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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Income Taxes [Abstract] |
Provision for income taxes | The provision for income taxes has been computed as follows:
| Years Ended December 31
| 2021 |  | 2020 |
Net income (loss) before income taxes | $ | 1,694,840 |  | $ | (2,599,357) |
Expected income taxes at the statutory rate of 25.12% (2020 – 25.42%) | 425,744 |  | (660,757) |
(Increase) decrease in income tax recovery resulting from: |  |
Share-based compensation | 1,605 |  | 1,834 |
Effect of foreign exchange | (841) |  | 1,017 |
Effect of change in income tax rates | (65) |  | 10,969 |
Effect of rate adjustments for foreign jurisdictions | (21,746) |  | 22,375 |
Effect of change in deferred tax benefit not recognized | (325,295) |  | 444,117 |
Effect of U.S. tax change | — |  | 19,807 |
Adjustments and assessments | 1,838 |  | 245 |
Income tax expense (recovery) | $ | 81,240 |  | $ | (160,393) |
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, 2021 | Recognized in Net Income |  |  | Foreign Currency Translation Adjustment | December 31, 2021
Taxable temporary differences: |  |  |  |  |  |
Petroleum and natural gas properties | $ | (502,625) |  | $ | (257,800) |  |  |  | $ | (154) |  | $ | (760,579) |
Financial derivatives | — |  | — |  |  |  | — |  | — |
Other | (22,377) |  | 624 |  |  |  | 137 |  | (21,616) |
Deductible temporary differences: |  |  |  |  |  |
Asset retirement obligations | 187,840 |  | (2,436) |  |  |  | (68) |  | 185,336 |
Financial derivatives | 5,410 |  | 26,082 |  |  |  | — |  | 31,492 |
Non-capital losses | 241,514 |  | 104,479 |  |  |  | (3,109) |  | 342,884 |
Finance costs | 3,705 |  | 49,083 |  |  |  | 2,239 |  | 55,027 |
Net deferred income tax liability(1) | $ | (86,533) |  | $ | (79,968) |  |  |  | $ | (955) |  | $ | (167,456) |
(1)Non-capital loss carry-forwards at December 31, 2021 totaled $2.0 billion and expire from 2033 to 2039.
As at | January 1, 2020 | Recognized in Net Loss |  |  | 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 |
Finance costs | 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 $2.2 billion and expire from 2034 to 2040.

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