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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Reconciliation of Income Tax Attributable to Operations | Income tax expense consisted of the following (in thousands):
(In thousands) |  | 2017 |  |  | 2016 |  |  | 2015 |
Income taxes at statutory rates (at a rate of 34% for all years presented) |  | $ | (4,636 | ) |  | $ | (504 | ) |  | $ | (407 | )
Expenses not deducted for tax purposes |  |  | (174 | ) |  |  | — |  |  |  | — |
Effect of tax rate changes on deferred tax assets and liabilities |  |  | 3,158 |  |  |  | — |  |  |  | — |
Rate differential on foreign earnings |  |  | 314 |  |  |  | — |  |  |  | — |
Reduction in benefit of operating losses |  |  | — |  |  |  | — |  |  |  | — |
Reduction in the benefit of other tax attributes |  |  | — |  |  |  | — |  |  |  | — |
Investment tax credits |  |  | — |  |  |  | — |  |  |  | — |
Change in valuation allowance |  |  | (1,683 | ) |  |  | — |  |  |  | — |
Book to tax return adjustments |  |  | — |  |  |  | — |  |  |  | — |
Other |  |  | (14 | ) |  |  | — |  |  |  | — |
Income tax expense |  | $ | (3,035 | ) |  | $ | (504 | ) |  | $ | (407 | )
Summary of Investment Tax Credits and Non-Capital Losses and Net Operating Losses | The investment tax credits and non-capital losses and net operating losses for income tax purposes expire as follows (in thousands):
|  |  |  |  |  | US |  |  | Canadian |  |  | UK |
|  | Investment |  |  | Net Operating |  |  | Non-capital |  |  | Net Operating |
|  | Tax Credits |  |  | Losses |  |  | Losses |  |  | Losses |
2022 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
2023 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
2024 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
2025 |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |
2026 |  |  | 244 |  |  |  | — |  |  |  | 7,335 |  |  |  | — |
2027 |  |  | 71 |  |  |  | — |  |  |  | 4,949 |  |  |  | — |
2028 |  |  | 148 |  |  |  | — |  |  |  | 8,020 |  |  |  | — |
2029 |  |  | 317 |  |  |  | 9 |  |  |  | (9 | ) |  |  | 35 |
2030 |  |  | 346 |  |  |  | 5 |  |  |  | 6,288 |  |  |  | 21 |
2031 |  |  | 486 |  |  |  | 17 |  |  |  | 12,121 |  |  |  | 37 |
2032 |  |  | 363 |  |  |  | 43 |  |  |  | 17,278 |  |  |  | 43 |
2033 |  |  | 193 |  |  |  | 2 |  |  |  | 23,240 |  |  |  | 56 |
2034 |  |  | 215 |  |  |  | 3 |  |  |  | 17,077 |  |  |  | 48 |
2035 |  |  | 122 |  |  |  | 654 |  |  |  | 3,112 |  |  |  | 28 |
2036 |  |  | 79 |  |  |  | 611 |  |  |  | 16,664 |  |  |  | 3 |
2037 |  |  | 19 |  |  |  | 8,530 |  |  |  | 4,348 |  |  |  | 578 |
|  | $ | 2,603 |  |  | $ | 9,874 |  |  | $ | 120,423 |  |  | $ | 849 |
Significant Components of Company's Deferred Tax Assets and Deferred Tax Liabilities | Significant components of our deferred tax assets as of December 31 are shown below (in thousands):
|  | 2017 |  |  | 2016 |
Deferred tax assets |  |  |  |  |  |  |  |
Tax basis in excess of book value of assets |  | $ | 850 |  |  | $ | — |
Non-capital loss carryforwards |  |  | 33,524 |  |  |  | 496 |
Research and development deductions and credits |  |  | 5,506 |  |  |  | — |
Stock options |  |  | 51 |  |  |  | — |
§59(e) Capitalized R&D expenses |  |  | 3,252 |  |  |  | — |
Accrued expenses |  |  | — |  |  |  | 363 |
Other |  |  | 246 |  |  |  | — |
Total deferred tax assets |  |  | 43,429 |  |  |  | 859 |
Valuation allowance |  |  | (42,914 | ) |  |  | (46 | )
Net deferred assets |  |  | 515 |  |  |  | 813 |
Deferred tax liabilities |  |  |  |  |  |  |  |
Intangible assets |  |  | (513 | ) |  |  | (937 | )
Other |  |  | (2 | ) |  |  | — |
Total deferred tax liabilities |  |  | (515 | ) |  |  | (937 | )
Net deferred tax assets |  |  | — |  |  |  | (124 | )
Reconciliation of Unrecognized Tax Benefits of Uncertain Tax Positions | A reconciliation of the unrecognized tax benefits of uncertain tax positions for the year ended December 31, 2017 is as follows (in thousands):
|  | Year ended |
|  | December 31, |
|  | 2017 |  |  | 2016 |  |  | 2015 |
Balance at January 1 |  | $ | 715 |  |  | $ | 699 |  |  | $ | 683 |
Additions based on tax positions related to the current year |  |  | — |  |  |  | 16 |  |  |  | 16 |
Additions based on tax positions related to prior years |  |  | — |  |  |  | — |  |  |  | — |
Balance at December 31 |  | $ | 715 |  |  | $ | 715 |  |  | $ | 699 |
Summary of Years Open to Examination Under Different Jurisdiction | We are subject to taxes in Canada, the UK and the U.S. until the applicable statute of limitations expires. Tax audits by their very nature are often complex and can require several years to complete.
Tax |  | Years open to
Jurisdiction |  | examination
Canada |  | 2009 to 2017
United Kingdom |  | 2010 to 2017
US |  | 2009 to 2017

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