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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | Income tax expense (benefit). Pre-tax income (loss) for the years ended December 31, 2023, 2022 and 2021 consisted of the following (in thousands):
| 2023 |  | 2022 |  | 2021
Canada operations | $ | 5,524 |  |  | $ | 3,040 |  |  | $ | 2,498 |
Foreign operations | 34,839 |  |  | 7,692 |  |  | 3,375 |
Total | $ | 40,363 |  |  | $ | 10,732 |  |  | $ | 5,873 |
Schedule of Components of Income Tax Expense (Benefit) | The components of the income tax expense (benefit) for the years ended December 31, 2023, 2022 and 2021 consisted of the following (in thousands):
| 2023 |  | 2022 |  | 2021
Current: |  |  |  |  |
Canada | $ | 142 |  |  | $ | 31 |  |  | $ | 141 |
Foreign | 3,685 |  |  | 194 |  |  | 165 |
Total | $ | 3,827 |  |  | $ | 225 |  |  | $ | 306 |
Deferred: |  |  |  |  |
Canada | $ | — |  |  | $ | — |  |  | $ | — |
Foreign | 6,806 |  |  | 4,177 |  |  | 3,070 |
Total | $ | 6,806 |  |  | $ | 4,177 |  |  | $ | 3,070 |
Net income tax expense (benefit) | $ | 10,633 |  |  | $ | 4,402 |  |  | $ | 3,376 |
Schedule of Effective Income Tax Rate Reconciliation | The net income tax expense (benefit) differs from an amount computed at Canadian statutory rates as follows for the years ended December 31, 2023, 2022 and 2021 (in thousands):
| 2023 |  | 2022 |  | 2021 |
Canadian federal tax benefit at statutory rates | $ | 6,054 |  |  | 15.0 | % |  | $ | 1,610 |  |  | 15.0 | % |  | $ | 779 |  |  | 13.3 | % |
Canadian provincial income tax | 497 |  |  | 1.2 | % |  | 282 |  |  | 2.6 | % |  | 215 |  |  | 3.7 | % |
Effect of foreign income tax, net | 5,481 |  |  | 13.6 | % |  | 1,809 |  |  | 16.9 | % |  | 1,189 |  |  | 20.2 | % |
Valuation allowance | (2,556) |  |  | (6.3) | % |  | 153 |  |  | 1.4 | % |  | 1,028 |  |  | 17.5 | % |
Noncontrolling interest | 125 |  |  | 0.3 | % |  | (562) |  |  | (5.2) | % |  | — |  |  | — | % |
Non-deductible compensation | 1,009 |  |  | 2.5 | % |  | 808 |  |  | 7.5 | % |  | 526 |  |  | 9.0 | % |
Unrealized intercompany foreign currency translation gain | (148) |  |  | (0.4) | % |  | (250) |  |  | (2.3) | % |  | (708) |  |  | (12.1) | % |
Deemed income from foreign subsidiaries | 322 |  |  | 0.8 | % |  | 331 |  |  | 3.1 | % |  | 297 |  |  | 5.1 | % |
Other, net | (151) |  |  | (0.4) | % |  | 221 |  |  | 2.0 | % |  | 50 |  |  | 0.8 | % |
Net income tax expense (benefit) | $ | 10,633 |  |  | 26.3 | % |  | $ | 4,402 |  |  | 41.0 | % |  | $ | 3,376 |  |  | 57.5 | % |
Schedule of Deferred Tax Assets and Liabilities | Deferred Tax Liabilities and Assets. The significant items giving rise to the deferred tax assets and liabilities as of December 31, 2023 and 2022 are as follows (in thousands):
| 2023 |  | 2022
Deferred tax assets: |  |  |
Net operating loss | $ | 54,274 |  |  | $ | 75,326 |
Employee benefits | 1,796 |  |  | 2,810 |
Deductible goodwill and other intangibles | 48,201 |  |  | 48,432 |
Land | 3,461 |  |  | 3,159 |
Other reserves | 7,890 |  |  | 7,439 |
Deferred revenue | 2,381 |  |  | — |
Operating lease liabilities | 3,199 |  |  | 4,133 |
Capital losses | 2,036 |  |  | 1,930 |
Other | 1,770 |  |  | 2,303 |
Deferred tax assets | 125,008 |  |  | 145,532 |
Valuation allowance | (78,769) |  |  | (82,905) |
Deferred tax assets, net | $ | 46,239 |  |  | $ | 62,627 |
Deferred tax liabilities: |  |  |
Intangibles | $ | (18,949) |  |  | $ | (20,098) |
Depreciation | (36,048) |  |  | (43,394) |
Operating lease right-of-use assets | (3,045) |  |  | (3,913) |
Deferred tax liabilities | (58,042) |  |  | (67,405) |
Net deferred tax liabilities, net | $ | (11,803) |  |  | $ | (4,778) |
Summary Of Operating Loss and Tax Credit Carry forwards | NOL Carryforwards. The following table summarizes net operating loss (NOL) carryforwards at December 31, 2023 (in thousands):
| Amount |  | Expiration Period
Net operating loss carryforwards: |  |  |
Canada – Federal and provincial | $ | 144,242 |  |  | Begins to expire in 2035
U.S. – Federal | 34,028 |  |  | Begins to expire in 2036
U.S. – Federal | 30,655 |  |  | Does not expire
U.S. – State, tax effected | 6,073 |  |  | Begins to expire in 2024
Summary of Valuation Allowance | Changes in our valuation allowance for the years ended December 31, 2023 and 2022 are as follows (in thousands):
Balance as of December 31, 2021 | $ | (85,351) |
Change in income tax provision | (153) |
Other change | (1,178) |
Foreign currency translation | 3,777 |
Balance as of December 31, 2022 | (82,905) |
Change in income tax provision | 2,556 |
Other change | 1,767 |
Foreign currency translation | (187) |
Balance as of December 31, 2023 | $ | (78,769) |

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