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Income and other taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Disclosure of income tax [Abstract] |
Disclosure of Major Components of Tax Expense (Income) | These differences result from the following items:
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Consolidated income before income taxes |  | 192,713 |  |  | 68,896 |
Canadian federal and provincial income tax rates |  | 27.00 | % |  | 26.00 | %
Income tax expense at statutory rates |  | 52,033 |  |  | 17,913 |
Increase (decrease) attributable to: |  |  |  |
Effects of different foreign statutory tax rates and tax holidays |  | 4,624 |  |  | (23,358 | )
Non-deductible expenditures |  | 32,507 |  |  | 15,218 |
Losses for which no tax benefit has been recorded |  | 29,551 |  |  | 19,880 |
Benefit of optional tax deductions |  | (9,779 | ) |  | — |
Withholding tax |  | 8,616 |  |  | 5,372 |
Minimum tax |  | 4,960 |  |  | 4,780 |
Change due to foreign exchange |  | 18,111 |  |  | (30,607 | )
Change in accruals for tax audits |  | — |  |  | (649 | )
Changes in estimates of deferred tax assets |  | 6,759 |  |  | 131 |
Non-deductible portion of gains |  | — |  |  | (500 | )
Amounts under provided for in prior years |  | 210 |  |  | (850 | )
Income tax expense |  | 147,592 |  |  | 7,330 |
Current income tax, withholding and other taxes |  | 109,200 |  |  | 27,500 |
Deferred income tax expense (recovery) |  | 38,392 |  |  | (20,170 | )
Income tax expense |  | 147,592 |  |  | 7,330 |
Disclosure of Income Tax by Geographical Jurisdiction | Total income tax expense (recovery) attributable to geographical jurisdiction is as follows:
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Mali |  | 97,399 |  |  | (22,155 | )
Namibia |  | 18,814 |  |  | 13,492 |
Philippines |  | 14,812 |  |  | 12,493 |
Nicaragua |  | 15,231 |  |  | 4,440 |
Canada |  | — |  |  | (188 | )
Other |  | 1,336 |  |  | (752 | )
|  | 147,592 |  |  | 7,330 |
Disclosure of temporary difference, unused tax losses and unused tax credits | The change for the year in the Company’s net deferred tax liability was as follows:
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Balance, beginning of year |  | 54,085 |  |  | 74,072 |
Deferred income tax expense (recovery) |  | 38,392 |  |  | (20,170 | )
Amount charged to OCI |  | — |  |  | 183 |
|  | 38,392 |  |  | (19,987 | )
Balance, end of year |  | 92,477 |  |  | 54,085 |
Represented on the balance sheet as:
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Deferred tax asset |  | (10,907 | ) |  | (27,433 | )
Deferred tax liability |  | 103,384 |  |  | 81,518 |
Balance, end of year |  | 92,477 |  |  | 54,085 |
The composition of the Company’s net deferred income tax (liabilities) assets and deferred tax expense (recovery) is as follows:
|  | Deferred tax (liabilities)/assets |  | Deferred income tax expense/(recovery)
|  | As at December 31, 2018 |  |  | As at December 31, 2017 |  |  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |  |  | $ |  |  | $ |
Operating loss carry-forwards |  | 29,454 |  |  | 58,042 |  |  | 28,588 |  |  | 11,045 |
Current assets and liabilities |  | 5,965 |  |  | 789 |  |  | (5,176 | ) |  | (811 | )
Derivatives |  | — |  |  | 1,857 |  |  | 1,857 |  |  | 1,900 |
Mining interests |  | (147,955 | ) |  | (131,792 | ) |  | 16,163 |  |  | (25,605 | )
Mine restoration provisions |  | 21,897 |  |  | 19,398 |  |  | (2,499 | ) |  | (4,158 | )
Other |  | (1,838 | ) |  | (2,379 | ) |  | (541 | ) |  | (2,358 | )
Deferred tax charged to equity |  | — |  |  | — |  |  | — |  |  | (183 | )
|  | (92,477 | ) |  | (54,085 | ) |  | 38,392 |  |  | (20,170 | )
Disclosure of Unrecognized Temporary Difference, Unused Tax Losses and Unused Tax Credits | The gross amount of the tax losses for which a tax benefit has not been recorded expire as follows:
Year of expiry |  | Canada |  |  | Colombia |  |  | Nicaragua |  |  | Total |
| $ |  |  | $ |  |  | $ |  |  | $ |
2019 |  | — |  |  | — |  |  | 6,955 |  |  | 6,955 |
2020 |  | — |  |  | — |  |  | 20,352 |  |  | 20,352 |
2027 |  | 125 |  |  | — |  |  | — |  |  | 125 |
2028 |  | 568 |  |  | — |  |  | — |  |  | 568 |
2029 |  | 4,536 |  |  | — |  |  | — |  |  | 4,536 |
2030 |  | 10,602 |  |  | — |  |  | — |  |  | 10,602 |
2031 |  | 7,809 |  |  | — |  |  | — |  |  | 7,809 |
2032 |  | 13,200 |  |  | — |  |  | — |  |  | 13,200 |
2033 |  | 5,535 |  |  | — |  |  | — |  |  | 5,535 |
2034 |  | 30,130 |  |  | — |  |  | — |  |  | 30,130 |
2035 |  | 37,226 |  |  | — |  |  | — |  |  | 37,226 |
2036 |  | 40,370 |  |  | — |  |  | — |  |  | 40,370 |
2037 |  | 35,803 |  |  | — |  |  | — |  |  | 35,803 |
2038 |  | 47,892 |  |  | — |  |  | — |  |  | 47,892 |
No expiry |  | — |  |  | 3,490 |  |  | 19,193 |  |  | 22,683 |
Total |  | 233,796 |  |  | 3,490 |  |  | 46,500 |  |  | 283,786 |
The Company has the following unrecognized deferred tax assets:
|  | 2018 |  |  | 2017 |
|  | $ |  |  | $ |
Capital and non-capital tax losses |  | 135,533 |  |  | 112,886 |
Current assets |  | 253 |  |  | 111 |
Debt and share issue costs |  | 361 |  |  | 864 |
Mine restoration provisions |  | 14,816 |  |  | 11,470 |
Mining interests and other |  | 21,991 |  |  | 2,769 |
Long-term debt |  | — |  |  | 7,805 |
|  | 172,954 |  |  | 135,905 |

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