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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2023

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, 2023, 2022 and 2021 are as follows:

		2023
		Current				Deferred				Total
US Federal		$	—			$	—			$	—
US State			34				—				34
Canadian			371				4,046				4,417
		$	405			$	4,046			$	4,451

		2022
		Current				Deferred				Total
US Federal		$	—			$	14,650			$	14,650
US State			72				(2,085	)			(2,013	)
Canadian			(5,222	)			(2,734	)			(7,956	)
		$	(5,150	)		$	9,831			$	4,681

		2021
		Current				Deferred				Total
US Federal		$	—			$	(3,278	)		$	(3,278	)
US State			135				(176	)			(41	)
Canadian			(795	)			588				(207	)
		$	(660	)		$	(2,866	)		$	(3,526	)

Summary of Effective Income Tax Rate Reconciliation

The (recovery of) provision for income taxes reflected in the consolidated statements of (loss) income for the years ended December 31, 2023, 2022 and 2021 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,
		2023				2022				2021
(Loss) income before income taxes		$	(27,368	)		$	(96,734	)		$	(12,651	)
Tax (recovery) calculated at US domestic tax rates			(5,747	)			(20,339	)			(2,592	)
State tax adjustments			(457	)			(1,799	)			(230	)
Non-deductible items			1,100				928				1,516
True up of prior year income tax estimates			318				—				(648	)
Deferred adjustment			32				(3,324	)			(2,429	)
Tax rate differences on deferred items			(34	)			308				397
Foreign rate differentials			—				88				86
Change in tax rates			135				5				5
Change in valuation allowance			9,111				28,684				57
Other			(7	)			130				312
Recovery of income taxes		$	4,451			$	4,681			$	(3,526	)

Summary of Deferred Tax Assets and Liabilities

Significant components of the Company’s net deferred income taxes at December 31, 2023 and 2022 are as follows:

		2023				2022
Deferred tax assets:
Other assets		$	6,636			$	5,536
Long-term debt			824				943
Tax losses: Non-capital and farm losses			37,665				33,579
Provisions: Debt and unit issuance costs			1,058				1,683
Tax losses: Valuation allowance			(39,530	)			(30,419	)
			6,653				11,322
Deferred tax liabilities:
Joint venture shares			(2,464	)			(2,406	)
Cash adjustment			(15,356	)			(12,861	)
Property, plant and equipment			(8,362	)			(11,610	)
			(26,182	)			(26,877	)
Net tax assets		$	(19,529	)		$	(15,555	)

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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.

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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.

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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.

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