity, net of any tax effects.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Authorized with no Par Value</i></span></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Unlimited common shares</span></span></p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Unlimited preferred shares</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Issued</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at December 31, 2021, all issued shares are fully paid. The holders of common shares are entitled to receive dividends as declared from time to time and are entitled to one vote per share. There were no dividends declared in 2021 (2020 - nil).</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(iv) Derivative financial instruments, including hedge accounting</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation holds derivative financial instruments to hedge its foreign currency risk exposures. These derivatives are designated in accounting hedge relationships and the Corporation applies cash flow hedge accounting. On initial designation of the hedge, the Corporation formally documents the relationship between the hedging instrument and hedged item, including the risk management objectives and strategy in undertaking the hedge transaction, together with the methods that will be used to assess the effectiveness of the hedging relationship. The Corporation makes an assessment, both at the inception of the hedge relationship as well as on an ongoing basis, whether the hedging instruments are expected to be "highly effective" in offsetting the changes in the fair value or cash flows of the respective hedged items during the period for which the hedge is designated. For a cash flow hedge of a forecasted transaction, the transaction should be highly probable to occur and should present an exposure to variations in cash flows that could ultimately affect reported net income.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Derivatives are recognized initially at fair value; attributable transaction costs are recognized in profit or loss as incurred. Subsequent to initial recognition, derivatives are measured at fair value, and changes therein are accounted for as described below.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Cash flow hedges</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation enters into foreign exchange forward contracts to reduce the foreign exchange risk with respect to the Canadian dollar denominated expenses. The changes in fair value of derivatives designated as cash flow hedges are recognized in OCI, except for any ineffective portion, which is recognized immediately in profit or loss. Gains and losses in accumulated other comprehensive income are reclassified to profit or loss in the same period the corresponding hedged items affect profit or loss. The carrying amount of hedging derivatives designated as cash flow hedges that mature within one year is included in prepaid expenses, deposits and other assets and/or current portion of other liabilities. </span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">If the hedging instrument no longer meets the criteria for hedge accounting, is expired, sold, terminated, exercised, or the designation is revoked, then hedge accounting is discontinued prospectively. The cumulative gain or loss previously recognized in OCI and presented in unrealized gains/losses on cash flow hedges in equity remains there until the forecasted transaction affects profit or loss. If the forecasted transaction is no longer expected to occur, then the balance in OCI is recognized immediately in profit or loss.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="C_20210101to20211231" id="Fxbrl_20220304023607551">
<div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(e) Cash and cash equivalents</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash equivalents include highly liquid investments (term deposits) with maturities of three months or less at the date of purchase. They are held for the purpose of meeting short-term cash commitments rather than for investment or other purposes. Cash equivalents are carried at amortized cost which approximates their fair value because of the short-term nature of the instruments.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
<ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304023621451">
<div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(f) Cash held in trust</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cash held in trust represents funds received from customers, primarily Canadian, not yet remitted to service providers for certain travel related products in accordance with certain geographic regulatory requirements.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304023642930">
<div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(g) Funds receivable from payment processors</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Funds receivable from payment processors represent amounts collected from customers on behalf of the Corporation and are typically deposited directly to the Corporation's bank account on an average of three business days from the date of sale.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304023700423">
<div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(h) Property and equipment</b></span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Recognition and measurement</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Items of property and equipment are measured at cost less accumulated depreciation and accumulated impairment losses. The cost consists of the purchase price, and any costs directly attributable to bringing the asset to the location and condition for its intended use. When parts of an item of property and equipment have different useful lives, they are accounted for as separate items (major components) of property and equipment.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Gains and losses on disposal of an item of property and equipment are determined by comparing the proceeds from disposal with the carrying amount of property and equipment and are recognized in profit or loss.</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Depreciation</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Depreciation is calculated over the depreciable amount, which is the cost of an asset less its estimated residual value.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Depreciation is recognized in profit or loss based on the estimated useful lives of the assets using the following methods and annual rates:</span></span></p> <div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 140px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Furniture and fixtures</span></p> </td> <td style="height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 5 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 140px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Computer hardware</span></p> </td> <td style="height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 3 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;"> </td> <td style="width: 150px; height: 15px;"> </td> <td style="width: 950px; height: 15px;"> </td> </tr> </table> <div> </div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 150px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Computer software</span></p> </td> <td style="width: 950px; height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 3 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 150px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Leasehold improvements</span></p> </td> <td style="width: 950px; height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over shorter of useful life or the lease term </span></span></p> </td> </tr> </table> </div> <p style="margin-bottom: 0pt; text-align: justify; margin-top: 11px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Depreciation methods, useful lives and residual values are reviewed at each financial year end and adjusted if appropriate. There were no changes in the current year.</span></span><br/> </p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
<pcom:DisclosureOfDetailedInformationAboutEstimatedUsefulLifeOrDepreciationRateExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024642732">
<div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 140px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Furniture and fixtures</span></p> </td> <td style="height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 5 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 140px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Computer hardware</span></p> </td> <td style="height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 3 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;"> </td> <td style="width: 150px; height: 15px;"> </td> <td style="width: 950px; height: 15px;"> </td> </tr> </table> <div> </div> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 150px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Computer software</span></p> </td> <td style="width: 950px; height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over 3 years </span></span></p> </td> </tr> <tr> <td style="width: 20px; height: 15px;">•</td> <td style="width: 150px; height: 15px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Leasehold improvements</span></p> </td> <td style="width: 950px; height: 15px;"> <p style="text-align: justify; padding-left: 8.4pt; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Straight-line over shorter of useful life or the lease term </span></span></p> </td> </tr> </table> </div>
</pcom:DisclosureOfDetailedInformationAboutEstimatedUsefulLifeOrDepreciationRateExplanatory>
<ifrs-full:DepreciationMethodPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" id="Fxbrl_20211006120925525"> Straight-line </ifrs-full:DepreciationMethodPropertyPlantAndEquipment>
<ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" id="Fxbrl_20220304023314304"> P5Y </ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
<ifrs-full:DepreciationMethodPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" id="Fxbrl_20211006120939271"> Straight-line </ifrs-full:DepreciationMethodPropertyPlantAndEquipment>
<ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" id="Fxbrl_20211006120946910"> P3Y </ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
<ifrs-full:DepreciationMethodPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" id="Fxbrl_20211006120952860"> Straight-line </ifrs-full:DepreciationMethodPropertyPlantAndEquipment>
<ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" id="Fxbrl_20211006120959434"> P3Y </ifrs-full:UsefulLifeMeasuredAsPeriodOfTimePropertyPlantAndEquipment>
<ifrs-full:DepreciationMethodPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" id="Fxbrl_20211006121005596"> Straight-line over shorter of useful life or the lease term </ifrs-full:DepreciationMethodPropertyPlantAndEquipment>
<pcom:RightOfUseAssetsAndLeaseLiabilitiesPolicyTextBlock contextRef="C_20210101to20211231" id="Fxbrl_20220304023923204">
<div> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(i) Right-of-use assets and Lease liabilities</b></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">At inception of a contract, the Corporation assesses whether a contract is or contains a lease based on whether the contract conveys a right to control the use of an identified asset for a period of time in exchange for consideration. </span></span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation recognizes right-of-use assets and lease liabilities at the lease commencement date. After the initial adoption date, the right-of-use asset is initially measured at cost, which comprises:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">The amount of the initial measurement of the lease liability;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Any lease payments made at or before the commencement date, less any lease incentives received;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">Any initial direct costs incurred; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;">•</td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">An estimate of costs to dismantle or remove the underlying asset or restore the asset to the condition required by the terms and conditions of the lease.</span></p> </td> </tr> </table> <p style="margin-top: 11px; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Subsequent to initial measurement, right-of-use assets are measured at cost less any accumulated depreciation and impairment losses and adjusted for certain remeasurements of the lease liability. The right-of-use asset are depreciated on a straight-line basis over the term of the lease, or the estimated useful life of the right-of-use assets if the Corporation expects to obtain the ownership of the leased asset at the end of the lease. The lease term includes the non-cancellable period of the lease and optional renewable periods that the Corporation is reasonably certain to extend.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Corporation's incremental borrowing rate. Generally, the Corporation uses its incremental borrowing rate as the discount rate.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">After initial recognition, the lease liability is measured at amortized cost using the effective interest method. The lease liability is remeasured when there is a change in future lease payments arising from a change in an index or rate, a change in the estimate of the amount expected to be payable under a residual value guarantee, or if the Corporation changes its assessment of whether it will exercise a purchase option, extension option or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The lease liability is also remeasured when the underlying lease contract is amended. When there is a decrease in contract scope, the lease liability and right-of-use asset will decrease relative to this change with the difference recorded in net income prior to the remeasurement of the lease liability.</span></span></p> </div>
</pcom:RightOfUseAssetsAndLeaseLiabilitiesPolicyTextBlock>
<ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024118282">
<div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(j) Goodwill & Intangible assets</b></span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Goodwill</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Goodwill represents the excess of the purchase price of acquired businesses over the estimated fair value of the identifiable tangible and intangible net assets acquired. Goodwill is not amortized. The Corporation tests goodwill for impairment at least annually, at each year end, or when an impairment indicator is considered to exist, to determine whether the carrying value exceeds the recoverable amount, as discussed in Note 3(k).</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Business combinations</i></span></span></p> <p style="margin-bottom: 10px; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Acquisitions of subsidiaries are accounted for using the acquisition method of accounting. Fair value of the consideration paid is calculated as the sum of the fair value at the date of acquisition of:</span></span></p> <p style="text-align: justify; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•      assets acquired; plus</span></span></p> <p style="text-align: justify; margin-bottom: 0pt; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•</span></span><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">equity instruments issued; less</span></span></p> <p style="text-align: justify; margin-top: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">•</span></span><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">liabilities incurred or assumed.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Goodwill is measured as the fair value of consideration transferred less the net recognized amount of the identifiable assets acquired and liabilities assumed, all of which are measured at fair value as of the acquisition date. When the excess is negative, a bargain purchase gain is recognized immediately in profit or loss.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation uses estimates and judgments to determine the fair value of assets acquired and liabilities assumed at the acquisition date using the best available information, including information from financial markets. The estimates and judgments include key assumptions such as discount rates, attrition rates, and terminal growth rates for performing discounted cash flow analyses. The transaction costs associated with the acquisitions are expensed as incurred.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(ii) Intangible assets</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Internally developed intangible assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Certain costs incurred in connection with the development of software to be used internally or for providing services to customers are capitalized once a project has progressed beyond a conceptual, preliminary stage to that of application development. Development costs that are directly attributable to the design and testing of identifiable software products controlled by the Corporation are recognized as intangible assets when the following criteria are met:</span></span></p> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">It is technically feasible to complete the software product so that it will be available for use;</span></span></p> <p style="text-align: justify; margin-top: 0px; margin-bottom: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Management intends to complete the software product and use or sell it;</span></span></p> <p style="text-align: justify; margin-bottom: 0px; margin-top: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">It can be demonstrated how the software product will generate probable future economic benefits;</span></span></p> <p style="text-align: justify; margin-bottom: 0px; margin-top: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Adequate technical, financial and other resources to complete the development and to use or sell the software product are available; and</span></span></p> <p style="text-align: justify; margin-top: 0px;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The expenditure attributable to the software product during its development can be reliably measured.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Development costs that qualify for capitalization include both internal and external costs but are limited to those that are directly related to the specific product. The capitalized development costs are measured at cost less accumulated amortization and accumulated impairment losses. Subsequent expenditure is capitalized only when it increases the future economic benefits embodied in the specific asset to which it relates. All other expenditures, including costs incurred in the planning stage and operating stage and expenditures on internally generated goodwill and brands, are recognized in profit or loss as incurred.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Indefinite life intangible assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Certain intangible assets with indefinite lives, being domain names, patents and trademarks, are not amortized because there is no foreseeable limit to the period that these assets are expected to generate net cash inflows. The Corporation uses judgment to designate these assets as indefinite useful life assets, analyzing relevant factors including the expected usage of the asset, the typical life cycle of the asset and anticipated changes in the market demand for the products and services that the asset helps generate. The Corporation tests indefinite life intangible assets for impairment at least annually, at each year end, or when an impairment indicator is considered to exist.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Finite life intangible assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Intangible assets with finite useful lives are amortized into depreciation and amortization in the consolidated statements of comprehensive loss on a straight-line basis over their estimated useful lives as noted in the table below. Useful lives, residual values and the amortization methods are reviewed at least annually. Amortization periods and methods are outlined below:</span></span></p> <div> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Customer Relationships Straight-line over 10 years</span></span></p> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Technology Straight-line over 3 to 5 years</span></span></p> </div> </div> </div>
</ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory>
<pcom:DisclosureOfDetailedInformationAboutFiniteUsefulLivesOfIntangibleAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024719479">
<div> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Customer Relationships Straight-line over 10 years</span></span></p> <p style="text-align: justify; margin-top: 0px;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•      </span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Technology Straight-line over 3 to 5 years</span></span></p> </div>
</pcom:DisclosureOfDetailedInformationAboutFiniteUsefulLivesOfIntangibleAssetsExplanatory>
<ifrs-full:AmortisationMethodIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" id="Fxbrl_20211006123222821"> Straight-line </ifrs-full:AmortisationMethodIntangibleAssetsOtherThanGoodwill>
<ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" id="Fxbrl_20211006123229614"> P10Y </ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationMethodIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" id="Fxbrl_20211006123503935"> Straight-line </ifrs-full:AmortisationMethodIntangibleAssetsOtherThanGoodwill>
<ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember_srtRangeAxis_ifrsfullBottomOfRangeMember" id="Fxbrl_20220304023230799"> P3Y </ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
<ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember_srtRangeAxis_ifrsfullTopOfRangeMember" id="Fxbrl_20220304023236903"> P5Y </ifrs-full:UsefulLifeMeasuredAsPeriodOfTimeIntangibleAssetsOtherThanGoodwill>
<ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024136051">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(k) Impairment</b></span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Financial Assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">IFRS 9 requires the use of an expected credit loss ("ECL") model for calculating impairment of financial assets. A financial asset is impaired if objective evidence indicates that a loss event has occurred after the initial recognition of the asset, and that the loss event had a negative effect on the estimated future cash flows of that asset that can be estimated reliably.</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Non-Financial Assets with Finite Useful Lives</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In accordance with IAS 36, Impairment of Assets, the Corporation evaluates the carrying value of non-financial assets with finite lives, being property and equipment, right-of-use assets and certain intangible assets, whenever events or changes in circumstances indicate that a potential impairment has occurred. An impairment loss is considered to have occurred if the carrying value of an asset exceeds its recoverable amount.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><i>Goodwill & Indefinite Life Intangible Assets</i></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Goodwill and intangible assets that are not amortized are subject to an impairment assessment at least annually, or when an impairment indicator is considered to exist. The recoverable amount is estimated each year at the same time. The recoverable amount is the higher of an asset's fair value less costs to sell and its value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For the purposes of assessing impairment, assets that do not generate independent cash inflows are grouped into CGUs at the lowest level for which there are separately identifiable cash inflows. CGUs to which goodwill has been allocated are aggregated so that the level at which impairment testing is performed reflects the lowest level at which goodwill is monitored for internal reporting purposes. Goodwill acquired in a business combination is allocated to the CGU or group of CGUs that are expected to benefit from the synergies of the combination.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">If the recoverable amount of the CGU or group of CGUs to which goodwill and indefinite life intangible assets has been allocated is less than the carrying amount of the CGU or group of CGUs, including goodwill and intangible assets, an impairment loss is recorded in the consolidated statements of comprehensive loss. The impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the CGU and then to reduce the carrying amounts of the other assets of the CGU or group of CGUs on a pro-rata basis.</span></span></p> <div> </div> <p style="margin: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation evaluates impairment losses for potential reversals, other than goodwill impairment, when events or changes in circumstances warrant such consideration. Where an impairment loss subsequently reverses, the carrying amount of the asset or CGU is increased to the revised estimate of its recoverable amount, provided that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognized for the asset or CGU in prior years. A reversal of an impairment loss is recognized immediately in profit or loss.</span></span><br/> </p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation had previously determined that it had three CGUs, being Loyalty Currency Retailing, Platform Partners and Points Travel. In recent years, the Corporation has significantly invested in the functionality and scalability of the Loyalty Commerce Platform ("LCP"), with the intention to migrate and centralize the technology enabling the Corporation's revenue generation. The technologies that previously operated separately, are now fundamentally integrated into the LCP, which is the core asset and backbone for facilitating substantially all of the Corporation's transactions. This centralization and migration of products to the LCP, coupled with the Corporation's change in organizational structure (see Note 3(r)), and how Management monitors operations and makes business decisions, resulted in the change in the Corporation's CGU composition. Starting in 2021, the Corporation is operating as a single CGU.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Due to the change of the Corporation's CGU composition, Management assessed qualitatively and quantitatively the recoverable amount of the CGU as at March 31, 2021. Based on the facts and circumstances present as at March 31, 2021, it was concluded that there was no impairment.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024217560">
<div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(l) Share-based compensation</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation has two share-based compensation plans: a share option plan and a share unit plan. The Corporation accounts for the grants under both plans as equity settled share-based compensation arrangements per IFRS 2, Share-based Payment<i>, </i>and accordingly are not re-measured subsequent to the initial grant date.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;">Share option plan</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The share option plan allows employees to acquire shares of the Corporation through the exercise of share options. Share options have a maximum life of ten years. Under the share option plan, performance options are granted to certain employees of the Corporation. Vesting of performance options is based on the achievement of specified non-market performance conditions with a life of six years after the date of grant. On grant date, the Corporation estimates the expected vesting date for purpose of estimating the option life. Additionally, options other than performance options can be granted under the share option plan, which generally vest over a period of three years and expire at the end of five years from the grant date.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For options with graded vesting, each grant in an award is considered a separate grant with a different vesting date, expected life and fair value. The fair value of each grant is recognized in profit or loss over its respective expected vesting period with a corresponding increase in contributed surplus. The fair value of each grant is estimated at the date of grant using the Black-Scholes option pricing model incorporating assumptions regarding risk-free interest rates, dividend yield, expected volatility of the Corporation's stock, and a weighted average expected life of the options. Any consideration paid on the exercise of share options is added to share capital along with the related portion previously added to contributed surplus when the compensation costs were charged to profit or loss.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Under the plan, share options can only be settled in equity. The share option expense incorporates an expected forfeiture rate, estimated based on expected employee turnover.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">At least annually, the Corporation reassesses the forfeiture rate and the probability of achieving the specified performance metrics for performance options and calculates the cumulative compensation cost of each grant and recognizes the adjustment in the profit or loss in the current period in the consolidated statements of comprehensive loss.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(i) Significant judgments, estimates and assumptions</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Share options are measured at grant date fair value. Estimating fair value requires determination of the most appropriate valuation model, which is dependent on the terms and conditions of the grant. This estimate also requires determination of the most appropriate inputs to the valuation model including the expected life of the share option, volatility and dividend yield. The assumptions and models used for estimating fair value for share options are disclosed in Note 19. In addition, Management is required to exercise judgment in determining the probability of achieving the specified performance metrics for performance options, based on forecast and Management's best estimate.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;">Share unit plan</span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's share unit plan (the "Share Unit Plan") includes Restricted Share Units ("RSUs") and performance share units ("PSUs"). Under the share unit plan, the Corporation grants RSUs and/or PSUs to its employees and the Board of Directors. The RSUs vest on grant date, over a period of up to three years after the grant date or in full on the third anniversary of the grant date. The PSUs vest in full on the third anniversary of the grant date. The number of PSUs that vest is based on the achievement of specified non-market performance conditions. The fair value of a RSU or PSU is determined at the grant date using the volume weighted average trading price per share on the TSX during the immediately preceding five trading days and is recognized over the RSU or PSU's vesting period. The expense is charged to profit or loss with a corresponding increase in contributed surplus.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In determining the number of awards that are expected to vest, the Corporation takes into account trends of historical forfeitures.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">At least annually, the Corporation reassesses the probability of achieving the specified performance metrics for the PSUs and calculates the cumulative compensation cost of each grant and recognizes the adjustment in the profit or loss in the current period in the consolidated statements of comprehensive loss.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024246641">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(m) Payable to loyalty program partners</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Payable to loyalty program partners includes amounts owing to these partners for loyalty currency purchased by the Corporation as a principal or as an agent collected through e-commerce services for retailing, wholesaling and other loyalty currency services transactions with end users.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory>
<pcom:DescriptionOfAccountingPolicyForDeferredRevenueExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024259883">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(n) Deferred revenue</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred revenue includes proceeds received in advance for technology design and development work and is recognized over the expected life of the partner agreement (refer to Note 3(b) (iii)). Deferred revenue is also comprised of bookings made for the travel related products, along with proceeds received by the Corporation for the sale of mileage codes that can be redeemed for multiple loyalty program currencies at a later date. Revenue for bookings for the travel related products is recognized at the completion of the hotel stay or car rental; revenue from the sale of the mileage codes is recognized upon redemption. Deferred revenue is included in current portion of other liabilities and other liabilities in the consolidated statements of financial position.</span></span></p> </div>
</pcom:DescriptionOfAccountingPolicyForDeferredRevenueExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024312319">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(o) Long term debt</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Long term debt represents the outstanding balance that the Corporation has drawn on its senior secured revolving credit facility. The balance that is due within one year is included as current portion of long term debt in the consolidated statements of financial position.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024333358">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(p) Income taxes</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Income tax expenses (recoveries) comprise current and deferred taxes. Current taxes and deferred taxes are recognized in profit or loss except to the extent that they relate to a business combination, or items recognized directly in equity or in OCI.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current taxes are the expected taxes payable or receivable on the taxable income or loss for the period, using tax rates substantively enacted at the reporting date, and any adjustment to taxes payable in respect of previous years.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred taxes are recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred taxes are not recognized for:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">temporary differences on the initial recognition of assets or liabilities in a transaction that is not a business combination and that affects neither accounting nor taxable profit or loss;</span></p> </td> </tr> <tr> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">temporary differences related to investments in subsidiaries and jointly controlled entities to the extent that it is probable that they will not reverse in the foreseeable future; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">taxable temporary differences arising on the initial recognition of goodwill.</span></p> </td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred tax assets and liabilities are measured at the tax rates that are expected to be applied to temporary differences when they reverse, based on the laws that have been substantively enacted by the reporting date.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In determining the amount of current and deferred tax, the Corporation takes into account the impact of uncertain tax positions and whether additional taxes and interest may be due. The Corporation believes that its accruals for tax liabilities are adequate for all open tax years based on its assessment of many factors, including interpretations of tax law and prior experience. This assessment relies on estimates and assumptions and may involve a series of judgments about future events. When new information becomes available that causes the Corporation to change its judgment regarding the adequacy of existing tax liabilities; such changes to tax liabilities will impact tax expense in the period that such a determination is made.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities and assets, and they relate to income taxes levied by the same tax authority on the same taxable entity, or on different tax entities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities will be realized simultaneously.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">A deferred tax asset is recognized for unused tax losses, tax credits and deductible temporary differences, to the extent that it is probable that future taxable profits will be available against which they can be utilized. Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probable that the related tax benefit will be realized.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024346790">
<div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(q) Earnings per share ("EPS")</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation presents basic and diluted earnings per share data for its common shares. Basic EPS is calculated by dividing the profit or loss attributable to common shareholders of the Corporation by the weighted average number of common shares outstanding during the period. Diluted EPS is determined by dividing the profit or loss attributable to common shareholders by the weighted average number of common shares outstanding adjusted for the effects of all dilutive potential common shares.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory>
<ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024409703">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(r) Segment reporting</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation determines its reportable segments based on, among other things, how the Corporation's chief operating decision maker ("CODM"), the Chief Executive Officer, regularly reviews the Corporation's operations and performance. The CODM reviews gross profit, which is defined as total revenue less direct cost of revenue, as the key measure of profitability for the purpose of assessing performance and to make decisions about the allocation of resources.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation makes significant judgments in determining its operating segments. Operating segments are components that engage in business activities from which they may earn revenue and incur expenses, which operating results are regularly reviewed by the Corporation's CODM to make decisions about the allocation of resources and to assess performance, and for which discrete financial information is available.</span></span></p> <p style="margin-top: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During the first quarter of 2021, the Corporation realigned its organizational, operational and internal reporting structures. As a result, the Corporation combined its Loyalty Currency Retailing, Platform Partners and Points Travel operations, previously considered as three distinct operating segments, into one segment. The change to a single operating segment resulted from various factors, including changes to the Corporation's management structure and to drive greater efficiencies and scale in the Corporation's business. The CODM regularly reviews the Corporation's operating results and makes decisions about resource allocation based on information provided by Management at a consolidated level.</span></span></p> </div>
</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
<pcom:DescriptionOfAccountingPolicyForNewStandardsAndInterpretationsNotYetAdoptedExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304024422610">
<div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(s) New standards and amendments not yet adopted</b></span></span></p> <p style="margin-bottom: 0pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The IASB has issued amendments to the following standards that will become effective in 2022:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IAS 37, Provisions, Contingent Liabilities and Contingent Assets - the amendment specifies costs an entity should include in determining the "cost of fulfilling" a potential onerous contract.</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IAS 16, Property, Plant and Equipment - the amendment prohibits reducing the cost of property, plant and equipment by proceeds while bringing an asset to capable operations.</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IFRS 3, Business Combinations - the amendment updates a reference to the Conceptual Framework;</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IAS 12, Income taxes - the amendment clarifies how to account for deferred tax on certain transactions; and</span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt; font-family: Times New Roman, Times, serif;">•</span></p> </td> <td> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman, Times, serif; font-size: 10pt;">IFRS 9, Financial Instruments - the amendment clarifies the fees included in the quantitative test for derecognition of financial liabilities.</span></p> </td> </tr> </table> <p style="margin-bottom: 11pt; text-align: justify; margin-top: 14px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">These amendments have not yet been adopted by the Corporation. Although the Corporation is currently assessing the impacts, if any, of these amendments, it does not expect them to have a material impact on the Corporation's consolidated financial statements.</span></span></p> </div>
</pcom:DescriptionOfAccountingPolicyForNewStandardsAndInterpretationsNotYetAdoptedExplanatory>
<pcom:DisclosureOfCovid19Explanatory contextRef="C_20210101to20211231" id="Fxbrl_20210225200049635">
<div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4. COVID-19</b></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The COVID-19 pandemic has had a significant adverse impact on the Corporation's financial performance compared to pre-COVID levels. </span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In response to COVID-19, the Corporation implemented measures at the onset of the pandemic in early 2020 to mitigate its impact on the business, preserve cash, and strengthen the Corporation's overall liquidity. These measures included:</span></span></p> <p style="margin-left: 35.7pt; margin-bottom: 0pt; text-indent: -17.85pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">• Expense mitigation measures including pausing most hiring activity and significantly reducing discretionary spend and capital expenditures.</span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">• Pursued government subsidy programs available to the Corporation in the jurisdictions in which the Corporation operates, most notably the Canada Emergency Wage Subsidy program ("CEWS"); refer to Note 6. </span></span></p> <div> </div> <p style="margin-left: 35.7pt; text-indent: -17.85pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">• Suspended future share buyback activity under the Normal Course Issuer Bid ("NCIB") and significantly reduced funding of the RSU plan.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Since the first quarter of 2021, the Corporation's business performance and associated transaction metrics started to experience sustained levels of improvement relative to the low point of the pandemic experienced in 2020. This improvement generally coincided with the rollout of vaccines globally and the curtailing of travel restrictions, particularly in the United States. As performance levels have improved, the Corporation has started to ease some of the spending restrictions put in place at the onset of the pandemic.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The duration and impact of the COVID-19 pandemic on future periods remains unknown. While some governments have started to relax COVID-19 restrictions that were originally put in place at the beginning of the pandemic and vaccine distributions have progressed over the last year, there remains uncertainty around when remaining government restrictions may be lifted, if additional restrictions may be put in place, the timing of distribution of the vaccines globally, the impacts of new variants, and if there are any lasting changes in consumer spending and travel behaviour. The COVID-19 pandemic, the measures taken by governments of countries affected and the resulting economic impact may continue to adversely affect the Corporation's financial performance, cash flows and financial position as well as that of its partners in future periods.</span></span></p> </div> </div> </div>
</pcom:DisclosureOfCovid19Explanatory>
<ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304030901094">
<div> <div> <div> <div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5. OPERATING SEGMENTS</b></span></span></p> </div> </div> </div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation provides product offerings and services through its technology solutions to the loyalty industry and is organized and managed as a single operating segment, with its operating results reviewed by the Corporation's Chief Executive Officer, who is the CODM.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Enterprise-wide disclosures - Geographic information</b></span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; padding-left: 3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">United States</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>327,419</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>88%</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">188,531</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">87%</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff; padding-left: 3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Europe</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>25,707</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7%</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,074</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9%</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16,882</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5%</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,782</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4%</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>370,008</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>100%</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">217,387</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue earned by the Corporation is primarily generated from sales made directly to members of loyalty programs with which the Corporation partners, and to a lesser extent, sales to loyalty program partners. Revenues by geographic region are shown above and are based on the country of residence of each of the Corporation's loyalty partners. As at December 31, 2021, substantially all of the Corporation's assets were in Canada.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Transaction price allocated to the remaining performance obligations </b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides information about the nature and timing of the satisfaction of performance obligations in contracts with customers.</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 1</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 2</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 3</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 4</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 5+</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Hosting and other</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,632</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">909</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">651</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">72</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">—</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">—</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation has elected to apply the practical expedient to not disclose information about remaining performance obligations that have original expected durations of one year or less.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Dependence on loyalty program partners</b></span></span></p> <div> </div> <p style="margin: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> For the year ended December 31, 2021, there were two (2020 - three) loyalty program partners for which sales to their members individually represented more <span style="background-color: #ffffff;">than 10% of</span> the Corporation's total revenue. In aggregate, sales to the members of these partners represented 57% (2020 - 64%) of the Corporation's total revenue. </span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
<pcom:DisclosureOfDetailedInformationAboutRevenuesGeographicInformationExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304030814773">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; padding-left: 3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">United States</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>327,419</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>88%</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">188,531</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">87%</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff; padding-left: 3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Europe</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>25,707</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7%</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">19,074</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9%</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; padding-left: 3pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16,882</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5%</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,782</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4%</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>370,008</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>100%</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">217,387</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">100%</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutRevenuesGeographicInformationExplanatory>
<ifrs-full:Revenue contextRef="C_20210101to20211231_srtStatementGeographicalAxis_countryUS" decimals="-3" id="Fxbrl_20210226114609829_xbrl_20210108100240829" unitRef="USD"> 327419000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20210101to20211231_srtStatementGeographicalAxis_countryUS" decimals="2" id="Fxbrl_20210226115939161" unitRef="pure"> 0.88 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20200101to20201231_srtStatementGeographicalAxis_countryUS" decimals="-3" id="Fxbrl_20210226114609829_xbrl_20210108100250986" unitRef="USD"> 188531000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20200101to20201231_srtStatementGeographicalAxis_countryUS" decimals="2" id="Fxbrl_20210226120042768" unitRef="pure"> 0.87 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20210101to20211231_srtStatementGeographicalAxis_srtEuropeMember" decimals="-3" id="Fxbrl_20210226114609842_xbrl_20210108100307905" unitRef="USD"> 25707000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20210101to20211231_srtStatementGeographicalAxis_srtEuropeMember" decimals="2" id="Fxbrl_20210226120003231" unitRef="pure"> 0.07 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20200101to20201231_srtStatementGeographicalAxis_srtEuropeMember" decimals="-3" id="Fxbrl_20210226114609842_xbrl_20210108100255978" unitRef="USD"> 19074000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20200101to20201231_srtStatementGeographicalAxis_srtEuropeMember" decimals="2" id="Fxbrl_20210226120051712" unitRef="pure"> 0.09 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20210101to20211231_srtStatementGeographicalAxis_pcomOtherOperatingSegmentMember" decimals="-3" id="Fxbrl_20210226114609857_xbrl_20210225184506022_xbrl_20210108100307905" unitRef="USD"> 16882000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20210101to20211231_srtStatementGeographicalAxis_pcomOtherOperatingSegmentMember" decimals="2" id="Fxbrl_20210226120011763" unitRef="pure"> 0.05 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20200101to20201231_srtStatementGeographicalAxis_pcomOtherOperatingSegmentMember" decimals="-3" id="Fxbrl_20210226114609857_xbrl_20210225184506022_xbrl_20210108100255978" unitRef="USD"> 9782000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20200101to20201231_srtStatementGeographicalAxis_pcomOtherOperatingSegmentMember" decimals="2" id="Fxbrl_20210226120103799" unitRef="pure"> 0.04 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210226114609875_xbrl_20210225190112384" unitRef="USD"> 370008000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210226120033025" unitRef="pure"> 1 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:Revenue contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210226114609875_xbrl_20210108100331570" unitRef="USD"> 217387000 </ifrs-full:Revenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210226120111516" unitRef="pure"> 1 </ifrs-full:PercentageOfEntitysRevenue>
<pcom:DisclosureOfDetailedInformationAboutContractedRevenuesToRemainingPerformanceObligationsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304030837885">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 1</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 2</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 3</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 4</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 5+</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Hosting and other</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,632</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">909</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">651</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">72</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">—</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 10%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">—</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutContractedRevenuesToRemainingPerformanceObligationsExplanatory>
<ifrs-full:RevenueFromContractsWithCustomers contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomHostingAndOtherMember" decimals="-3" id="Fxbrl_20210108101457890" unitRef="USD"> 1632000 </ifrs-full:RevenueFromContractsWithCustomers>
<ifrs-full:RevenueFromContractsWithCustomers contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomHostingAndOtherMember_ifrsfullMaturityAxis_pcomOneYearMember" decimals="-3" id="Fxbrl_20210108101948828" unitRef="USD"> 909000 </ifrs-full:RevenueFromContractsWithCustomers>
<ifrs-full:RevenueFromContractsWithCustomers contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomHostingAndOtherMember_ifrsfullMaturityAxis_pcomTwoYearMember" decimals="-3" id="Fxbrl_20210108101827344" unitRef="USD"> 651000 </ifrs-full:RevenueFromContractsWithCustomers>
<ifrs-full:RevenueFromContractsWithCustomers contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomHostingAndOtherMember_ifrsfullMaturityAxis_pcomThreeYearMember" decimals="-3" id="Fxbrl_20210108101523389" unitRef="USD"> 72000 </ifrs-full:RevenueFromContractsWithCustomers>
<ifrs-full:RevenueFromContractsWithCustomers contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomHostingAndOtherMember_ifrsfullMaturityAxis_pcomFourYearMember" decimals="-3" id="Fxbrl_20210108101526782" unitRef="USD"> 0 </ifrs-full:RevenueFromContractsWithCustomers>
<ifrs-full:RevenueFromContractsWithCustomers contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomHostingAndOtherMember_ifrsfullMaturityAxis_ifrsfullLaterThanFiveYearsMember" decimals="-3" id="Fxbrl_20210108101530514" unitRef="USD"> 0 </ifrs-full:RevenueFromContractsWithCustomers>
<ifrs-full:InformationAboutMajorCustomers contextRef="C_20210101to20211231" id="Fxbrl_20210301094103123"> For the year ended December 31, 2021, there were two (2020 - three) loyalty program partners for which sales to their members individually represented more than 10% of the Corporation's total revenue. </ifrs-full:InformationAboutMajorCustomers>
<pcom:LoyaltyProgramPartners contextRef="C_20210101to20211231_srtMajorCustomersAxis_pcomLoyaltyProgramPartnersMember" id="Fxbrl_20220304163309387"> two </pcom:LoyaltyProgramPartners>
<pcom:LoyaltyProgramPartners contextRef="C_20200101to20201231_srtMajorCustomersAxis_pcomLoyaltyProgramPartnersMember" id="Fxbrl_20220304163334314"> three </pcom:LoyaltyProgramPartners>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20210101to20211231_srtMajorCustomersAxis_pcomLoyaltyProgramPartnersMember" decimals="2" id="Fxbrl_20210108102531540" unitRef="pure"> 0.57 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:PercentageOfEntitysRevenue contextRef="C_20200101to20201231_srtMajorCustomersAxis_pcomLoyaltyProgramPartnersMember" decimals="2" id="Fxbrl_20210108102538215" unitRef="pure"> 0.64 </ifrs-full:PercentageOfEntitysRevenue>
<ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304055549446">
<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6. EMPLOYMENT COSTS</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During 2021, total employment costs, comprising of salaries, benefits and share-based compensation expense, net of government grants and tax credits, were $35,049 (2020 - $24,659).</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation's share-based compensation expenses were recognized as follows:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales and marketing</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,631</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">855</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Research and development</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>998</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">595</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General and administrative</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,024</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,679</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Total share-based compensation expenses</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6,653</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,129</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In March 2020, the Government of Canada announced the CEWS which provides eligible employers with subsidies on employee remuneration.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During 2021, the Corporation recorded subsidies of $1,617 (2020 - $5,322), of which $1,553 (2020 - $5,260) was recognized as a reduction to employment costs and $64 (2020 - $62) related to eligible employee compensation costs incurred in connection with the development of software that were capitalized as intangible assets.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2021, the Corporation received payments for all CEWS claims filed and did not have any outstanding receivable balance (December 31, 2020 - $459 recorded in accounts receivable in the consolidated statements of financial position).</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In the second quarter of 2020, the Corporation participated in the US Small Business Association Payment Protection Program ("PPP") as provided in the Coronavirus Aid, Relief and Economic Security Act and received $301 in funding for the Corporation's US subsidiaries. During the second quarter of 2021, the loan was fully forgiven and the Corporation recognized $301 as a reduction to employment costs.</span></span></p> </div>
</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
<ifrs-full:EmployeeBenefitsExpense contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304055942177" unitRef="USD"> 35049000 </ifrs-full:EmployeeBenefitsExpense>
<ifrs-full:EmployeeBenefitsExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304055955382" unitRef="USD"> 24659000 </ifrs-full:EmployeeBenefitsExpense>
<pcom:DisclosureOfDetailedInformationAboutComponentsOfShareBasedCompensationExpensesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304055651345">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales and marketing</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,631</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">855</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Research and development</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>998</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">595</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General and administrative</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,024</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,679</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Total share-based compensation expenses</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>6,653</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,129</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div>
</pcom:DisclosureOfDetailedInformationAboutComponentsOfShareBasedCompensationExpensesExplanatory>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20210101to20211231_pcomIncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_pcomSalesAndMarketingMember" decimals="-3" id="Fxbrl_20220304055747242_12" unitRef="USD"> 1631000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20200101to20201231_pcomIncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_pcomSalesAndMarketingMember" decimals="-3" id="Fxbrl_20220304055747242_15" unitRef="USD"> 855000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20210101to20211231_pcomIncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_pcomResearchAndDevelopmentMember" decimals="-3" id="Fxbrl_20220304055747242_22" unitRef="USD"> 998000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20200101to20201231_pcomIncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_pcomResearchAndDevelopmentMember" decimals="-3" id="Fxbrl_20220304055747242_25" unitRef="USD"> 595000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20210101to20211231_pcomIncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_pcomGeneralAndAdministrativeMember" decimals="-3" id="Fxbrl_20220304055747242_32" unitRef="USD"> 4024000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20200101to20201231_pcomIncomeStatementLocationOfComponentsOfShareBasedCompensationExpensesAxis_pcomGeneralAndAdministrativeMember" decimals="-3" id="Fxbrl_20220304055747242_35" unitRef="USD"> 1679000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304055747242_42" unitRef="USD"> 6653000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304055747242_45" unitRef="USD"> 3129000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<pcom:AmountOfSubsidiesRecorded contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304060005278" unitRef="USD"> 1617000 </pcom:AmountOfSubsidiesRecorded>
<pcom:AmountOfSubsidiesRecorded contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304060018900" unitRef="USD"> 5322000 </pcom:AmountOfSubsidiesRecorded>
<pcom:SubsidiesRecognizedAsReductionOfEmploymentCosts contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304060029678" unitRef="USD"> 1553000 </pcom:SubsidiesRecognizedAsReductionOfEmploymentCosts>
<pcom:SubsidiesRecognizedAsReductionOfEmploymentCosts contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304060044463" unitRef="USD"> 5260000 </pcom:SubsidiesRecognizedAsReductionOfEmploymentCosts>
<pcom:SubsidiesRelatedToEligibleCostsIncurredInConnectionWithDevelopmentOfSoftware contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304060055839" unitRef="USD"> 64000 </pcom:SubsidiesRelatedToEligibleCostsIncurredInConnectionWithDevelopmentOfSoftware>
<pcom:SubsidiesRelatedToEligibleCostsIncurredInConnectionWithDevelopmentOfSoftware contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304060116255" unitRef="USD"> 62000 </pcom:SubsidiesRelatedToEligibleCostsIncurredInConnectionWithDevelopmentOfSoftware>
<pcom:SubsidiesReceivable contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304060144239" unitRef="USD"> 459000 </pcom:SubsidiesReceivable>
<pcom:GovernmentLoansForgiven contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304060233030" unitRef="USD"> 301000 </pcom:GovernmentLoansForgiven>
<pcom:ReductionToEmploymentCosts contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304060300602" unitRef="USD"> 301000 </pcom:ReductionToEmploymentCosts>
<ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304031525376">
<div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7. ACCOUNTS RECEIVABLE</b></span></span></p> </div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation's accounts receivable is comprised mainly of amounts owing to the Corporation by loyalty program partners for redemption and other services, and other amounts related to taxes. Accounts receivable in 2020 also included government subsidies receivable. Accounts receivable are comprised of:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade accounts receivable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,941</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,752</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Allowance for doubtful accounts</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(37</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(169</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net trade accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,904</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,583</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other receivables</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,195</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">976</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,099</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,559</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation's exposure to credit and currency risks related to accounts receivable is disclosed in Note 20.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
<pcom:DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304031516682">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade accounts receivable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,941</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,752</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Allowance for doubtful accounts</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(37</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(169</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net trade accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,904</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,583</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other receivables</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,195</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">976</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,099</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,559</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutTradeAndOtherReceivablesExplanatory>
<pcom:TradeReceivablesGross contextRef="C_20211231" decimals="-3" id="Fxbrl_20210106092418812" unitRef="USD"> 9941000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231" decimals="-3" id="Fxbrl_20210106092423968" unitRef="USD"> 2752000 </pcom:TradeReceivablesGross>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20211231" decimals="-3" id="Fxbrl_20210106092440343" unitRef="USD"> 37000 </pcom:AllowanceForDoubtfulAccounts>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20201231" decimals="-3" id="Fxbrl_20210106092448182" unitRef="USD"> 169000 </pcom:AllowanceForDoubtfulAccounts>
<ifrs-full:TradeAndOtherCurrentReceivables contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304032311823_xbrl_20210106092418812" unitRef="USD"> 9904000 </ifrs-full:TradeAndOtherCurrentReceivables>
<ifrs-full:TradeAndOtherCurrentReceivables contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304032311823_xbrl_20210106092423968" unitRef="USD"> 2583000 </ifrs-full:TradeAndOtherCurrentReceivables>
<ifrs-full:OtherCurrentReceivables contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304032313919_xbrl_20210106092418812" unitRef="USD"> 3195000 </ifrs-full:OtherCurrentReceivables>
<ifrs-full:OtherCurrentReceivables contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304032313919_xbrl_20210106092423968" unitRef="USD"> 976000 </ifrs-full:OtherCurrentReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304032315871_xbrl_20210106092418812" unitRef="USD"> 13099000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304032315871_xbrl_20210106092423968" unitRef="USD"> 3559000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:DisclosureOfOtherAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304032705466">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>8. PREPAID EXPENSES, DEPOSITS AND OTHER ASSETS</b></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prepaid expenses, deposits and other assets are comprised of:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prepaid expenses</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,805</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,430</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deposits held with vendors</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,414</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">799</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange forward contracts designated as cash flow hedges</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>118</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">827</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current portion of loyalty reward currency inventory</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>29</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">19</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prepaid expenses, deposits and current portion of other assets</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,366</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,075</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-current portion of loyalty reward currency inventory</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">202</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other assets</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">202</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div>
</ifrs-full:DisclosureOfOtherAssetsExplanatory>
<ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304032712417">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prepaid expenses</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,805</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,430</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deposits held with vendors</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,414</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">799</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange forward contracts designated as cash flow hedges</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>118</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">827</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current portion of loyalty reward currency inventory</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>29</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">19</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prepaid expenses, deposits and current portion of other assets</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,366</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,075</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-current portion of loyalty reward currency inventory</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">202</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other assets</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">202</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table>
</ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory>
<ifrs-full:CurrentPrepaidExpenses contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108103438008" unitRef="USD"> 1805000 </ifrs-full:CurrentPrepaidExpenses>
<ifrs-full:CurrentPrepaidExpenses contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108103502656" unitRef="USD"> 1430000 </ifrs-full:CurrentPrepaidExpenses>
<ifrs-full:CurrentAdvancesToSuppliers contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304034046810_xbrl_20210108103438008" unitRef="USD"> 2414000 </ifrs-full:CurrentAdvancesToSuppliers>
<ifrs-full:CurrentAdvancesToSuppliers contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304034046810_xbrl_20210108103502656" unitRef="USD"> 799000 </ifrs-full:CurrentAdvancesToSuppliers>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108103528420" unitRef="USD"> 118000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108103547625" unitRef="USD"> 827000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:LoyaltyRewardCurrencies contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108103558569" unitRef="USD"> 29000 </pcom:LoyaltyRewardCurrencies>
<pcom:LoyaltyRewardCurrencies contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108103609621" unitRef="USD"> 19000 </pcom:LoyaltyRewardCurrencies>
<ifrs-full:CurrentPrepayments contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108103622226" unitRef="USD"> 4366000 </ifrs-full:CurrentPrepayments>
<ifrs-full:CurrentPrepayments contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108103642331" unitRef="USD"> 3075000 </ifrs-full:CurrentPrepayments>
<pcom:NonCurrentPortionOfLoyaltyRewardCurrencies contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108103657995" unitRef="USD"> 0 </pcom:NonCurrentPortionOfLoyaltyRewardCurrencies>
<pcom:NonCurrentPortionOfLoyaltyRewardCurrencies contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108103703198" unitRef="USD"> 202000 </pcom:NonCurrentPortionOfLoyaltyRewardCurrencies>
<ifrs-full:OtherAssets contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108103715163" unitRef="USD"> 0 </ifrs-full:OtherAssets>
<ifrs-full:OtherAssets contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108103720060" unitRef="USD"> 202000 </ifrs-full:OtherAssets>
<ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304034450150">
<div> <div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9. PROPERTY AND EQUIPMENT</b></span></span></p> </div> </div> </div> </div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following is a continuity of the cost and accumulated depreciation and impairment losses of property and equipment for the year ended December 31, 2021:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Computer<br/>Hardware</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Computer<br/>Software</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Furniture<br/>& Fixtures</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Leasehold<br/>Improvements</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Cost, beginning of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,708</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,282</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,216</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,315</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10,521</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Additions</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>604</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>274</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>904</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Cost, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,312</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,556</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,240</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,317</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>11,425</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Accumulated depreciation and impairment losses, beginning of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,045</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,915</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,063</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>969</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,992</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Depreciation for the year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>524</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>548</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>206</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,357</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Accumulated depreciation and impairment losses, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,569</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,463</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,175</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10,349</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Carrying amounts as at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>743</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>93</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>98</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>142</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,076</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following is a continuity of the cost and accumulated depreciation and impairment losses of property and equipment for the year ended December 31, 2020:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer<br/>Hardware</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer<br/>Software</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Furniture &<br/>Fixtures</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold<br/>Improvements</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cost, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,504</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,051</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,207</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,309</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,071</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">204</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">231</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">450</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cost, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,708</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,282</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,216</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,315</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,521</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accumulated depreciation and impairment losses, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,453</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,556</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">961</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">730</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,700</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation for the year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">592</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">359</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">102</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">239</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,292</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accumulated depreciation and impairment losses, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,045</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,915</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,063</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">969</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,992</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Carrying amounts as at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">663</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">367</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">153</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">346</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,529</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div>
</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
<ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220305171833506">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Computer<br/>Hardware</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Computer<br/>Software</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Furniture<br/>& Fixtures</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Leasehold<br/>Improvements</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Cost, beginning of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,708</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,282</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,216</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,315</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10,521</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Additions</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>604</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>274</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>904</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Cost, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,312</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,556</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,240</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,317</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>11,425</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Accumulated depreciation and impairment losses, beginning of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,045</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,915</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,063</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>969</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,992</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Depreciation for the year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>524</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>548</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>206</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,357</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Accumulated depreciation and impairment losses, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,569</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,463</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,175</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10,349</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Carrying amounts as at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>743</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>93</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>98</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>142</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,076</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer<br/>Hardware</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Computer<br/>Software</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Furniture &<br/>Fixtures</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Leasehold<br/>Improvements</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cost, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,504</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,051</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,207</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,309</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,071</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">204</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">231</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">450</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cost, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,708</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,282</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,216</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,315</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,521</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accumulated depreciation and impairment losses, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,453</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,556</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">961</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">730</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">7,700</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation for the year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">592</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">359</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">102</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">239</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,292</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accumulated depreciation and impairment losses, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,045</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,915</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,063</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">969</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,992</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Carrying amounts as at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">663</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">367</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">153</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">346</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,529</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div>
</ifrs-full:DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170206981_xbrl_20210108105523818_xbrl_20210108105459757" unitRef="USD"> 4708000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170206981_xbrl_20210108105523818_xbrl_20210108105505011" unitRef="USD"> 3282000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170206981_xbrl_20210108105523818_xbrl_20210108105507713" unitRef="USD"> 1216000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170206981_xbrl_20210108105523818_xbrl_20210108105510713" unitRef="USD"> 1315000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225170206981_xbrl_20210108105523818_xbrl_20210108105514370" unitRef="USD"> 10521000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170224419_xbrl_20210108110159387_xbrl_20210108110126964" unitRef="USD"> 604000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170224419_xbrl_20210108110159387_xbrl_20210108110135918" unitRef="USD"> 274000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170224419_xbrl_20210108110159387_xbrl_20210108110139302" unitRef="USD"> 24000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170224419_xbrl_20210108110159387_xbrl_20210108110142730" unitRef="USD"> 2000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225170224419_xbrl_20210108110159387_xbrl_20210108110145178" unitRef="USD"> 904000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170237624_xbrl_20210108105528297_xbrl_20210108105459757" unitRef="USD"> 5312000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170237624_xbrl_20210108105528297_xbrl_20210108105505011" unitRef="USD"> 3556000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170237624_xbrl_20210108105528297_xbrl_20210108105507713" unitRef="USD"> 1240000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170237624_xbrl_20210108105528297_xbrl_20210108105510713" unitRef="USD"> 1317000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225170237624_xbrl_20210108105528297_xbrl_20210108105514370" unitRef="USD"> 11425000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170253938_xbrl_20210205111216466" unitRef="USD"> 4045000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170253938_xbrl_20210205111122635" unitRef="USD"> 2915000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170253938_xbrl_20210205111044871" unitRef="USD"> 1063000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170253938_xbrl_20210205110953290" unitRef="USD"> 969000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225170253938_xbrl_20210205110856010" unitRef="USD"> 8992000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170309757_xbrl_20210205105341501" unitRef="USD"> 524000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170309757_xbrl_20210205105457405" unitRef="USD"> 548000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170309757_xbrl_20210205105647186" unitRef="USD"> 79000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170309757_xbrl_20210205105737085" unitRef="USD"> 206000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225170309757_xbrl_20210205105832035" unitRef="USD"> 1357000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170328028_xbrl_20210205130838122" unitRef="USD"> 4569000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170328028_xbrl_20210205130740289" unitRef="USD"> 3463000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170328028_xbrl_20210205125130760" unitRef="USD"> 1142000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170328028_xbrl_20210205111628900" unitRef="USD"> 1175000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225170328028_xbrl_20210205111714988" unitRef="USD"> 10349000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170342552_xbrl_20210108105620314_xbrl_20210108105459757" unitRef="USD"> 743000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170342552_xbrl_20210108105620314_xbrl_20210108105505011" unitRef="USD"> 93000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170342552_xbrl_20210108105620314_xbrl_20210108105507713" unitRef="USD"> 98000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170342552_xbrl_20210108105620314_xbrl_20210108105510713" unitRef="USD"> 142000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225170342552_xbrl_20210108105620314_xbrl_20210108105514370" unitRef="USD"> 1076000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225165957992_xbrl_20210108105459757" unitRef="USD"> 4504000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225165957992_xbrl_20210108105505011" unitRef="USD"> 3051000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225165957992_xbrl_20210108105507713" unitRef="USD"> 1207000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225165957992_xbrl_20210108105510713" unitRef="USD"> 1309000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225165957992_xbrl_20210108105514370" unitRef="USD"> 10071000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170005170_xbrl_20210108110126964" unitRef="USD"> 204000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170005170_xbrl_20210108110135918" unitRef="USD"> 231000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170005170_xbrl_20210108110139302" unitRef="USD"> 9000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170005170_xbrl_20210108110142730" unitRef="USD"> 6000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225170005170_xbrl_20210108110145178" unitRef="USD"> 450000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170015115_xbrl_20210108105523818_xbrl_20210108105459757" unitRef="USD"> 4708000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170015115_xbrl_20210108105523818_xbrl_20210108105505011" unitRef="USD"> 3282000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170015115_xbrl_20210108105523818_xbrl_20210108105507713" unitRef="USD"> 1216000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170015115_xbrl_20210108105523818_xbrl_20210108105510713" unitRef="USD"> 1315000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225170015115_xbrl_20210108105523818_xbrl_20210108105514370" unitRef="USD"> 10521000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170050125_xbrl_20210205110744916" unitRef="USD"> 3453000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170050125_xbrl_20210205110713062" unitRef="USD"> 2556000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170050125_xbrl_20210205105141431" unitRef="USD"> 961000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170050125_xbrl_20210205105257499" unitRef="USD"> 730000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225170050125_xbrl_20210205104846420" unitRef="USD"> 7700000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170104152_xbrl_20210205130951478" unitRef="USD"> 592000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170104152_xbrl_20210205131101496" unitRef="USD"> 359000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170104152_xbrl_20210205131203114" unitRef="USD"> 102000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170104152_xbrl_20210205131350307" unitRef="USD"> 239000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:DepreciationPropertyPlantAndEquipment contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225170104152_xbrl_20210205110328339" unitRef="USD"> 1292000 </ifrs-full:DepreciationPropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170141537_xbrl_20210205111216466" unitRef="USD"> 4045000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170141537_xbrl_20210205111122635" unitRef="USD"> 2915000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170141537_xbrl_20210205111044871" unitRef="USD"> 1063000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170141537_xbrl_20210205110953290" unitRef="USD"> 969000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225170141537_xbrl_20210205110856010" unitRef="USD"> 8992000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerEquipmentMember" decimals="-3" id="Fxbrl_20210225170157721_xbrl_20210208202305706_xbrl_20210108105523818_xbrl_20210108105459757" unitRef="USD"> 663000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullComputerSoftwareMember" decimals="-3" id="Fxbrl_20210225170157721_xbrl_20210208202305706_xbrl_20210108105523818_xbrl_20210108105505011" unitRef="USD"> 367000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullFixturesAndFittingsMember" decimals="-3" id="Fxbrl_20210225170157721_xbrl_20210208202305706_xbrl_20210108105523818_xbrl_20210108105507713" unitRef="USD"> 153000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231_ifrsfullClassesOfPropertyPlantAndEquipmentAxis_ifrsfullLeaseholdImprovementsMember" decimals="-3" id="Fxbrl_20210225170157721_xbrl_20210208202305706_xbrl_20210108105523818_xbrl_20210108105510713" unitRef="USD"> 346000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:PropertyPlantAndEquipment contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225170157721_xbrl_20210208202305706_xbrl_20210108105523818_xbrl_20210108105514370" unitRef="USD"> 1529000 </ifrs-full:PropertyPlantAndEquipment>
<ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304034842330">
<div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>10. RIGHT-OF-USE ASSETS </b></span></span></p> </div> </div> <div style="margin-bottom: 11pt;"> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following is a continuity of the cost and accumulated amortization and impairment losses of right-of-use assets for the year ended December 31, 2021:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Office</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Office Equipment</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, beginning of year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,171</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>86</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,257</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Additions</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,250</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>86</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,336</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, beginning of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,366</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>29</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,395</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Amortization for the year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>945</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>16</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>961</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3,311</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>45</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3,356</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Carrying amounts as at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>939</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>41</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>980</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following is a continuity of the cost and accumulated amortization of right of use assets and impairment losses for the year ended December 31, 2020:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Office</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Office Equipment</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, beginning of year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,138</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">86</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,224</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">33</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">33</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,171</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">86</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,257</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,151</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">13</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,164</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Amortization for the year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,065</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">16</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,081</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairment loss</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">150</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">150</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,366</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">29</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,395</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying amounts as at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,805</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">57</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,862</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> </div>
</ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory>
<pcom:DisclosureOfQuantitativeInformationAboutRightOfUseAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220305171923770">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Office</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Office Equipment</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, beginning of year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,171</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>86</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,257</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Additions</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,250</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>86</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,336</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, beginning of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,366</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>29</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,395</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Amortization for the year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>945</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>16</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>961</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3,311</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>45</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3,356</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Carrying amounts as at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>939</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>41</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>980</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Office</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Office Equipment</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, beginning of year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,138</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">86</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,224</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">33</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">33</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,171</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">86</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,257</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,151</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">13</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,164</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Amortization for the year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,065</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">16</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,081</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairment loss</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">150</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">150</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,366</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">29</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,395</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying amounts as at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,805</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">57</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,862</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div>
</pcom:DisclosureOfQuantitativeInformationAboutRightOfUseAssetsExplanatory>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225173054277_xbrl_20210205101714327_22" unitRef="USD"> 4171000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225173054277_xbrl_20210205101714327_25" unitRef="USD"> 86000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225173054277_xbrl_20210205101714327_28" unitRef="USD"> 4257000 </ifrs-full:RightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225173144233_xbrl_20210205101714327_32" unitRef="USD"> 79000 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225173144233_xbrl_20210205101714327_35" unitRef="USD"> 0 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225173144233_xbrl_20210205101714327_38" unitRef="USD"> 79000 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225175448887_xbrl_20210205101714327_42" unitRef="USD"> 4250000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225175448887_xbrl_20210205101714327_45" unitRef="USD"> 86000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225175448887_xbrl_20210205101714327_48" unitRef="USD"> 4336000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225173205921_xbrl_20210205101714327_82" unitRef="USD"> 2366000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225173205921_xbrl_20210205101714327_85" unitRef="USD"> 29000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225173205921_xbrl_20210205101714327_88" unitRef="USD"> 2395000 </ifrs-full:RightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225174853175_xbrl_20210205101714327_92" unitRef="USD"> 945000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225174853175_xbrl_20210205101714327_95" unitRef="USD"> 16000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225174853175_xbrl_20210205101714327_98" unitRef="USD"> 961000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225173252448_xbrl_20210205101714327_102" unitRef="USD"> 3311000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225173252448_xbrl_20210205101714327_105" unitRef="USD"> 45000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225173252448_xbrl_20210205101714327_108" unitRef="USD"> 3356000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225173311330_xbrl_20210205101714327_122" unitRef="USD"> 939000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225173311330_xbrl_20210205101714327_125" unitRef="USD"> 41000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225173311330_xbrl_20210205101714327_128" unitRef="USD"> 980000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180522810_xbrl_20210225173054277_xbrl_20210205101714327_22" unitRef="USD"> 4138000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180522810_xbrl_20210225173054277_xbrl_20210205101714327_25" unitRef="USD"> 86000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225180522810_xbrl_20210225173054277_xbrl_20210205101714327_28" unitRef="USD"> 4224000 </ifrs-full:RightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180522826_xbrl_20210225173144233_xbrl_20210205101714327_32" unitRef="USD"> 33000 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180522826_xbrl_20210225173144233_xbrl_20210205101714327_35" unitRef="USD"> 0 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:AdditionsToRightofuseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225180522826_xbrl_20210225173144233_xbrl_20210205101714327_38" unitRef="USD"> 33000 </ifrs-full:AdditionsToRightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180522839_xbrl_20210225175448887_xbrl_20210205101714327_42" unitRef="USD"> 4171000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180522839_xbrl_20210225175448887_xbrl_20210205101714327_45" unitRef="USD"> 86000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225180522839_xbrl_20210225175448887_xbrl_20210205101714327_48" unitRef="USD"> 4257000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180522853_xbrl_20210225173205921_xbrl_20210205101714327_82" unitRef="USD"> 1151000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180522853_xbrl_20210225173205921_xbrl_20210205101714327_85" unitRef="USD"> 13000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225180522853_xbrl_20210225173205921_xbrl_20210205101714327_88" unitRef="USD"> 1164000 </ifrs-full:RightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180522866_xbrl_20210225174853175_xbrl_20210205101714327_92" unitRef="USD"> 1065000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180522866_xbrl_20210225174853175_xbrl_20210205101714327_95" unitRef="USD"> 16000 </ifrs-full:DepreciationRightofuseAssets>
<ifrs-full:DepreciationRightofuseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225180522866_xbrl_20210225174853175_xbrl_20210205101714327_98" unitRef="USD"> 1081000 </ifrs-full:DepreciationRightofuseAssets>
<pcom:ImpairmentLossRightOfUseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225174912540_xbrl_20210205101714327_92" unitRef="USD"> 150000 </pcom:ImpairmentLossRightOfUseAssets>
<pcom:ImpairmentLossRightOfUseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225174912540_xbrl_20210205101714327_95" unitRef="USD"> 0 </pcom:ImpairmentLossRightOfUseAssets>
<pcom:ImpairmentLossRightOfUseAssets contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225174912540_xbrl_20210205101714327_98" unitRef="USD"> 150000 </pcom:ImpairmentLossRightOfUseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180522884_xbrl_20210225173252448_xbrl_20210205101714327_102" unitRef="USD"> 2366000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180522884_xbrl_20210225173252448_xbrl_20210205101714327_105" unitRef="USD"> 29000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_pcomDepreciationAndImpairmentLossesMember" decimals="-3" id="Fxbrl_20210225180522884_xbrl_20210225173252448_xbrl_20210205101714327_108" unitRef="USD"> 2395000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullClassesOfAssetsAxis_pcomOfficeMember" decimals="-3" id="Fxbrl_20210225180530188_xbrl_20210225173311330_xbrl_20210205101714327_122" unitRef="USD"> 1805000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231_ifrsfullClassesOfAssetsAxis_ifrsfullOfficeEquipmentMember" decimals="-3" id="Fxbrl_20210225180530188_xbrl_20210225173311330_xbrl_20210205101714327_125" unitRef="USD"> 57000 </ifrs-full:RightofuseAssets>
<ifrs-full:RightofuseAssets contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225180530188_xbrl_20210225173311330_xbrl_20210205101714327_128" unitRef="USD"> 1862000 </ifrs-full:RightofuseAssets>
<ifrs-full:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304043619801">
<div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>11. INTANGIBLE ASSETS</b></span></span></p> </div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following is a continuity of the cost and accumulated amortization and impairment losses of intangible assets for the year ended December 31, 2021:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Customer<br/>Relationships</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Domain<br/>Names</b><sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Technology</b><sup>(2)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Other </b><sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, beginning of year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>8,500</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,300</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>24,001</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>205</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>37,006</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Additions </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>880</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>880</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>8,500</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,300</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>24,881</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>205</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>37,886</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, beginning of year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,171</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>19,705</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>24,876</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Amortization for the year </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>850</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,377</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,227</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Impairment loss </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>428</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>428</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>6,021</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>21,510</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>27,531</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Carrying amounts as at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,479</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,300</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3,371</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>205</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>10,355</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <div> <div> <p style="margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1) Domain names and Other which includes patents and trademarks are deemed to have indefinite useful lives and are therefore not amortized. The Corporation's classification of certain intangible assets with indefinite useful lives is based on the expectation that these assets will continue to contribute to the Corporation's net cash inflows on an indefinite basis. The determination of these assets as having indefinite useful lives is based on judgment that includes an analysis of relevant factors, including the expected usage of the asset, anticipated renewal of the licenses, the typical life cycle of the asset and anticipated changes in the market demand for the products and services that the asset helps generate. </span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(2) Technology includes technological assets acquired through acquisitions and internally developed software.</span></span></p> </div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following is a continuity of the cost and accumulated amortization and impairment losses of intangible assets for the year ended December 31, 2020:</span></span></p> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Customer<br/>Relationships</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Domain<br/>Names<sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Technology<sup>(2)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other <sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, beginning of year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">8,500</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,300</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">22,164</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">35,169</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,837</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,837</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">8,500</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,300</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">24,001</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">37,006</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, beginning of year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,321</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">18,042</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">22,363</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Amortization for the year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">850</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,636</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,486</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairment loss</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">27</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">27</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">5,171</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">19,705</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">24,876</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying amounts as at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,329</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,300</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,296</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">12,130</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> <div> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1) Domain names and Other which includes patents and trademarks are deemed to have indefinite useful lives and are therefore not amortized. The Corporation's classification of certain intangible assets with indefinite useful lives is based on the expectation that these assets will continue to contribute to the Corporation's net cash inflows on an indefinite basis. The determination of these assets as having indefinite useful lives is based on judgment that includes an analysis of relevant factors, including the expected usage of the asset, anticipated renewal of the licenses, the typical life cycle of the asset and anticipated changes in the market demand for the products and services that the asset helps generate. </span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(2) Technology includes technological assets acquired through acquisitions and internally developed software.</span></span></p> </div> </div> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Intangible Asset Impairment</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During the third quarter of 2021, Management identified impairment indicators for a finite-life intangible asset under development and concluded that the specific asset was impaired. The cause of the impairment was due to COVID-19 considerations resulting in a shift in product priorities with certain loyalty program partners during the pandemic. As at September 30, 2021, Management assessed the recoverability of this asset to be nil and recorded an impairment charge of $428.<b> </b>The conditions that gave rise to the impairment were specific to the impaired intangible asset and not present for other assets of the Corporation.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfIntangibleAssetsMaterialToEntityExplanatory>
<ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304043640586">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Customer<br/>Relationships</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Domain<br/>Names</b><sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Technology</b><sup>(2)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Other </b><sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, beginning of year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>8,500</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,300</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>24,001</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>205</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>37,006</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Additions </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>880</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>880</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>8,500</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,300</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>24,881</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>205</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>37,886</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, beginning of year</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,171</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>19,705</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>24,876</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Amortization for the year </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>850</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,377</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,227</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Impairment loss </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>428</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>428</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Accumulated amortization and impairment losses, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>6,021</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>21,510</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>27,531</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Carrying amounts as at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,479</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,300</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>3,371</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>205</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>10,355</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <div> <p style="margin-left: 36pt; margin-bottom: 0pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1) Domain names and Other which includes patents and trademarks are deemed to have indefinite useful lives and are therefore not amortized. The Corporation's classification of certain intangible assets with indefinite useful lives is based on the expectation that these assets will continue to contribute to the Corporation's net cash inflows on an indefinite basis. The determination of these assets as having indefinite useful lives is based on judgment that includes an analysis of relevant factors, including the expected usage of the asset, anticipated renewal of the licenses, the typical life cycle of the asset and anticipated changes in the market demand for the products and services that the asset helps generate. </span></span></p> <p style="margin-top: 0pt; margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(2) Technology includes technological assets acquired through acquisitions and internally developed software.</span></span></p> </div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Customer<br/>Relationships</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Domain<br/>Names<sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Technology<sup>(2)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other <sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, beginning of year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">8,500</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,300</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">22,164</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">35,169</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,837</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,837</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Cost, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">8,500</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,300</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">24,001</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">37,006</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, beginning of year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,321</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">18,042</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">22,363</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Amortization for the year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">850</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,636</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,486</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairment loss</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">27</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">27</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated amortization and impairment losses, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">5,171</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">19,705</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">24,876</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying amounts as at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,329</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,300</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">4,296</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">12,130</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> <div> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1) Domain names and Other which includes patents and trademarks are deemed to have indefinite useful lives and are therefore not amortized. The Corporation's classification of certain intangible assets with indefinite useful lives is based on the expectation that these assets will continue to contribute to the Corporation's net cash inflows on an indefinite basis. The determination of these assets as having indefinite useful lives is based on judgment that includes an analysis of relevant factors, including the expected usage of the asset, anticipated renewal of the licenses, the typical life cycle of the asset and anticipated changes in the market demand for the products and services that the asset helps generate. </span></span></p> <p style="margin-left: 36pt; text-indent: -18pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(2) Technology includes technological assets acquired through acquisitions and internally developed software.</span></span></p> </div> </div>
</ifrs-full:DisclosureOfDetailedInformationAboutIntangibleAssetsExplanatory>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181926662_xbrl_20210108150323725" unitRef="USD"> 8500000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225181926662_xbrl_20210108150328915" unitRef="USD"> 4300000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181926662_xbrl_20210108150331330" unitRef="USD"> 24001000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181926662_xbrl_20210108150333213" unitRef="USD"> 205000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225181926662_xbrl_20210108150335314" unitRef="USD"> 37006000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181942780_xbrl_20210108150444233" unitRef="USD"> 0 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225181942780_xbrl_20210108150451985" unitRef="USD"> 0 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181942780_xbrl_20210108150429083" unitRef="USD"> 880000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181942780_xbrl_20210108153233747" unitRef="USD"> 0 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225181942780_xbrl_20210108150434030" unitRef="USD"> 880000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181955576_xbrl_20210108150347023_xbrl_20210108150323725" unitRef="USD"> 8500000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225181955576_xbrl_20210108150347023_xbrl_20210108150328915" unitRef="USD"> 4300000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181955576_xbrl_20210108150347023_xbrl_20210108150331330" unitRef="USD"> 24881000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225181955576_xbrl_20210108150347023_xbrl_20210108150333213" unitRef="USD"> 205000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225181955576_xbrl_20210108150347023_xbrl_20210108150335314" unitRef="USD"> 37886000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182156815_xbrl_20210108150357527_xbrl_20210108150323725" unitRef="USD"> -5171000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182156815_xbrl_20210108150357527_xbrl_20210108150328915" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182156815_xbrl_20210108150357527_xbrl_20210108150331330" unitRef="USD"> -19705000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182156815_xbrl_20210108150357527_xbrl_20210108150333213" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182156815_xbrl_20210108150357527_xbrl_20210108150335314" unitRef="USD"> -24876000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150527373" unitRef="USD"> 850000 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150534224" unitRef="USD"> 0 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150536977" unitRef="USD"> 1377000 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150540112" unitRef="USD"> 0 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150543295" unitRef="USD"> 2227000 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150527373" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150534224" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150536977" unitRef="USD"> 428000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150540112" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20210101to20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150543295" unitRef="USD"> 428000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182241122_xbrl_20210108150357527_xbrl_20210108150323725" unitRef="USD"> -6021000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182241122_xbrl_20210108150357527_xbrl_20210108150328915" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182241122_xbrl_20210108150357527_xbrl_20210108150331330" unitRef="USD"> -21510000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182241122_xbrl_20210108150357527_xbrl_20210108150333213" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182241122_xbrl_20210108150357527_xbrl_20210108150335314" unitRef="USD"> -27531000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182417228_xbrl_20210108150405672_xbrl_20210108150323725" unitRef="USD"> 2479000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182417228_xbrl_20210108150405672_xbrl_20210108150328915" unitRef="USD"> 4300000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182417228_xbrl_20210108150405672_xbrl_20210108150331330" unitRef="USD"> 3371000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182417228_xbrl_20210108150405672_xbrl_20210108150333213" unitRef="USD"> 205000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225182417228_xbrl_20210108150405672_xbrl_20210108150335314" unitRef="USD"> 10355000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611175_xbrl_20210225182014394_xbrl_20210108150347023_xbrl_20210108150323725" unitRef="USD"> 8500000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611175_xbrl_20210225182014394_xbrl_20210108150347023_xbrl_20210108150328915" unitRef="USD"> 4300000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611175_xbrl_20210225182014394_xbrl_20210108150347023_xbrl_20210108150331330" unitRef="USD"> 22164000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611175_xbrl_20210225182014394_xbrl_20210108150347023_xbrl_20210108150333213" unitRef="USD"> 205000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225182611175_xbrl_20210225182014394_xbrl_20210108150347023_xbrl_20210108150335314" unitRef="USD"> 35169000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611197_xbrl_20210225182105557_xbrl_20210204184456794" unitRef="USD"> 0 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611197_xbrl_20210225182105557_xbrl_20210108150502745_xbrl_20210108150444233" unitRef="USD"> 0 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611197_xbrl_20210225182105557_xbrl_20210108150502745_xbrl_20210108150451985" unitRef="USD"> 1837000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611197_xbrl_20210225182105557_xbrl_20210108150502745_xbrl_20210108150429083" unitRef="USD"> 0 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225182611197_xbrl_20210225182105557_xbrl_20210108150502745_xbrl_20210108150434030" unitRef="USD"> 1837000 </ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611217_xbrl_20210225182124388_xbrl_20210108150350319_xbrl_20210108150323725" unitRef="USD"> 8500000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611217_xbrl_20210225182124388_xbrl_20210108150350319_xbrl_20210108150328915" unitRef="USD"> 4300000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611217_xbrl_20210225182124388_xbrl_20210108150350319_xbrl_20210108150331330" unitRef="USD"> 24001000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611217_xbrl_20210225182124388_xbrl_20210108150350319_xbrl_20210108150333213" unitRef="USD"> 205000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210225182611217_xbrl_20210225182124388_xbrl_20210108150350319_xbrl_20210108150335314" unitRef="USD"> 37006000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611238_xbrl_20210225182311583_xbrl_20210108150357527_xbrl_20210108150323725" unitRef="USD"> -4321000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611238_xbrl_20210225182311583_xbrl_20210108150357527_xbrl_20210108150328915" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611238_xbrl_20210225182311583_xbrl_20210108150357527_xbrl_20210108150331330" unitRef="USD"> -18042000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611238_xbrl_20210225182311583_xbrl_20210108150357527_xbrl_20210108150333213" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20191231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182611238_xbrl_20210225182311583_xbrl_20210108150357527_xbrl_20210108150335314" unitRef="USD"> -22363000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611258_xbrl_20210225182341626_xbrl_20210108150642497_xbrl_20210108150527373" unitRef="USD"> 850000 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611258_xbrl_20210225182341626_xbrl_20210108150642497_xbrl_20210108150534224" unitRef="USD"> 0 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611258_xbrl_20210225182341626_xbrl_20210108150642497_xbrl_20210108150536977" unitRef="USD"> 1636000 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611258_xbrl_20210225182341626_xbrl_20210108150642497_xbrl_20210108150540112" unitRef="USD"> 0 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182611258_xbrl_20210225182341626_xbrl_20210108150642497_xbrl_20210108150543295" unitRef="USD"> 2486000 </ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20220304043523871_xbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150527373" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20220304043523871_xbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150534224" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20220304043523871_xbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150536977" unitRef="USD"> 27000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20220304043523871_xbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150540112" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20200101to20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20220304043523871_xbrl_20210225182731708_xbrl_20210225182214685_xbrl_20210108150642497_xbrl_20210108150543295" unitRef="USD"> 27000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611278_xbrl_20210225182401709_xbrl_20210108150401230_xbrl_20210108150323725" unitRef="USD"> -5171000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611278_xbrl_20210225182401709_xbrl_20210108150401230_xbrl_20210108150328915" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611278_xbrl_20210225182401709_xbrl_20210108150401230_xbrl_20210108150331330" unitRef="USD"> -19705000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611278_xbrl_20210225182401709_xbrl_20210108150401230_xbrl_20210108150333213" unitRef="USD"> 0 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullAccumulatedImpairmentMember" decimals="-3" id="Fxbrl_20210225182611278_xbrl_20210225182401709_xbrl_20210108150401230_xbrl_20210108150335314" unitRef="USD"> -24876000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullCustomerrelatedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611298_xbrl_20210225182429972_xbrl_20210108150408735_xbrl_20210108150323725" unitRef="USD"> 3329000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_pcomDomainNamesMember" decimals="-3" id="Fxbrl_20210225182611298_xbrl_20210225182429972_xbrl_20210108150408735_xbrl_20210108150328915" unitRef="USD"> 4300000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullTechnologybasedIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611298_xbrl_20210225182429972_xbrl_20210108150408735_xbrl_20210108150331330" unitRef="USD"> 4296000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231_ifrsfullClassesOfIntangibleAssetsOtherThanGoodwillAxis_ifrsfullOtherIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225182611298_xbrl_20210225182429972_xbrl_20210108150408735_xbrl_20210108150333213" unitRef="USD"> 205000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225182611298_xbrl_20210225182429972_xbrl_20210108150408735_xbrl_20210108150335314" unitRef="USD"> 12130000 </ifrs-full:IntangibleAssetsOtherThanGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20210701to20210930" decimals="-3" id="Fxbrl_20220304044025024" unitRef="USD"> 428000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:DisclosureOfGoodwillExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304044459554">
<div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>12. GOODWILL</b></span></span></p> </div> <div> <div> <div style="margin-left: 0pt;"> <table cellpadding="0" cellspacing="0" style="width: 50%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance at January 1, 2020</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">7,130</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 32%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairments</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,449</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Balance at December 31, 2020</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; border-bottom: 1px solid black;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 32%; border-bottom: 1px solid black;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,681</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; border-bottom: 1px solid black;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairments</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 32%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Balance at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,681</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Impairment testing for cash-generating units </b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In accordance with its accounting policy, the Corporation tests CGUs or groups of CGUs with indefinite life intangible assets and/or allocated goodwill for impairment as at December 31 of each calendar year or when an indicator of impairment is considered to exist. For the year ended December 31, 2021, Management has determined that the Corporation was operating as a single CGU. The entire balance of the goodwill and indefinite life intangible assets was allocated to the single CGU. </span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Key Assumptions</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">When assessing whether or not there is impairment, the Corporation determines the recoverable amount of a CGU based on value in use ("VIU"), the model which Management believes to result in a higher recoverable amount. VIU is estimated by discounting estimated future cash flows to their present value. Management estimates the discounted future cash flows and a terminal value. The future cash flows are based on estimates of expected future operating results of the CGU after considering economic conditions and a general outlook for the CGU's industry, including assumptions of when the travel industry will recover to pre-COVID levels. Discount rates consider market rates of return, debt to equity ratios and certain risk premiums, among other things. The terminal value is the value attributed to the CGU's operations beyond the projected time period of the cash flows using a perpetuity rate based on expected economic conditions and a general outlook for the industry.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Management has made certain assumptions for the discount rates and terminal growth rates to reflect variations in expected future cash flows. These assumptions may differ or change quickly depending on economic conditions or other events. It is therefore possible that future changes in assumptions may negatively affect future valuations of the Corporation's CGU, which could result in impairment losses.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Impairment testing for the cash-generating unit as at December 31, 2021 </b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The table below provides an overview of the methods and assumptions that Management has used to determine recoverable amounts for the CGU and the carrying values of indefinite life intangible assets and goodwill within the CGU.</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 99.74%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(In thousands of<br/>dollars, except years<br/>and percentages)</span></span></p> </td> <td style="width: 11.6%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-indent: 14.6pt; text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying<br/>value of<br/>goodwill</span></span></p> </td> <td style="width: 18.84%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying value of<br/>indefinite-life<br/>intangible assets</span></span></p> </td> <td style="width: 14.5%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Recoverable<br/>amount<br/>method</span></span></p> </td> <td style="width: 9.32%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Period<br/>used<br/>(years)</span></span></p> </td> <td style="width: 11.44%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Terminal<br/>growth<br/>rate %</span></span></p> </td> <td style="width: 12.56%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Pre-tax<br/>discount<br/>rate %</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p> </p> </td> <td style="width: 11.6%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$5,681</span></span></p> </td> <td style="width: 18.84%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$4,505</span></span></p> </td> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; background-color: #e6efff; padding-right: 5.4pt;"> <p style="text-align: right;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Value in Use </span></span></p> </td> <td style="width: 9.32%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> 3 </span></span></p> </td> <td style="width: 11.44%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> 2.0% </span></span></p> </td> <td style="width: 12.56%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">18.4%</span></span></p> </td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation concluded that there was no impairment as at December 31, 2021 and December 31, 2020.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Goodwill and CGU Impairment in Q2 2020</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During the second quarter of 2020, it was determined that the recoverable amount for the legacy Points Travel CGU was lower than the carrying amount. As a result, the Corporation recorded an impairment charge of $1,798 in the second quarter of 2020, including the write-down of goodwill of $1,449, right-of-use assets of $150, prepaid expenses, deposits and other assets of $172 and intangible assets of $27.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation determined the recoverable amount of the legacy Points Travel CGU as at June 30, 2020 based on the VIU method, which was calculated by discounting the future cash flows generated from continuing use.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation included five years of cash flows in the model. The future cash flows were based on estimates of expected future operating results of the legacy Points Travel CGU after considering the current economic conditions and a general outlook for the travel industry. The cash flow forecasts were extrapolated beyond the five-year period using a terminal growth rate.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Discount rates considered market rates of return, debt to equity ratios and certain risk premiums, among other things. The pre-tax discount rate used in the recoverable amount calculation was 23.4%.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Given the high degree of uncertainty with the impact of COVID-19 at that time, Management used multiple, probability weighted cash flow projections in determining the recoverable amount of the legacy Points Travel CGU as at June 30, 2020.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The primary cause for the impairment was the severe downturn in the travel industry as a result of the COVID-19 pandemic, operating results during the second quarter of 2020 that were lower than expectations, and updated travel industry forecasts that projected a longer recovery period than what was originally expected at the beginning of the pandemic.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfGoodwillExplanatory>
<pcom:DisclosureOfDetailedInformationAboutGoodwillExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304044436691">
<table cellpadding="0" cellspacing="0" style="width: 50%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Cost</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance at January 1, 2020</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">7,130</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 32%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairments</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,449</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Balance at December 31, 2020</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; border-bottom: 1px solid black;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 32%; border-bottom: 1px solid black;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,681</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; border-bottom: 1px solid black;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Additions</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Impairments</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 32%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Balance at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 32%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,681</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutGoodwillExplanatory>
<ifrs-full:Goodwill contextRef="C_20191231" decimals="-3" id="Fxbrl_20210108155925000" unitRef="USD"> 7130000 </ifrs-full:Goodwill>
<ifrs-full:AdditionalRecognitionGoodwill contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108160006733" unitRef="USD"> 0 </ifrs-full:AdditionalRecognitionGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108160037215" unitRef="USD"> 1449000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill>
<ifrs-full:Goodwill contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108160049727" unitRef="USD"> 5681000 </ifrs-full:Goodwill>
<ifrs-full:AdditionalRecognitionGoodwill contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210108160118103" unitRef="USD"> 0 </ifrs-full:AdditionalRecognitionGoodwill>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225192503699" unitRef="USD"> 0 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill>
<ifrs-full:Goodwill contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108160337884" unitRef="USD"> 5681000 </ifrs-full:Goodwill>
<pcom:DisclosureOfDetailedInformationAboutRecoverableAmountsForCashgeneratingUnitsWithIndefiniteLifeIntangibleAssetsAndGoodwillExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304044446258">
<table cellpadding="0" cellspacing="0" style="width: 99.74%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(In thousands of<br/>dollars, except years<br/>and percentages)</span></span></p> </td> <td style="width: 11.6%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-indent: 14.6pt; text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying<br/>value of<br/>goodwill</span></span></p> </td> <td style="width: 18.84%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying value of<br/>indefinite-life<br/>intangible assets</span></span></p> </td> <td style="width: 14.5%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Recoverable<br/>amount<br/>method</span></span></p> </td> <td style="width: 9.32%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Period<br/>used<br/>(years)</span></span></p> </td> <td style="width: 11.44%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Terminal<br/>growth<br/>rate %</span></span></p> </td> <td style="width: 12.56%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Pre-tax<br/>discount<br/>rate %</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p> </p> </td> <td style="width: 11.6%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$5,681</span></span></p> </td> <td style="width: 18.84%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$4,505</span></span></p> </td> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; background-color: #e6efff; padding-right: 5.4pt;"> <p style="text-align: right;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> Value in Use </span></span></p> </td> <td style="width: 9.32%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> 3 </span></span></p> </td> <td style="width: 11.44%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> 2.0% </span></span></p> </td> <td style="width: 12.56%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">18.4%</span></span></p> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutRecoverableAmountsForCashgeneratingUnitsWithIndefiniteLifeIntangibleAssetsAndGoodwillExplanatory>
<ifrs-full:Goodwill contextRef="C_20211231_deiLegalEntityAxis_pcomLoyaltyCurrencyRetailingMember" decimals="-3" id="Fxbrl_20210108160516560" unitRef="USD"> 5681000 </ifrs-full:Goodwill>
<ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife contextRef="C_20211231_deiLegalEntityAxis_pcomLoyaltyCurrencyRetailingMember" decimals="-3" id="Fxbrl_20210108160533200" unitRef="USD"> 4505000 </ifrs-full:IntangibleAssetsWithIndefiniteUsefulLife>
<ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomLoyaltyCurrencyRetailingMember" id="Fxbrl_20210108161150917"> Value in Use </ifrs-full:DescriptionOfManagementsApproachToDeterminingValuesAssignedToKeyAssumptions>
<ifrs-full:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomLoyaltyCurrencyRetailingMember" id="Fxbrl_20210108161257911"> 3 </ifrs-full:ExplanationOfPeriodOverWhichManagementHasProjectedCashFlows>
<ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate contextRef="C_20210101to20211231_deiLegalEntityAxis_pcomLoyaltyCurrencyRetailingMember" id="Fxbrl_20210204203914597"> 2.0% </ifrs-full:DescriptionOfJustificationForUsingGrowthRateThatExceedsLongtermAverageGrowthRate>
<ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="C_20211231_deiLegalEntityAxis_pcomLoyaltyCurrencyRetailingMember" decimals="3" id="Fxbrl_20210108161932974" unitRef="pure"> 0.184 </ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLoss contextRef="C_20200401to20200630_ifrsfullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_pcomPointsTravelCashGeneratingUnitsMember" decimals="-3" id="Fxbrl_20210225200818939" unitRef="USD"> 1798000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill contextRef="C_20200401to20200630_ifrsfullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_pcomPointsTravelCashGeneratingUnitsMember" decimals="-3" id="Fxbrl_20210226185309870" unitRef="USD"> 1449000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossGoodwill>
<pcom:ImpairmentLossRightOfUseAssets contextRef="C_20200401to20200630_ifrsfullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_pcomPointsTravelCashGeneratingUnitsMember" decimals="-3" id="Fxbrl_20210225201414326" unitRef="USD"> 150000 </pcom:ImpairmentLossRightOfUseAssets>
<pcom:WritedownOfPrepaidExpensesAndOtherAssets contextRef="C_20200630_ifrsfullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_pcomPointsTravelCashGeneratingUnitsMember" decimals="-3" id="Fxbrl_20210225201420932" unitRef="USD"> 172000 </pcom:WritedownOfPrepaidExpensesAndOtherAssets>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill contextRef="C_20200401to20200630_ifrsfullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_pcomPointsTravelCashGeneratingUnitsMember" decimals="-3" id="Fxbrl_20210225201427003" unitRef="USD"> 27000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill>
<ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections contextRef="C_20200630_ifrsfullIndividualAssetsOrCashgeneratingUnitsWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesAxis_pcomPointsTravelCashGeneratingUnitsMember" decimals="3" id="Fxbrl_20210226164309145" unitRef="pure"> 0.234 </ifrs-full:DescriptionOfDiscountRatesAppliedToCashFlowProjections>
<ifrs-full:DisclosureOfIncomeTaxExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304045323987">
<div> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>13. INCOME TAXES</b></span></span></p> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Current tax expense (recovery) </b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>769</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,376</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prior years</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>284</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">46</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total current tax expense (recovery)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,053</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,330</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred tax recovery</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current year movement in recognized temporary differences and losses</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(801</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(97</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prior years</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(268</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(33</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total deferred tax recovery</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,069</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(130</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total income tax recovery</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(16</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,460</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Reconciliation of effective tax rate</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The total provision for income taxes differs from that amount which would be computed by applying the Canadian statutory income tax rate to income before income taxes. The reasons for these differences are as follows:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For the year ended December 31</span></span></p> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Income tax recovery at statutory rate of 26.5% (2020 - 26.5%)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(95</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,806</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Increase in taxes resulting from:</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 12.95pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-deductible items</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>166</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">196</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 12.95pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other differences</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(87</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">150</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Income tax recovery</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(16</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,460</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Recognized deferred tax assets and liabilities</b></span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred tax assets and liabilities are attributable to the following:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred Tax Assets</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred Tax Liabilities</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Forward exchange contracts</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>43</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Property and equipment and Intangible assets</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,623</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,313</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Share issuance costs and other reserves</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>471</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Leases</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>55</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Restricted Share Units</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>822</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Tax losses</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>478</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,492</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,313</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Reclassification</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(328</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>328</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,164</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(985</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> </tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred Tax Assets</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred Tax Liabilities</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Forward exchange contracts</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(219</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Property and equipment and Intangible assets</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,398</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,564</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accrued liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">94</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Leases</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">120</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Restricted Share Units</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">322</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Tax losses</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,139</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,783</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Reclassification</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(52</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">52</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,087</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,731</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table> </div> <p style="margin: 0pt;"> </p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation has non-capital loss carry-forward for income tax purposes in the amount of approximately $1,801 (2020 - $772). Non-capital losses of $1,801 may be used to reduce future years' taxable income and expire starting in 2040.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Management has concluded the deferred tax asset meets the relevant recognition criteria under IFRS. This conclusion is supported by Management's forecasts and the future reversal of existing taxable temporary differences, which are expected to produce sufficient taxable income to realize the deferred tax assets.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Unrecognized deferred tax assets </b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred tax assets have not been recognized in respect of the following items:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Capital losses</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,385</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,385</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The capital losses of $10,456 (2020 - $10,456) can be carried forward indefinitely.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Temporary differences associated with Points International Ltd. investments</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The temporary difference associated with the investments in the Corporation's subsidiaries is $2,755 (2020 - $2,688). A deferred tax liability associated with these investments has not been recognized as the Corporation controls the timing of the reversal and it is probable that the temporary difference will not reverse in the foreseeable future.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at December 31, 2021 and 2020, no deferred tax liability was recognized for taxes that would be payable on the unremitted earnings of certain subsidiaries of Points International Ltd. as the Corporation has determined that the undistributed profits of its subsidiaries will not be distributed in the foreseeable future.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfIncomeTaxExplanatory>
<pcom:DisclosureOfDetailedInformationAboutTaxExpenseExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304045403807">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Current tax expense (recovery) </b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current year</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>769</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,376</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prior years</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>284</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">46</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total current tax expense (recovery)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,053</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,330</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred tax recovery</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current year movement in recognized temporary differences and losses</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(801</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(97</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Prior years</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(268</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(33</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total deferred tax recovery</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,069</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(130</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total income tax recovery</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(16</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,460</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutTaxExpenseExplanatory>
<ifrs-full:CurrentTaxExpenseIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225163358212" unitRef="USD"> 769000 </ifrs-full:CurrentTaxExpenseIncome>
<ifrs-full:CurrentTaxExpenseIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108164317221" unitRef="USD"> -1376000 </ifrs-full:CurrentTaxExpenseIncome>
<ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210108164332864" unitRef="USD"> 284000 </ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod>
<ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108164339292" unitRef="USD"> 46000 </ifrs-full:AdjustmentsForCurrentTaxOfPriorPeriod>
<ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225163513036" unitRef="USD"> 1053000 </ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods>
<ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108164352948" unitRef="USD"> -1330000 </ifrs-full:CurrentTaxExpenseIncomeAndAdjustmentsForCurrentTaxOfPriorPeriods>
<ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210108164404680" unitRef="USD"> -801000 </ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences>
<ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108164408890" unitRef="USD"> -97000 </ifrs-full:DeferredTaxExpenseIncomeRelatingToOriginationAndReversalOfTemporaryDifferences>
<ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225164406099" unitRef="USD"> -268000 </ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods>
<ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225164440475" unitRef="USD"> -33000 </ifrs-full:AdjustmentsForDeferredTaxOfPriorPeriods>
<ifrs-full:DeferredTaxExpenseIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225165954066" unitRef="USD"> -1069000 </ifrs-full:DeferredTaxExpenseIncome>
<ifrs-full:DeferredTaxExpenseIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108164942667" unitRef="USD"> -130000 </ifrs-full:DeferredTaxExpenseIncome>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225170406294" unitRef="USD"> -16000 </ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108164957442" unitRef="USD"> -1460000 </ifrs-full:IncomeTaxExpenseContinuingOperations>
<pcom:DisclosureOfDetailedInformationAboutEffectiveIncomeTaxExpenseRecoveryExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304045412421">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For the year ended December 31</span></span></p> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Income tax recovery at statutory rate of 26.5% (2020 - 26.5%)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(95</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,806</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Increase in taxes resulting from:</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 12.95pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-deductible items</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>166</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">196</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 12.95pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other differences</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(87</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">150</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Income tax recovery</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(16</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,460</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutEffectiveIncomeTaxExpenseRecoveryExplanatory>
<ifrs-full:ApplicableTaxRate contextRef="C_20210101to20211231" decimals="3" id="Fxbrl_20210108165339062" unitRef="pure"> 0.265 </ifrs-full:ApplicableTaxRate>
<ifrs-full:ApplicableTaxRate contextRef="C_20200101to20201231" decimals="3" id="Fxbrl_20210108165346154" unitRef="pure"> 0.265 </ifrs-full:ApplicableTaxRate>
<ifrs-full:TaxExpenseIncomeAtApplicableTaxRate contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225165226811" unitRef="USD"> -95000 </ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
<ifrs-full:TaxExpenseIncomeAtApplicableTaxRate contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108165231579" unitRef="USD"> -1806000 </ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
<ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210108165257421" unitRef="USD"> 166000 </ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss>
<ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108165314604" unitRef="USD"> 196000 </ifrs-full:TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss>
<ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210108165414590" unitRef="USD"> -87000 </ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
<ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108165419514" unitRef="USD"> 150000 </ifrs-full:OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225165342939" unitRef="USD"> -16000 </ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:IncomeTaxExpenseContinuingOperations contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210108165431611" unitRef="USD"> -1460000 </ifrs-full:IncomeTaxExpenseContinuingOperations>
<ifrs-full:DisclosureOfDeferredTaxesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304045430436">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred Tax Assets</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred Tax Liabilities</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Forward exchange contracts</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>43</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Property and equipment and Intangible assets</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,623</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,313</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Share issuance costs and other reserves</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>471</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Leases</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>55</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Restricted Share Units</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>822</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Tax losses</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>478</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,492</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,313</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Reclassification</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(328</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>328</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>4,164</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(985</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> </tr> </table> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred Tax Assets</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Deferred Tax Liabilities</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Forward exchange contracts</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(219</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Property and equipment and Intangible assets</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,398</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,564</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accrued liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">94</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Leases</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">120</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Restricted Share Units</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">322</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Tax losses</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">205</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,139</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,783</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Reclassification</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(52</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">52</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,087</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 17%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,731</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table> </div>
</ifrs-full:DisclosureOfDeferredTaxesExplanatory>
<pcom:DeferredTaxAssetGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullForwardContractMember" decimals="-3" id="Fxbrl_20210108165615206" unitRef="USD"> 43000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullForwardContractMember" decimals="-3" id="Fxbrl_20210108165659829" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomPropertyAndEquipmentAndIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210108165620641" unitRef="USD"> 2623000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomPropertyAndEquipmentAndIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210108165704458" unitRef="USD"> 1313000 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomShareIssuanceCostsAndOtherReservesMember" decimals="-3" id="Fxbrl_20210108165624004" unitRef="USD"> 471000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomShareIssuanceCostsAndOtherReservesMember" decimals="-3" id="Fxbrl_20210108165707288" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullLeaseLiabilitiesMember" decimals="-3" id="Fxbrl_20210225173228564" unitRef="USD"> 55000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullLeaseLiabilitiesMember" decimals="-3" id="Fxbrl_20210225174814173" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomRestrictedStockUnitsMember" decimals="-3" id="Fxbrl_20210108165629161" unitRef="USD"> 822000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomRestrictedStockUnitsMember" decimals="-3" id="Fxbrl_20210108165718393" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomTaxLossesMember" decimals="-3" id="Fxbrl_20210108165631600" unitRef="USD"> 478000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomTaxLossesMember" decimals="-3" id="Fxbrl_20210108165715064" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108165634121" unitRef="USD"> 4492000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108165720777" unitRef="USD"> 1313000 </pcom:DeferredTaxLiabilitiesGross>
<pcom:ReclassificationOfDeferredTaxAssets contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108165636810" unitRef="USD"> -328000 </pcom:ReclassificationOfDeferredTaxAssets>
<pcom:ReclassificationOfDeferredTaxLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108165723505" unitRef="USD"> -328000 </pcom:ReclassificationOfDeferredTaxLiabilities>
<ifrs-full:DeferredTaxAssets contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108165640841" unitRef="USD"> 4164000 </ifrs-full:DeferredTaxAssets>
<ifrs-full:DeferredTaxLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210108165726576" unitRef="USD"> 985000 </ifrs-full:DeferredTaxLiabilities>
<pcom:DeferredTaxAssetGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullForwardContractMember" decimals="-3" id="Fxbrl_20210225175009533" unitRef="USD"> 0 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullForwardContractMember" decimals="-3" id="Fxbrl_20210108170331695" unitRef="USD"> 219000 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomPropertyAndEquipmentAndIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210108170232864" unitRef="USD"> 2398000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomPropertyAndEquipmentAndIntangibleAssetsMember" decimals="-3" id="Fxbrl_20210225185125048" unitRef="USD"> 1564000 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomAccruedLiabilityMember" decimals="-3" id="Fxbrl_20210108170235610" unitRef="USD"> 94000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomAccruedLiabilityMember" decimals="-3" id="Fxbrl_20210108170325857" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullLeaseLiabilitiesMember" decimals="-3" id="Fxbrl_20210225175058955" unitRef="USD"> 120000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_ifrsfullLeaseLiabilitiesMember" decimals="-3" id="Fxbrl_20210225175103502" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomRestrictedStockUnitsMember" decimals="-3" id="Fxbrl_20210108170240129" unitRef="USD"> 322000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomRestrictedStockUnitsMember" decimals="-3" id="Fxbrl_20210108170318960" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomTaxLossesMember" decimals="-3" id="Fxbrl_20210108170243104" unitRef="USD"> 205000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231_pcomClassesOfDeferredTaxAssetsAndLiabilitiesAxis_pcomTaxLossesMember" decimals="-3" id="Fxbrl_20210108170315344" unitRef="USD"> 0 </pcom:DeferredTaxLiabilitiesGross>
<pcom:DeferredTaxAssetGross contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225175526956" unitRef="USD"> 3139000 </pcom:DeferredTaxAssetGross>
<pcom:DeferredTaxLiabilitiesGross contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225175543016" unitRef="USD"> 1783000 </pcom:DeferredTaxLiabilitiesGross>
<pcom:ReclassificationOfDeferredTaxAssets contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108170247726" unitRef="USD"> -52000 </pcom:ReclassificationOfDeferredTaxAssets>
<pcom:ReclassificationOfDeferredTaxLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108170309535" unitRef="USD"> -52000 </pcom:ReclassificationOfDeferredTaxLiabilities>
<ifrs-full:DeferredTaxAssets contextRef="C_20201231" decimals="-3" id="Fxbrl_20210226193051093" unitRef="USD"> 3087000 </ifrs-full:DeferredTaxAssets>
<ifrs-full:DeferredTaxLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210108170302224" unitRef="USD"> 1731000 </ifrs-full:DeferredTaxLiabilities>
<ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="C_20211231_ifrsfullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_pcomNonCapitalLossCarryForwardsForIncomeTaxPurposesMember" decimals="-3" id="Fxbrl_20210225180013174" unitRef="USD"> 1801000 </ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
<ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="C_20201231_ifrsfullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_pcomNonCapitalLossCarryForwardsForIncomeTaxPurposesMember" decimals="-3" id="Fxbrl_20210225180021490" unitRef="USD"> 772000 </ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
<pcom:DisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304045459644">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Capital losses</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,385</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,385</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutUnrecognizedDeferredTaxAssetsExplanatory>
<ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="C_20211231_ifrsfullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_ifrsfullUnusedTaxLossesMember" decimals="-3" id="Fxbrl_20210115225738189" unitRef="USD"> 1385000 </ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
<ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="C_20201231_ifrsfullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_ifrsfullUnusedTaxLossesMember" decimals="-3" id="Fxbrl_20210115225757246" unitRef="USD"> 1385000 </ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
<ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="C_20211231_ifrsfullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_pcomCapitalLossesWhichCanBeCarriedForwardIndefinitelyMember" decimals="-3" id="Fxbrl_20210225182726635" unitRef="USD"> 10456000 </ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
<ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised contextRef="C_20201231_ifrsfullTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis_pcomCapitalLossesWhichCanBeCarriedForwardIndefinitelyMember" decimals="-3" id="Fxbrl_20210225182752732" unitRef="USD"> 10456000 </ifrs-full:UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised>
<ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225182617293" unitRef="USD"> 2755000 </ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures>
<ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225182626596" unitRef="USD"> 2688000 </ifrs-full:TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures>
<ifrs-full:DisclosureOfLeasesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304050351350">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>14. LEASE LIABILITIES</b></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Reconciliation of movements of lease liabilities to cash flows arising from financing activities:</span></span></p> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,292</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,532</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">New leases</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">33</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Interest expense</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>91</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">144</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Interest paid</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(91</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(144</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Payment of principal portion of lease liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,231</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,293</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Effect of changes in foreign exchange rates</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>23</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">20</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Balance, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,163</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,292</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During 2021, the expense related to variable lease payments not included in the measurement of lease obligations was $881 (2020 - $835).</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following table sets out a maturity analysis of lease payments, showing the undiscounted lease payments to be made as at December 31, 2021 and 2020:</span></span></p> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 1</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,165</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,243</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 2</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>19</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,138</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 3</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>9</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">19</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 4</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">9</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 5+</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total undiscounted lease payments</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,193</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,409</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying value of lease liabilities</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,163</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,292</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> </div>
</ifrs-full:DisclosureOfLeasesExplanatory>
<pcom:DisclosureOfReconciliationMovementsOfLeaseLiabilitiesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220305174528367">
<div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2,292</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,532</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">New leases</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>79</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">33</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Interest expense</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>91</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">144</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Interest paid</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(91</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(144</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Payment of principal portion of lease liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(1,231</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(1,293</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Effect of changes in foreign exchange rates</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>23</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">20</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Balance, end of year</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,163</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,292</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div>
</pcom:DisclosureOfReconciliationMovementsOfLeaseLiabilitiesExplanatory>
<ifrs-full:LeaseLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225130655129" unitRef="USD"> 2292000 </ifrs-full:LeaseLiabilities>
<ifrs-full:LeaseLiabilities contextRef="C_20191231" decimals="-3" id="Fxbrl_20210225130659239" unitRef="USD"> 3532000 </ifrs-full:LeaseLiabilities>
<pcom:LeaseLiabilitiesAddition contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225130708943" unitRef="USD"> 79000 </pcom:LeaseLiabilitiesAddition>
<pcom:LeaseLiabilitiesAddition contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225130836201" unitRef="USD"> 33000 </pcom:LeaseLiabilitiesAddition>
<ifrs-full:InterestExpenseOnLeaseLiabilities contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225130938982" unitRef="USD"> 91000 </ifrs-full:InterestExpenseOnLeaseLiabilities>
<ifrs-full:InterestExpenseOnLeaseLiabilities contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225130951128" unitRef="USD"> 144000 </ifrs-full:InterestExpenseOnLeaseLiabilities>
<ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225131047931" unitRef="USD"> 91000 </ifrs-full:InterestPaidClassifiedAsFinancingActivities>
<ifrs-full:InterestPaidClassifiedAsFinancingActivities contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225131109825" unitRef="USD"> 144000 </ifrs-full:InterestPaidClassifiedAsFinancingActivities>
<ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225131155433" unitRef="USD"> 1231000 </ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
<ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225131410283" unitRef="USD"> 1293000 </ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities>
<pcom:LeaseEffectOfChangesInForeignExchangeRates contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225131246489" unitRef="USD"> 23000 </pcom:LeaseEffectOfChangesInForeignExchangeRates>
<pcom:LeaseEffectOfChangesInForeignExchangeRates contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225131417487" unitRef="USD"> 20000 </pcom:LeaseEffectOfChangesInForeignExchangeRates>
<ifrs-full:LeaseLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225131318636" unitRef="USD"> 1163000 </ifrs-full:LeaseLiabilities>
<ifrs-full:LeaseLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225131424838" unitRef="USD"> 2292000 </ifrs-full:LeaseLiabilities>
<ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225131941290" unitRef="USD"> 881000 </ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities>
<ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225131945590" unitRef="USD"> 835000 </ifrs-full:ExpenseRelatingToVariableLeasePaymentsNotIncludedInMeasurementOfLeaseLiabilities>
<ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220305174539770">
<div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 1</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,165</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,243</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 2</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>19</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">1,138</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 3</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>9</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">19</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 4</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">9</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Year 5+</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Total undiscounted lease payments</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,193</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,409</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Carrying value of lease liabilities</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,163</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2,292</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div>
</ifrs-full:DisclosureOfMaturityAnalysisOfOperatingLeasePaymentsExplanatory>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210225135551705" unitRef="USD"> 1165000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210225135556577" unitRef="USD"> 1243000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanTwoYearsMember" decimals="-3" id="Fxbrl_20210226145041433" unitRef="USD"> 19000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanTwoYearsMember" decimals="-3" id="Fxbrl_20210226145143757" unitRef="USD"> 1138000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanTwoYearsAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210225134726854" unitRef="USD"> 9000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanTwoYearsAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210116005516621" unitRef="USD"> 19000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsAndNotLaterThanFourYearsMember" decimals="-3" id="Fxbrl_20210225134734335" unitRef="USD"> 0 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsAndNotLaterThanFourYearsMember" decimals="-3" id="Fxbrl_20210116005519605" unitRef="USD"> 9000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanFourYearsAndNotLaterThanFiveYearsMember" decimals="-3" id="Fxbrl_20210225135140697" unitRef="USD"> 0 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanFourYearsAndNotLaterThanFiveYearsMember" decimals="-3" id="Fxbrl_20210116005523109" unitRef="USD"> 0 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225135128763" unitRef="USD"> 1193000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<pcom:UndiscountedOperatingLeasePaymentsPayable contextRef="C_20201231" decimals="-3" id="Fxbrl_20210116005526212" unitRef="USD"> 2409000 </pcom:UndiscountedOperatingLeasePaymentsPayable>
<ifrs-full:LeaseLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225135245369" unitRef="USD"> 1163000 </ifrs-full:LeaseLiabilities>
<ifrs-full:LeaseLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210116005528837" unitRef="USD"> 2292000 </ifrs-full:LeaseLiabilities>
<ifrs-full:DisclosureOfOtherLiabilitiesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304051551334">
<div> <div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>15. OTHER LIABILITIES</b></span></span></p> </div> </div> </div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; padding-left: 76.55pt; text-indent: -76.55pt; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange forward contracts designated as cash flow hedges</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>282</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current portion of deferred revenue</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,184</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">546</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other liabilities</span></span>  </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">301</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Current portion of other liabilities</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,466</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">847</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-current portion of deferred revenue</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>29</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">57</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-current portion of other liabilities</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Other liabilities</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>34</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">57</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Deferred Revenue</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following table presents changes in the deferred revenue balances during 2021 and 2020:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>603</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">891</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Amounts invoice</span></span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">d and revenue deferred</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,404</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,209</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Recognition of deferred revenue</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(4,794</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(3,497</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,213</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">603</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div>
</ifrs-full:DisclosureOfOtherLiabilitiesExplanatory>
<pcom:DisclosureOfDetailedInformationAboutOtherLiabilitiesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304051529393">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; padding-left: 76.55pt; text-indent: -76.55pt; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Foreign exchange forward contracts designated as cash flow hedges</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>282</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Current portion of deferred revenue</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,184</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">546</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Other liabilities</span></span>  </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">301</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Current portion of other liabilities</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,466</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">847</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-current portion of deferred revenue</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>29</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">57</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Non-current portion of other liabilities</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>Other liabilities</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>34</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">57</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table>
</pcom:DisclosureOfDetailedInformationAboutOtherLiabilitiesExplanatory>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedgesLiability contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225152024402" unitRef="USD"> 282000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedgesLiability>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedgesLiability contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225152147086" unitRef="USD"> 0 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedgesLiability>
<ifrs-full:CurrentDeferredIncomeOtherThanCurrentContractLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225152206403" unitRef="USD"> 1184000 </ifrs-full:CurrentDeferredIncomeOtherThanCurrentContractLiabilities>
<ifrs-full:CurrentDeferredIncomeOtherThanCurrentContractLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225152216848" unitRef="USD"> 546000 </ifrs-full:CurrentDeferredIncomeOtherThanCurrentContractLiabilities>
<pcom:CurrentPortionOfOtherLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225152516763" unitRef="USD"> 0 </pcom:CurrentPortionOfOtherLiabilities>
<pcom:CurrentPortionOfOtherLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225152522395" unitRef="USD"> 301000 </pcom:CurrentPortionOfOtherLiabilities>
<ifrs-full:OtherCurrentLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225152543529" unitRef="USD"> 1466000 </ifrs-full:OtherCurrentLiabilities>
<ifrs-full:OtherCurrentLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225152546925" unitRef="USD"> 847000 </ifrs-full:OtherCurrentLiabilities>
<ifrs-full:NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225152618145" unitRef="USD"> 29000 </ifrs-full:NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities>
<ifrs-full:NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225152627488" unitRef="USD"> 57000 </ifrs-full:NoncurrentDeferredIncomeOtherThanNoncurrentContractLiabilities>
<pcom:NonCurrentPortionOfOtherLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304051414590_xbrl_20210225152516763" unitRef="USD"> 5000 </pcom:NonCurrentPortionOfOtherLiabilities>
<pcom:NonCurrentPortionOfOtherLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304051414590_xbrl_20210225152522395" unitRef="USD"> 0 </pcom:NonCurrentPortionOfOtherLiabilities>
<ifrs-full:OtherNoncurrentLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225152705119" unitRef="USD"> 34000 </ifrs-full:OtherNoncurrentLiabilities>
<ifrs-full:OtherNoncurrentLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225152710095" unitRef="USD"> 57000 </ifrs-full:OtherNoncurrentLiabilities>
<ifrs-full:DisclosureOfDeferredIncomeExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304051539983">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="vertical-align: bottom; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>603</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">891</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Amounts invoice</span></span><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">d and revenue deferred</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>5,404</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">3,209</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Recognition of deferred revenue</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(4,794</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(3,497</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Balance, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>1,213</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">603</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table>
</ifrs-full:DisclosureOfDeferredIncomeExplanatory>
<ifrs-full:DeferredIncomeOtherThanContractLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225151513288" unitRef="USD"> 603000 </ifrs-full:DeferredIncomeOtherThanContractLiabilities>
<ifrs-full:DeferredIncomeOtherThanContractLiabilities contextRef="C_20191231" decimals="-3" id="Fxbrl_20210225151021680" unitRef="USD"> 891000 </ifrs-full:DeferredIncomeOtherThanContractLiabilities>
<pcom:AmountsInvoicedAndRevenueDeferred contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225151455168" unitRef="USD"> 5404000 </pcom:AmountsInvoicedAndRevenueDeferred>
<pcom:AmountsInvoicedAndRevenueDeferred contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225151038200" unitRef="USD"> 3209000 </pcom:AmountsInvoicedAndRevenueDeferred>
<pcom:RecognitionOfDeferredIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225151405303" unitRef="USD"> 4794000 </pcom:RecognitionOfDeferredIncome>
<pcom:RecognitionOfDeferredIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225151805322" unitRef="USD"> 3497000 </pcom:RecognitionOfDeferredIncome>
<ifrs-full:DeferredIncomeOtherThanContractLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225151119575" unitRef="USD"> 1213000 </ifrs-full:DeferredIncomeOtherThanContractLiabilities>
<ifrs-full:DeferredIncomeOtherThanContractLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225151110607" unitRef="USD"> 603000 </ifrs-full:DeferredIncomeOtherThanContractLiabilities>
<ifrs-full:DisclosureOfIssuedCapitalExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210116030651436">
<div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>16. CAPITAL AND OTHER COMPONENTS OF EQUITY</b></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Share Offering</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">In March 2021, the Corporation completed an underwritten public offering of 1,687,510 common shares at a price of CAD $18.75 per common share, for aggregate gross proceeds of $25,129 (CAD $31,641), which included 220,110 common shares purchased by the underwriters pursuant to the exercise of the over-allotment option. The total net proceeds of the equity financing was $23,275, after deducting underwriters' fees and other share issuance costs of the offering of $1,854.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Accumulated other comprehensive income</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Accumulated other comprehensive income is comprised of the unrealized gains/losses on cash flow hedges and the cumulative translation adjustment for the translation of subsidiary accounts where non-USD functional currency balances are translated to the functional currency of the Corporation. The hedging reserve comprises the effective portion of the cumulative net change in the fair value of cash flow hedging instruments related to hedging transactions that have not yet settled.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Normal Course Issuer Bid ("NCIB")</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Board of Directors of the Corporation approved a plan to repurchase the Corporation's common shares. On August 14, 2019, the NCIB program was renewed with a total of 679,034 shares to be repurchased under this 2019 plan (the "2019 Repurchase"), representing 5% of the Corporation's 13,580,692 shares issued and outstanding as of July 31, 2019. The Corporation entered into an automatic share purchase plan with a broker in order to facilitate the 2019 Repurchase.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">On September 9, 2020, the NCIB program was renewed with a total of 661,370 shares to be repurchased under this 2020 plan, representing 5% of the Corporation's 13,227,407 shares issued and outstanding as of August 31, 2020. The Corporation entered into an automatic share purchase plan with a broker to facilitate potential repurchases.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">On September 9, 2021, the NCIB program was renewed with a total of 746,992 shares to be repurchased under this 2021 plan, representing 5% of the Corporation's 14,939,842 shares issued and outstanding as of August 31, 2021. The Corporation entered into an automatic share purchase plan with a broker to facilitate potential repurchases.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The primary purpose of the NCIB repurchases is for cancellation. Under the automatic share purchase plan, the Corporation may repurchase shares at times when the Corporation would ordinarily not be permitted to due to regulatory restrictions or self-imposed blackout periods. Repurchases will be made from time to time at the brokers' discretion, based upon parameters prescribed by the Corporation's written agreement. Repurchases may be effected through the facilities of the TSX, the NASDAQ or other alternative trading systems in the United States and Canada. The actual number of common shares purchased and the timing of such purchases will be determined by the broker considering market conditions, stock prices, the Corporation's cash position and other factors.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">During the year ended December 31, 2021, the Corporation did not repurchase and cancel any common shares under its NCIB program. During the year ended December 31, 2020, the Corporation repurchased and cancelled 67,483 common shares at an aggregate purchase price of $1,042, resulting in a reduction of share capital and contributed surplus of $238 and $804, respectively.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfIssuedCapitalExplanatory>
<pcom:SharesIssuedNetOfIssuanceCostsAndTaxes contextRef="C_20210301to20210331_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20210225154526031" unitRef="shares"> 1687510 </pcom:SharesIssuedNetOfIssuanceCostsAndTaxes>
<pcom:SharesIssuedDuringPeriodPricePerShare contextRef="C_20210331_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="2" id="Fxbrl_20220304055319532" unitRef="CAD_per_Share"> 18.75 </pcom:SharesIssuedDuringPeriodPricePerShare>
<ifrs-full:ProceedsFromIssuingShares contextRef="C_20210301to20210331" decimals="-3" id="Fxbrl_20220304055401789" unitRef="USD"> 25129000 </ifrs-full:ProceedsFromIssuingShares>
<ifrs-full:ProceedsFromIssuingShares contextRef="C_20210301to20210331" decimals="-3" id="Fxbrl_20220304055432408" unitRef="CAD"> 31641000 </ifrs-full:ProceedsFromIssuingShares>
<pcom:SharesPurchasedByUnderwriters contextRef="C_20210301to20210331" decimals="INF" id="Fxbrl_20220309214326878" unitRef="shares"> 220110 </pcom:SharesPurchasedByUnderwriters>
<pcom:ProceedsFromEquityFinancing contextRef="C_20210301to20210331" decimals="-3" id="Fxbrl_20220304055500631" unitRef="USD"> 23275000 </pcom:ProceedsFromEquityFinancing>
<ifrs-full:ShareIssueRelatedCost contextRef="C_20210301to20210331" decimals="-3" id="Fxbrl_20220304055517253" unitRef="USD"> 1854000 </ifrs-full:ShareIssueRelatedCost>
<pcom:NumberOfSharesEligibleToBeRepurchasedUnderNormalCourseIssuerBid contextRef="C_20190814" decimals="INF" id="Fxbrl_20210225154655792" unitRef="shares"> 679034 </pcom:NumberOfSharesEligibleToBeRepurchasedUnderNormalCourseIssuerBid>
<pcom:RepurchaseAmountPercentage contextRef="C_20190731" decimals="2" id="Fxbrl_20210225155323388" unitRef="pure"> 0.05 </pcom:RepurchaseAmountPercentage>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20190731" decimals="INF" id="Fxbrl_202102251553314500" unitRef="shares"> 13580692 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:NumberOfSharesIssued contextRef="C_20190731" decimals="INF" id="Fxbrl_20210225155331450" unitRef="shares"> 13580692 </ifrs-full:NumberOfSharesIssued>
<pcom:NumberOfSharesEligibleToBeRepurchasedUnderNormalCourseIssuerBid contextRef="C_20200909" decimals="INF" id="Fxbrl_20210225155528879" unitRef="shares"> 661370 </pcom:NumberOfSharesEligibleToBeRepurchasedUnderNormalCourseIssuerBid>
<pcom:RepurchaseAmountPercentage contextRef="C_20200831" decimals="2" id="Fxbrl_20210225154516504" unitRef="pure"> 0.05 </pcom:RepurchaseAmountPercentage>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20200831" decimals="INF" id="Fxbrl_202102251548130560" unitRef="shares"> 13227407 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:NumberOfSharesIssued contextRef="C_20200831" decimals="INF" id="Fxbrl_20210225154813056" unitRef="shares"> 13227407 </ifrs-full:NumberOfSharesIssued>
<pcom:NumberOfSharesEligibleToBeRepurchasedUnderNormalCourseIssuerBid contextRef="C_20210909" decimals="INF" id="Fxbrl_20220304172131899" unitRef="shares"> 746992 </pcom:NumberOfSharesEligibleToBeRepurchasedUnderNormalCourseIssuerBid>
<pcom:RepurchaseAmountPercentage contextRef="C_20210831" decimals="2" id="Fxbrl_20220304172159974" unitRef="pure"> 0.05 </pcom:RepurchaseAmountPercentage>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20210831" decimals="INF" id="Fxbrl_202203041723144320" unitRef="shares"> 14939842 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:NumberOfSharesIssued contextRef="C_20210831" decimals="INF" id="Fxbrl_20220304172314432" unitRef="shares"> 14939842 </ifrs-full:NumberOfSharesIssued>
<pcom:SharesRepurchasedShares contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="INF" id="Fxbrl_20210225155705771" unitRef="shares"> 67483 </pcom:SharesRepurchasedShares>
<ifrs-full:PurchaseOfTreasuryShares contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225155739402" unitRef="USD"> 1042000 </ifrs-full:PurchaseOfTreasuryShares>
<ifrs-full:PurchaseOfTreasuryShares contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullIssuedCapitalMember" decimals="-3" id="Fxbrl_20210225155759360" unitRef="USD"> 238000 </ifrs-full:PurchaseOfTreasuryShares>
<ifrs-full:PurchaseOfTreasuryShares contextRef="C_20200101to20201231_ifrsfullComponentsOfEquityAxis_ifrsfullAdditionalPaidinCapitalMember" decimals="-3" id="Fxbrl_20210225155810081" unitRef="USD"> 804000 </ifrs-full:PurchaseOfTreasuryShares>
<ifrs-full:DisclosureOfEarningsPerShareExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304055941745">
<div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>17. LOSS PER SHARE</b></span></span></p> <div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The following table sets forth the computation of basic and diluted loss per share:</span></span></p> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-top: 0.7pt; padding-right: 5.75pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Net loss available to common shareholders for basic and diluted loss per share</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(344</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(5,357</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Weighted average</span></span>  <span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> number of common shares outstanding - basic</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>14,524,591</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">13,222,707</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Effect of dilutive securities</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Weighted average number of common shares outstanding - diluted</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>14,524,591</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">13,222,707</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Loss per share - reported</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; padding-top: 0.32pt; vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-indent: 28.35pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Basic</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(0.02</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(0.41</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-top: 0.32pt; vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; border-bottom: 2.25pt double #000000; text-indent: 28.35pt; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-indent: 28.35pt;">Diluted</span></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(0.02</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(0.41</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Diluted loss per share represents the net loss per share if instruments convertible into common shares had been converted at the beginning of the period, or at the time of issuance, if later. In determining diluted earnings per share, the weighted average number of common shares outstanding is increased by the number of shares that would have been issued if all share options with an issue price below the average share price for the period had been exercised at the beginning of the period, or at the time of issuance, if later. The weighted average number of common shares outstanding is also decreased by the number of common shares that could have been repurchased on the open market at the average share price for the period by using the proceeds from the exercise of share options. Share options with a strike price above the average share price for the period are not adjusted because including them would be anti-dilutive.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at December 31, 2021, 997,200 options (2020 - 1,021,156) were excluded from the diluted weighted average number of common shares outstanding calculation as their effect would have been anti-dilutive. The average market value of the Corporation's shares for purposes of calculating the dilutive effect of share options was based on quoted market prices for the period during which the options were outstanding.</span></span></p> </div> </div> </div> </div>
</ifrs-full:DisclosureOfEarningsPerShareExplanatory>
<ifrs-full:EarningsPerShareExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304055923555">
<table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-top: 0.7pt; padding-right: 5.75pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>2021</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">2020</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Net loss available to common shareholders for basic and diluted loss per share</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(344</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(5,357</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Weighted average</span></span>  <span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"> number of common shares outstanding - basic</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>14,524,591</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">13,222,707</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Effect of dilutive securities</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>-</b></span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">-</span></span></td> <td style="padding-top: 0.7pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Weighted average number of common shares outstanding - diluted</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>14,524,591</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">13,222,707</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Loss per share - reported</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right; background-color: #e6efff;"> </td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; padding-top: 0.32pt; vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; text-indent: 28.35pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Basic</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(0.02</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 1%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 12%; text-align: right;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(0.41</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; width: 2%; text-align: left;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> <tr> <td style="padding-top: 0.32pt; vertical-align: bottom; padding-right: 5.75pt; padding-left: 5.75pt; border-bottom: 2.25pt double #000000; text-indent: 28.35pt; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-indent: 28.35pt;">Diluted</span></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>$</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>(0.02</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>)</b></span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">$</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">(0.41</span></span></td> <td style="padding-top: 0.32pt; vertical-align: bottom; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">)</span></span></td> </tr> </table>
</ifrs-full:EarningsPerShareExplanatory>
<ifrs-full:ProfitLoss contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225123500351" unitRef="USD"> -344000 </ifrs-full:ProfitLoss>
<ifrs-full:ProfitLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210116035151740" unitRef="USD"> -5357000 </ifrs-full:ProfitLoss>
<ifrs-full:WeightedAverageShares contextRef="C_20210101to20211231" decimals="INF" id="Fxbrl_20210116035115591" unitRef="shares"> 14524591 </ifrs-full:WeightedAverageShares>
<ifrs-full:WeightedAverageShares contextRef="C_20200101to20201231" decimals="INF" id="Fxbrl_20210116035156984" unitRef="shares"> 13222707 </ifrs-full:WeightedAverageShares>
<ifrs-full:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares contextRef="C_20210101to20211231" decimals="INF" id="Fxbrl_20210116035118393" unitRef="shares"> 0 </ifrs-full:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares>
<ifrs-full:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares contextRef="C_20200101to20201231" decimals="INF" id="Fxbrl_20210116035159264" unitRef="shares"> 0 </ifrs-full:DilutiveEffectOfShareOptionsOnNumberOfOrdinaryShares>
<ifrs-full:AdjustedWeightedAverageShares contextRef="C_20210101to20211231" decimals="INF" id="Fxbrl_20210116035121080" unitRef="shares"> 14524591 </ifrs-full:AdjustedWeightedAverageShares>
<ifrs-full:AdjustedWeightedAverageShares contextRef="C_20200101to20201231" decimals="INF" id="Fxbrl_20210116035202172" unitRef="shares"> 13222707 </ifrs-full:AdjustedWeightedAverageShares>
<ifrs-full:BasicEarningsLossPerShare contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210225123608345" unitRef="USD_per_Share"> -0.02 </ifrs-full:BasicEarningsLossPerShare>
<ifrs-full:BasicEarningsLossPerShare contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210116035204836" unitRef="USD_per_Share"> -0.41 </ifrs-full:BasicEarningsLossPerShare>
<ifrs-full:DilutedEarningsLossPerShare contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210225123925966" unitRef="USD_per_Share"> -0.02 </ifrs-full:DilutedEarningsLossPerShare>
<ifrs-full:DilutedEarningsLossPerShare contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210116035207077" unitRef="USD_per_Share"> -0.41 </ifrs-full:DilutedEarningsLossPerShare>
<pcom:AntiDilutiveSharesExcludedFromDilutedWeightedAverageNumberOfShares contextRef="C_20210101to20211231" decimals="INF" id="Fxbrl_20210225123124041" unitRef="shares"> 997200 </pcom:AntiDilutiveSharesExcludedFromDilutedWeightedAverageNumberOfShares>
<pcom:AntiDilutiveSharesExcludedFromDilutedWeightedAverageNumberOfShares contextRef="C_20200101to20201231" decimals="INF" id="Fxbrl_20210225123132564" unitRef="shares"> 1021156 </pcom:AntiDilutiveSharesExcludedFromDilutedWeightedAverageNumberOfShares>
<ifrs-full:DisclosureOfDebtSecuritiesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304060536852">
<div> <div> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><b>18. LONG TERM DEBT</b></span></span></p> </div> <div> <div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">On December 10, 2019, the Corporation entered into a $50,000 senior secured revolving credit facility with the Royal Bank of Canada and the Bank of Nova Scotia. The credit facility is available for general corporate purposes, including the financing of working capital, capital expenditures and acquisitions. This credit facility has a three-year maturity with no fixed repayment dates prior to the end of the three-year term ending December 10, 2022. Depending on the type of advance, interest rates under the credit facility are based on Canada prime rate, US base rate, Bankers' Acceptance (BA), London Interbank Offered Rate (LIBOR) or Euro Interbank Offered Rate (EURIBOR) plus an additional 0.75% to 2.00%. </span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">On November 23, 2020, the Corporation entered into an agreement with the lenders to amend the existing senior secured credit facility (the "Amendment"). Under the terms of the Amendment, the financial covenants which included the net senior leverage ratio, the interest coverage ratio, and the fixed charge coverage ratio were replaced through to June 30, 2021 with a minimum Adjusted EBITDA and a minimum liquidity test, with the Corporation agreeing to extend the Minimum Adjusted EBITDA test two additional quarters. Under the Amendment, the Corporation also agreed to reduce the facility size from $50,000 to $40,000. The Corporation also agreed to not initiate any purchases under the NCIB program and to restrict payments related to the RSU plan up to June 30, 2021. The amended credit facility also included an anti-cash hoarding clause, which required a repayment of excess cash borrowings when the Corporation's unrestricted cash and cash equivalents, plus amounts receivable from payment processors less amounts owing to loyalty partners, exceeds $25,000. Beginning in the third quarter of 2021, this amount was increased to $30,000. On November 10, 2021, the Corporation entered into an agreement with the lenders to further amend the senior secured credit facility to revise the Minimum Adjusted EBITDA requirement for the fourth quarter of 2021.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">Under the Amendment on November 23, 2020, the Corporation has negotiated with the lenders to replace London Interbank Offered Rate (LIBOR) with the Secured Overnight Financing Rate (SOFR) as the recommended benchmark replacement. Drawdowns and advances under the amended credit facility are based on Canada prime rate, US base rate, Bankers' Acceptance (BA), Secured Overnight Financing Rate (SOFR) or Euro Interbank Offered Rate (EURIBOR) plus an additional 1.75% to 2.75%.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">As at December 31, 2020, the Corporation had a one month LIBOR Advance of $15,000 outstanding at an interest rate of 2.94% under the credit facility. At the end of the fourth quarter of 2020, the Corporation's cash levels increased to an amount which triggered a repayment of $3,500 under the anti-cash hoarding clause of the amended credit facility. This repayment was made subsequent to the 2020 year end and was presented as current portion of long term debt on the consolidated statements of financial position as at December 31, 2020. The remaining balance of $11,500 was recorded as long term debt on the consolidated statements of financial position and was subsequently repaid during the first quarter of 2021.</span></span></p> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">For the remainder of the year and as at December 31, 2021, the Corporation did not have any borrowings on the senior secured credit facility.</span></span><br/> </p> <div> </div> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation was in compliance with all applicable covenants under the amended credit facility agreement as at December 31, 2021 and 2020.</span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;"><span style="text-decoration: underline;"><i>Capital management</i></span></span></span></p> <p style="text-align: justify;"><span style="font-family: Times New Roman,Times,serif;"><span style="font-size: 10pt;">The Corporation's financial strategy is designed and formulated to maintain a flexible capital structure to allow the Corporation the ability to respond to changes in economic conditions and the risk characteristics of the underlying assets. In order to maintain or adjust its capital structure, the Corporation could issue new shares, repurchase shares, approve regular or special dividends or issue debt. The above noted credit facility provides the Corporation with additional financial flexibility. The Corporation's senior management is responsible for managing capital through regular reviews of financial information to ensure sufficient resources are available to meet operating requirements and investments to support its long term growth strategy. The Board of Directors is responsible for overseeing this process. The Corporation's financing and refinancing decisions are made on a specific transaction basis and depend on such things as the Corporation's needs and market and economic conditions at the time of the transaction. The Corporation may invest in long or short term investments depending on liquidity requirements. The Corporation does not have any externally imposed capital compliance requirements other than those required to maintain its credit facility.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfDebtSecuritiesExplanatory>
<pcom:SecuredRevolvingCreditFacility contextRef="C_20191210_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225143206372" unitRef="USD"> 50000000 </pcom:SecuredRevolvingCreditFacility>
<ifrs-full:BorrowingsMaturity contextRef="C_20191201to20191210_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" id="Fxbrl_20210225143236646"> three-year maturity </ifrs-full:BorrowingsMaturity>
<ifrs-full:BorrowingsAdjustmentToInterestRateBasis contextRef="C_20191210_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember_ifrsfullRangeAxis_ifrsfullBottomOfRangeMember" decimals="4" id="Fxbrl_20210225143251963" unitRef="pure"> 0.0075 </ifrs-full:BorrowingsAdjustmentToInterestRateBasis>
<ifrs-full:BorrowingsAdjustmentToInterestRateBasis contextRef="C_20191210_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember_ifrsfullRangeAxis_ifrsfullTopOfRangeMember" decimals="4" id="Fxbrl_20210225143302244" unitRef="pure"> 0.0200 </ifrs-full:BorrowingsAdjustmentToInterestRateBasis>
<pcom:RevisedSecuredRevolvingCreditFacility contextRef="C_20201123_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225152206096" unitRef="USD"> 40000000 </pcom:RevisedSecuredRevolvingCreditFacility>
<pcom:LimitUnderAntiCashHoardingClause contextRef="C_20201123_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225152313764" unitRef="USD"> 25000000 </pcom:LimitUnderAntiCashHoardingClause>
<pcom:RevisedLimitUnderAntiCashHoardingClause contextRef="C_20210701_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225152335535" unitRef="USD"> 30000000 </pcom:RevisedLimitUnderAntiCashHoardingClause>
<ifrs-full:BorrowingsAdjustmentToInterestRateBasis contextRef="C_20201123_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember_ifrsfullRangeAxis_ifrsfullBottomOfRangeMember" decimals="4" id="Fxbrl_20210225152436249" unitRef="pure"> 0.0175 </ifrs-full:BorrowingsAdjustmentToInterestRateBasis>
<ifrs-full:BorrowingsAdjustmentToInterestRateBasis contextRef="C_20201123_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember_ifrsfullRangeAxis_ifrsfullTopOfRangeMember" decimals="4" id="Fxbrl_20210225152440202" unitRef="pure"> 0.0275 </ifrs-full:BorrowingsAdjustmentToInterestRateBasis>
<ifrs-full:Borrowings contextRef="C_20201231_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225154027912" unitRef="USD"> 15000000 </ifrs-full:Borrowings>
<ifrs-full:BorrowingsInterestRate contextRef="C_20201231_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="4" id="Fxbrl_20210225154104702" unitRef="pure"> 0.0294 </ifrs-full:BorrowingsInterestRate>
<ifrs-full:CurrentPortionOfLongtermBorrowings contextRef="C_20201231_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225154131116" unitRef="USD"> 3500000 </ifrs-full:CurrentPortionOfLongtermBorrowings>
<ifrs-full:LongtermBorrowings contextRef="C_20201231_ifrsfullBorrowingsByNameAxis_pcomFacilityOneMember" decimals="-3" id="Fxbrl_20210225154813777" unitRef="USD"> 11500000 </ifrs-full:LongtermBorrowings>
<ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304121920524">
<div> <p style="margin-left: 76.55pt; text-indent: -76.55pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>19. </b><b>SHARE-BASED COMPENSATION</b></span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2021, the Corporation had two share-based compensation plans for its employees: a share option plan and a share unit plan.</span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Share option plan</span></span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Under the share option plan, employees are periodically granted options to purchase common shares at prices not less than the market price of the common shares on the day prior to the date of grant. The fair value of each option grant is estimated at the date of grant using the Black-Scholes option pricing model. Expected volatility is determined by the amount the Corporation's daily share price fluctuated over a period commensurate with the expected life of the options. During the year ended 2021 and 2020, the Corporation did not grant any options under this plan.</span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the year ended December 31, 2021, the Corporation recognized expense of $381 related to its share option plan.</span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In 2020, the adverse impact of COVID-19 pandemic on the business has adversely affected the probability of achieving certain performance thresholds of the performance options previously granted. During the first and the fourth quarters of 2020, the Corporation used the modified grant-date method and reassessed the probability of achieving the specified performance metrics for the performance options based on the most likely outcome, which resulted in a recovery of share option expense for 2020. During 2020, the Corporation recognized a recovery of employment costs of $464 related to its share option plan.</span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Subsequent to the year ended December 31, 2021, the Corporation modified certain non-market performance conditions of its performance option plan. The Corporation accounted for the modification, which will result in a one-time additional share option expense adjustment in the approximate range of $1.3 million to $1.7 million relating to 2021 and prior years, to be recorded in the first quarter of 2022.</span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The share option plan authorized the number of options for grant to be determined based on 10% of the larger of the outstanding shares as at March 2, 2016 or any time thereafter. The options available for grant as at December 31, 2021 and 2020 are shown in the table below:</span></span></p> <div> </div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 41.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Shares outstanding as at March 2, 2016</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>15,298,602</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15,298,602</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">    Percentage of shares outstanding</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10%</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10%</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of options authorized</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,529,860</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,529,860</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">    Less: options issued & outstanding</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(997,200</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,021,156</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options available for grant</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>532,660</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">508,704</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2021, 997,200 performance options were outstanding (2020 - 997,200 performance options and 23,956 options). A summary of the status of the Corporation's share option plan as of December 31, 2021 and 2020, and changes during the years ended on those dates is presented below.</span></span></p> <div> <div> <div> <div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number<br/>of<br/>Options</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted Average<br/>Exercise Price </b><br/><b>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of<br/>Options</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted Average<br/>Exercise Price<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,021,156</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14.54</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,321,288</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.26</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(23,956</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10.50</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(150,511</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12.19</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expired and forfeited</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(149,621</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.46</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">End of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>997,200</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14.63</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,021,156</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.54</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercisable at end of year</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">23,956</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10.50</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div> </div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>For the year ended December 31, 2021:</b></span></span></p> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="7" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Options outstanding</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Options exercisable</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Range of<br/>Exercise Prices<br/>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of<br/>options</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average<br/>remaining<br/>contractual life<br/>(years)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted<br/>average<br/>exercise price<br/>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number<br/>of<br/>options</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted<br/>average<br/>exercise price<br/>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$10.00 to $14.99</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>745,200</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 2.95 </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13.93</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$15.00 to $19.99</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>252,000</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 3.63 </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16.72</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>997,200</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31, 2020:</span></span></p> </div> </div> </div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="7" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options outstanding</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options exercisable</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Range of<br/>Exercise Prices<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of<br/>options</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted average<br/>remaining contractual<br/>life (years)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted<br/>average<br/>exercise price<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number<br/>of<br/>options</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted<br/>average<br/>exercise price<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$5.00 to $9.99</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,570</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.19 </span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9.89</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,570</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9.89</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$10.00 to $14.99</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">754,586</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.91 </span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">13.90</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,386</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11.45</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$15.00 to $19.99</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">252,000</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 4.63 </span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16.72</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,021,156</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">23,956</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-decoration: underline;">Share unit plan</span></span></span></p> </div> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During 2021, 287,431 share units were granted (2020 - 522,231). As at December 31, 2021, 486,947 RSUs and 39,244 PSUs were outstanding, respectively (2020 - 570,126 RSUs and no PSUs).</span></span></p> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During 2021, the Corporation recognized employment costs of $6,272 (2020 - $3,593) related to its share unit plan.</span></span></p> </div> </div> </div> <div> </div> <div> <div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"> </p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of Share Units </b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted Average Fair Value (in CAD$)</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at January 1, 2021</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>570,126</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$15.06</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>287,431</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$17.67</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(301,137)</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$14.26</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Forfeited</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(30,229)</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$14.85</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; width: 33%; background-color: #e6efff;"> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2021</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>526,191</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$16.95</b></span></span></p> </td> </tr> <tr> <td style="width: 33%; padding-right: 5.4pt; height: 25px; padding-left: 5.4pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="width: 33%; padding-right: 5.4pt; height: 25px; padding-left: 5.4pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="width: 33%; padding-right: 5.4pt; height: 25px; padding-left: 5.4pt; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"> </p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of Share Units</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted Average Fair Value (in CAD$)</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at January 1, 2020</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">496,942</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.63</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">522,231</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$15.36</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(400,490)</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.99</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Forfeited</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,557)</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.53</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2020</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">570,126</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$15.06</span></span></p> </td> </tr> </table> </div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Under the Share Unit Plan, share units can be settled in cash or shares at the Corporation's discretion. The Corporation intends to settle all share units in equity at the end of the vesting period. To fulfill this obligation, the Corporation has appointed a trustee to administer the program and purchase shares from the open market through a share purchase trust on a periodic basis. During 2021, 188,000 shares (2020 - <span style="-sec-ix-hidden: Fxbrl_20220304120845149;">nil</span>) were purchased by the trust at a cost of $3,257 (2020 - <span style="-sec-ix-hidden: Fxbrl_20220304120912785;">nil</span>). The Corporation paid certain withholding taxes in cash rather than reselling shares held in trust into the market. During 2021, 301,137 RSUs (2019 - 400,490) vested, for which the Corporation settled 152,424 RSUs (2020 - 291,608) through the issuance of shares held in trust and paid $2,527 (2020 - $1,209) of withholding taxes. As at December 31, 2021, 231,282 of the Corporation's common shares were held in trust for this purpose (2020 - 195,706).</span></span></p> </div> </div> </div> </div> </div> </div> </div>
</ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory>
<pcom:ShareOptionPlanExpense contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304101259070" unitRef="USD"> 381000 </pcom:ShareOptionPlanExpense>
<pcom:ShareOptionPlanEmploymentExpenseRecovery contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304093708154" unitRef="USD"> -464000 </pcom:ShareOptionPlanEmploymentExpenseRecovery>
<pcom:AdjustmentOfAdditionalShareOptionExpense contextRef="C_20220101to20220331_ifrsfullNonadjustingEventsAfterReportingPeriodAxis_pcomSubsequentEventMember_srtRangeAxis_ifrsfullBottomOfRangeMember" decimals="-5" id="Fxbrl_20220304102619961" unitRef="USD"> 1300000 </pcom:AdjustmentOfAdditionalShareOptionExpense>
<pcom:AdjustmentOfAdditionalShareOptionExpense contextRef="C_20220101to20220331_ifrsfullNonadjustingEventsAfterReportingPeriodAxis_pcomSubsequentEventMember_srtRangeAxis_ifrsfullTopOfRangeMember" decimals="-5" id="Fxbrl_20220304102723214" unitRef="USD"> 1700000 </pcom:AdjustmentOfAdditionalShareOptionExpense>
<pcom:PercentageOfSharesOutstanding contextRef="C_20160302" decimals="2" id="Fxbrl_20220304102806160" unitRef="pure"> 0.10 </pcom:PercentageOfSharesOutstanding>
<pcom:DisclosureOfDetailedInformationAboutStockOptionsAvailableForGrantExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210118132022526">
<div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 41.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Shares outstanding as at March 2, 2016</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>15,298,602</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15,298,602</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">    Percentage of shares outstanding</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10%</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10%</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of options authorized</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,529,860</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,529,860</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">    Less: options issued & outstanding</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(997,200</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,021,156</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options available for grant</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>532,660</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">508,704</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div>
</pcom:DisclosureOfDetailedInformationAboutStockOptionsAvailableForGrantExplanatory>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20160302" decimals="INF" id="Fxbrl_20210226103626216" unitRef="shares"> 15298602 </ifrs-full:NumberOfSharesOutstanding>
<ifrs-full:NumberOfSharesOutstanding contextRef="C_20160302" decimals="INF" id="Fxbrl_20210226103548454" unitRef="shares"> 15298602 </ifrs-full:NumberOfSharesOutstanding>
<pcom:PercentageOfSharesOutstanding contextRef="C_20160302" decimals="2" id="Fxbrl_20210225100859183" unitRef="pure"> 0.10 </pcom:PercentageOfSharesOutstanding>
<pcom:PercentageOfSharesOutstanding contextRef="C_20160302" decimals="2" id="Fxbrl_20210225100820052" unitRef="pure"> 0.10 </pcom:PercentageOfSharesOutstanding>
<pcom:NumberOfOptionsAuthorizedByShareholders contextRef="C_20160302" decimals="0" id="Fxbrl_20210225100917364" unitRef="Share"> 1529860 </pcom:NumberOfOptionsAuthorizedByShareholders>
<pcom:NumberOfOptionsAuthorizedByShareholders contextRef="C_20160302" decimals="0" id="Fxbrl_20210226103451331" unitRef="Share"> 1529860 </pcom:NumberOfOptionsAuthorizedByShareholders>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20211231" decimals="0" id="Fxbrl_20210225100925828" unitRef="Share"> 997200 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231" decimals="0" id="Fxbrl_20211006095057249" unitRef="Share"> 1021156 </ifrs-full:NumberOfOutstandingShareOptions>
<pcom:OptionsAvailableForGrant contextRef="C_20211231" decimals="0" id="Fxbrl_20210225100931496" unitRef="Share"> 532660 </pcom:OptionsAvailableForGrant>
<pcom:OptionsAvailableForGrant contextRef="C_20201231" decimals="0" id="Fxbrl_20210116050905729" unitRef="Share"> 508704 </pcom:OptionsAvailableForGrant>
<pcom:NumberOfOutstandingPerformanceOptions contextRef="C_20211231_pcomClassesOfUnitsAxis_pcomShareOptionsPlanMember" decimals="0" id="Fxbrl_20220304112955685" unitRef="Share"> 997200 </pcom:NumberOfOutstandingPerformanceOptions>
<pcom:NumberOfOutstandingPerformanceOptions contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomShareOptionsPlanMember" decimals="0" id="Fxbrl_20220309221752264" unitRef="Share"> 997200 </pcom:NumberOfOutstandingPerformanceOptions>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomShareOptionsPlanMember" decimals="0" id="Fxbrl_20220304113048983" unitRef="Share"> 23956 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210225120836104">
<div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number<br/>of<br/>Options</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted Average<br/>Exercise Price </b><br/><b>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of<br/>Options</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted Average<br/>Exercise Price<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,021,156</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14.54</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,321,288</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.26</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercised</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(23,956</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10.50</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(150,511</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12.19</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Expired and forfeited</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(149,621</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.46</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">End of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>997,200</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>14.63</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,021,156</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14.54</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Exercisable at end of year</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">23,956</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10.50</span></span></td> <td style="vertical-align: bottom; border-top: 2.25pt double #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div> </div>
</ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231" decimals="0" id="Fxbrl_20210225120645386_xbrl_20210118100052735" unitRef="Share"> 1021156 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20201231" decimals="2" id="Fxbrl_20210225120645386_xbrl_20210118103816748" unitRef="CAD_per_Share"> 14.54 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20191231" decimals="0" id="Fxbrl_20210225120645386_xbrl_20210118105136668" unitRef="Share"> 1321288 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20191231" decimals="2" id="Fxbrl_20210225120645386_xbrl_20210118105258138" unitRef="CAD_per_Share"> 14.26 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement contextRef="C_20210101to20211231" decimals="0" id="Fxbrl_20210225120645408_xbrl_20210118105410934" unitRef="Share"> 23956 </ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210225120645408_xbrl_20210118105439849" unitRef="CAD_per_Share"> 10.50 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement contextRef="C_20200101to20201231" decimals="0" id="Fxbrl_20210225120645408_xbrl_20210118105416337" unitRef="Share"> 150511 </ifrs-full:NumberOfShareOptionsExercisedInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019 contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210225120645408_xbrl_20210118105444852" unitRef="CAD_per_Share"> 12.19 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisedInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement contextRef="C_20210101to20211231" decimals="0" id="Fxbrl_20210225120645418_xbrl_20210118105511043" unitRef="Share"> 0 </ifrs-full:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 contextRef="C_20210101to20211231" decimals="0" id="Fxbrl_20210225120645418_xbrl_20210118105548352" unitRef="CAD_per_Share"> 0 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement contextRef="C_20200101to20201231" decimals="0" id="Fxbrl_20210225120645418_xbrl_20210118105522225" unitRef="Share"> 149621 </ifrs-full:NumberOfShareOptionsExpiredInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019 contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_20210225120645418_xbrl_20210118105553692" unitRef="CAD_per_Share"> 14.46 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExpiredInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20211231" decimals="0" id="Fxbrl_20210225120645429_xbrl_20210118105614746" unitRef="Share"> 997200 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20211231" decimals="2" id="Fxbrl_20210225120645429_xbrl_20210118105742732" unitRef="CAD_per_Share"> 14.63 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231" decimals="0" id="Fxbrl_20210225120645429_xbrl_20210118105636256" unitRef="Share"> 1021156 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20201231" decimals="2" id="Fxbrl_20210225120645429_xbrl_20210118105747929" unitRef="CAD_per_Share"> 14.54 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20211231" decimals="0" id="Fxbrl_20210225120645438_xbrl_20210118105806643" unitRef="Share"> 0 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20211231" decimals="0" id="Fxbrl_20210225120645438_xbrl_20210118105825171" unitRef="CAD_per_Share"> 0 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20201231" decimals="0" id="Fxbrl_20210225120645438_xbrl_20210118105814016" unitRef="Share"> 23956 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20201231" decimals="2" id="Fxbrl_20210225120645438_xbrl_20210118105829959" unitRef="CAD_per_Share"> 10.50 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304192430079">
<div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="7" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Options outstanding</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Options exercisable</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Range of<br/>Exercise Prices<br/>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of<br/>options</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted average<br/>remaining<br/>contractual life<br/>(years)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted<br/>average<br/>exercise price<br/>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number<br/>of<br/>options</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted<br/>average<br/>exercise price<br/>(in CAD$)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$10.00 to $14.99</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>745,200</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 2.95 </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13.93</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$15.00 to $19.99</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>252,000</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b> 3.63 </b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>16.72</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>997,200</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="7" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options outstanding</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="4" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Options exercisable</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Range of<br/>Exercise Prices<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of<br/>options</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted average<br/>remaining contractual<br/>life (years)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted<br/>average<br/>exercise price<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number<br/>of<br/>options</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted<br/>average<br/>exercise price<br/>(in CAD$)</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$5.00 to $9.99</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,570</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 0.19 </span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9.89</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,570</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9.89</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$10.00 to $14.99</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">754,586</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 3.91 </span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">13.90</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">9,386</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11.45</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$15.00 to $19.99</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">252,000</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"> 4.63 </span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">16.72</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,021,156</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">23,956</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div>
</ifrs-full:DisclosureOfRangeOfExercisePricesOfOutstandingShareOptionsExplanatory>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="0" id="Fxbrl_20210225123130272_xbrl_20210118111707739" unitRef="Share"> 745200 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 contextRef="C_20210101to20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" id="Fxbrl_20210225123130272_xbrl_20210118111556452"> P2Y11M12D </ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="2" id="Fxbrl_20210225123130272_xbrl_20210118111658843" unitRef="CAD_per_Share"> 13.93 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="0" id="Fxbrl_20210225123130272_xbrl_20210118111910712" unitRef="Share"> 0 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="0" id="Fxbrl_20210225123130272_xbrl_20210118111939113" unitRef="CAD_per_Share"> 0 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="0" id="Fxbrl_20210225123130284_xbrl_20210118111710402" unitRef="Share"> 252000 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 contextRef="C_20210101to20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" id="Fxbrl_20210225123130284_xbrl_20210118111606571"> P3Y7M17D </ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="2" id="Fxbrl_20210225123130284_xbrl_20210118111701676" unitRef="CAD_per_Share"> 16.72 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="0" id="Fxbrl_20210225123130284_xbrl_20210118111913688" unitRef="Share"> 0 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20211231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="0" id="Fxbrl_20210225123130284_xbrl_20210118111941401" unitRef="CAD_per_Share"> 0 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20211231" decimals="0" id="Fxbrl_20220304115035260" unitRef="Share"> 997200 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20211231" decimals="0" id="Fxbrl_20220304115047356" unitRef="Share"> 0 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomFiveZeroZeroToNineNineNineMember" decimals="0" id="Fxbrl_20210225123343785_xbrl_20210118113658813" unitRef="Share"> 14570 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 contextRef="C_20200101to20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomFiveZeroZeroToNineNineNineMember" id="Fxbrl_20210225123343785_xbrl_20210118113913003"> P0Y2M8D </ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomFiveZeroZeroToNineNineNineMember" decimals="2" id="Fxbrl_20210225123343785_xbrl_20210118114045523" unitRef="CAD_per_Share"> 9.89 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomFiveZeroZeroToNineNineNineMember" decimals="0" id="Fxbrl_20210225123343785_xbrl_20210118114121675" unitRef="Share"> 14570 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomFiveZeroZeroToNineNineNineMember" decimals="2" id="Fxbrl_20210225123343785_xbrl_20210118114232566" unitRef="CAD_per_Share"> 9.89 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="0" id="Fxbrl_20210225123343798_xbrl_20210118113717058" unitRef="Share"> 754586 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 contextRef="C_20200101to20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" id="Fxbrl_20210225123343798_xbrl_20210118114011378"> P3Y10M28D </ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="2" id="Fxbrl_20210225123343798_xbrl_20210118114051178" unitRef="CAD_per_Share"> 13.90 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="0" id="Fxbrl_20210225123343798_xbrl_20210118114150127" unitRef="Share"> 9386 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneZeroZeroZeroToOneFourNineNineMember" decimals="2" id="Fxbrl_20210225123343798_xbrl_20210118114237735" unitRef="CAD_per_Share"> 11.45 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="0" id="Fxbrl_20210225123343811_xbrl_20210118113720056" unitRef="Share"> 252000 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019 contextRef="C_20200101to20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" id="Fxbrl_20210225123343811_xbrl_20210118114015584"> P4Y7M17D </ifrs-full:WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019 contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="2" id="Fxbrl_20210225123343811_xbrl_20210118114053480" unitRef="CAD_per_Share"> 16.72 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="0" id="Fxbrl_20210225123343811_xbrl_20210118114155471" unitRef="Share"> 0 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019 contextRef="C_20201231_ifrsfullRangesOfExercisePricesForOutstandingShareOptionsAxis_pcomOneFiveZeroZeroToOneNineNineNineMember" decimals="0" id="Fxbrl_20210225123343811_xbrl_20210118114240983" unitRef="CAD_per_Share"> 0 </ifrs-full:WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019>
<ifrs-full:NumberOfOutstandingShareOptions contextRef="C_20201231" decimals="0" id="Fxbrl_20210225123219845" unitRef="Share"> 1021156 </ifrs-full:NumberOfOutstandingShareOptions>
<ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement contextRef="C_20201231" decimals="0" id="Fxbrl_20210225123334045" unitRef="Share"> 23956 </ifrs-full:NumberOfShareOptionsExercisableInSharebasedPaymentArrangement>
<pcom:NumberOfUnitsGrantedDuringYear contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304115834326" unitRef="Share"> 287431 </pcom:NumberOfUnitsGrantedDuringYear>
<pcom:NumberOfUnitsGrantedDuringYear contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304115850201" unitRef="Share"> 522231 </pcom:NumberOfUnitsGrantedDuringYear>
<pcom:NumberOfShareUnits contextRef="C_20211231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304115901116" unitRef="Share"> 486947 </pcom:NumberOfShareUnits>
<pcom:NumberOfShareUnitsOutstandingUnderShareUnitPlan contextRef="C_20211231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304120001660" unitRef="Share"> 39244 </pcom:NumberOfShareUnitsOutstandingUnderShareUnitPlan>
<pcom:NumberOfShareUnits contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304120032060" unitRef="Share"> 570126 </pcom:NumberOfShareUnits>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="-3" id="Fxbrl_20220304120118611" unitRef="USD"> 6272000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="-3" id="Fxbrl_20220304120145011" unitRef="USD"> 3593000 </ifrs-full:ExpenseFromSharebasedPaymentTransactionsWithEmployees>
<pcom:DisclosureOfRestrictedShareUnitsAndPerformanceShareUnitsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210225124551180">
<div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt;"> <tr> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"> </p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Number of Share Units </b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Weighted Average Fair Value (in CAD$)</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at January 1, 2021</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>570,126</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$15.06</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>287,431</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$17.67</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(301,137)</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$14.26</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Forfeited</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(30,229)</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$14.85</b></span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; width: 33%; background-color: #e6efff;"> <p style="margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2021</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>526,191</b></span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$16.95</b></span></span></p> </td> </tr> <tr> <td style="width: 33%; padding-right: 5.4pt; height: 25px; padding-left: 5.4pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="width: 33%; padding-right: 5.4pt; height: 25px; padding-left: 5.4pt; vertical-align: bottom; white-space: nowrap;"> </td> <td style="width: 33%; padding-right: 5.4pt; height: 25px; padding-left: 5.4pt; vertical-align: bottom; white-space: nowrap;"> </td> </tr> <tr> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"> </p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Number of Share Units</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Weighted Average Fair Value (in CAD$)</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at January 1, 2020</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">496,942</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.63</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Granted</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">522,231</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$15.36</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Vested</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(400,490)</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.99</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; width: 33%;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Forfeited</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(48,557)</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$14.53</span></span></p> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; width: 33%; background-color: #e6efff;"> <p style="margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance at December 31, 2020</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">570,126</span></span></p> </td> <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; background-color: #e6efff;"> <p style="text-align: right; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$15.06</span></span></p> </td> </tr> </table> </div> </div>
</pcom:DisclosureOfRestrictedShareUnitsAndPerformanceShareUnitsExplanatory>
<pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124040645_xbrl_20210118115843590" unitRef="Share"> 570126 </pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement>
<pcom:WeightedAverageExercisePriceOfShareUnits contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225124040645_xbrl_20210118115918790" unitRef="CAD"> 15.06 </pcom:WeightedAverageExercisePriceOfShareUnits>
<pcom:NumberOfUnitsGrantedDuringYear contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124130674_xbrl_20210208165620158" unitRef="Share"> 287431 </pcom:NumberOfUnitsGrantedDuringYear>
<pcom:WeightedAverageExercisePriceOfShareUnitsGranted contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225124130674_xbrl_20210118120849405" unitRef="CAD"> 17.67 </pcom:WeightedAverageExercisePriceOfShareUnitsGranted>
<pcom:NumberOfUnitsVestedDuringYear contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124130679_xbrl_20210118120818601" unitRef="Share"> 301137 </pcom:NumberOfUnitsVestedDuringYear>
<pcom:WeightedAverageExercisePriceOfShareUnitsVested contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225124130679_xbrl_20210118120855369" unitRef="CAD"> 14.26 </pcom:WeightedAverageExercisePriceOfShareUnitsVested>
<pcom:NumberOfUnitsForfeitedDuringYear contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124130685_xbrl_20210118120820687" unitRef="Share"> 30229 </pcom:NumberOfUnitsForfeitedDuringYear>
<pcom:WeightedAverageExercisePriceOfShareUnitsForfeited contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225124130685_xbrl_20210118120857439" unitRef="CAD"> 14.85 </pcom:WeightedAverageExercisePriceOfShareUnitsForfeited>
<pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement contextRef="C_20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124116005_xbrl_20210118120522659" unitRef="Share"> 526191 </pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement>
<pcom:WeightedAverageExercisePriceOfShareUnits contextRef="C_20211231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225124116005_xbrl_20210118120528250" unitRef="CAD"> 16.95 </pcom:WeightedAverageExercisePriceOfShareUnits>
<pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement contextRef="C_20191231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124130669_xbrl_20210118120609124" unitRef="Share"> 496942 </pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement>
<pcom:WeightedAverageExercisePriceOfShareUnits contextRef="C_20191231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210226114523302" unitRef="CAD"> 14.63 </pcom:WeightedAverageExercisePriceOfShareUnits>
<pcom:NumberOfUnitsGrantedDuringYear contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225123736581_xbrl_20210118120036678" unitRef="Share"> 522231 </pcom:NumberOfUnitsGrantedDuringYear>
<pcom:WeightedAverageExercisePriceOfShareUnitsGranted contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225123736581_xbrl_20210118120159694" unitRef="CAD"> 15.36 </pcom:WeightedAverageExercisePriceOfShareUnitsGranted>
<pcom:NumberOfUnitsVestedDuringYear contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225123736589_xbrl_20210118120256525" unitRef="Share"> 400490 </pcom:NumberOfUnitsVestedDuringYear>
<pcom:WeightedAverageExercisePriceOfShareUnitsVested contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225123736589_xbrl_20210118120349477" unitRef="CAD"> 14.99 </pcom:WeightedAverageExercisePriceOfShareUnitsVested>
<pcom:NumberOfUnitsForfeitedDuringYear contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225123736594_xbrl_20210118120427933" unitRef="Share"> 48557 </pcom:NumberOfUnitsForfeitedDuringYear>
<pcom:WeightedAverageExercisePriceOfShareUnitsForfeited contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225123736594_xbrl_20210118120458810" unitRef="CAD"> 14.53 </pcom:WeightedAverageExercisePriceOfShareUnitsForfeited>
<pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="0" id="Fxbrl_20210225124130690_xbrl_20210118120618288" unitRef="Share"> 570126 </pcom:NumberOfShareUnitsOutstandingInSharebasedPaymentArrangement>
<pcom:WeightedAverageExercisePriceOfShareUnits contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomRestrictedAndPerformanceShareUnitsMember" decimals="2" id="Fxbrl_20210225124130690_xbrl_20210118120714680" unitRef="CAD"> 15.06 </pcom:WeightedAverageExercisePriceOfShareUnits>
<pcom:ShareUnitsPurchased contextRef="C_20210101to20211231" decimals="0" id="Fxbrl_20220304120837520" unitRef="Share"> 188000 </pcom:ShareUnitsPurchased>
<pcom:ShareUnitsPurchasedAmount contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304120902201" unitRef="USD"> 3257000 </pcom:ShareUnitsPurchasedAmount>
<pcom:NumberOfUnitsVestedDuringYear contextRef="C_20210101to20211231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304120942975" unitRef="Share"> 301137 </pcom:NumberOfUnitsVestedDuringYear>
<pcom:NumberOfUnitsVestedDuringYear contextRef="C_20200101to20201231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304121009507" unitRef="Share"> 400490 </pcom:NumberOfUnitsVestedDuringYear>
<pcom:NumberOfUnitsSettled contextRef="C_20211231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304121033154" unitRef="shares"> 152424 </pcom:NumberOfUnitsSettled>
<pcom:NumberOfUnitsSettled contextRef="C_20201231_pcomClassesOfUnitsAxis_pcomShareUnitPlanMember" decimals="0" id="Fxbrl_20220304121039170" unitRef="shares"> 291608 </pcom:NumberOfUnitsSettled>
<pcom:TaxesPaidOnNetSettlementOfRestrictedShareUnits contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304121059197" unitRef="USD"> 2527000 </pcom:TaxesPaidOnNetSettlementOfRestrictedShareUnits>
<pcom:TaxesPaidOnNetSettlementOfRestrictedShareUnits contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304121106635" unitRef="USD"> 1209000 </pcom:TaxesPaidOnNetSettlementOfRestrictedShareUnits>
<pcom:PurchaseOfTreasurySharesCommonShares contextRef="C_20211231" decimals="0" id="Fxbrl_20220304121130274" unitRef="shares"> 231282 </pcom:PurchaseOfTreasurySharesCommonShares>
<pcom:PurchaseOfTreasurySharesCommonShares contextRef="C_20201231" decimals="0" id="Fxbrl_20220304121137698" unitRef="shares"> 195706 </pcom:PurchaseOfTreasurySharesCommonShares>
<ifrs-full:DisclosureOfFinancialInstrumentsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304115901787">
<div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>20.</b> <b>FINANCIAL INSTRUMENTS</b></span></span></p> </div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation has exposure to the following risks from its use of financial instruments:</span></span></p> <p style="text-align: justify; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">•     credit risk</span></span></p> <p style="text-align: justify; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">•     liquidity risk</span></span></p> <p style="text-align: justify; margin-top: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">•     market risk</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">This note presents information about the Corporation's exposure to each of the above risks, the Corporation's objectives, policies and processes for measuring and managing risk, and the Corporation's management of capital. Further quantitative disclosures are included throughout these consolidated financial statements.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Risk management framework</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Board of Directors has overall responsibility for the establishment and oversight of the Corporation's risk management framework. The Corporation's risk management policies are established to identify and analyze the risks faced by the Corporation, to set appropriate risk limits and controls, and to monitor risks and adherence to limits. Risk management policies and systems are reviewed regularly to reflect changes in market conditions and the Corporation's activities. The Corporation, through its training and management standards and procedures, aims to develop a disciplined and constructive control environment in which all employees understand their roles and obligations.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation's Audit Committee oversees how Management monitors compliance with the Corporation's risk management policies and procedures and reviews the adequacy of the risk management framework in relation to the risks faced by the Corporation.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Credit risk</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Credit risk is the risk of financial loss to the Corporation if a customer or counterparty to a financial instrument fails to meet its contractual obligations and arises principally from the Corporation's receivables from customers.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation's cash and cash equivalents and cash held in trust also subject the Corporation to credit risk. The Corporation has term deposits, consistent with its practice of protecting its capital rather than maximizing investment yield. The Corporation manages credit risk by investing in cash equivalents and term deposits from financial institutions rated at BBB or R1 or above.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation, in the normal course of business, is exposed to credit risk from its customers and the accounts receivable are subject to normal industry risks. The Corporation usually provides various loyalty currency services to loyalty program partners which normally results in an amount payable to the loyalty program partner in excess of the amount held in accounts receivable, which mitigates the credit risk. The Corporation also manages and analyzes its accounts receivable on an ongoing basis and hence the Corporation's exposure to bad debts has not been significant.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The aging of accounts receivable as at December 31, 2021 and 2020 are as follows:</span></span></p> </div> </div> </div> </div> <div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,509</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,990</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due 31-60 days</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>160</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">328</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due 61-90 days</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>90</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">34</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due 91-120 days</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>32</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">24</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due over 120 days</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>150</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">376</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,941</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,752</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less allowance for doubtful accounts</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(37</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(169</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net trade accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,904</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,583</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other receivables</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,195</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">976</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,099</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,559</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> </div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following table provides the change in allowance for doubtful accounts for trade accounts receivable:</span></span></p> </div> </div> <div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>169</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">188</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Reversal of doubtful accounts</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(17</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(13</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Bad debts written off, net of recoveries</span></span></p> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(115</b></span></span></p> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(6</span></span></p> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>37</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">169</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The provision for (recovery of) doubtful accounts has been included in General and administrative expenses in the consolidated statements of comprehensive loss and is net of any recoveries of amounts that were provided for in a prior period. The carrying amount of the Corporation's current financial assets represent its maximum exposure to credit risk.</span></span></p> </div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Liquidity risk</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Liquidity risk is the risk that the Corporation will encounter difficulty in meeting the obligations associated with its financial liabilities that are settled by delivering cash or another financial asset. The Corporation actively maintains access to adequate funding sources to ensure it has sufficient available funds to meet current and foreseeable financial requirements at a reasonable cost. The following table summarizes the carrying amount and the contractual maturities of both the interest and principal portion of significant financial liabilities as at December 31, 2021 and 2020:</span></span></p> <div> </div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="10" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Contractual Cash Flow Maturities</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap; text-align: left; margin-left: 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>As at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Carrying<br/>Amount</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Within 1<br/>year</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1 year<br/>to 3<br/>years</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3 years<br/>and<br/>beyond</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,307</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,307</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,307</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income taxes payable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,560</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,560</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,560</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>75,275</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>75,275</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>75,275</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>86,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>86,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>86,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> <div style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; font-family: Times New Roman, Times, serif;"><br/></div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="10" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Contractual Cash Flow Maturities</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Carrying<br/>Amount</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Within 1<br/>year</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1 year<br/>to 3<br/>years</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3 years<br/>and<br/>beyond</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,766</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,766</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,766</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income taxes payable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">489</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">489</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">489</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50,629</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50,629</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50,629</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Long term debt including interest payments<sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15,000</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15,522</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,502</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,020</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">71,884</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">72,406</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">60,386</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,020</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><sup><i>1</i></sup><i> Interest on long term debt is based on LIBOR and SOFR rate as at year end 2020, which represents Management's best estimate based on information available.</i></span></span></p> </div> </div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Management believes that cash on hand, future cash flows generated from operations and availability of current and future funding will be adequate to repay these financial liabilities when they become due.</span></span></p> <p style="margin-left: 76.55pt; text-indent: -76.55pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Market risk</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Market risk is the risk that changes in market prices, such as foreign exchange rates and interest rates, will affect the Corporation's cash flows or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimizing the return.</span></span></p> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Currency risk</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation has customers and suppliers that transact in currencies other than the USD which gives rise to a risk that earnings and cash flows may be adversely affected by fluctuations in foreign currency exchange rates. The Corporation is primarily exposed to the Canadian dollar, the Euro, Japanese Yen and the British Pound. The Corporation has entered into foreign exchange forward contracts to reduce the foreign exchange risk with respect to Canadian dollar denominated disbursements. Revenues earned from the Corporation's partners based in Canada are contracted in and paid in Canadian dollars. The Corporation uses these funds to fund the Canadian operating expenses thereby reducing its exposure to foreign currency fluctuations.</span></span></p> </div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2021, forward contracts with a notional value of $25,417 (December 31, 2020 - $18,830), and in a net liability position of $164 (2020 - net asset position of $827), with settlement dates extending to December 2022, have been designated as cash flow hedges for hedge accounting treatment under IFRS 9, <i>Financial Instruments</i>. These contracts are intended to reduce the foreign exchange risk with respect to anticipated Canadian dollar denominated expenses.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The change in fair value of derivatives designated as cash flow hedges is recognized in OCI, except for any ineffective portion, which is recognized immediately in the foreign exchange gain or loss. As at December 31, 2021 and 2020, all hedges were considered effective. Realized gains and losses in accumulated other comprehensive income are reclassified to profit or loss in the same period as the corresponding hedged items are recognized in income. In 2021, total realized gains of $1,134 were reclassified to profit or loss for Canadian dollar currency hedges (2020 - $384 total realized losses). The carrying amount of hedging derivatives designated in cash flow hedges that mature within one year is included in prepaid expenses, deposits and other assets and/or current portion of other liabilities.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation holds balances in foreign currencies that give rise to exposure to foreign exchange risk. In general and strictly relating to the foreign exchange ("FX") gain or loss of translating certain non-USD balance sheet accounts, a strengthening US dollar will lead to an FX loss on assets and a gain on liabilities and vice versa. Sensitivity to a +/- 10% movement in all currencies held by the Corporation versus the USD would affect the Corporation's income before tax by $394 (2020 - $985) excluding the effect of hedging. Significant balances denominated in foreign currencies that are considered financial instruments are as follows:</span></span></p> </div> </div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>As at December 31, 2021</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>CAD</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>GBP</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>EUR</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>JPY</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">FX Rates used to translate to USD</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.78588</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.34973</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.13249</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.00869</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Balances below in source currency (in thousands)</i></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash and cash equivalents</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,403</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,815</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,968</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>52,645</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash held in trust</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,816</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Funds receivable from payment processors</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>45</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>112</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,413</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,762</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>775</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>239</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>197</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>60,181</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,039</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,166</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10,578</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>117,588</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7,216</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>269</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>224</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>23,003</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,126</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,254</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,540</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,515</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; text-align: justify;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,342</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,523</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,764</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>27,518</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <div> <div>  <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2020</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">CAD</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">GBP</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">EUR</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">JPY</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">FX Rates used to translate to USD</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.7849</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.3663</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.2278</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.009701</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Balances below in source currency (in thousands)</i></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash and cash equivalents</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,692</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,825</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,680</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">67,097</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash held in trust</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">357</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Funds receivable from payment processors</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">306</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,070</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11,482</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,428</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">188</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">55</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">25,497</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,506</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,319</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,805</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">104,076</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,697</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">365</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">34</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">725</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">476</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,896</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,114</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,058</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; text-align: justify;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,173</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,261</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,148</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,783</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> </div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Interest rate risk</b></span></span></p> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation believes that a sudden change in market interest rates would not result in any significant impact on the results of operations or cash flows, due to the short-term nature of the investments. </span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Determination of fair value</b></span></span></p> <p style="text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For financial assets and liabilities that are valued at other than fair value on the consolidated statement of financial position (funds receivable from payment processors, accounts receivable, accounts payable and accrued liabilities and payable to loyalty program partners), fair value approximates the carrying value as at December 31, 2021 and 2020 due to their short-term maturities. The fair value of long-term debt approximates its carrying value as at December 31, 2020.</span></span></p> <div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">A number of the Corporation's accounting policies and disclosures require the determination of fair value, for both financial and non-financial assets and liabilities. Fair values have been determined for measurement and/or disclosure purposes based on the following methods. When applicable, further information about the assumptions made in determining fair values is disclosed in the notes specific to that asset or liability.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Derivatives</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The fair value of forward exchange contracts is based on valuations received from the derivative counterparty, which Management evaluates for reasonability. Fair values reflect the credit risk of the instrument and include adjustments to take into account the credit risk of the Corporation and the derivative counterparty when appropriate.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Fair value hierarchy</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The Corporation has determined the estimated fair values of its financial instruments based on appropriate valuation methodologies, as disclosed below. However, considerable judgment is required to develop certain of these estimates. Accordingly, these estimated values are not necessarily indicative of the amounts the Corporation could realize in a current market exchange. The estimated fair value amounts can be materially affected by the use of different assumptions or methodologies. The methods and assumptions used to estimate the fair value of each class of financial instruments are discussed below.</span></span></p> </div> </div> </div> <div> <div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The table below analyzes financial instruments carried at fair value, by valuation method. The different levels have been defined as follows:</span></span></p> <table border="0" cellpadding="0" cellspacing="0" style="width: 100%;"> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">•</span></span></p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 1: quoted prices (unadjusted) in active markets for identical assets or liabilities</span></span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">•</span></span></p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 2: inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e., as prices) or indirectly (i.e., derived from prices)</span></span></p> </td> </tr> <tr> <td style="width: 25px;"> </td> <td style="width: 25px; vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">•</span></span></p> </td> <td style="vertical-align: top;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 3: inputs for the asset or liability that are not based on observable market data (unobservable inputs).</span></span></p> </td> </tr> </table> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Quoted market prices for an identical asset or liability represent a Level 1 valuation. When quoted market prices are not available, the Corporation maximizes the use of observable inputs within valuation models. When all significant inputs are observable, the valuation is classified as Level 2. Valuations that require the use of significant unobservable inputs are considered Level 3. The carrying value of financial assets and financial liabilities measured at fair value in the consolidated statement of financial position as at December 31, 2021 and 2020 are as follows:</span></span></p> </div> </div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Carrying Value</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Level 2</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; text-indent: 1pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets:</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.15pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange forward contracts designated as cash flow hedges<sup>(i)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>118</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>118</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Liabilities:</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.15pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange forward contracts designated as cash flow hedges<sup>(i)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(282</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(282</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.05pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-indent: -0.1pt;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(164</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(164</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> </tr> </table> <div style="margin-left: 0px;"> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Carrying Value</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 2</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets:</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.15pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange forward contracts designated as cash flow hedges<sup>(i)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> <p style="margin-left: 36pt; text-indent: -36pt; text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i) The carrying values of the Corporation's foreign exchange forward contracts are included in prepaid expenses, deposits and other assets and/or current portion of other liabilities in the consolidated statements of financial position.</span></span></p> </div> <div> </div> <div><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><span style="text-align: justify;"><span style="text-align: justify;">There were no material financial instruments categorized in Level 1 or Level 3 as at December 31, 2021 and December 31, 2020 and there were no transfers of fair value measurement between Levels 2 and 3 of the fair value hierarchy in the respective periods.</span></span></span></span></div> </div> </div> </div> </div> </div> </div> </div> </div>
</ifrs-full:DisclosureOfFinancialInstrumentsExplanatory>
<pcom:DisclosureOfDetailedInformationAboutAgingOfAccountsReceivableExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210118233049310">
<div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,509</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,990</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due 31-60 days</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>160</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">328</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due 61-90 days</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>90</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">34</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due 91-120 days</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>32</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">24</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Past due over 120 days</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>150</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">376</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Trade accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,941</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,752</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Less allowance for doubtful accounts</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(37</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(169</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Net trade accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,904</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,583</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other receivables</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,195</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">976</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>13,099</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,559</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div> </div> </div>
</pcom:DisclosureOfDetailedInformationAboutAgingOfAccountsReceivableExplanatory>
<pcom:TradeReceivablesGross contextRef="C_20211231_pcomRangesOfAgingOfAccountsReceivableAxis_ifrsfullCurrentMember" decimals="-3" id="Fxbrl_20210118220701022" unitRef="USD"> 9509000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231_pcomRangesOfAgingOfAccountsReceivableAxis_ifrsfullCurrentMember" decimals="-3" id="Fxbrl_20210118220905853" unitRef="USD"> 1990000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20211231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueThreeOneSixZeroDaysMember" decimals="-3" id="Fxbrl_20210118220713748" unitRef="USD"> 160000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueThreeOneSixZeroDaysMember" decimals="-3" id="Fxbrl_20210118220913031" unitRef="USD"> 328000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20211231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueSixOneNineZeroDaysMember" decimals="-3" id="Fxbrl_20210118220717591" unitRef="USD"> 90000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueSixOneNineZeroDaysMember" decimals="-3" id="Fxbrl_20210118220916693" unitRef="USD"> 34000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20211231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueNineOneOneTwoZeroDaysMember" decimals="-3" id="Fxbrl_20210118220720543" unitRef="USD"> 32000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueNineOneOneTwoZeroDaysMember" decimals="-3" id="Fxbrl_20210118220920485" unitRef="USD"> 24000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20211231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueOverOneTwoZeroDaysMember" decimals="-3" id="Fxbrl_20210118220728886" unitRef="USD"> 150000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231_pcomRangesOfAgingOfAccountsReceivableAxis_pcomPastDueOverOneTwoZeroDaysMember" decimals="-3" id="Fxbrl_20210118220923958" unitRef="USD"> 376000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20211231" decimals="-3" id="Fxbrl_20210118220731707" unitRef="USD"> 9941000 </pcom:TradeReceivablesGross>
<pcom:TradeReceivablesGross contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118220926477" unitRef="USD"> 2752000 </pcom:TradeReceivablesGross>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20211231" decimals="-3" id="Fxbrl_20210118220809606" unitRef="USD"> 37000 </pcom:AllowanceForDoubtfulAccounts>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118220951342" unitRef="USD"> 169000 </pcom:AllowanceForDoubtfulAccounts>
<ifrs-full:TradeAndOtherCurrentReceivables contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225095447150" unitRef="USD"> 9904000 </ifrs-full:TradeAndOtherCurrentReceivables>
<ifrs-full:TradeAndOtherCurrentReceivables contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118220835926" unitRef="USD"> 2583000 </ifrs-full:TradeAndOtherCurrentReceivables>
<ifrs-full:OtherCurrentReceivables contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304111443702_xbrl_20210225095447150" unitRef="USD"> 3195000 </ifrs-full:OtherCurrentReceivables>
<ifrs-full:OtherCurrentReceivables contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304111443702_xbrl_20210118220835926" unitRef="USD"> 976000 </ifrs-full:OtherCurrentReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304111445804_xbrl_20210225095447150" unitRef="USD"> 13099000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304111445804_xbrl_20210118220835926" unitRef="USD"> 3559000 </ifrs-full:CurrentTradeReceivables>
<pcom:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsForTradeAccountsReceivableExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210118233145974">
<div> <div> <div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, beginning of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>169</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">188</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Reversal of doubtful accounts</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(17</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(13</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Bad debts written off, net of recoveries</span></span></p> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(115</b></span></span></p> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif; margin-top: 0pt; margin-bottom: 0pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(6</span></span></p> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Balance, end of year</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>37</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">169</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div> </div>
</pcom:DisclosureOfDetailedInformationAboutAllowanceForDoubtfulAccountsForTradeAccountsReceivableExplanatory>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118221655738" unitRef="USD"> 169000 </pcom:AllowanceForDoubtfulAccounts>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20191231" decimals="-3" id="Fxbrl_20210225202529948" unitRef="USD"> 188000 </pcom:AllowanceForDoubtfulAccounts>
<pcom:ProvisionForDoubtfulAccount contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225202442213" unitRef="USD"> -17000 </pcom:ProvisionForDoubtfulAccount>
<pcom:ProvisionForDoubtfulAccount contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304103457400_xbrl_20210225202442213" unitRef="USD"> -13000 </pcom:ProvisionForDoubtfulAccount>
<pcom:BadDebtsWrittenOffNetOfRecoveries contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20220304103702862" unitRef="USD"> 115000 </pcom:BadDebtsWrittenOffNetOfRecoveries>
<pcom:BadDebtsWrittenOffNetOfRecoveries contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304103537032_xbrl_20210225202442213" unitRef="USD"> 6000 </pcom:BadDebtsWrittenOffNetOfRecoveries>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20211231" decimals="-3" id="Fxbrl_20210226201149849" unitRef="USD"> 37000 </pcom:AllowanceForDoubtfulAccounts>
<pcom:AllowanceForDoubtfulAccounts contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118221816852" unitRef="USD"> 169000 </pcom:AllowanceForDoubtfulAccounts>
<pcom:DisclosureOfDetailedInformationAboutContractualCashFlowMaturitiesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210118233355119">
<div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="10" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Contractual Cash Flow Maturities</b></span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap; text-align: left; margin-left: 20pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>As at December 31, 2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Carrying<br/>Amount</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Within 1<br/>year</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1 year<br/>to 3<br/>years</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3 years<br/>and<br/>beyond</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,307</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,307</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>9,307</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income taxes payable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,560</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,560</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,560</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>75,275</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>75,275</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>75,275</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>86,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>86,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>86,142</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> <div style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; font-family: Times New Roman, Times, serif;"><br/></div> <div> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: justify; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"> </td> <td colspan="10" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Contractual Cash Flow Maturities</span></span></td> <td colspan="1" style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: center;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Carrying<br/>Amount</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Within 1<br/>year</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1 year<br/>to 3<br/>years</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3 years<br/>and<br/>beyond</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,766</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,766</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,766</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Income taxes payable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">489</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">489</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">489</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50,629</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50,629</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">50,629</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Long term debt including interest payments<sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15,000</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">15,522</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,502</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,020</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 11%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">71,884</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">72,406</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">60,386</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12,020</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 11%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> <p style="font-size: 10pt; font-family: Times New Roman, Times, serif;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><sup><i>1</i></sup><i> Interest on long term debt is based on LIBOR and SOFR rate as at year end 2020, which represents Management's best estimate based on information available.</i></span></span></p> </div> </div> </div>
</pcom:DisclosureOfDetailedInformationAboutContractualCashFlowMaturitiesExplanatory>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226123623199" unitRef="USD"> 9307000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231" decimals="-3" id="Fxbrl_20210118222804973" unitRef="USD"> 9307000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118222931534" unitRef="USD"> 9307000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210225202902126" unitRef="USD"> 0 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210225202911333" unitRef="USD"> 0 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226123630048" unitRef="USD"> 1560000 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20211231" decimals="-3" id="Fxbrl_20210118222813125" unitRef="USD"> 1560000 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118222950277" unitRef="USD"> 1560000 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223152814" unitRef="USD"> 0 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223357198" unitRef="USD"> 0 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226123704694" unitRef="USD"> 75275000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231" decimals="-3" id="Fxbrl_20210118222816205" unitRef="USD"> 75275000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118222953021" unitRef="USD"> 75275000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223155653" unitRef="USD"> 0 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223413445" unitRef="USD"> 0 </ifrs-full:OtherCurrentPayables>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226123747725" unitRef="USD"> 86142000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231" decimals="-3" id="Fxbrl_20210118222820454" unitRef="USD"> 86142000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118222955462" unitRef="USD"> 86142000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223158525" unitRef="USD"> 0 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223416406" unitRef="USD"> 0 </ifrs-full:FinancialLiabilities>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226124057760" unitRef="USD"> 5766000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118222838461" unitRef="USD"> 5766000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118223028886" unitRef="USD"> 5766000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210303110440605" unitRef="USD"> 0 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210303110453428" unitRef="USD"> 0 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226124117237" unitRef="USD"> 489000 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118222846493" unitRef="USD"> 489000 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118223048560" unitRef="USD"> 489000 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223238838" unitRef="USD"> 0 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:CurrentTaxLiabilitiesCurrent contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223459414" unitRef="USD"> 0 </ifrs-full:CurrentTaxLiabilitiesCurrent>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226124125099" unitRef="USD"> 50629000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118222848901" unitRef="USD"> 50629000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118223051285" unitRef="USD"> 50629000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223241925" unitRef="USD"> 0 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223502502" unitRef="USD"> 0 </ifrs-full:OtherCurrentPayables>
<pcom:LongTermDebtIncludingInterestPayments contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20220304164756487_xbrl_20210226124125099" unitRef="USD"> 15000000 </pcom:LongTermDebtIncludingInterestPayments>
<pcom:LongTermDebtIncludingInterestPayments contextRef="C_20201231" decimals="-3" id="Fxbrl_20220304164756487_xbrl_20210118222848901" unitRef="USD"> 15522000 </pcom:LongTermDebtIncludingInterestPayments>
<pcom:LongTermDebtIncludingInterestPayments contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20220304164756487_xbrl_20210118223051285" unitRef="USD"> 3502000 </pcom:LongTermDebtIncludingInterestPayments>
<pcom:LongTermDebtIncludingInterestPayments contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20220304164756487_xbrl_20210118223241925" unitRef="USD"> 12020000 </pcom:LongTermDebtIncludingInterestPayments>
<pcom:LongTermDebtIncludingInterestPayments contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20220304164756487_xbrl_20210118223502502" unitRef="USD"> 0 </pcom:LongTermDebtIncludingInterestPayments>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_ifrsfullCarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis_ifrsfullGrossCarryingAmountMember" decimals="-3" id="Fxbrl_20210226124134429" unitRef="USD"> 71884000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231" decimals="-3" id="Fxbrl_20210118222851756" unitRef="USD"> 72406000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118223053870" unitRef="USD"> 60386000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223248733" unitRef="USD"> 12020000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118223504872" unitRef="USD"> 0 </ifrs-full:FinancialLiabilities>
<pcom:ForwardContracts contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225104112952" unitRef="USD"> 25417000 </pcom:ForwardContracts>
<pcom:ForwardContracts contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225104121407" unitRef="USD"> 18830000 </pcom:ForwardContracts>
<pcom:FinancialAssetsAndLiabilitiesAtFairValue contextRef="C_20211231" decimals="-3" id="Fxbrl_20210225104128941" unitRef="USD"> -164000 </pcom:FinancialAssetsAndLiabilitiesAtFairValue>
<pcom:FinancialAssetsAndLiabilitiesAtFairValue contextRef="C_20201231" decimals="-3" id="Fxbrl_20210225104136876" unitRef="USD"> 827000 </pcom:FinancialAssetsAndLiabilitiesAtFairValue>
<pcom:RealizedForeignExchangeGainLossReclassifiedToEmploymentCosts contextRef="C_20210101to20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225104149460" unitRef="USD"> 1134000 </pcom:RealizedForeignExchangeGainLossReclassifiedToEmploymentCosts>
<pcom:RealizedForeignExchangeGainLossReclassifiedToEmploymentCosts contextRef="C_20200101to20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225104207077" unitRef="USD"> -384000 </pcom:RealizedForeignExchangeGainLossReclassifiedToEmploymentCosts>
<pcom:SensitivityAnalysisVariancePercentage contextRef="C_20200101to20201231" decimals="2" id="Fxbrl_202102251042201230" unitRef="pure"> 0.10 </pcom:SensitivityAnalysisVariancePercentage>
<pcom:SensitivityAnalysisVariancePercentage contextRef="C_20210101to20211231" decimals="2" id="Fxbrl_20210225104220123" unitRef="pure"> 0.10 </pcom:SensitivityAnalysisVariancePercentage>
<pcom:EffectOfVarianceOnNetIncome contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225104234861" unitRef="USD"> 394000 </pcom:EffectOfVarianceOnNetIncome>
<pcom:EffectOfVarianceOnNetIncome contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225104243735" unitRef="USD"> 985000 </pcom:EffectOfVarianceOnNetIncome>
<pcom:DisclosureOfDetailedInformationAboutForeignCurrencyRiskExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304165103252">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>As at December 31, 2021</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>CAD</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>GBP</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>EUR</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>JPY</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">FX Rates used to translate to USD</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.78588</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.34973</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1.13249</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>0.00869</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Balances below in source currency (in thousands)</i></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash and cash equivalents</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,403</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,815</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,968</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>52,645</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash held in trust</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,816</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>-</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Funds receivable from payment processors</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>45</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>112</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,413</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,762</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>775</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>239</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>197</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>60,181</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,039</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,166</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>10,578</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>117,588</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7,216</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>269</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>224</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>23,003</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,126</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,254</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,540</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>4,515</b></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; text-align: justify;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,342</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,523</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>8,764</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>27,518</b></span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <div> <div>  <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">As at December 31, 2020</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">CAD</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">GBP</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">EUR</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">JPY</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">FX Rates used to translate to USD</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.7849</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.3663</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1.2278</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">0.009701</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Balances below in source currency (in thousands)</i></span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial assets</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash and cash equivalents</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,692</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,825</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,680</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">67,097</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Cash held in trust</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">357</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Funds receivable from payment processors</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">29</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">306</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,070</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">11,482</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts receivable</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,428</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">188</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">55</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">25,497</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,506</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,319</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,805</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">104,076</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Financial liabilities</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Accounts payable and accrued liabilities</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,697</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">365</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">34</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">725</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-right: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Payable to loyalty program partners</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">476</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,896</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,114</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,058</span></span></td> <td style="padding-top: 1.45pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; border-right: 0.75pt solid #000000; text-align: justify;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,173</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">3,261</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,148</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,783</span></span></td> <td style="padding-top: 1.08pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> </div> </div> </div>
</pcom:DisclosureOfDetailedInformationAboutForeignCurrencyRiskExplanatory>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20210101to20211231_srtCurrencyAxis_currencyCAD" decimals="5" id="Fxbrl_20220304170117474" unitRef="Rates"> 0.78588 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20210101to20211231_srtCurrencyAxis_currencyGBP" decimals="5" id="Fxbrl_20210226184340455" unitRef="Rates"> 1.34973 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20210101to20211231_srtCurrencyAxis_currencyEUR" decimals="5" id="Fxbrl_20210226132526245" unitRef="Rates"> 1.13249 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20210101to20211231_srtCurrencyAxis_currencyJPY" decimals="5" id="Fxbrl_20210226132531835" unitRef="Rates"> 0.00869 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:CashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118224158910" unitRef="CAD"> 5403000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210226151413369" unitRef="GBP"> 1815000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118224658249" unitRef="EUR"> 8968000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118225008134" unitRef="JPY"> 52645000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225110353485" unitRef="CAD"> 1816000 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210225110359981" unitRef="GBP"> 0 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210225110407340" unitRef="EUR"> 0 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210225110414098" unitRef="JPY"> 0 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:OtherReceivables contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118224216709" unitRef="CAD"> 45000 </ifrs-full:OtherReceivables>
<ifrs-full:OtherReceivables contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118224522100" unitRef="GBP"> 112000 </ifrs-full:OtherReceivables>
<ifrs-full:OtherReceivables contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118224721142" unitRef="EUR"> 1413000 </ifrs-full:OtherReceivables>
<ifrs-full:OtherReceivables contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118225030991" unitRef="JPY"> 4762000 </ifrs-full:OtherReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210226145433416" unitRef="CAD"> 775000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118224526425" unitRef="GBP"> 239000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118224723766" unitRef="EUR"> 197000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118225033430" unitRef="JPY"> 60181000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:FinancialAssets contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225105408257" unitRef="CAD"> 8039000 </ifrs-full:FinancialAssets>
<ifrs-full:FinancialAssets contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210225105437332" unitRef="GBP"> 2166000 </ifrs-full:FinancialAssets>
<ifrs-full:FinancialAssets contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210225105547319" unitRef="EUR"> 10578000 </ifrs-full:FinancialAssets>
<ifrs-full:FinancialAssets contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210225105629490" unitRef="JPY"> 117588000 </ifrs-full:FinancialAssets>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118224247159" unitRef="CAD"> 7216000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118224531185" unitRef="GBP"> 269000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118224729182" unitRef="EUR"> 224000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118225054718" unitRef="JPY"> 23003000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118224249838" unitRef="CAD"> 1126000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118224534085" unitRef="GBP"> 1254000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210226151822175" unitRef="EUR"> 8540000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118225057326" unitRef="JPY"> 4515000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210226151143376" unitRef="CAD"> 8342000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210225105659451" unitRef="GBP"> 1523000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118224738846" unitRef="EUR"> 8764000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20211231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210225110023796" unitRef="JPY"> 27518000 </ifrs-full:FinancialLiabilities>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20200101to20201231_srtCurrencyAxis_currencyCAD" decimals="4" id="Fxbrl_20210226132802099" unitRef="Rates"> 0.7849 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20200101to20201231_srtCurrencyAxis_currencyGBP" decimals="4" id="Fxbrl_20210226132648666_xbrl_20210226132520357" unitRef="Rates"> 1.3663 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20200101to20201231_srtCurrencyAxis_currencyEUR" decimals="4" id="Fxbrl_20210226132648666_xbrl_20210226132526245" unitRef="Rates"> 1.2278 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:AverageForeignExchangeRate contextRef="C_20200101to20201231_srtCurrencyAxis_currencyJPY" decimals="6" id="Fxbrl_20210226132648666_xbrl_20210226132531835" unitRef="Rates"> 0.009701 </ifrs-full:AverageForeignExchangeRate>
<ifrs-full:CashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210226145615543" unitRef="CAD"> 6692000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210226150128631" unitRef="GBP"> 4825000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118230030277" unitRef="EUR"> 5680000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:CashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118230227758" unitRef="JPY"> 67097000 </ifrs-full:CashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225111638019" unitRef="CAD"> 357000 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210225111645215" unitRef="GBP"> 0 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210225111651579" unitRef="EUR"> 0 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:RestrictedCashAndCashEquivalents contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210225111659969" unitRef="JPY"> 0 </ifrs-full:RestrictedCashAndCashEquivalents>
<ifrs-full:OtherReceivables contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118225844574" unitRef="CAD"> 29000 </ifrs-full:OtherReceivables>
<ifrs-full:OtherReceivables contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118225936269" unitRef="GBP"> 306000 </ifrs-full:OtherReceivables>
<ifrs-full:OtherReceivables contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118230155646" unitRef="EUR"> 1070000 </ifrs-full:OtherReceivables>
<ifrs-full:OtherReceivables contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118230243006" unitRef="JPY"> 11482000 </ifrs-full:OtherReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118225847588" unitRef="CAD"> 1428000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118225940621" unitRef="GBP"> 188000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118230158303" unitRef="EUR"> 55000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:CurrentTradeReceivables contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118230248230" unitRef="JPY"> 25497000 </ifrs-full:CurrentTradeReceivables>
<ifrs-full:FinancialAssets contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225110910249" unitRef="CAD"> 8506000 </ifrs-full:FinancialAssets>
<ifrs-full:FinancialAssets contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210225110914247" unitRef="GBP"> 5319000 </ifrs-full:FinancialAssets>
<ifrs-full:FinancialAssets contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210225110920878" unitRef="EUR"> 6805000 </ifrs-full:FinancialAssets>
<ifrs-full:FinancialAssets contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210225110933989" unitRef="JPY"> 104076000 </ifrs-full:FinancialAssets>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118225852878" unitRef="CAD"> 3697000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118225946932" unitRef="GBP"> 365000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210118230204382" unitRef="EUR"> 34000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:TradeAndOtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118230255093" unitRef="JPY"> 725000 </ifrs-full:TradeAndOtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210118225856445" unitRef="CAD"> 476000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210118225949774" unitRef="GBP"> 2896000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210226201544205" unitRef="EUR"> 5114000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:OtherCurrentPayables contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210118230257608" unitRef="JPY"> 14058000 </ifrs-full:OtherCurrentPayables>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_srtCurrencyAxis_currencyCAD" decimals="-3" id="Fxbrl_20210225111548776" unitRef="CAD"> 4173000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_srtCurrencyAxis_currencyGBP" decimals="-3" id="Fxbrl_20210225111601002" unitRef="GBP"> 3261000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_srtCurrencyAxis_currencyEUR" decimals="-3" id="Fxbrl_20210225111607252" unitRef="EUR"> 5148000 </ifrs-full:FinancialLiabilities>
<ifrs-full:FinancialLiabilities contextRef="C_20201231_srtCurrencyAxis_currencyJPY" decimals="-3" id="Fxbrl_20210225111614180" unitRef="JPY"> 14783000 </ifrs-full:FinancialLiabilities>
<ifrs-full:DisclosureOfFairValueMeasurementExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304171255345">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Carrying Value</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Level 2</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; text-indent: 1pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets:</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.15pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange forward contracts designated as cash flow hedges<sup>(i)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>118</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>118</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Liabilities:</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.15pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange forward contracts designated as cash flow hedges<sup>(i)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(282</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(282</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.05pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-indent: -0.1pt;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(164</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(164</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> </tr> </table> <div style="margin-left: 0px;"> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Carrying Value</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Level 2</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: justify; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Assets:</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 20.15pt; vertical-align: bottom; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange forward contracts designated as cash flow hedges<sup>(i)</sup></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: justify; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">827</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> <p style="margin-left: 36pt; text-indent: -36pt; text-align: justify; margin-bottom: 0px;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(i) The carrying values of the Corporation's foreign exchange forward contracts are included in prepaid expenses, deposits and other assets and/or current portion of other liabilities in the consolidated statements of financial position.</span></span></p> </div>
</ifrs-full:DisclosureOfFairValueMeasurementExplanatory>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20211231_ifrsfullClassesOfFinancialInstrumentsAxis_ifrsfullFinancialAssetsTypeMember" decimals="-3" id="Fxbrl_20210225114946123" unitRef="USD"> 118000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20211231_ifrsfullClassesOfFinancialInstrumentsAxis_ifrsfullFinancialAssetsTypeMember_ifrsfullLevelsOfFairValueHierarchyAxis_ifrsfullLevel2OfFairValueHierarchyMember" decimals="-3" id="Fxbrl_20210225115008543" unitRef="USD"> 118000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20211231_ifrsfullClassesOfFinancialInstrumentsAxis_ifrsfullFinancialLiabilitiesMember" decimals="-3" id="Fxbrl_20220304113734381_xbrl_20210225114946123" unitRef="USD"> -282000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20211231_ifrsfullClassesOfFinancialInstrumentsAxis_ifrsfullFinancialLiabilitiesMember_ifrsfullLevelsOfFairValueHierarchyAxis_ifrsfullLevel2OfFairValueHierarchyMember" decimals="-3" id="Fxbrl_20220304113734381_xbrl_20210225115008543" unitRef="USD"> -282000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:FinancialAssetsAndLiabilitiesAtFairValue contextRef="C_20211231" decimals="-3" id="Fxbrl_20210226152803670" unitRef="USD"> -164000 </pcom:FinancialAssetsAndLiabilitiesAtFairValue>
<pcom:FinancialAssetsAndLiabilitiesAtFairValue contextRef="C_20211231_ifrsfullLevelsOfFairValueHierarchyAxis_ifrsfullLevel2OfFairValueHierarchyMember" decimals="-3" id="Fxbrl_20210225115035026" unitRef="USD"> -164000 </pcom:FinancialAssetsAndLiabilitiesAtFairValue>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20201231_ifrsfullClassesOfFinancialInstrumentsAxis_ifrsfullFinancialAssetsTypeMember" decimals="-3" id="Fxbrl_20210225115115455" unitRef="USD"> 827000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges contextRef="C_20201231_ifrsfullClassesOfFinancialInstrumentsAxis_ifrsfullFinancialAssetsTypeMember_ifrsfullLevelsOfFairValueHierarchyAxis_ifrsfullLevel2OfFairValueHierarchyMember" decimals="-3" id="Fxbrl_20210225115144241" unitRef="USD"> 827000 </pcom:ForeignExchangeForwardContractsDesignatedAsCashFlowHedges>
<pcom:FinancialAssetsAndLiabilitiesAtFairValue contextRef="C_20201231" decimals="-3" id="Fxbrl_20210226152905858" unitRef="USD"> 827000 </pcom:FinancialAssetsAndLiabilitiesAtFairValue>
<pcom:FinancialAssetsAndLiabilitiesAtFairValue contextRef="C_20201231_ifrsfullLevelsOfFairValueHierarchyAxis_ifrsfullLevel2OfFairValueHierarchyMember" decimals="-3" id="Fxbrl_20210225115735764" unitRef="USD"> 827000 </pcom:FinancialAssetsAndLiabilitiesAtFairValue>
<ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210118154204348">
<div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>21. GUARANTEES AND COMMITMENTS</b></span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 1<sup>(</sup><sup>2</sup><sup>)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 2</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 3</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 4</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 5+</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue guarantees to loyalty partners<sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">418,696</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">164,658</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">167,225</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">86,813</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Unconditional Purchase obligations<sup>(3)</sup></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,858</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">994</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">756</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">108</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <p style="margin-left: 14.2pt; margin-bottom: 10px; text-indent: -14.2pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1)<span style="width: 3.5pt; text-indent: 0pt; display: inline-block;"> </span>For certain loyalty partners, the Corporation guarantees a minimum level of purchase of points/miles, for each contract year, over the duration of the contract term between the Corporation and loyalty program partner. Management evaluates each guarantee at each reporting date and at the end of each contract year, to determine if the guarantee was met for that respective contract year.</span></span></p> <p style="margin-top: 0pt; margin-left: 14.2pt; margin-bottom: 10px; text-indent: -14.2pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2)<span style="width: 3.5pt; text-indent: 0pt; display: inline-block;"> </span>The guarantees and commitments schedule is prepared on a rolling 12-month basis. If a revenue guarantee has been met, it is removed from the disclosure above.</span></span></p> <p style="margin-top: 0pt; margin-left: 14.2pt; text-indent: -14.2pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(3)<span style="width: 3.5pt; text-indent: 0pt; display: inline-block;"> </span>The Corporation is committed to service agreements with minimum or fixed spend commitments with certain vendors.</span></span></p> </div> </div> </div>
</ifrs-full:DisclosureOfCommitmentsExplanatory>
<ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220309212857613">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: justify; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Total</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 1<sup>(</sup><sup>2</sup><sup>)</sup></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 2</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 3</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 4</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Year 5+</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Revenue guarantees to loyalty partners<sup>(1)</sup></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">418,696</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">164,658</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">167,225</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">86,813</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Unconditional Purchase obligations<sup>(3)</sup></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,858</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">994</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">756</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">108</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 8%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">-</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> </table> <p style="margin-left: 14.2pt; margin-bottom: 10px; text-indent: -14.2pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1)<span style="width: 3.5pt; text-indent: 0pt; display: inline-block;"> </span>For certain loyalty partners, the Corporation guarantees a minimum level of purchase of points/miles, for each contract year, over the duration of the contract term between the Corporation and loyalty program partner. Management evaluates each guarantee at each reporting date and at the end of each contract year, to determine if the guarantee was met for that respective contract year.</span></span></p> <p style="margin-top: 0pt; margin-left: 14.2pt; margin-bottom: 10px; text-indent: -14.2pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(2)<span style="width: 3.5pt; text-indent: 0pt; display: inline-block;"> </span>The guarantees and commitments schedule is prepared on a rolling 12-month basis. If a revenue guarantee has been met, it is removed from the disclosure above.</span></span></p> <p style="margin-top: 0pt; margin-left: 14.2pt; text-indent: -14.2pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(3)<span style="width: 3.5pt; text-indent: 0pt; display: inline-block;"> </span>The Corporation is committed to service agreements with minimum or fixed spend commitments with certain vendors.</span></span></p> </div>
</ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory>
<pcom:RevenueGuaranteesToLoyaltyPartners contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304122643682" unitRef="USD"> 418696000 </pcom:RevenueGuaranteesToLoyaltyPartners>
<pcom:RevenueGuaranteesToLoyaltyPartners contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20210118152917944" unitRef="USD"> 164658000 </pcom:RevenueGuaranteesToLoyaltyPartners>
<pcom:RevenueGuaranteesToLoyaltyPartners contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanTwoYearsMember" decimals="-3" id="Fxbrl_20210118152920205" unitRef="USD"> 167225000 </pcom:RevenueGuaranteesToLoyaltyPartners>
<pcom:RevenueGuaranteesToLoyaltyPartners contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanTwoYearsAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20210118152922542" unitRef="USD"> 86813000 </pcom:RevenueGuaranteesToLoyaltyPartners>
<pcom:RevenueGuaranteesToLoyaltyPartners contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsAndNotLaterThanFourYearsMember" decimals="-3" id="Fxbrl_20210118152924799" unitRef="USD"> 0 </pcom:RevenueGuaranteesToLoyaltyPartners>
<pcom:RevenueGuaranteesToLoyaltyPartners contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanFiveYearsMember" decimals="-3" id="Fxbrl_20210118152926478" unitRef="USD"> 0 </pcom:RevenueGuaranteesToLoyaltyPartners>
<pcom:UnconditionalPurchaseObligations contextRef="C_20211231" decimals="-3" id="Fxbrl_20220304122751271_xbrl_20220304122643682" unitRef="USD"> 1858000 </pcom:UnconditionalPurchaseObligations>
<pcom:UnconditionalPurchaseObligations contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullNotLaterThanOneYearMember" decimals="-3" id="Fxbrl_20220304122751271_xbrl_20210118152917944" unitRef="USD"> 994000 </pcom:UnconditionalPurchaseObligations>
<pcom:UnconditionalPurchaseObligations contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanOneYearAndNotLaterThanTwoYearsMember" decimals="-3" id="Fxbrl_20220304122751271_xbrl_20210118152920205" unitRef="USD"> 756000 </pcom:UnconditionalPurchaseObligations>
<pcom:UnconditionalPurchaseObligations contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanTwoYearsAndNotLaterThanThreeYearsMember" decimals="-3" id="Fxbrl_20220304122751271_xbrl_20210118152922542" unitRef="USD"> 108000 </pcom:UnconditionalPurchaseObligations>
<pcom:UnconditionalPurchaseObligations contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanThreeYearsAndNotLaterThanFourYearsMember" decimals="-3" id="Fxbrl_20220304122751271_xbrl_20210118152924799" unitRef="USD"> 0 </pcom:UnconditionalPurchaseObligations>
<pcom:UnconditionalPurchaseObligations contextRef="C_20211231_ifrsfullMaturityAxis_ifrsfullLaterThanFiveYearsMember" decimals="-3" id="Fxbrl_20220304122751271_xbrl_20210118152926478" unitRef="USD"> 0 </pcom:UnconditionalPurchaseObligations>
<ifrs-full:DisclosureOfCashFlowStatementExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210115172012933">
<div> <div> <p style="margin-left: 76.3pt; text-indent: -76.3pt; text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>22. SUPPLEMENTAL CASH FLOW INFORMATION</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Changes in non-cash balances related to operations are as follows:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  (Increase) Decrease in funds receivable from payment processors</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(1,946</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,507</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  (Increase) Decrease in accounts receivable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(9,540</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,305</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Decrease (Increase) in prepaid taxes</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,555</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,566</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Increase in prepaid expenses, deposits and other assets</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(1,291</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,094</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Decrease in other assets</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>202</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; text-indent: -9.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (Decrease) in accounts payable and accrued liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,579</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(8,031</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (Decrease) in income taxes payable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,071</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,837</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Increase in other liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>596</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (Decrease) in payable to loyalty program partners</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24,646</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(27,641</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>18,872</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(13,331</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> </table> </div> </div> </div>
</ifrs-full:DisclosureOfCashFlowStatementExplanatory>
<pcom:DisclosureOfDetailedInformationAboutNoncashBalancesRelatedToOperationsExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20210115172049767">
<div> <table cellpadding="0" cellspacing="0" style="width: 100%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="padding-right: 5.4pt; padding-left: 5.4pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  (Increase) Decrease in funds receivable from payment processors</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(1,946</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">8,507</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  (Increase) Decrease in accounts receivable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(9,540</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">18,305</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Decrease (Increase) in prepaid taxes</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,555</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,566</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Increase in prepaid expenses, deposits and other assets</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>(1,291</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>)</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,094</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Decrease in other assets</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>202</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; text-indent: -9.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (Decrease) in accounts payable and accrued liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>3,579</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(8,031</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (Decrease) in income taxes payable</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>1,071</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(1,837</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">  Increase in other liabilities</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>596</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">12</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="padding-right: 5.4pt; padding-left: 15pt; vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-indent: -9.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Increase (Decrease) in payable to loyalty program partners</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24,646</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(27,641</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 2.25pt double #000000; vertical-align: bottom;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>18,872</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(13,331</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 2.25pt double #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> </table> </div>
</pcom:DisclosureOfDetailedInformationAboutNoncashBalancesRelatedToOperationsExplanatory>
<pcom:AdjustmentsForDecreaseIncreaseInReceivablesFromContractsWithCustomers contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115172323312_12" unitRef="USD"> -1946000 </pcom:AdjustmentsForDecreaseIncreaseInReceivablesFromContractsWithCustomers>
<pcom:AdjustmentsForDecreaseIncreaseInReceivablesFromContractsWithCustomers contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210115172323312_15" unitRef="USD"> 8507000 </pcom:AdjustmentsForDecreaseIncreaseInReceivablesFromContractsWithCustomers>
<ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225161720948" unitRef="USD"> -9540000 </ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
<ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225161705035" unitRef="USD"> 18305000 </ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable>
<pcom:AdjustmentsForDecreaseIncreaseInPrepaidTaxes contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225161746931_xbrl_20210225161720948" unitRef="USD"> 1555000 </pcom:AdjustmentsForDecreaseIncreaseInPrepaidTaxes>
<pcom:AdjustmentsForDecreaseIncreaseInPrepaidTaxes contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225161746931_xbrl_20210225161705035" unitRef="USD"> -1566000 </pcom:AdjustmentsForDecreaseIncreaseInPrepaidTaxes>
<ifrs-full:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225161825047_xbrl_20210225161746931_xbrl_20210225161720948" unitRef="USD"> -1291000 </ifrs-full:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets>
<ifrs-full:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225161825047_xbrl_20210225161746931_xbrl_20210225161705035" unitRef="USD"> -1094000 </ifrs-full:AdjustmentsForDecreaseIncreaseInOtherCurrentAssets>
<ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115172323312_52" unitRef="USD"> 202000 </ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets>
<ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210115172323312_55" unitRef="USD"> 14000 </ifrs-full:AdjustmentsForDecreaseIncreaseInOtherAssets>
<ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225161906780_xbrl_20210115172323312_52" unitRef="USD"> 3579000 </ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
<ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225161906780_xbrl_20210115172323312_55" unitRef="USD"> -8031000 </ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable>
<ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115172323312_72" unitRef="USD"> 1071000 </ifrs-full:AdjustmentsForIncomeTaxExpense>
<ifrs-full:AdjustmentsForIncomeTaxExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210226105217001" unitRef="USD"> -1837000 </ifrs-full:AdjustmentsForIncomeTaxExpense>
<ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115172323312_82" unitRef="USD"> 596000 </ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities>
<ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210115172323312_85" unitRef="USD"> 12000 </ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities>
<pcom:AdjustmentsForIncreaseDecreaseInPayableToLoyaltyProgramPartners contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225162016665_xbrl_20210115172323312_82" unitRef="USD"> 24646000 </pcom:AdjustmentsForIncreaseDecreaseInPayableToLoyaltyProgramPartners>
<pcom:AdjustmentsForIncreaseDecreaseInPayableToLoyaltyProgramPartners contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225162016665_xbrl_20210115172323312_85" unitRef="USD"> -27641000 </pcom:AdjustmentsForIncreaseDecreaseInPayableToLoyaltyProgramPartners>
<ifrs-full:OtherAdjustmentsForNoncashItems contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115172323312_102" unitRef="USD"> 18872000 </ifrs-full:OtherAdjustmentsForNoncashItems>
<ifrs-full:OtherAdjustmentsForNoncashItems contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225162159350" unitRef="USD"> -13331000 </ifrs-full:OtherAdjustmentsForNoncashItems>
<ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304060938161">
<div> <div><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>23. RELATED PARTIES</b></span></span></div> <div> <div> <div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Transactions with key management personnel</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>Compensation</i></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">In addition to their salaries, the Corporation also provides non-cash benefits to directors and executive officers. Directors and executive officers participate in the Corporation's share-based compensation plans (Refer to Note 19).</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Key management personnel compensation comprised the following:</span></span></p> <table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 70%; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>(In thousands of Canadian dollars)</i></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Short-term employee salaries and benefits</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,336</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,727</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Share-based compensation</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,068</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,572</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total compensation</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7,404</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,299</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div> </div> </div>
</ifrs-full:DisclosureOfRelatedPartyExplanatory>
<ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304060945496">
<table cellpadding="0" cellspacing="0" style="border-collapse: collapse; font-size: 10pt; width: 70%; border-color: #000000;"> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><i>(In thousands of Canadian dollars)</i></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2021</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Short-term employee salaries and benefits</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>2,336</b></span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,727</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Share-based compensation</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>5,068</b></span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,572</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total compensation</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>$</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>7,404</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 15%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">5,299</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table>
</ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory>
<ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115160635288" unitRef="CAD"> 2336000 </ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
<ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210115160740373" unitRef="CAD"> 2727000 </ifrs-full:KeyManagementPersonnelCompensationShorttermEmployeeBenefits>
<ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210225162438378_xbrl_20210115160635288" unitRef="CAD"> 5068000 </ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
<ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210225162438378_xbrl_20210115160740373" unitRef="CAD"> 2572000 </ifrs-full:KeyManagementPersonnelCompensationSharebasedPayment>
<ifrs-full:KeyManagementPersonnelCompensation contextRef="C_20210101to20211231" decimals="-3" id="Fxbrl_20210115160715559" unitRef="CAD"> 7404000 </ifrs-full:KeyManagementPersonnelCompensation>
<ifrs-full:KeyManagementPersonnelCompensation contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20210115160721189" unitRef="CAD"> 5299000 </ifrs-full:KeyManagementPersonnelCompensation>
<ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304164547489">
<div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>24. RECLASSIFICATION OF EXPENSES</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">During the first quarter of 2021, the Corporation updated its expense classification to align the presentation with how Management views the business internally and to make its reporting more relevant and comparable to other technology enabled platform companies. The prior period comparatives have been reclassified to conform to the current period presentation. As part of this reclassification, Foreign exchange gain/loss is no longer included in Total operating expenses. The reclassification did not result in a change in Income (Loss) before income taxes. Under the current presentation, Employment costs, Marketing and communications, Technology services and Other operating expenses are now reclassified as Sales and marketing, Research and development and General and administrative.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Sales and marketing</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales and marketing expenses consist primarily of employment costs, including share-based compensation expense and other personnel related expenses, for business development, marketing, account management, data analytics, partner delivery and other partner and customer facing functions. Other costs within sales and marketing include travel-related expenses, marketing agency and brand management costs, certain corporate overhead allocations and other general marketing expenses.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Research and development</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Research and development expenses consist primarily of employment costs, including share-based compensation expense and other personnel related expenses, for product-related functions including product management, engineering, web design and development and product delivery resources. These costs also include certain corporate overhead allocations. </span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>General and administrative</b></span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General and administrative expenses consist of employment costs, including share-based compensation expense and other personnel related expenses, for finance, accounting and treasury, legal, human resources, and the majority of the executive team. These costs also include corporate insurance, certain professional fees and software license costs, and other general corporate expenses.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">The following are the classification of expenses for the year ended December 31, 2020 under the previous and current presentations.</span></span></p> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Previous presentation:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>OPERATING EXPENSES</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Employment costs</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">24,659</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Marketing and communications</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,220</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Technology services</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,767</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation and amortization</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,859</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange gain</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(671</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other operating expenses</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,724</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impairment charges</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,798</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total Operating Expenses</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">41,356</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> <div style="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt; font-family: Times New Roman, Times, serif;"><br/></div> <div> </div> <p style="text-align: justify;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Current presentation:</span></span></p> <div> <table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>OPERATING EXPENSES</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales and marketing</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,242</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Research and development</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,725</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General and administrative</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,403</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation and amortization</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,859</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impairment charges</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,798</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total Operating Expenses</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">42,027</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange gain</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(671</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">41,356</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div> </div>
</ifrs-full:DisclosureOfReclassificationsOrChangesInPresentationExplanatory>
<ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="C_20210101to20211231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" id="Fxbrl_20220304181744842">
<div> <table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>OPERATING EXPENSES</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Employment costs</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">24,659</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Marketing and communications</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,220</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Technology services</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2,767</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation and amortization</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,859</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange gain</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(671</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Other operating expenses</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">6,724</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impairment charges</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,798</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total Operating Expenses</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">41,356</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div>
</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
<ifrs-full:EmployeeBenefitsExpense contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_22" unitRef="USD"> 24659000 </ifrs-full:EmployeeBenefitsExpense>
<ifrs-full:CommunicationExpense contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_32" unitRef="USD"> 1220000 </ifrs-full:CommunicationExpense>
<pcom:TechnologyServices contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_42" unitRef="USD"> 2767000 </pcom:TechnologyServices>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_52" unitRef="USD"> 4859000 </ifrs-full:DepreciationAndAmortisationExpense>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_62" unitRef="USD"> 671000 </ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
<ifrs-full:OperatingExpense contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_72" unitRef="USD"> 6724000 </ifrs-full:OperatingExpense>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLoss contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_82" unitRef="USD"> 1798000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:ExpenseByNature contextRef="C_20200101to20201231_ifrsfullReclassifiedItemsAxis_pcomPreviousReclassificationOfExpensesMember" decimals="-3" id="Fxbrl_20220304182305309_92" unitRef="USD"> 41356000 </ifrs-full:ExpenseByNature>
<ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="C_20210101to20211231" id="Fxbrl_20220304181753446">
<div> <table cellpadding="0" cellspacing="0" style="width: 90%; border-collapse: collapse; font-size: 10pt; border-color: #000000;"> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">For the year ended December 31</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; white-space: nowrap;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">2020</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>OPERATING EXPENSES</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Sales and marketing</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">14,242</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Research and development</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,725</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">General and administrative</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">10,403</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Depreciation and amortization</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">4,859</span></span></td> <td style="vertical-align: bottom; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; padding-left: 13.6pt; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Impairment charges</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">1,798</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;"><b>Total Operating Expenses</b></span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 1%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">42,027</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; text-align: left; width: 2%;"> </td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 1%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: right; width: 12%; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> <tr> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; padding-left: 13.6pt;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">Foreign exchange gain</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%;"> </td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">(671</span></span></td> <td style="vertical-align: bottom; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">)</span></span></td> </tr> <tr> <td style="margin-top: 0pt; margin-bottom: 0pt; border-bottom: 0.75pt solid #000000; vertical-align: bottom; background-color: #e6efff;"> </td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 1%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">$</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: right; width: 12%; background-color: #e6efff;"><span style="font-size: 10pt;"><span style="font-family: Times New Roman,Times,serif;">41,356</span></span></td> <td style="vertical-align: bottom; border-top: 0.75pt solid #000000; border-bottom: 0.75pt solid #000000; text-align: left; width: 2%; background-color: #e6efff;"> </td> </tr> </table> </div>
</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
<ifrs-full:SalesAndMarketingExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_22" unitRef="USD"> 14242000 </ifrs-full:SalesAndMarketingExpense>
<ifrs-full:ResearchAndDevelopmentExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_32" unitRef="USD"> 10725000 </ifrs-full:ResearchAndDevelopmentExpense>
<ifrs-full:GeneralAndAdministrativeExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_42" unitRef="USD"> 10403000 </ifrs-full:GeneralAndAdministrativeExpense>
<ifrs-full:DepreciationAndAmortisationExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_52" unitRef="USD"> 4859000 </ifrs-full:DepreciationAndAmortisationExpense>
<ifrs-full:ImpairmentLossRecognisedInProfitOrLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_62" unitRef="USD"> 1798000 </ifrs-full:ImpairmentLossRecognisedInProfitOrLoss>
<ifrs-full:ExpenseByNature contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_72" unitRef="USD"> 42027000 </ifrs-full:ExpenseByNature>
<ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_92" unitRef="USD"> 671000 </ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
<ifrs-full:MiscellaneousOtherOperatingExpense contextRef="C_20200101to20201231" decimals="-3" id="Fxbrl_20220304182328988_102" unitRef="USD"> 41356000 </ifrs-full:MiscellaneousOtherOperatingExpense>
</xbrl>

1 Previous Filing that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 3/10/22  Points.com Inc.                   40-F       12/31/21  113:10M                                    Newsfile Corp./FA
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