Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

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	)

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

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

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