Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2019	May 09, 2019
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2019
Trading Symbol	igxt
Entity Registrant Name	IntelGenx Technologies Corp.
Entity Central Index Key	0001098880
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Common Stock, Shares Outstanding		93,527,474
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Ex Transition Period	false

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current
Cash	$ 6,627	$ 6,815
Short-term investments	2,005	4,180
Accounts receivable	674	815
Prepaid expenses	395	462
Investment tax credits receivable	518	416
Inventory	383	375
Total current assets	10,602	13,063
Leasehold improvements and equipment, net	6,279	6,248
Security deposits	722	707
Operating lease right-of-use asset	722
Total assets	18,325	20,018
Current
Accounts payable and accrued liabilities	1,741	2,030
Current portion of long-term debt	725	692
Current portion of operating lease liability	131
Total current liabilities	2,597	2,722
Deferred lease obligations		49
Long-term debt	987	1,140
Convertible debentures	5,231	5,047
Convertible notes	1,114	1,073
Operating lease liability	594
Total liabilities	10,523	10,031
Shareholders' equity
Capital Stock, common shares, $0.00001 par value; 200,000,000 shares authorized; 93,527,473 shares issued and outstanding (2018: 93,477,473 common shares)	1	1
Additional paid-in capital	42,155	42,048
Accumulated deficit	(33,435)	(30,896)
Accumulated other comprehensive loss	(919)	(1,166)
Total Shareholders' Equity	7,802	9,987
Total liabilities and shareholders' equity	$ 18,325	$ 20,018

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2019	Dec. 31, 2018
Common Stock, Par Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	93,527,473	93,477,473
Common Stock, Shares, Outstanding	93,527,473	93,477,473

Consolidated Statement of Shareholders' Equity - 3 months ended Mar. 31, 2019 - USD ($) $ in Thousands	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Deficit [Member]	Accumulated Other Comprehensive Loss [Member]	Total
Beginning Balance at Dec. 31, 2018	$ 1	$ 42,048	$ (30,896)	$ (1,166)	$ 9,987
Beginning Balance (Shares) at Dec. 31, 2018	93,477,473
Modified retrospective adjustment upon adoption of ASC 842			49		49
Other comprehensive income				247	247
Options exercised		21			21
Options exercised (in shares)	50,000
Stock-based compensation		86			86
Net loss for the period			(2,588)		(2,588)
Ending Balance at Mar. 31, 2019	$ 1	$ 42,155	$ (33,435)	$ (919)	$ 7,802
Ending Balance (Shares) at Mar. 31, 2019	93,527,473

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statement of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues
Revenues	$ 416	$ 239
Expenses
Research and development expense	860	797
Selling, general and administrative expense	1,704	1,280
Depreciation of tangible assets	171	183
Total expenses	2,735	2,260
Operating loss	(2,319)	(2,021)
Interest income	29
Financing and interest expense	(298)	(243)
Net financing and interest expense	(269)	(243)
Net Loss	(2,588)	(2,264)
Other Comprehensive Income (Loss)
Foreign currency translation adjustment	223	(72)
Change in fair value	24	(5)
Total other comprehensive income (loss)	247	(77)
Comprehensive loss	$ (2,341)	$ (2,341)
Basic and Diluted Weighted Average Number of Shares Outstanding (in shares)	93,519,140	67,404,467
Basic and Diluted Loss Per Common Share (in dollars per share)	$ (0.03)	$ (0.03)

Consolidated Statement of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Funds (used) provided - Operating activities
Net loss	$ (2,588)	$ (2,264)
Depreciation of tangible assets	171	183
Stock-based compensation	86	50
Accretion expense	120	73
DSU expense	210
Lease expense	3
Total Adjustment	(1,998)	(1,958)
Changes in non-cash items related to operations:
Accounts receivable	141	(32)
Prepaid expenses	67	(172)
Investment tax credits receivable	(102)	(69)
Accounts payable and accrued liabilities	(501)	40
Net change in non-cash items related to operations	(395)	(233)
Net cash used in operating activities	(2,393)	(2,191)
Financing activities
Repayment of long-term debt	(159)	(187)
Proceeds from exercise of warrants and stock options	21	395
Net cash (used in) provided by financing activities	(138)	208
Investing activities
Additions to leasehold improvements and equipment	(70)	(438)
Redemption of short-term investments	3,731	1,515
Acquisition of short-term investments	(1,469)
Net cash provided by investing activities	2,192	1,077
Increase (decrease) in cash	(339)	(906)
Effect of foreign exchange on cash	151	(67)
Cash
Beginning of period	6,815	1,591
End of period	$ 6,627	$ 618

Basis of Presentation

3 Months Ended

Mar. 31, 2019

Basis of Presentation [Text Block]

1.	Basis of Presentation

	The accompanying unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles for interim financial information and with the instructions to Form 10-Q and Article 10 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by generally accepted accounting principles for complete consolidated financial statements. In the opinion of management, all adjustments considered necessary for a fair presentation have been included. All such adjustments are of a normal and recurring nature.

	These financial statements should be read in conjunction with the audited consolidated financial statements at December 31, 2018. Operating results for the three months ended March 31, 2019 are not necessarily indicative of the results that may be expected for the year ending December 31, 2019. The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”). This basis of accounting involves the application of accrual accounting and consequently, revenues and gains are recognized when earned, and expenses and losses are recognized when incurred.

	The consolidated financial statements include the accounts of the Company and its subsidiary companies. On consolidation, all inter-entity transactions and balances have been eliminated.

	The financial statements are expressed in U.S. funds.

	Management has performed an evaluation of the Company’s activities through the date and time these financial statements were issued and concluded that there are no additional significant events requiring recognition or disclosure.

Going Concern

3 Months Ended

Mar. 31, 2019

Going Concern [Text Block]

2.	Going Concern

	The Company has financed its operations to date primarily through public offerings of its common stock, bank loans, royalty, up-front and milestone payments, license fees, proceeds from exercise of warrants and options, research and development revenues and the sale of U.S. royalty on future sales of Forfivo XL^®. The Company has devoted substantially all of its resources to its drug development efforts, conducting clinical trials to further advance the product pipeline, the expansion of its facilities, protecting its intellectual property and general and administrative functions relating to these operations. The future success of the Company is dependent on its ability to develop its product pipeline and ultimately upon its ability to attain profitable operations. As of March 31, 2019, the Company had cash and short-term investments totaling approximately $8,632. The Company does not have sufficient existing cash and short-term investments to support operations for the next year following the issuance of these financial statements. These conditions raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans to alleviate these conditions include pursuing one or more of the following steps to raise additional funding, none of which can be guaranteed or are entirely within the Company’s control:

	•	Raise funding through the possible sale of the Company’s common stock, including public or private equity financings.

	•	Raise funding through debt financing.

	•	Continue to seek partners to advance product pipeline.

	•	Initiate oral film manufacturing activities.

	•	Initiate contract oral film manufacturing activities.

	If the Company is unable to raise capital when needed or on attractive terms, or if it is unable to procure partnership arrangements to advance its programs, the Company would be forced to delay, reduce or eliminate its research and development programs.

	The accompanying consolidated interim financial statements have been prepared on a going concern basis, which contemplates the realization of assets and satisfaction of liabilities in the ordinary course of business. The accompanying consolidated interim financial statements do not include any adjustments or classifications that may result from the possible inability of the Company to continue as a going concern. Should the Company be unable to continue as a going concern, it may be unable to realize the carrying value of its assets and to meet its liabilities as they become due.

Adoption of New Accounting Standards

3 Months Ended

Mar. 31, 2019

Adoption of New Accounting Standards [Text Block]

3.	Adoption of New Accounting Standards

	The Company adopted Topic 842 Leases with a date of the initial application of January 1, 2019. As a result, the Company has changed its accounting policy for leases as detailed below.

	The Company adopted Topic 842 using a modified retrospective approach with a date of initial application of January 1, 2019, which requires the recognition of the right-of-use assets and related operating and finance lease liabilities on the balance sheet. As a result, the consolidated balance sheet prior to January 1, 2019 was not restated, continues to be reported under ASC Topic 840, Leases, or ASC 840, which did not require the recognition of operating lease liabilities on the balance sheet, and is not comparative. Under ASC 842, all leases are required to be recorded on the balance sheet and are classified as either operating or finance leases. The lease classification affects the expense recognition in the income statement. Operating lease charges are recorded entirely in selling, general and administrative expense. Finance lease charges are split, where amortization of the right-of-use asset is recorded in selling, general and administrative expense and an implied interest component is recorded in financing and interest expense. At the moment of initial application, the Company did not hold any Finance leases. The expense recognition for operating leases under ASC 842 is substantially consistent with ASC 840. As a result, there is no significant difference in our results of operations presented in our consolidated income statement and consolidated statement of comprehensive loss for each period presented.

	The adoption of ASC 842 had a substantial impact on the Company’s balance sheet. The most significant impact was the recognition of the operating lease right-of-use asset and operating lease liability. Upon adoption, leases that were classified as operating leases under ASC 840 were classified as operating leases under ASC 842, and the Company recorded an adjustment of $726 to operating lease right-of-use asset and the related operating lease liability. The operating lease liability is based on the present value of the remaining minimum lease payments, determined under ASC 840, discounted using our secured incremental borrowing rate at the effective date of January 1, 2019, using the original lease term and the tenor. As permitted under ASC 842, the Company elected to use the practical expedient that permits to use hindsight in determining the lease term. The application of the practical expedients did not have a significant impact on the measurement of the operating lease liability.

	The impact of the adoption of ASC 842 on the balance sheet as et December 31, 2018 was:

	As reported	Adoption of ASC 842	Balance
	December 31, 2018	Increase (Decrease)	January 1, 2019
Operating lease right-of-use assets	$ -	$ 726	$ 679
Total assets	20,018	726	20,744
Total current liabilities	2,722	127	2,849
Deferred lease obligations	49	(49)	-
Operating lease liability	-	599	599
Total liabilities	10,031	677	10,708
Total shareholders’ equity	9,987	49	10,036
Total liabilities and shareholders’ equity	20,018	726	20,744

The FASB issued ASU 2018-07 to expand the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from non-employees. These amendments are effective for a public business entity for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. The adoption of this statement did not have a material effect on the Company’s financial position of results.

Significant Accounting Policies

3 Months Ended

Mar. 31, 2019

Significant Accounting Policies [Text Block]

4.	Significant Accounting Policies

	Revenue Recognition
	The Company may enter into licensing and collaboration agreements for product development, licensing, supply and manufacturing for its product pipeline. The terms of the agreements may include non-refundable signing and licensing fees, milestone payments and royalties on any product sales derived from collaborations. These contracts are analyzed to identify all performance obligations forming part of these contracts. The transaction price of the contract is then determined. The transaction price is allocated between all performance obligations on a residual standalone selling price basis. The stand-alone selling price is estimated based on the comparable market prices, expected cost plus margin and the Company’s historical experience.
	Revenue is measured based on a consideration specified in a contract with a customer, and excludes any sales incentives and amounts collected on behalf of third parties. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer.
	Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue- producing transaction, that are collected by the Company from a customer, are excluded from revenue.

	The following is a description of principal activities – separated by nature – from which the Company generates its revenue.

	Research and Development Revenue

	Revenues with corporate collaborators are recognized as the performance obligations are satisfied over time, and the related expenditures are incurred pursuant to the terms of the agreement.

	Licensing and Collaboration Arrangements

	Licenses are considered to be right-to-use licenses. As such, the Company recognizes the licenses revenues at a point in time, upon granting the licenses.

	Milestone payments are considered variable consideration. As such, the Company estimates variable consideration at the most likely amount to which we expect to be entitled. The estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. At the end of each subsequent reporting period, the Company re-evaluates the probability of achievement of such development milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license, research and other revenues in the period during which the adjustment is recognized. The process of successfully achieving the criteria for the milestone payments is highly uncertain. Consequently, there is significant risk that the Company may not earn all of the milestone payments for each of its contracts.

	Royalties are typically calculated as a percentage of net sales realized by the Company’s licensees of its products (including their sub-licensees), as specifically defined in each agreement. The licensees’ sales generally consist of revenues from product sales of the Company’s product pipeline and net sales are determined by deducting the following: estimates for chargebacks, rebates, sales incentives and allowances, returns and losses and other customary deductions in each region where the Company has licensees. Revenues arising from royalties are considered variable consideration. As such, the Company estimates variable consideration at the most likely amount to which we expect to be entitled. The estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved.

	Leasehold Improvements and Equipment

	Leasehold improvements and equipment are recorded at cost. Provisions for depreciation are based on their estimated useful lives using the methods as follows:

	On the declining balance method -

	Laboratory and office equipment	20%
	Computer equipment	30%

	On the straight-line method -
	Leasehold improvements	over the lease term

	Manufacturing equipment	5 – 10 years

Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repair and maintenance are expensed as incurred.

Leases

Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of these criteria.

Substantially all of the Company’s operating leases are comprised of office space and property leases and the Company does not hold any finance leases.

For all leases at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease.

	The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All right-of-use assets are reviewed for impairment. The lease liability is initially measured the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s secured incremental borrowing rate for the same term as the underlying lease.

	Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early.

	Lease modifications result in remeasurement of the lease liability.

	Lease expense for operating leases consists of the lease payments plus any initial direct costs, primarily brokerage commissions, and is recognized on a straight-line basis over the lease term. Included in lease expense are any variable lease payments incurred in the period that were not included in the initial lease liability.

	The Company has elected not to recognize right-of-use assets and lease liabilities for short-tern leases that have a term of 12 months or less. The effect of short-term leases on our right-of-use asset and lease liability was not material.

	Recent Accounting Pronouncements

	ASU 2018-19 Codification Improvements to Topic 326, Financial Instruments—Credit Losses

	The FASB issued ASU 2018-19 which mitigates transition complexity by requiring entities other than public business entities, including not-for-profit organizations and certain employee benefit plans, to implement the credit losses standard issued in 2016, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. This aligns the implementation date for their annual financial statements with the implementation date for their interim financial statements. The guidance also clarifies that receivables arising from operating leases are not within the scope of the credit losses standard, but rather, should be accounted for in accordance with the leases standard.

	These amendments are effective for fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

	ASU 2018-18 Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606

	The FASB issued ASU 2018-18 which provides guidance on how to assess whether certain transactions between collaborative arrangement participants should be accounted for within the revenue recognition standard.

	The ASU also provides more comparability in the presentation of revenue for certain transactions between collaborative arrangement participants. It accomplishes this by allowing organizations to only present units of account in collaborative arrangements that are within the scope of the revenue recognition standard together with revenue accounted for under the revenue recognition standard. The parts of the collaborative arrangement that are not in the scope of the revenue recognition standard should be presented separately from revenue accounted for under the revenue recognition standard.

	These amendments are effective for fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

	ASU 2018-13 – Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement

	The FASB issued ASU 2018-13 which modifies the disclosure requirements in Topic 820 as follows:

	Removals

	-The amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy;

	-The policy for timing of transfers between levels;

	-The valuation processes for Level 3 fair value measurements; and

	-For nonpublic entities, the changes in unrealized gains and losses for the period included in earnings for recurring Level 3 fair value measurements held at the end of the reporting period.

	Modifications

	-In lieu of a rollforward for Level 3 fair value measurements, a nonpublic entity is required to disclose transfers into and out of Level 3 of the fair value hierarchy and purchases and issues of Level 3 assets and liabilities;

	-For investments in certain entities that calculate net asset value, an entity is required to disclose the timing of liquidation of an investee’s assets and the date when restrictions from redemption might lapse only if the investee has communicated the timing to the entity or announced the timing publicly; and

	-The amendments clarify that the measurement uncertainty disclosure is to communicate information about the uncertainty in measurement as of the reporting date.

	Additions

	-The changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period; and

	- The range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. For certain unobservable inputs, an entity may disclose other quantitative information (such as the median or arithmetic average) in lieu of the weighted average if the entity determines that other quantitative

	information would be a more reasonable and rational method to reflect the distribution of unobservable inputs used to develop Level 3 fair value measurements.

	These amendments are effective for fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

Inventory

3 Months Ended

Mar. 31, 2019

Inventory Disclosure [Abstract]

Inventory [Text Block]

5.	Inventory

	Inventory as at March 31, 2019 consisted of raw materials in the amount of $383 (2018: $375).

Leasehold Improvements and Equipment

3 Months Ended

Mar. 31, 2019

Leasehold Improvements and Equipment [Text Block]

6.	Leasehold Improvements and Equipment

						March 31,		December 31,
						2019		2018
				Accumulated		Net Carrying		Net Carrying
		Cost		Depreciation		Amount		Amount

Manufacturing equipment	$	4,203	$	653	$	3,550	$	3,512
Laboratory and office equipment		1,313		755		558		562
Computer equipment		109		72		37		39
Leasehold improvements		3,134		1,000		2,134		2,135

	$	8,759	$	2,480	$	6,279	$	6,248

From the balance of manufacturing equipment, an amount of $1,738 thousand (2018: $1,703 thousand) represents assets which are still under construction as at March 31, 2019 and are consequently not depreciated.

Bank indebtedness

3 Months Ended

Mar. 31, 2019

Bank indebtedness [Text Block]

7.	Bank Indebtedness

	The Company's credit facility is subject to review annually and consists of an operating demand line of credit of up to CAD$250 thousand ($187 thousand) and corporate credits cards of up to CAD$75 ($56 thousand) and $56 thousand, and foreign exchange contracts limited to CAD$425 thousand ($318 thousand). Borrowings under the operating demand line of credit bear interest at the Bank’s prime lending rate plus 2%. The credit facility and term loan (see note 8) are secured by a first ranking movable hypothec on all present and future movable property of the Company for an amount of CAD$4,250,000 ($3,180,000) plus 20%, and a 50% guarantee by Export Development Canada, a Canadian Crown corporation export credit agency. The terms of the banking agreement require the Company to comply with certain debt service coverage and debt to net worth financial covenants on an annual basis at the end of the Company’s fiscal year. As at March 31, 2019, the Company has not drawn on its credit facility.

Long-term debt

3 Months Ended

Mar. 31, 2019

Long-term debt [Text Block]

8.	Long-term Debt

	The components of the Company’s debt are as follows:

	March 31, 2019	December 31, 2018
	$	$



Term loan facility	1,400	1,502
Secured loan	312	330
Total debt	1,712	1,832

Less: current portion	725	692

Total long-term debt	987	1,140

The Company’s term loan facility consists of a total of CAD$4 million ($3.09 million) bearing interest at the Bank’s prime lending rate plus 2.50%, with monthly principal repayments of CAD$62 thousand ($46 thousand). The term loan is subject to the same security and financial covenants as the bank indebtedness (see note 7).

The secured loan has a principal balance authorized of CAD$1 million ($748 thousand) bearing interest at prime plus 7.3%, reimbursable in monthly principal payments of CAD$17 thousand ($13 thousand) from January 2017 to March 2021. The loan is secured by a second ranking on all present and future property of the Company. The terms of the banking agreement require the Company to comply with certain debt service coverage and debt to net worth financial covenants on an annual basis at the end of the Company’s fiscal year.

Principal repayments due in each of the next three years are as follows:

	2019	548 (CAD 733)
	2020	707 (CAD 945)
	2021	457 (CAD 610)

Convertible Debentures

3 Months Ended

Mar. 31, 2019

Convertible Debentures [Text Block]

9.	Convertible Debentures

	On July 12, 2017, the Company closed its previously announced prospectus offering (the “Offering”) of convertible unsecured subordinated debentures of the Corporation (the “Debentures”) for gross aggregate proceeds of CAD$6,838,000 ($5,117,000). Pursuant to the Offering, the Corporation issued an aggregate principal amount of CAD$6,838,000 ($5,117,000) of Debentures at a price of CAD$1,000 ($748) per Debenture. The Debentures will mature on June 30, 2020 and bear interest at annual rate of 8% payable semi-annually on the last day of June and December of each year, commencing on December 31, 2017. The interest may be paid in common shares at the option of the Corporation. The Debentures will be convertible at the option of the holders at any time prior to the close of business on the earlier of June 30, 2020 and the business day immediately preceding the date specified by the Corporation for redemption of Debentures. The conversion price will be CAD$1.35 ($1.01) (the “Conversion Price”) per common share of the Corporation (“Share”), being a conversion rate of approximately 740 Shares per CAD$1,000 ($748) principal amount of Debentures, subject to adjustment in certain events.

	On August 8, 2017, the Company closed a second tranche of its prospectus Offering of convertible unsecured subordinated debentures of the Corporation for which a first closing took place on July 12, pursuant to which it had raised additional gross proceeds of CAD$762,000 ($570,000).

	Together with the principal amount of CAD$6,838,000 ($5,117,000) of Debentures issued on July 12, 2017, the Corporation issued a total aggregate principal amount of CAD$7,600,000 ($5,687,000) of Debentures at a price of CAD$1,000 ($748) per Debenture.

	The convertible debentures have been recorded as a liability. Total transactions costs in the amount of CAD$1,237,000 ($926,000) were recorded against the liability. The accretion expense for the three-month period ended March 31, 2019 amounts to CAD$105,000 ($79,000), compared to CAD$91,000 ($73,000) for the comparative period in 2018.

	The components of the convertible debentures are as follows:

		March 31,			December 31,
		2019			2018


Face value of the convertible debentures	$	5,672		$	5,556
Transaction costs		(926	)		(907	)
Accretion		485			398
Convertible debentures	$	5,231		$	5,047

The interest accrued on the convertible debentures for the three-month period ended March 31, 2019 amounts to CAD$152 thousand ($114 thousand) and is recorded in financing and interest expense. The interest on the convertible debentures amounted to CAD$152 thousand ($120 thousand) for the three-month period ended March 31, 2018.

Convertible Note

3 Months Ended

Mar. 31, 2019

Notes to Financial Statements [Abstract]

Convertible Notes [Text Block]

10.	Convertible Notes

	On May 8, 2018, the Company closed its previously announced offering by way of private placement (the “Offering”). In connection with the Offering, the Company issued 320 units (the “Units”) at a subscription price of $10,000 per Unit for gross proceeds of $3,200,000. A related party of the Company participated in the Offering and subscribed for an aggregate of two Units.

	Each Unit is comprised of (i) 7,940 common shares of the Corporation (“Common Shares”), (ii) a $5,000 convertible 6% note (a “Note”), and (iii) 7,690 warrants to purchase common shares of the Corporation (“Warrants”). Each Note bears interest at a rate of 6% (payable quarterly, in arrears, with the first payment being due on September 1, 2018), matures on June 1, 2021 and is convertible into Common Shares at a conversion price of $0.80 per Common Share. Each Warrant entitles its holder to purchase one Common Share at a price of $0.80 per Common Share until June 1, 2021.

	In connection with the Offering, the Company paid to the Agents a cash commission of approximately $157,800 in the aggregate and issued non-transferable agents’ warrants to the Agents, entitling the Agents to purchase 243,275 common shares at a price of $0.80 per share until June 1, 2021. Management has determined the value of the agents’ warrants to be $50,000.

	The proceeds of the Units are attributed to liability and equity components based on the fair value of each component as follows:

		Gross proceeds		Transaction costs		Net proceeds
Common stock	$	1,627	$	167	$	1,460
Convertible notes		1,086		111		975
Warrants		487		50		437
	$	3,200	$	328	$	2,872

	The convertible notes have been recorded as a liability. Total transactions costs in the amount of $111 thousand were recorded against the liability. The accretion expense for the three-month period ended March 31, 2019 amounts to $42,000 (2018: $Nil).

	The components of the convertible notes are as follows:

		March 31,		December 31,
		2019		2018


Attributed value of net proceeds to convertible notes	$	975	$	975
Accretion		139		98
Convertible note	$	1,114	$	1,073

The interest on the convertible notes for the three-month period ended March 31, 2019 amounts to $24 thousand and is recorded in financing and interest expense (2018: $Nil).

Capital Stock

3 Months Ended

Mar. 31, 2019

Capital Stock [Text Block]

11.

Capital Stock

		March 31,		March 31,
		2019		2018
Authorized -

200,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value

Issued -

93,527,473 (December 31, 2018 - 93,477,473) common shares	$	1	$	1

Additional Paid-In Capital

3 Months Ended

Mar. 31, 2019

Additional Paid-In Capital [Text Block]

12.	Additional Paid-In Capital

	Stock options

	On March 27, 2019, 100,000 options to purchase common stock were granted to an employee under the 2016 Stock Option Plan. The options have an exercise price of $0.69. The options granted vest over a period of 2 years at a rate of 25% every six months and expire 10 years after the grant date. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $40 thousand

	On January 16, 2018, 100,000 options to purchase common stock were granted to an employee under the 2016 Stock Option Plan. The options have an exercise price of $0.79. The options granted vest over a period of 2 years at a rate of 25% every six months and expire 10 years after the grant date. The stock options were accounted for at their fair value, as determined by the Black-Scholes valuation model, of approximately $44 thousand.

	During the three-month period ended March 31, 2019 a total of 50,000 stock options were exercised for 50,000 common shares having a par value of $0 thousand in aggregate, for cash consideration of $21 thousand, resulting in an increase in additional paid-in capital of $33 thousand. No stock options were exercised during the three- month period ended March 31, 2018.

	Compensation expenses for stock-based compensation of $86 thousand and $50 thousand were recorded during the three-month periods ended March 31, 2019 and 2018, respectively. An amount of $74 thousand expensed in the three-month period ended March 31, 2019 relates to stock options granted to employees and directors and an amount of $12 thousand relates to stock options granted to consultants. An amount of $48 thousand expensed in the three-month period ended March 31, 2018 relates to stock options granted to employees and directors and an amount of $2 thousand relates to stock options granted to a consultant. As at March 31, 2019, the Company has $416 thousand (2018 - $181 thousand) of unrecognized stock-based compensation.

	Warrants

	During the three-month period ended March 31, 2018 a total of 700,000 warrants were exercised for 700,000 common shares having a par value of $Nil in aggregate, for cash consideration of approximately $395 thousand, resulting in an increase in additional paid-in capital of approximately $395 thousand. No warrants were exercised during the three-month period ended March 31, 2019.

	Deferred Share Units (“DSUs”)

	Effective February 7, 2018, the Board approved a Deferred Share Unit Plan (DSU Plan) to compensate non- employee directors as part of their annual remuneration. Under the DSU Plan, the Board may grant Deferred Share Units (“DSUs”) to the participating directors at its discretion and, in addition, each participating director may elect to receive all or a portion of his or her annual cash stipend in the form of DSUs. To the extent DSUs are granted, the amount of compensation that is deferred is converted into a number of DSUs, as determined by the market price of our Common Stock on the effective date of the election. These DSUs are converted back into a cash amount at the expiration of the deferral period based on the market price of our Common Stock on the expiration date and paid to the director in cash in accordance with the payout terms of the DSU Plan. As the DSUs are on a cash-only basis, no shares of Common Stock will be reserved or issued in connection with the DSUs. On March 27, 2019, 271,740 DSUs have been granted under the DSU Plan, accordingly, an amount of $179 thousand has been recognized in general and administrative expenses.

	Performance and Restricted Share Units (“PRSUs”)

	At the Annual Meeting on May 8, 2018, the shareholders approved the IntelGenx Technologies Corp. Performance and Restricted Share Unit Plan (PRSU Plan) which the Board of Directors had approved on March 19, 2018. The primary purpose of this PRSU Plan is to provide the Company with a share-related mechanism to attract, retain and motivate qualified executive officers of the Company and its Subsidiaries and to reward such executive officers for their contributions toward the long-term goals and success of the Company and to enable and encourage such executive officers to acquire shares of Common Stock as long-term investments and proprietary interests in the Company. No PRSUs were granted during the three-month periods ended March 31, 2019 and 2018.

Revenues

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenues [Text Block]

13.	Revenues

	The following table presents our revenues disaggregated by revenue source. Sales and usage-based taxes are excluded from revenues:

		March 31, 2019		March 31, 2018

Research and development agreements	$	416	$	239

The following table presents our revenues disaggregated by timing of recognition:

		March 31, 2019		March 31, 2018

(in U.S. $ thousands)

Product and services transferred at point in time	$	372	$	-
Products and services transferred over time		44		239
	$	416	$	239

The following table presents our revenues disaggregated by geography, based on the billing addresses of our customers:

		March 31, 2019		March 31, 2018

Europe	$	385		204
Canada		31		35
	$	416	$	239

Remaining performance obligations

As at March 31, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligation is $1,510 representing research and development agreements, the majority of which is expected to be recognized in the next twelve months. The Company is also eligible to receive up to $4,479 in research and development milestone payments, approximately 60% of which is expected to be recognized in the next three years, with the remaining 40% expected in the two years following; up to $28,751 in commercial sales milestone payments, the majority of which is expected to be recognized in the next five years, but is wholly dependent on the marketing efforts of our development partners. In addition, the Company is entitled to receive royalties on potential sales.

Leases

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Leases [Text Block]

14.	Leases

	Substantially all our operating lease right-of-use assets and operating lease liability represents leases for office space and property to conduct our business.

	The operating lease expense for the three-month period ended March 31, 2019 included in general and administrative expenses is $38 thousand. The cash outflows from operating leases for the three-month period ended March 31, 2019 was $35 thousand.

	The weighted average remaining lease term and the weighted average discount rate for operating leases at March 31, 2019 were 6.9 years and 10%, respectively.

	The following table reconciles the undiscounted cash flows for the operating leases as et March 31, 2019 to the operating lease liabilities recorded on the balance sheet:

		Operating Leases

2019 Remainder	$	107
2020		146
2021		148
2022		151
2023		153
2024		157
Thereafter		183
Total undiscounted lease payments		1,045
Less: Interest		320
Present value of lease liabilities	$	725

Current portion of operating lease liability	$	131
Operating lease liability	$	594

Related Party Transactions

3 Months Ended

Mar. 31, 2019

Related Party Transactions [Text Block]

15.	Related Party Transactions

	Included in management salaries are $20 thousand (2018 - $8) for options granted to the Chief Executive Officer, $14 thousand (2018 - $3 thousand) for options granted to the Chief Financial Officer, $5 (2018 - $3 ) for options granted to the Vice President, Operations, $8 thousand (2018 - $4 thousand) for options granted to the Vice- President, Research and Development, $8 thousand (2018 – $11 thousand) for options granted to Vice-President, Business and Corporate Development under the 2016 Stock Option Plan and $Nil (2018 - $3 thousand) for options granted to non-employee directors.

	Also included general and administrative expense for the three-month period ended March 31, 2019 are director fees of $58 thousand (2018 - $69 thousand) and DSU of $210 thousand (2018: $Nil).

	The above related party transactions have been measured at the exchange amount which is the amount of the consideration established and agreed to by the related parties.

Basic and Diluted Loss Per Common Share

3 Months Ended

Mar. 31, 2019

Basic and Diluted Loss Per Common Share [Text Block]

16.	Basic and Diluted Loss Per Common Share

	Basic and diluted loss per common share is calculated based on the weighted average number of shares outstanding during the period. The warrants, share-based compensation and convertible debenture and notes have been excluded from the calculation of diluted loss per share since they are anti-dilutive.

Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2019

Revenue Recognition [Policy Text Block]

	Revenue Recognition

	The Company may enter into licensing and collaboration agreements for product development, licensing, supply and manufacturing for its product pipeline. The terms of the agreements may include non-refundable signing and licensing fees, milestone payments and royalties on any product sales derived from collaborations. These contracts are analyzed to identify all performance obligations forming part of these contracts. The transaction price of the contract is then determined. The transaction price is allocated between all performance obligations on a residual standalone selling price basis. The stand-alone selling price is estimated based on the comparable market prices, expected cost plus margin and the Company’s historical experience.

	Revenue is measured based on a consideration specified in a contract with a customer, and excludes any sales incentives and amounts collected on behalf of third parties. The Company recognizes revenue when it satisfies a performance obligation by transferring control over a product or service to a customer.

	Taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue- producing transaction, that are collected by the Company from a customer, are excluded from revenue.

	The following is a description of principal activities – separated by nature – from which the Company generates its revenue.

	Research and Development Revenue

	Revenues with corporate collaborators are recognized as the performance obligations are satisfied over time, and the related expenditures are incurred pursuant to the terms of the agreement.

	Licensing and Collaboration Arrangements

	Licenses are considered to be right-to-use licenses. As such, the Company recognizes the licenses revenues at a point in time, upon granting the licenses.

	Milestone payments are considered variable consideration. As such, the Company estimates variable consideration at the most likely amount to which we expect to be entitled. The estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved. At the end of each subsequent reporting period, the Company re-evaluates the probability of achievement of such development milestones and any related constraint, and if necessary, adjusts its estimate of the overall transaction price. Any such adjustments are recorded on a cumulative catch-up basis, which would affect license, research and other revenues in the period during which the adjustment is recognized. The process of successfully achieving the criteria for the milestone payments is highly uncertain. Consequently, there is significant risk that the Company may not earn all of the milestone payments for each of its contracts.

Royalties are typically calculated as a percentage of net sales realized by the Company’s licensees of its products (including their sub-licensees), as specifically defined in each agreement. The licensees’ sales generally consist of revenues from product sales of the Company’s product pipeline and net sales are determined by deducting the following: estimates for chargebacks, rebates, sales incentives and allowances, returns and losses and other customary deductions in each region where the Company has licensees. Revenues arising from royalties are considered variable consideration. As such, the Company estimates variable consideration at the most likely amount to which we expect to be entitled. The estimated amounts are included in the transaction price to the extent it is probable that a significant reversal of cumulative revenue recognized will not occur when the uncertainty associated with the variable consideration is resolved.

Leasehold Improvements and Equipment [Policy Text Block]

	Leasehold Improvements and Equipment

	Leasehold improvements and equipment are recorded at cost. Provisions for depreciation are based on their estimated useful lives using the methods as follows:

	On the declining balance method -

	Laboratory and office equipment	20%
	Computer equipment	30%

	On the straight-line method -
	Leasehold improvements	over the lease term

	Manufacturing equipment	5 – 10 years

Upon retirement or disposal, the cost of the asset disposed of and the related accumulated depreciation are removed from the accounts and any gain or loss is reflected in income. Expenditures for repair and maintenance are expensed as incurred.

Leases [Policy Text Block]

	Leases

	Leases are classified as either finance leases or operating leases. A lease is classified as a finance lease if any one of the following criteria are met: the lease transfers ownership of the asset by the end of the lease term, the lease contains an option to purchase the asset that is reasonably certain to be exercised, the lease term is for a major part of the remaining useful life of the asset or the present value of the lease payments equals or exceeds substantially all of the fair value of the asset. A lease is classified as an operating lease if it does not meet any one of these criteria.

	Substantially all of the Company’s operating leases are comprised of office space and property leases and the Company does not hold any finance leases.

	For all leases at the lease commencement date, a right-of-use asset and a lease liability are recognized. The right-of-use asset represents the right to use the leased asset for the lease term. The lease liability represents the present value of the lease payments under the lease.

	The right-of-use asset is initially measured at cost, which primarily comprises the initial amount of the lease liability, plus any initial costs incurred, consisting mainly of brokerage commissions, less any lease incentives received. All right-of-use assets are reviewed for impairment. The lease liability is initially measured the present value of the lease payments, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the Company’s secured incremental borrowing rate for the same term as the underlying lease.

	Lease payments included in the measurement of the lease liability comprise the following: the fixed noncancelable lease payments, payments for optional renewal periods where it is reasonably certain the renewal period will be exercised, and payments for early termination options unless it is reasonably certain the lease will not be terminated early.

	Lease modifications result in remeasurement of the lease liability.

	Lease expense for operating leases consists of the lease payments plus any initial direct costs, primarily brokerage commissions, and is recognized on a straight-line basis over the lease term. Included in lease expense are any variable lease payments incurred in the period that were not included in the initial lease liability.

	The Company has elected not to recognize right-of-use assets and lease liabilities for short-tern leases that have a term of 12 months or less. The effect of short-term leases on our right-of-use asset and lease liability was not material.

Recent Accounting Pronouncements [Policy Text Block]

	Recent Accounting Pronouncements

	ASU 2018-19 Codification Improvements to Topic 326, Financial Instruments—Credit Losses

	The FASB issued ASU 2018-19 which mitigates transition complexity by requiring entities other than public business entities, including not-for-profit organizations and certain employee benefit plans, to implement the credit losses standard issued in 2016, for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years. This aligns the implementation date for their annual financial statements with the implementation date for their interim financial statements. The guidance also clarifies that receivables arising from operating leases are not within the scope of the credit losses standard, but rather, should be accounted for in accordance with the leases standard.

	These amendments are effective for fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

	ASU 2018-18 Collaborative Arrangements (Topic 808): Clarifying the Interaction Between Topic 808 and Topic 606

	The FASB issued ASU 2018-18 which provides guidance on how to assess whether certain transactions between collaborative arrangement participants should be accounted for within the revenue recognition standard.

	The ASU also provides more comparability in the presentation of revenue for certain transactions between collaborative arrangement participants. It accomplishes this by allowing organizations to only present units of account in collaborative arrangements that are within the scope of the revenue recognition standard together with revenue accounted for under the revenue recognition standard. The parts of the collaborative arrangement that are not in the scope of the revenue recognition standard should be presented separately from revenue accounted for under the revenue recognition standard.

	These amendments are effective for fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

	ASU 2018-13 – Fair Value Measurement (Topic 820): Disclosure Framework—Changes to the Disclosure Requirements for Fair Value Measurement

	The FASB issued ASU 2018-13 which modifies the disclosure requirements in Topic 820 as follows:

	Removals

	-The amount of and reasons for transfers between Level 1 and Level 2 of the fair value hierarchy;

	-The policy for timing of transfers between levels;

	-The valuation processes for Level 3 fair value measurements; and

	-For nonpublic entities, the changes in unrealized gains and losses for the period included in earnings for recurring Level 3 fair value measurements held at the end of the reporting period.

	Modifications

	-In lieu of a rollforward for Level 3 fair value measurements, a nonpublic entity is required to disclose transfers into and out of Level 3 of the fair value hierarchy and purchases and issues of Level 3 assets and liabilities;

	-For investments in certain entities that calculate net asset value, an entity is required to disclose the timing of liquidation of an investee’s assets and the date when restrictions from redemption might lapse only if the investee has communicated the timing to the entity or announced the timing publicly; and

	-The amendments clarify that the measurement uncertainty disclosure is to communicate information about the uncertainty in measurement as of the reporting date.

	Additions

	-The changes in unrealized gains and losses for the period included in other comprehensive income for recurring Level 3 fair value measurements held at the end of the reporting period; and

	- The range and weighted average of significant unobservable inputs used to develop Level 3 fair value measurements. For certain unobservable inputs, an entity may disclose other quantitative information (such as the median or arithmetic average) in lieu of the weighted average if the entity determines that other quantitative information would be a more reasonable and rational method to reflect the distribution of unobservable inputs used to develop Level 3 fair value measurements.

These amendments are effective for fiscal years beginning after December 15, 2019. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

Adoption of New Accounting Standards (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of impact of the adoption of ASC 842 on the balance sheet [Table Text Block]

	As reported	Adoption of ASC 842	Balance
	December 31, 2018	Increase (Decrease)	January 1, 2019
Operating lease right-of-use assets	$ -	$ 726	$ 679
Total assets	20,018	726	20,744
Total current liabilities	2,722	127	2,849
Deferred lease obligations	49	(49)	-
Operating lease liability	-	599	599
Total liabilities	10,031	677	10,708
Total shareholders’ equity	9,987	49	10,036
Total liabilities and shareholders’ equity	20,018	726	20,744

Significant Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Estimated Useful Lives of Leasehold Improvements and Equipment [Table Text Block]

	On the declining balance method -

	Laboratory and office equipment	20%
	Computer equipment	30%

	On the straight-line method -
	Leasehold improvements	over the lease term

	Manufacturing equipment	5 – 10 years

Leasehold Improvements and Equipment (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Leasehold Improvements and Equipment [Table Text Block]

						March 31,		December 31,
						2019		2018
				Accumulated		Net Carrying		Net Carrying
		Cost		Depreciation		Amount		Amount

Manufacturing equipment	$	4,203	$	653	$	3,550	$	3,512
Laboratory and office equipment		1,313		755		558		562
Computer equipment		109		72		37		39
Leasehold improvements		3,134		1,000		2,134		2,135

	$	8,759	$	2,480	$	6,279	$	6,248

Long-term debt (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Term loan [Table Text Block]

	March 31, 2019	December 31, 2018
	$	$



Term loan facility	1,400	1,502
Secured loan	312	330
Total debt	1,712	1,832

Less: current portion	725	692

Total long-term debt	987	1,140

Schedule of Term loan principal repayments [Table Text Block]

	2019	548 (CAD 733)
	2020	707 (CAD 945)
	2021	457 (CAD 610)

Convertible Debentures (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Convertible Debt [Table Text Block]

		March 31,			December 31,
		2019			2018


Face value of the convertible debentures	$	5,672		$	5,556
Transaction costs		(926	)		(907	)
Accretion		485			398
Convertible debentures	$	5,231		$	5,047

Convertible Note (Tables)

3 Months Ended

Mar. 31, 2019

Notes to Financial Statements [Abstract]

Schedule of Capital Units [Table Text Block]

		Gross proceeds		Transaction costs		Net proceeds
Common stock	$	1,627	$	167	$	1,460
Convertible notes		1,086		111		975
Warrants		487		50		437
	$	3,200	$	328	$	2,872

Schedule of Components of the Convertible Notes [Table Text Block]

		March 31,		December 31,
		2019		2018


Attributed value of net proceeds to convertible notes	$	975	$	975
Accretion		139		98
Convertible note	$	1,114	$	1,073

Capital Stock (Tables)

3 Months Ended

Mar. 31, 2019

Schedule of Stock by Class [Table Text Block]

		March 31,		March 31,
		2019		2018
Authorized -

200,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value

Issued -

93,527,473 (December 31, 2018 - 93,477,473) common shares	$	1	$	1

- Definition

Tabular disclosure of an entity's stock, including par or stated value per share, number and dollar amount of share subscriptions, shares authorized, shares issued, shares outstanding, number and dollar amount of shares held in an employee trust, dividend per share, total dividends, share conversion features, par value plus additional paid in capital, the value of treasury stock and other information necessary to a fair presentation, and EPS information. Stock by class includes common, convertible, and preferred stocks which are not redeemable or redeemable solely at the option of the issuer. Includes preferred stock with redemption features that are solely within the control of the issuer and mandatorily redeemable stock if redemption is required to occur only upon liquidation or termination of the reporting entity. If more than one issue is outstanding, state the title of each issue and the corresponding dollar amount; dollar amount of any shares subscribed but unissued and the deduction of subscriptions receivable there from; number of shares authorized, issued, and outstanding.

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+ Details

Revenues (Tables)

3 Months Ended

Mar. 31, 2019

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue [Table Text Block]

		March 31, 2019		March 31, 2018

Research and development agreements	$	416	$	239

Schedule of Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Table Text Block]

		March 31, 2019		March 31, 2018

(in U.S. $ thousands)

Product and services transferred at point in time	$	372	$	-
Products and services transferred over time		44		239
	$	416	$	239

Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas [Table Text Block]

		March 31, 2019		March 31, 2018

Europe	$	385		204
Canada		31		35
	$	416	$	239

Leases (Tables)

3 Months Ended

Mar. 31, 2019

Leases [Abstract]

Schedule of undiscounted cash flows for the operating leases [Table Text Block]

		Operating Leases

2019 Remainder	$	107
2020		146
2021		148
2022		151
2023		153
2024		157
Thereafter		183
Total undiscounted lease payments		1,045
Less: Interest		320
Present value of lease liabilities	$	725

Current portion of operating lease liability	$	131
Operating lease liability	$	594

Going Concern (Narrative) (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Cash and short-term investments	$ 8,632

Adoption of New Accounting Standards (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Operating lease right-of-use assets related to operating lease liability	$ 722
Accounting Standards Update 842 [Member]
Operating lease right-of-use assets related to operating lease liability		$ 679
Restatement Adjustment [Member] \| Accounting Standards Update 842 [Member]
Operating lease right-of-use assets related to operating lease liability		$ 726

Inventory (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials inventory	$ 383	$ 375

Leasehold Improvements and Equipment (Narrative) (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment, Net	$ 6,279	$ 6,248
Asset not yet in service [Member]
Property, Plant and Equipment, Net	$ 1,738	$ 1,703

Bank indebtedness (Narrative) (Details) - 3 months ended Mar. 31, 2019 $ in Thousands, $ in Thousands	USD ($)	CAD ($)
Line of Credit Facility, Interest Rate Description	Bank's prime lending rate plus 2%.
Line of Credit Facility, Collateral	The credit facility and term loan (see note 8) are secured by a first ranking movable hypothec on all present and future movable property of the Company for an amount of CAD$4,250,000 ($3,180,000) plus 20%, and a 50% guarantee by Export Development Canada, a Canadian Crown corporation export credit agency.
Line Of Credit Facility, Collateral Amount	$ 3,180,000	$ 4,250,000
Line Of Credit Facility, Collateral Percentage	20.00%
Line Of Credit Facility, Guarantee Percentage By Export Development Canada	50.00%
Line of Credit [Member]
Long-term Line of Credit	$ 187	250
Corporate Credit Cards [Member]
Long-term Line of Credit	56	75
Foreign Exchange Contract [Member]
Long-term Line of Credit	$ 318	$ 425

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Long-term debt (Narrative) (Details)	3 Months Ended
Long-term debt (Narrative) (Details)	Mar. 31, 2019 USD ($)	Mar. 31, 2019 CAD ($)	Mar. 31, 2019 CAD ($)	Aug. 08, 2017 USD ($)	Aug. 08, 2017 CAD ($)	Jul. 12, 2012 USD ($)	Jul. 12, 2012 CAD ($)
Debt Instrument, Face Amount				$ 5,687,000	$ 7,600,000	$ 5,117,000	$ 6,838,000
Term loan facility [Member]
Debt Instrument, Face Amount	$ 3,090,000		$ 4,000,000
Debt Instrument, Interest Rate Terms	Bank's prime lending rate plus 2.50%	Bank's prime lending rate plus 2.50%
Debt Instrument, Periodic Payment	$ 46,000	$ 62,000
Secured Loan [Member]
Debt Instrument, Face Amount	$ 748,000		$ 1,000,000
Debt Instrument, Interest Rate Terms	bearing interest at prime plus 7.3%	bearing interest at prime plus 7.3%
Debt Instrument, Periodic Payment	$ 13,000	$ 17,000

Convertible Debentures (Narrative) (Details)					3 Months Ended				12 Months Ended
Convertible Debentures (Narrative) (Details)	Aug. 08, 2017 USD ($)	Aug. 08, 2017 CAD ($)	Jul. 12, 2012 USD ($) $ / shares shares	Jul. 12, 2012 CAD ($)	Mar. 31, 2019 USD ($)	Mar. 31, 2019 CAD ($)	Mar. 31, 2018 USD ($)	Mar. 31, 2018 CAD ($)	Dec. 31, 2018 USD ($)	May 08, 2018 $ / shares	Aug. 08, 2017 CAD ($)	Jul. 12, 2012 CAD ($) $ / shares shares
Net proceeds from issuance of convertible debentures	$ 570,000	$ 762,000	$ 5,117,000	$ 6,838,000
Aggregate principal amount	$ 5,687,000		5,117,000								$ 7,600,000	$ 6,838,000
Proceeds from Convertible Debt, amount per instrument			$ 748	$ 1,000
Debt Instrument, Interest Rate			8.00%									8.00%
Debt Instrument, Convertible, Conversion Price \| (per share)			$ 1.01							$ 0.80		$ 1.35
Debt Instrument, Convertible, Number of shares per instrument			740									740
Accretion Expense					$ 79,000	$ 105,000	$ 73,000	$ 91,000
Interest on Convertible Debt, Net of Tax					114,000	152,000	$ 120,000	$ 152,000
Transaction costs					$ 926,000	$ 1,237,000			$ 907,000

Convertible Notes (Narrative) (Details)		3 Months Ended
Convertible Notes (Narrative) (Details)	May 08, 2018 USD ($) $ / shares shares	Mar. 31, 2019 USD ($) shares	Mar. 31, 2018 USD ($)	Jul. 12, 2012 $ / shares	Jul. 12, 2012 $ / shares
Stock Issued During Period, Shares, Conversion of Units \| shares	320
Subscription Price of Units	$ 10,000
Stock Issued During Period, Value, Conversion of Units	$ 3,200,000
Warrants Issued During Period, Warrants \| shares	7,690
Interest Rate on Convertible Note	6.00%
Debt Instrument, Convertible, Conversion Price \| (per share)	$ 0.80			$ 1.01	$ 1.35
Sale of Stock, Price Per Share \| $ / shares	$ 0.80
Commission Paid to Agents	$ 157,800
Stock Issued During Period, Shares, Issued for Services \| shares	243,275
Equity Issuance, Per Share Amount \| $ / shares	$ 0.80
Warrants Issued During Period, Value	$ 50,000
Accretion Expense		$ 120,000	$ 73,000
Financing Interest Expense		$ 24,000
Convertible Debt Securities [Member]
Stock Issued During Period, Shares, Conversion of Convertible Securities \| shares		7,940
Stock Issued During Period, Value, Conversion of Convertible Securities		$ 5,000
Interest Rate on Convertible Note		6.00%
Convertible debt [Member]
Transactions Costs of Convertible Notes		$ 111,000
Accretion Expense		$ 42,000

Additional Paid-In Capital (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended		3 Months Ended
	May 08, 2018	Mar. 27, 2019	Jan. 16, 2018	Mar. 31, 2019	Mar. 31, 2018	Dec. 31, 2018
Stock Issued During Period, Value, Stock Options Exercised				$ 21
Stock Issued During Period, Shares, Issued for Services	243,275
Common Stock, Shares Authorized				200,000,000		200,000,000
Stock based compensation				$ 86	$ 50
Stock options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period				50,000
Stock Issued During Period, Value, Stock Options Exercised				$ 21
Stock Issued During Period, Shares, Issued for Services				50,000
Stock Issued During Period, Value, Issued for Services				$ 0
Employees and Directors [Member]
Stock based compensation				74	48
Additional Paid-In Capital [Member]
Stock Issued During Period, Value, Stock Options Exercised				21
Increase in additional paid-in capital				33
Stock based compensation				$ 86	50
Class of Warrant or Right, Exercises in Period				700,000
Number of common shares exercised				700,000
Class of Warrant or Right, Exercises in Period, Intrinsic Value
Proceeds from Warrant Exercises				395
Warrants exercised				395
2016 Stock Option Plan [Member] \| Employee [Member] \| Stock options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross		100,000	100,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price		$ 0.69	$ 0.79
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term		2 years	2 years
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		25.00%	25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period		10 years	10 years
Stock Granted, Value, Share-based Compensation, Gross		$ 40	$ 44
Stock options granted to a consultant [Member]
Stock based compensation				12	2
Unrecognized stock-based compensation [Member]
Stock based compensation				416	181
Deferred Share Units [Member]
Deferred Share Units Grants in Period		271,740
Salaries, Wages and Officers' Compensation		$ 179		$ 210

Revenues (Narrative) (Details) $ in Thousands	3 Months Ended
Revenues (Narrative) (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Transaction price allocated to the remaining performance obligation	$ 1,510
Research and development milestone payments	$ 4,479
Percentages of recognized in next three year	60.00%
Percentages of remaining recognized in next two years	40.00%
Commercial sales milestone payments	$ 28,751

Leases (Narrative) (Details) - Accounting Standards Update 2016-02 [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2019 USD ($)
Leases [Line Items]
Operating Lease, Payments	$ 35
Operating lease expense	$ 38
Weighted average remaining lease term	6 years 10 months 24 days
Weighted average discount rate for operating leases	10.00%

Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Mar. 27, 2019	Mar. 31, 2019	Mar. 31, 2018
Deferred Share Units [Member]
Salaries, Wages and Officers' Compensation	$ 179	$ 210
Options granted to the Chief Executive Officer [Member]
Salaries, Wages and Officers' Compensation		20	8
Options granted to the Chief Financial Officer [Member]
Salaries, Wages and Officers' Compensation		14	3
Options granted to the former Vice President, Operations [Member]
Salaries, Wages and Officers' Compensation		5	3
Options granted to the Vice-President, Research and Development [Member]
Salaries, Wages and Officers' Compensation		8	4
Options granted to Vice- President, Business and Corporate Development [Member]
Salaries, Wages and Officers' Compensation		8	11
Options granted to non-employee directors [Member]
Salaries, Wages and Officers' Compensation			3
Director fees [Member]
Salaries, Wages and Officers' Compensation		$ 58	$ 69

Schedule of Adoption of New Accounting Standards (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Operating lease right-of-use assets	$ 722
Total assets	18,325	$ 20,018
Total current liabilities	2,597	2,722
Deferred lease obligations		49
Operating lease liability	594
Total liabilities	10,523	10,031
Total shareholders' equity	7,802	9,987
Total liabilities and shareholders' equity	$ 18,325	20,018
Adoption of ASC 842 [Member]
Operating lease right-of-use assets		679
Total assets		20,744
Total current liabilities		2,849
Deferred lease obligations		0
Operating lease liability		599
Total liabilities		10,708
Total shareholders' equity		10,036
Total liabilities and shareholders' equity		20,744
Previously Reported [Member] \| Adoption of ASC 842 [Member]
Operating lease right-of-use assets		0
Total assets		20,018
Total current liabilities		2,722
Deferred lease obligations		49
Operating lease liability		0
Total liabilities		10,031
Total shareholders' equity		9,987
Total liabilities and shareholders' equity		20,018
Restatement Adjustment [Member] \| Adoption of ASC 842 [Member]
Operating lease right-of-use assets		726
Total assets		726
Total current liabilities		127
Deferred lease obligations		(49)
Operating lease liability		599
Total liabilities		677
Total shareholders' equity		49
Total liabilities and shareholders' equity		$ 726

Schedule of Estimated Useful Lives of Leasehold Improvements and Equipment (Details)	3 Months Ended
	Mar. 31, 2019
Laboratory and office equipment [Member]
Property, Plant and Equipment, Depreciation Methods	declining balance method
Property Plant and Equipment, Estimated Useful Live Depreciation Methods Percentage	20.00%
Computer equipment [Member]
Property, Plant and Equipment, Depreciation Methods	declining balance method
Property Plant and Equipment, Estimated Useful Live Depreciation Methods Percentage	30.00%
Leasehold improvements [Member]
Property, Plant and Equipment, Depreciation Methods	straight-line method
Property Plant And Equipment, Estimated Useful Live Depreciation Methods Description	over the lease term
Manufacturing equipment [Member]
Property, Plant and Equipment, Depreciation Methods	straight-line method
Manufacturing equipment [Member] \| Minimum [Member]
Property, Plant and Equipment, Useful Life	5 years
Manufacturing equipment [Member] \| Maximum [Member]
Property, Plant and Equipment, Useful Life	10 years

Schedule of Leasehold Improvements and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Cost	$ 8,759
Accumulated Depreciation	2,480
Property, Plant and Equipment, Net Carrying Amount	6,279	$ 6,248
Manufacturing equipment [Member]
Cost	4,203
Accumulated Depreciation	653
Property, Plant and Equipment, Net Carrying Amount	3,550	3,512
Laboratory and office equipment [Member]
Cost	1,313
Accumulated Depreciation	755
Property, Plant and Equipment, Net Carrying Amount	558	562
Computer equipment [Member]
Cost	109
Accumulated Depreciation	72
Property, Plant and Equipment, Net Carrying Amount	37	39
Leasehold improvements [Member]
Cost	3,134
Accumulated Depreciation	1,000
Property, Plant and Equipment, Net Carrying Amount	$ 2,134	$ 2,135

Schedule of Term loan (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Term loan facility	$ 1,400	$ 1,502
Secured loan	312	330
Total debt	1,712	1,832
Less: current portion	725	692
Total long-term debt	$ 987	$ 1,140

Schedule of Term loan principal repayments (Details) - Mar. 31, 2019 $ in Thousands, $ in Thousands	USD ($)	CAD ($)
2019	$ 548	$ 733
2020	707	945
2021	$ 457	$ 610

Schedule of Convertible Debt (Details) $ in Thousands, $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2019 USD ($)	Mar. 31, 2019 CAD ($)	Dec. 31, 2018 USD ($)
Face value of the convertible debentures	$ 5,672		$ 5,556
Transaction costs	(926)	$ (1,237)	(907)
Accretion	485		398
Convertible debentures	$ 5,231		$ 5,047

Schedule of Capital Units (Details) $ in Thousands	3 Months Ended
Schedule of Capital Units (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Gross proceeds	$ 3,200
Transaction costs	328
Net proceeds	2,872
Common stock [Member]
Gross proceeds	1,627
Transaction costs	167
Net proceeds	1,460
Warrants [Member]
Gross proceeds	487
Transaction costs	50
Net proceeds	437
Convertible debt [Member]
Gross proceeds	1,086
Transaction costs	111
Net proceeds	$ 975

Schedule of Components of the Convertible Notes (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Attributed value of net proceeds to convertible notes	$ 975	$ 975
Accretion	139	98
Convertible notes	$ 1,114	$ 1,073

Schedule of Stock by Class (Details) - USD ($) $ / shares in Units, $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Preferred Stock, Shares Authorized	20,000,000	20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.00001	$ 0.00001
Common Stock, Shares, Issued	93,527,473	93,477,473
Common Stock, Value, Issued	$ 1	$ 1

Schedule of proceeds of equity components based on fair value (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019 USD ($)
Gross proceeds of units	$ 3,200
Transaction costs of units	328
Net proceeds of units	2,872
Common stock [Member]
Gross proceeds of units	1,627
Transaction costs of units	167
Net proceeds of units	1,460
Warrants [Member]
Gross proceeds of units	487
Transaction costs of units	50
Net proceeds of units	$ 437

Schedule of Revenue disaggregated by timing of recognition (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues	$ 416	$ 239
Product and services transferred at point in time [Member]
Revenues	372	0
Products and services transferred over time [Member]
Revenues	$ 44	$ 239

Schedule of Revenue disaggregated by geography, based on the billing addresses of our customers (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Revenues	$ 416	$ 239
Europe [Member]
Revenues	385	204
Canada [Member]
Revenues	$ 31	$ 35

Schedule of Leases (Details) $ in Thousands	Mar. 31, 2019 USD ($)
Leases [Abstract]
2019 Remainder	$ 107
2020	146
2021	148
2022	151
2023	153
2024	157
Thereafter	183
Total undiscounted lease payments	1,045
Less: Interest	320
Present value of lease liabilities	725
Current portion of operating lease liability	131
Operating lease liability	$ 594