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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Components of Company's Deferred Tax Assets and Liabilities | The significant components of the Company’s deferred tax assets and liabilities are as follows:
| December 31, 2018 $ |  | December 31, 2017 $
Deferred tax assets: |  |  |
Vessels and equipment | 5,868 |  |  | 5,377 |
Tax losses carried forward and disallowed finance costs (1) | 155,910 |  |  | 193,501 |
Other | 10,545 |  |  | 29,355 |
Total deferred tax assets | 172,323 |  |  | 228,233 |
Deferred tax liabilities: |  |  |
Vessels and equipment | 18,037 |  |  | 9,053 |
Provisions | 5,588 |  |  | 5,153 |
Other | 2,060 |  |  | 8,417 |
Total deferred tax liabilities | 25,685 |  |  | 22,623 |
Net deferred tax assets | 146,638 |  |  | 205,610 |
Valuation allowance | (144,560 | ) |  | (202,513 | )
Net deferred tax assets | 2,078 |  |  | 3,097 |
(1) | Substantially all of the Company’s net operating loss carryforwards of $826.3 million relates primarily to its U.K., Spanish, Norwegian and Luxembourg subsidiaries and, to a lesser extent, to its Australian ship-owning subsidiaries. The Company had disallowed finance costs in Spain and Norway of approximately $23.6 million and $15.3 million, respectively, at December 31, 2018, which are available for 18 years and 10 years, respectively, from the year the costs are incurred for offset against future taxable income in Spain and Norway, respectively. The Company's tax losses in Luxembourg are available for offset against taxable future income in Luxembourg, either indefinitely for losses arising prior to 2017, or for 17 years for losses arising subsequent to 2016.
Components of Provision for Income Taxes | The components of the provision for income tax expense are as follows:
| Year Ended December 31, 2018 $ |  | Year Ended December 31, 2017 $ |  | Year Ended December 31, 2016 $
Current | (17,458 | ) |  | (11,997 | ) |  | (14,424 | )
Deferred | (2,266 | ) |  | (235 | ) |  | (10,044 | )
Income tax expense | (19,724 | ) |  | (12,232 | ) |  | (24,468 | )
Reconciliations of Income Tax Rates and Actual Tax Charge | Reconciliations of the tax charge related to the relevant year at the applicable statutory income tax rates and the actual tax charge related to the relevant year are as follows:
| Year Ended December 31, 2018 $ |  | Year Ended December 31, 2017 $ |  | Year Ended December 31, 2016 $
Net (loss) income before taxes | (38,023 | ) |  | (516,840 | ) |  | 111,132 |
Net (loss) income not subject to taxes | (104,465 | ) |  | (297,688 | ) |  | 57,862 |
Net income (loss) subject to taxes | 66,442 |  |  | (219,152 | ) |  | 53,270 |
At applicable statutory tax rates | 15,177 |  |  | (51,471 | ) |  | 5,996 |
Permanent and currency differences, adjustments to valuation allowances and uncertain tax positions | 4,639 |  |  | 64,164 |  |  | 18,198 |
Other | (92 | ) |  | (461 | ) |  | 274 |
Tax expense related to the year | 19,724 |  |  | 12,232 |  |  | 24,468 |
Unrecognized Tax Benefits, Recorded in Other Long-Term Liabilities | The following is a roll-forward of the Company’s unrecognized tax benefits, recorded in other long-term liabilities, from January 1, 2016 to December 31, 2018:
| Year Ended December 31, 2018 $ |  | Year Ended December 31, 2017 $ |  | Year Ended December 31, 2016 $
Balance of unrecognized tax benefits as at January 1 | 31,061 |  |  | 19,492 |  |  | 18,390 |
Increases for positions related to the current year | 9,297 |  |  | 2,631 |  |  | 6,422 |
Changes for positions taken in prior years | 981 |  |  | 3,475 |  |  | (3,729 | )
Decreases related to statute of limitations | (783 | ) |  | (1,562 | ) |  | (1,591 | )
Increase due to acquisition of TIL | — |  |  | 8,528 |  |  | — |
Decrease due to deconsolidation of Teekay Offshore | — |  |  | (1,503 | ) |  | — |
Balance of unrecognized tax benefits as at December 31 | 40,556 |  |  | 31,061 |  |  | 19,492 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
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