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Income and other taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Taxes [Abstract] |
Components of income tax expense | Income tax expense:
For the years ended December 31 | 2017 |  | 2016 |
Current tax recovery (expense): |  |
Current period before undernoted items | $ | (85,287 | ) | $ | (44,743 | )
Impact of Argentina gas settlement | — |  | (7,800 | )
Adjustments to prior years | (217 | ) | (2,134 | )
| (85,504 | ) | (54,677 | )
Deferred tax recovery (expense): |  |
Origination and reversal of temporary differences | 23,310 |  | 82,838 |
Impact of Argentina gas settlement | — |  | (3,575 | )
Derecognition of non-capital loss carryforwards | — |  | (17,861 | )
Adjustments to prior years | 200 |  | 1,667 |
Change in U.S. tax rate | (36,567 | ) | — |
Change in other jurisdictions tax rates | 734 |  | — |
Other | 2,039 |  | 887 |
| (10,284 | ) | 63,956 |
Total income tax recovery (expense) | $ | (95,788 | ) | $ | 9,279 |
Reconciliation of accounting profit multiplied by applicable tax rates | Income tax expense differs from the amounts that would be obtained by applying the Canadian statutory income tax rate to net income (loss) before income taxes as follows:
For the years ended December 31 | 2017 |  | 2016 |
Income (loss) before income taxes | $ | 470,885 |  | $ | (37,504 | )
Deduct earnings of associate | (75,995 | ) | (19,930 | )
| 394,890 |  | (57,434 | )
Canadian statutory tax rate | 26.5 | % | 26.5 | %
Income tax recovery (expense) calculated at Canadian statutory tax rate | (104,646 | ) | 15,220 |
Increase (decrease) in income tax recovery resulting from: |  |
Impact of income and losses taxed in foreign jurisdictions | 30,223 |  | 34,857 |
Derecognition of non-capital loss carryforwards | — |  | (17,861 | )
Unrecognised loss carryforwards and temporary differences | 20,468 |  | (6,468 | )
Impact of tax rate changes in the U.S. | (36,567 | ) | — |
Impact of tax rate changes in other jurisdictions | 734 |  | — |
Impact of foreign exchange | 3,104 |  | (4,332 | )
Other business taxes | (4,105 | ) | (5,404 | )
Adjustments to prior years | (17 | ) | (467 | )
Other | (4,982 | ) | (6,266 | )
Total income tax recovery (expense) | $ | (95,788 | ) | $ | 9,279 |
Effect of temporary difference, unused tax losses and unused tax credits and analysis of change in deferred income tax liabilities | The tax effect of temporary differences that give rise to deferred income tax liabilities and deferred income tax assets are as follows:
As at |  | Dec 31 2017 |  |  |  | Dec 31 2016 |
| Net |  | Deferred tax assets |  | Deferred tax liabilities |  |  | Net |  | Deferred tax assets |  | Deferred tax liabilities |
Property, plant and equipment | $ | (403,705 | ) | $ | (189,368 | ) | $ | (214,337 | ) |  | $ | (419,982 | ) | $ | (197,931 | ) | $ | (222,051 | )
Repatriation taxes | (87,239 | ) | — |  | (87,239 | ) |  | (85,364 | ) | — |  | (85,364 | )
Other | (11,670 | ) | (3,740 | ) | (7,930 | ) |  | (19,956 | ) | (4,981 | ) | (14,975 | )
| (502,614 | ) | (193,108 | ) | (309,506 | ) |  | (525,302 | ) | (202,912 | ) | (322,390 | )
Non-capital loss carryforwards | 244,576 |  | 244,576 |  | — |  |  | 280,931 |  | 280,931 |  | — |
Share-based compensation | 19,920 |  | 2,946 |  | 16,974 |  |  | 8,590 |  | 935 |  | 7,655 |
Other | 74,027 |  | 47,927 |  | 26,100 |  |  | 82,142 |  | 58,387 |  | 23,755 |
| 338,523 |  | 295,449 |  | 43,074 |  |  | 371,663 |  | 340,253 |  | 31,410 |
Net deferred income tax assets (liabilities) | $ | (164,091 | ) | $ | 102,341 |  | $ | (266,432 | ) |  | $ | (153,639 | ) | $ | 137,341 |  | $ | (290,980 | )
Analysis of the change in deferred income tax assets and liabilities:
|  |  | 2017 |  |  |  |  | 2016 |
| Net |  | Deferred tax assets |  | Deferred tax liabilities |  |  | Net |  | Deferred tax assets |  | Deferred tax liabilities |
Balance, January 1 | $ | (153,639 | ) | $ | 137,341 |  | $ | (290,980 | ) |  | $ | (223,757 | ) | $ | 61,881 |  | $ | (285,638 | )
Deferred income tax recovery (expense) included in net income (loss) | (10,284 | ) | (34,517 | ) | 24,233 |  |  | 63,956 |  | 69,110 |  | (5,154 | )
Impact of U.S. tax rate change in other comprehensive income | (8,621 | ) | (8,621 | ) | — |  |  | — |  | — |  | — |
Deferred income tax recovery (expense) included in other comprehensive income (loss) | 9,295 |  | 8,398 |  | 897 |  |  | 6,597 |  | 6,364 |  | 233 |
Other | (842 | ) | (260 | ) | (582 | ) |  | (435 | ) | (14 | ) | (421 | )
Balance, December 31 | $ | (164,091 | ) | $ | 102,341 |  | $ | (266,432 | ) |  | $ | (153,639 | ) | $ | 137,341 |  | $ | (290,980 | )

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