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INCOME AND MINING TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
INCOME AND MINING TAXES |
Schedule of components of Income and Mining Tax expense Benefit |
|  | Year Ended December 31,
|  | 2017 |  | 2016 |
Current income and mining taxes |  | $ | 87,639 |  | $ | 102,028 |
Deferred income and mining taxes: |  |  |  |  |  |  |
| Origination and reversal of temporary differences |  |  | 10,855 |  |  | 7,609 |
Total income and mining taxes expense |  | $ | 98,494 |  | $ | 109,637 |
Schedule of effective income and mining tax reconciliation |
|  | Year Ended December 31,
|  | 2017 |  | 2016 |  |
Combined federal and composite provincial tax rates |  |  | 26% |  |  | 26% |  |
Expected income tax expense at statutory income tax rate |  | $ | 88,677 |  | $ | 69,666 |  |
Increase (decrease) in income and mining taxes resulting from: |  |  |  |  |  |  |  |
| Mining taxes |  |  | 40,886 |  |  | 33,949 |  |
| Tax law changes |  |  | – |  |  | (1,557 | ) |
| Impact of foreign tax rates |  |  | (7,915 | ) |  | (9,370 | ) |
| Permanent differences |  |  | (5,275 | ) |  | 2,387 |  |
| Impact of foreign exchange on deferred income tax balances |  |  | (17,879 | ) |  | 14,562 |  |
Total income and mining taxes expense |  | $ | 98,494 |  | $ | 109,637 |  |
Schedule of components of deferred income and mining tax liabilities |
|  |  | As at December 31, 2017 |  |  | As at December 31, 2016 |  |
Mining properties |  | $ | 1,089,751 |  | $ | 1,046,218 |  |
Net operating and capital loss carry forwards |  |  | (97,946 | ) |  | (80,227 | ) |
Mining taxes |  |  | (75,238 | ) |  | (76,344 | ) |
Reclamation provisions and other liabilities |  |  | (89,226 | ) |  | (70,085 | ) |
Total deferred income and mining tax liabilities |  | $ | 827,341 |  | $ | 819,562 |  |
|  | Year Ended December 31,
|  | 2017 |  | 2016 |
Deferred income and mining tax liabilities – beginning of year |  | $ | 819,562 |  | $ | 802,114 |
Income and mining tax impact recognized in net income |  |  | 10,181 |  |  | 7,888 |
Income tax impact recognized in other comprehensive income (loss) and equity |  |  | (2,402 | ) |  | 4,458 |
Reduction of flow-through share liability |  |  | – |  |  | 5,102 |
Deferred income and mining tax liabilities – end of year |  | $ | 827,341 |  | $ | 819,562 |
Schedule of deductible temporary differences and unused tax losses in respect of which a deferred tax asset has not been recognized |
|  |  | As at December 31, 2017 |  |  | As at December 31, 2016 |
Net capital loss carry forwards |  | $ | 54,503 |  | $ | 34,298 |
Other deductible temporary differences |  |  | 265,919 |  |  | 202,614 |
Unrecognized deductible temporary differences and unused tax losses |  | $ | 320,422 |  | $ | 236,912 |

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