v3.10.0.1
Other Expense (Tables)
 9 Months Ended
Sep. 30, 2018
Other Liabilities Disclosure [Abstract]  
Components of Other Expense
The components of other expense are as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2018
 
2017
 
2018
 
2017
 
$
 
$
 
$
 
$
Freight tax provision
(2,050
)
 
 
(1,864
)
 
 
(10,014
)
 
 
(6,296
)
 
Foreign exchange gain
1,251

 
 
81

 
 
6,025

 
 
151

 
Other income
—

 
 
15

 
 
49

 
 
227

 
Total
(799
)
 
 
(1,768
)
 
 
(3,940
)
 
 
(5,918
)
 
Unrecognized Tax Benefits Roll Forward
The following reflects the changes in the Company’s potential tax on freight income, recorded in other long-term liabilities, from January 1, 2018 to September 30, 2018:
 
2018
 
$
Balance of unrecognized tax benefits as at January 1
26,054

 
    Increases for positions related to the current period
2,099

 
    Changes for positions taken in prior periods
1,852

 
    Decreases related to statute of limitations
(93
)
 
Balance of unrecognized tax benefits as at September 30
29,912