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DEFERRED INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax [Abstract] |
Deferred income tax assets and liabilities |
| 2018 |  | 2019 |  | 2020 |  | 2021 |  | 2022+ |  | No expiry date |  | Total |
Non-capital tax losses 1 |  |  |  |  |  |  |
Canada |  | $— |  |  | $— |  |  | $— |  |  | $— |  |  | $2,093 |  |  | $— |  |  | $2,093 |
Argentina | — |  | — |  | — |  | 271 |  | — |  | — |  | 271 |
Barbados | 4,727 |  | 922 |  | 217 |  | 13 |  | 735 |  | — |  | 6,614 |
Chile | — |  | — |  | — |  | — |  | — |  | 1,052 |  | 1,052 |
Tanzania | — |  | — |  | — |  | — |  | — |  | 1,756 |  | 1,756 |
Zambia | 115 |  | — |  | — |  | 12 |  | 404 |  | — |  | 531 |
Other | 7 |  | — |  | — |  | — |  | — |  | 568 |  | 575 |
|  | $4,849 |  |  | $922 |  |  | $217 |  |  | $296 |  |  | $3,232 |  |  | $3,376 |  |  | $12,892 |
1 | Represents the gross amount of tax loss carry forwards translated at closing exchange rates at December 31, 2017.
Source of Changes in Deferred Tax Balances
For the years ended December 31 | 2017 |  | 2016 |
Temporary differences |  |
Property, plant and equipment |  | $295 |  |  | ($297 | )
Environmental rehabilitation | (45 | ) | 79 |
Tax loss carry forwards | 191 |  | 259 |
Inventory | 26 |  | (94 | )
Derivatives | (16 | ) | (16 | )
Other | (84 | ) | 39 |
|  | $367 |  |  | ($30 | )
Intraperiod allocation to: |  |
Income from continuing operations before income taxes |  | ($106 | ) |  | ($8 | )
Cerro Casale disposition | 469 |  | — |
Veladero disposition | 16 |  | — |
OCI | (12 | ) | (22 | )
|  | $367 |  |  | ($30 | )
Income Tax Related Contingent Liabilities
| 2017 |  | 2016 |
At January 1 |  | $128 |  |  | $61 |
Net additions based on uncertain tax positions related to prior years | 178 |  | 70 |
Reductions for tax positions of prior years | — |  | (3 | )
At December 31 1 |  | $306 |  |  | $128 |
1 | If reversed, the total amount of $306 million would be recognized as a benefit to income taxes on the income statement, and therefore would impact the reported effective tax rate.
Deferred Tax Assets Not Recognized
| As at December 31, 2017 |  | As at December 31, 2016 |
Australia |  | $158 |  |  | $162 |
Canada | 388 |  | 377 |
United States | — |  | 115 |
Chile | 993 |  | 890 |
Argentina | 515 |  | 599 |
Barbados | 66 |  | 66 |
Tanzania | 209 |  | 183 |
Zambia | 50 |  | 151 |
Saudi Arabia | 70 |  | 70 |
|  | $2,449 |  |  | $2,613 |
Sources of Deferred Income Tax Assets and Liabilities
| As at December 31, 2017 |  | As at December 31, 2016 |
Deferred tax assets |  |
Tax loss carry forwards |  | $926 |  |  | $735 |
Environmental rehabilitation | 594 |  | 639 |
Property, plant and equipment | 175 |  | 273 |
Post-retirement benefit obligations and other employee benefits | 49 |  | 47 |
Accrued interest payable | 40 |  | 75 |
Other working capital | 23 |  | 54 |
Derivative instruments | 74 |  | 89 |
Other | 21 |  | 41 |
|  | $1,902 |  |  | $1,953 |
Deferred tax liabilities |  |
Property, plant and equipment | (1,571 | ) | (1,963 | )
Inventory | (507 | ) | (533 | )
|  | ($176 | ) |  | ($543 | )
Classification: |  |
Non-current assets |  | $1,069 |  |  | $977 |
Non-current liabilities | (1,245 | ) | (1,520 | )
|  | ($176 | ) |  | ($543 | )
Tax years still under examination |
Tax Years Still Under Examination |
Canada | 2015-2017
United States | 2017
Dominican Republic | 2013-2017
Peru | 2009, 2011-2017
Chile | 2013-2017
Argentina | 2011-2017
Australia | 2013-2017
Papua New Guinea | 2006-2017
Saudi Arabia | 2007-2017
Tanzania | All years open
Zambia | 2010-2017

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