Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

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	)

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

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