Income Taxes (Tables)
|
12 Months Ended |
Dec. 30, 2023 |
|---|
| Income Tax Disclosure [Abstract] |
|
| Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
| |
|
December 30, 2023 |
|
|
December 31, 2022 |
|
|
January 1, 2022 |
|
| |
|
$ |
|
|
$ |
|
|
$ |
|
| Earnings (loss) from continuing operations before income taxes |
|
(18,641 |
) |
|
4,777 |
|
|
689 |
|
| Canadian statutory rate |
|
26.5% |
|
|
26.5% |
|
|
26.5% |
|
| Income tax expense (benefit) at statutory rate |
|
(4,940 |
) |
|
1,266 |
|
|
183 |
|
| Stock-based compensation |
|
(778 |
) |
|
1,054 |
|
|
(4,714 |
) |
| Change in valuation allowance |
|
5,911 |
|
|
(471 |
) |
|
975 |
|
| Disallowed executive compensation |
|
2,372 |
|
|
367 |
|
|
135 |
|
| Foreign tax rate differential |
|
107 |
|
|
(156 |
) |
|
(73 |
) |
| Change in enacted tax rates |
|
90 |
|
|
(9 |
) |
|
17 |
|
| Other |
|
507 |
|
|
(1,155 |
) |
|
(1,377 |
) |
| Income tax expense (benefit) |
|
3,269 |
|
|
896 |
|
|
(4,854 |
) |
| |
|
December 30, 2023 |
|
|
December 31, 2022 |
|
|
January 1, 2022 |
|
| |
|
$ |
|
|
$ |
|
|
$ |
|
| Canada |
|
(9,202 |
) |
|
(11,455 |
) |
|
(10,522 |
) |
| U.S. |
|
(9,439 |
) |
|
16,232 |
|
|
11,211 |
|
| Earnings (loss) from continuing operations before income taxes |
|
(18,641 |
) |
|
4,777 |
|
|
689 |
|
| |
|
December 30, 2023 |
|
|
December 31, 2022 |
|
|
January 1, 2022 |
|
| |
|
$ |
|
|
$ |
|
|
$ |
|
| Current income tax expense (benefit): |
|
|
|
|
|
|
|
|
|
| Canada |
|
(32 |
) |
|
84 |
|
|
(9 |
) |
| U.S. |
|
(677 |
) |
|
1,108 |
|
|
(283 |
) |
| |
|
(709 |
) |
|
1,192 |
|
|
(292 |
) |
| |
|
|
|
|
|
|
|
|
|
| Deferred income tax expense (benefit): |
|
|
|
|
|
|
|
|
|
| Canada |
|
- |
|
|
- |
|
|
299 |
|
| U.S. |
|
3,978 |
|
|
(296 |
) |
|
(4,861 |
) |
| |
|
3,978 |
|
|
(296 |
) |
|
(4,562 |
) |
| Income tax expense (benefit) |
|
3,269 |
|
|
896 |
|
|
(4,854 |
) |
|
| Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
| |
|
December 30, 2023 |
|
|
December 31, 2022 |
|
| |
|
$ |
|
|
$ |
|
| Loss and credit carryovers |
|
43,871 |
|
|
20,201 |
|
| Lease liabilities |
|
29,395 |
|
|
23,609 |
|
| Interest expense limitation (163j) |
|
15,906 |
|
|
9,464 |
|
| Inventory basis differences |
|
3,723 |
|
|
1,805 |
|
| Stock-based compensation |
|
1,255 |
|
|
2,160 |
|
| Right-of-use lease assets |
|
(28,285 |
) |
|
(23,071 |
) |
| Property, plant and equipment and intangible assets |
|
(18,537 |
) |
|
(28,088 |
) |
| Other |
|
2,623 |
|
|
2,458 |
|
| |
|
49,951 |
|
|
8,538 |
|
| Less: valuation allowance |
|
50,456 |
|
|
4,826 |
|
| Deferred income tax asset (liability) |
|
(505 |
) |
|
3,712 |
|
|
| Schedule of Deferred Tax Assets and Liabilities by Geographic Segment [Table Text Block] |
| |
|
December 30, 2023 |
|
|
December 31, 2022 |
|
| |
|
$ |
|
|
$ |
|
| Canada |
|
(325 |
) |
|
(325 |
) |
| U.S. |
|
- |
|
|
3,978 |
|
| Other |
|
(180 |
) |
|
59 |
|
| Deferred income tax asset (liability) |
|
(505 |
) |
|
3,712 |
|
|
| Schedule of Deferred Income Tax Valuation Allowance [Table Text Block] |
| |
|
December 30, 2023 |
|
|
December 31, 2022 |
|
| |
|
$ |
|
|
$ |
|
| Balance, beginning of year |
|
4,826 |
|
|
5,267 |
|
| Increase (decrease) in valuation allowance |
|
45,630 |
|
|
(441 |
) |
| Balance, end of year |
|
50,456 |
|
|
4,826 |
|
|
| Schedule of Net Operating Losses, Tax Credits and Capital Losses Recorded Deferred Tax Assets [Table Text Block] |
| |
|
Gross attribute amount |
|
|
Net attribute amount |
|
|
Expiration years |
|
| Tax Attributes |
|
|
|
|
|
|
|
|
|
| Net operating losses - Canada |
$ |
2,123 |
|
$ |
563 |
|
|
2040-2041 |
|
| Net operating losses - U.S. Federal |
|
145,989 |
|
|
30,658 |
|
|
2037 and indefinite |
|
| Net operating losses - U.S. State |
|
103,009 |
|
|
5,613 |
|
|
2027-2043 and indefinite |
|
| Net operating losses - Other |
|
167 |
|
|
50 |
|
|
2028 |
|
| Federal credits - Canada |
|
- |
|
|
255 |
|
|
N/A |
|
| Federal credits - U.S. |
|
- |
|
|
2,833 |
|
|
2031-2043 |
|
| State credits - U.S. |
|
- |
|
|
211 |
|
|
2024-2026 |
|
| Federal capital loss - Canada |
|
27,838 |
|
|
3,688 |
|
|
N/A |
|
| Total |
|
|
|
$ |
43,871 |
|
|
|
|
|