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Note 15 - Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Notes Tables

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2023				2022
Income tax expense using combined statutory rate of 26.5% (2022 - 26.5%)		$	53,884			$	51,405
Permanent differences			2,075				584
Adjustments to tax liabilities for prior periods			111				230
Non-deductible stock-based compensation			5,667				4,782
Foreign, state and provincial tax rate differential			(5,420	)			(8,043	)
Other taxes			-				16
Provision for income taxes as reported		$	56,317			$	48,974

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

		2023				2022
Canada		$	34,600			$	32,125
United States			168,738				161,856
Total		$	203,338			$	193,981

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		2023				2022
Current
Canada		$	9,494			$	8,401
United States			64,267				32,585
			73,761				40,986
Deferred
Canada			375				431
United States			(17,819	)			7,557
			(17,444	)			7,988
Total		$	56,317			$	48,974

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		2023				2022
Deferred income tax assets
Loss carry-forwards		$	4,943			$	2,251
Expenses not currently deductible			37,225				31,353
Allowance for credit losses			8,125				4,779
Inventory and other reserves			1,836				3,357
			52,129				41,740
Deferred income tax liabilities
Depreciation and amortization			97,896				86,175
Basis differences of partnerships and other entities			1,919				2,053
Prepaid and other expenses deducted for tax purposes			2,186				1,896
			102,001				90,124
Net deferred income tax asset (liability) before valuation allowance			(49,872	)			(48,384	)
Valuation allowance			1,400				1,017
Net deferred income tax asset (liability)		$	(51,272	)		$	(49,401	)

Summary of Operating Loss Carryforwards [Table Text Block]

		Loss carry forward								Gross losses not recognized								Net
		2023				2022				2023				2022				2023				2022
Canada		$	2,048			$	2,336			$	-			$	-			$	2,048			$	2,336
United States			53,295				24,102				20,360				18,324				32,935				5,778

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.

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

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