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Income taxes | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Income taxes | 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, |  | 2016 |  |  | 2015 |
Loss before income taxes |  | $ | (494 | ) |  | $ | (7,584 | )
Tax rate |  | 27.00 | % |  | 26.00 | %
Expected benefit |  | $ | (133 | ) |  | $ | (1,972 | )
Increase (decrease) related to: |  |  |  |
Impact of enacted future statutory income tax rates |  | — |  |  | 2,008 |
Income tax adjustments and reassessments |  | 246 |  |  | (277 | )
Non taxable portion of capital gains |  | (465 | ) |  | (79 | )
Stock-based compensation |  | 158 |  |  | 179 |
Other |  | 145 |  |  | 27 |
Income tax benefit |  | $ | (49 | ) |  | $ | (114 | )
Classified as:
Year ended December 31, |  | 2016 |  |  | 2015 |
Current income tax benefit |  | $ | — |  |  | $ | — |
Deferred income tax (benefit) expense |  | (49 | ) |  | (114 | )
|  | $ | (49 | ) |  | $ | (114 | )
The deferred tax assets and liabilities are summarized below:
|  | December 31, 2016 |  |  | December 31, 2015 |
Deferred tax assets: |  |  |  |
Non-capital losses |  | $ | 14,190 |  |  | $ | 16,443 |
Deferred financing costs |  | 355 |  |  | 1,027 |
Billings in excess of costs on uncompleted contracts |  | 289 |  |  | 123 |
Capital lease obligations |  | 16,578 |  |  | 16,860 |
Deferred lease inducements |  | 10 |  |  | 39 |
Stock-based compensation |  | 2,672 |  |  | 1,619 |
Other |  | 1,263 |  |  | 636 |
|  | $ | 35,357 |  |  | $ | 36,747 |
|  | December 31, 2016 |  |  | December 31, 2015 |
Deferred tax liabilities: |  |  |  |
Unbilled revenue |  | $ | 3,381 |  |  | $ | 3,689 |
Assets held for sale |  | 67 |  |  | 49 |
Accounts receivable – holdbacks |  | 143 |  |  | — |
Property, plant and equipment |  | 58,180 |  |  | 59,472 |
|  | $ | 61,771 |  |  | $ | 63,210 |
Net deferred income tax liability |  | $ | (26,414 | ) |  | $ | (26,463 | )
Classified as:
|  | December 31, 2016 |  |  | December 31, 2015 |
Deferred tax asset |  | $ | 13,807 |  |  | $ | 15,845 |
Deferred tax liability |  | (40,221 | ) |  | (42,308 | )
|  | $ | (26,414 | ) |  | $ | (26,463 | )
In 2016, the Company and its subsidiaries file income tax returns in the Canadian federal jurisdiction and one provincial jurisdiction (2015 - three provincial jurisdictions). The Company has substantially concluded on Canadian federal and provincial income tax matters for the years through 2011. Substantially all material US federal and state matters have been concluded for the years through 2012. The Company has a full valuation allowance against capital losses in deferred tax assets of $1,035 as at December 31, 2016 (2015 – $1,035). At December 31, 2016, the Company has non-capital losses for income tax purposes of $52,556 which expire as follows:
|  | December 31, 2016 |
2026 |  | $ | 282 |
2027 |  | — |
2028 |  | — |
2029 |  | 1 |
2030 |  | — |
2031 |  | 563 |
2032 |  | 15,998 |
2033 |  | 21,729 |
2034 |  | 8,317 |
2036 |  | 5,666 |
|  | $ | 52,556 |

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- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: 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=65882285&loc=d3e32559-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 4: 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=65882285&loc=d3e32639-109319 Reference 5: 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=65882285&loc=d3e32537-109319 + Details
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