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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2013
Income Tax Disclosure [Abstract] |
Schedule of differences between tax provision and Federal and Provincial statutory income taxes | Income tax provision differs from the amount that would be computed by applying the Federal and Provincial statutory income tax rates to income before income taxes. The reasons for the differences are as follows:
Year ended December 31, |  | 2013 |  |  | 2012 |
Loss from continuing operations before income taxes |  | $ | (24,149 | ) |  | $ | (42,778 | )
Tax rate |  | 25.26 | % |  | 25.12 | %
Expected benefit |  | $ | (6,101 | ) |  | $ | (10,746 | )
(Decrease) increase related to: |  |  |  |
Impact of enacted future statutory income tax rates |  | (209 | ) |  | 160 |
Income tax adjustments and reassessments |  | (249 | ) |  | 407 |
Non deductible portion of capital losses |  | 69 |  |  | (137 | )
Stock-based compensation |  | 315 |  |  | 112 |
Other |  | 73 |  |  | (78 | )
Income tax benefit |  | $ | (6,102 | ) |  | $ | (10,282 | )
Schedule of classification of income tax benefit (expense) | Classified as:
Year ended December 31, |  | 2013 |  |  | 2012 |
Current income tax (benefit) expense |  | $ | (2,438 | ) |  | $ | 1,030 |
Deferred income tax benefit |  | (3,664 | ) |  | (11,312 | )
|  | $ | (6,102 | ) |  | $ | (10,282 | )
Schedule of deferred tax assets and liabilities | The deferred tax assets and liabilities are summarized below:
|  | December 31, 2013 |  |  | December 31, 2012 |
Deferred tax assets: |  |  |  |
Non-capital losses |  | $ | 39,604 |  |  | $ | 54,086 |
Deferred financing costs |  | 1,709 |  |  | — |
Derivative financial instruments |  | — |  |  | 1,646 |
Billings in excess of costs on uncompleted contracts |  | 1,606 |  |  | 2,451 |
Capital lease obligations |  | 10,914 |  |  | 12,462 |
Deferred lease inducements |  | 91 |  |  | 114 |
Stock-based compensation |  | 1,880 |  |  | 1,001 |
Other |  | 409 |  |  | 510 |
|  | $ | 56,213 |  |  | $ | 72,270 |
|  | December 31, 2013 |  |  | December 31, 2012 |
Deferred tax liabilities: |  |  |  |
Unbilled revenue and uncertified revenue included in accounts receivable |  | $ | 5,338 |  |  | $ | 12,097 |
Assets held for sale |  | 13 |  |  | 63 |
Accounts receivable – holdbacks |  | 2,308 |  |  | 8,379 |
Property, plant and equipment |  | 56,945 |  |  | 67,257 |
Deferred financing costs |  | — |  |  | 277 |
Intangible assets |  | — |  |  | 8 |
Deferred partnership income |  | 18,125 |  |  | — |
|  | $ | 82,729 |  |  | $ | 88,081 |
Net deferred income tax liability |  | $ | (26,516 | ) |  | $ | (15,811 | )
Classified as:
|  | December 31, 2013 |  |  | December 31, 2012 |
Current asset |  | $ | 3,678 |  |  | $ | 4,396 |
Long term asset |  | 27,660 |  |  | 56,814 |
Current liability |  | (8,036 | ) |  | (19,082 | )
Long term liability |  | (49,818 | ) |  | (57,939 | )
|  | $ | (26,516 | ) |  | $ | (15,811 | )
Schedule of non-capital losses for income tax purposes | At December 31, 2013, the Company has non-capital losses for income tax purposes of $156,784 which predominately expire after 2026 as follows:
|  | December 31, 2013 |
2026 |  | $ | 283 |
2027 |  | — |
2028 |  | 13,676 |
2029 |  | 1 |
2030 |  | 21,368 |
2031 |  | 40,830 |
2032 |  | 55,160 |
2033 |  | 25,466 |
|  | $ | 156,784 |

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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=6907707&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=6907707&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=6907707&loc=d3e32687-109319 + Details
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- Definition Tabular disclosure of pertinent information, such as tax authority, amounts, and expiration dates, of net operating loss carryforwards, including an assessment of the likelihood of utilization. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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