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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Tax Disclosure [Abstract] |
Schedule of differences between tax provision and Federal and Provincial statutory income taxes | The reasons for the differences are as follows:
Year ended December 31, |  | 2018 |  |  | 2017 |
Income before income taxes |  | $ | 21,417 |  |  | $ | 6,468 |
Tax rate |  | 27.00 | % |  | 27.00 | %
Expected expense |  | $ | 5,783 |  |  | $ | 1,746 |
(Decrease) increase related to: |  |  |  |
Income tax adjustments and reassessments |  | — |  |  | 30 |
Non taxable portion of capital gains |  | (60 | ) |  | (672 | )
Stock-based compensation |  | 26 |  |  | 88 |
Other |  | 347 |  |  | 12 |
Deferred income tax expense |  | $ | 6,096 |  |  | $ | 1,204 |
Schedule of deferred tax assets and liabilities | The deferred tax assets and liabilities are summarized below:
|  | December 31, 2018 |  |  | December 31, 2017 |
Deferred tax assets: |  |  |  |
Non-capital and net capital loss carryforwards |  | $ | 24,478 |  |  | $ | 18,619 |
Deferred financing costs |  | — |  |  | 52 |
Contract liabilities |  | 572 |  |  | 222 |
Capital lease obligations |  | 23,207 |  |  | 17,961 |
Stock-based compensation |  | 3,545 |  |  | 2,985 |
Other |  | 2,538 |  |  | 2,357 |
Subtotal |  | $ | 54,340 |  |  | $ | 42,196 |
Less: valuation allowance |  | (1,035 | ) |  | (1,035 | )
|  | $ | 53,305 |  |  | $ | 41,161 |
Deferred tax liabilities: |  |  |  |
Contract assets |  | $ | 3,711 |  |  | $ | 5,231 |
Assets held for sale |  | 116 |  |  | 1,523 |
Accounts receivable – holdbacks |  | 96 |  |  | 72 |
Property, plant and equipment |  | 84,811 |  |  | 61,953 |
Deferred financing costs |  | 86 |  |  | — |
|  | $ | 88,820 |  |  | $ | 68,779 |
Net deferred income tax liability |  | $ | 35,515 |  |  | $ | 27,618 |
Classified as:
|  | December 31, 2018 |  |  | December 31, 2017 |
Deferred tax asset |  | $ | 9,272 |  |  | $ | 10,539 |
Deferred tax liability |  | (44,787 | ) |  | (38,157 | )
|  | $ | (35,515 | ) |  | $ | (27,618 | )
Schedule of non-capital losses for income tax purposes | At December 31, 2018, the Company has a deferred tax asset of $23,443 resulting from non-capital loss carryforwards of $86,826, which expire as follows:
|  | December 31, 2018 |
2025 |  | $ | 2 |
2026 |  | 151 |
2027 |  | 128 |
2031 |  | 605 |
2032 |  | 6,409 |
2033 |  | 5,893 |
2034 |  | 5,200 |
2036 |  | 2,207 |
2037 |  | 17,922 |
2038 |  | 48,309 |
|  | $ | 86,826 |

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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://fasb.org/us-gaap/role/ref/legacyRef -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 + 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://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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