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Income Taxes (Tables)

12 Months Ended

Jun. 30, 2011

Income Taxes

Schedule Of Income Before Provision For Income Tax

		Year Ended June 30,
		2011				2010				2009
Domestic income		$	6,686			$	45,954			$	28,493
Foreign income			125,986				44,569				52,284
Income before income taxes		$	132,672			$	90,523			$	80,777

Components Of Provision For Income Tax

		Year Ended June 30,
		2011				2010				2009
Current income taxes:
Domestic		$	3,340			$	2,649			$	5,450
Foreign			23,908				22,881				28,252
			27,248				25,530				33,702
Deferred income taxes (recoveries):
Domestic			1,351				16,001				(60	)
Foreign			(19,130	)			(40,220	)			(9,854	)
			(17,779	)			(24,219	)			(9,914	)
Provision for income taxes		$	9,469			$	1,311			$	23,788

Reconciliation Of Federal And Provincial Income Tax Rate With Effective Income Tax Rate

		Year Ended June 30,
		2011				2010				2009
Expected statutory rate			29.25	%			32.50	%			33.25	%
Expected provision for income taxes		$	38,807			$	29,420			$	26,858
Effect of permanent differences			2,590				(2,669	)			(4,850	)
Effect of foreign tax rate differences			(10,258	)			(8,275	)			(7,296	)
Effect of change in tax rates			2,001				(6,768	)			(1,540	)
Change in valuation allowance			(4,840	)			814				6,823
Difference in tax filings from provision			(3,344	)			1,590				177
Amortization of deferred charges			8,535				—				—
Withholding taxes and other items			(7,297	)			8,401				3,616
Impact of internal reorganization of subsidiaries and integration of acquisitions			(16,725	)			(21,202	)			—
		$	9,469			$	1,311			$	23,788

Components Of Deferred Tax Assets And Liabilities

		June 30,
		2011				2010
Deferred tax assets
Non-capital loss carryforwards		$	68,870			$	63,589
Capital loss carryforwards			2,832				—
Undeducted scientific research and development expenses			8,615				7,859
Depreciation and amortization			11,895				15,510
Restructuring costs and other reserves			8,112				10,690
Other			22,373				22,923
Total deferred tax asset			122,697				120,571
Valuation allowance			(40,955	)			(56,448	)
Deferred tax liabilities
Scientific research and development tax credits			(6,304	)			(8,252	)
Deferred credits			(906	)			(861	)
Acquired intangibles			(33,029	)			(11,028	)
Intercompany debt reserve			—				(22,418	)
Other			(15,058	)			(12,745	)
Deferred tax liabilities			(55,297	)			(55,304	)
Net deferred tax asset (liability)		$	26,445			$	8,819
Comprised of:
Current assets		$	27,861			$	20,242
Long-term assets			42,737				30,420
Current liabilities			(624	)			(28,384	)
Long-term liabilities			(43,529	)			(13,459	)
		$	26,445			$	8,819

Changes In Balance Of Gross Unrecognized Tax Benefits (Including Interest And Penalties)

Unrecognized tax benefits as of July 1, 2009			91,353
Increases on account of current year positions			540
Increases on account of prior year positions*			22,429
Decreases due to settlements with tax authorities			(671	)
Decreases due to lapses of statutes of limitations			(6,153	)
Unrecognized tax benefits as of July 1, 2010			107,498
Increases on account of current year positions			11,601
Increases on account of prior year positions*			21,661
Decreases due to settlements with tax authorities			(2,500	)
Decreases due to lapses of statutes of limitations			(5,368	)
Unrecognized tax benefits as of June 30, 2011		$	132,892

* Included in these balances as of June 30, 2011, are acquired balances of $12.3 million, relating to the acquisition of StreamServe and $4.5 million relating to the acquisition of Metastorm.

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References

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