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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Income Tax Disclosure [Abstract]

Summary of income tax provision (recovery)

The components of the provision for (recovery of) income tax for the years ended December 31, 2019 and 2018 are as follows:

		2019
		Current				Deferred				Total
Federal		$	—			$	(5,922	)		$	(5,922	)
State			8				(751	)			(743	)
Foreign			(19	)			818				799
		$	(11	)		$	(5,855	)		$	5,866

		2018
		Current				Deferred				Total
Federal		$	—			$	(1,786	)		$	(1,786	)
State			8				(187	)			(179	)
Foreign			422				(757	)			(335	)
		$	430			$	(2,730	)		$	(2,300	)

		2017
		Current				Deferred				Total
Federal		$	(232	)		$	(1,044	)		$	(1,276	)
State			24				(120	)			(96	)
Foreign			237				372				609
		$	29			$	(792	)		$	(763	)

Summary of effective income tax rate reconciliation

The provision for (recovery of) income taxes reflected in the consolidated statements of (loss) income for the years ended December 31, 2019, 2018 and 2017 differs from the amounts computed at the federal statutory tax rates. The principal differences between the statutory income tax (recovery) and the effective provision for (recovery of) income taxes are summarized as follows:

		Year Ended December 31,
		2019				2018				2017
(Loss) income before income taxes		$	(3,541	)		$	(9,815	)		$	(5,520	)
Tax (recovery) calculated at domestic tax rates applicable in the respective countries			(744	)			(2,061	)			(1,877	)
State tax adjustments			(350	)			—				(36	)
Non-deductible items			1,304				394				422
Capitalized debt amortization costs			(631	)			—				—
Share of (income) losses from joint venture			(4,367	)			(75	)			66
Unrealized foreign exchange			(276	)			(309	)			116
Deferred gains on non-cash contributions to joint venture			(2,407	)			—				(1,114	)
Differences attributed to joint venture capital transactions			(42	)			(56	)			(698	)
Tax rate differences on deferred items			1,472				92				(268	)
Foreign exchange on translation			—				—				132
Permanent and state true-up			63				(209	)			—
Statutory rate difference			—				—				2,550
Other			112				(76	)			(56	)
Provision for (recovery of) income taxes		$	(5,866	)		$	(2,300	)		$	(763	)

Summary of deferred tax assets and liabilities

Significant components of the Company’s net deferred income taxes at December 31, 2019 and 2018 are as follows:

		2019				2018
Deferred tax assets:
Other assets		$	2,536			$	2,239
Long-term debt			1,040				1,289
Tax losses: Non-capital and farm losses			11,553				5,974
Provisions: Debt and unit issuance costs			800				372
Tax losses: Capital losses			—				228
Joint venture shares			1,154				—
Joint venture property, plant and equipment: Valuation allowance			—				(478	)
Tax losses: Valuation allowance			(31	)			(25	)
			17,052				9,599
Deferred tax liabilities:
Joint venture shares			(2,593	)			(867	)
Property, plant and equipment			(8,333	)			(8,458	)
			(10,926	)			(9,535	)
Net tax assets		$	6,126			$	274

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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
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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
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