INCOME TAXES (Tables)

6 Months Ended

12 Months Ended

Jun. 30, 2022

Dec. 31, 2021

Income Tax Disclosure [Abstract]

Components of Pre-tax Income (Loss)

The following table sets forth the components of the Company’s loss before income taxes by country (in thousands):

	Six Months Ended
	June 30,
	2022		2021
Country:
United States	$	(55,939)	$	(21,210)
Canada		19,297		(59,456)
Total Loss before Income Taxes	$	(36,642)	$	(80,666)

The following table sets forth the components of the Company’s loss before income taxes by country (in thousands):

	Year Ended December 31,
	2021		2020		2019
Country
United States	$	(32,757)	$	(35,529)	$	(27,468)
Canada		24,148		14,577		(80,032)
Total Loss Before Income Taxes	$	(8,609)	$	(20,952)	$	(107,500)

Components of Income Tax Benefit (Provision)

The Company’s tax benefit (provision) is comprised of the following components (in thousands):

	Six Months Ended
	June 30,
	2022		2021
Current tax benefit (provision)
Foreign	$	3,875	$	(288)
Total current benefit (provision)	$	3,875	$	(288)

The Company’s tax benefit (provision) is comprised of the following components (in thousands):

	Year Ended December 31,
	2021		2020		2019
Current Tax Provision
Federal	$	—	$	—	$	—
State		—		—		—
Foreign		(286)		(1,445)		—
Total current (provision)	$	(286)	$	(1,445)	$	—
Deferred tax provision
Federal	$	—	$	—	$	—
State		—		—		—
Foreign		8,559		—		—
Total deferred benefit (provision)	$	8,559	$	—	$	—
Total Tax Benefit (Provision)	$	8,273	$	(1,445)	$	—

Components of Deferred Tax Liabilities

The Company’s deferred tax liability is comprised of the following:

	June 30, 2022		December 31, 2021
Deferred tax liabilities
IPR&D	$	—	$	3,969
Total deferred tax liabilities	$	—	$	3,969

The following table sets forth the tax effects of temporary differences that gave rise to significant portions of the Company’s deferred tax assets and liabilities (in thousands):

	December 31,
	2021		2020		2019
Deferred tax assets:
NOL carryforwards	$	63,381	$	57,935	$	50,727
R&D credit carryforwards		4,316		3,787		4,385
Accruals and other		4,058		3,811		2,464
Capitalized start-up costs		53		70		91
Other		41		28		57
Gross deferred tax assets		71,849		65,631		57,724
Deferred tax liabilities:
IPR&D		(3,969)		(12,528)		(12,528)
Gross deferred tax liabilities		(3,969)		(12,528)		(12,528)
Valuation allowance		(71,849)		(65,631)		(57,724)
Net Deferred Tax Liability	$	(3,969)	$	(12,528)	$	(12,528)