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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2021
Net deferred tax assets and liabilities [abstract] |
Schedule of Provision for Income Taxes | The provision for income taxes differs from that which would be expected by applying statutory Canadian income tax rates. A reconciliation of the difference for the years ended December 31, is as follows:
|  | 2021 |  |  | 2020 |
Loss before income taxes |  | $ | (182,782 | ) |  | $ | (109,184 | )
Federal and provincial statutory rates |  |  | 24 | % |  |  | 25 | %
Tax at statutory rates |  | $ | (43,868 | ) |  | $ | (27,296 | )
Adjusted for the effect of: |  |  |  |  |  |  |  |
Non-deductible expenses |  |  | 1,162 |  |  |  | 628 |
Non-taxable capital gains |  |  | (257 | ) |  |  | (6,184 | )
Impact of foreign tax rates |  |  | (1,474 | ) |  |  | (238 | )
Withholding taxes |  |  | 937 |  |  |  | 813 |
Taxes related to prior years |  |  | (1,467 | ) |  |  | (1,531 | )
Tax assets not recognized |  |  | 37,924 |  |  |  | 44,112 |
Other |  |  | 1,647 |  |  |  | 650 |
Income tax expense (recovery) |  | $ | (5,396 | ) |  | $ | 10,954 |
Summary of Net Deferred Tax Liability | The net deferred tax liability is comprised of the tax effect of the following temporary differences:
|  | 2021 |  |  | 2020 |
Deferred tax liability: |  |  |  |  |  |  |  |
Property, plant and equipment and intangibles |  | $ | 359,383 |  |  | $ | 393,631 |
Debt issue costs |  |  | 1,457 |  |  |  | 2,665 |
Partnership deferrals |  |  | 11,082 |  |  |  | 2,532 |
Other |  |  | 6,221 |  |  |  | 6,322 |
|  |  | 378,143 |  |  |  | 405,150 |
Offsetting of assets and liabilities |  |  | (365,924 | ) |  |  | (383,914 | )
|  | $ | 12,219 |  |  | $ | 21,236 |
Deferred tax assets: |  |  |  |  |  |  |  |
Losses (expire from time to time up to 204 1 ) |  | $ | 340,406 |  |  | $ | 370,439 |
Long-term incentive plan |  |  | 14,264 |  |  |  | 4,956 |
Other |  |  | 12,121 |  |  |  | 9,617 |
|  |  | 366,791 |  |  |  | 385,012 |
Offsetting of assets and liabilities |  |  | (365,924 | ) |  |  | (383,914 | )
|  | $ | 867 |  |  | $ | 1,098 |
Net deferred tax liability |  | $ | 11,352 |  |  | $ | 20,138 |
Summary of Movement in Temporary Differences of Deferred Tax Liabilities |
|  | 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, 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 |
Recognized in net earnings (loss) |  |  | (32,562 | ) |  |  | 8,550 |  |  |  | (99 | ) |  |  | 28,528 |  |  |  | (1,208 | ) |  |  | (9,291 | ) |  |  | (2,517 | ) |  |  | (8,599 | )
Effect of foreign currency exchange differences |  |  | (1,686 | ) |  |  | — |  |  |  | (2 | ) |  |  | 1,505 |  |  |  | — |  |  |  | (17 | ) |  |  | 13 |  |  |  | (187 | )
Balance, December 31, 2021 |  | $ | 359,383 |  |  | $ | 11,082 |  |  | $ | 6,221 |  |  | $ | (340,406 | ) |  | $ | 1,457 |  |  | $ | (14,264 | ) |  | $ | (12,121 | ) |  | $ | 11,352 |
Summary of Deferred Tax Asset Not Recognized | Accordingly, the Corporation has not recognized a deferred tax asset for the following items:
|  | 2021 |  |  | 2020 |
Tax losses (Capital) |  | $ | 29,363 |  |  | $ | 29,809 |
Tax losses (Income) |  |  | 96,671 |  |  |  | 72,516 |
Deductible temporary differences |  |  | 4,153 |  |  |  | 2,020 |
Total |  | $ | 130,187 |  |  | $ | 104,345 |

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