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INCOME TAXES (Tables)

12 Months Ended

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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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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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

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