Shopify Inc. (SHOP) SEC Filing 40-F Annual Report for the fiscal year ending Saturday, December 31, 2022

Audit Information

Cover

Consolidated Balance Sheets

Consolidated Balance Sheets (Parenthetical)

Consolidated Statements Of Cash Flows

Consolidated Statements Of Changes In Shareholders' Equity

Consolidated Statements Of Changes In Shareholders' Equity (Parenthetical)

Consolidated Statements Of Operations And Comprehensive (Loss) Income

Accounts Payable And Accrued Liabilities

Accounts Payable And Accrued Liabilities (Tables)

Accounts Payable And Accrued Liabilities - Schedule Of Accounts Payable And Accrued Liabilities (Details)

Basis Of Presentation And Consolidation

Business Acquisitions

Business Acquisitions (Tables)

Business Acquisitions - Additional Information (Details)

Business Acquisitions - Summary Of Assets Acquired And Liabilities Assumed (Details)

Cash And Cash Equivalents

Cash And Cash Equivalents - Additional Information (Details)

Changes In Accumulated Other Comprehensive (Loss) Income

Changes In Accumulated Other Comprehensive (Loss) Income (Tables)

Changes In Accumulated Other Comprehensive (Loss) Income - Schedule Of Changes In Accumulated Other Comprehensive (Loss) Income (Details)

Convertible Senior Notes

Convertible Senior Notes (Tables)

Convertible Senior Notes - Additional Information (Details)

Convertible Senior Notes - Summary Of Convertible Debt (Details)

Convertible Senior Notes - Summary Of Interest Expense (Details)

Credit Facility

Credit Facility - Additional Information (Details)

Deferred Revenue

Deferred Revenue (Tables)

Deferred Revenue - Additional Information (Details)

Deferred Revenue - Changes In Deferred Revenue (Details)

Deferred Revenue - Classification Of Deferred Revenue (Details)

Deferred Revenue - Gross Changes In Deferred Revenue Associated With Non-Cash Consideration Received (Details)

Financial Instruments

Financial Instruments (Tables)

Financial Instruments - Additional Information (Details)

Financial Instruments - Debt Securities (Details)

Financial Instruments - Derivative Instruments Designated As Hedges (Details)

Financial Instruments - Equity Investments With Readily Determinable Fair Values (Details)

Financial Instruments - Equity Investments Without Readily Determinable Fair Values (Details)

Financial Instruments - Schedule Of Adjusted To Equity And Other Investments With Readily Determinable Fair Values (Details)

Financial Instruments - Schedule Of Adjusted To Equity And Other Investments Without Readily Determinable Fair Values (Details)

Goodwill

Goodwill (Tables)

Goodwill - Additional Information (Details)

Goodwill - Carrying Amount Of Goodwill (Details)

Income Taxes

Income Taxes (Tables)

Income Taxes - Additional Information (Details)

Income Taxes - Deferred Income Tax Assets And Liabilities (Details)

Income Taxes - Provision For Income Tax Recovery/Expense (Details)

Income Taxes - Schedule Of Comprehensive Income Before Income Tax, Domestic And Foreign (Details)

Intangible Assets

Intangible Assets (Tables)

Intangible Assets - Additional Information (Details)

Intangible Assets - Classification Of Amortization Expense (Details)

Intangible Assets - Estimated Future Amortization Expense (Details)

Intangible Assets - Schedule Of Intangible Assets (Details)

Leases

Leases (Tables)

Leases - Additional Information (Details)

Leases - Lease Expense (Details)

Leases - Maturities Of Lease Liabilities (Details)

Litigation And Loss Contingencies

Litigation And Loss Contingencies - Additional Information (Details)

Merchant Cash Advances, Loans And Related Receivables

Merchant Cash Advances, Loans And Related Receivables (Tables)

Merchant Cash Advances, Loans And Related Receivables - Summary Of Allowance For Credit Losses (Details)

Merchant Cash Advances, Loans And Related Receivables - Summary Of Delinquency Status (Details)

Merchant Cash Advances, Loans And Related Receivables - Summary Of Mca, Loans And Related Receivables (Details)

Nature Of Business

Net (Loss) Income Per Share

Net (Loss) Income Per Share (Tables)

Net (Loss) Income Per Share - Reconciliation Of Weighted Average Number Of Shares Outstanding (Details)

Other Current Assets

Other Current Assets (Tables)

Other Current Assets - Schedule Of Other Current Assets (Details)

Property And Equipment

Property And Equipment (Tables)

Property And Equipment - Narrative (Details)

Property And Equipment - Schedule Of Property And Equipment And Classification Of Depreciation (Details)

Related Parties

Related Parties (Details)

Segment And Geographical Information

Segment And Geographical Information (Tables)

Segment And Geographical Information - Additional Information (Details)

Segment And Geographical Information - Long-Lived Assets (Details)

Segment And Geographical Information - Revenue (Details)

Shareholders' Equity

Shareholders' Equity (Tables)

Shareholders' Equity - Additional Information (Details)

Shareholders' Equity - Classification Of Stock-Based Compensation (Details)

Shareholders' Equity - Fair Value Assumptions Of Stock Options Granted To Employees (Details)

Shareholders' Equity - Stock-Based Compensation Additional Information (Details)

Shareholders' Equity - Summary Of Stock Option And Rsu Award Activity (Details)

Significant Accounting Policies

Significant Accounting Policies (Policies)

Significant Accounting Policies (Tables)

Significant Accounting Policies - Advertising Costs (Details)

Significant Accounting Policies - Convertible Senior Notes (Details)

Significant Accounting Policies - Earnings Per Share (Details)

Significant Accounting Policies - Intangible Assets (Details)

Significant Accounting Policies - Merchant Solutions (Details)

Significant Accounting Policies - Property And Equipment (Details)

Significant Accounting Policies - Schedule Of Differences Between Reported Amount And Reporting Currency Denominated Amount (Details)

Significant Accounting Policies - Segment Information (Details)

Significant Accounting Policies - Software Development Costs (Details)

Trade And Other Receivables

Trade And Other Receivables (Tables)

Trade And Other Receivables - Activity In Allowance Of Doubtful Accounts (Details)

Trade And Other Receivables - Schedule Of Trade And Other Receivables (Details)