Annual and transition report of foreign private issuers pursuant to Section 13 or 15(d)

BUSINESS COMBINATIONS (Narrative) (Details)

v3.23.1
BUSINESS COMBINATIONS (Narrative) (Details)
$ / shares in Units, $ / shares in Units, ₪ in Thousands, $ in Thousands, $ in Thousands
 1 Months Ended 3 Months Ended 12 Months Ended
Feb. 13, 2023
CAD ($)
Dec. 01, 2021
CAD ($)
Dec. 01, 2021
ILS (₪)
Aug. 16, 2021
CAD ($)
Aug. 16, 2021
ILS (₪)
Jul. 09, 2021
Shares
$ / shares
Oct. 31, 2022
CAD ($)
Jun. 30, 2022
CAD ($)
Jul. 31, 2021
CAD ($)
Jul. 28, 2021
CAD ($)
Jul. 28, 2021
ILS (₪)
Apr. 30, 2021
CAD ($)
Mar. 18, 2021
CAD ($)
Shares
$ / shares
shares
Mar. 31, 2023
CAD ($)
Mar. 31, 2023
ILS (₪)
Dec. 31, 2022
CAD ($)
Shares
shares
Jan. 06, 2022
CAD ($)
Dec. 31, 2021
CAD ($)
Shares
Dec. 31, 2021
CAD ($)
Shares
$ / shares
Dec. 31, 2020
CAD ($)
Mar. 31, 2023
ILS (₪)
Jun. 30, 2022
ILS (₪)
Feb. 28, 2022
CAD ($)
Feb. 24, 2022
CAD ($)
Feb. 24, 2022
USD ($)
Dec. 31, 2021
USD ($)
Shares
Dec. 01, 2021
ILS (₪)
Aug. 16, 2021
ILS (₪)
Jul. 28, 2021
ILS (₪)
Apr. 30, 2021
ILS (₪)
Disclosure of detailed information about business combination [line items]                                                            
Number of share options granted in share-based payment arrangement | Shares                               32,503   296,427                        
Total purchase price                               $ 6,960                            
Cash transferred                                               $ 125 $ 100          
Working capital of business acquisition                               1,147                            
Revenues                               54,335   $ 34,053 [1]   $ 15,890                    
Net loss                               (191,301)   (18,518) [1]   (28,734)                    
Advance payment for intangible assets                               0   $ 17   $ 93                    
Trichome Financial Corp. (“Trichome”) [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Number of common shares issued in business combination | Shares                         1,010,490                                  
Value of common shares issued in business combination                         $ 99,028     $ 495                            
Market price of common shares | $ / shares                         $ 98                                  
Amount of settlement of withholding tax liabilities                         $ 8,131                                  
Number of common shares comprised to cover tax liabilities | shares                         92,746                                  
Percentage of withholding tax liabilities                         75.00%                   75.00%              
Percentage of income tax liability of key personnel                         75.00%                                  
Percentage of withholding tax liabilities of penalties and interest                               75.00%                            
Impairment loss of indemnification asset and penalty and interest expenses                               $ 342                            
Number of common shares issued for each share of acquiree | shares                         0.24525     5,052                            
Total purchase price                               $ 99,028                            
Description of contingent consideration of acquisition                               (a) any portion of remittance to the CRA on account of any non-residence Canadian estimated at approximately $1,886, plus (b) 75% of any liabilities for penalties up to December 31, 2021 and 100% of any penalties from January 1, 2022 onward (estimated at approximately $604), and indemnify 75% of any liabilities for interest through December 31, 2021 and 100% of any interest from January 1, 2022 (estimated at approximately $342), in connection with the withholding tax liabilities to CRA (other than penalties and interest included in (a) above), plus (c) To the extent not captured above in sections (a) and (b), 100% of the withholding taxes tax liabilities, subtracting all cash proceeds received by Trichome or IMC from the sale of the Purchaser Balance Shares.                            
Revenues                               $ 9,223                            
Net loss                               $ (17,983)                            
Trichome Financial Corp. (“Trichome”) [Member] | Subsequent Event [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Amount of settlement of withholding tax liabilities                                             $ 1,886              
Impairment loss of indemnification asset and penalty and interest expenses                                 $ 604                          
MYM Nutraceuticals Inc. (“MYM”) [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Number of common shares issued in business combination | Shares           1,007,344                   4,980                            
Value of common shares issued in business combination                               $ 312                            
Market price of common shares | $ / shares           $ 0.022                                                
Number of share options granted in share-based payment arrangement | Shares                         70,000                                  
Percentage of issued and outstanding shares acquired           15.00%                                                
Total purchase price                               62,620                            
Cash consideration of business combination                 $ 62,620                                          
Revenues                               11,024                            
Net loss                               $ 130                            
MYM Nutraceuticals Inc. (“MYM”) [Member] | Subsequent Event [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Number of share options granted in share-based payment arrangement | Shares                               83,351                            
Number of RSU vested | shares                               27,512                            
Cash consideration of business combination                               $ 3,250                            
Panaxia Logistics Ltd. [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Number of common shares issued in business combination | Shares                                   93,475 93,475             93,475        
Value of common shares issued in business combination $ 298                     $ 4,200           $ 4,290 $ 4,290             $ 3,397       ₪ 11,100
Total purchase price                       7,000       6,960                           18,700
Amount of non cancellable purchase price                       2,837                                    
Advance payment for intangible assets             $ 2,192                                              
Intangible assets amortized term             4 years                                              
Impairment             $ 4,108                                              
Compensation amount $ 95                                                          
Panaxia Logistics Ltd. [Member] | Bottom of range [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Market price of common shares | $ / shares                                     $ 50.1                      
Panaxia Logistics Ltd. [Member] | Top of range [member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Market price of common shares | $ / shares                                     $ 31                      
Panaxia Agreement [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Value of common shares issued in business combination                       4,200                                   11,100
Total purchase price                       7,000       373                           18,700
Cash transferred                       $ 2,800                                   ₪ 7,600
Pharm Yarok pharmacy [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Value of common shares issued in business combination                   $ 1,300                                     ₪ 3,500  
Total purchase price                               4,606                            
Cash consideration of business combination                   $ 4,600 ₪ 11,900                                      
Revenues                               4,897                            
Net loss                               1                            
Vironna pharmacy [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Value of common shares issued in business combination       $ 1,400                                               ₪ 3,500    
Percentage of acquisition       51.00% 51.00%                                                  
Total purchase price       $ 3,300                       $ 3,319                       ₪ 8,500    
Accrued purchased consideration       58                                                    
Cash consideration of business combination       $ 1,900 ₪ 5,000                                                  
Oranim Pharm [Member]                                                            
Disclosure of detailed information about business combination [line items]                                                            
Value of common shares issued in business combination               $ 2,100           $ 700             ₪ 1,500 ₪ 5,200                
Percentage of acquisition   51.00% 51.00%                                                      
Total purchase price   $ 4,900                                                 ₪ 11,900      
Accrued purchased consideration               $ 2,003                                            
Cash consideration of business combination   $ 2,100 ₪ 5,200                     $ 2,100 ₪ 5,200                              
Revenues                                   1,410                        
Net loss                                   $ 46                        
[1] Reclassified in respect of discontinued operations - see Note 24.