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

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

‘JSON’   —   XBRL Instance as JSON Data — MetaLinks

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            "dei_EntityAddressStateOrProvince":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Name of the state or province.",
                            "label":  "Entity Address, State or Province"
                            }
                        }
                    },
                "localname":  "EntityAddressStateOrProvince",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "stateOrProvinceItemType"
                },
            "dei_EntityAddressesAddressTypeAxis":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The axis of a table defines the relationship between the domain members or categories in the table and the line items or concepts that complete the table.",
                            "label":  "Entity Addresses, Address Type [Axis]"
                            }
                        }
                    },
                "localname":  "EntityAddressesAddressTypeAxis",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "stringItemType"
                },
            "dei_EntityAddressesLineItems":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Line items represent financial concepts included in a table.  These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.",
                            "label":  "Entity Addresses [Line Items]"
                            }
                        }
                    },
                "localname":  "EntityAddressesLineItems",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "stringItemType"
                },
            "dei_EntityAddressesTable":  {
                "auth_ref":  [
                    "r260"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Container of address information for the entity",
                            "label":  "Entity Addresses [Table]"
                            }
                        }
                    },
                "localname":  "EntityAddressesTable",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "stringItemType"
                },
            "dei_EntityCentralIndexKey":  {
                "auth_ref":  [
                    "r260"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC.  It is commonly abbreviated as CIK.",
                            "label":  "Entity Central Index Key"
                            }
                        }
                    },
                "localname":  "EntityCentralIndexKey",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "centralIndexKeyItemType"
                },
            "dei_EntityCommonStockSharesOutstanding":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report.  Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.",
                            "label":  "Entity Common Stock, Shares Outstanding"
                            }
                        }
                    },
                "localname":  "EntityCommonStockSharesOutstanding",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "sharesItemType"
                },
            "dei_EntityCurrentReportingStatus":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days.  This information should be based on the registrant's current or most recent filing containing the related disclosure.",
                            "label":  "Entity Current Reporting Status"
                            }
                        }
                    },
                "localname":  "EntityCurrentReportingStatus",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "yesNoItemType"
                },
            "dei_EntityDomain":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "All the names of the entities being reported upon in a document.  Any legal structure used to conduct activities or to hold assets.  Some examples of such structures are corporations, partnerships, limited liability companies, grantor trusts, and other trusts.  This item does not include business and geographical segments which are included in the geographical or business segments domains.",
                            "label":  "Entity [Domain]"
                            }
                        }
                    },
                "localname":  "EntityDomain",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutRecoverableAmountsForCashgeneratingUnitsWithIndefiniteLifeIntangibleAssetsAndGoodwillTableTextBlockDetails",
                    "http://www.points.com/role/DisclosureOfDetailedInformationAboutContractedRevenuesAllocatedToRemainingPerformanceObligationsDetails"
                    ],
                "xbrltype":  "domainItemType"
                },
            "dei_EntityEmergingGrowthCompany":  {
                "auth_ref":  [
                    "r260"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Indicate if registrant meets the emerging growth company criteria.",
                            "label":  "Entity Emerging Growth Company"
                            }
                        }
                    },
                "localname":  "EntityEmergingGrowthCompany",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "booleanItemType"
                },
            "dei_EntityExTransitionPeriod":  {
                "auth_ref":  [
                    "r266"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards.",
                            "label":  "Entity Ex Transition Period"
                            }
                        }
                    },
                "localname":  "EntityExTransitionPeriod",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "booleanItemType"
                },
            "dei_EntityFileNumber":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Commission file number.  The field allows up to 17 characters.  The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.",
                            "label":  "Entity File Number"
                            }
                        }
                    },
                "localname":  "EntityFileNumber",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "fileNumberItemType"
                },
            "dei_EntityIncorporationStateCountryCode":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Two-character EDGAR code representing the state or country of incorporation.",
                            "label":  "Entity Incorporation, State or Country Code"
                            }
                        }
                    },
                "localname":  "EntityIncorporationStateCountryCode",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "edgarStateCountryItemType"
                },
            "dei_EntityInteractiveDataCurrent":  {
                "auth_ref":  [
                    "r265"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).",
                            "label":  "Entity Interactive Data Current"
                            }
                        }
                    },
                "localname":  "EntityInteractiveDataCurrent",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "yesNoItemType"
                },
            "dei_EntityRegistrantName":  {
                "auth_ref":  [
                    "r260"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.",
                            "label":  "Entity Registrant Name"
                            }
                        }
                    },
                "localname":  "EntityRegistrantName",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "normalizedStringItemType"
                },
            "dei_LegalEntityAxis":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "The set of legal entities associated with a report.",
                            "label":  "Legal Entity [Axis]"
                            }
                        }
                    },
                "localname":  "LegalEntityAxis",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutRecoverableAmountsForCashgeneratingUnitsWithIndefiniteLifeIntangibleAssetsAndGoodwillTableTextBlockDetails",
                    "http://www.points.com/role/DisclosureOfDetailedInformationAboutContractedRevenuesAllocatedToRemainingPerformanceObligationsDetails"
                    ],
                "xbrltype":  "stringItemType"
                },
            "dei_LocalPhoneNumber":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Local phone number for entity.",
                            "label":  "Local Phone Number"
                            }
                        }
                    },
                "localname":  "LocalPhoneNumber",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "normalizedStringItemType"
                },
            "dei_Security12bTitle":  {
                "auth_ref":  [
                    "r259"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Title of a 12(b) registered security.",
                            "label":  "Title of 12(b) Security"
                            }
                        }
                    },
                "localname":  "Security12bTitle",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "securityTitleItemType"
                },
            "dei_SecurityExchangeName":  {
                "auth_ref":  [
                    "r261"
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Name of the Exchange on which a security is registered.",
                            "label":  "Security Exchange Name"
                            }
                        }
                    },
                "localname":  "SecurityExchangeName",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "edgarExchangeCodeItemType"
                },
            "dei_TradingSymbol":  {
                "auth_ref":  [
                    ],
                "lang":  {
                    "en-us":  {
                        "role":  {
                            "documentation":  "Trading symbol of an instrument as listed on an exchange.",
                            "label":  "Trading Symbol"
                            }
                        }
                    },
                "localname":  "TradingSymbol",
                "nsuri":  "http://xbrl.sec.gov/dei/2021q4",
                "presentation":  [
                    "http://www.points.com/role/DocumentAndEntityInformation"
                    ],
                "xbrltype":  "tradingSymbolItemType"
                },
            "ifrs-full_AccumulatedImpairmentMember":  {
                "auth_ref":  [
                    "r69",
                    "r112",
                    "r126",
                    "r129",
                    "r205",
                    "r210",
                    "r214",
                    "r253",
                    "r256"
                    ],
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "This member stands for accumulated impairment. [Refer:  Impairment loss]"
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Accumulated impairment [member]",
                            "terseLabel":  "Amortization and impairment losses [Member]"
                            }
                        }
                    },
                "localname":  "AccumulatedImpairmentMember",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
                    "http://www.points.com/role/INTANGIBLEASSETSDisclosureOfDetailedInformationAboutIntangibleAssetsDetails"
                    ],
                "xbrltype":  "domainItemType"
                },
            "ifrs-full_AccumulatedOtherComprehensiveIncome":  {
                "auth_ref":  [
                    "r23"
                    ],
                "calculation":  {
                    "http://www.points.com/role/BalanceSheet":  {
                        "order":  20.0,
                        "parentTag":  "ifrs-full_Equity",
                        "weight":  1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The amount of accumulated items of income and expense (including reclassification adjustments) that are not recognised in profit or loss as required or permitted by other IFRSs. [Refer:  IFRSs [member]; Other comprehensive income]"
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Accumulated other comprehensive income (loss)",
                            "verboseLabel":  "Accumulated other comprehensive (loss) income"
                            }
                        }
                    },
                "localname":  "AccumulatedOtherComprehensiveIncome",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
                    "http://www.points.com/role/BalanceSheet"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "ifrs-full_AccumulatedOtherComprehensiveIncomeMember":  {
                "auth_ref":  [
                    "r10"
                    ],
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "This member stands for accumulated other comprehensive income. [Refer:  Other comprehensive income]"
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Accumulated other comprehensive loss [Member]",
                            "terseLabel":  "Accumulated other comprehensive income (loss) [Member]"
                            }
                        }
                    },
                "localname":  "AccumulatedOtherComprehensiveIncomeMember",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
                    "http://www.points.com/role/StockholdersEquity"
                    ],
                "xbrltype":  "domainItemType"
                },
            "ifrs-full_AdditionalPaidinCapital":  {
                "auth_ref":  [
                    "r23"
                    ],
                "calculation":  {
                    "http://www.points.com/role/BalanceSheet":  {
                        "order":  10.0,
                        "parentTag":  "ifrs-full_Equity",
                        "weight":  1.0
                        }
                    },
                "crdr":  "credit",
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The amount received or receivable from the issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders."
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Contributed surplus"
                            }
                        }
                    },
                "localname":  "AdditionalPaidinCapital",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
                    "http://www.points.com/role/BalanceSheet"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "ifrs-full_AdditionalPaidinCapitalMember":  {
                "auth_ref":  [
                    "r10"
                    ],
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "This member stands for amounts received from issuance of the entity's shares in excess of nominal value and amounts received from other transactions involving the entity's stock or stockholders."
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Contributed Surplus [Member]"
                            }
                        }
                    },
                "localname":  "AdditionalPaidinCapitalMember",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
                    "http://www.points.com/role/DisclosureDisclosureOfIssuedCapitalExplanatoryDetails",
                    "http://www.points.com/role/StockholdersEquity"
                    ],
                "xbrltype":  "domainItemType"
                },
            "ifrs-full_AdditionalRecognitionGoodwill":  {
                "auth_ref":  [
                    "r203"
                    ],
                "crdr":  "debit",
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The amount of additional goodwill recognised, except goodwill included in a disposal group that, on acquisition, meets the criteria to be classified as held for sale in accordance with IFRS 5. [Refer:  Goodwill; Disposal groups classified as held for sale [member]]"
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Additions (AdditionalRecognitionGoodwill)",
                            "verboseLabel":  "Additions"
                            }
                        }
                    },
                "localname":  "AdditionalRecognitionGoodwill",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
                    "http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutGoodwillTableTextBlockDetails"
                    ],
                "xbrltype":  "monetaryItemType"
                },
            "ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill":  {
                "auth_ref":  [
                    "r113"
                    ],
                "crdr":  "debit",
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer:  Business combinations [member]; Intangible assets other than goodwill]"
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Additions other than through business combinations, intangible assets other than goodwill",
                            "verboseLabel":  "Additions"
                            }
                        }
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                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
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                "localname":  "ComprehensiveIncome",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
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                    },
                "crdr":  "credit",
                "lang":  {
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                            "documentation":  "The amount of non-current liabilities that the entity does not separately disclose in the same statement or note. [Refer:  Non-current liabilities]"
                            }
                        },
                    "en-us":  {
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                            "terseLabel":  "Other liabilities",
                            "verboseLabel":  "Non-current portion of other liabilities"
                            }
                        }
                    },
                "localname":  "OtherNoncurrentLiabilities",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                    "http://www.points.com/role/DisclosureDisclosureOfDetailedInformationAboutOtherLiabilitiesTableTextBlockDetails"
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_OtherReceivables":  {
                "auth_ref":  [
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                "crdr":  "debit",
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The amount receivable by the entity that it does not separately disclose in the same statement or note."
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Funds receivable from payment processors (OtherReceivables)",
                            "terseLabel":  "Funds receivable from payment processors"
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                        }
                    },
                "localname":  "OtherReceivables",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_OtherRevenue":  {
                "auth_ref":  [
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                "calculation":  {
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                        "parentTag":  "ifrs-full_Revenue",
                        "weight":  1.0
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                "crdr":  "credit",
                "lang":  {
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                        "role":  {
                            "documentation":  "The amount of revenue arising from sources that the entity does not separately disclose in the same statement or note. [Refer:  Revenue]"
                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Other partner revenue",
                            "verboseLabel":  "Other partner revenue"
                            }
                        }
                    },
                "localname":  "OtherRevenue",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome":  {
                "auth_ref":  [
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                "calculation":  {
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                    },
                "crdr":  "debit",
                "lang":  {
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                            }
                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Other differences",
                            "verboseLabel":  "Other differences"
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                        }
                    },
                "localname":  "OtherTaxEffectsForReconciliationBetweenAccountingProfitAndTaxExpenseIncome",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_ParValuePerShare":  {
                "auth_ref":  [
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                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The nominal value per share."
                            }
                        },
                    "en-us":  {
                        "role":  {
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                        }
                    },
                "localname":  "ParValuePerShare",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "perShareItemType"
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                "auth_ref":  [
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                "calculation":  {
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                        "parentTag":  "ifrs-full_CashFlowsFromUsedInFinancingActivities",
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                "crdr":  "credit",
                "lang":  {
                    "en":  {
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                            "documentation":  "The cash outflow for payment of lease liabilities, classified as financing activities. [Refer:  Lease liabilities]"
                            }
                        },
                    "en-us":  {
                        "role":  {
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                            "negatedLabel":  "Payment of principal portion of lease liabilities",
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                        }
                    },
                "localname":  "PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                    "http://www.points.com/role/LEASELIABILITIESDetails"
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_PaymentsToAcquireOrRedeemEntitysShares":  {
                "auth_ref":  [
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                "calculation":  {
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                        "parentTag":  "ifrs-full_CashFlowsFromUsedInFinancingActivities",
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                "crdr":  "credit",
                "lang":  {
                    "en":  {
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                            "documentation":  "The cash outflow to acquire or redeem entity's shares."
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                        },
                    "en-us":  {
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                        }
                    },
                "localname":  "PaymentsToAcquireOrRedeemEntitysShares",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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                "lang":  {
                    "en":  {
                        "role":  {
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                        },
                    "en-us":  {
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                            "terseLabel":  "Percentage of entity's revenue",
                            "verboseLabel":  "Percentage of entity's revenue"
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                        }
                    },
                "localname":  "PercentageOfEntitysRevenue",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "percentItemType"
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                "calculation":  {
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                        "parentTag":  "ifrs-full_CashFlowsFromUsedInFinancingActivities",
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                "crdr":  "debit",
                "lang":  {
                    "en":  {
                        "role":  {
                            "documentation":  "The cash inflow from the exercise of options."
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                        },
                    "en-us":  {
                        "role":  {
                            "label":  "Proceeds from exercise of options",
                            "terseLabel":  "Gross proceeds from shares issued",
                            "verboseLabel":  "Proceeds from exercise of share options"
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                        }
                    },
                "localname":  "ProceedsFromExerciseOfOptions",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_ProceedsFromIssuingShares":  {
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                "crdr":  "debit",
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                            "documentation":  "The cash inflow from issuing shares."
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                        },
                    "en-us":  {
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                            "terseLabel":  "Gross proceeds from shares issued",
                            "verboseLabel":  "Proceeds from issuance of share capital, net of issuance costs"
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                        }
                    },
                "localname":  "ProceedsFromIssuingShares",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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                "crdr":  "debit",
                "lang":  {
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                        "role":  {
                            "documentation":  "The cash inflow from non-current borrowings obtained. [Refer:  Borrowings]"
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                        },
                    "en-us":  {
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                            "netLabel":  "Senior secured credit facility borrowed during the year",
                            "terseLabel":  "Proceeds from borrowings",
                            "verboseLabel":  "Proceeds from long term debt"
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                        }
                    },
                "localname":  "ProceedsFromNoncurrentBorrowings",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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                    "r36",
                    "r138",
                    "r155",
                    "r157",
                    "r158",
                    "r232",
                    "r234",
                    "r246",
                    "r252"
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                "calculation":  {
                    "http://www.points.com/role/CashFlows":  {
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                        "parentTag":  "ifrs-full_CashFlowsFromUsedInOperatingActivities",
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                    "http://www.points.com/role/IncomeStatement":  {
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                        "parentTag":  "ifrs-full_ComprehensiveIncome",
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                "crdr":  "credit",
                "lang":  {
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                        "role":  {
                            "documentation":  "The total of income less expenses from continuing and discontinued operations, excluding the components of other comprehensive income. [Refer:  Other comprehensive income]"
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                        },
                    "en-us":  {
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                            "label":  "NET INCOME (LOSS)",
                            "positiveLabel":  "Net (loss) income",
                            "positiveTerseLabel":  "Net loss available to common shareholders for basic and diluted loss per share",
                            "positiveVerboseLabel":  "Net income (loss)",
                            "terseLabel":  "Net loss for the period",
                            "totalLabel":  "NET LOSS",
                            "verboseLabel":  "Net income (loss)"
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                        }
                    },
                "localname":  "ProfitLoss",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                    "http://www.points.com/role/StockholdersEquity"
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                "xbrltype":  "monetaryItemType"
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            "ifrs-full_ProfitLossBeforeTax":  {
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                    "r2",
                    "r206",
                    "r232",
                    "r234"
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                "calculation":  {
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                "crdr":  "credit",
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                        },
                    "en-us":  {
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                            "terseLabel":  "INCOME BEFORE INCOME TAXES",
                            "totalLabel":  "LOSS BEFORE INCOME TAXES",
                            "verboseLabel":  "Income before Income Taxes"
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                        }
                    },
                "localname":  "ProfitLossBeforeTax",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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                    "en-us":  {
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                            "periodEndLabel":  "Balance, end of year",
                            "periodStartLabel":  "Balance, beginning of year"
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                        }
                    },
                "localname":  "PropertyPlantAndEquipment",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
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                        },
                    "en-us":  {
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                    },
                "localname":  "PropertyPlantAndEquipmentMember",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
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                "xbrltype":  "domainItemType"
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                "calculation":  {
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                "crdr":  "credit",
                "lang":  {
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                            "documentation":  "The cash outflow for the purchases of intangible assets, classified as investing activities. [Refer:  Intangible assets other than goodwill]"
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                        },
                    "en-us":  {
                        "role":  {
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                            "negatedLabel":  "Additions to intangible assets"
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                        }
                    },
                "localname":  "PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
                "presentation":  [
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                "xbrltype":  "monetaryItemType"
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                "crdr":  "credit",
                "lang":  {
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                        },
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                            "negatedLabel":  "Acquisition of property and equipment"
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                    },
                "localname":  "PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
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                            "documentation":  "The decrease in equity resulting from the purchase of treasury shares. [Refer:  Treasury shares]"
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                        },
                    "en-us":  {
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                            "terseLabel":  "Shares repurchased and cancelled",
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                        }
                    },
                "localname":  "PurchaseOfTreasuryShares",
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                "presentation":  [
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                        }
                    },
                "localname":  "RangeAxis",
                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
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                            "documentation":  "This member stands for aggregate ranges.  It also represents the standard value for the 'Range' axis if no other member is used."
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                        },
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                "nsuri":  "http://xbrl.ifrs.org/taxonomy/2021-03-24/ifrs-full",
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                        "role":  {
                            "documentation":  "The amount of an entity\u2019s right to consideration in exchange for goods or services that the entity has transferred to a customer that is unconditional.  A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due."
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                    "en-us":  {
                        "role":  {
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                "localname":  "ReceivablesFromContractsWithCustomers",
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                            "documentation":  "The amount of expenditure directly attributable to research or development activities, recognised in profit or loss."
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                        },
                    "en-us":  {
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                    },
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                            "documentation":  "The amount of cash and cash equivalents whose use or withdrawal is restricted. [Refer:  Cash and cash equivalents]"
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                    "en-us":  {
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                    },
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                            "documentation":  "A component of equity representing the entity's cumulative undistributed earnings or deficit."
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                    "en-us":  {
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}

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