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Income Taxes (Tables)

12 Months Ended

Jan. 31, 2023

Note 18 - Income Taxes

Schedule of Income before Income Tax, Domestic and Foreign

​

​	​	​	​	​	​	​
​		January 31,		January 31,		January 31,
Year Ended	​	2023	​	2022	​	2021
​	​	​	​	​	​	​
Canada		49,158		36,312		31,307
United States		51,268		32,338		26,072
Other countries		33,302		33,960		12,990
​		133,728		102,610		70,369

​

Schedule of components of Income Tax Expense (Benefit)

​

​	​	​	​	​	​	​
​		January 31,		January 31,		January 31,
Year Ended	​	2023	​	2022	​	2021
Current income tax expense
Canada		9,673		1,817		1,875
United States		13,085		8,689		(3,050)
Other countries		5,490		4,308		4,921
​		28,248		14,814		3,746
Deferred income tax expense (recovery)
Canada		5,059		8,381		7,047
United States		(1,888)		1,941		9,537
Other countries		73		(8,808)		(2,061)
​		3,244		1,514		14,523
​		31,492		16,328		18,269

​

Schedule of deferred tax assets and liabilities

​

​	​	​	​	​
​		January 31,		January 31,
​	​	2023	​	2022
Assets
Accrued liabilities not currently deductible		5,506		5,408
Accumulated net operating losses		7,577		10,594
Corporate minimum taxes		—		2,346
Difference between tax and accounting basis of property and equipment		7,400		12,021
Research and development expenditures and tax credits		3,339		1,172
Total deferred income tax assets		23,822		31,541
Liabilities		​
Difference between tax and accounting basis of intangible assets		(42,958)		(47,255)
Temporary difference on equity derivative		(3,077)		(2,886)
Total deferred income tax liabilities		(46,035)		(50,141)
Net deferred income taxes		(22,213)		(18,600)
Valuation allowance		(1,704)		(1,961)
Net deferred income taxes, net of valuation allowance		(23,917)		(20,561)

​

Schedule of effective income tax rate reconciliation

​

​	​	​	​	​	​	​	​
​		January 31,		January 31,		January 31,
Year Ended	​	2023	​	2022	​	2021
Income before income taxes		133,728		102,610		70,369	​
​	​	​	​	​	​	​	​
Combined basic Canadian statutory rates		26.5	%	26.5	%	26.5	%
​	​	​	​	​	​	​	​
Income tax expense based on the above rates		35,438		27,192		18,648	​
Increase (decrease) in income taxes resulting from:							​
Permanent differences		590		3,467		875	​
Effect of differences between Canadian and foreign tax rates		(1,859)		(1,855)		(600)	​
Effect of rate changes on current year timing differences		(219)		(1,085)		(1,063)	​
Adjustments relating to previous periods		(972)		(569)		(1,034)	​
Increase (decrease) in accruals for uncertain tax positions		(1,181)		(849)		1,289	​
Valuation allowance		(155)		(9,102)		254	​
Stock based compensation		—		—		100	​
Other, including foreign exchange		(150)		(871)		(200)	​
Income tax expense		31,492		16,328		18,269	​

​

Schedule of operating loss carryforwards

​

​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	United	​	​	​	​	​	​
Expiry year		Canada		States		EMEA		Asia Pacific		Total
2024	​	—	​	—	​	—	​	175	​	175
2025		—		—		—		63		63
2026		—		—		—		—		—
2027		—		279		34		449		762
2028		—		138		—		85		223
Thereafter		8,128		882		19,504		385		28,899
​		8,128		1,299		19,538		1,157		30,122

​

Schedule of unrecognized tax benefits roll forward

​

​	​	​	​	​
​		January 31,		January 31,
​	​	2023	​	2022
Liability, beginning of year		7,354		8,393
Gross increases – current period		640		333
Lapsing due to statutes of limitations		(1,874)		(1,372)
Liability, end of year		6,120		7,354

​

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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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