XML 61 R44.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jun. 30, 2018
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | The following is a geographical breakdown of income before the provision for income taxes:
| Year Ended June 30,
| 2018 |  | 2017 |  | 2016
Domestic income (loss) | $ | 238,405 |  |  | $ | 110,562 |  |  | $ | (80,066 | )
Foreign income | 147,721 |  |  | 138,989 |  |  | 370,843 |
Income before income taxes | $ | 386,126 |  |  | $ | 249,551 |  |  | $ | 290,777 |
Schedule of Components of Income Tax Expense (Benefit) | The provision for (recovery of) income taxes consisted of the following:
| Year Ended June 30,
| 2018 |  | 2017 |  | 2016
Current income taxes (recoveries): |  |  |  |  |
Domestic | $ | 5,313 |  |  | $ | 12,238 |  |  | $ | (3,119 | )
Foreign | 48,777 |  |  | 82,593 |  |  | 63,862 |
| 54,090 |  |  | 94,831 |  |  | 60,743 |
Deferred income taxes (recoveries): |  |  |  |  |  |  |  |
Domestic | 61,678 |  |  | (851,683 | ) |  | (44,569 | )
Foreign | 28,058 |  |  | (19,512 | ) |  | (9,892 | )
| 89,736 |  |  | (871,195 | ) |  | (54,461 | )
Provision for (recovery of) income taxes | $ | 143,826 |  |  | $ | (776,364 | ) |  | $ | 6,282 |
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,
| 2018 |  | 2017 |  | 2016
Expected statutory rate | 26.5 | % |  | 26.5 | % |  | 26.5 | %
Expected provision for income taxes | $ | 102,323 |  |  | $ | 66,131 |  |  | $ | 77,056 |
Effect of foreign tax rate differences | 2,352 |  |  | 8,647 |  |  | (71,478 | )
Change in valuation allowance | 1,779 |  |  | 520 |  |  | (34,999 | )
Amortization of deferred charges | 4,242 |  |  | 6,298 |  |  | 11,316 |
Effect of permanent differences | 4,332 |  |  | 3,673 |  |  | 10,711 |
Effect of changes in unrecognized tax benefits | 5,543 |  |  | 14,427 |  |  | (264 | )
Effect of withholding taxes | 7,927 |  |  | 3,845 |  |  | 3,457 |
Difference in tax filings from provision | 1,321 |  |  | (7,836 | ) |  | 8,959 |
Effect of U.S. tax reform | 19,037 |  |  | — |  |  | — |
Other Items | (5,030 | ) |  | 4,045 |  |  | 1,524 |
Impact of internal reorganization of subsidiaries | — |  |  | (876,114 | ) |  | — |
| $ | 143,826 |  |  | $ | (776,364 | ) |  | $ | 6,282 |
Schedule 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,
| 2018 |  | 2017
Deferred tax assets |  |  |
Non-capital loss carryforwards | $ | 129,436 |  |  | $ | 109,060 |
Capital loss carryforwards | 417 |  |  | 246 |
Undeducted scientific research and development expenses | 123,114 |  |  | 101,998 |
Depreciation and amortization | 829,369 |  |  | 887,735 |
Restructuring costs and other reserves | 17,202 |  |  | 22,956 |
Deferred revenue | 62,726 |  |  | 75,248 |
Other | 57,461 |  |  | 74,668 |
Total deferred tax asset | $ | 1,219,725 |  |  | $ | 1,271,911 |
Valuation Allowance | $ | (80,924 | ) |  | $ | (58,925 | )
Deferred tax liabilities |  |  |
Scientific research and development tax credits | $ | (13,342 | ) |  | $ | (12,070 | )
Acquired intangibles | — |  |  | — |
Other | (82,668 | ) |  | (79,928 | )
Deferred tax liabilities | $ | (96,010 | ) |  | $ | (91,998 | )
Net deferred tax asset | $ | 1,042,791 |  |  | $ | 1,120,988 |
Comprised of: |  |  |
Long-term assets | 1,122,729 |  |  | 1,215,712 |
Long-term liabilities | (79,938 | ) |  | (94,724 | )
| $ | 1,042,791 |  |  | $ | 1,120,988 |
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, 2016 | $ | 174,485 |
Increases on account of current year positions | 5,675 |
Increases on account of prior year positions | 18,938 |
Decreases due to settlements with tax authorities | (16,332 | )
Decreases due to lapses of statutes of limitations | (8,236 | )
Unrecognized tax benefits as of June 30, 2017 | $ | 174,530 |
Increases on account of current year positions | 6,483 |
Increases on account of prior year positions | 17,794 |
Decreases due to settlements with tax authorities | — |
Decreases due to lapses of statutes of limitations | (20,995 | )
Unrecognized tax benefits as of June 30, 2018 | $ | 177,812 |
Interest and Penalties Related to Liabilities for Income Tax Expense | For the year ended June 30, 2018, 2017 and 2016, we recognized the following amounts as income tax-related interest expense and penalties:
| Year Ended June 30,
| 2018 |  | 2017 |  | 2016
Interest expense | $ | 6,233 |  |  | $ | 13,028 |  |  | $ | 6,534 |
Penalties expense (recoveries) | (191 | ) |  | 438 |  |  | (2,761 | )
Total | $ | 6,042 |  |  | $ | 13,466 |  |  | $ | 3,773 |
Interest Accrued and Penalties Accrued Related to Income Tax Expense | The following amounts have been accrued on account of income tax-related interest expense and penalties:
| As of June 30, 2018 |  | As of June 30, 2017
Interest expense accrued * | $ | 54,058 |  |  | $ | 47,402 |
Penalties accrued * | $ | 2,438 |  |  | $ | 2,160 |
* These balances have been included within "Long-term income taxes payable" within the Consolidated Balance Sheets.

X
- Definition Schedule of interest accrued and penalties accrued related to income tax expense [Table Text Block] + References No definition available. + Details
Name: | otex_ScheduleOfInterestAccruedAndPenaltiesAccruedRelatedToIncomeTaxExpenseTableTextBlock
Namespace Prefix: | otex_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of interest and penalties related to liabilities for income tax expense [Table Text Block] + References No definition available. + Details
Name: | otex_ScheduleOfInterestAndPenaltiesRelatedToLiabilitiesForIncomeTaxExpenseTableTextBlock
Namespace Prefix: | otex_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for 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 and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration