INCOME TAX (Tables)
 12 Months Ended
Dec. 31, 2017
INCOME TAX [Abstract]  
Schedule of Deferred Tax Assets and Liabilities
 
 
December 31,
 
 
 
2017
 
2016
 
 
 
$
 
$
 
 
 
 
 
 
 
 
 
Operating loss carry forwards
 
 
16,322
 
 
13,625
 
Reserves and allowances
 
 
1,899
 
 
913
 
 
 
 
 
 
 
 
 
Net deferred tax assets before valuation allowance
 
 
18,221
 
 
14,538
 
Valuation allowance
 
 
(13,765)
 
 
(10,471)
 
 
 
 
 
 
 
 
 
Net deferred tax assets
 
 
4,456
 
 
4,067
 
 
 
 
 
 
 
 
 
Deferred income taxes consist of the following:
 
 
 
 
 
 
 
Domestic
 
 
11,931
 
 
8,987
 
Valuation allowance
 
 
(7,426)
 
 
(4,867)
 
Net deferred tax assets
 
 
4,505
 
 
4,120
 
 
 
 
 
 
 
 
 
Foreign
 
 
6,290
 
 
5,550
 
Valuation allowance
 
 
(6,339)
 
 
(5,604)
 
 
 
 
(49)
 
 
(54)
 
Schedule of Income (Loss) before Income Tax
 
 
Year ended December 31,
 
 
 
2017
 
2016
 
2015
 
 
 
$
 
$
 
$
 
 
 
 
 
 
 
 
 
 
 
 
Domestic
 
 
(6,215)
 
 
(9,634)
 
 
915
 
Foreign
 
 
(839)
 
 
(2,268)
 
 
301
 
 
 
 
(7,054)
 
 
(11,902)
 
 
1,216
 
Schedule of Effective Income Tax Reconciliation
 
 
Year ended December 31,
 
 
 
2017
 
 
2016
 
 
2015
 
 
 
$
 
 
$
 
 
$
 
Income (loss) before income tax, as reported in the consolidated statements of operations
 
 
(7,054)
 
 
 
(11,902)
 
 
 
1,216
 
Statutory tax rate in Israel
 
 
24
%
 
 
25
%
 
 
26.5
%
 
 
 
 
 
 
 
 
 
 
 
 
 
Theoretical tax expense (benefit)
 
 
(1,693)
 
 
 
(2,976)
 
 
 
322
 
Current year carryforward losses and other differences for which a valuation allowance was recorded
 
 
-
 
 
 
-
 
 
 
2
 
Changes in valuation allowance
 
 
3,295
 
 
 
5,257
 
 
 
(211)
 
Gain from bargain purchase and non-recoverable withholding taxes
 
 
-
 
 
 
(1,516)
 
 
 
 
 
Changes in foreign currency exchange rate and other differences
 
 
(1,870)
 
 
 
255
 
 
 
44
 
Changes in tax rate
 
 
414
 
 
 
828
 
 
 
-
 
Non-deductible expenses and other differences
 
 
(539)
 
 
 
243
 
 
 
40
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Actual income tax expense (benefit)
 
 
(393)
 
 
 
2,091
 
 
 
197