XML 123 R55.htm IDEA: XBRL DOCUMENT
v3.8.0.1

INCOME TAX EXPENSE (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Income Tax [Abstract] |
Schedule of components of income tax expense (recovery) |
For the years ended December 31 | 2017 |  | 2016 |
Tax on profit |  |
Current tax |  |
Charge for the year |  | $1,125 |  |  | $911 |
Adjustment in respect of prior years | — |  | (2 | )
|  | $1,125 |  |  | $909 |
Deferred tax |  |
Origination and reversal of temporary differences in the current year |  | $112 |  |  | $10 |
Adjustment in respect of prior years | (6 | ) | (2 | )
|  | $106 |  |  | $8 |
Income tax expense |  | $1,231 |  |  | $917 |
Tax expense related to continuing operations
Current |  |
Canada |  | $7 |  |  | $7 |
International | 1,118 |  | 902 |
|  | $1,125 |  |  | $909 |
Deferred |  |
Canada |  | ($97 | ) |  | ($30 | )
International | 203 |  | 38 |
|  | $106 |  |  | $8 |
Income tax expense |  | $1,231 |  |  | $917 |
Reconciliation to Canadian statutory rate |
Reconciliation to Canadian Statutory Rate |
For the years ended December 31 | 2017 |  | 2016 |
At 26.5% statutory rate |  | $728 |  |  | $471 |
Increase (decrease) due to: |  |
Allowances and special tax deductions 1 | (96 | ) | (134 | )
Impact of foreign tax rates 2 | 215 |  | 113 |
Expenses not tax deductible | 24 |  | 54 |
Non-taxable gains on sales of long-lived assets | (241 | ) | — |
Impairment charges not recognized in deferred tax assets | 66 |  | — |
Net currency translation losses on deferred tax balances | 10 |  | 23 |
Tax impact of profits from equity accounted investments | (7 | ) | (5 | )
Current year tax losses not recognized in deferred tax assets | 21 |  | 35 |
United States tax reform | (203 | ) | — |
Non-recognition of US AMT credits | — |  | 13 |
Adjustments in respect of prior years | (6 | ) | (4 | )
Increase to income tax related contingent liabilities | 172 |  | 70 |
Impact of tax rate changes | — |  | (13 | )
United States withholding taxes | 252 |  | — |
Other withholding taxes | 18 |  | 11 |
Mining taxes | 266 |  | 267 |
Other items | 12 |  | 16 |
Income tax expense |  | $1,231 |  |  | $917 |
1 | We are able to claim certain allowances and tax deductions unique to extractive industries that result in a lower effective tax rate.
2 | We operate in multiple foreign tax jurisdictions that have tax rates different than the Canadian statutory rate

X
- Definition Disclosure Of Major Components Of Tax Expense (Income) [Table Text Block] + References No definition available. + Details
Name: | abx_DisclosureOfMajorComponentsOfTaxExpenseIncomeTableTextBlock
Namespace Prefix: | abx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates And Effective Tax Rate [Table Text Block] + References No definition available. + Details
Name: | abx_DisclosureOfReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAndEffectiveTaxRateTableTextBlock
Namespace Prefix: | abx_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Tax [Abstract] + References No definition available. + Details
Name: | abx_IncomeTaxAbstract
Namespace Prefix: | abx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration