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v3.22.1

Income Taxes (Tables) | 12 Months Ended
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Jan. 31, 2022
Notes Tables |
Schedule of Income before Income Tax, Domestic and Foreign |
​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended |  | January 31, |  | January 31, |  | January 31,
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
​ | ​ | ​ | ​ | ​ | ​ | ​
Canada |  | 36,312 |  | 31,307 |  | 19,557
United States |  | 32,338 |  | 26,072 |  | 19,962
Other countries |  | 33,960 |  | 12,990 |  | 8,516
​ |  | 102,610 |  | 70,369 |  | 48,035
Schedule of components of Income Tax Expense (Benefit) |
​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended |  | January 31, |  | January 31, |  | January 31,
​ | ​ | 2022 | ​ | 2021 | ​ | 2020
Current income tax expense | ​ |  | ​ |  | ​ |
Canada |  | 1,817 |  | 1,875 |  | 1,020
United States |  | 8,689 |  | (3,050) |  | 3,496
Other countries |  | 4,308 |  | 4,921 |  | 779
​ |  | 14,814 |  | 3,746 |  | 5,295
Deferred income tax expense (recovery) |  |  |  |  |  |
Canada |  | 8,381 |  | 7,047 |  | 5,008
United States |  | 1,941 |  | 9,537 |  | 1,390
Other countries |  | (8,808) |  | (2,061) |  | (655)
​ |  | 1,514 |  | 14,523 |  | 5,743
​ |  | 16,328 |  | 18,269 |  | 11,038
Schedule of deferred tax assets and liabilities |
​ | ​ | ​ | ​ | ​
​ |  | January 31, |  | January 31,
​ | ​ | 2022 | ​ | 2021
Assets | ​ |  | ​ |
Accrued liabilities not currently deductible |  | 5,408 |  | 4,471
Accumulated net operating losses |  | 10,594 |  | 12,866
Corporate minimum taxes |  | 2,346 |  | 1,596
Difference between tax and accounting basis of property and equipment |  | 12,021 |  | 23,754
Research and development and other tax credits and expenses |  | 1,172 |  | 1,649
Total deferred income tax assets |  | 31,541 |  | 44,336
Liabilities |  |  |  |
Difference between tax and accounting basis of intangible assets |  | (47,255) |  | (45,030)
Difference between tax and accounting basis of property and equipment |  | — |  | —
Other temporary differences |  | (2,886) |  | (2,109)
Total deferred income tax liabilities |  | (50,141) |  | (47,139)
Net deferred income taxes |  | (18,600) |  | (2,803)
Valuation allowance |  | (1,961) |  | (11,365)
Net deferred income taxes, net of valuation allowance |  | (20,561) |  | (14,168)
​ | ​ | ​ | ​ | ​
Schedule of effective income tax rate reconciliation |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Year Ended |  | January 31, |  | January 31, |  | January 31, |
​ | ​ | 2022 | ​ | 2021 | ​ | 2020 |
Income before income taxes | ​ | 102,610 | ​ | 70,369 | ​ | 48,033 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Combined basic Canadian statutory rates |  | 26.5 | % | 26.5 | % | 26.5 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Income tax expense based on the above rates |  | 27,192 |  | 18,648 |  | 12,729 | ​
Increase (decrease) in income taxes resulting from: |  |  |  |  |  |  | ​
Permanent differences |  | 3,467 |  | 875 |  | (673) | ​
Effect of differences between Canadian and foreign tax rates |  | (1,855) |  | (600) |  | (274) | ​
Effect of rate changes on current year timing differences |  | (1,085) |  | (1,063) |  | (609) | ​
Adjustments relating to previous periods |  | (569) |  | (1,034) |  | 94 | ​
Increase (decrease) in accruals for uncertain tax positions |  | (849) |  | 1,289 |  | (1,042) | ​
Valuation allowance |  | (9,102) |  | 254 |  | 692 | ​
Stock based compensation |  | — |  | 100 |  | 352 | ​
Other, including foreign exchange |  | (871) |  | (200) |  | (231) | ​
Income tax expense |  | 16,328 |  | 18,269 |  | 11,038 | ​
Summary of operating loss carryforwards |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Expiry year |  | Canada |  | United States |  | EMEA |  | Asia Pacific |  | Total
2023 | ​ | — | ​ | — | ​ | — | ​ | 49 | ​ | 49
2024 | ​ | — | ​ | — | ​ | — | ​ | 186 | ​ | 186
2025 |  | — |  | — |  | 40 |  | 67 |  | 107
2026 |  | — |  | — |  | — |  | — |  | —
2027 |  | — |  | 417 |  | — |  | 352 |  | 769
Thereafter |  | 8,022 |  | 1,473 |  | 33,054 |  | 1,553 |  | 44,102
​ |  | 8,022 |  | 1,890 |  | 33,094 |  | 2,207 |  | 45,213
Schedule of unrecognized tax benefits roll forward |
​ | ​ | ​ | ​ | ​
​ |  | January 31, |  | January 31,
​ | ​ | 2022 | ​ | 2021
Liability, beginning of year | ​ | 8,393 | ​ | 6,650
Gross increases – current period |  | 333 |  | 2,502
Lapsing due to statutes of limitations |  | (1,372) |  | (759)
Liability, end of year |  | 7,354 |  | 8,393

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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32639-109319 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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