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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Net Deferred Tax Assets And Liabilities [Abstract] |
Schedule of Provision for Income Taxes | A reconciliation of the difference for the years ended December 31, is as follows:
|  | 2017 |  |  | 2016 |
Loss before income taxes | $ |  | (232,057 | ) | $ |  | (308,586 | )
Federal and provincial statutory rates |  |  | 27 | % |  |  | 27 | %
Tax at statutory rates | $ |  | (62,655 | ) | $ |  | (83,318 | )
Adjusted for the effect of: |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 2,672 |  |  |  | 3,473 |
Non-taxable capital gains |  |  | (175 | ) |  |  | (4,461 | )
Income taxed at lower rates |  |  | (42,334 | ) |  |  | (43,232 | )
Impact of foreign tax rates |  |  | (2,814 | ) |  |  | (23,658 | )
Withholding taxes |  |  | 1,165 |  |  |  | 1,638 |
Taxes related to prior years |  |  | (618 | ) |  |  | (1,227 | )
Other |  |  | 4,738 |  |  |  | (2,246 | )
Income tax recovery | $ |  | (100,021 | ) | $ |  | (153,031 | )
Summary of Net Deferred Tax Liability | The net deferred tax liability is comprised of the tax effect of the following temporary differences:
|  | 2017 |  |  | 2016 |
Deferred income tax liability: |  |  |  |  |  |  |  |
Property, plant and equipment and intangibles | $ |  | 454,613 |  | $ |  | 629,967 |
Debt issue costs |  |  | 3,352 |  |  |  | 4,215 |
Other |  |  | 6,709 |  |  |  | 6,159 |
|  |  | 464,674 |  |  |  | 640,341 |
Offsetting of assets and liabilities |  |  | (345,763 | ) |  |  | (465,723 | )
|  |  | 118,911 |  |  |  | 174,618 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Losses (expire from time to time up to 2036) |  |  | 368,133 |  |  |  | 418,253 |
Partnership deferrals |  |  | 335 |  |  |  | 16,447 |
Long-term incentive plan |  |  | 7,935 |  |  |  | 18,270 |
Other |  |  | 11,182 |  |  |  | 12,753 |
|  |  | 387,585 |  |  |  | 465,723 |
Offsetting of assets and liabilities |  |  | (345,763 | ) |  |  | (465,723 | )
|  |  | 41,822 |  |  |  | — |
Net deferred income tax liability | $ |  | 77,089 |  | $ |  | 174,618 |
Summary of Movement in Temporary Differences of Deferred Tax Liabilities | The movement in temporary differences is as follows:
|  | Property, Plant and Equipment and Intangibles |  |  | Partnership Deferrals |  |  | Other Deferred Income Tax Liabilities |  |  | Losses |  |  | Debt Issue Costs |  |  | Long-Term Incentive Plan |  |  | Other Deferred Income Tax Assets |  |  | Net Deferred Income Tax Liability |
Balance, December 31, 2015 |  |  | 637,106 |  |  |  | 12,604 |  |  |  | 4,668 |  |  |  | (335,966 | ) |  |  | 5,802 |  |  |  | (12,477 | ) |  |  | (8,271 | ) |  |  | 303,466 |
Recognized in net loss |  |  | 5,960 |  |  |  | (29,051 | ) |  |  | 1,483 |  |  |  | (88,119 | ) |  |  | (1,587 | ) |  |  | (5,979 | ) |  |  | (4,543 | ) |  |  | (121,836 | )
Recognized in other comprehensive loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,933 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (2,933 | )
Effect of foreign currency exchange differences |  |  | (13,099 | ) |  |  | — |  |  |  | 8 |  |  |  | 8,765 |  |  |  | — |  |  |  | 186 |  |  |  | 61 |  |  |  | (4,079 | )
Balance, December 31, 2016 | $ |  | 629,967 |  | $ |  | (16,447 | ) | $ |  | 6,159 |  | $ |  | (418,253 | ) | $ |  | 4,215 |  | $ |  | (18,270 | ) |  | $ | (12,753 | ) | $ |  | 174,618 |
Recognized in net loss |  |  | (149,489 | ) |  |  | 16,112 |  |  |  | 545 |  |  |  | 24,124 |  |  |  | (863 | ) |  |  | 9,651 |  |  |  | 1,230 |  |  |  | (98,690 | )
Effect of foreign currency exchange differences |  |  | (25,865 | ) |  |  | — |  |  |  | 5 |  |  |  | 25,996 |  |  |  | — |  |  |  | 684 |  |  |  | 341 |  |  |  | 1,161 |
Balance, December 31, 2017 | $ |  | 454,613 |  | $ |  | (335 | ) | $ |  | 6,709 |  | $ |  | (368,133 | ) | $ |  | 3,352 |  | $ |  | (7,935 | ) |  |  | (11,182 | ) | $ |  | 77,089 |
Summary of Reconciliation of Unrecognized Tax Benefits | Reconciliation of Uncertain Tax Positions
|  | 2017 |  |  | 2016 |
Unrecognized tax benefits, beginning of year | $ |  | 1,923 |  | $ |  | 19,618 |
Additions: |  |  |  |  |  |  |  |
Prior year’s tax positions |  |  | 57 |  |  |  | 56 |
Reductions: |  |  |  |  |  |  |  |
Prior year’s tax positions |  |  | — |  |  |  | (17,751 | )
Unrecognized tax benefits, end of year | $ |  | 1,980 |  | $ |  | 1,923 |

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