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CURRENT AND DEFERRED INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Taxes [Abstract] |
Disclosure of income tax expense differences | The reasons for the differences are as follows:
Years ended December 31 | 2018 |  | 2017 |
| $ |  | $ |
Income before taxes | 8,090 |  | 74,587 |
Statutory tax rate | 27.00 | % | 26.00 | %
Expected income tax | 2,184 |  | 19,392 |
Decrease resulting from: |  |
Permanent differences | 25,408 |  | (17,048 | )
Foreign exchange | (13,714 | ) | 4,806 |
Differences in foreign and future tax rates | (1,086 | ) | 48,167 |
Mining & overseas withholding tax | 4,955 |  | 5,134 |
Expired losses | 2,928 |  | 3,658 |
Restructure | 114,100 |  | — |
Change in estimates in respect of prior years | 1,501 |  | (484 | )
Movement in deferred tax not recognized | (128,066 | ) | (60,540 | )
Other | (89 | ) | 36 |
Total income tax expense | 8,121 |  | 3,121 |
Current tax expense | 8,043 |  | 3,094 |
Deferred tax expense | 78 |  | 27 |
Total income tax expense | 8,121 |  | 3,121 |
Disclosure of temporary difference, unused tax losses and unused tax credits [text block] | The tax effected items that give rise to significant portions of the deferred income tax assets and deferred income tax liabilities for the years ended December 31, 2018 and 2017 are presented below:
|  |  |  |  | Balance as at December 31, 2018
| Net balance at beginning of year |  | Recognized in statement of income |  | Recognized in OCI |  | AMT refund |  | Net |  |  | Deferred tax assets |  | Deferred tax liabilities |
| $ |  | $ |  | $ |  | $ |  | $ |  |  | $ |  | $ |
Marketable securities | (13,205 | ) | 376 |  | 13,867 |  | — |  | 1,038 |  |  | 1,038 |  | — |
Inventory | (7,244 | ) | 3,733 |  | — |  | — |  | (3,511 | ) |  | — |  | (3,511 | )
Property, plant and equipment | (81,294 | ) | (10,452 | ) | — |  | — |  | (91,746 | ) |  | 940 |  | (92,686 | )
Close down and restoration provision | 1,787 |  | 1,567 |  | — |  | — |  | 3,354 |  |  | 3,354 |  | — |
Convertible notes | (4,056 | ) | 1,820 |  | — |  | — |  | (2,236 | ) |  | — |  | (2,236 | )
Carry forward tax loss and tax credits | 21,830 |  | (6,469 | ) | — |  | — |  | 15,361 |  |  | 15,361 |  | — |
Mining and foreign withholding tax | (39,227 | ) | (1,916 | ) | — |  | — |  | (41,143 | ) |  | — |  | (41,143 | )
Executive compensation plans | 2,065 |  | 1,918 |  | — |  | — |  | 3,983 |  |  | 3,983 |  | — |
Deductibility of other taxes | 9,021 |  | 424 |  | — |  | — |  | 9,445 |  |  | 9,445 |  | — |
Other | (4,253 | ) | 8,921 |  | 850 |  | (449 | ) | 5,069 |  |  | 5,200 |  | (131 | )
Net deferred tax (liabilities) assets before set-off | (114,576 | ) | (78 | ) | 14,717 |  | (449 | ) | (100,386 | ) |  | 39,321 |  | (139,707 | )
Offset tax | — |  | — |  | — |  | — |  | — |  |  | (31,798 | ) | 31,798 |
Net deferred tax (liabilities) assets | (114,576 | ) | (78 | ) | 14,717 |  | (449 | ) | (100,386 | ) |  | 7,523 |  | (107,909 | )
10. | CURRENT AND DEFERRED INCOME TAX (Continued)
|  |  |  | Balance as at December 31, 2017
| Net balance at beginning of year |  | Recognized in statement of income |  | Recognized in OCI |  | Net |  |  | Deferred tax assets |  | Deferred tax liabilities |
| $ |  | $ |  | $ |  | $ |  |  | $ |  | $ |
Marketable securities | (16,949 | ) | — |  | 3,744 |  | (13,205 | ) |  | — |  | (13,205 | )
Inventory | (1,984 | ) | (5,260 | ) | — |  | (7,244 | ) |  | — |  | (7,244 | )
Property, plant and equipment | (96,614 | ) | 15,320 |  | — |  | (81,294 | ) |  | 1,016 |  | (82,310 | )
Close down and restoration provision | 3,917 |  | (2,130 | ) | — |  | 1,787 |  |  | 1,787 |  | — |
Convertible notes | (5,497 | ) | 1,441 |  | — |  | (4,056 | ) |  |  |  | (4,056 | )
Carry forward tax loss and tax credits | 20,682 |  | 3,404 |  | (2,256 | ) | 21,830 |  |  | 21,830 |  | — |
Mining and foreign withholding tax | (37,151 | ) | (2,076 | ) | — |  | (39,227 | ) |  | — |  | (39,227 | )
Executive compensation plans | 2,582 |  | (517 | ) | — |  | 2,065 |  |  | 2,065 |  | — |
Deductibility of other taxes | 9,459 |  | (438 | ) | — |  | 9,021 |  |  | 9,021 |  | — |
Other | 5,764 |  | (9,771 | ) | (246 | ) | (4,253 | ) |  | 2,895 |  | (7,148 | )
Net deferred tax (liabilities) assets before set-off | (115,791 | ) | (27 | ) | 1,242 |  | (114,576 | ) |  | 38,614 |  | (153,190 | )
Offset tax | — |  | — |  | — |  | — |  |  | (38,614 | ) | 38,614 |
Net deferred tax (liabilities) assets | (115,791 | ) | (27 | ) | 1,242 |  | (114,576 | ) |  | — |  | (114,576 | )
Disclosure of unrecognized deductible temporary differences for which no deferred tax asset is recognized | Our unrecognized deductible temporary differences and unused tax losses for which no deferred tax asset is recognized consist of the following amounts:
Years ended December 31 | 2018 |  | 2017 |
| $ |  | $ |
Inventory | — |  | 11,237 |
Property, plant and equipment | 3,330 |  | 79,336 |
Close down and restoration provision | 30,677 |  | 38,027 |
Carry forward tax loss and tax credits | 7,962 |  | 396,830 |
Mineral and foreign withholding tax | 567 |  | — |
Other items | 3,883 |  | 75,327 |
Unrecognized deductible temporary differences | 46,419 |  | 600,757 |
Disclosure of estimated tax operating losses available to reduce future taxable income | At December 31, 2018, we had the following estimated tax operating losses available to reduce future taxable income, including both losses for which deferred tax assets are utilized to offset applicable deferred tax liabilities and losses for which deferred tax assets are not recognized as listed in the table above. Losses expire at various dates and amounts between 2019 and 2038.
As at December 31, 2018 | $ |
Argentina | 17,324 |
Mexico | 41,601 |
Peru | 71 |
Canada | 4,256 |
U.S.A. | 9,482 |
Tax operating losses | 72,734 |

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