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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2019
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:
|  | 2019 |  |  | 2018 |
Loss before income taxes | $ |  | (8,339 | ) | $ |  | (323,596 | )
Federal and provincial statutory rates |  |  | 27 | % |  |  | 27 | %
Tax at statutory rates | $ |  | (2,252 | ) | $ |  | (87,371 | )
Adjusted for the effect of: |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 1,597 |  |  |  | 49,455 |
Non-taxable capital gains |  |  | (1,408 | ) |  |  | (845 | )
Impact of foreign tax rates |  |  | (13,549 | ) |  |  | 4,861 |
Withholding taxes |  |  | 1,262 |  |  |  | 1,061 |
Taxes related to prior years |  |  | (1,975 | ) |  |  | 3,803 |
Other |  |  | 1,368 |  |  |  | (290 | )
Income tax recovery | $ |  | (14,957 | ) | $ |  | (29,326 | )
Summary of Net Deferred Tax Liability | The net deferred tax liability is comprised of the tax effect of the following temporary differences:
|  | 2019 |  |  | 2018 |
Deferred tax liability: |  |  |  |  |  |  |  |
Property, plant and equipment and intangibles | $ |  | 426,934 |  | $ |  | 467,109 |
Debt issue costs |  |  | 3,280 |  |  |  | 3,534 |
Partnership deferrals |  |  | 850 |  |  |  | 1,730 |
Other |  |  | 7,926 |  |  |  | 5,722 |
|  |  | 438,990 |  |  |  | 478,095 |
Offsetting of assets and liabilities |  |  | (413,601 | ) |  |  | (405,316 | )
|  |  | 25,389 |  |  |  | 72,779 |
Deferred tax assets: |  |  |  |  |  |  |  |
Losses (expire from time to time up to 2038) |  |  | 402,025 |  |  |  | 423,595 |
Long-term incentive plan |  |  | 6,131 |  |  |  | 6,849 |
Other |  |  | 10,169 |  |  |  | 11,752 |
|  |  | 418,325 |  |  |  | 442,196 |
Offsetting of assets and liabilities |  |  | (413,601 | ) |  |  | (405,316 | )
|  |  | 4,724 |  |  |  | 36,880 |
Net deferred tax liability | $ |  | 20,665 |  | $ |  | 35,899 |
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 Tax Liabilities |  |  | Losses |  |  | Debt Issue Costs |  |  | Long-Term Incentive Plan |  |  | Other Deferred Tax Assets |  |  | Net Deferred Tax Liability |
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 |
Recognized in net earnings |  |  | (26,825 | ) |  |  | (880 | ) |  |  | 2,216 |  |  |  | 7,874 |  |  |  | (254 | ) |  |  | 572 |  |  |  | 1,260 |  |  |  | (16,037 | )
Effect of foreign currency exchange differences |  |  | (13,350 | ) |  |  | — |  |  |  | (12 | ) |  |  | 13,696 |  |  |  | — |  |  |  | 146 |  |  |  | 323 |  |  |  | 803 |
Balance, December 31, 2019 | $ |  | 426,934 |  | $ |  | 850 |  | $ |  | 7,926 |  | $ |  | (402,025 | ) | $ |  | 3,280 |  | $ |  | (6,131 | ) | $ |  | (10,169 | ) | $ |  | 20,665 |

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