XML 30 R22.htm IDEA: XBRL DOCUMENT
v3.19.2

Income Tax Expense (Recovery) | 6 Months Ended
--- | ---
Jun. 30, 2019
Income Tax Disclosure [Abstract] |
Income Tax Expense | Income Tax Expense The components of the provision for income tax expense are as follows:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2019 |  | 2018 |  | 2019 |  | 2018
| $ |  | $ |  | $ |  | $
Current | (3,219 | ) |  | (8,410 | ) |  | (8,072 | ) |  | (11,221 | )
Deferred | (185 | ) |  | (336 | ) |  | (368 | ) |  | (1,642 | )
Income tax expense | (3,404 | ) |  | (8,746 | ) |  | (8,440 | ) |  | (12,863 | )
The following table reflects changes in uncertain tax positions relating to freight tax liabilities, which are recorded in other long-term liabilities on the Company's consolidated balance sheets:
| Six Months Ended June 30,
| 2019 |  | 2018
| $ |  | $
Balance of unrecognized tax benefits as at January 1 | 40,556 |  |  | 31,061 |
Increases for positions related to the current year | 2,106 |  |  | 2,047 |
Changes for positions taken in prior periods | 4,121 |  |  | 2,337 |
Decrease related to statute limitations | — |  |  | (312 | )
Balance of unrecognized tax benefits as at June 30 | 46,783 |  |  | 35,133 |
The Company does not presently anticipate its uncertain tax positions will significantly increase in the next 12 months; however, this is dependent on the jurisdictions of the trading activity of its vessels. The Company reviews its freight tax obligations on a regular basis and may update its assessment of its tax positions based on available information at that time. Such information may include legal advice as to applicability of freight taxes in relevant jurisdictions. Freight tax regulations are subject to change and interpretation; therefore, the amounts recorded by the Company may change accordingly.

X
- References No definition available. + Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -URI http://asc.fasb.org/topic&trid=2144680 + Details
Name: | us-gaap_IncomeTaxDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration