Points.Com Inc. (PCOM) SEC Filing 40-F Annual Report for the fiscal year ending Friday, December 31, 2021

Document And Entity Information

Consolidated Statements Of Cash Flows

Consolidated Statements Of Changes In Shareholders Equity

Consolidated Statements Of Comprehensive (Loss) Income

Consolidated Statements Of Financial Position

Accounts Receivable

Accounts Receivable (Tables)

Accounts Receivable - Disclosure Of Detailed Information About Trade And Other Receivables (Details)

Basis Of Preparation

Capital And Other Components Of Equity

Capital And Other Components Of Equity (Narrative) (Details)

Covid-19

Employment Costs

Employment Costs (Narrative) (Details)

Employment Costs (Tables)

Employment Costs - Disclosure Of Detailed Information About Employment Cost Share-Based Compensation Expenses (Details)

Financial Instruments

Financial Instruments (Narrative) (Details)

Financial Instruments (Tables)

Financial Instruments - Disclosure Of Detailed Information About Aging Of Accounts Receivable (Details)

Financial Instruments - Disclosure Of Detailed Information About Allowance For Doubtful Accounts For Trade Accounts Receivable (Details)

Financial Instruments - Disclosure Of Detailed Information About Contractual Cash Flow Maturities (Details)

Financial Instruments - Disclosure Of Detailed Information About Foreign Currency Risk (Details)

Financial Instruments - Disclosure Of Fair Value Measurement (Details)

Goodwill

Goodwill (Narrative) (Details)

Goodwill (Tables)

Goodwill - Disclosure Of Detailed Information About Goodwill (Details)

Goodwill - Disclosure Of Detailed Information About Recoverable Amounts For Cash-Generating Units With Indefinite Life Intangible Assets And Goodwill (Details)

Guarantees And Commitments

Guarantees And Commitments (Tables)

Guarantees And Commitments - Disclosure Of Commitments And Contingent Liabilities (Details)

Income Taxes

Income Taxes (Narrative) (Details)

Income Taxes (Tables)

Income Taxes - Disclosure Of Deferred Taxes (Details)

Income Taxes - Disclosure Of Detailed Information About Effective Tax Expense (Recovery) (Details)

Income Taxes - Disclosure Of Detailed Information About Tax Expense (Details)

Income Taxes - Disclosure Of Detailed Information About Unrecognized Deferred Tax Assets (Details)

Intangible Assets

Intangible Assets (Narrative) (Details)

Intangible Assets (Tables)

Intangible Assets - Disclosure Of Detailed Information About Intangible Assets (Details)

Lease Liabilities

Lease Liabilities (Narrative) (Details)

Lease Liabilities (Tables)

Lease Liabilities - Disclosure Of Detail Information About Reconciliation Movements Of Lease Liabilities (Details)

Lease Liabilities - Disclosure Of Maturity Analysis Of Lease Payments (Details)

Long Term Debt

Long Term Debt (Narrative) (Details)

Loss Per Share

Loss Per Share (Narrative) (Details)

Loss Per Share (Tables)

Loss Per Share - Disclosure Of Earnings Per Share (Details)

Operating Segments

Operating Segments (Narrative) (Details)

Operating Segments (Tables)

Operating Segments - Disclosure Of Detailed Information About Contracted Revenues Allocated To The Remaining Performance Obligations (Details)

Operating Segments - Disclosure Of Detailed Information About Revenues, Geographic Information (Details)

Other Liabilities

Other Liabilities (Tables)

Other Liabilities - Disclosure Of Detailed Information About Changes In Deferred Revenue Balances (Details)

Other Liabilities - Disclosure Of Detailed Information About Other Liabilities (Details)

Prepaid Expenses And Other Assets

Prepaid Expenses And Other Assets (Tables)

Prepaid Expenses And Other Assets - Disclosure Of Prepayments And Other Assets (Details)

Property And Equipment

Property And Equipment (Tables)

Property And Equipment - Disclosure Of Detailed Information About Property, Plant And Equipment (Details)

Reclassification Of Expenses

Reclassification Of Expenses (Table)

Reclassification Of Expenses - Disclosure Of Reclassifications Of Current Presentation Expenses (Details)

Reclassification Of Expenses - Disclosure Of Reclassifications Of Expenses (Details)

Related Parties

Related Parties (Tables)

Related Parties - Disclosure Of Information About Key Management Personnel (Details)

Reporting Entity

Right Of Use Assets

Right Of Use Assets (Tables)

Right Of Use Assets - Disclosure Of Quantitative Information About Right-Of-Use Assets (Details)

Share-Based Compensation

Share-Based Compensation (Narrative) (Details)

Share-Based Compensation (Tables)

Share-Based Compensation - Disclosure Of Detailed Information About Stock Options Available For Grant (Details)

Share-Based Compensation - Disclosure Of Number And Weighted Average Exercise Prices Of Share Options (Details)

Share-Based Compensation - Disclosure Of Range Of Exercise Prices Of Outstanding Share Options (Details)

Share-Based Compensation - Disclosure Of Restricted Share Units And Performance Share Units (Details)

Significant Accounting Policies

Significant Accounting Policies (Narrative) (Details)

Significant Accounting Policies (Policies)

Significant Accounting Policies (Tables)

Significant Accounting Policies - Disclosure Of Detailed Information About Estimated Useful Life Or Depreciation Rate (Details)

Significant Accounting Policies - Disclosure Of Detailed Information About Finite Useful Lives Of Intangible Assets (Details)

Supplemental Cash Flow Information

Supplemental Cash Flow Information (Tables)

Supplemental Cash Flow Information - Disclosure Of Detailed Information About Non-Cash Balances Related To Operations (Details)