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Income taxes (Tables)

12 Months Ended

Dec. 31, 2017

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,		2017				2016
Income (loss) before income taxes		$	6,468			$	(494	)
Tax rate		27.00		%		27.00		%
Expected expense (benefit)		$	1,746			$	(133	)
(Decrease) increase related to:
Income tax adjustments and reassessments		30				246
Non taxable portion of capital gains		(672		)		(465		)
Stock-based compensation		88				158
Other		12				145
Income tax expense (benefit)		$	1,204			$	(49	)

Schedule of classification of income tax benefit (expense)

Classified as:

Year ended December 31,		2017			2016
Deferred income tax expense (benefit)		1,204			(49	)

Schedule of deferred tax assets and liabilities

The deferred tax assets and liabilities are summarized below:

		December 31, 2017				December 31, 2016
Deferred tax assets:
Tax credit carryforwards		$	18,619			$	15,225
Deferred financing costs		52				355
Billings in excess of costs on uncompleted contracts		222				289
Capital lease obligations		17,961				16,578
Stock-based compensation		2,985				2,672
Other		2,357				1,273
Subtotal		$	42,196			$	36,392
Less: valuation allowance		(1,035		)		(1,035		)
		$	41,161			$	35,357
Deferred tax liabilities:
Unbilled revenue		$	5,231			$	3,381
Assets held for sale		1,523				67
Accounts receivable – holdbacks		72				143
Property, plant and equipment		61,953				58,180
		$	68,779			$	61,771
Net deferred income tax liability		$	27,618			$	26,414

Classified as:

		December 31, 2017				December 31, 2016
Deferred tax asset		$	10,539			$	13,807
Deferred tax liability		(38,157		)		(40,221		)
		$	(27,618	)		$	(26,414	)

Schedule of non-capital losses for income tax purposes

At December 31, 2017, the Company has a deferred tax asset of $17,584 resulting from non-capital net operating loss income tax carryforwards of $65,126, which expire as follows:

		December 31, 2017
2025		$	2
2026		151
2027		128
2028		—
2029		—
2030		—
2031		604
2032		9,354
2033		13,829
2034		8,317
2035		—
2036		5,691
2037		27,050
		$	65,126

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- References

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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

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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
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

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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
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

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