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Income taxes - Tax Effect on Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - CAD CAD in Thousands | Dec. 31, 2017 | Dec. 31, 2016
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Deferred tax assets: |  |
Non-capital loss, investment tax credits, currently non-deductible interest expenses, and financing costs | CAD 412,327 | CAD 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 | 0 | (1,008)
Total deferred tax liabilities | (1,147,960) | (885,039)
Net deferred tax liabilities | (422,847) | (258,134)
Deferred tax assets | 76,972 | 30,005
Deferred tax liabilities | CAD (499,819) | CAD (288,139)

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- Definition Amount of deferred tax liability attributable to taxable temporary differences. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(15)(b)(2)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(15)(2)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(a)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(26)(b)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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