XML 96 R56.htm IDEA: XBRL DOCUMENT

INCOME TAX EXPENSE (Tables)

12 Months Ended

Dec. 31, 2018

Income Tax [Abstract]

Schedule of components of income tax expense (recovery)



For the years ended December 31	2018			2017
Tax on profit
Current tax
Charge for the year		$423			$1,125
Adjustment in respect of prior years	45			—
		$468			$1,125
Deferred tax
Origination and reversal of temporary differences in the current year		$821			$112
Adjustment in respect of prior years	(91		)	(6		)
		$730			$106
Income tax expense		$1,198			$1,231
Tax expense related to continuing operations
Current
Canada		$—			$7
International	468			1,118
		$468			$1,125
Deferred
Canada		$628			($97	)
International	102			203
		$730			$106
Income tax expense		$1,198			$1,231

Reconciliation to Canadian statutory rate



Reconciliation to Canadian Statutory Rate
For the years ended December 31	2018			2017
At 26.5% statutory rate		($63	)		$728
Increase (decrease) due to:
Allowances and special tax deductions¹	(59		)	(96		)
Impact of foreign tax rates²	(4		)	215
Expenses not tax deductible	74			24
Non-taxable gains on sales of long-lived assets	—			(241		)
Impairment charges not recognized in deferred tax assets	168			66
Goodwill impairment charges not tax deductible	54			—
Net currency translation losses on deferred tax balances	41			10
Tax impact of profits from equity accounted investments	(15		)	(7		)
Current year tax losses not recognized in deferred tax assets	100			21
United States tax reform	—			(203		)
De-recognition of deferred tax assets	814			—
United States adjustment to one-time toll charge	(49		)	—
Adjustments in respect of prior years	3			(6		)
Increase to income tax related contingent liabilities	—			172
Dominican Republic tax audit	42			—
United States withholding taxes	(107		)	252
Other withholding taxes	14			18
Mining taxes	184			266
Other items	1			12
Income tax expense		$1,198			$1,231


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