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Income Taxes and Deferred Income Taxes - Summary of Components of Deferred Tax (Details) - USD ($) $ in Thousands | May 31, 2021 | May 31, 2020 | May 31, 2019
--- | --- | --- | ---
Deferred assets |  |  |
Operating loss carryforwards - Canada | $ 152,382 | $ 20,512 | $ 9,535
Capital loss carryforwards | 1,350 | 1,854 | 7,028
Intangible assets | 86,541 |  |
Property and equipment | 17,107 |  |
Currently nondeductible interest | 9,491 |  |
Partnership interests | 34,108 |  |
Deferred financing costs | 4,237 | 5,022 |
Investment tax credits and related pool balance | 526 |  |
Other | 26,716 | 1,704 | 1,101
Total Deferred tax assets | 397,579 | 38,129 | 22,743
Less valuation allowance | (265,940) | (4,583) | (4,583)
Net deferred tax assets | 131,639 | 33,546 | 18,160
Deferred tax liabilities |  |  |
Property and equipment | (15,997) | (8,356) | (1,995)
Intangible assets | (376,228) | (69,580) | (73,454)
Convertible Senior Notes Due 2023 | (4,977) | (4,056) | (4,739)
Total deferred tax liabilities | (397,202) | (81,992) | (80,188)
Net deferred tax liability | (265,563) | (48,446) | (62,028)
United States |  |  |
Deferred assets |  |  |
Operating loss carryforwards | 57,320 |  |
Other Countries |  |  |
Deferred assets |  |  |
Operating loss carryforwards | $ 7,801 | $ 9,037 | $ 5,079

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