XML 96 R68.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Text block1 [abstract] |
Summary of Effective Income Tax From Statutory Canadian Tax Rates | The effective income tax rate in the consolidated statements of income differs from statutory Canadian tax rates as a result of the following:
|  | For the year ended December 31 |
|  | 2017 % |  |  | 2016 % |
Income tax expense at statutory Canadian rates |  |  | 27.0 |  |  |  | 27.0 |
Increase (decrease) resulting from: |  |  |  |  |  |  |  |
Rate differential on foreign income |  |  | 4.0 |  |  |  | 5.2 |
Unrecognized tax losses and temporary differences |  |  | (0.5 | ) |  |  | 1.1 |
Non-deductible acquisition-related costs |  |  | - |  |  |  | 1.2 |
Non-deductible meals and entertainment |  |  | 0.9 |  |  |  | 1.0 |
Income from associated companies |  |  | (0.3 | ) |  |  | 0.7 |
Non-taxable foreign income |  |  | (4.1 | ) |  |  | (7.3 | )
Research and development and other tax credits |  |  | (2.7 | ) |  |  | (1.3 | )
Disposition of a subsidiary |  |  | 30.3 |  |  |  | - |
Reorganization of corporate structure |  |  | 1.2 |  |  |  | - |
Statutory rate change on deferred tax balances |  |  | (4.8 | ) |  |  | - |
Transition tax related to US tax reform |  |  | 11.8 |  |  |  | - |
Other |  |  | 0.4 |  |  |  | 0.2 |
|  | 63.2 |  |  | 27.8 |
Summary of Major Components of Current and Deferred Income Tax Expense (Recovery) |
|  | For the year ended December 31 |
|  | 2017 % |  |  | 2016 % |
Income tax expense at statutory Canadian rates |  |  | 27.0 |  |  |  | 27.0 |
Increase (decrease) resulting from: |  |  |  |  |  |  |  |
Rate differential on foreign income |  |  | 4.0 |  |  |  | 5.2 |
Unrecognized tax losses and temporary differences |  |  | (0.5 | ) |  |  | 1.1 |
Non-deductible acquisition-related costs |  |  | - |  |  |  | 1.2 |
Non-deductible meals and entertainment |  |  | 0.9 |  |  |  | 1.0 |
Income from associated companies |  |  | (0.3 | ) |  |  | 0.7 |
Non-taxable foreign income |  |  | (4.1 | ) |  |  | (7.3 | )
Research and development and other tax credits |  |  | (2.7 | ) |  |  | (1.3 | )
Disposition of a subsidiary |  |  | 30.3 |  |  |  | - |
Reorganization of corporate structure |  |  | 1.2 |  |  |  | - |
Statutory rate change on deferred tax balances |  |  | (4.8 | ) |  |  | - |
Transition tax related to US tax reform |  |  | 11.8 |  |  |  | - |
Other |  |  | 0.4 |  |  |  | 0.2 |
|  | 63.2 |  |  | 27.8 |
The major components of current income tax expense are as follows: |  |  |  |  |  |  |  |
|  | For the year ended December 31 |
|  | 2017 $ |  |  | 2016 $ |
On-going operations |  |  | 34.4 |  |  |  | 37.7 |
Disposition of subsidiary |  |  | 124.1 |  |  |  | - |
Transition tax related to US tax reform |  |  | 31.2 |  |  |  | - |
Reorganization of corporate structure |  |  | 3.2 |  |  |  | - |
Total current income tax expense |  |  | 192.9 |  |  |  | 37.7 |
The major components of deferred income tax (recovery) expense are as follows: |  |  |  |  |  |  |  |
|  | For the year ended December 31 |
|  | 2017 $ |  |  | 2016 $ |
Origination and reversal of timing differences |  |  | 16.4 |  |  |  | 12.7 |
Change of tax rates |  |  | 0.6 |  |  |  | (1.9 | )
Unrecognized tax losses and temporary differences |  |  | 0.4 |  |  |  | 1.8 |
Recovery arising from previously unrecognized tax assets |  |  | (1.6 | ) |  |  | - |
Revaluation due to US tax reform |  |  | (12.6 | ) |  |  | - |
Disposition of a subsidiary |  |  | (29.6 | ) |  |  | - |
Total deferred income tax (recovery) expense |  |  | (26.4 | ) |  |  | 12.6 |
Schedule of Significant Components of the Company's Net Deferred Income Tax Assets (Liabilities) |
Significant components of the Company’s net deferred income tax assets (liabilities) are as follows:
|  | December 31 2017 $ |  |  | December 31 2016 $ |
Deferred income tax assets (liabilities) |  |  |  |  |  |  |  |
Differences in timing of taxability of revenue and deductibility of expenses |  |  | 36.1 |  |  |  | 69.3 |
Loss and tax credit carryforwards |  |  | 9.6 |  |  |  | 22.2 |
Employee defined benefit plan |  |  | 3.3 |  |  |  | 8.7 |
Carrying value of property and equipment less than (in excess of) tax cost |  |  | (3.6 | ) |  |  | 4.6 |
Carrying value of intangible assets in excess of tax cost |  |  | (78.8 | ) |  |  | (150.7 | )
Cash to accrual adjustment on acquisition of US subsidiaries |  |  | (2.5 | ) |  |  | (7.8 | )
Other |  |  | 4.5 |  |  |  | 0.3 |
|  |  | (31.4 | ) |  |  | (53.4 | )
Schedule of Reconciliation of Net Deferred Tax Assets (Liabilities) |
|  | December 31 2017 $ |  |  | December 31 2016 $ |
Deferred income tax assets (liabilities) |  |  |  |  |  |  |  |
Differences in timing of taxability of revenue and deductibility of expenses |  |  | 36.1 |  |  |  | 69.3 |
Loss and tax credit carryforwards |  |  | 9.6 |  |  |  | 22.2 |
Employee defined benefit plan |  |  | 3.3 |  |  |  | 8.7 |
Carrying value of property and equipment less than (in excess of) tax cost |  |  | (3.6 | ) |  |  | 4.6 |
Carrying value of intangible assets in excess of tax cost |  |  | (78.8 | ) |  |  | (150.7 | )
Cash to accrual adjustment on acquisition of US subsidiaries |  |  | (2.5 | ) |  |  | (7.8 | )
Other |  |  | 4.5 |  |  |  | 0.3 |
|  |  | (31.4 | ) |  |  | (53.4 | )
The following is a reconciliation of net deferred tax assets (liabilities): |
|  | December 31 2017 $ |  |  | December 31 2016 $ |
Balance, beginning of the year |  |  | (53.4 | ) |  |  | (10.0 | )
Tax recovery during the year recognized in net income |  |  | 26.4 |  |  |  | (12.6 | )
Impact of foreign exchange |  |  | 1.8 |  |  |  | (4.5 | )
Deferred taxes acquired through business combinations |  |  | (0.8 | ) |  |  | (28.3 | )
Tax effect on other comprehensive income |  |  | (2.4 | ) |  |  | 2.9 |
Other |  |  | (3.0 | ) |  |  | (0.9 | )
Balance, end of the year |  |  | (31.4 | ) |  |  | (53.4 | )
Schedule of Loss Carryforwards |
|  | December 31 2017 $ |  |  | December 31 2016 $ |
Deferred income tax assets (liabilities) |  |  |  |  |  |  |  |
Differences in timing of taxability of revenue and deductibility of expenses |  |  | 36.1 |  |  |  | 69.3 |
Loss and tax credit carryforwards |  |  | 9.6 |  |  |  | 22.2 |
Employee defined benefit plan |  |  | 3.3 |  |  |  | 8.7 |
Carrying value of property and equipment less than (in excess of) tax cost |  |  | (3.6 | ) |  |  | 4.6 |
Carrying value of intangible assets in excess of tax cost |  |  | (78.8 | ) |  |  | (150.7 | )
Cash to accrual adjustment on acquisition of US subsidiaries |  |  | (2.5 | ) |  |  | (7.8 | )
Other |  |  | 4.5 |  |  |  | 0.3 |
|  |  | (31.4 | ) |  |  | (53.4 | )
The following is a reconciliation of net deferred tax assets (liabilities): |
|  | December 31 2017 $ |  |  | December 31 2016 $ |
Balance, beginning of the year |  |  | (53.4 | ) |  |  | (10.0 | )
Tax recovery during the year recognized in net income |  |  | 26.4 |  |  |  | (12.6 | )
Impact of foreign exchange |  |  | 1.8 |  |  |  | (4.5 | )
Deferred taxes acquired through business combinations |  |  | (0.8 | ) |  |  | (28.3 | )
Tax effect on other comprehensive income |  |  | (2.4 | ) |  |  | 2.9 |
Other |  |  | (3.0 | ) |  |  | (0.9 | )
Balance, end of the year |  |  | (31.4 | ) |  |  | (53.4 | )
At December 31, 2017, except as noted below, all loss carryforwards and deductible temporary differences available to reduce the taxable income of Canadian, US, and foreign subsidiaries were recognized in the consolidated financial statements. |
|  | December 31 2017 $ |  |  | December 31 2016 $ |
Deductible temporary differences |  |  | 12.8 |  |  |  | 8.8 |
Non-capital tax losses: |  |  |  |  |  |  |  |
Expire (2018 to 2037) |  |  | 16.3 |  |  |  | 36.8 |
Never expire |  |  | 72.2 |  |  |  | 54.0 |
|  |  | 88.5 |  |  |  | 90.8 |
Capital tax losses: |  |  |  |  |  |  |  |
Never expire |  |  | 5.5 |  |  |  | 10.3 |
|  |  | 106.8 |  |  |  | 109.9 |

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of net deferred tax liability explanatory. + References No definition available. + Details
Name: | stn_DisclosureOfNetDeferredTaxLiabilityExplanatory
Namespace Prefix: | stn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure of reconciliation of changes in deferred tax liability asset. + References No definition available. + Details
Name: | stn_DisclosureOfReconciliationOfChangesInDeferredTaxLiabilityAssetExplanatory
Namespace Prefix: | stn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reconciliation of effective tax rate. + References No definition available. + Details
Name: | stn_DisclosureOfReconciliationOfEffectiveTaxRateExplanatory
Namespace Prefix: | stn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure representing major components of tax expense income. + References No definition available. + Details
Name: | stn_DisclosureRepresentingMajorComponentsOfTaxExpenseIncomeExplanatory
Namespace Prefix: | stn_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block1 [abstract] + References No definition available. + Details
Name: | stn_TextBlock1Abstract
Namespace Prefix: | stn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration