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Income Taxes
 12 Months Ended
Dec. 31, 2022
Net deferred tax assets and liabilities [abstract]  
Income Taxes
NOTE 14.
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:
 
     
2022
     2021  
Loss before income taxes
   
$
(14,143
) 
   $                 (182,782 ) 
Federal and provincial statutory rates
   
 
24
% 
     24 % 
Tax at statutory rates
   
$
(3,394
) 
   $ (43,868 ) 
Adjusted for the effect of:
                 
Non-deductible
expenses
   
 
1,146
 
     1,162  
Non-taxable
capital gains
   
 
(379
) 
     (257 ) 
Impact of foreign tax rates
   
 
(2,559
) 
     (1,474 ) 
Withholding taxes
   
 
1,026
 
     937  
Taxes related to prior years
   
 
1,718
 
     (1,467 ) 
Tax assets not recognized
   
 
22,592
 
     37,924  
Other
   
 
—
 
     1,647  
Income tax expense (recovery)
   
$
                20,150
 
   $ (5,396 ) 
The net deferred tax liability is comprised of the tax effect of the following temporary differences:
 
     
2022
     2021  
Deferred tax liability:
   
 
 
 
  
 
 
 
Property, plant and equipment and intangibles
   
$
                364,278
 
   $                 359,383  
Debt issue costs
   
 
1,303
 
     1,457  
Partnership deferrals
   
 
21,768
 
     11,082  
Other
   
 
6,284
 
     6,221  
 
   
 
393,633
 
     378,143  
Offsetting of assets and liabilities
   
 
(364,687
) 
     (365,924 ) 
 
   
$
28,946
 
   $ 12,219  
Deferred tax assets:
                 
Losses (expire from time to time up to 204
2
)
   
$
318,967
 
   $ 340,406  
Long-term incentive plan
   
 
36,542
 
     14,264  
Other
   
 
9,633
 
     12,121  
 
   
 
365,142
 
     366,791  
Offsetting of assets and liabilities
   
 
(364,687
) 
     (365,924 ) 
 
   
$
455
 
   $ 867  
The Corporation has loss carry forwards in the U.S. and certain international locations and capital loss carry forwards in Canada and other deductible temporary differences in certain international locations for which it is unlikely that sufficient future taxable income will be available. Accordingly, the Corporation has not recognized a deferred tax asset for the following items:
 
     
2022
      2021  
Tax losses (Capital)
   
$
29,255
 
    $ 29,363  
Tax losses (Income)
   
 
134,588
 
      96,671  
Deductible temporary differences
   
 
5,224
 
      4,153  
Total
   
$
                169,067
 
    $                 130,187  
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, 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 ) 
Foreign exchange
      (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  
Recognized in net earnings (loss)
      (10,047 )      10,686        51       33,827       (154 )      (21,583 )      3,008       15,788  
Foreign exchange
      14,942       —        12       (12,388 )      —       (695 )      (520 )      1,351  
Balance, December 31, 2022
   
$
      364,278
 
  
$
        21,768
 
   
$
        6,284
 
  
$
        (318,967
) 
  
$
          1,303
 
  
$
        (36,542
) 
  
$
        (9,633
) 
  
$
        28,491