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Note 23 - Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2022
Notes Tables |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Income tax expense using a combined statutory rate of 26.5% (2021 - 26.5%) |  | $ | 76,732 |  |  | $ | (40,292 | )
Settlement of long-term incentive arrangement |  |  | - |  |  |  | 125,061 |
Loss on disposal of operations |  |  | 7,110 |  |  |  | - |
Permanent differences |  |  | 2,686 |  |  |  | 2,592 |
Tax effect of flow through entities |  |  | (10,890 | ) |  |  | (8,660 | )
Adjustments to tax liabilities for prior periods |  |  | (1,597 | ) |  |  | 869 |
Changes in liability for unrecognized tax benefits |  |  | 1,617 |  |  |  | (111 | )
Stock-based compensation |  |  | 2,024 |  |  |  | 2,891 |
Foreign, state, and provincial tax rate differential |  |  | 1,875 |  |  |  | (3,532 | )
Change in valuation allowance |  |  | 2,626 |  |  |  | 2,407 |
Acquisition related items |  |  | 10,106 |  |  |  | 1,970 |
Withholding taxes and other |  |  | 2,721 |  |  |  | 2,315 |
Income tax expense |  | $ | 95,010 |  |  | $ | 85,510 |
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Canada |  | $ | 10,112 |  |  | $ | (472,611 | )
United States |  |  | 211,382 |  |  |  | 158,448 |
Foreign |  |  | 68,060 |  |  |  | 162,116 |
Total |  | $ | 289,554 |  |  | $ | (152,047 | )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] |
Income tax expense (recovery) comprises the following: |  |  |  |  |
|  | Year ended December 31, |
|  | 2022 |  |  | 2021 |
Current |  |  |  |  |  |  |  |
Canada |  | $ | 9,390 |  |  | $ | 3,832 |
United States |  |  | 60,101 |  |  |  | 63,212 |
Foreign |  |  | 51,517 |  |  |  | 56,003 |
|  |  | 121,008 |  |  |  | 123,047 |
Deferred |  |  |  |  |  |  |  |
Canada |  |  | (3,006 | ) |  |  | 912 |
United States |  |  | (11,837 | ) |  |  | (31,291 | )
Foreign |  |  | (11,155 | ) |  |  | (7,158 | )
|  |  | (25,998 | ) |  |  | (37,537 | )
Total |  | $ | 95,010 |  |  | $ | 85,510 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] |
The significant components of deferred tax assets and liabilities are as follows: |  |  |  |  |
|  | As at December 31, |
|  | 2022 |  |  | 2021 |
Loss carryforwards and other credits |  | $ | 21,960 |  |  | $ | 19,143 |
Expenses not currently deductible |  |  | 56,385 |  |  |  | 44,012 |
Revenue not currently taxable |  |  | (3,079 | ) |  |  | (6,223 | )
Stock-based compensation |  |  | 3,573 |  |  |  | 543 |
Investments |  |  | 16,269 |  |  |  | 21,782 |
Provision for doubtful accounts |  |  | 9,752 |  |  |  | 9,078 |
Financing fees |  |  | (227 | ) |  |  | (267 | )
Net unrealized foreign exchange losses |  |  | 764 |  |  |  | 442 |
Depreciation and amortization |  |  | (96,044 | ) |  |  | (58,793 | )
Operating leases |  |  | 13,496 |  |  |  | 11,695 |
Less: valuation allowance |  |  | (17,145 | ) |  |  | (15,281 | )
Net deferred tax (liabilities) assets |  | $ | 5,704 |  |  | $ | 26,131 |
Summary of Operating Loss Carryforwards [Table Text Block] |
The Company has pre-tax NOL carryforward balances as follows: |  |  |  |  |  |  |  |  |
|  | Pre-tax loss carryforward |  |  | Pre-tax losses not recognized |  |  | Pre-tax losses recognized |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Canada |  | $ | 4,554 |  |  | $ | 4,664 |  |  | $ | 159 |  |  | $ | 104 |  |  | $ | 4,395 |  |  | $ | 4,560 |
United States |  |  | 5,546 |  |  |  | 1,395 |  |  |  | 929 |  |  |  | 926 |  |  |  | 4,617 |  |  |  | 469 |
Foreign |  |  | 69,884 |  |  |  | 60,891 |  |  |  | 50,120 |  |  |  | 43,003 |  |  |  | 19,764 |  |  |  | 17,888 |
The Company has pre-tax capital loss carryforwards as follows: |  |  |  |  |  |  |  |  |
|  | Pre-tax loss carryforward |  |  | Pre-tax losses not recognized |  |  | Pre-tax losses recognized |
|  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |  |  | 2022 |  |  | 2021 |
Canada |  | $ | 1,482 |  |  | $ | 1,796 |  |  | $ | 1,482 |  |  | $ | 1,796 |  |  | $ | - |  |  | $ | - |
Foreign |  |  | 6,071 |  |  |  | 6,483 |  |  |  | 6,071 |  |  |  | 6,483 |  |  |  | - |  |  |  | - |
Summary of Income Tax Contingencies [Table Text Block] |
|  | 2022 |  |  | 2021 |
Balance, January 1 |  | $ | 4,048 |  |  | $ | 2,344 |
Gross increases for tax positions of current period |  |  | 1,178 |  |  |  | - |
Gross increases for tax positions of prior periods |  |  | 438 |  |  |  | 151 |
Amount recognized on acquisitions |  |  | - |  |  |  | 1,826 |
Reduction for lapses in applicable statutes of limitations |  |  | (44 | ) |  |  | (262 | )
Foreign currency translation |  |  | (153 | ) |  |  | (11 | )
Balance, December 31 |  | $ | 5,467 |  |  | $ | 4,048 |

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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 https://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 https://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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + Details
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- 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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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