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TRADE ACCOUNTS RECEIVABLE | 12 Months Ended
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Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract] |
TRADE ACCOUNTS RECEIVABLE | TRADE ACCOUNTS RECEIVABLE:
| December 31, 2017 |  |  | January 1, 2017 |
Trade accounts receivable | $ | 248,419 |  |  | $ | 283,322 |
Allowance for doubtful accounts | (5,054 | ) |  | (5,589 | )
| $ | 243,365 |  |  | $ | 277,733 |
As at December 31, 2017, trade accounts receivables being serviced under a receivables purchase agreement amounted to $92.8 million (January 1, 2017 - $80.5 million). The receivables purchase agreement, which allows for the sale of a maximum of $175 million of accounts receivables at any one time, expires on June 26, 2018, subject to annual extensions. The difference between the carrying amount of the receivables sold under the agreement and the cash received at the time of transfer was $1.7 million for fiscal 2017 (2016 - $0.7 million), and was recorded in bank and other financial charges. The movement in the allowance for doubtful accounts in respect of trade receivables was as follows:
| December 31, 2017 |  |  | January 1, 2017 |
Balance, beginning of fiscal year | $ | (5,589 | ) |  | $ | (4,601 | )
Bad debt recovery (expense) | (3,689 | ) |  | 92 |
Write-off of trade accounts receivable | 4,224 |  |  | 524 |
Increase due to business acquisitions | — |  |  | (1,604 | )
Balance, end of fiscal year | $ | (5,054 | ) |  | $ | (5,589 | )

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- Definition The disclosure of trade and other receivables. [Refer: Trade and other receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_10_e&doctype=Standard -URIDate 2017-03-09 + Details
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