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INCOME TAXES (Tables)
 12 Months Ended
Dec. 30, 2018
Income Taxes [Abstract]  
Reconciliation of accounting profit multiplied by applicable tax rates and average effective tax rate
The reasons for the difference and the related tax effects are as follows:
 
 
2018

 
2017

 
 
 
 
 
Earnings before income taxes
$
372,134

 
$
376,816

Applicable tax rate
26.6
%
 
26.8
%
Income taxes at applicable statutory rate
98,913

 
101,100

 
 
 
 
 
(Decrease) increase in income taxes resulting from:
 
 
 
 
Effect of different tax rates on earnings of foreign subsidiaries
(96,013
)
 
(89,722
)
 
Income tax recovery and other adjustments related to prior taxation years
979

 
(1,676
)
 
Effect of changes in tax rates
2,048

 
(1,633
)
 
Effect of revaluation of deferred income taxes on intangible assets
—

 
(62,228
)
 
Non-recognition of tax benefits related to tax losses and temporary differences
17,169

 
62,488

 
Effect of non-deductible expenses and other
(1,736
)
 
6,153

Total income tax expense
$
21,360

 
$
14,482

Average effective tax rate
5.7
%
 
3.8
%
Major components of tax expense (income)
The details of income tax expense are as follows:
 
 
2018

 
2017

 
 
 
 
 
Current income taxes, includes an expense of $3,535
 
 
 
  (2017 - recovery of $1,368) relating to prior taxation years
$
12,488

 
$
9,587

 
 
 
 
Deferred income taxes:
 
 
 
 
Changes in tax rates
2,048

 
(1,633
)
 
Revaluation of deferred income taxes on intangible assets
—

 
(62,228
)
 
Origination and reversal of temporary differences
(7,789
)
 
6,576

 
Non-recognition of tax benefits related to tax losses and temporary differences
17,169

 
62,488

 
Recognition of tax benefits relating to prior taxation years
(2,556
)
 
(308
)
 
8,872

 
4,895

Total income tax expense
$
21,360

 
$
14,482
Disclosure of temporary difference, unused tax losses and unused tax credits
Significant components of the Company’s deferred income tax assets and liabilities relate to the following temporary differences and unused tax losses:
 
 
December 30, 2018

 
December 31, 2017

 
 
 
Deferred income tax assets:
 
 
 
 
Non-capital losses
$
85,800

 
$
75,433

 
Non-deductible reserves and accruals
11,395

 
5,712

 
Property, plant and equipment
9,227

 
9,629

 
Other items
6,039

 
6,609

 
 
112,461

 
97,383

 
Unrecognized deferred income tax assets
(85,724
)
 
(67,152
)
Deferred income tax assets
$
26,737

 
$
30,231

 
 
 
 
 
Deferred income tax liabilities:
 
 
 
 
Property, plant and equipment
$
(29,095
)
 
$
(24,239
)
 
Intangible assets
(10,265
)
 
(9,705
)
Deferred income tax liabilities
$
(39,360
)
 
$
(33,944
)
Deferred income taxes
$
(12,623
)
 
$
(3,713
)
The details of changes to deferred income tax assets and liabilities were as follows:
 
 
2018

 
2017

 
 
 
 
 
Balance, beginning of fiscal year, net
$
(3,713
)
 
$
1,500

 
 
 
 
 
Recognized in the statements of earnings:
 
 
 
 
Non-capital losses
10,367

 
31,202

 
Non-deductible reserves and accruals
5,683

 
(41,052
)
 
Property, plant and equipment
(5,267
)
 
(3,062
)
 
Intangible assets
94

 
66,888

 
Other
(532
)
 
1,984

 
Changes in tax rates
(2,048
)
 
1,633

 
Unrecognized deferred income tax assets
(17,169
)
 
(62,488
)
 
 
(8,872
)
 
(4,895
)
 
 
 
 
 
Other
(38
)
 
(318
)
Balance, end of fiscal year, net
$
(12,623
)
 
$
(3,713
)