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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2020
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:
|  | 2020 |  |  | 2019 |
Loss before income taxes | $ |  | (109,184 | ) | $ |  | (8,339 | )
Federal and provincial statutory rates |  |  | 25 | % |  |  | 27 | %
Tax at statutory rates | $ |  | (27,296 | ) | $ |  | (2,252 | )
Adjusted for the effect of: |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 628 |  |  |  | 1,597 |
Non-taxable capital gains |  |  | (6,184 | ) |  |  | (1,408 | )
Impact of foreign tax rates |  |  | (238 | ) |  |  | (13,549 | )
Withholding taxes |  |  | 813 |  |  |  | 1,262 |
Taxes related to prior years |  |  | (1,531 | ) |  |  | (1,975 | )
Tax assets not recognized |  |  | 44,112 |  |  |  | — |
Other |  |  | 650 |  |  |  | 1,368 |
Income tax expense (recovery) | $ |  | 10,954 |  | $ |  | (14,957 | )
Summary of Net Deferred Tax Liability | The net deferred tax liability is comprised of the tax effect of the following temporary differences:
|  | 2020 |  |  | 2019 |
Deferred tax liability: |  |  |  |  |  |  |  |
Property, plant and equipment and intangibles | $ |  | 393,631 |  | $ |  | 426,934 |
Debt issue costs |  |  | 2,665 |  |  |  | 3,280 |
Partnership deferrals |  |  | 2,532 |  |  |  | 850 |
Other |  |  | 6,322 |  |  |  | 7,926 |
|  |  | 405,150 |  |  |  | 438,990 |
Offsetting of assets and liabilities |  |  | (383,914 | ) |  |  | (413,601 | )
| $ |  | 21,236 |  | $ |  | 25,389 |
Deferred tax assets: |  |  |  |  |  |  |  |
Losses (expire from time to time up to 2040) | $ |  | 370,439 |  | $ |  | 402,025 |
Long-term incentive plan |  |  | 4,956 |  |  |  | 6,131 |
Other |  |  | 9,617 |  |  |  | 10,169 |
|  |  | 385,012 |  |  |  | 418,325 |
Offsetting of assets and liabilities |  |  | (383,914 | ) |  |  | (413,601 | )
| $ |  | 1,098 |  | $ |  | 4,724 |
Net deferred tax liability | $ |  | 20,138 |  | $ |  | 20,665 |
Summary of Deferred Tax Asset Not Recognized | Accordingly, the Corporation has not recognized a deferred tax asset for the following items:
|  | 2020 |  |  | 2019 |
Tax losses (Capital) | $ |  | 29,809 |  | $ |  | 31,033 |
Tax losses (Income) |  |  | 72,516 |  |  |  | 33,221 |
Deductible temporary differences |  |  | 2,020 |  |  |  | — |
Total | $ |  | 104,345 |  | $ |  | 64,254 |
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, 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 |
Recognized in net earnings (loss) |  |  | (28,600 | ) |  |  | 1,682 |  |  |  | (1,601 | ) |  |  | 33,141 |  |  |  | (615 | ) |  |  | 1,120 |  |  |  | 537 |  |  |  | 5,664 |
Recognized in other comprehensive income |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (5,398 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (5,398 | )
Effect of foreign currency exchange differences |  |  | (4,703 | ) |  |  | — |  |  |  | (3 | ) |  |  | 3,843 |  |  |  | — |  |  |  | 55 |  |  |  | 15 |  |  |  | (793 | )
Balance, December 31, 2020 | $ |  | 393,631 |  | $ |  | 2,532 |  | $ |  | 6,322 |  | $ |  | (370,439 | ) | $ |  | 2,665 |  | $ |  | (4,956 | ) | $ |  | (9,617 | ) | $ |  | 20,138 |

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