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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

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, 2024, 2023 and 2022 consisted of the following (in thousands): 

			2024						2023						2022
Canada operations			$	(39,088)					$	5,524					$	3,040
Foreign operations			33,151						34,839						7,692
Total			$	(5,937)					$	40,363					$	10,732

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax expense (benefit) for the years ended December 31, 2024, 2023 and 2022 consisted of the following (in thousands): 

			2024						2023						2022
Current:
Canada			$	41					$	142					$	31
Foreign			20,110						3,685						194
Total			$	20,151					$	3,827					$	225
Deferred:
Canada			$	—					$	—					$	—
Foreign			(7,659)						6,806						4,177
Total			$	(7,659)					$	6,806					$	4,177
Net income tax expense (benefit)			$	12,492					$	10,633					$	4,402

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, 2024, 2023 and 2022 (in thousands):

			2024												2023												2022
Canadian federal tax benefit at statutory rates			$	(891)					15.0		%				$	6,054					15.0		%				$	1,610					15.0		%
Canadian provincial income tax			(3,186)						53.6		%				497						1.2		%				282						2.6		%
Effect of foreign income tax, net			5,642						(95.0)		%				5,481						13.6		%				1,809						16.9		%
Valuation allowance			8,983						(151.2)		%				(2,556)						(6.3)		%				153						1.4		%
Noncontrolling interest			325						(5.5)		%				125						0.3		%				(562)						(5.2)		%
Non-deductible compensation			1,213						(20.4)		%				1,009						2.5		%				808						7.5		%
Unrealized intercompany foreign currency translation gain			(18)						0.3		%				(148)						(0.4)		%				(250)						(2.3)		%
Deemed income from foreign subsidiaries			243						(4.1)		%				322						0.8		%				331						3.1		%
Other, net			181						(3.1)		%				(151)						(0.4)		%				221						2.0		%
Net income tax expense (benefit)			$	12,492					(210.4)		%				$	10,633					26.3		%				$	4,402					41.0		%

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, 2024 and 2023 are as follows (in thousands): 

			2024						2023
Deferred tax assets:
Net operating loss			$	53,756					$	54,274
Employee benefits			1,767						1,796
Deductible goodwill and other intangibles			42,713						48,201
Land			3,495						3,461
Other reserves			8,015						7,890
Deferred revenue			2,249						2,381
Operating lease liabilities			3,171						3,199
Capital losses			1,869						2,036
Other			2,255						1,770
Deferred tax assets			119,290						125,008
Valuation allowance			(81,998)						(78,769)
Deferred tax assets, net			$	37,292					$	46,239
Deferred tax liabilities:
Intangibles			$	(15,135)					$	(18,949)
Depreciation			(22,641)						(36,048)
Operating lease right-of-use assets			(3,074)						(3,045)
Deferred tax liabilities			(40,850)						(58,042)
Net deferred tax liabilities, net			$	(3,558)					$	(11,803)

Summary Of Operating Loss and Tax Credit Carry forwards

NOL Carryforwards. The following summarizes net operating loss (NOL) carryforwards at December 31, 2024 (in thousands): 

			Amount						Expiration Period
Net operating loss carryforwards:
Canada – Federal and provincial			$	134,113					Begins to expire in 2032
U.S. – Federal			34,334						Begins to expire in 2036
U.S. – Federal			39,624						Does not expire
U.S. – State, tax effected			6,145						Begins to expire in 2024

Summary of Valuation Allowance

Changes in our valuation allowance for the years ended December 31, 2024 and 2023 are as follows (in thousands): 

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)
Change in income tax provision			(8,983)
Other change			910
Foreign currency translation			4,844
Balance as of December 31, 2024			$	(81,998)

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