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DEFERRED INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax [Abstract] |
Deferred income tax assets and liabilities | Deferred Tax Assets Not Recognized
| As at December 31, 2018 |  | As at December 31, 2017 |
Australia |  | $154 |  |  | $158 |
Canada | 1,087 |  | 388 |
Peru | 310 |  | — |
Chile | 1,028 |  | 993 |
Argentina | 174 |  | 515 |
Barbados | 40 |  | 66 |
Tanzania | 156 |  | 209 |
Zambia | 24 |  | 50 |
Saudi Arabia | 70 |  | 70 |
|  | $3,043 |  |  | $2,449 |
Source of Changes in Deferred Tax Balances
For the years ended December 31 | 2018 |  | 2017 |
Temporary differences |  |
Property, plant and equipment |  | ($15 | ) |  | $295 |
Environmental rehabilitation | (302 | ) | (45 | )
Tax loss carry forwards | (389 | ) | 191 |
Inventory | 5 |  | 26 |
Derivatives | (74 | ) | (16 | )
Other | (26 | ) | (84 | )
|  | ($801 | ) |  | $367 |
Intraperiod allocation to: |  |
Income from continuing operations before income taxes |  | ($730 | ) |  | ($106 | )
Cerro Casale disposition | — |  | 469 |
Veladero disposition | — |  | 16 |
Income tax payable | (38 | ) | — |
Equity | (24 | ) | — |
OCI | (9 | ) | (12 | )
|  | ($801 | ) |  | $367 |
Income Tax Related Contingent Liabilities
| 2018 |  | 2017 |
At January 1 |  | $306 |  |  | $128 |
Net additions based on uncertain tax positions related to prior years | — |  | 178 |
At December 31 1 |  | $306 |  |  | $306 |
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.
| 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023+ |  | No expiry date |  | Total |
Non-capital tax losses 1 |  |  |  |  |  |  |
Canada |  | $— |  |  | $— |  |  | $— |  |  | $— |  |  | $2,305 |  |  | $— |  |  | $2,305 |
Argentina | — |  | — |  | 69 |  | — |  | — |  | — |  | 69 |
Barbados | 1,843 |  | 435 |  | 26 |  | 524 |  | 1,177 |  | — |  | 4,005 |
Chile | — |  | — |  | — |  | — |  | — |  | 1,141 |  | 1,141 |
Tanzania | — |  | — |  | — |  | — |  | — |  | 1,555 |  | 1,555 |
Zambia | — |  | — |  | 12 |  | 404 |  | — |  | — |  | 416 |
Other | — |  | — |  | — |  | — |  | — |  | 645 |  | 645 |
|  | $1,843 |  |  | $435 |  |  | $107 |  |  | $928 |  |  | $3,482 |  |  | $3,341 |  |  | $10,136 |
1 | Represents the gross amount of tax loss carry forwards translated at closing exchange rates at December 31, 2018.
Sources of Deferred Income Tax Assets and Liabilities
| As at December 31, 2018 |  | As at December 31, 2017 |
Deferred tax assets |  |
Tax loss carry forwards |  | $537 |  |  | $926 |
Alternative minimum tax (“AMT”) credits | 37 |  | — |
Environmental rehabilitation | 292 |  | 594 |
Property, plant and equipment | — |  | 175 |
Post-retirement benefit obligations and other employee benefits | 27 |  | 49 |
Accrued interest payable | 1 |  | 40 |
Other working capital | 32 |  | 23 |
Derivative instruments | — |  | 74 |
Other | 12 |  | 21 |
|  | $938 |  |  | $1,902 |
Deferred tax liabilities |  |
Property, plant and equipment | (1,412 | ) | (1,571 | )
Inventory | (503 | ) | (507 | )
|  | ($977 | ) |  | ($176 | )
Classification: |  |
Non-current assets |  | $259 |  |  | $1,069 |
Non-current liabilities | (1,236 | ) | (1,245 | )
|  | ($977 | ) |  | ($176 | )
Tax years still under examination |
Tax Years Still Under Examination |
Canada | 2015-2018
United States | 2018
Dominican Republic | 2015-2018
Peru | 2009, 2011-2013, 2015-2018
Chile | 2014-2018
Argentina | 2012-2018
Australia | 2014-2018
Papua New Guinea | 2006-2018
Saudi Arabia | 2007-2018
Tanzania | All years open
Zambia | 2010-2018

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