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Note 18 - Income Taxes (Tables)

12 Months Ended

Jan. 31, 2020

Notes Tables

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

Year Ended			January 31,				January 31,				January 31,
			2020				2019				2018
Canada			19,557				16,715				17,964
United States			19,962				11,077				6,203
Other countries			8,516				11,718				10,581
			48,035				39,510				34,748

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

Year Ended			January 31,				January 31,				January 31,
			2020				2019				2018
Current income tax expense
Canada			1,020				3,037				1,243
United States			3,496				1,298				494
Other countries			779				1,707				4,835
			5,295				6,042				6,572
Deferred income tax expense (recovery)
Canada			5,008				2,531				2,051
United States			1,390				67				1,876
Other countries			(655	)			(407	)			(2,630	)
			5,743				2,191				1,297
			11,038				8,233				7,869

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

			January 31,				January 31,
			2020				2019
Assets
Accrued liabilities not currently deductible			14,838				11,483
Accumulated net operating losses			10,579				11,081
Difference between tax and accounting basis of property and equipment			33,929				–
Research and development and other tax credits and expenses			756				911
Total deferred income tax assets			60,102				23,475
Liabilities
Difference between tax and accounting basis of intangible assets			(41,381	)			(23,974	)
Difference between tax and accounting basis of property and equipment			–				(909	)
Other temporary differences			(1,716	)			(574	)
Total deferred income tax liabilities			(43,097	)			(25,457	)
Net deferred income taxes			17,005				(1,982	)
Valuation allowance			(10,470	)			(9,927	)
Net deferred income taxes, net of valuation allowance			6,535				(11,909	)

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

Year Ended			January 31,				January 31,				January 31,
			2020				2019				2018
Income before income taxes			48,033				39,510				34,748
Combined basic Canadian statutory rates			26.5	%			26.5	%			26.5	%
Income tax expense based on the above rates			12,729				10,470				9,207
Increase (decrease) in income taxes resulting from:
Permanent differences including amortization of intangible assets			(673	)			(133	)			(1,870	)
Effect of differences between Canadian and foreign tax rates			(274	)			(172	)			595
Effect of rate changes on current year timing differences			(609	)			(245	)			(571	)
Adjustments relating to previous periods			94				(973	)			(152	)
Increase (decrease) in accruals for uncertain tax positions			(1,042	)			(515	)			1,954
Valuation allowance			692				(344	)			(1,564	)
Stock based compensation			352				231				(135	)
Deferred tax charges			–				–				179
Other, including foreign exchange			(231	)			(86	)			226
Income tax expense			11,038				8,233				7,869

Summary of Operating Loss Carryforwards [Table Text Block]

Expiry year			Canada				United States				EMEA				Asia Pacific				Total
2021			–				–				–				585				585
2022			–				245				–				264				509
2023			–				253				651				46				950
2024			–				245				126				171				542
2025			–				245				–				–				245
Thereafter			1,609				5,026				42,865				3,070				52,570
			1,609				6,014				43,642				4,136				55,401

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

			January 31,				January 31,
			2020				2019
Liability, beginning of year			7,824				8,977
Gross increases – current period			139				493
Lapsing due to statutes of limitations			(1,313	)			(1,646	)
Liability, end of year			6,650				7,824

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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