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Income and other taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Taxes [Abstract] |
Components of income tax expense | Income tax expense:
For the years ended December 31 | 2018 |  | 2017 |
Current tax recovery (expense): |  |
Current period before undernoted items | $ | (117,496 | ) | $ | (95,402 | )
Benefit from unrecognised loss carry forwards | 23,860 |  | 10,115 |
Adjustments to prior years | 2,609 |  | (217 | )
| (91,027 | ) | (85,504 | )
Deferred tax recovery (expense): |  |
Origination and reversal of temporary differences | (56,258 | ) | 23,310 |
Adjustments to prior years | (2,331 | ) | 200 |
Change in U.S. tax rate | — |  | (36,567 | )
Change in other jurisdictions tax rates | 35 |  | 734 |
Other | (3,910 | ) | 2,039 |
| (62,464 | ) | (10,284 | )
Total income tax expense | $ | (153,491 | ) | $ | (95,788 | )
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 before income taxes as follows:
For the years ended December 31 | 2018 |  | 2017 |
Income before income taxes | $ | 811,475 |  | $ | 470,885 |
Deduct earnings of associate | (72,001 | ) | (75,995 | )
| 739,474 |  | 394,890 |
Canadian statutory tax rate | 27.0 | % | 26.5 | %
Income tax expense calculated at Canadian statutory tax rate | (199,658 | ) | (104,646 | )
Increase (decrease) in income tax expense resulting from: |  |
Impact of income and losses taxed in foreign jurisdictions | 15,754 |  | 30,223 |
Utilization of unrecognised loss carryforwards and temporary differences | 31,325 |  | 20,468 |
Impact of tax rate changes in the U.S. | — |  | (36,567 | )
Impact of tax rate changes in other jurisdictions | 35 |  | 734 |
Impact of foreign exchange | (173 | ) | 3,104 |
Other business taxes | (7,750 | ) | (4,105 | )
Tax effect of recovery (expenses) that are not taxable (deductible) for tax purposes | 7,015 |  | (4,112 | )
Adjustments to prior years | 278 |  | (17 | )
Other | (317 | ) | (870 | )
Total income tax expense | $ | (153,491 | ) | $ | (95,788 | )
Effect of temporary difference, unused tax losses and unused tax credits and analysis of change in deferred income tax liabilities | Analysis of the change in deferred income tax assets and liabilities:
|  |  | 2018 |  |  |  |  | 2017 |
| Net |  | Deferred tax assets |  | Deferred tax liabilities |  |  | Net |  | Deferred tax assets |  | Deferred tax liabilities |
Balance, January 1 | $ | (164,091 | ) | $ | 102,341 |  | $ | (266,432 | ) |  | $ | (153,639 | ) | $ | 137,341 |  | $ | (290,980 | )
Deferred income tax recovery (expense) included in net income | (62,464 | ) | (44,277 | ) | (18,187 | ) |  | (10,284 | ) | (34,517 | ) | 24,233 |
Impact of U.S. tax rate change in other comprehensive income | — |  | — |  | — |  |  | (8,621 | ) | (8,621 | ) | — |
Deferred income tax recovery included in other comprehensive income | 3,980 |  | 1,253 |  | 2,727 |  |  | 9,295 |  | 8,398 |  | 897 |
Other | 893 |  | 215 |  | 678 |  |  | (842 | ) | (260 | ) | (582 | )
Balance, December 31 | $ | (221,682 | ) | $ | 59,532 |  | $ | (281,214 | ) |  | $ | (164,091 | ) | $ | 102,341 |  | $ | (266,432 | )
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 2018 |  |  | Dec 31 2017
| Net |  | Deferred tax assets |  | Deferred tax liabilities |  |  | Net |  | Deferred tax assets |  | Deferred tax liabilities |
Property, plant and equipment | $ | (425,743 | ) | $ | (212,087 | ) | $ | (213,656 | ) |  | $ | (399,391 | ) | $ | (189,368 | ) | $ | (210,023 | )
Repatriation taxes | (94,446 | ) | — |  | (94,446 | ) |  | (87,239 | ) | — |  | (87,239 | )
Other | (14,930 | ) | (6,700 | ) | (8,230 | ) |  | (11,670 | ) | (3,740 | ) | (7,930 | )
| (535,119 | ) | (218,787 | ) | (316,332 | ) |  | (498,300 | ) | (193,108 | ) | (305,192 | )
Non-capital loss carryforwards | 233,237 |  | 233,237 |  | — |  |  | 244,576 |  | 244,576 |  | — |
Share-based compensation | 10,908 |  | 1,170 |  | 9,738 |  |  | 19,920 |  | 2,946 |  | 16,974 |
Other | 69,292 |  | 43,912 |  | 25,380 |  |  | 69,713 |  | 47,927 |  | 21,786 |
| 313,437 |  | 278,319 |  | 35,118 |  |  | 334,209 |  | 295,449 |  | 38,760 |
Net deferred income tax assets (liabilities) | $ | (221,682 | ) | $ | 59,532 |  | $ | (281,214 | ) |  | $ | (164,091 | ) | $ | 102,341 |  | $ | (266,432 | )

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