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Income Taxes (Tables) | 3 Months Ended | 12 Months Ended
--- | --- | ---
Mar. 31, 2022 | Dec. 31, 2021
Income Taxes [Abstract] |  |
Summary Of Components Of Income Tax Expense |
(a) | Income Tax Recognized in Net Earnings
The components of income tax expense were as follows:
Three months ended March 31, |  | 2022 |  |  | 2021 |
Current income taxes |  | $ | 3,363 |  |  | $ | 3,109 |
Deferred income taxes |  |  | 258 |  |  |  | (4,520 | )
|  | $ | 3,621 |  |  | $ | (1,411 | )
| The components of income tax expense were as follows:
Years ended December 31, |  | 2021 |  |  | 2020 |  |  | 2019 |
Current income taxes |  | $ | 13,135 |  |  | $ | (6,872 | ) |  | $ | 31,720 |
Deferred income taxes |  |  | 43,422 |  |  |  | 14,174 |  |  |  | 31,476 |
|  | $ | 56,557 |  |  | $ | 7,302 |  |  | $ | 63,196 |
Summary Of Reconciliation Of Tax Expense |
(b) | Reconciliation of Tax Expense
The provision for income taxes differs from that which would be expected by applying Canadian statutory rates. A reconciliation of the difference is as follows:
Three months ended March 31, |  | 2022 |  |  | 2021 |
Earnings before income taxes |  | $ | 3,252 |  |  | $ | 1,592 |
Canadian statutory rate |  |  | 23.8 | % |  |  | 23.6 | %
Expected income tax provision |  | $ | 775 |  |  | $ | 376 |
Add (deduct): |  |  |  |  |  |  |  |
Exchange rate effects on tax basis |  |  | (1,672 | ) |  |  | (1,485 | )
Earnings taxed in foreign jurisdictions |  |  | 405 |  |  |  | (604 | )
Amounts not deductible for tax purposes |  |  | 164 |  |  |  | 147 |
Impact of accounting for associates and joint ventures |  |  | (68 | ) |  |  | 97 |
Change in recognized deferred tax asset 1 |  |  | 3,924 |  |  |  | — |
Other |  |  | 93 |  |  |  | 58 |
Income taxes from continuing operations |  | $ | 3,621 |  |  | $ | (1,411 | )
| The provision for income taxes differs from that which would be expected by applying Canadian statutory rates. A reconciliation of the difference is as follows:
Years ended December 31, |  | 2021 |  |  | 2020 |  |  | 2019 |
Earnings before income taxes |  | $ | 38,102 |  |  | $ | 95,559 |  |  | $ | 215,324 |
Canadian statutory rate |  |  | 23.8 | % |  |  | 24.4 | % |  |  | 26.5 | %
Expected income tax provision |  | $ | 9,068 |  |  | $ | 23,316 |  |  | $ | 57,061 |
Add (deduct): |  |  |  |  |  |  |  |  |  |  |  |
Exchange rate effects on tax basis |  |  | (2,269 | ) |  |  | (4,007 | ) |  |  | 2,125 |
Earnings taxed in foreign jurisdictions |  |  | 2,313 |  |  |  | (14,505 | ) |  |  | (1,129 | )
Revaluation of Canadian deferred tax assets due to change in statutory rate |  |  | (660 | ) |  |  | 597 |  |  |  | 5,040 |
Withholding tax on dividends received from foreign subsidiaries |  |  | 2,763 |  |  |  | — |  |  |  | — |
Amounts not deductible (taxable) for tax purposes |  |  | 811 |  |  |  | 2,426 |  |  |  | 723 |
Impact of accounting for associates and joint ventures |  |  | (160 | ) |  |  | (530 | ) |  |  | (575 | )
Change in recognized deferred tax assets |  |  | 44,704 |  |  |  | — |  |  |  | — |
Other |  |  | (13 | ) |  |  | 5 |  |  |  | (49 | )
Income tax expense from continuing operations |  | $ | 56,557 |  |  | $ | 7,302 |  |  | $ | 63,196 |
Summary Of Income Tax Relating To Components Of Other Comprehensive Income |  |
Years ended December 31, |  | 2021 |  |  | 2020 |  |  | 2019 |
Deferred Tax |  |  |  |  |  |  |  |  |  |  |  |
Arising on income and expenses recognized in other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Fair value remeasurement of hedging instruments entered into for cash flow hedges |  | $ | 77 |  |  | $ | 186 |  |  | $ | (286 | )
Arising on income and expenses reclassified from other comprehensive income to net earnings: |  |  |  |  |  |  |  |  |  |  |  |
Relating to cash flow hedges |  |  | (53 | ) |  |  | 158 |  |  |  | 276 |
Arising on foreign exchange movement on long-term debt: |  |  |  |  |  |  |  |  |  |  |  |
Relating to net investment hedge |  |  | — |  |  |  | 61 |  |  |  | — |
Total income tax recognized in other comprehensive income |  | $ | 24 |  |  | $ | 405 |  |  | $ | (10 | )
Summary Of Deferred Tax Assets And Liabilities |  | Deferred tax assets and liabilities arise from the following:
|  | Accounting provisions and accruals |  |  | Tax losses |  |  | Long-term assets |  |  | Other |  |  | Exchange rate effects on tax bases |  |  | Cash flow hedges |  |  | Total 1 |
January 1, 2021 |  | $ | 18,058 |  |  | $ | 28,969 |  |  | $ | (73,956 | ) |  | $ | 544 |  |  | $ | (12,799 | ) |  | $ | (8 | ) |  | $ | (39,192 | )
Charged to net earnings |  |  | (10,945 | ) |  |  | (21,808 | ) |  |  | (12,398 | ) |  |  | (572 | ) |  |  | 2,269 |  |  |  | 32 |  |  |  | (43,422 | )
Charged to OCI |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (24 | ) |  |  | (24 | )
Exchange differences |  |  | (91 | ) |  |  | (642 | ) |  |  | 99 |  |  |  | 539 |  |  |  | 54 |  |  |  | — |  |  |  | (41 | )
December 31, 2021 |  | $ | 7,022 |  |  | $ | 6,519 |  |  | $ | (86,255 | ) |  | $ | 511 |  |  | $ | (10,476 | ) |  | $ | — |  |  | $ | (82,679 | )
1 | Net deferred tax liabilities at December 31, 2021 of $82.7 million consist of liabilities of $92.0 million net of assets of $9.3 million.
|  | Accounting provisions and accruals |  |  | Tax losses |  |  | Long-term assets |  |  | Other |  |  | Exchange rate effects on tax bases |  |  | Cash flow hedges |  |  | Total 1 |
January 1, 2020 |  | $ | 19,449 |  |  | $ | 26,082 |  |  | $ | (57,684 | ) |  | $ | 1,330 |  |  | $ | (17,144 | ) |  | $ | 335 |  |  | $ | (27,632 | )
Charged to net earnings |  |  | (2,080 | ) |  |  | 2,661 |  |  |  | (18,003 | ) |  |  | (756 | ) |  |  | 4,007 |  |  |  | — |  |  |  | (14,171 | )
Charged to OCI |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (61 | ) |  |  | — |  |  |  | (344 | ) |  |  | (405 | )
Exchange differences |  |  | 689 |  |  |  | 226 |  |  |  | 1,731 |  |  |  | 31 |  |  |  | 338 |  |  |  | 1 |  |  |  | 3,016 |
December 31, 2020 |  | $ | 18,058 |  |  | $ | 28,969 |  |  | $ | (73,956 | ) |  | $ | 544 |  |  | $ | (12,799 | ) |  | $ | (8 | ) |  | $ | (39,192 | )
1 | Net deferred tax liabilities at December 31, 2020 of $39.2 million consist of liabilities of $87.4 million net of assets of $48.2 million.
Summary Of Deductible Temporary Differences Of Income Tax Expenses |  | The deductible temporary differences consist of:
Years ended December 31, |  | 2021 |  |  | 2020 |
Canadian: |  |  |  |  |  |  |  |
Tax losses |  | $ | 138,408 |  |  | $ | — |
Capital assets |  |  | 22,758 |  |  |  | — |
Accounting provisions & other accruals |  |  | 26,363 |  |  |  | — |
Foreign: |  |  |  |  |  |  |  |
Tax losses |  |  | 38,374 |  |  |  | 49,667 |
|  | $ | 225,903 |  |  | $ | 49,667 |

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