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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2012
INCOME TAXES |
Components of (loss) earnings before income taxes, after adjusting (loss) earnings for non-controlling interests |
|  | Year ended September 30,
|  | 2012 |  | 2011
United States |  |  | $ | (8,936,000 | ) |  |  | $ | (4,148,000 | )
Canada |  |  |  | (2,297,000 | ) |  |  |  | 5,540,000 |
|  |  | $ | (11,233,000 | ) |  |  | $ | 1,392,000 |
Schedule of components of the income tax (benefit) provision |
|  | Year ended September 30,
|  | 2012 |  | 2011
Current provision: |  |  |  |  |  |  |  |
United States – Federal |  |  | $ | - |  |  |  | $ | - |
United States – State |  |  |  | - |  |  |  |  | 18,000 |
|  |  |  | - |  |  |  |  | 18,000 |
Canadian |  |  |  | 200,000 |  |  |  |  | 808,000 |
Total current |  |  |  | 200,000 |  |  |  |  | 826,000 |
Deferred (benefit) provision: |  |  |  |  |  |  |  |  |  |
United States |  |  |  | (380,000 | ) |  |  |  | 84,000 |
Canadian |  |  |  | (917,000 | ) |  |  |  | 591,000 |
Total deferred |  |  |  | (1,297,000 | ) |  |  |  | 675,000 |
|  |  | $ | (1,097,000 | ) |  |  | $ | 1,501,000 |
Summary of reconciliation between the reported income tax provision and the amount computed by multiplying the earnings by the U.S. federal tax rate |
|  | Year ended September 30,
|  | 2012 |  |  | 2011
Tax (benefit) expense computed by applying statutory rate |  |  | $ | (3,932,000 | ) |  | $ | 487,000 |
Increase in the valuation allowance |  |  |  | 3,968,000 |  |  |  | 928,000 |
Additional effect of the foreign tax provision on the total tax provision |  |  |  | (606,000 | ) |  |  | 390,000 |
State income tax (benefit) expense |  |  |  | (389,000 | ) |  |  | 18,000 |
Uncertain tax positions – lapses of statute |  |  |  | (93,000 | ) |  |  | (257,000 | )
Other |  |  |  | (45,000 | ) |  |  | (65,000 | )
|  |  | $ | (1,097,000 | ) |  | $ | 1,501,000 |
Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities |
|  | September 30,
|  | 2012 |  |  | 2011 |
Deferred income tax assets: |  |  |  |  |  |  |  |  |  |
U.S. tax effect of deferred Canadian taxes |  |  | $ | 1,082,000 |  |  |  | $ | 1,323,000 |
Foreign tax credit carryover |  |  |  | 1,955,000 |  |  |  |  | 1,656,000 |
Alternative minimum tax credit carryover |  |  |  | 460,000 |  |  |  |  | 460,000 |
U.S. federal net operating loss carryover |  |  |  | 2,613,000 |  |  |  |  | 79,000 |
Tax basis of investment in land and residential real estate in excess of book basis |  |  |  | 1,661,000 |  |  |  |  | 1,383,000 |
Property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law |  |  |  | 4,480,000 |  |  |  |  | 4,655,000 |
Liabilities accrued for books but not for tax under U.S. tax law |  |  |  | 4,192,000 |  |  |  |  | 4,242,000 |
Liabilities accrued for books but not for tax under Canadian tax law |  |  |  | 1,732,000 |  |  |  |  | 1,616,000 |
Other |  |  |  | 1,869,000 |  |  |  |  | 1,177,000 |
Total gross deferred tax assets |  |  |  | 20,044,000 |  |  |  |  | 16,591,000 |
Less valuation allowance |  |  |  | (18,233,000 | ) |  |  |  | (14,975,000 | )
Net deferred income tax assets |  |  |  | 1,811,000 |  |  |  |  | 1,616,000 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |  |  |
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law |  |  |  | (4,913,000 | ) |  |  |  | (5,508,000 | )
Other |  |  |  | (92,000 | ) |  |  |  | (392,000 | )
Total deferred income tax liabilities |  |  |  | (5,005,000 | ) |  |  |  | (5,900,000 | )
Net deferred income tax liability |  |  | $ | (3,194,000 | ) |  |  | $ | (4,284,000 | )
Net deferred income tax liability is included in the Consolidated Balance Sheets as follows:
|  |  | September 30, |
|  |  | 2012 |  |  | 2011 |
Current deferred income tax asset (included in other current assets) |  |  | $ | 113,000 |  |  |  | $ | 197,000 |
Deferred income tax liability |  |  | (3,307,000 | ) |  |  | (4,481,000 | )
Net deferred income tax liability |  |  | $ | (3,194,000 | ) |  |  | $ | (4,284,000 | )
Schedule of changes in uncertain tax positions |
|  |  |  |  |  |  |  |  |  | Total |
|  |  |  |  |  |  |  |  |  | Unrecognized |
|  | Tax Positions |  |  | Accrued |  |  | Tax |
|  | Taken |  |  | Interest |  |  | Benefits |
Balance as of September 30, 2010 |  |  | $ | 980,000 |  |  |  | $ | 257,000 |  |  |  | $ | 1,237,000 |
Effect of tax positions taken in prior years |  |  | 11,000 |  |  |  | (4,000 | ) |  |  | 7,000 |
Settlements |  |  | (172,000 | ) |  |  | (67,000 | ) |  |  | (239,000 | )
Lapse of statute |  |  | (155,000 | ) |  |  | (102,000 | ) |  |  | (257,000 | )
Translation adjustments |  |  | 7,000 |  |  |  | 6,000 |  |  |  | 13,000 |
Balance as of September 30, 2011 |  |  | 671,000 |  |  |  | 90,000 |  |  |  | 761,000 |
Effect of tax positions taken in prior years |  |  | - |  |  |  | 13,000 |  |  |  | 13,000 |
Lapse of statute |  |  | (61,000 | ) |  |  | (32,000 | ) |  |  | (93,000 | )
Translation adjustments |  |  | 37,000 |  |  |  | 4,000 |  |  |  | 41,000 |
Balance as of September 30, 2012 |  |  | $ | 647,000 |  |  |  | $ | 75,000 |  |  |  | $ | 722,000 |
Summary of tax years, by jurisdiction, that remain subject to examination by taxing authorities |
Jurisdiction |  | Fiscal Years Open |
U.S. federal |  | 2006, 2009 – 2011 |
Various U.S. states |  | 2009 – 2011 |
Canada federal |  | 2005 – 2011 |
Various Canadian provinces |  | 2005 – 2011 |

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