XML 49 R37.htm IDEA: XBRL DOCUMENT v2.4.0.6

Income Tax (Tables)

12 Months Ended

Dec. 31, 2011

Income Tax [Abstract]

Components of Provision for income taxes

		Year Ended December 31, 2011 $				Year Ended December 31, 2010 $				Year Ended December 31, 2009 $
Current			2,297				1,340				500
Deferred			(1,516	)			330				194
Income tax expense			781				1,670				694

Reconciliations of the tax charge

		Year Ended December 31, 2011 $				Year Ended December 31, 2010 $				Year Ended December 31, 2009 $
Net income before income tax expenses			98,137				94,614				82,631
Net (income) loss not subject to taxes			(205,363	)			(138,951	)			7,563
Net (loss) income subject to taxes			(107,226	)			(44,337	)			90,194
At applicable statutory tax rates
Amount computed using the standard rate of corporate tax			(30,548	)			(14,115	)			25,089
Adjustments to valuation allowance and uncertain tax position			25,361				19,980				(25,704	)
Permanent and currency differences			(2,540	)			(4,195	)			1,309
Change in tax rate			8,508				—				—
Tax expense charge related to the current year			781				1,670				694

Components of Partnership's Deferred Tax Assets (Liabilities)

		Year Ended December 31, 2011 $				Year Ended December 31, 2010 $
Derivative instruments			59,724				32,996
Taxation loss carryforwards			35,554				38,914
Vessels and equipment			2,178				2,182
Capitalized interest			(3,123	)			(3,604	)
			94,333				70,488
Valuation allowance			(89,236	)			(66,841	)
Net deferred tax assets			5,097				3,647

X

- Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 9

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 2

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 740

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 12

-Section 50

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration