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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Provision for Income Taxes | The provision for income taxes in the consolidated statements of operations represents an effective tax rate different than the Canadian enacted statutory rate of 26.5% (2016 - 26.5%). The differences are as follows:
| 2017 |  | 2016
Expected income tax expense at Canadian statutory rate | $ | 59,907 |  |  | $ | 34,317 |
Increase (decrease) resulting from: |  |  |
Effect of differences in tax rates on transactions in and within foreign jurisdictions and change in tax rates | (27,671 | ) |  | (11,363 | )
Non-controlling interests share of income | 24,708 |  |  | 13,973 |
Allowance for equity funds used during construction | (1,029 | ) |  | (1,100 | )
Capital gain rate differential | (919 | ) |  | (3,612 | )
Goodwill divestiture and permanent basis differences associated with Mountain Water condemnation | 7,059 |  |  | — |
Non-deductible acquisition costs | 18,091 |  |  | 1,996 |
Change in valuation allowance | (1,304 | ) |  | 2,841 |
Tax credits | (8,162 | ) |  | (477 | )
Adjustment relating to prior periods | (30 | ) |  | (711 | )
U.S. tax reform | 22,390 |  |  | — |
Other | 2,154 |  |  | 1,272 |
Income tax expense | $ | 95,194 |  |  | $ | 37,136 |
Income (Loss) Before Taxes | For the years ended December 31, 2017 and 2016, earnings from continuing operations before income taxes consist of the following:
| 2017 |  | 2016
Canadian operations | $ | (3,269 | ) |  | $ | 29 |
U.S. operations | 229,309 |  |  | 129,481 |
| $ | 226,040 |  |  | $ | 129,510 |
Income Tax Expenses (Recovery) Attributable to Income (Loss) | Income tax expense (recovery) attributable to income (loss) consists of:
| Current |  | Deferred |  | Total
Year ended December 31, 2017 |  |  |  |  |
Canada | $ | 4,277 |  |  | $ | (18,390 | ) |  | $ | (14,113 | )
United States | 5,631 |  |  | 103,676 |  |  | 109,307 |
| $ | 9,908 |  |  | $ | 85,286 |  |  | $ | 95,194 |
Year ended December 31, 2016 |  |  |  |  |
Canada | $ | 7,533 |  |  | $ | (10,501 | ) |  | $ | (2,968 | )
United States | 928 |  |  | 39,176 |  |  | 40,104 |
| $ | 8,461 |  |  | $ | 28,675 |  |  | $ | 37,136 |
Tax Effect of Temporary Difference Between Assets and Liability | The tax effect of temporary differences between the financial statement carrying amounts of assets and liabilities and their respective tax bases that give rise to significant portions of the deferred tax assets and deferred tax liabilities as of December 31, 2017 and 2016 are presented below:
| 2017 |  | 2016
Deferred tax assets: |  |  |
Non-capital loss, investment tax credits, currently non-deductible interest expenses, and financing costs | $ | 412,327 |  |  | $ | 459,436 |
Pension and OPEB | 54,744 |  |  | 57,751 |
Acquisition-related costs | 2,008 |  |  | 3,612 |
Environmental obligation | 18,570 |  |  | 25,683 |
Reserves and other non-deductible costs | 38,453 |  |  | 11,390 |
Regulatory liabilities | 193,942 |  |  | 76,315 |
Other | 20,555 |  |  | 14,374 |
Total deferred income tax assets | 740,599 |  |  | 648,561 |
Less valuation allowance | (15,486 | ) |  | (21,656 | )
Total deferred tax assets | 725,113 |  |  | 626,905 |
Deferred tax liabilities: |  |  |
Property, plant and equipment | (838,110 | ) |  | (562,124 | )
Intangible assets | (8,067 | ) |  | (8,035 | )
Outside basis in partnership | (157,463 | ) |  | (187,717 | )
Regulatory accounts | (143,090 | ) |  | (108,506 | )
Financial derivatives | (1,230 | ) |  | (17,649 | )
Other | — |  |  | (1,008 | )
Total deferred tax liabilities | (1,147,960 | ) |  | (885,039 | )
Net deferred tax liabilities | $ | (422,847 | ) |  | $ | (258,134 | )
Consolidated Balance Sheets Classification: |  |  |
Deferred tax assets | $ | 76,972 |  |  | $ | 30,005 |
Deferred tax liabilities | (499,819 | ) |  | $ | (288,139 | )
Net deferred tax liabilities | $ | (422,847 | ) |  | $ | (258,134 | )
Non Capital Losses Carry Forwards | As of December 31, 2017, the Company had non-capital losses carried forward available to reduce future year’s taxable income, which expire as follows:
Year of expiry | Non-capital loss carryforwards
2020 and onwards | $ | 1,247,448 |

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