XML 59 R44.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Note 14 - Income Tax (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | 2018 |  |  | 2017 |
Combined statutory rate |  |  | 26.5 | % |  |  | 26.5 | %
Nondeductible expenses |  |  | 2.5 |  |  |  | 2.1 |
Tax effect of flow through entities |  |  | (1.4 | ) |  |  | (1.1 | )
Impact of changes in foreign exchange rates |  |  | 0.2 |  |  |  | 0.5 |
Adjustments to tax liabilities for prior periods |  |  | 0.2 |  |  |  | 0.9 |
Effect of changes in enacted US federal tax rate |  |  | - |  |  |  | 7.5 |
Effect of changes in enacted tax rate in other jurisdictions |  |  | (0.7 | ) |  |  | - |
Changes in liability for unrecognized tax benefits |  |  | (0.3 | ) |  |  | (0.4 | )
Stock-based compensation |  |  | 0.9 |  |  |  | 0.6 |
Foreign, state, and provincial tax rate differential |  |  | (0.2 | ) |  |  | 2.6 |
Change in valuation allowance |  |  | (0.1 | ) |  |  | (0.9 | )
Contingent acquisition consideration |  |  | 1.2 |  |  |  | 1.0 |
Other |  |  | 0.5 |  |  |  | 0.4 |
Effective income tax rate |  |  | 29.3 | % |  |  | 39.7 | %
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | 2018 |  |  | 2017 |
Canada |  | $ | 21,627 |  |  | $ | 21,814 |
United States |  |  | 40,097 |  |  |  | 33,597 |
Foreign |  |  | 120,110 |  |  |  | 100,570 |
Total |  | $ | 181,834 |  |  | $ | 155,981 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
|  | 2018 |  |  | 2017 |
Current |  |  |  |  |  |  |  |
Canada |  | $ | 5,134 |  |  | $ | 4,031 |
United States |  |  | 1,768 |  |  |  | 3,235 |
Foreign |  |  | 40,221 |  |  |  | 36,310 |
|  |  | 47,123 |  |  |  | 43,576 |
Deferred |  |  |  |  |  |  |  |
Canada |  |  | 1,689 |  |  |  | 3,185 |
United States |  |  | 10,732 |  |  |  | 20,657 |
Foreign |  |  | (6,284 | ) |  |  | (5,511 | )
|  |  | 6,137 |  |  |  | 18,331 |
Total |  | $ | 53,260 |  |  | $ | 61,907 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
|  | 2018 |  |  | 2017 |
Loss carry-forwards and other credits |  | $ | 19,056 |  |  | $ | 37,869 |
Expenses not currently deductible |  |  | 31,508 |  |  |  | 34,265 |
Revenue not currently taxable |  |  | (8,416 | ) |  |  | (15,227 | )
Stock-based compensation |  |  | 157 |  |  |  | 525 |
Investments |  |  | 10,628 |  |  |  | 11,290 |
Provision for doubtful accounts |  |  | 4,871 |  |  |  | 4,221 |
Financing fees |  |  | (83 | ) |  |  | 162 |
Net unrealized foreign exchange losses |  |  | 126 |  |  |  | (634 | )
Depreciation and amortization |  |  | (42,257 | ) |  |  | (32,035 | )
Less: valuation allowance |  |  | (8,945 | ) |  |  | (11,079 | )
Net deferred income tax asset |  | $ | 6,645 |  |  | $ | 29,357 |
Summary of Operating Loss Carryforwards [Table Text Block] |
|  | Pre-tax loss carry forward |  |  | Pre-tax losses not recognized |  |  | Pre-tax losses recognized |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Canada |  | $ | 16,249 |  |  | $ | 30,904 |  |  | $ | 27 |  |  | $ | 24 |  |  | $ | 16,222 |  |  | $ | 30,880 |
United States |  |  | 1,315 |  |  |  | 47,720 |  |  |  | 921 |  |  |  | 915 |  |  |  | 394 |  |  |  | 46,805 |
Foreign |  |  | 39,147 |  |  |  | 50,512 |  |  |  | 27,363 |  |  |  | 30,705 |  |  |  | 11,784 |  |  |  | 19,807 |
|  | Pre-tax loss carry forward |  |  | Pre-tax losses not recognized |  |  | Pre-tax losses recognized |
|  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Canada |  | $ | 2,208 |  |  | $ | 1,881 |  |  | $ | 1,869 |  |  | $ | 1,567 |  |  | $ | 339 |  |  | $ | 314 |
United States |  |  | 1,698 |  |  |  | 1,671 |  |  |  | 1,698 |  |  |  | 1,671 |  |  |  | - |  |  |  | - |
Foreign |  |  | 6,285 |  |  |  | 7,139 |  |  |  | 6,285 |  |  |  | 7,139 |  |  |  | - |  |  |  | - |
Summary of Income Tax Contingencies [Table Text Block] |
|  | 2018 |  |  | 2017 |
Balance, January 1 |  | $ | 1,858 |  |  | $ | 2,292 |
Gross increases for tax positions of prior periods |  |  | 6 |  |  |  | 18 |
Amount recognized on acquisitions |  |  | 289 |  |  |  | - |
Reduction for lapses in applicable statutes of limitations |  |  | (560 | ) |  |  | (628 | )
Foreign currency translation |  |  | (133 | ) |  |  | 176 |
Balance, December 31 |  | $ | 1,460 |  |  | $ | 1,858 |

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. + 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=84230637&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=84230637&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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=84230637&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
Name: | us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319 + Details
Name: | us-gaap_SummaryOfOperatingLossCarryforwardsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_TableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration