10-K/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-K/A

(Amendment No. 1)

[X]ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended December 31, 2019

or

[  ]TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ___________ to ___________

Commission file number 000-31187

IntelGenx Technologies Corp.

(Exact Name of Registrant as Specified in Its Charter)

Delaware	87-0638336
State or Other Jurisdiction of Incorporation or Organization	I.R.S. Employer Identification No.
6420 Abrams, Ville Saint Laurent, Quebec, Canada	H4S 1Y2
Address of Principal Executive Offices	Zip Code

Registrant's telephone number, including area code(514) 331-7440

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, $0.00001 par value	IGXT IGX	OTCQX TSX Venture Exchange

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.  Yes [ ]    No [X]

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Act.  Yes [ ]    No [X]

Indicate by check mark whether the registrant (1) has 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 the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.  Yes [X]    No [ ]

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§ 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).  Yes [X]    No [ ]

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company. See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company," and "emerging growth company" in Rule 12b-2 of the Exchange Act.

Large accelerated filer [ ]	Accelerated filer [ ]
Non-accelerated filer [X]	Smaller reporting company [ ]
Emerging growth company [ ]

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.  [ ]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).  Yes [ ]    No [X]

As of June 30, 2019, the aggregate market value of the registrant's voting and non-voting common equity held by non-affiliates of the registrant was $42,290,549 based on the closing price of the registrant's common stock of U.S. $0.51, as reported on the OTCQX on that date. Shares of the registrant's common stock held by each officer and director and each person who owns 10% or more of the outstanding common stock of the registrant have been excluded in that such persons may be deemed to be affiliates. This determination of affiliate status is not necessarily a conclusive determination for other purposes. 

Class	Outstanding at March 25, 2020
Common Stock, $.00001 par value	110,259,653 shares

Indicate the number of shares outstanding of each of the registrant's classes of common stock, as of the latest practicable date.

DOCUMENTS INCORPORATED BY REFERENCE

Portions of the Company's Proxy Statement for its 2020 Annual Meeting of Shareholders (the "2020 Proxy Statement") are incorporated by reference into Part III

Explanatory Note

This Amendment No. 1 on Form 10-K/A (the "Amendment") amends IntelGenx Technologies Corp.'s Annual Report on Form 10-K for the fiscal year ended December 31, 2019 (the "Form 10-K"), as filed with the Securities and Exchange Commission on March 26, 2020, and is being filed solely to correct an administrative error of a missing conformed signature in The Report of Independent Registered Public Accounting Firm under Item 8 of the Form 10-K.

Pursuant to Rule 12b-15 promulgated under the Securities Exchange Act of 1934, as amended, we have repeated the entire text of Item 8 from the Form 10-K in this Amendment. However, there have been no changes to the text of such item other than the change stated in the immediately preceding paragraph.

This Amendment includes new certifications by our Principal Executive Officer and Principal Financial Officer pursuant to Sections 302 and 906 of the Sarbanes-Oxley Act of 2002 as exhibits 31.1, 31.2, 32.1 and 32.2 hereto.

Except as expressly set forth above, this Amendment does not, and does not purport to, amend, update or restate the information in any other item of the Form 10-K or reflect any events that have occurred after the filing of the original Form 10-K.

PART II

ITEM 8. FINANCIAL STATEMENTS AND SUPPLEMENTARY DATA

The consolidated financial statements and supplementary data of the Company required in this item are set forth beginning on page F-1 of this Annual Report on Form 10-K.

(b) Exhibits.

EXHIBIT INDEX

Exhibit No.	Description
23.1	Consent of Richter LLP
31.1	Certification of Horst G. Zerbe, President and Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
31.2	Certification of Andre Godin, Executive Vice President and Chief Financial Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
32.1	Certification of Horst G. Zerbe, President and Chief Executive Officer, pursuant to 18 U.S.C. Section 1350
32.2	Certification of Andre Godin, Executive Vice President and Chief Financial Officer, pursuant to 18 U.S.C. Section 1350

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned on April 15, 2020, thereunto duly authorized.

INTELGENX TECHNOLOGIES CORP.
By:	/s/Horst G. Zerbe
	Horst G. Zerbe
	Chief Executive Officer
	(Principal Executive Officer)
By:	/s/Andre Godin
	Andre Godin
	President and Chief Financial Officer
	(Principal Financial and Accounting Officer)

IntelGenx Technologies Corp.

Consolidated Financial Statements

December 31, 2019 and 2018

(Expressed in U.S. Funds)

IntelGenx Technologies Corp.

Consolidated Financial Statements

December 31, 2019 and 2018

(Expressed in U.S. Funds)

Contents

Report of Independent Registered Public Accounting Firm	F - 1
Consolidated Balance Sheets	F - 2
Consolidated Statements of Shareholders' Equity	F - 3 - 4
Consolidated Statements of Comprehensive Loss	F - 5
Consolidated Statements of Cash Flows	F - 6
Notes to Consolidated Financial Statements	F - 7 - 35

Report of Independent Registered Public Accounting Firm

To the Shareholders and Board of Directors of
IntelGenx Technologies Corp.

Opinion on the Financial Statements

We have audited the accompanying consolidated balance sheets of IntelGenx Technologies Corp. (the "Company") as of December 31, 2019 and 2018, the related consolidated statements of comprehensive loss, shareholders' equity and cash flows for each of the two years in the period ended December 31, 2019, and the related notes (collectively referred to as the "financial statements"). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2019 and 2018, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2019, in conformity with the standards of the Public Company Accounting Oversight Board (United States).

Going concern uncertainty

The accompanying consolidated financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the consolidated financial statements, the Company does not have sufficient existing cash and short-term investments to support operations for at least the next year following the issuance of these financial statements which raises doubt about its ability to continue as a going concern. Management's plans in regard to these matters are also described in Note 2. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

Change in Accounting Principle

As discussed in Note 4 to the financial statements, the Company has changed its method of accounting for leases in 2019 due to the adoption of Financial Accounting Standards Board Accounting Standards Codification Topic 842, Leases.

Basis for opinion

These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the Company's financial statements based on our audits. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) ("PCAOB") and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audits in accordance with the standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether due to error or fraud. The Company is not required to have, nor were we engaged to perform, an audit of its internal control over financial reporting. As part of our audits we are required to obtain an understanding of internal control over financial reporting but not for the purpose of expressing an opinion on the effectiveness of the Company's internal control over financial reporting. Accordingly, we express no such opinion.

Our audits included performing procedures to assess the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. Our audits also include evaluating the accounting principles used and significant estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

We have served as the Company's auditors since 2005.

Richter LLP (Signed) ¹

Montréal, Quebec
March 26, 2020

¹CPA auditor, CA, public accountancy permit No. A112505

IntelGenx Technologies Corp.

Consolidated Balance Sheets

As at December 31, 2019 and 2018

(Expressed in Thousands of U.S. Dollars ($'000) Except Share and Per Share Data)

		2019			2018
Assets
Current
Cash	$	1,332		$	6,815
Short-term investments (note 6)		580			4,180
Accounts receivable		381			815
Prepaid expenses		170			462
Investment tax credits receivable		375			416
Inventory (note 7)		382			375
Total current assets		3,220			13,063
Leasehold improvements and equipment, net (note 8)		6,365			6,248
Security deposits		752			707
Operating lease right-of-use-asset (note 19)		683			-
Total assets	$	11,020		$	20,018
Liabilities
Current
Accounts payable and accrued liabilities		1,941			2,030
Current portion of long-term debt (note 10)		727			692
Current portion of operating lease liability (note 19)		137			-
Convertible debentures (note 11)		5,642			-
Total current liabilities		8,447			2,722
Deferred lease obligations		-			49
Long-term debt (note 10)		470			1,140
Convertible debentures (note 11)		-			5,047
Convertible notes (note 12)		1,255			1,073
Operating lease liability (note 19)		555			-
Total liabilities		10,727			10,031
Commitments (note 13)
Subsequent event (note 22)
Shareholders' equity
Capital stock, common shares, $0.00001 par value; 200,000,000 shares authorized; 93,942,652 shares issued and outstanding (2018: 93,477,473 common shares) (note 14)		1			1
Additional paid-in capital (note 15)		42,635			42,048
Accumulated deficit		(41,507	)		(30,896	)
Accumulated other comprehensive loss		(836	)		(1,166	)
Total shareholders' equity		293			9,987
	$	11,020		$	20,018

See accompanying notes

Approved on Behalf of the Board:

/s/ Bernd J. Melchers                             Director

/s/ Horst G. Zerbe                                   Director

F-2

IntelGenx Technologies Corp.

Consolidated Statement of Shareholders' Equity 

For the Year Ended December 31, 2018

(Expressed in Thousands of U.S. Dollars ($'000) Except Share and Per Share Data)

										Accumulated
					Additional					Other			Total
	Capital Stock				Paid-In		Accumulated			Comprehensive			Shareholders'
	Number		Amount		Capital		Deficit			Loss			Equity
Balance - December 31, 2017	67,031,467	$	1	$	25,253	$	(20,788	)	$	(637	)	$	3,829
Other comprehensive loss	-		-		-		-			(529	)		(529	)
Common stock issued, net of transaction costs of $1,906 (note 14)	22,017,295		-		11,647		-			-			11,647
Warrants issued, net of transaction costs of $322 (note 14)	-		-		1,873		-			-			1,873
Agents' warrants issued (note 14)	-		-		330		-			-			330
Interest paid by issuance of common shares (note 11)	307,069		-		231		-			-			231
Conversion of convertible debentures (note 11)	17,036		-		16		-			-			16
Warrants exercised (note 14)	4,044,606		-		2,295		-			-			2,295
Options exercised (note 14)	60,000		-		33		-			-			33
Stock-based compensation (note 14)	-		-		370		-			-			370
Net loss for the year	-		-		-		(10,108	)		-			(10,108	)
Balance - December 31, 2018	93,477,473	$	1	$	42,048	$	(30,896	)	$	(1,166	)	$	9,987

See accompanying notes

F-3

IntelGenx Technologies Corp.

Consolidated Statement of Shareholders' Equity 

For the Year Ended December 31, 2019

(Expressed in Thousands of U.S. Dollars ($'000) Except Share and Per Share Data)

										Accumulated
					Additional					Other			Total
	Capital Stock				Paid-In		Accumulated			Comprehensive			Shareholders'
	Number		Amount		Capital		Deficit			Loss			Equity
Balance - December 31, 2018	93,477,473	$	1	$	42,048	$	(30,896	)	$	(1,166	)	$	9,987
Modified retrospective adjustment upon adoption of  ASC 842 (note 4)	-		-		-		49			-			49
Other comprehensive income	-		-		-		-			330			330
Interest paid by issuance of common shares (note 11)	415,179		-		233		-			-			233
Options exercised (note 14)	50,000		-		21		-			-			21
Stock-based compensation (note 14)	-		-		333		-			-			333
Net loss for the year	-		-		-		(10,660	)		-			(10,660	)
Balance - December 31, 2019	93,942,652	$	1	$	42,635	$	(41,507	)	$	(836	)	$	293

See accompanying notes

F-4

IntelGenx Technologies Corp.

Consolidated Statements of Comprehensive Loss

For the Years Ended December 31, 2019 and 2018

(Expressed in Thousands of U.S. Dollars ($'000) Except Share and Per Share Data)

		2019			2018
Revenues (note 17)	$	742		$	1,824
Total revenues		742			1,824
Expenses
Research and development expense		3,774			5,104
Selling, general and administrative expense		5,800			4,999
Depreciation of tangible assets		718			719
Total expenses		10,292			10,822
Operating loss		(9,550	)		(8,998	)
Interest income		97			11
Financing and interest expense		(1,207	)		(1,121	)
Net financing and interest expense		(1,110	)		(1,110	)
Loss before income taxes		(10,660	)		(10,108	)
Income taxes (note 16)		-			-
Net loss		(10,660	)		(10,108	)
Other comprehensive income (loss)
Change in fair value		46			3
Foreign currency translation adjustment		284			(532	)
		330			(529	)
Comprehensive loss	$	(10,330	)	$	(10,637	)
Basic and diluted:
Weighted average number of shares outstanding		93,525,413			74,121,922
Basic and diluted loss per common share (note 21)	$	(0.11	)	$	(0.14	)

See accompanying notes

F-5

IntelGenx Technologies Corp.

Consolidated Statements of Cash Flows

For the Year Ended December 31, 2019 and 2018

(Expressed in Thousands of U.S. Dollars ($'000) Except Share and Per Share Data)

		2019			2018
Funds (used) provided -
Operating activities
Net loss	$	(10,660	)	$	(10,108	)
Depreciation of tangible assets		718			719
Stock-based compensation		333			370
Accretion expense		514			396
DSU expense		105			160
Interest paid by issuance of common shares		228			231
Lease non-cash expense		8			-
Conversion of convertible debentures		-			(16	)
		(8,754	)		(8,248	)
Changes in non-cash items related to operations:
Accounts receivable		426			(192	)
Prepaid expenses		292			(259	)
Investment tax credits receivable		41			(102	)
Inventory		-			(375	)
Security deposits		-			(11	)
Accounts payable and accrued liabilities		(204	)		658
Deferred lease obligations		-			(1	)
Net change in non-cash items related to operations		555			(282	)
Net cash used in operating activities		(8,199	)		(8,530	)
Financing activities
Repayment of long-term debt		(711	)		(749	)
Proceeds from exercise of warrants and stock options		21			2,328
Net proceeds from private placement		-			4,004
Transaction costs of private placement		-			(82	)
Net proceeds from public offering		-			11,405
Transaction costs of public offering		-			(502	)
Net cash (used in) provided by financing activities		(690	)		16,404
Investing activities
Additions to leasehold improvements and equipment		(525	)		(1,096	)
Acquisitions of short-term investments		(1,535	)		(4,273	)
Redemptions of short-term investments		5,265			3,192
Net cash provided by (used in) investing activities		3,205			(2,177	)
(Decrease) Increase in cash		(5,684	)		5697
Effect of foreign exchange on cash		201			(473	)
Cash
Beginning of year		6,815			1,591
End of year	$	1,332		$	6,815

See accompanying notes

F-6

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

1.Basis of Presentation

IntelGenx Technologies Corp. ("IntelGenx" or the "Company") prepares its consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("USA"). 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.

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 December 31, 2019, the Company had cash and short-term investments totaling approximately $1,912. 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.

On February 11, 2020, the Company announced that it has closed its offering (the "Offering") of 16,317,000 units (the "Units") at a price of CAD$0.50 per Unit (the "Offering Price") for gross proceeds of CAD$8,158,500.

If the Company is unable to raise further 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 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 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.

F-7

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

3.Nature of Business

IntelGenx was incorporated in the State of Delaware as Big Flash Corp. on July 27, 1999. On April 28, 2006 Big Flash Corp. completed, through the Canadian holding corporation, the acquisition of IntelGenx Corp., a company incorporated in Canada on June 15, 2003 and headquartered in Montreal, Quebec. IntelGenx Corp. has continued operations as our operating subsidiary.

IntelGenx Corp. is a drug delivery company focused on the development and manufacturing of novel oral thin film products for the pharmaceutical market. More recently, the Company has made the strategic decision to enter the Canadian cannabis market with a non-prescription cannabis infused oral film. In addition, IntelGenx is offering partners a comprehensive portfolio of pharmaceutical services, including pharmaceutical research and development, clinical  monitoring, regulatory support, technology transfer and manufacturing scale-up, and commercial manufacturing. The Company’s main product development efforts are based upon three delivery platform technologies: (1) VersaFilm™, an oral film technology, (2) AdVersa®, a mucoadhesive tablet technology and (3) the VetaFilmTM technology platform for veterinary applications.

The Company's opportunity assessment and product development strategies primarily focus on addressing unmet market needs and utilize the U.S. Food and Drug Administration's ("FDA") 505(b)(2) approval process to obtain more timely and efficient approval of new formulations of previously approved products.  The Company's primary growth strategy is based on three pillars: (1) out licensing commercial rights of existing pipeline products, (2) partnering in contract development and manufacturing projects leveraging its various technology platforms, and (3) expanding its current pipeline.

The Company's product pipeline currently consists of 11 products in various stages of development from inception through commercialization, including products for the treatment of Alzheimer's disease, opioid dependence, erectile dysfunction, migraine, schizophrenia, idiopathic pulmonary fibrosis, and pain management. Of the products currently under development, 10 utilize the VersaFilm™ technology and one utilizes the AdVersa™ technology.

4.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.

F-8

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

4.Adoption of New Accounting Standards (Cont'd)

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 at December 31, 2018 was:

		As reported December 31, 2018		Adoption of ASC 842 Increase (Decrease)			Balance  January 1, 2019
Operating lease right-of-use assets	$	-	$	726		$	726
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.

5.Summary of 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.

F-9

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

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.

F-10

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

 Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The financial statements include estimates based on currently available information and management's judgment as to the outcome of future conditions and circumstances. Significant estimates in these financial statements include the useful lives and impairment of long-lived assets, stock-based compensation costs, and the investment tax credits receivable. Changes in the status of certain facts or circumstances could result in material changes to the estimates used in the preparation of the financial statements and actual results could differ from the estimates and assumptions.

Accounts Receivable

The Company accounts for trade receivables at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history and current economic conditions. The Company writes off trade

receivables when they are deemed uncollectible and records recoveries of trade receivables previously written off

when they receive them. Management has determined that no allowance for doubtful accounts is necessary in order to adequately cover exposure to loss in its December 31, 2019 accounts receivable (2018: $Nil). A bad debt expense in the amount of $Nil (2018: $Nil) is recorded in the year ended December 31, 2019.

Investment Tax Credits

Investment tax credits relating to qualifying expenditures are recognized in the accounts at the time at which the related expenditures are incurred and there is reasonable assurance of their realization. Management has made estimates and assumptions in determining the expenditures eligible for investment tax credits claimed. Investment tax credits received in the year ended December 31, 2019 totaled $416 thousand (2018: $289).

Inventory

The Company values inventory at the lower of cost and net realizable value where net realizable value represents the expected sale price upon disposition less make-ready costs and the costs of disposal and transportation and determines the cost of raw material inventory using the average-cost method. The Company analyzes its inventory levels quarterly and adjusts inventory to its net realizable value, if required, for obsolete, or has a cost basis in excess of its expected net realizable value.

F-11

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

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 equipment20%

Computer equipment30%

On the straight-line method -

Leasehold improvementsover the lease term

Manufacturing equipment5 - 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.

F-12

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

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.

Security Deposits

Security deposits represent a refundable deposit paid to the landlord in accordance with the lease agreement and deposits held as guarantees by the Company's lenders in accordance with the lending facilities. The deposits will be repaid to the Company at the end of the lease.

Impairment of Long-lived Assets

Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated

undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value thereof.

Foreign Currency Translation

The Company's reporting currency is the U.S. dollar. The Canadian dollar is the functional currency of the Company's Canadian operations, which is translated to the United States dollar using the current rate method. Under this method, accounts are translated as follows:

Assets and liabilities - at exchange rates in effect at the balance sheet date;

Revenue and expenses - at average exchange rates prevailing during the year;

Equity - at historical rates.

Gains and losses arising from foreign currency translation are included in other comprehensive income.

F-13

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Deferred taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Unrecognized Tax Benefits

The Company accounts for unrecognized tax benefits in accordance with FASB ASC 740 "Income Taxes". ASC 740 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. ASC 740 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon ultimate settlement with a taxing authority, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement.

Additionally, ASC 740 requires the Company to accrue interest and related penalties, if applicable, on all tax positions for which reserves have been established consistent with jurisdictional tax laws. The Company elected to classify interest and penalties related to the unrecognized tax benefits in the income tax provision.

Share-Based Payments

The Company accounts for share-based payments to employees in accordance with the provisions of FASB ASC 718 "Compensation-Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value.  In addition, the Company will recognize in the financial statements an expense based on the grant date fair value of stock options granted to employees. The expense will be recognized on a straight-line basis over the vesting period and the offsetting credit will be recorded in additional paid-in capital.  Upon exercise of options, the consideration paid together with the amount previously recorded as additional paid-in capital will be recognized as capital stock. The Company uses the Black-Scholes option pricing model to determine the fair value of the options.

The Company measures compensation expense for its non-employee stock-based compensation under ASC 718, "Compensation-Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value. In addition, the Company will recognize in the financial statements as expense over the service period, as if the Company had paid cash for the services.

F-14

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

Loss Per Share

Basic loss per share is calculated based on the weighted average number of shares outstanding during the year.  Any antidilutive instruments are excluded from the calculation of diluted loss per share.

Fair Value Measurements

ASC 820 applies to all assets and liabilities that are being measured and reported on a fair value basis. ASC 820 requires disclosure that establishes a framework for measuring fair value in US GAAP, and expands disclosure about fair value measurements. This statement enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The statement requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories:

Level 1:Quoted market prices in active markets for identical assets or liabilities.

Level 2:Observable market based inputs or unobservable inputs that are corroborated by market data.

Level 3:Unobservable inputs that are not corroborated by market data.

In determining the appropriate levels, the Company performs a detailed analysis of the assets and liabilities that are subject to ASC 820. At each reporting period, all assets and liabilities for which the fair value measurement is based on significant unobservable inputs are classified as Level 3. Short-term investments are classified Level 1.

Fair Value of Financial Instruments

The fair value represents management's best estimates based on a range of methodologies and assumptions.  The carrying value of receivables and payables arising in the ordinary course of business and the investment tax credits receivable approximate fair value because of the relatively short period of time between their origination and expected realization. 

Recent Accounting Pronouncements

ASU 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

The FASB issued ASU 2019-12 which removes specific exceptions to the general principles in Topic 740 in Generally Accepted Accounting Principles (GAAP). It eliminates the need for an organization to analyze whether the following apply in a given period:

-Exception to the incremental approach for intraperiod tax allocation;

-Exceptions to accounting for basis differences when there are ownership changes in foreign investments; and

-Exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses.

The ASU also improves financial statement preparers' application of income tax-related guidance and simplifies GAAP for:

F-15

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

-Franchise taxes that are partially based on income;

-Transactions with a government that result in a step up in the tax basis of goodwill;

-Separate financial statements of legal entities that are not subject to tax; and

-Enacted changes in tax laws in interim periods.

These amendments are effective for fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

ASU 2019-11 Codification Improvements to Topic 326, Financial Instruments - Credit Losses

The FASB issued ASU 2019-11 which clarifies guidance around how to report expected recoveries. "Expected recoveries" describes a situation in which an organization recognizes a full or partial writeoff of the amortized cost basis of a financial asset, but then later determines that the amount written off, or a portion of that amount, will in fact be recovered. This ASU permits organizations to record expected recoveries on PCD assets.

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 2019-08 Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements - Share-Based Consideration Payable to a Customer

The FASB issued ASU 2019-08 which requires companies to measure and classify (on the balance sheet) share-based payments to customers by applying the guidance in Topic 718, Compensation-Stock Compensation. As a result, the amount recorded as a reduction in revenue would be measured based on the grant-date fair value of the share-based payment.

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 2019-05 Credit Losses (Topic 326): Targeted Transition Relief

The FASB issued ASU 2019-05 which provides entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments - Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments - Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326.  The fair value option election does not apply to held-to-maturity debt securities.  An entity that elects the fair value option should subsequently apply the guidance in Subtopics 820-10, Fair Value Measurement - Overall, and 825-10.

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.

F-16

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

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.

F-17

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

5.Summary of Significant Accounting Policies (Cont'd)

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.

6. Short-term investments

As at December 31, 2019, short-term investments consisted of investments in mutual funds of $580 thousand (CAD$754 thousand) (2018 - $4,180 (CAD$5,703 million)) and are with a Canadian financial institution having a high credit rating.

7.Inventory

Inventory as at December 31, 2019 consisted of raw materials in the amount of $382 thousand (2018 - $375 thousand).

F-18

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

8. Leasehold improvements and Equipment

						2019		2018
				Accumulated		Net Carrying		Net Carrying
		Cost		Depreciation		Amount		Amount
Manufacturing equipment	$	4,657	$	879	$	3,778	$	3,512
Laboratory and office equipment		1,368		870		498		562
Computer equipment		125		85		40		39
Leasehold improvements		3,325		1,276		2,049		2,135
	$	9,475	$	3,110	$	6,365	$	6,248

From the balance of manufacturing equipment, an amount of $1,788 thousand (2018 - $1,703 thousand) represents assets which are still under construction as at December 31, 2019 and are consequently not depreciated.  The commitment of the Company for the remainder of the project is as disclosed in note 13.

9.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 ($192 thousand) and corporate credits cards of up to CAD$75 thousand ($58 thousand), and foreign exchange contracts limited to CAD$425 thousand ($327 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 10) 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 ($3,272,000) 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 December 31, 2019, the Company was not in compliance with its financial covenants and has not drawn on its credit facility.  The Company has obtained a waiver from the lender.

F-19

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

10.Long-term debt

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

	December 31, 2019 $	December 31, 2018 $
Term loan facility	1,005	1,502
Secured loan	192	330
Total debt	1,197	1,832
Less: current portion	727	692
Total long-term debt	470	1,140

The Company's term loan facility consists of a total of CAD$4 million ($3.08 million) bearing interest at the Bank's prime lending rate plus 2.50%, with monthly principal repayments of CAD$62 thousand ($48 thousand).  The term loan is subject to the same security and financial covenants as the bank indebtedness (see note 9).

The secured loan has a principal balance authorized of CAD$1 million ($770 thousand) bearing interest at prime plus 7.3%, reimbursable in monthly principal payments of CAD$17 thousand ($13 thousand).  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.  As at December 31, 2019, the Company was not in compliance with its financial covenants. The Company has obtained a waiver from the lender.

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

2020  727 (CAD 945)

2021  470 (CAD 610)

11. 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 ($5,265,000). Pursuant to the Offering, the Corporation issued an aggregate principal amount of CAD$6,838,000 ($5,265,000) of Debentures at a price of CAD$1,000 ($770) 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 ($1.04) (the "Conversion Price") per common share of the Corporation ("Share"), being a conversion rate of approximately 740 Shares per CAD$1,000 ($770) principal amount of Debentures, subject to adjustment in certain events.

F-20

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

11. Convertible Debentures (Cont'd)

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 ($587,000).

Together with the principal amount of CAD$6,838,000 ($5,265,000) of Debentures issued on July 12, 2017, the Corporation issued a total aggregate principal amount of CAD$7,600,000 of Debentures at a price of CAD$1,000 ($770) per Debenture. 

The convertible debentures have been recorded as a liability.  Total transactions costs in the amount of CAD$1,237,000 ($952,000) were recorded against the liability.  The accretion expense for the year ended December 31, 2019 amounts to CAD$443,000 ($334,000) compared to CAD$383,000 ($296,000) for the year ended December 31, 2018. 

During the year ended December 31, 2018, CAD$23,000 ($17,000) of convertible debentures were converted into 17,036 common shares at the option of the holders, resulting in an increase in additional paid-in capital of $16 thousand. 

The components of the convertible debentures are as follows:

		December 31, 2019			December 31, 2018
Face value of the convertible debentures	$	5,835		$	5,556
Transaction costs		(952	)		(907	)
Accretion		759			398
Convertible debentures	$	5,642		$	5,047

Interest accrued during the year ended December 31, 2019 on the convertible debentures amounts to CAD$606 thousand ($457 thousand) out of which and CAD$303 thousand ($229 thousand) was paid in cash on June 27, 2019 and CAD$303 thousand ($228 thousand) was paid by issuance of 415,179 common shares on December 31, 2019. 

Interest accrued during the year ended December 31, 2018 on the convertible debentures amounts to CAD$607 thousand ($468 thousand) out of which CAD$304 thousand ($231 thousand) was paid by issuance of 307,069 common shares on July 3, 2018 and CAD$303 thousand ($237 thousand) was paid in cash on December 28, 2018. 

12.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),

F-21

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

12.Convertible Notes (Cont'd)

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 year ended December 31, 2019 amounts to $182,000 (2018: $98,000).  The warrants have been recorded as equity.

The components of the convertible notes are as follows:

		December 31, 2019		December 31, 2018
Attributed value of net proceeds to convertible notes	$	975	$	975
Accretion		280		98
Convertible note	$	1,255	$	1,073

The interest on the convertible notes for the year ended December 31, 2019 amounts to $96,000 (2018: $63,000) and is recorded in financing and interest expense.

The proceeds of the Units are attributed to liability and equity components based on the fair value of each component.  Management has determined the value attributed to the common stock is $1,460 and $437 for the warrants issued, resulting in an increase in additional paid-in-capital of $1,897.

F-22

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

13.Commitments

The Company has initiated a project to expand the existing manufacturing facility.  The Company has signed agreements in the amount of Euro1,911 thousand with three suppliers with respect to equipment for solvent film manufacturing.  As at December 31, 2019 an amount of Euro1,425 thousand has been paid with respect to these agreements (note 8).

14.Capital Stock

		2019		2018
Authorized -
200,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value
Issued -
93,942,652 (December 31, 2018: 93,477,473) common shares	$	1	$	1

Private placement

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, resulting in an increase in additional paid-in-capital of $50 thousand.

The proceeds of the Units are attributed to liability and equity components based on the fair value of each component, resulting in an increase in additional paid-in-capital of $1,897. Management has determined the value attributed to common stock is $1,460 and $437 for the warrants issued. 

F-23

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

14.Capital Stock (Cont'd)

Private Placement Financing

On November 13, 2018, the Company announced the closing of Tilray Inc.'s strategic investment in IntelGenx by way of a private placement.  Pursuant to the private placement, the Company issued 1,428,571 common shares at a subscription price of $0.70 per common share for gross proceeds of $1,000,000, resulting in an increase in additional paid-in capital of $1,000,000.

Public Offering

On October 22, 2018, IntelGenx announced the closing of 17,144,314 units at a price of US$0.70 for gross proceeds of approximately US$12 million in the United States and the Canadian provinces of Alberta, British Columbia, Manitoba, Ontario and Quebec.

On October 26, 2018 IntelGenx announced that Echelon Wealth Partners Inc., who acted as the Company's exclusive placement agent in Canada in connection with the Offering, had exercised its option to place a further 903,610 Units pursuant to its over-allotment option, resulting in additional gross proceeds to the Company of US$632,527.

Each Unit will consist of one share of common stock of the Company and one half of one warrant, each whole Warrant to purchase one share of common stock of the Company at an exercise price of US$1.00 per share. The Warrants are exercisable immediately and will expire on the third anniversary of the date of their issuance.  Management has determined the value attributed to common stock is $9,187 and $1,436 for the warrants issued, resulting in an increase in additional paid-in-capital of $10,623. 

In connection with the Offering, the Company paid to the Agents a cash commission of approximately $560,000 in the aggregate and issued non-transferable agents' warrants to the Agents, entitling the Agents to purchase 1,226,360 common shares at a price of $0.875 per share until June 1, 2021.  Management has determined the value of the agents' warrants to be $280,000, resulting in an increase in additional paid-in-capital of $280 thousand.

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

		Gross proceeds		Transaction costs		Net proceeds
Common stock	$	10,926	$	1,739	$	9,187
Warrants		1,708		272		1,436
	$	12,634	$	2,011	$	10,623

F-24

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

14.Capital Stock (Cont'd)

Stock options

During the year ended December 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 $21 thousand.

During the year ended December 31, 2018 a total of 60,000 stock options were exercised for 60,000 common shares having a par value of $0 thousand in aggregate, for cash consideration of $33 thousand, resulting in an increase in additional paid-in capital of $33 thousand.

Stock-based compensation of $333 thousand and $370 thousand was recorded during the year ended December 31, 2019 and 2018 respectively. An amount of $286 thousand (2018 - $356 thousand) expensed relates to stock options granted to employees and directors and an amount of $47 thousand (2018- $14 thousand) relates to stock options granted to consultants during the year ended December 31, 2018. As at December 31, 2019 the Company has $157 thousand (2018 - $453 thousand) of unrecognized stock-based compensation, of which $36 thousand (2018 - $83) relates to options granted to consultants.

Warrants

In the year ended December 31, 2018 a total of 4,044,606 warrants were exercised for 4,044,606 common shares having a par value of $Nil in aggregate, for cash consideration of approximately $2,295 thousand, resulting in an increase in additional paid-in capital of approximately $2,295 thousand. No warrants were exercised in 2019.

15.Additional Paid-In Capital

Stock Options

On May 9, 2016, the Board of Directors of the Company adopted the 2016 Stock Option Plan which amended and restated the 2006 Stock Option.  As a result of the adoption of the 2016 Stock Option Plan, no additional options will be granted under the 2006 Stock Option Plan and all previously granted options will be governed by the 2016 Stock Option Plan.  The 2016 Stock Option Plan permits the granting of options to officers, employees, directors and eligible consultants of the Company. A total of 9,347,747 shares of common stock were reserved for issuance under this plan, which includes stock options granted under the previous 2006 Stock Option Plan. Options may be granted under the 2016 Stock Option Plan on terms and at prices as determined by the Board except that the options cannot be granted at less than the market closing price of the common stock on the TSX-V. on the date prior to the grant. Each option will be exercisable after the period or periods specified in the option agreement, but no option may be exercised after the expiration of 10 years from the date of grant. The 2016 Stock Option Plan provides the Board with more flexibility when setting the vesting schedule for options which was otherwise fixed in the 2006 Stock Option Plan.

F-25

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

15.Additional Paid-In Capital (Cont'd)

The fair value of options granted has been estimated according to the Black-Scholes valuation model and based on the weighted average of the following assumptions for options granted to employees and directors during the years ended:

	2019	2018
Exercise price	0.69	0.74
Expected volatility	64%	5.9%
Expected life	5.63 years	5.63 years
Risk‑free interest rate	2.18%	2.73%
Dividend yield	Nil	Nil

The weighted average fair value of the options granted to employees during the year ended December 31, 2019 is $0.40 (2018 - $0.40). 

The weighted average fair value of the options granted to consultants during the year ended December 31, 2018 is $0.19. No options were granted to consultants during the year ended December 31, 2019. 

Information with respect to employees and directors stock option activity for 2018 and 2019 is as follows:

	Number of options		Weighted average exercise price $
Outstanding - January 1, 2018	2,939,818		0.65
Granted	1,250,000		0.74
Forfeited	(175,000	)	(0.69	)
Expired	(100,000	)	(0.52	)
Exercised	(60,000	)	(0.56	)
Outstanding - December 31, 2018	3,854,818		0.68
Granted	100,000		0.69
Forfeited	(37,500	)	(0.66	)
Expired	(402,500	)	(0.67	)
Exercised	(50,000	)	(0.41	)
Outstanding - December 31, 2019	3,464,818		0.68

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

15.Additional Paid-In Capital (Cont'd)

Information with respect to consultant's stock option activity for 2018 and 2019 is as follows:

	Number of options	Weighted average exercise price $
Outstanding - January 1, 2018	50,000	0.73
Granted	500,000	0.72
Outstanding - December 31, 2018 and 2019	550,000	0.72

Details of stock options outstanding as at December 31, 2019 are as follows:

	Outstanding options				Exercisable options
Exercise prices $	Number of options	Weighted average remaining contractual life (years)	Weighted average exercise price $	Aggregate intrinsic value $	Number of options	Weighted average exercise price $	Aggregate intrinsic value $
0.41	275,000	0.07	0.03		275,000	0.03
0.58	675,000	0.09	0.10		675,000	0.12
0.62	150,000	0.01	0.02		150,000	0.03
0.66	200,000	0.41	0.03		150,000	0.03
0.69	100,000	0.23	0.02		25,000	0.01
0.70	475,000	0.35	0.08		237,500	0.05
0.73	525,000	0.82	0.10		525,000	0.11
0.76	905,000	1.87	0.17		705,000	0.16
0.77	359,818	0.69	0.07		359,818	0.08
0.78	100,000	0.04	0.02		50,000	0.01
0.89	250,000	0.44	0.06		250,000	0.07
	4,014,818	5.02	0.70	16,500	3,402,318	0.70	16,500

F-27

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

15.Additional Paid-In Capital (Cont'd)

Stock-based compensation expense recognized in 2019 with regards to the stock options was $333 thousand (2018: $345 thousand). As at December 31, 2019 the Company has $157 thousand (2018 - $453 thousand) of unrecognized stock-based compensation, of which $36 thousand (2018 - $83 thousand) relates to options granted to consultants.  The amount of $157 thousand will be recognized as an expense over a period of two years. A change in control of the Company due to acquisition would cause the vesting of the stock options granted to employees and directors to accelerate and would result in $157 thousand being charged to stock-based compensation expense.

Warrants

In the year ended December 31, 2018 a total of 4,044,606 warrants were exercised for 4,044,606 common shares having a par value of $Nil in aggregate, for cash consideration of approximately $2,295 thousand, resulting in an increase in additional paid-in capital of approximately $2,295 thousand.  No warrants were exercised in 2019.

Information with respect to warrant activity for 2018 and 2019 is as follows:

	Number of warrants (All Exercisable)		Weighted average exercise price $
Outstanding - January 1, 2018	4,070,902		0.5646
Granted	12,954,397		0.9464
Exercised	(4,044,606	)	(0.5675	)
Expired	(76,296	)	(0.5646	)
Outstanding - December 31, 2018 and 2019	12,904,397		0.9470

F-28

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

15.Additional Paid-In Capital (Cont'd)

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 (287,355 on May 16, 2018) have been granted under the DSU Plan, accordingly, an amount of $128 thousand ($160 thousand in 2018) 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.  As at December 31, 2018, 53,846 rewards have been issued under the PRSU Plan, accordingly an amount of $25 thousand has been recognized as stock-based compensation in general and administrative expenses in 2018.  No rewards were granted under the PRSU Plan in 2019.

16.Income Taxes

Income taxes reported differ from the amount computed by applying the statutory rates to net income (losses).  The reasons are as follows:

		2019			2018
Statutory income taxes	$	(2,398	)	$	(2,421	)
Net operating losses for which no tax benefits have been recorded		1,189			1,185
Deficiency of depreciation over capital cost allowance		(178	)		(236	)
Non-deductible expenses		667			422
Undeducted research and development expenses		820			1,167
Investment tax credit		(100	)		(117	)
	$	-		$	-

F-29

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

16.Income Taxes (Cont'd)

The major components of the deferred tax assets classified by the source of temporary differences are as follows:

		2019			2018
Leasehold improvements and equipment	$	440		$	418
Net operating losses carryforward		6,396			4,170
Undeducted research and development expenses		2,903			2,774
Non-refundable tax credits carryforward		2,082			1,982
		11,821			9,344
Valuation allowance		(11,821	)		(9,344	)
	$	-		$	-

As at December 31, 2019, management determined that enough uncertainty existed relative to the realization of deferred income tax asset balances to warrant the application of a full valuation allowance. Management continues to believe that enough uncertainty exists relative to the realization of the remaining deferred income tax asset balances such that no recognition of deferred income tax assets is warranted.

There were Canadian and provincial net operating losses of approximately $23,101 thousand (2018: $14,934 thousand) and $25,264 thousand (2018: $16,498 thousand) respectively, that may be applied against earnings of future years.  Utilization of the net operating losses is subject to significant limitations imposed by the change in control provisions.  Canadian and provincial losses will be expiring between 2026 and 2039. A portion of the net operating losses may expire before they can be utilized.

As at December 31, 2019, the Company had non-refundable tax credits of $2,486 thousand (2018: $1,981 thousand) of which $8 thousand is expiring in 2026, $10 thousand is expiring in 2027, $174 thousand is expiring in 2028, $152 thousand is expiring in 2029, $130 thousand is expiring in 2030, $138 thousand is expiring in 2031, $173 thousand is expiring in 2032, $115 thousand is expiring in 2033, $87 thousand expiring in 2034, $102 thousand is expiring in 2035, $141 thousand expiring in 2036,  $270 thousand is expiring in 2037, $582 thousand expiring in 2038 and $404 thousand expiring in 2039 and undeducted research and development expenses of $14,282 thousand (2018: $10,663 thousand) with no expiration date.

The deferred tax benefit of these items was not recognized in the accounts as it has been fully provided for.

Unrecognized Tax Benefits

The Company does not have any unrecognized tax benefits.

F-30

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

16.Income Taxes (Cont'd)

Tax Years and Examination

The Company files tax returns in each jurisdiction in which it is registered to do business.  For each jurisdiction a statute of limitations period exists. After a statute of limitations period expires, the respective tax authorities may no longer assess additional income tax for the expired period. Similarly, the Company is no longer eligible to file claims for refund for any tax that it may have overpaid. The following table summarizes the Company's major tax jurisdictions and the tax years that remain subject to examination by these jurisdictions as of December 31, 2019:

Tax Jurisdictions	Tax Years
Federal - Canada	2015 and onward
Provincial - Quebec	2015 and onward
Federal - USA	2015 onward

17.Revenues

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

		December 31, 2019		December 31, 2018
Research and development agreements	$	742	$	1, 824

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

		December 31, 2019		December 31, 2018
Product and services transferred at point in time	$	372	$	-
Products and services transferred over time		370		1,824
	$	742	$	1,824

F-31

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

17.Revenues (Cont'd)

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

		December 31, 2019		December 31, 2018
Europe	$	534		1,715
Canada		208		109
	$	742	$	1,824

      Remaining performance obligations

As at December 31, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligation is $1,084 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 $4,169 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 $28,376 in commercial sales milestone payments which are wholly dependent on the marketing efforts of our development partners. In addition, the Company is entitled to receive royalties on potential sales.

The Company applies the practical expedient in paragraph 606-10-50-14 and does not disclose information about the remaining performance obligations that have original expected durations of one year or less.

18.Statement of Cash Flows Information

In US$ thousands		2019		2018
Additional Cash Flow Information:
Interest paid	$	465	$	476

F-32

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

19.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 year ended December 31, 2019 included in general and administrative expenses is $152 thousand. The cash outflows from operating leases for the year ended December 31, 2019 was $144 thousand.

The weighted average remaining lease term and the weighted average discount rate for operating leases at    December 31, 2019 were 6.2 years and 10%, respectively.

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

		Operating Leases
2020	$	150
2021		152
2022		156
2023		158
2024		161
Thereafter		188
Total undiscounted lease payments		965
Less: Interest		273
Present value of lease liabilities	$	692

Current portion of operating lease liability	$	137
Operating lease liability	$	555

F-33

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

20.Related party transactions

Included in management salaries are $67 thousand (2018 - $75 thousand) for options and PRSUs granted to the Chief Executive Officer, $50 thousand (2018 - $46 thousand) for options and PRSUs granted to the President and Chief Financial Officer, $29 thousand (2018 - $24) for options granted to the Vice-President, Research and Development, $29 thousand (2018 - $54) for options granted to the Vice-President, Business and Corporate Development, and $36 thousand (2018 - $12) for options granted to the Vice-President, Operations under the 2016 Stock Option Plans and $Nil (2018 - $11 thousand) for options granted to non-employee directors.

Included in general and administrative expenses are director fees of $231 thousand (2018: $250 thousand). 

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

21.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 year.  Common equivalent shares from stock options, warrants and convertible debentures are also included in the diluted per share calculations unless the effect of the inclusion would be antidilutive.

22.Subsequent events

On February 11, 2020, the Company announced that it has closed its offering (the "Offering") of 16,317,000 units (the "Units") at a price of CAD$0.50 per Unit (the "Offering Price") for gross proceeds of CAD$8,158,500.

Each Unit consists of one share of common stock (the "Offered Shares") and one warrant (a "Warrant") entitling the holder to purchase one share of common stock of the Company at an exercise price of CAD$0.75 per share (a "Warrant Share"). The Warrants are exercisable immediately and will expire on the third anniversary of the date of their issuance.

The Units were distributed under a short form prospectus dated January 27, 2020 filed by the Company in connection with the Offering and have been registered with the United States Securities and Exchange Commission pursuant to a Form S-1 Registration Statement that was declared effective on January 31, 2020 (the "Registration Statement"). The Offering was conducted, on a best efforts basis, by Echelon Wealth Partners Inc. (the "Agent"). In consideration for the services rendered by the Agent, the Company has paid the Agent an agency fee equal to 7% of the gross proceeds of the Offering and has issued the Agent a number of warrants (the "Agent Warrants") equal to 7% of the number of Units issued under the Offering, each Agent Warrant entitling the holder to purchase one share of common stock of the Company at an exercise price of CAD$0.75 per share until the third anniversary of the date of their issuance. After the payment of the Agent's commissions and the reimbursement of certain of the Agent's Offering expenses and the payment of other Offering expenses, the Company expects the net proceeds from the Offering to be approximately CAD$7.4 million.

F-34

IntelGenx Technologies Corp.

Notes to Consolidated Financial Statements
December 31, 2019 and 2018
(Expressed in U.S. Funds)

22.Subsequent events (Cont'd)

The TSX Venture Exchange (the "TSXV") has approved the listing of the Warrants and the common stock that will be issued by the Company in the Offering, including the shares of common stock issuable upon the exercise of the Warrants and the Agent Warrants.

The Warrants are listed on the TSXV under the symbol "IGX.WT" and commenced trading effective at the opening of the market on Thursday, February 13, 2020.

On March 11, 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) as a global pandemic, which continues to spread throughout Canada and around the world. On March 23, 2020, the government of Quebec ordered the closure of all non-essential businesses effective March 25, 2020, through April 13, 2020. Because of the nature of its operations, the Company is only partially affected by this order. As of March 26, 2020, the Company is aware of the impact on its business as a result of COVID-19 but uncertain as to the extent of this impact on its consolidated financial statements. This partial disruption, even temporary, may impact our operations and overall business by delaying the progress of our research and development programs and production activities. There is uncertainty as to the duration and hence the potential impact. As a result, we are unable to estimate the potential impact on our business as of the date of this filing.

F-35

EX-23.1

Consent of Independent Registered Public Accounting Firm

We hereby consent to the incorporation by reference of our report dated March 26, 2020 relating to our audits of financial statements of IntelGenx Technologies Corp. as of and for the years ended December 31, 2019 and 2018 appearing in this Annual Report on Form 10-K of IntelGenx Technologies Corp. for the year ended December 31, 2019.

Richter LLP (Signed) ¹

Montréal, Québec,

Canada

March 26, 2020

¹CPA auditor, CA, public accountancy permit No. A112505

EX-31.1

Exhibit 31.1

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Horst G. Zerbe, certify that:

1. I have reviewed this Annual Report on Form 10-K of IntelGenx Technologies Corp. for the year ended December 31, 2019;

2.         Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.          Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.          The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d - 15f) for the registrant and have:

a.Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.          Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and         

d.          Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.         The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a.          All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b.          Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

April 15, 2020	By:	/s/Horst G. Zerbe
		Horst G. Zerbe
		Chief Executive Officer
		(Principal Executive Officer)

EX-31.2

Exhibit 31.2

CERTIFICATION PURSUANT TO SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Andre Godin, certify that:

1. I have reviewed this Annual Report on Form 10-K of IntelGenx Technologies Corp. for the year ended December 31, 2019;

2.          Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.            Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.            The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d - 15f) for the registrant and have:

a.          Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.          Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.          Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.         Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

5.          The registrant's certifying other officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

a.       All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

b.          Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

April 15, 2020	By:	/s/Andre Godin
		Andre Godin
		President and Chief Financial Officer
		(Principal Financial and Accounting Officer)

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of IntelGenx Technologies Corp. (the "Company") on Form 10-K for the year ended December 31, 2019 as filed with the Securities and Exchange Commission (the "Report"), I, Horst G. Zerbe, Principal Executive Officer of the Company, certify, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

April 15, 2020	By:	/s/Horst G. Zerbe
		Horst G. Zerbe
		Chief Executive Officer
		(Principal Executive Officer)

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350,

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of IntelGenx Technologies Corp. (the "Company") on Form 10-K for the year ended December 31, 2019 as filed with the Securities and Exchange Commission (the "Report"), I, Andre Godin, Principal Financial and Accounting Officer of the Company, certify, pursuant to 18 U.S.C. §. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:

(1) The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.

April 15, 2020	By:	/s/Andre Godin
		Andre Godin
		President and Chief Financial Officer
		(Principal Financial and Accounting Officer)

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Adoption of New Accounting Standards (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets related to operating lease liability	$ 683
Accounting Standards Update 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets related to operating lease liability		$ 726
Accounting Standards Update 842 [Member] | Restatement Adjustment [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets related to operating lease liability		$ 726

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Revenues (Tables)

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue [Table Text Block]

		December 31, 2019		December 31, 2018
Research and development agreements	$	742	$	1,824

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

		December 31, 2019		December 31, 2018
Product and services transferred at point in time	$	372	$	—
Products and services transferred over time		370		1,824
	$	742	$	1,824

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

		December 31, 2019		December 31, 2018
Europe	$	534		1,715
Canada		208		109
	$	742	$	1,824

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Leasehold Improvements and Equipment (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment, Net	$ 6,365	$ 6,248
Asset not yet in service [Member]
Property, Plant and Equipment, Net	$ 1,788	$ 1,703

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Leasehold improvements and Equipment - Schedule of Leasehold Improvements and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Cost	$ 9,475
Accumulated Depreciation	3,110
Property, Plant and Equipment, Net	6,365	$ 6,248
Manufacturing equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	4,657
Accumulated Depreciation	879
Property, Plant and Equipment, Net	3,778	3,512
Laboratory and office equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	1,368
Accumulated Depreciation	870
Property, Plant and Equipment, Net	498	562
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Cost	125
Accumulated Depreciation	85
Property, Plant and Equipment, Net	40	39
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Cost	3,325
Accumulated Depreciation	1,276
Property, Plant and Equipment, Net	$ 2,049	$ 2,135

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Convertible Notes - Schedule of proceeds of equity components based on fair value (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Debt Instrument [Line Items]
Gross proceeds of units	$ 3,200
Transaction costs of units	328
Net proceeds of units	2,872
Common stock [Member]
Debt Instrument [Line Items]
Gross proceeds of units	1,627
Transaction costs of units	167
Net proceeds of units	1,460
Warrants [Member]
Debt Instrument [Line Items]
Gross proceeds of units	487
Transaction costs of units	50
Net proceeds of units	437
Convertible notes [Member]
Debt Instrument [Line Items]
Gross proceeds of units	1,086
Transaction costs of units	111
Net proceeds of units	$ 975

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Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Funds (used) provided - Operating activities
Net loss	$ (10,660)	$ (10,108)
Depreciation of tangible assets	718	719
Stock-based compensation	333	370
Accretion expense	514	396
DSU expense	105	160
Interest paid by issuance of common shares	228	231
Lease non-cash expense	8
Conversion of convertible debentures		(16)
Total Adjustment	(8,754)	(8,248)
Changes in non-cash items related to operations:
Accounts receivable	426	(192)
Prepaid expenses	292	(259)
Investment tax credits receivable	41	(102)
Inventory		(375)
Security deposits		(11)
Accounts payable and accrued liabilities	(204)	658
Deferred lease obligations		(1)
Net change in non-cash items related to operations	555	(282)
Net cash used in operating activities	(8,199)	(8,530)
Financing activities
Repayment of long-term debt	(711)	(749)
Proceeds from exercise of warrants and stock options	21	2,328
Net proceeds from private placement		4,004
Transaction costs of private placement		(82)
Net proceeds from public offering		11,405
Transaction costs of public offering		(502)
Net cash (used in) provided by financing activities	(690)	16,404
Investing activities
Additions to leasehold improvements and equipment	(525)	(1,096)
Acquisitions of short-term investments	(1,535)	(4,273)
Redemptions of short-term investments	5,265	3,192
Net cash provided by (used in) investing activities	3,205	(2,177)
(Decrease) Increase in cash	(5,684)	5,697
Effect of foreign exchange on cash	201	(473)
Cash
Beginning of year	6,815	1,591
End of year	$ 1,332	$ 6,815

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Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Common stock, par value per share (in dollars per share)	$ 0.00001	$ 0.00001
Common Stock, Shares Authorized	200,000,000	200,000,000
Common Stock, Shares, Issued	93,942,652	93,477,473
Common Stock, Shares, Outstanding	93,942,652	93,477,473

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Subsequent Event

12 Months Ended

Dec. 31, 2019

Subsequent Events [Abstract]

Subsequent Event [Text Block]

22.    Subsequent events

On February 11, 2020, the Company announced that it has closed its offering (the "Offering") of 16,317,000 units (the "Units") at a price of CAD$0.50 per Unit (the "Offering Price") for gross proceeds of CAD$8,158,500.

Each Unit consists of one share of common stock (the "Offered Shares") and one warrant (a "Warrant") entitling the holder to purchase one share of common stock of the Company at an exercise price of CAD$0.75 per share (a "Warrant Share"). The Warrants are exercisable immediately and will expire on the third anniversary of the date of their issuance.

The Units were distributed under a short form prospectus dated January 27, 2020 filed by the Company in connection with the Offering and have been registered with the United States Securities and Exchange Commission pursuant to a Form S-1 Registration Statement that was declared effective on January 31, 2020 (the "Registration Statement"). The Offering was conducted, on a best efforts basis, by Echelon Wealth Partners Inc. (the "Agent"). In consideration for the services rendered by the Agent, the Company has paid the Agent an agency fee equal to 7% of the gross proceeds of the Offering and has issued the Agent a number of warrants (the "Agent Warrants") equal to 7% of the number of Units issued under the Offering, each Agent Warrant entitling the holder to purchase one share of common stock of the Company at an exercise price of CAD$0.75 per share until the third anniversary of the date of their issuance. After the payment of the Agent's commissions and the reimbursement of certain of the Agent's Offering expenses and the payment of other Offering expenses, the Company expects the net proceeds from the Offering to be approximately CAD$7.4 million.

The TSX Venture Exchange (the "TSXV") has approved the listing of the Warrants and the common stock that will be issued by the Company in the Offering, including the shares of common stock issuable upon the exercise of the Warrants and the Agent Warrants.

The Warrants are listed on the TSXV under the symbol "IGX.WT" and commenced trading effective at the opening of the market on Thursday, February 13, 2020.

On March 11, 2020, the World Health Organization declared the outbreak of a novel coronavirus (“COVID-19”) as a global pandemic, which continues to spread throughout Canada and around the world. On March 23, 2020, the government of Quebec ordered the closure of all non-essential businesses effective March 25, 2020, through April 13, 2020. Because of the nature of its operations, the Company is only partially affected by this order. As of March 26, 2020, the Company is aware of the impact on its business as a result of COVID-19 but uncertain as to the extent of this impact on its consolidated financial statements. This partial disruption, even temporary, may impact our operations and overall business by delaying the progress of our research and development programs and production activities. There is uncertainty as to the duration and hence the potential impact. As a result, we are unable to estimate the potential impact on our business as of the date of this filing.

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Capital Stock

12 Months Ended

Dec. 31, 2019

Stockholders' Equity Note [Abstract]

Capital Stock [Text Block]

14.    Capital Stock

		2019		2018
Authorized -
200,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value
Issued -
93,942,652 (December 31, 2018: 93,477,473) common shares	$	1	$	1

Private placement

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, resulting in an increase in additional paid-in-capital of $50 thousand.

The proceeds of the Units are attributed to liability and equity components based on the fair value of each component, resulting in an increase in additional paid-in-capital of $1,897. Management has determined the value attributed to common stock is $1,460 and $437 for the warrants issued.

Private Placement Financing

On November 13, 2018, the Company announced the closing of Tilray Inc.’s strategic investment in IntelGenx by way of a private placement. Pursuant to the private placement, the Company issued 1,428,571 common shares at a subscription price of $0.70 per common share for gross proceeds of $1,000,000, resulting in an increase in additional paid-in capital of $1,000,000.

Public Offering

On October 22, 2018, IntelGenx announced the closing of 17,144,314 units at a price of US$0.70 for gross proceeds of approximately US$12 million in the United States and the Canadian provinces of Alberta, British Columbia, Manitoba, Ontario and Quebec.

On October 26, 2018 IntelGenx announced that Echelon Wealth Partners Inc., who acted as the Company’s exclusive placement agent in Canada in connection with the Offering, had exercised its option to place a further 903,610 Units pursuant to its over-allotment option, resulting in additional gross proceeds to the Company of US$632,527.

Each Unit will consist of one share of common stock of the Company and one half of one warrant, each whole Warrant to purchase one share of common stock of the Company at an exercise price of US$1.00 per share. The Warrants are exercisable immediately and will expire on the third anniversary of the date of their issuance. Management has determined the value attributed to common stock is $9,187 and $1,436 for the warrants issued, resulting in an increase in additional paid-in-capital of $10,623.

In connection with the Offering, the Company paid to the Agents a cash commission of approximately $560,000 in the aggregate and issued non-transferable agents’ warrants to the Agents, entitling the Agents to purchase 1,226,360 common shares at a price of $0.875 per share until June 1, 2021. Management has determined the value of the agents’ warrants to be $280,000, resulting in an increase in additional paid-in-capital of $280 thousand.

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

		Gross proceeds		Transaction costs		Net proceeds
Common stock	$	10,926	$	1,739	$	9,187
Warrants		1,708		272		1,436
	$	12,634	$	2,011	$	10,623

Stock options

During the year ended December 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 $21 thousand.

During the year ended December 31, 2018 a total of 60,000 stock options were exercised for 60,000 common shares having a par value of $0 thousand in aggregate, for cash consideration of $33 thousand, resulting in an increase in additional paid-in capital of $33 thousand.

Stock-based compensation of $333 thousand and $370 thousand was recorded during the year ended December 31, 2019 and 2018 respectively. An amount of $286 thousand (2018 - $356 thousand) expensed relates to stock options granted to employees and directors and an amount of $47 thousand (2018- $14 thousand) relates to stock options granted to consultants during the year ended December 31, 2018. As at December 31, 2019 the Company has $157 thousand (2018 - $453 thousand) of unrecognized stock-based compensation, of which $36 thousand (2018 – $83) relates to options granted to consultants.

Warrants

In the year ended December 31, 2018 a total of 4,044,606 warrants were exercised for 4,044,606 common shares having a par value of $ Nil in aggregate, for cash consideration of approximately $2,295 thousand, resulting in an increase in additional paid-in capital of approximately $2,295 thousand. No warrants were exercised in 2019.

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Statement of Cash Flows Information

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Information [Abstract]

Statement of Cash Flows Information [Text Block]

18.    Statement of Cash Flows Information

In US$ thousands		2019		2018
Additional Cash Flow Information:
Interest paid	$	465	$	476

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Short-term investments

12 Months Ended

Dec. 31, 2019

Cash and Cash Equivalents [Abstract]

Short-term investments [Text Block]

6.  Short-term investments

 As at December 31, 2019, short-term investments consisted of investments in mutual funds of $580 thousand (CAD$754 thousand) (2018 - $4,180 (CAD$5,703 million)) and are with a Canadian financial institution having a high credit rating.

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Long-term debt

12 Months Ended

Dec. 31, 2019

Other Liabilities Disclosure [Abstract]

Long-term debt [Text Block]

10.    Long-term debt

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

	December 31, 2019	December 31, 2018
	$	$
Term loan facility	1,005	1,502
Secured loan	192	330
Total debt	1,197	1,832
Less: current portion	727	692
Total long-term debt	470	1,140

The Company’s term loan facility consists of a total of CAD$4 million ($3.08 million) bearing interest at the Bank’s prime lending rate plus 2.50%, with monthly principal repayments of CAD$62 thousand ($48 thousand). The term loan is subject to the same security and financial covenants as the bank indebtedness (see note 9).

The secured loan has a principal balance authorized of CAD$1 million ($770 thousand) bearing interest at prime plus 7.3%, reimbursable in monthly principal payments of CAD$17 thousand ($13 thousand). 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. As at December 31, 2019, the Company was not in compliance with its financial covenants. The Company has obtained a waiver from the lender.

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

2020	727 (CAD 945)
2021	470 (CAD 610)

 

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Long-term debt (Tables)

12 Months Ended

Dec. 31, 2019

Other Liabilities Disclosure [Abstract]

Schedule of term loan [Table Text Block]

	December 31, 2019	December 31, 2018
	$	$
Term loan facility	1,005	1,502
Secured loan	192	330
Total debt	1,197	1,832
Less: current portion	727	692
Total long-term debt	470	1,140

Schedule of term loan principal repayments [Table Text Block]

2020	727 (CAD 945)
2021	470 (CAD 610)

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Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Revenue [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.

Use of Estimates [Policy Text Block]

Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The financial statements include estimates based on currently available information and management's judgment as to the outcome of future conditions and circumstances. Significant estimates in these financial statements include the useful lives and impairment of long-lived assets, stock-based compensation costs, and the investment tax credits receivable. Changes in the status of certain facts or circumstances could result in material changes to the estimates used in the preparation of the financial statements and actual results could differ from the estimates and assumptions.

Accounts Receivable [Policy Text Block]

Accounts Receivable

The Company accounts for trade receivables at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history and current economic conditions. The Company writes off trade

receivables when they are deemed uncollectible and records recoveries of trade receivables previously written off

when they receive them. Management has determined that no allowance for doubtful accounts is necessary in order to adequately cover exposure to loss in its December 31, 2019 accounts receivable (2018: $). A bad debt expense in the amount of $ (2018: $) is recorded in the year ended December 31, 2019.

Investment Tax Credits [Policy Text Block]

Investment Tax Credits

Investment tax credits relating to qualifying expenditures are recognized in the accounts at the time at which the related expenditures are incurred and there is reasonable assurance of their realization. Management has made estimates and assumptions in determining the expenditures eligible for investment tax credits claimed. Investment tax credits received in the year ended December 31, 2019 totaled $416 thousand (2018: $289).

Inventory, Policy [Policy Text Block]

Inventory

The Company values inventory at the lower of cost and net realizable value where net realizable value represents the expected sale price upon disposition less make-ready costs and the costs of disposal and transportation and determines the cost of raw material inventory using the average-cost method. The Company analyzes its inventory levels quarterly and adjusts inventory to its net realizable value, if required, for obsolete, or has a cost basis in excess of its expected net realizable value.

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.

Security Deposits [Policy Text Block]

Security Deposits

Security deposits represent a refundable deposit paid to the landlord in accordance with the lease agreement and deposits held as guarantees by the Company's lenders in accordance with the lending facilities. The deposits will be repaid to the Company at the end of the lease.

Impairment of Long-lived Assets [Policy Text Block]

Impairment of Long-lived Assets

Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated

undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value there of.

Foreign Currency Translation [Policy Text Block]

Foreign Currency Translation

The Company's reporting currency is the U.S. dollar. The Canadian dollar is the functional currency of the Company's Canadian operations, which is translated to the United States dollar using the current rate method. Under this method, accounts are translated as follows:

 Assets and liabilities - at exchange rates in effect at the balance sheet date;

 Revenue and expenses - at average exchange rates prevailing during the year;

 Equity - at historical rates.

Gains and losses arising from foreign currency translation are included in other comprehensive income.

Income Taxes [Policy Text Block]

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Deferred taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Unrecognized Tax Benefits [Policy Text Block]

Unrecognized Tax Benefits

The Company accounts for unrecognized tax benefits in accordance with FASB ASC 740 "Income Taxes". ASC 740 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. ASC 740 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon ultimate settlement with a taxing authority, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement.

Additionally, ASC 740 requires the Company to accrue interest and related penalties, if applicable, on all tax positions for which reserves have been established consistent with jurisdictional tax laws. The Company elected to classify interest and penalties related to the unrecognized tax benefits in the income tax provision.

Share-based Payment Arrangement [Policy Text Block]

Share-Based Payments

The Company accounts for share-based payments to employees in accordance with the provisions of FASB ASC 718 "Compensation-Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value.  In addition, the Company will recognize in the financial statements an expense based on the grant date fair value of stock options granted to employees. The expense will be recognized on a straight-line basis over the vesting period and the offsetting credit will be recorded in additional paid-in capital.  Upon exercise of options, the consideration paid together with the amount previously recorded as additional paid-in capital will be recognized as capital stock. The Company uses the Black-Scholes option pricing model to determine the fair value of the options.

The Company measures compensation expense for its non-employee stock-based compensation under ASC 718, "Compensation-Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value. In addition, the Company will recognize in the financial statements as expense over the service period, as if the Company had paid cash for the services.

Loss Per Share [Policy Text Block]

Loss Per Share

Basic loss per share is calculated based on the weighted average number of shares outstanding during the year.  Any antidilutive instruments are excluded from the calculation of diluted loss per share.

Fair Value Measurements [Policy Text Block]

Fair Value Measurements

ASC 820 applies to all assets and liabilities that are being measured and reported on a fair value basis. ASC 820 requires disclosure that establishes a framework for measuring fair value in US GAAP, and expands disclosure about fair value measurements. This statement enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The statement requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

In determining the appropriate levels, the Company performs a detailed analysis of the assets and liabilities that are subject to ASC 820. At each reporting period, all assets and liabilities for which the fair value measurement is based on significant unobservable inputs are classified as Level 3. Short-term investments are classified Level 1.

Fair Value of Financial Instruments [Policy Text Block]

Fair Value of Financial Instruments

The fair value represents management's best estimates based on a range of methodologies and assumptions.  The carrying value of receivables and payables arising in the ordinary course of business and the investment tax credits receivable approximate fair value because of the relatively short period of time between their origination and expected realization. 

Recent Accounting Pronouncements [Policy Text Block]

Recent Accounting Pronouncements

ASU 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

The FASB issued ASU 2019-12 which removes specific exceptions to the general principles in Topic 740 in Generally Accepted Accounting Principles (GAAP). It eliminates the need for an organization to analyze whether the following apply in a given period:

-Exception to the incremental approach for intraperiod tax allocation;

-Exceptions to accounting for basis differences when there are ownership changes in foreign investments; and

-Exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses.

The ASU also improves financial statement preparers' application of income tax-related guidance and simplifies GAAP for:

-Franchise taxes that are partially based on income;

-Transactions with a government that result in a step up in the tax basis of goodwill;

-Separate financial statements of legal entities that are not subject to tax; and

-Enacted changes in tax laws in interim periods.

These amendments are effective for fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

ASU 2019-11 Codification Improvements to Topic 326, Financial Instruments - Credit Losses

The FASB issued ASU 2019-11 which clarifies guidance around how to report expected recoveries. "Expected recoveries" describes a situation in which an organization recognizes a full or partial writeoff of the amortized cost basis of a financial asset, but then later determines that the amount written off, or a portion of that amount, will in fact be recovered. This ASU permits organizations to record expected recoveries on PCD assets.

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 2019-08 Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements - Share-Based Consideration Payable to a Customer

The FASB issued ASU 2019-08 which requires companies to measure and classify (on the balance sheet) share-based payments to customers by applying the guidance in Topic 718, Compensation-Stock Compensation. As a result, the amount recorded as a reduction in revenue would be measured based on the grant-date fair value of the share-based payment.

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 2019-05 Credit Losses (Topic 326): Targeted Transition Relief

The FASB issued ASU 2019-05 which provides entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments - Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments - Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326.  The fair value option election does not apply to held-to-maturity debt securities.  An entity that elects the fair value option should subsequently apply the guidance in Subtopics 820-10, Fair Value Measurement - Overall, and 825-10.

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 2018-19 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.

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Additional Paid-In Capital (Tables)

12 Months Ended

Dec. 31, 2019

Schedule of Additional Paid In Capital [Line Items]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

	2019	2018
Exercise price	0.69	0.74
Expected volatility	64%	5.9%
Expected life	5.63 years	5.63 years
Risk‑free interest rate	2.18%	2.73%
Dividend yield	Nil	Nil

Share-based Payment Arrangement, Option, Activity [Table Text Block]

			Weighted average
	Number of options		exercise price
Outstanding – January 1, 2018	2,939,818		0.65
Granted	1,250,000		0.74
Forfeited	(175,000	)	(0.69	)
Expired	(100,000	)	(0.52	)
Exercised	(60,000	)	(0.56	)
Outstanding – December 31, 2018	3,854,818		0.68
Granted	100,000		0.69
Forfeited	(37,500	)	(0.66	)
Expired	(402,500	)	(0.67	)
Exercised	(50,000	)	(0.41	)
Outstanding – December 31, 2019	3,464,818		0.68

Schedule of Stock Option Activity to Consultants [Table Text Block]

		Weighted average
	Number of options	exercise price
		$
Outstanding – January 1, 2018	50,000	0.73
Granted	500,000	0.72
Outstanding – December 31, 2018 and 2019	550,000	0.72

Schedule of Share-based Compensation, Stock Options, and Warrants or Rights Activity [Table Text Block]

	Outstanding options				Exercisable options
			Weighted			Weighted
		Weighted average	average	Aggregate		average	Aggregate
Exercise	Number of	remaining	exercise	intrinsic	Number of	exercise	intrinsic
prices	options	contractual life	price	value	options	price	value
$		(years)	$	$		$	$
0.41	275,000	0.07	0.03		275,000	0.03
0.58	675,000	0.09	0.10		675,000	0.12
0.62	150,000	0.01	0.02		150,000	0.03
0.66	200,000	0.41	0.03		150,000	0.03
0.69	100,000	0.23	0.02		25,000	0.01
0.70	475,000	0.35	0.08		237,500	0.05
0.73	525,000	0.82	0.10		525,000	0.11
0.76	905,000	1.87	0.17		705,000	0.16
0.77	359,818	0.69	0.07		359,818	0.08
0.78	100,000	0.04	0.02		50,000	0.01
0.89	250,000	0.44	0.06		250,000	0.07
	4,014,818	5.02	0.70	16,500	3,402,318	0.70	16,500

Schedule of Stockholders' Equity Note, Warrants or Rights, Activity [Table Text Block]

	Number of		Weighted average
	warrants		exercise price
	(All Exercisable)		$
Outstanding - January 1, 2018	4,070,902		0.5646
Granted	12,954,397		0.9464
Exercised	(4,044,606	)	(0.5675	)
Expired	(76,296	)	(0.5646	)
Outstanding - December 31, 2018 and 2019	12,904,397		0.9470

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Related Party Transactions (Narrative) (Details) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Mar. 27, 2019	May 16, 2018	Dec. 31, 2019	Dec. 31, 2018
Deferred Share Units [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation	$ 128	$ 160
Options granted to Chief Executive Officer [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation			$ 67	$ 75
Options granted to Chief Financial Officer [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation			50	46
Options granted to former Vice President, Operations [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation			29	24
Options Granted To Vicepresident Research And Development [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation			29	54
Options granted to Vice- President, Business and Corporate Development [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation			36	12
Options granted to non-employee directors [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation				11
Director fees [Member]
Related Party Transaction [Line Items]
Salaries, Wages and Officers' Compensation			$ 231	$ 250

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Convertible Debentures (Narrative) (Details)					1 Months Ended			12 Months Ended
	Aug. 08, 2017 CAD ($)	Aug. 08, 2017 USD ($)	Jul. 12, 2017 CAD ($) $ / shares shares	Jul. 12, 2017 USD ($)	Dec. 28, 2018 CAD ($)	Dec. 28, 2018 USD ($)	Aug. 08, 2017 CAD ($)	Dec. 31, 2019 CAD ($) shares	Dec. 31, 2019 USD ($) shares	Dec. 31, 2018 CAD ($) shares	Dec. 31, 2018 USD ($) shares	May 08, 2018 $ / shares	Jul. 12, 2017 USD ($) $ / shares shares
Convertible Debentures [Line Items]
Net proceeds from issuance of convertible debentures	$ 762,000	$ 587,000	$ 6,838,000	$ 5,265,000			$ 7,600,000
Proceeds from Convertible Debt, amount per instrument			1,000	$ 770
Aggregate principal amount			$ 6,838,000										$ 5,265,000
Debt Instrument, Interest Rate			8.00%										8.00%
Debt Instrument, Convertible, Conversion Price | (per share)			$ 1.35									$ 0.80	$ 1.04
Debt Instrument, Convertible, Number of shares per instrument			740										740
Transaction costs								$ 1,237,000	$ 952,000		$ 907,000
Accretion Expense								443,000	334,000	$ 383,000	296,000
Convertible debentures were converted into common stock, Value										23,000	17,000
Adjustments to Additional Paid in Capital, Equity Component of Convertible Debt | $											16,000
Interest on Convertible Debt, Net of Tax								606,000	457,000	607,000	468,000
Interest paid by issuance of common shares								$ 303,000	$ 228,000	$ 304,000	$ 231,000
Interest paid by issuance of common shares (Shares)								415,179	415,179	307,069	307,069
Interest paid on convertible debentures					$ 303,000	$ 237,000		$ 303,000	$ 229,000
Common Stock [Member]
Convertible Debentures [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities										17,036	17,036

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Additional Paid-In Capital (Narrative) (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		12 Months Ended
	Mar. 27, 2019	May 16, 2018	Dec. 31, 2019	Dec. 31, 2018
Schedule of Additional Paid In Capital [Line Items]
Common stock, shares authorized			200,000,000	200,000,000
Stock based compensation			$ 333	$ 370
Class of Warrant or Right, Exercises in Period				4,044,606
Class of Warrant or Right, Exercises in Period, Intrinsic Value
Proceeds from Warrant Exercises				2,295
Warrants exercised				$ 2,295
Employees and Directors
Schedule of Additional Paid In Capital [Line Items]
Stock based compensation			$ 157
Additional Paid-In Capital [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 0.40	$ 0.40
Warrants exercised				$ 2,295
2016 Stock Option Plan [Member]
Schedule of Additional Paid In Capital [Line Items]
Common stock reserved for issuance			9,347,747
2016 Stock Option Plan [Member] | Additional Paid-In Capital [Member]
Schedule of Additional Paid In Capital [Line Items]
Stock based compensation			$ 333	$ 345
Stock options granted to employees and directors [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value				$ 0.19
Stock based compensation			286	$ 356
Stock options granted to consultant [Member]
Schedule of Additional Paid In Capital [Line Items]
Stock based compensation			47	14
Unrecognized stock-based compensation [Member]
Schedule of Additional Paid In Capital [Line Items]
Stock based compensation			157	453
ASU 2014-13, Consolidation (Topic 810) Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity [Policy Text Block]
Schedule of Additional Paid In Capital [Line Items]
Stock based compensation			$ 36	$ 83
Deferred Share Units [Member]
Schedule of Additional Paid In Capital [Line Items]
Deferred Share Units Grants in Period	271,740	287,355
Salaries, Wages and Officers' Compensation	$ 128	$ 160
Performance and restricted share units
Schedule of Additional Paid In Capital [Line Items]
Performance and restricted share units issued				53,846
Salaries, Wages and Officers' Compensation				$ 25

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Income Taxes - Schedule of Effective Income Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Statutory income taxes	$ (2,398)	$ (2,421)
Net operating losses for which no tax benefits have been recorded	1,189	1,185
Deficiency of depreciation over capital cost allowance	(178)	(236)
Non-deductible expenses	667	422
Undeducted research and development expenses	820	1,167
Investment tax credit	(100)	(117)
Income tax expense (benefit), total	$ 0	$ 0

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Leases - Schedule of reconciles undiscounted cash flows for operating leases (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Operating Leases
2020	$ 150
2021	152
2022	156
2023	158
2024	161
Thereafter	188
Total undiscounted lease payments	965
Less: Interest	273
Present value of lease liabilities	$ 692

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Additional Paid-In Capital - Schedule of Stock Option Activity to Employees and Directors (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of Additional Paid In Capital [Line Items]
Exercise price	$ (0.69)	$ (0.74)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, End of Period	4,014,818
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, End of Period	$ 0.70
Share-based Payment Arrangement, Option [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	3,854,818	2,939,818
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.68	$ 0.65
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period	100,000	1,250,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$ 0.69	$ 0.74
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period	(37,500)	(175,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period, Weighted Average Exercise Price	$ (0.66)	$ (0.69)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period	(402,500)	(100,000)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Expirations in Period, Weighted Average Exercise Price	$ (0.67)	$ (0.52)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	(50,000)	(60,000)
Exercise price	$ (0.41)	$ (0.56)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, End of Period	3,464,818	3,854,818
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, End of Period	$ 0.68	$ 0.68

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Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies [Text Block]

5.    Summary of 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.

Use of Estimates

The preparation of financial statements in conformity with US GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. The financial statements include estimates based on currently available information and management's judgment as to the outcome of future conditions and circumstances. Significant estimates in these financial statements include the useful lives and impairment of long-lived assets, stock-based compensation costs, and the investment tax credits receivable. Changes in the status of certain facts or circumstances could result in material changes to the estimates used in the preparation of the financial statements and actual results could differ from the estimates and assumptions.

Accounts Receivable

The Company accounts for trade receivables at original invoice amount less an estimate made for doubtful receivables based on a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by regularly evaluating individual customer receivables and considering a customer's financial condition, credit history and current economic conditions. The Company writes off trade

receivables when they are deemed uncollectible and records recoveries of trade receivables previously written off

when they receive them. Management has determined that no allowance for doubtful accounts is necessary in order to adequately cover exposure to loss in its December 31, 2019 accounts receivable (2018: $). A bad debt expense in the amount of $ (2018: $) is recorded in the year ended December 31, 2019.

Investment Tax Credits

Investment tax credits relating to qualifying expenditures are recognized in the accounts at the time at which the related expenditures are incurred and there is reasonable assurance of their realization. Management has made estimates and assumptions in determining the expenditures eligible for investment tax credits claimed. Investment tax credits received in the year ended December 31, 2019 totaled $416 thousand (2018: $289).

Inventory

The Company values inventory at the lower of cost and net realizable value where net realizable value represents the expected sale price upon disposition less make-ready costs and the costs of disposal and transportation and determines the cost of raw material inventory using the average-cost method. The Company analyzes its inventory levels quarterly and adjusts inventory to its net realizable value, if required, for obsolete, or has a cost basis in excess of its expected net realizable value.

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.

Security Deposits

Security deposits represent a refundable deposit paid to the landlord in accordance with the lease agreement and deposits held as guarantees by the Company's lenders in accordance with the lending facilities. The deposits will be repaid to the Company at the end of the lease.

Impairment of Long-lived Assets

Long-lived assets held and used by the Company are reviewed for possible impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to the estimated

undiscounted cash flows expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the asset exceeds the fair value there of.

Foreign Currency Translation

The Company's reporting currency is the U.S. dollar. The Canadian dollar is the functional currency of the Company's Canadian operations, which is translated to the United States dollar using the current rate method. Under this method, accounts are translated as follows:

 Assets and liabilities - at exchange rates in effect at the balance sheet date;

 Revenue and expenses - at average exchange rates prevailing during the year;

 Equity - at historical rates.

Gains and losses arising from foreign currency translation are included in other comprehensive income.

Income Taxes

The Company accounts for income taxes in accordance with FASB ASC 740 "Income Taxes". Deferred taxes are provided on the liability method whereby deferred tax assets are recognized for deductible temporary differences, and deferred tax liabilities are recognized for taxable temporary differences. Temporary differences are the differences between the reported amounts of assets and liabilities and their tax bases. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not that some portion or all of the deferred tax assets will be realized. Deferred tax assets and liabilities are adjusted for the effects of changes in tax laws and rates on the date of enactment.

Unrecognized Tax Benefits

The Company accounts for unrecognized tax benefits in accordance with FASB ASC 740 "Income Taxes". ASC 740 prescribes a recognition threshold that a tax position is required to meet before being recognized in the financial statements and provides guidance on de-recognition, measurement, classification, interest and penalties, accounting in interim periods, disclosure and transition issues. ASC 740 contains a two-step approach to recognizing and measuring uncertain tax positions. The first step is to evaluate the tax position for recognition by determining if the weight of available evidence indicates that it is more likely than not that the position will be sustained upon ultimate settlement with a taxing authority, including resolution of related appeals or litigation processes, if any. The second step is to measure the tax benefit as the largest amount that is more than 50% likely of being realized upon ultimate settlement.

Additionally, ASC 740 requires the Company to accrue interest and related penalties, if applicable, on all tax positions for which reserves have been established consistent with jurisdictional tax laws. The Company elected to classify interest and penalties related to the unrecognized tax benefits in the income tax provision.

Share-Based Payments

The Company accounts for share-based payments to employees in accordance with the provisions of FASB ASC 718 "Compensation-Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value.  In addition, the Company will recognize in the financial statements an expense based on the grant date fair value of stock options granted to employees. The expense will be recognized on a straight-line basis over the vesting period and the offsetting credit will be recorded in additional paid-in capital.  Upon exercise of options, the consideration paid together with the amount previously recorded as additional paid-in capital will be recognized as capital stock. The Company uses the Black-Scholes option pricing model to determine the fair value of the options.

The Company measures compensation expense for its non-employee stock-based compensation under ASC 718, "Compensation-Stock Compensation" and accordingly recognizes in its financial statements share-based payments at their fair value. In addition, the Company will recognize in the financial statements as expense over the service period, as if the Company had paid cash for the services.

Loss Per Share

Basic loss per share is calculated based on the weighted average number of shares outstanding during the year.  Any antidilutive instruments are excluded from the calculation of diluted loss per share.

Fair Value Measurements

ASC 820 applies to all assets and liabilities that are being measured and reported on a fair value basis. ASC 820 requires disclosure that establishes a framework for measuring fair value in US GAAP, and expands disclosure about fair value measurements. This statement enables the reader of the financial statements to assess the inputs used to develop those measurements by establishing a hierarchy for ranking the quality and reliability of the information used to determine fair values. The statement requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories:

Level 1: Quoted market prices in active markets for identical assets or liabilities.

Level 2: Observable market based inputs or unobservable inputs that are corroborated by market data.

Level 3: Unobservable inputs that are not corroborated by market data.

In determining the appropriate levels, the Company performs a detailed analysis of the assets and liabilities that are subject to ASC 820. At each reporting period, all assets and liabilities for which the fair value measurement is based on significant unobservable inputs are classified as Level 3. Short-term investments are classified Level 1.

Fair Value of Financial Instruments

The fair value represents management's best estimates based on a range of methodologies and assumptions.  The carrying value of receivables and payables arising in the ordinary course of business and the investment tax credits receivable approximate fair value because of the relatively short period of time between their origination and expected realization. 

Recent Accounting Pronouncements

ASU 2019-12 Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes

The FASB issued ASU 2019-12 which removes specific exceptions to the general principles in Topic 740 in Generally Accepted Accounting Principles (GAAP). It eliminates the need for an organization to analyze whether the following apply in a given period:

-Exception to the incremental approach for intraperiod tax allocation;

-Exceptions to accounting for basis differences when there are ownership changes in foreign investments; and

-Exception in interim period income tax accounting for year-to-date losses that exceed anticipated losses.

The ASU also improves financial statement preparers' application of income tax-related guidance and simplifies GAAP for:

-Franchise taxes that are partially based on income;

-Transactions with a government that result in a step up in the tax basis of goodwill;

-Separate financial statements of legal entities that are not subject to tax; and

-Enacted changes in tax laws in interim periods.

These amendments are effective for fiscal years beginning after December 15, 2020. The Company is currently evaluating the impact of this Statement on its consolidated financial statements.

ASU 2019-11 Codification Improvements to Topic 326, Financial Instruments - Credit Losses

The FASB issued ASU 2019-11 which clarifies guidance around how to report expected recoveries. "Expected recoveries" describes a situation in which an organization recognizes a full or partial writeoff of the amortized cost basis of a financial asset, but then later determines that the amount written off, or a portion of that amount, will in fact be recovered. This ASU permits organizations to record expected recoveries on PCD assets.

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 2019-08 Compensation - Stock Compensation (Topic 718) and Revenue from Contracts with Customers (Topic 606): Codification Improvements - Share-Based Consideration Payable to a Customer

The FASB issued ASU 2019-08 which requires companies to measure and classify (on the balance sheet) share-based payments to customers by applying the guidance in Topic 718, Compensation-Stock Compensation. As a result, the amount recorded as a reduction in revenue would be measured based on the grant-date fair value of the share-based payment.

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 2019-05 Credit Losses (Topic 326): Targeted Transition Relief

The FASB issued ASU 2019-05 which provides entities that have certain instruments within the scope of Subtopic 326-20, Financial Instruments - Credit Losses - Measured at Amortized Cost, with an option to irrevocably elect the fair value option in Subtopic 825-10, Financial Instruments - Overall, applied on an instrument-by-instrument basis for eligible instruments, upon adoption of Topic 326.  The fair value option election does not apply to held-to-maturity debt securities.  An entity that elects the fair value option should subsequently apply the guidance in Subtopics 820-10, Fair Value Measurement - Overall, and 825-10.

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 2018-19 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.

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Bank indebtedness

12 Months Ended

Dec. 31, 2019

Bank Indebtedness [Abstract]

Bank indebtedness [Text Block]

9.      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 ($192 thousand) and corporate credits cards of up to CAD$75 thousand ($58 thousand), and foreign exchange contracts limited to CAD$425 thousand ($327 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 10) 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 ($3,272,000) 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 December 31, 2019, the Company was not in compliance with its financial covenants and has not drawn on its credit facility. The Company has obtained a waiver from the lender.

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Income Tax (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2019			2018
Statutory income taxes	$	(2,398	)	$	(2,421	)
Net operating losses for which no tax benefits have been recorded		1,189			1,185
Deficiency of depreciation over capital cost allowance		(178	)		(236	)
Non-deductible expenses		667			422
Undeducted research and development expenses		820			1,167
Investment tax credit		(100	)		(117	)
	$	—		$	—

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		2019			2018
Leasehold improvements and equipment	$	440		$	418
Net operating losses carryforward		6,396			4,170
Undeducted research and development expenses		2,903			2,774
Non-refundable tax credits carryforward		2,082			1,982
		11,821			9,344
Valuation allowance		(11,821	)		(9,344	)
	$	—		$	—

Schedule of Tax years and Jurisdictions [Table Text Block]

Tax Jurisdictions	Tax Years
Federal - Canada	2015 and onward
Provincial - Quebec	2015 and onward
Federal - USA	2015 onward

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Convertible Debentures (Tables)

12 Months Ended

Dec. 31, 2019

Convertible Debt [Abstract]

Schedule of convertible debt [Table Text Block]

		December 31,			December 31,
		2019			2018
Face value of the convertible debentures	$	5,835		$	5,556
Transaction costs		(952	)		(907	)
Accretion		759			398
Convertible debentures	$	5,642		$	5,047

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Adoption of New Accounting Standards (Tables)

12 Months Ended

Dec. 31, 2019

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

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

		As reported December 31, 2018		Adoption of ASC 842 Increase (Decrease)			Balance  January 1, 2019
Operating lease right-of-use assets	$	—	$	726		$	726
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

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Long-term debt (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019 CAD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2019 USD ($)	Jul. 12, 2017 CAD ($)	Jul. 12, 2017 USD ($)
Debt Instrument [Line Items]
Aggregate principal amount				$ 6,838,000	$ 5,265,000
Term loan facility [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 4,000,000		$ 3,080,000
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	$ 62,000	$ 48,000
Secured Loan [Member]
Debt Instrument [Line Items]
Aggregate principal amount	$ 1,000,000		$ 770,000
Debt Instrument, Interest Rate Terms	bearing interest at prime plus 7.3%	bearing interest at prime plus 7.3%
Debt Instrument, Periodic Payment	$ 17,000	$ 13,000

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Capital Stock (Narrative) (Details)			1 Months Ended		12 Months Ended
	Nov. 13, 2018 USD ($) $ / shares shares	May 08, 2018 USD ($) $ / shares shares	Oct. 26, 2018 USD ($) shares	Oct. 22, 2018 USD ($) $ / shares shares	Dec. 31, 2019 USD ($) $ / shares shares	Dec. 31, 2018 CAD ($) shares	Dec. 31, 2018 USD ($) shares	Jul. 12, 2017 $ / shares	Jul. 12, 2017 $ / shares
Class of Stock [Line Items]
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
Convertible debentures were converted into common stock, Value						$ 23,000	$ 17,000
Warrants Issued During Period, Warrants | shares		7,690
Interest Rate on Convertible Note		6.00%
Debt Instrument, Convertible, Conversion Price | (per share)		$ 0.80						$ 1.35	$ 1.04
Sale of Stock, Price Per Share | $ / shares	$ 0.70	$ 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
Increase in additional paid in capital	$ 1,000,000	$ 50,000			$ 1,897
Fair value of common stock and warrant issued					2,872,000
Sale of Stock, Number of Shares Issued in Transaction | shares	1,428,571
Sale of Stock, Consideration Received on Transaction	$ 1,000,000
Proceeds from Issuance Initial Public Offering							11,405,000
Options exercised					21,000		33,000
Stock-based compensation					333,000		$ 370,000
Class of Warrant or Right, Exercises in Period | shares						4,044,606	4,044,606
Class of Warrant or Right, Exercises in Period, Intrinsic Value
Proceeds from Warrant Exercises							2,295,000
Warrants exercised							2,295,000
Stock options granted to employees and directors [Member]
Class of Stock [Line Items]
Stock-based compensation					286,000		356,000
Stock options granted to consultant [Member]
Class of Stock [Line Items]
Stock-based compensation					47,000		14,000
Unrecognized stock-based compensation [Member]
Class of Stock [Line Items]
Stock-based compensation					157,000		453,000
ASU 2014-13, Consolidation (Topic 810) Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity [Policy Text Block]
Class of Stock [Line Items]
Stock-based compensation					$ 36,000		$ 83,000
Convertible Debt Securities [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities | shares					7,940
Convertible debentures were converted into common stock, Value					$ 5,000
Interest Rate on Convertible Note					6.00%
Public Offering [Member]
Class of Stock [Line Items]
Commission Paid to Agents					$ 560,000
Stock Issued During Period, Shares, Issued for Services | shares					1,226,360
Equity Issuance, Per Share Amount | $ / shares					$ 0.875
Warrants Issued During Period, Value					$ 280,000
Increase in additional paid in capital					280,000
Fair value of common stock and warrant issued					$ 10,623,000
Number of closing units | shares				17,144,314
Proceeds from Issuance Initial Public Offering			$ 632,527	$ 12,000,000
Number of options exercised | shares			903,610
Share Price | $ / shares				$ 0.70	$ 1.00
Common Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities | shares						17,036	17,036
Fair value of common stock and warrant issued					$ 1,460,000
Number of options exercised | shares					50,000	60,000	60,000
Warrants exercised (in shares) | shares						4,044,606	4,044,606
Common Stock [Member] | Public Offering [Member]
Class of Stock [Line Items]
Fair value of common stock and warrant issued					$ 9,187,000
Warrant [Member]
Class of Stock [Line Items]
Fair value of common stock and warrant issued					437,000
Class of Warrant or Right, Exercises in Period | shares						4,044,606	4,044,606
Class of Warrant or Right, Exercises in Period, Intrinsic Value
Proceeds from Warrant Exercises							2,295,000
Warrant [Member] | Public Offering [Member]
Class of Stock [Line Items]
Fair value of common stock and warrant issued					1,436,000
Additional Paid-In Capital [Member]
Class of Stock [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value					0		0
Proceeds from Stock Options Exercised					21,000		33,000
Options exercised					$ 21,000		33,000
Warrants exercised							$ 2,295,000

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Leases (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Leases [Line Items]
Operating lease expense	$ 152
Cash outflows from operating leases	$ 144
Weighted average remaining lease term	6 years 2 months 12 days
Weighted average discount rate for operating leases	10.00%

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Income Taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Leasehold improvements and equipment	$ 440	$ 418
Net operating losses carryforward	6,396	4,170
Undeducted research and development expenses	2,903	2,774
Non-refundable tax credits carryforward	2,082	1,982
Deferred Tax Assets, Gross	11,821	9,344
Valuation allowance	(11,821)	(9,344)
Deferred Tax Assets, Net	$ 0	$ 0

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Leases - Schedule of operating lease liabilities (Details) $ in Thousands	Dec. 31, 2019 USD ($)
Leases [Abstract]
Current portion of operating lease liability	$ 137
Operating lease liability	$ 555

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Additional Paid-In Capital - Schedule of Stock Option Activity to Consultants (Details)	12 Months Ended
	Dec. 31, 2019 $ / shares shares
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, End of Period | shares	4,014,818
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, End of Period | $ / shares	$ 0.70
Consultant's stock options [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period | shares	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period | $ / shares	$ 0.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period | shares	500,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares	$ 0.72
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, End of Period | shares	550,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, End of Period | $ / shares	$ 0.72

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Bank indebtedness (Narrative) (Details) - 12 months ended Dec. 31, 2019	CAD ($)	USD ($)
Line of Credit Facility [Line Items]
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 10) 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 ($3,272,000) plus 20%, and a 50% guarantee by Export Development Canada, a Canadian Crown corporation export credit agency.
Line Of Credit Facility, Collateral Amount	$ 4,250,000	$ 3,272,000
Line of Credit [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	250,000	192,000
Corporate Credit Cards [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	75,000	58,000
Foreign Exchange Contract [Member]
Line of Credit Facility [Line Items]
Long-term Line of Credit	$ 425,000	$ 327,000

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Summary of Significant Accounting Policies (Narrative) (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Allowance for Doubtful Accounts Receivable
Bad debt expense
Investment Tax Credit	$ 416	$ 289

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Statement of Cash Flows Information (Tables)

12 Months Ended

Dec. 31, 2019

Supplemental Cash Flow Information [Abstract]

Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]

In US$ thousands		2019		2018
Additional Cash Flow Information:
Interest paid	$	465	$	476

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Summary of Significant Accounting Policies - Schedule of Estimated Useful Lives of Leasehold Improvements and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Laboratory and office equipment [Member]
Property, Plant and Equipment [Line Items]
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 [Line Items]
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 [Line Items]
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 [Line Items]
Property, Plant and Equipment, Depreciation Methods	straight-line method
Manufacturing equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Manufacturing equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

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Convertible Debentures - Schedule of Convertible Debt (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 CAD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)
Convertible Debt [Abstract]
Face value of the convertible debentures		$ 5,835,000	$ 5,556,000
Transaction costs	$ (1,237)	(952,000)	(907,000)
Accretion		759,000	398,000
Convertible Debt		$ 5,642,000	$ 5,047,000

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Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenues
Revenues	$ 742	$ 1,824
Total revenues	742	1,824
Expenses
Research and development expense	3,774	5,104
Selling, general and administrative expense	5,800	4,999
Depreciation of tangible assets	718	719
Total expenses	10,292	10,822
Operating loss	(9,550)	(8,998)
Interest income	97	11
Financing and interest expense	(1,207)	(1,121)
Net financing and interest expense	(1,110)	(1,110)
Loss before income taxes	(10,660)	(10,108)
Income taxes	0	0
Net loss	(10,660)	(10,108)
Other comprehensive income (loss)
Change in fair value	46	3
Foreign currency translation adjustment	284	(532)
Total other comprehensive income (loss)	330	(529)
Comprehensive loss	$ (10,330)	$ (10,637)
Basic and diluted:
Weighted average number of shares outstanding (in shares)	93,525,413	74,121,922
Basic and diluted loss per common share (in dollars per share)	$ (0.11)	$ (0.14)

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Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current
Cash	$ 1,332	$ 6,815
Short-term investments	580	4,180
Accounts receivable	381	815
Prepaid expenses	170	462
Investment tax credits receivable	375	416
Inventory	382	375
Total current assets	3,220	13,063
Leasehold improvements and equipment, net	6,365	6,248
Security deposits	752	707
Operating lease right-of-use-asset	683
Total assets	11,020	20,018
Current
Accounts payable and accrued liabilities	1,941	2,030
Current portion of long-term debt	727	692
Current portion of operating lease liability	137
Convertible debentures	5,642
Total current liabilities	8,447	2,722
Deferred lease obligations		49
Long-term debt	470	1,140
Convertible debentures		5,047
Convertible notes	1,255	1,073
Operating lease liability	555
Total liabilities	10,727	10,031
Commitments
Subsequent event
Shareholders' equity
Capital stock, common shares, $0.00001 par value; 200,000,000 shares authorized; 93,942,652 shares issued and outstanding (2018: 93,477,473 common shares)	1	1
Additional paid-in capital	42,635	42,048
Accumulated deficit	(41,507)	(30,896)
Accumulated other comprehensive loss	(836)	(1,166)
Total shareholders' equity	293	9,987
Total liabilities and shareholders' equity	$ 11,020	$ 20,018

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Commitments

12 Months Ended

Dec. 31, 2019

Commitments and Contingencies Disclosure [Abstract]

Commitments [Text Block]

13. Commitments

The Company has initiated a project to expand the existing manufacturing facility. The Company has signed agreements in the amount of Euro1,911 thousand with three suppliers with respect to equipment for solvent film manufacturing. As at December 31, 2019 an amount of Euro1,425 thousand has been paid with respect to these agreements (note 8).

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Revenues

12 Months Ended

Dec. 31, 2019

Revenue from Contract with Customer [Abstract]

Revenues

17. Revenues

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

		December 31, 2019		December 31, 2018
Research and development agreements	$	742	$	1,824

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

		December 31, 2019		December 31, 2018
Product and services transferred at point in time	$	372	$	—
Products and services transferred over time		370		1,824
	$	742	$	1,824

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

		December 31, 2019		December 31, 2018
Europe	$	534		1,715
Canada		208		109
	$	742	$	1,824

     
Remaining performance obligations

As at December 31, 2019, the aggregate amount of the transaction price allocated to the remaining performance obligation is $1,084 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 $4,169 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 $28,376 in commercial sales milestone payments which are wholly dependent on the marketing efforts of our development partners. In addition, the Company is entitled to receive royalties on potential sales.

The Company applies the practical expedient in paragraph 606-10-50-14 and does not disclose information about the remaining performance obligations that have original expected durations of one year or less.

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Basic and Diluted Loss Per Common Share

12 Months Ended

Dec. 31, 2019

Earnings Per Share [Abstract]

Basic and Diluted Loss Per Common Share [Text Block]

21.    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 year. Common equivalent shares from stock options, warrants and convertible debentures are also included in the diluted per share calculations unless the effect of the inclusion would be antidilutive.

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Capital Stock (Tables)

12 Months Ended

Dec. 31, 2019

Stockholders' Equity Note [Abstract]

Schedule of Stock by Class [Table Text Block]

		2019		2018
Authorized -
200,000,000 common shares of $0.00001 par value
20,000,000 preferred shares of $0.00001 par value
Issued -
93,942,652 (December 31, 2018: 93,477,473) common shares	$	1	$	1

Schedule Of Proceeds Of Equity Components Based On Fair Value [Table Text Block]

		Gross proceeds		Transaction costs		Net proceeds
Common stock	$	10,926	$	1,739	$	9,187
Warrants		1,708		272		1,436
	$	12,634	$	2,011	$	10,623

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Leasehold Improvements and Equipment (Tables)

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements [Abstract]

Schedule of leasehold improvements and equipment [Table Text Block]

						2019		2018
				Accumulated		Net Carrying		Net Carrying
		Cost		Depreciation		Amount		Amount
Manufacturing equipment	$	4,657	$	879	$	3,778	$	3,512
Laboratory and office equipment		1,368		870		498		562
Computer equipment		125		85		40		39
Leasehold improvements		3,325		1,276		2,049		2,135
	$	9,475	$	3,110	$	6,365	$	6,248

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Convertible Debentures

12 Months Ended

Dec. 31, 2019

Convertible Debt [Abstract]

Convertible Debentures [Text Block]

11.    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 ($5,265,000). Pursuant to the Offering, the Corporation issued an aggregate principal amount of CAD$6,838,000 ($5,265,000) of Debentures at a price of CAD$1,000 ($770) 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 ($1.04) (the "Conversion Price") per common share of the Corporation ("Share"), being a conversion rate of approximately 740 Shares per CAD$1,000 ($770) 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 ($587,000).

Together with the principal amount of CAD$6,838,000 ($5,265,000) of Debentures issued on July 12, 2017, the Corporation issued a total aggregate principal amount of CAD$7,600,000 of Debentures at a price of CAD$1,000 ($770) per Debenture.

The convertible debentures have been recorded as a liability. Total transactions costs in the amount of CAD$1,237,000 ($952,000) were recorded against the liability. The accretion expense for the year ended December 31, 2019 amounts to CAD$443,000 ($334,000) compared to CAD$383,000 ($296,000) for the year ended December 31, 2018.

During the year ended December 31, 2018, CAD$23,000 ($17,000) of convertible debentures were converted into 17,036 common shares at the option of the holders, resulting in an increase in additional paid-in capital of $16 thousand.

The components of the convertible debentures are as follows:

		December 31,			December 31,
		2019			2018
Face value of the convertible debentures	$	5,835		$	5,556
Transaction costs		(952	)		(907	)
Accretion		759			398
Convertible debentures	$	5,642		$	5,047

 

Interest accrued during the year ended December 31, 2019 on the convertible debentures amounts to CAD$606 thousand ($457 thousand) out of which and CAD$303 thousand ($229 thousand) was paid in cash on June 27, 2019 and CAD$303 thousand ($228 thousand) was paid by issuance of 415,179 common shares on December 31, 2019.

Interest accrued during the year ended December 31, 2018 on the convertible debentures amounts to CAD$607 thousand ($468 thousand) out of which CAD$304 thousand ($231 thousand) was paid by issuance of 307,069 common shares on July 3, 2018 and CAD$303 thousand ($237 thousand) was paid in cash on December 28, 2018.

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Nature of Business

12 Months Ended

Dec. 31, 2019

Nature of Business [Abstract]

Nature of Business [Text Block]

3. Nature of Business

IntelGenx was incorporated in the State of Delaware as Big Flash Corp. on July 27, 1999. On April 28, 2006 Big Flash Corp. completed, through the Canadian holding corporation, the acquisition of IntelGenx Corp., a company incorporated in Canada on June 15, 2003 and headquartered in Montreal, Quebec. IntelGenx Corp. has continued operations as our operating subsidiary.

IntelGenx Corp. is a drug delivery company focused on the development and manufacturing of novel oral thin film products for the pharmaceutical market. More recently, the Company has made the strategic decision to enter the Canadian cannabis market with a non-prescription cannabis infused oral film. In addition, IntelGenx is offering partners a comprehensive portfolio of pharmaceutical services, including pharmaceutical research and development, clinical  monitoring, regulatory support, technology transfer and manufacturing scale-up, and commercial manufacturing. The Company's main product development efforts are based upon three delivery platform technologies: (1) VersaFilm™, an oral film technology, (2) AdVersa®, a mucoadhesive tablet technology and (3) the VetaFilm^TM technology platform for veterinary applications.

The Company's opportunity assessment and product development strategies primarily focus on addressing unmet market needs and utilize the U.S. Food and Drug Administration's ("FDA") 505(b)(2) approval process to obtain more timely and efficient approval of new formulations of previously approved products.  The Company's primary growth strategy is based on three pillars: (1) out licensing commercial rights of existing pipeline products, (2) partnering in contract development and manufacturing projects leveraging its various technology platforms, and (3) expanding its current pipeline.

The Company's product pipeline currently consists of 11 products in various stages of development from inception through commercialization, including products for the treatment of Alzheimer's disease, opioid dependence, erectile dysfunction, migraine, schizophrenia, idiopathic pulmonary fibrosis, and pain management. Of the products currently under development, 10 utilize the VersaFilm™ technology and one utilizes the AdVersa™ technology.

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Inventory

12 Months Ended

Dec. 31, 2019

Inventory Disclosure [Abstract]

Inventory

7. Inventory

Inventory as at December 31, 2019 consisted of raw materials in the amount of $382 thousand (2018 - $375 thousand).

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Additional Paid-In Capital - Schedule of Stockholders' Equity Note, Warrants or Rights, Activity (Details)	12 Months Ended
	Dec. 31, 2018 $ / shares shares
Additional Paid in Capital [Abstract]
Class of Warrant or Right, Outstanding, Beginning of Period | shares	4,070,902
Class of Warrant or Right, Outstanding, Weighted Average Exercise Price, Beginning of Period | $ / shares	$ 0.5646
Class Of Warrant Or Right Granted | shares	12,954,397
Class Of Warrant Or Right Granted In Period Weighted Average Exercise Price | $ / shares	$ 0.9464
Class of Warrant or Right, Exercises in Period | shares	(4,044,606)
Class of Warrant or Right, Exercises in Period, Weighted Average Exercise Price | $ / shares	$ (0.5675)
Class of Warrant or Right, Expirations in Period | shares	(76,296)
Class of Warrant or Right, Expirations in Period, Weighted Average Exercise Price | $ / shares	$ (0.5646)
Class of Warrant or Right, Outstanding, End of Period | shares	12,904,397
Class of Warrant or Right, Outstanding, Weighted Average Exercise Price, End of Period | $ / shares	$ 0.9470

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Statement of Cash Flows Information - Schedule of Cash Flow, Supplemental Disclosures (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Supplemental Cash Flow Information [Abstract]
Interest paid	$ 465	$ 476

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Additional Paid-In Capital - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of Additional Paid In Capital [Line Items]
Exercise price	$ 0.69	$ 0.74
Expected volatility	64.00%	5.90%
Expected life	5 years 7 months 17 days	5 years 7 months 17 days
Risk-free interest rate	2.18%	2.73%
Dividend yield

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Revenues - Schedule of Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenues	$ 742	$ 1,824
Product and services transferred at point in time [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenues	372	0
Products and services transferred over time [Member]
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenues	$ 370	$ 1,824

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Convertible Notes (Narrative) (Details)		12 Months Ended
	May 08, 2018 USD ($) $ / shares shares	Dec. 31, 2019 USD ($) shares	Dec. 31, 2018 CAD ($) shares	Dec. 31, 2018 USD ($) shares	Nov. 13, 2018 $ / shares	Jul. 12, 2017 $ / shares	Jul. 12, 2017 $ / shares
Debt Instrument [Line Items]
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
Stock Issued During Period, Value, Conversion of Convertible Securities			$ 23,000	$ 17,000
Warrants Issued During Period, Warrants | shares	7,690
Interest Rate on Convertible Note	6.00%
Debt Instrument, Convertible, Conversion Price | (per share)	$ 0.80					$ 1.35	$ 1.04
Sale of Stock, Price Per Share | $ / shares	$ 0.80				$ 0.70
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		$ 514,000		396,000
Financing Interest Expense		96,000		$ 63,000
ASU 2014-13, Consolidation (Topic 810) Measuring the Financial Assets and the Financial Liabilities of a Consolidated Collateralized Financing Entity [Policy Text Block]		1,897
Net Proceeds of Units		$ 2,872,000
Convertible debt securities [Member]
Debt Instrument [Line Items]
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%
Common stock [Member]
Debt Instrument [Line Items]
Stock Issued During Period, Shares, Conversion of Convertible Securities | shares			17,036	17,036
Net Proceeds of Units		$ 1,460,000
Warrants [Member]
Debt Instrument [Line Items]
Net Proceeds of Units		437,000
Convertible notes [Member]
Debt Instrument [Line Items]
Transactions Costs of Convertible Notes		111,000
Accretion Expense		182,000		$ 98,000
Net Proceeds of Units		$ 975,000

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Income Tax (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	$ 2,486	$ 1,981
Expiring in 2026 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	8
Expiring in 2027 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	10
Expiring in 2028 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	174
Expiring in 2029 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	152
Expiring in 2030 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	130
Expiring in 2031 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	138
Expiring in 2032 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	173
Expiring in 2033 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	115
Expiring in 2034 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	87
Expiring in 2035 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	102
Expiring in 2036 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	141
Expiring in 2037 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	270
Expiring in 2038 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	582
Expiring in 2039 [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	404
Undeducted research and development expenses with no expiration date [Member]
Tax Credit Carryforward [Line Items]
Non-refundable tax credits	14,282	10,663
Canadian federal [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	23,101	14,934
Provincial [Member]
Tax Credit Carryforward [Line Items]
Operating Loss Carryforwards	$ 25,264	$ 16,498

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Convertible Notes - Schedule of Components of the Convertible Notes (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Convertible Notes [Abstract]
Attributed value of net proceeds to convertible notes	$ 975	$ 975
Accretion	280	98
Convertible notes	$ 1,255	$ 1,073

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Subsequent Event (Narrative) (Details)		1 Months Ended		12 Months Ended
	Feb. 11, 2020 CAD ($) $ / shares shares	Oct. 26, 2018 USD ($) shares	Oct. 22, 2018 USD ($) $ / shares shares	Dec. 31, 2018 USD ($) shares	Feb. 11, 2020 $ / shares	Dec. 31, 2019 $ / shares
Subsequent Event [Line Items]
Proceeds from offering				$ 11,405,000
Class of Warrant or Right, Exercises in Period | shares				4,044,606
Class of Warrant or Right, Exercises in Period, Intrinsic Value
Public Offering [Member]
Subsequent Event [Line Items]
Number of closing units | shares			17,144,314
Share Price | $ / shares			$ 0.70			$ 1.00
Proceeds from offering		$ 632,527	$ 12,000,000
Number of common shares issued for options exercised | shares		903,610
Subsequent Event [Member] | Public Offering [Member]
Subsequent Event [Line Items]
Number of closing units | shares	16,317,000
Share Price | $ / shares	$ 0.50
Proceeds from offering	$ 8,158,500
Net proceeds from public offering	$ 7,400,000
Exercise price of warrants | $ / shares					$ 0.75
Amount of agent agency fee equal to percentage gross proceeds offering	7.00%

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Long-term debt - Term loan (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Term loan facility	$ 1,005	$ 1,502
Secured loan	192	330
Total debt	1,197	1,832
Less: current portion	727	692
Total long-term debt	$ 470	$ 1,140

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Inventory (Narrative) (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Raw materials inventory	$ 382	$ 375

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Going Concern (Narrative) (Details)		1 Months Ended		12 Months Ended
	Feb. 11, 2020 CAD ($) $ / shares shares	Oct. 26, 2018 USD ($)	Oct. 22, 2018 USD ($) $ / shares shares	Dec. 31, 2018 USD ($)	Dec. 31, 2019 USD ($) $ / shares
Going Concern [Line Items]
Cash and short-term investments					$ 1,912,000
Proceeds from offering				$ 11,405,000
Public Offering [Member]
Going Concern [Line Items]
Number of closing units | shares			17,144,314
Share Price | $ / shares			$ 0.70		$ 1.00
Proceeds from offering		$ 632,527	$ 12,000,000
Public Offering [Member] | Subsequent Event [Member]
Going Concern [Line Items]
Number of closing units | shares	16,317,000
Share Price | $ / shares	$ 0.50
Proceeds from offering	$ 8,158,500

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Additional Paid-In Capital

12 Months Ended

Dec. 31, 2019

Additional Paid in Capital [Abstract]

Additional Paid-In Capital [Text Block]

15.    Additional Paid-In Capital
 

Stock Options

On May 9, 2016, the Board of Directors of the Company adopted the 2016 Stock Option Plan which amended and restated the 2006 Stock Option. As a result of the adoption of the 2016 Stock Option Plan, no additional options will be granted under the 2006 Stock Option Plan and all previously granted options will be governed by the 2016 Stock Option Plan. The 2016 Stock Option Plan permits the granting of options to officers, employees, directors and eligible consultants of the Company. A total of 9,347,747 shares of common stock were reserved for issuance under this plan, which includes stock options granted under the previous 2006 Stock Option Plan. Options may be granted under the 2016 Stock Option Plan on terms and at prices as determined by the Board except that the options cannot be granted at less than the market closing price of the common stock on the TSX- V. on the date prior to the grant. Each option will be exercisable after the period or periods specified in the option agreement, but no option may be exercised after the expiration of 10 years from the date of grant. The 2016 Stock Option Plan provides the Board with more flexibility when setting the vesting schedule for options which was otherwise fixed in the 2006 Stock Option Plan.

The fair value of options granted has been estimated according to the Black-Scholes valuation model and based on the weighted average of the following assumptions for options granted to employees and directors during the years ended:

	2019	2018
Exercise price	0.69	0.74
Expected volatility	64%	5.9%
Expected life	5.63 years	5.63 years
Risk‑free interest rate	2.18%	2.73%
Dividend yield	Nil	Nil

The weighted average fair value of the options granted to employees during the year ended December 31, 2019 is $0.40 (2018 - $0.40) .

The weighted average fair value of the options granted to consultants during the year ended December 31, 2018 is $0.19. No options were granted to consultants during the year ended December 31, 2019.

Information with respect to employees and directors stock option activity for 2018 and 2019 is as follows:

			Weighted average
	Number of options		exercise price
Outstanding – January 1, 2018	2,939,818		0.65
Granted	1,250,000		0.74
Forfeited	(175,000	)	(0.69	)
Expired	(100,000	)	(0.52	)
Exercised	(60,000	)	(0.56	)
Outstanding – December 31, 2018	3,854,818		0.68
Granted	100,000		0.69
Forfeited	(37,500	)	(0.66	)
Expired	(402,500	)	(0.67	)
Exercised	(50,000	)	(0.41	)
Outstanding – December 31, 2019	3,464,818		0.68

         Information with respect to consultant's stock option activity for 2018 and 2019 is as follows:

		Weighted average
	Number of options	exercise price
		$
Outstanding – January 1, 2018	50,000	0.73
Granted	500,000	0.72
Outstanding – December 31, 2018 and 2019	550,000	0.72

        Details of stock options outstanding as at December 31, 2019 are as follows:

	Outstanding options				Exercisable options
			Weighted			Weighted
		Weighted average	average	Aggregate		average	Aggregate
Exercise	Number of	remaining	exercise	intrinsic	Number of	exercise	intrinsic
prices	options	contractual life	price	value	options	price	value
$		(years)	$	$		$	$
0.41	275,000	0.07	0.03		275,000	0.03
0.58	675,000	0.09	0.10		675,000	0.12
0.62	150,000	0.01	0.02		150,000	0.03
0.66	200,000	0.41	0.03		150,000	0.03
0.69	100,000	0.23	0.02		25,000	0.01
0.70	475,000	0.35	0.08		237,500	0.05
0.73	525,000	0.82	0.10		525,000	0.11
0.76	905,000	1.87	0.17		705,000	0.16
0.77	359,818	0.69	0.07		359,818	0.08
0.78	100,000	0.04	0.02		50,000	0.01
0.89	250,000	0.44	0.06		250,000	0.07
	4,014,818	5.02	0.70	16,500	3,402,318	0.70	16,500

Stock-based compensation expense recognized in 2019 with regards to the stock options was $333 thousand (2018: $345 thousand). As at December 31, 2019 the Company has $157 thousand (2018 - $453 thousand) of unrecognized stock-based compensation, of which $36 thousand (2018 – $83 thousand) relates to options granted to consultants. The amount of $157 thousand will be recognized as an expense over a period of two years. A change in control of the Company due to acquisition would cause the vesting of the stock options granted to employees and directors to accelerate and would result in $157 thousand being charged to stock-based compensation expense.

Warrants

In the year ended December 31, 2018 a total of 4,044,606 warrants were exercised for 4,044,606 common shares having a par value of $ Nil in aggregate, for cash consideration of approximately $2,295 thousand, resulting in an increase in additional paid-in capital of approximately $2,295 thousand. No warrants were exercised in 2019.

Information with respect to warrant activity for 2018 and 2019 is as follows:

	Number of		Weighted average
	warrants		exercise price
	(All Exercisable)		$
Outstanding - January 1, 2018	4,070,902		0.5646
Granted	12,954,397		0.9464
Exercised	(4,044,606	)	(0.5675	)
Expired	(76,296	)	(0.5646	)
Outstanding - December 31, 2018 and 2019	12,904,397		0.9470

        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 (287,355 on May 16, 2018) have been granted under the DSU Plan, accordingly, an amount of $128 thousand ($160 thousand in 2018) 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. As at December 31, 2018, 53,846 rewards have been issued under the PRSU Plan, accordingly an amount of $25 thousand has been recognized as stock-based compensation in general and administrative expenses in 2018. No rewards were granted under the PRSU Plan in 2019.

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Leases

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

Leases [Text Block]

19. 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 year ended December 31, 2019 included in general and administrative expenses is $152 thousand. The cash outflows from operating leases for the year ended December 31, 2019 was $144 thousand.
 

The weighted average remaining lease term and the weighted average discount rate for operating leases at December 31, 2019 were 6.2 years and 10%, respectively.
 

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

		Operating Leases
2020	$	150
2021		152
2022		156
2023		158
2024		161
Thereafter		188
Total undiscounted lease payments		965
Less: Interest		273
Present value of lease liabilities	$	692

Current portion of operating lease liability	$	137
Operating lease liability	$	555

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Basis of Presentation

12 Months Ended

Dec. 31, 2019

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Basis of Presentation [Text Block]

1. Basis of Presentation

IntelGenx Technologies Corp. ("IntelGenx" or the "Company") prepares its consolidated financial statements in accordance with accounting principles generally accepted in the United States of America ("USA"). 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.

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Consolidated Statement of Shareholders' Equity - 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, 2017	$ 1	$ 25,253	$ (20,788)	$ (637)	$ 3,829
Beginning Balance (in shares) at Dec. 31, 2017	67,031,467
Other comprehensive loss (income)				(529)	(529)
Common stock issued, net of transaction costs of $1,906		11,647			11,647
Common stock issued, net of transaction costs of $1,906 (Shares)	22,017,295
Warrants issued, net of transaction costs of $322		1,873			1,873
Agents' warrants issued		330			330
Interest paid by issuance of common shares		231			231
Interest paid by issuance of common shares (in shares)	307,069
Conversion of convertible debentures		16			16
Conversion of convertible debentures (in shares)	17,036
Warrants exercised		2,295			2,295
Warrants exercised (in shares)	4,044,606
Options exercised		33			33
Options exercised (in shares)	60,000
Stock-based compensation		370			370
Net loss for the year			(10,108)		(10,108)
Ending Balance at Dec. 31, 2018	$ 1	42,048	(30,896)	(1,166)	9,987
Ending Balance (in shares) at Dec. 31, 2018	93,477,473
Modified retrospective adjustment upon adoption of ASC 842			49		49
Other comprehensive loss (income)				330	330
Interest paid by issuance of common shares		233			233
Interest paid by issuance of common shares (in shares)	415,179
Options exercised		21			21
Options exercised (in shares)	50,000
Stock-based compensation		333			333
Net loss for the year			(10,660)		(10,660)
Ending Balance at Dec. 31, 2019	$ 1	$ 42,635	$ (41,507)	$ (836)	$ 293
Ending Balance (in shares) at Dec. 31, 2019	93,942,652

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Adoption of New Accounting Standards - Schedule of adoption of ASC 842 on balance sheet (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets	$ 683
Total assets	11,020	$ 20,018
Total current liabilities	8,447	2,722
Deferred lease obligations		49
Operating lease liability	692
Total liabilities	10,727	10,031
Total shareholders' equity	293	9,987	$ 3,829
Total liabilities and shareholders' equity	11,020	20,018
Accounting Standards Update 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease right-of-use assets		726
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
Restatement Adjustment [Member] | Accounting Standards Update 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
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
Previously Reported [Member] | Accounting Standards Update 842 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
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

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Long-term debt - Term loan principal repayments (Details) - Dec. 31, 2019 $ in Thousands, $ in Thousands	CAD ($)	USD ($)
Other Liabilities Disclosure [Abstract]
2020	$ 945	$ 727
2021	$ 610	$ 470

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Capital Stock - Schedule of Stock by Class (Details) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Common stock, shares authorized	200,000,000	200,000,000
Common stock, par value per share (in dollars 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	93,942,652	93,477,473
Common Stock, Value, Issued	$ 1	$ 1

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Short-term investments (Narrative) (Details) $ in Thousands, $ in Thousands	Dec. 31, 2019 CAD ($)	Dec. 31, 2019 USD ($)	Dec. 31, 2018 CAD ($)	Dec. 31, 2018 USD ($)
Cash and Cash Equivalents [Line Items]
Short-term investments		$ 580		$ 4,180
Mutual Fund [Member]
Cash and Cash Equivalents [Line Items]
Short-term investments	$ 754	$ 580	$ 5,703,000	$ 4,180,000

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Leases (Tables)

12 Months Ended

Dec. 31, 2019

Leases [Abstract]

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

		Operating Leases
2020	$	150
2021		152
2022		156
2023		158
2024		161
Thereafter		188
Total undiscounted lease payments		965
Less: Interest		273
Present value of lease liabilities	$	692

Schedule of operating lease liabilities [Table Text Block]

Current portion of operating lease liability	$	137
Operating lease liability	$	555

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Income Taxes

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Income Taxes [Text Block]

16. Income Taxes

Income taxes reported differ from the amount computed by applying the statutory rates to net income (losses).  The reasons are as follows:

		2019			2018
Statutory income taxes	$	(2,398	)	$	(2,421	)
Net operating losses for which no tax benefits have been recorded		1,189			1,185
Deficiency of depreciation over capital cost allowance		(178	)		(236	)
Non-deductible expenses		667			422
Undeducted research and development expenses		820			1,167
Investment tax credit		(100	)		(117	)
	$	—		$	—

The major components of the deferred tax assets classified by the source of temporary differences are as follows:

		2019			2018
Leasehold improvements and equipment	$	440		$	418
Net operating losses carryforward		6,396			4,170
Undeducted research and development expenses		2,903			2,774
Non-refundable tax credits carryforward		2,082			1,982
		11,821			9,344
Valuation allowance		(11,821	)		(9,344	)
	$	—		$	—

As at December 31, 2019, management determined that enough uncertainty existed relative to the realization of deferred income tax asset balances to warrant the application of a full valuation allowance. Management continues to believe that enough uncertainty exists relative to the realization of the remaining deferred income tax asset balances such that no recognition of deferred income tax assets is warranted.

There were Canadian and provincial net operating losses of approximately $23,101 thousand (2018: $14,934 thousand) and $25,264 thousand (2018: $16,498 thousand) respectively, that may be applied against earnings of future years.  Utilization of the net operating losses is subject to significant limitations imposed by the change in control provisions.  Canadian and provincial losses will be expiring between 2026 and 2039. A portion of the net operating losses may expire before they can be utilized.

As at December 31, 2019, the Company had non-refundable tax credits of $2,486 thousand (2018: $1,981 thousand) of which $8 thousand is expiring in 2026, $10 thousand is expiring in 2027, $174 thousand is expiring in 2028, $152 thousand is expiring in 2029, $130 thousand is expiring in 2030, $138 thousand is expiring in 2031, $173 thousand is expiring in 2032, $115 thousand is expiring in 2033, $87 thousand expiring in 2034, $102 thousand is expiring in 2035, $141 thousand expiring in 2036,  $270 thousand is expiring in 2037, $582 thousand expiring in 2038 and $404 thousand expiring in 2039 and undeducted research and development expenses of $14,282 thousand (2018: $10,663 thousand) with no expiration date.

The deferred tax benefit of these items was not recognized in the accounts as it has been fully provided for.

Unrecognized Tax Benefits

The Company does not have any unrecognized tax benefits.

Tax Years and Examination

The Company files tax returns in each jurisdiction in which it is registered to do business.  For each jurisdiction a statute of limitations period exists. After a statute of limitations period expires, the respective tax authorities may no longer assess additional income tax for the expired period. Similarly, the Company is no longer eligible to file claims for refund for any tax that it may have overpaid. The following table summarizes the Company's major tax jurisdictions and the tax years that remain subject to examination by these jurisdictions as of December 31, 2019:

Tax Jurisdictions	Tax Years
Federal - Canada	2015 and onward
Provincial - Quebec	2015 and onward
Federal - USA	2015 onward

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Related Party Transactions

12 Months Ended

Dec. 31, 2019

Related Party Transactions [Abstract]

Related Party Transactions [Text Block]

20.    Related party transactions

Included in management salaries are $67 thousand (2018 - $75 thousand) for options and PRSUs granted to the Chief Executive Officer, $50 thousand (2018 - $46 thousand) for options and PRSUs granted to the President and Chief Financial Officer, $29 thousand (2018 - $24) for options granted to the Vice-President, Research and Development, $29 thousand (2018 - $54) for options granted to the Vice-President, Business and Corporate Development, and $36 thousand (2018 - $12) for options granted to the Vice-President, Operations under the 2016 Stock Option Plans and$Nil (2018 - $11 thousand) for options granted to non-employee directors.

Included in general and administrative expenses are director fees of $231 thousand (2018: $250 thousand).

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

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Consolidated Statement of Shareholders' Equity (Parenthetical) $ in Thousands	12 Months Ended
	Dec. 31, 2018 USD ($)
Statement of Stockholders' Equity [Abstract]
Common stock transaction cost	$ 1,906
Warrants transaction cost	$ 322

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Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 25, 2020	Jun. 30, 2019
Document and Entity Information [Abstract]
Document Type	10-K/A
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
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		110,259,653
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well Known Seasoned Issuer	No
Entity Public Float			$ 42,290,549
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Entity Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes

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Going Concern

12 Months Ended

Dec. 31, 2019

Going Concern [Abstract]

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 December 31, 2019, the Company had cash and short-term investments totaling approximately $1,912. 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.

On February 11, 2020, the Company announced that it has closed its offering (the "Offering") of 16,317,000 units (the "Units") at a price of CAD$0.50 per Unit (the "Offering Price") for gross proceeds of CAD$8,158,500.

If the Company is unable to raise further 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 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 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.

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Convertible Note (Tables)

12 Months Ended

Dec. 31, 2019

Convertible Notes [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]

		December 31,	December 31,
		2019	2018
Attributed value of net proceeds to convertible notes	$	975	975
Accretion		280	98
Convertible notes	$	1,255	1,073

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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2019

Notes to Financial Statements [Abstract]

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

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Adoption of New Accounting Standards

12 Months Ended

Dec. 31, 2019

New Accounting Pronouncements and Changes in Accounting Principles [Abstract]

Adoption of New Accounting Standards [Tex Block]

4.    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 at December 31, 2018 was:

		As reported December 31, 2018		Adoption of ASC 842 Increase (Decrease)			Balance  January 1, 2019
Operating lease right-of-use assets	$	—	$	726		$	726
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.

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Leasehold Improvements and Equipment

12 Months Ended

Dec. 31, 2019

Property, Plant and Equipment [Abstract]

Leasehold improvements and Equipment [Text Block]

8.  Leasehold improvements and Equipment

						2019		2018
				Accumulated		Net Carrying		Net Carrying
		Cost		Depreciation		Amount		Amount
Manufacturing equipment	$	4,657	$	879	$	3,778	$	3,512
Laboratory and office equipment		1,368		870		498		562
Computer equipment		125		85		40		39
Leasehold improvements		3,325		1,276		2,049		2,135
	$	9,475	$	3,110	$	6,365	$	6,248

       From the balance of manufacturing equipment, an amount of $1,788 thousand (2018 - $1,703 thousand) represents assets which are still under construction as at December 31, 2019 and are consequently not depreciated.  The commitment of the Company for the remainder of the project is as disclosed in note 13.

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Convertible Note

12 Months Ended

Dec. 31, 2019

Convertible Notes [Abstract]

Convertible Notes [Text Block]

12.    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 year ended December 31, 2019 amounts to $182,000 (2018: $98,000). The warrants have been recorded as equity.

The components of the convertible notes are as follows:

		December 31,	December 31,
		2019	2018
Attributed value of net proceeds to convertible notes	$	975	975
Accretion		280	98
Convertible notes	$	1,255	1,073

The interest on the convertible notes for the year ended December 31, 2019 amounts to $96,000 (2018: $63,000) and is recorded in financing and interest expense.

The proceeds of the Units are attributed to liability and equity components based on the fair value of each component. Management has determined the value attributed to the common stock is $1,460 and $437 for the warrants issued, resulting in an increase in additional paid-in-capital of $1,897.

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Revenues - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Total revenues	$ 742	$ 1,824
Research and development agreements [Member]
Disaggregation of Revenue [Line Items]
Total revenues	$ 742	$ 1,824

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Additional Paid-In Capital - Schedule of Share-based Compensation, Stock Options, and Warrants or Rights Activity (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.69	$ 0.74
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	4,014,818
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	5 years 7 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value, Beginning of Period	$ 16,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	3,402,318
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value, Beginning of Period	$ 16,500
Range 1 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.41
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	275,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	25 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.03
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	275,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.03
Range 2 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.58
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	675,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	1 month 2 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	675,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.12
Range 3 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.62
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	150,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	3 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.02
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.03
Range 4 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.66
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	200,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	4 months 28 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.03
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	150,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.03
Range 5 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.69
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	100,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	2 months 23 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.02
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	25,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.01
Range 6 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	475,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	4 months 6 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.08
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	237,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.05
Range 7 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.73
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	525,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	9 months 25 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.10
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	525,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.11
Range 8 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.76
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	905,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	1 year 10 months 13 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.17
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	705,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.16
Range 9 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.77
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	359,818
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	8 months 8 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.07
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	359,818
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.08
Range 10 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.78
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	100,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	14 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.02
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	50,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.01
Range 11 [Member]
Schedule of Additional Paid In Capital [Line Items]
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$ 0.89
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number, Beginning of Period	250,000
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range, Outstanding Options, Weighted Average Remaining Contractual Term	5 months 8 days
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price, Beginning of Period	$ 0.06
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number, Beginning of Period	250,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price, Beginning of Period	$ 0.07

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Revenues - Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 742	$ 1,824
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenues	534	1,715
Canada [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 208	$ 109

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Capital Stock - Schedule of proceeds of equity components based on fair value (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Class of Stock [Line Items]
Gross proceeds of units	$ 3,200
Transaction costs of units	328
Net proceeds of units	2,872
Common stock [Member]
Class of Stock [Line Items]
Gross proceeds of units	1,627
Transaction costs of units	167
Net proceeds of units	1,460
Warrants [Member]
Class of Stock [Line Items]
Gross proceeds of units	487
Transaction costs of units	50
Net proceeds of units	437
Public Offering [Member]
Class of Stock [Line Items]
Gross proceeds of units	12,634
Transaction costs of units	2,011
Net proceeds of units	10,623
Public Offering [Member] | Common stock [Member]
Class of Stock [Line Items]
Gross proceeds of units	10,926
Transaction costs of units	1,739
Net proceeds of units	9,187
Public Offering [Member] | Warrants [Member]
Class of Stock [Line Items]
Gross proceeds of units	1,708
Transaction costs of units	272
Net proceeds of units	$ 1,436

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Commitments (Narrative) (Details) € in Thousands	Dec. 31, 2019 EUR (€)
Commitments and Contingencies Disclosure [Abstract]
Purchase Obligation	€ 1,911
Payments made in respect to purchase obligation	€ 1,425

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Revenues (Narrative) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019 USD ($)
Revenue from Contract with Customer [Abstract]
Transaction price allocated to the remaining performance obligation	$ 1,084
Research and development milestone payments	$ 4,169
Percentages of recognized in next three year	60.00%
Percentages of remaining recognized in next two years	40.00%
Commercial sales milestone payments	$ 28,376