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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Components of loss before recovery of income taxes | The components of Loss before benefit from income taxes for 2019, 2018 and 2017 consist of:
(in millions) |  | 2019 |  | 2018 |  | 2017
Domestic |  | $ | (2,396 | ) |  | $ | (1,475 | ) |  | $ | (2,032 | )
Foreign |  | 559 |  |  | (2,679 | ) |  | 291 |
|  | $ | (1,837 | ) |  | $ | (4,154 | ) |  | $ | (1,741 | )
Components of benefits from income taxes | The components of Benefit from income taxes for 2019, 2018 and 2017 consist of:
(in millions) |  | 2019 |  | 2018 |  | 2017
Current: |  |  |  |  |  |
Domestic |  | $ | (12 | ) |  | $ | — |  |  | $ | (20 | )
Foreign |  | (116 | ) |  | (327 | ) |  | (146 | )
|  | (128 | ) |  | (327 | ) |  | (166 | )
Deferred: |  |  |  |  |  |
Domestic |  | (5 | ) |  | 17 |  |  | (2 | )
Foreign |  | 187 |  |  | 320 |  |  | 4,313 |
|  | 182 |  |  | 337 |  |  | 4,311 |
|  | $ | 54 |  |  | $ | 10 |  |  | $ | 4,145 |
Reconciliation of reported recovery of income taxes from the expected amount calculated by applying the Canadian statutory rate to income before recovery of income taxes | The Benefit from income taxes differs from the expected amount calculated by applying the Company’s Canadian statutory rate of 26.9% to Loss before benefit from income taxes for 2019, 2018 and 2017 as follows:
(in millions) |  | 2019 |  | 2018 |  | 2017
Loss before benefit from income taxes |  | $ | (1,837 | ) |  | $ | (4,154 | ) |  | $ | (1,741 | )
Benefit from income taxes |  |  |  |  |  |
Expected benefit from income taxes at Canadian statutory rate |  | $ | 494 |  |  | $ | 1,117 |  |  | $ | 468 |
Non-deductible amount of share-based compensation |  | (7 | ) |  | (10 | ) |  | (37 | )
Adjustments to tax attributes |  | (99 | ) |  | (4 | ) |  | (242 | )
Impact of changes in enacted income tax rates |  | — |  |  | — |  |  | 747 |
Change in valuation allowance related to foreign tax credits and NOLs |  | 21 |  |  | (3 | ) |  | 139 |
Change in valuation allowance on Canadian deferred tax assets and tax rate changes |  | (142 | ) |  | (875 | ) |  | (360 | )
Change in uncertain tax positions |  | (350 | ) |  | (47 | ) |  | (65 | )
Foreign tax rate differences |  | 186 |  |  | (3 | ) |  | 933 |
Non-deductible portion of Goodwill impairments |  | — |  |  | (488 | ) |  | (139 | )
Tax differences on divestitures of businesses |  | — |  |  | — |  |  | 203 |
Tax benefit on intra-entity transfers |  | — |  |  | 356 |  |  | 2,480 |
Other |  | (49 | ) |  | (33 | ) |  | 18 |
|  | $ | 54 |  |  | $ | 10 |  |  | $ | 4,145 |
Schedule of tax effect of major items recorded as deferred tax assets and liabilities | Deferred tax assets and liabilities as of December 31, 2019 and 2018 consist of:
(in millions) |  | 2019 |  | 2018
Deferred tax assets: |  |  |  |
Tax loss carryforwards |  | $ | 2,911 |  |  | $ | 2,886 |
Provisions |  | 641 |  |  | 519 |
Research and development tax credits |  | 155 |  |  | 143 |
Scientific Research and Experimental Development pool |  | 52 |  |  | 52 |
Tax credit carryforwards |  | 25 |  |  | 46 |
Deferred revenue |  | 5 |  |  | 4 |
Unrealized FX on U.S. dollar debt and other financing cost |  | 94 |  |  | 262 |
Prepaid expenses |  | 41 |  |  | 44 |
Share-based compensation |  | 19 |  |  | 24 |
Other |  | 23 |  |  | — |
Total deferred tax assets |  | 3,966 |  |  | 3,980 |
Less valuation allowance |  | (2,831 | ) |  | (2,913 | )
Net deferred tax assets |  | 1,135 |  |  | 1,067 |
Deferred tax liabilities: |  |  |  |
Intangible assets |  | 53 |  |  | 163 |
Plant, equipment and technology |  | 56 |  |  | 55 |
Outside basis differences |  | 41 |  |  | 29 |
Other |  | — |  |  | 29 |
Total deferred tax liabilities |  | 150 |  |  | 276 |
Net deferred tax asset (liability) |  | $ | 985 |  |  | $ | 791 |
Summary of open tax years by jurisdiction |
Jurisdiction: |  | Open Years
United States - Federal |  | 2014 - 2018
Canada |  | 2005 - 2018
Germany |  | 2013 - 2018
France |  | 2013 - 2018
China |  | 2015 - 2018
Ireland |  | 2015 - 2018
Netherlands |  | 2018
Australia |  | 2011 - 2018
Reconciliation of the beginning and ending amounts of unrecognized tax benefits | The following table presents a reconciliation of the unrecognized tax benefits for 2019, 2018 and 2017:
(in millions) |  | 2019 |  | 2018 |  | 2017
Balance, beginning of year |  | $ | 654 |  |  | $ | 598 |  |  | $ | 423 |
Additions based on tax positions related to the current year |  | 361 |  |  | 18 |  |  | 145 |
Additions for tax positions of prior years |  | 63 |  |  | 55 |  |  | 57 |
Reductions for tax positions of prior years |  | (58 | ) |  | (11 | ) |  | (18 | )
Lapse of statute of limitations |  | (18 | ) |  | (6 | ) |  | (9 | )
Balance, end of year |  | $ | 1,002 |  |  | $ | 654 |  |  | $ | 598 |

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