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Income taxes (Tables)

12 Months Ended

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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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

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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

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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

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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

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