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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
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:
|  | 2018 |  |  | 2017 |
Loss before income taxes | $ |  | (323,596 | ) | $ |  | (232,057 | )
Federal and provincial statutory rates |  |  | 27 | % |  |  | 27 | %
Tax at statutory rates | $ |  | (87,371 | ) | $ |  | (62,655 | )
Adjusted for the effect of: |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 49,455 |  |  |  | 2,672 |
Non-taxable capital gains |  |  | (845 | ) |  |  | (175 | )
Income taxed at lower rates |  |  | — |  |  |  | (42,334 | )
Impact of foreign tax rates |  |  | 4,861 |  |  |  | (2,814 | )
Withholding taxes |  |  | 1,061 |  |  |  | 1,165 |
Taxes related to prior years |  |  | 3,803 |  |  |  | (618 | )
Other |  |  | (290 | ) |  |  | 4,738 |
Income tax recovery | $ |  | (29,326 | ) | $ |  | (100,021 | )
Summary of Net Deferred Tax Liability | The net deferred tax liability is comprised of the tax effect of the following temporary differences:
|  | 2018 |  |  | 2017 |
Deferred income tax liability: |  |  |  |  |  |  |  |
Property, plant and equipment and intangibles | $ |  | 467,109 |  | $ |  | 454,613 |
Debt issue costs |  |  | 3,534 |  |  |  | 3,352 |
Partnership deferrals |  |  | 1,730 |  |  |  | — |
Other |  |  | 5,722 |  |  |  | 6,709 |
|  |  | 478,095 |  |  |  | 464,674 |
Offsetting of assets and liabilities |  |  | (405,316 | ) |  |  | (345,763 | )
|  |  | 72,779 |  |  |  | 118,911 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Losses (expire from time to time up to 2037) |  |  | 423,595 |  |  |  | 368,133 |
Partnership deferrals |  |  | — |  |  |  | 335 |
Long-term incentive plan |  |  | 6,849 |  |  |  | 7,935 |
Other |  |  | 11,752 |  |  |  | 11,182 |
|  |  | 442,196 |  |  |  | 387,585 |
Offsetting of assets and liabilities |  |  | (405,316 | ) |  |  | (345,763 | )
|  |  | 36,880 |  |  |  | 41,822 |
Net deferred income tax liability | $ |  | 35,899 |  | $ |  | 77,089 |
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, 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 |
Recognized in net loss |  |  | (9,667 | ) |  |  | 2,065 |  |  |  | (1,005 | ) |  |  | (30,660 | ) |  |  | 182 |  |  |  | 1,325 |  |  |  | (139 | ) |  |  | (37,899 | )
Effect of foreign currency exchange differences |  |  | 22,163 |  |  |  | — |  |  |  | 18 |  |  |  | (24,802 | ) |  |  | — |  |  |  | (239 | ) |  |  | (431 | ) |  |  | (3,291 | )
Balance, December 31, 2018 | $ |  | 467,109 |  | $ |  | 1,730 |  | $ |  | 5,722 |  | $ |  | (423,595 | ) | $ |  | 3,534 |  | $ |  | (6,849 | ) | $ |  | (11,752 | ) | $ |  | 35,899 |
Summary of Reconciliation of Unrecognized Tax Benefits | Reconciliation of Uncertain Tax Positions
|  | 2018 |  |  | 2017 |
Unrecognized tax benefits, beginning of year | $ |  | 1,980 |  | $ |  | 1,923 |
Additions: |  |  |  |  |  |  |  |
Prior year’s tax positions |  |  | 60 |  |  |  | 57 |
Reductions: |  |  |  |  |  |  |  |
Prior year’s tax positions |  |  | — |  |  |  | — |
Unrecognized tax benefits, end of year | $ |  | 2,040 |  | $ |  | 1,980 |

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