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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME TAXES |
Schedule of provision for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
Income (loss) before income taxes and equity in earnings (losses) of affiliates | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Canada |  | $ | (19,357) | ​ | $ | (61,704) | ​ | $ | (38,474)
United States | ​ | ​ | 22,275 | ​ | ​ | (49,536) | ​ | ​ | (151,101)
PRC including Hong Kong and Taiwan | ​ | ​ | 193,705 | ​ | ​ | 230,768 | ​ | ​ | 134,752
Others |  | ​ | 159,845 | ​ | ​ | 288,997 | ​ | ​ | (27,479)
​ |  | $ | 356,468 | ​ | $ | 408,525 | ​ | $ | (82,302)
Current tax expense (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Canada |  | $ | (16,707) | ​ | $ | 1,944 | ​ | $ | 972
United States | ​ | ​ | (1,684) | ​ | ​ | 12,570 | ​ | ​ | (16,750)
PRC including Hong Kong and Taiwan | ​ | ​ | 47,528 | ​ | ​ | 55,780 | ​ | ​ | 95,325
Others |  | ​ | 28,132 | ​ | ​ | 4,756 | ​ | ​ | 9,244
​ |  | ​ | 57,269 | ​ | ​ | 75,050 | ​ | ​ | 88,791
Deferred tax expense (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Canada |  | ​ | 10,629 | ​ | ​ | 2,048 | ​ | ​ | (8,799)
United States | ​ | ​ | 1,996 | ​ | ​ | (4,176) | ​ | ​ | (31,637)
PRC including Hong Kong and Taiwan | ​ | ​ | 500 | ​ | ​ | (724) | ​ | ​ | (70,231)
Others |  | ​ | 2,959 | ​ | ​ | (12,697) | ​ | ​ | 5,300
​ |  | ​ | 16,084 | ​ | ​ | (15,549) | ​ | ​ | (105,367)
Total income tax expense (benefit) | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Canada |  | ​ | (6,078) | ​ | ​ | 3,992 | ​ | ​ | (7,827)
United States | ​ | ​ | 312 | ​ | ​ | 8,394 | ​ | ​ | (48,387)
PRC including Hong Kong and Taiwan | ​ | ​ | 48,028 | ​ | ​ | 55,056 | ​ | ​ | 25,094
Others |  | ​ | 31,091 | ​ | ​ | (7,941) | ​ | ​ | 14,544
​ |  | $ | 73,353 | ​ | $ | 59,501 | ​ | $ | (16,576)
Schedule of reconciliation between the provision for income tax computed by applying Canadian federal and provincial statutory tax rates to income before income taxes and the actual provision and benefit for income taxes | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31, |
​ |  | 2022 |  | 2023 |  | 2024 |
Combined federal and provincial income tax rate |  | 27 | % | 27 | % | 27 | %
Effect of permanent difference | ​ | (3) | ​ | (15) | ​ | 13 | ​
Effect of different tax rate on earnings in other jurisdictions | ​ | 1 | ​ | (4) | ​ | (6) | ​
Effect of tax holiday | ​ | (1) | ​ | (1) | ​ | — | ​
Effect of true-up | ​ | (2) | ​ | — | ​ | 9 | ​
Effect of cross-border tax | ​ | — | ​ | 1 | ​ | (2) | ​
Tax credits | ​ | — | ​ | — | ​ | 8 | ​
Change in valuation allowance | ​ | (1) | ​ | 7 | ​ | (29) | ​
​ | ​ | 21 | % | 15 | % | 20 | %
Schedule of aggregate amount and per share effect of the tax holiday | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
The aggregate amount |  | $ | 2,520 | ​ | $ | 3,043 | ​ | $ | 41
Per share — basic |  | $ | 0.04 | ​ | $ | 0.05 | ​ | $ | 0.01
Per share — diluted |  | ​ | 0.04 | ​ | ​ | 0.04 | ​ | ​ | 0.01
Schedule of components of the deferred tax assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | December 31, |  | December 31,
​ | ​ | 2023 | ​ | 2024
Deferred tax assets: | ​ | ​ | ​ | ​ | ​ | ​
Accrued warranty costs |  | $ | 12,944 | ​ | $ | 11,200
Allowance for credit losses |  | ​ | 14,728 | ​ | ​ | 14,928
Inventory write-downs |  | ​ | 5,807 |  | ​ | 7,022
Future deductible expenses | ​ | ​ | 28,720 | ​ | ​ | 33,656
Depreciation difference and impairment of property, plant and equipment, project assets, solar power and battery energy storage systems |  | ​ | 18,428 |  | ​ | 40,359
Accrued liabilities |  | ​ | 39 |  | ​ | 10,886
Government subsidies | ​ | ​ | 46,712 | ​ | ​ | 48,473
Net operating losses carryforwards |  | ​ | 131,094 |  | ​ | 233,329
Interest limitations | ​ | ​ | 15,471 | ​ | ​ | 26,199
Others |  | ​ | 62,193 | ​ | ​ | 100,099
Total deferred tax assets, gross |  | ​ | 336,136 | ​ | ​ | 526,151
Valuation allowance |  | ​ | (72,678) | ​ | ​ | (52,651)
Total deferred tax assets, net |  | $ | 263,458 | ​ | $ | 473,500
​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax liabilities: | ​ | ​ | ​ | ​ | ​ | ​
Investments in partnerships |  | $ | 2,261 | ​ | $ | 69,327
Depreciation difference of property, plant and equipment |  | ​ | 34,625 | ​ | ​ | 59,729
Others |  | ​ | 45,942 |  | ​ | 75,776
Total deferred tax liabilities |  | $ | 82,828 |  | $ | 204,832
Net deferred tax assets | ​ | $ | 180,630 | ​ | $ | 268,668
Analysis as: | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets | ​ | ​ | 263,458 | ​ | ​ | 473,500
Deferred tax liabilities |  | ​ | (82,828) | ​ | ​ | (204,832)
Net deferred tax assets |  | $ | 180,630 | ​ | $ | 268,668
Schedule of movement of the valuation allowance | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
Beginning balance |  | $ | 45,682 | ​ | $ | 43,488 | ​ | $ | 72,678
Additions (reversals) |  | ​ | (1,531) | ​ | ​ | 28,819 | ​ | ​ | (19,328)
Foreign exchange effect |  | ​ | (663) | ​ | ​ | 371 | ​ | ​ | (699)
Ending balance |  | $ | 43,488 | ​ | $ | 72,678 | ​ | $ | 52,651
Schedule of movement and balance of the Company's liability for uncertain tax positions (excluding interest and penalties) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Years Ended December 31,
​ |  | 2022 |  | 2023 |  | 2024
Beginning balance |  | $ | 5,863 | ​ | $ | 4,770 | ​ | $ | 4,745
Additions | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 146
Reductions for tax positions from prior years and statute of limitations expirations |  | ​ | (678) | ​ | ​ | (24) | ​ | ​ | (63)
Foreign exchange effect | ​ | ​ | (415) | ​ | ​ | (1) | ​ | ​ | 1
Ending balance |  | $ | 4,770 | ​ | $ | 4,745 | ​ | $ | 4,829

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