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Income Tax (Tables)

12 Months Ended

Dec. 31, 2012

Components of Provision for Income Taxes

The components of the provision for income taxes were as follows:

		Year Ended December 31, 2012 $				Year Ended December 31, 2011 $				Year Ended December 31, 2010 $
Current			1,652				2,297				1,340
Deferred			(1,027	)			(1,516	)			330
Income tax expense			625				781				1,670

Reconciliations of Tax Charge

Reconciliations of the tax charge related to the relevant year at the applicable statutory income tax rates and the actual tax charge related to the relevant year are as follows:

		Year Ended December 31, 2012 $				Year Ended December 31, 2011 $				Year Ended December 31, 2010 $
Net income before income tax expenses			139,767				98,137				94,614
Net income not subject to taxes			(148,118	)			(205,363	)			(138,951	)
Net loss subject to taxes			(8,351	)			(107,226	)			(44,337	)
At applicable statutory tax rates
Amount computed using the standard rate of corporate tax			731				(30,548	)			(14,115	)
Adjustments to valuation allowance and uncertain tax position			(3,352	)			25,361				19,980
Permanent and currency differences			(2,069	)			(2,540	)			(4,195	)
Change in tax rate			5,315				8,508				—
Tax expense charge related to the current year			625				781				1,670

Components of Partnership's Deferred Tax Assets (Liabilities)

The significant components of the Partnership’s deferred tax assets (liabilities) included in other assets were as follows:

		Year Ended December 31, 2012 $				Year Ended December 31, 2011 $
Derivative instruments			50,669				59,724
Taxation loss carryforwards			40,762				35,554
Vessels and equipment			3,150				2,178
Capitalized interest			(2,784	)			(3,123	)
			91,797				94,333
Valuation allowance			(85,884	)			(89,236	)
Net deferred tax assets			5,913				5,097

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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

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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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

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

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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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

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

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