XML 68 R41.htm IDEA: XBRL DOCUMENT
v3.20.4

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2020
Income Taxes [Abstract] |
Provision for income taxes | The provision for income taxes has been computed as follows:
| Years Ended December 31
| 2020 |  | 2019 |
Net loss before income taxes | $ | (2,599,357) |  | $ | (78,921) |
Expected income taxes at the statutory rate of 25.42%(1) (2019 – 26.72%) | (660,757) |  | (21,088) |
(Increase) decrease in income tax recovery resulting from: |  |
Share-based compensation | 1,834 |  | 4,247 |
Effect of foreign exchange | 1,017 |  | (8,155) |
Effect of change in income tax rates | 10,969 |  | (6,098) |
Effect of rate adjustments for foreign jurisdictions | 22,375 |  | (27,785) |
Effect of change in deferred tax benefit not recognized | 444,117 |  | (7,563) |
Effect of U.S. tax change | 19,807 |  | — |
Adjustments and assessments | 245 |  | (20) |
Income tax recovery | $ | (160,393) |  | $ | (66,462) |
(1)On October 20, 2020 the Alberta government enacted legislation to decrease the corporate income tax rate from 10% to 8% effective July 1, 2020.
Continuity of net deferred income tax liability | A continuity of the net deferred income tax liability is detailed in the following tables:
As at | January 1, 2020 | Recognized in Net Income |  |  | Foreign Currency Translation Adjustment | December 31, 2020
Taxable temporary differences: |  |  |  |  |  |
Petroleum and natural gas properties | $ | (881,994) |  | $ | 378,321 |  |  |  | $ | 1,048 |  | $ | (502,625) |
Financial derivatives | — |  | — |  |  |  | — |  | — |
Other | (2,403) |  | (18,839) |  |  |  | (1,135) |  | (22,377) |
Deductible temporary differences: |  |  |  |  |  |
Asset retirement obligations | 164,523 |  | 23,432 |  |  |  | (115) |  | 187,840 |
Financial derivatives | 802 |  | 4,608 |  |  |  | — |  | 5,410 |
Non-capital losses | 386,717 |  | (141,468) |  |  |  | (3,735) |  | 241,514 |
Other | 97,047 |  | (85,087) |  |  |  | (8,255) |  | 3,705 |
Net deferred income tax liability (1) | $ | (235,308) |  | $ | 160,967 |  |  |  | $ | (12,192) |  | $ | (86,533) |
(1)Non-capital loss carry-forwards at December 31, 2020 totaled $2,165.2 million and expire from 2034 to 2040.
As at | January 1, 2019 | Recognized in Net Loss |  |  | Foreign Currency Translation Adjustment | December 31, 2019
Taxable temporary differences: |  |  |  |  |  |
Petroleum and natural gas properties | $ | (954,506) |  | $ | 48,995 |  |  |  | $ | 23,517 |  | $ | (881,994) |
Financial derivatives | (21,486) |  | 21,486 |  |  |  | — |  | — |
Other | (3,045) |  | 5,192 |  |  |  | (4,550) |  | (2,403) |
Deductible temporary differences: |  |  |  |  |  |
Asset retirement obligations | 172,359 |  | (7,364) |  |  |  | (472) |  | 164,523 |
Financial derivatives | — |  | 802 |  |  |  | — |  | 802 |
Non-capital losses | 399,699 |  | (1,460) |  |  |  | (11,522) |  | 386,717 |
Finance costs | 96,143 |  | 904 |  |  |  | — |  | 97,047 |
Net deferred income tax liability (1) | $ | (310,836) |  | $ | 68,555 |  |  |  | $ | 6,973 |  | $ | (235,308) |
(1)Non-capital loss carry-forwards at December 31, 2019 totaled $1,714.6 million and expire from 2034 to 2039.

X
- Definition Disclosure Of Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates And Average Effective Tax Rate + References No definition available. + Details
Name: | bte_DisclosureOfReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAndAverageEffectiveTaxRateTableTextBlock
Namespace Prefix: | bte_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Taxes [Abstract] + References No definition available. + Details
Name: | bte_IncomeTaxesAbstract
Namespace Prefix: | bte_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration