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Income Taxes (Tables)

12 Months Ended

Jun. 30, 2016

Income Tax Disclosure [Abstract]

Summary of Geographical Income Before Provision for Income Taxes

The following is a geographical breakdown of income before the provision for income taxes:

	Year Ended June 30,
	2016				2015				2014
Domestic income (loss)	$	(80,066	)		$	(26,927	)		$	(11,623	)
Foreign income	370,843				292,971				288,158
Income before income taxes	$	290,777			$	266,044			$	276,535

Summary of Components of Income Tax Expense (Benefit)

The provision for income taxes consisted of the following:

	Year Ended June 30,
	2016				2015				2014
Current income taxes (recoveries):
Domestic	$	(3,119	)		$	(839	)		$	1,424
Foreign	63,862				47,055				69,371
	60,743				46,216				70,795
Deferred income taxes (recoveries):
Domestic	(44,569		)		3,390				5,901
Foreign	(9,892		)		(17,968		)		(18,235		)
	(54,461		)		(14,578		)		(12,334		)
Provision for income taxes	$	6,282			$	31,638			$	58,461

Schedule of Effective Income Tax Rate Reconciliation

A reconciliation of the combined Canadian federal and provincial income tax rate with our effective income tax rate is as follows:

	Year Ended June 30,
	2016				2015				2014
Expected statutory rate	26.5		%		26.5		%		26.5		%
Expected provision for income taxes	$	77,056			$	70,501			$	73,282
Effect of foreign tax rate differences	(71,478		)		(57,017		)		(52,577		)
Change in valuation allowance	(34,999		)		6,617				3,281
Amortization of deferred charges	11,316				10,525				11,307
Effect of permanent differences	10,711				1,321				7,643
Effect of changes in unrecognized tax benefits	(264		)		(1,800		)		13,214
Effect of withholding taxes	3,457				3,045				2,234
Difference in tax filings from provision	8,959				1,657				(2,581		)
Other items	1,524				(3,211		)		2,658
	$	6,282			$	31,638			$	58,461

Components of Deferred Tax Assets and Liabilities

The primary components of the deferred tax assets and liabilities are as follows, for the periods indicated below:

	June 30,
	2016				2015
Deferred tax assets
Non-capital loss carryforwards	$	230,936			$	223,812
Capital loss carryforwards	473				3,470
Undeducted scientific research and development expenses	92,595				80,804
Depreciation and amortization	20,977				25,974
Restructuring costs and other reserves	16,008				17,271
Deferred revenue	72,537				75,067
Other	41,985				47,581
Total deferred tax asset	$	475,511			$	473,979
Valuation allowance	$	(88,208	)		$	(133,459	)
Deferred tax liabilities
Scientific research and development tax credits	$	(11,478	)		$	(6,831	)
Acquired intangibles	(145,891		)		(180,457		)
Other	(68,004		)		(37,292		)
Deferred tax liabilities	$	(225,373	)		$	(224,580	)
Net deferred tax asset	$	161,930			$	115,940
Comprised of:
Long-term assets	241,161				181,587
Long-term liabilities	(79,231		)		(65,647		)
	$	161,930			$	115,940

Summary of Income Tax Contingencies

The aggregate changes in the balance of our gross unrecognized tax benefits (including interest and penalties) were as follows:

Unrecognized tax benefits as of July 1, 2014	$	190,219
Increases on account of current year positions	5,881
Increases on account of prior year positions	1,376
Decreases due to settlements with tax authorities	(3,084		)
Decreases due to lapses of statutes of limitations	(14,143		)
Unrecognized tax benefits as of July 1, 2015	$	180,249
Increases on account of current year positions	4,669
Increases on account of prior year positions	8,366
Decreases due to settlements with tax authorities	(1,147		)
Decreases due to lapses of statutes of limitations	(17,652		)
Unrecognized tax benefits as of June 30, 2016	$	174,485

Interest and Penalties Related to Liabilities for Income Tax Expense

For the years ended June 30, 2016, 2015 and 2014, we recognized the following amounts as income tax-related interest expense and penalties:

		Year Ended June 30,
		2016				2015				2014
Interest expense		$	6,534			$	4,451			$	6,969
Penalties expense (recoveries)		(2,761		)		(2,032		)		287
Total		$	3,773			$	2,419			$	7,256

Interest Accrued and Penalties Accrued Related to Income Tax Expense

As of June 30, 2016 and 2015, the following amounts have been accrued on account of income tax-related interest expense and penalties:

	As of June 30, 2016				As of June 30, 2015
Interest expense accrued *	$	34,476			$	28,827
Penalties accrued *	$	1,615			$	5,040

* These balances have been included within "Long-term income taxes payable" within the Consolidated Balance Sheets.

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