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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2014
INCOME TAXES |
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests |
|  | Year ended September 30,
|  | 2014 |  | 2013
United States |  |  | $ | (629,000 | ) |  |  | $ | (4,832,000 | )
Canada |  |  | 1,905,000 |  |  |  | (5,228,000 | )
|  |  | $ | 1,276,000 |  |  |  | $ | (10,060,000 | )
Schedule of components of the income tax provision (benefit) |
|  | Year ended September 30,
|  | 2014 |  | 2013
Current (benefit) provision: |  |  |  |  |  |  |  |
United States – Federal |  |  |  |  |  |  |  |
Before operating loss carryforwards |  |  | $ | 886,000 |  |  |  | $ | - |
Benefit of operating loss carryforwards |  |  | (886,000 | ) |  |  | - |
After operating loss carryforwards |  |  | - |  |  |  | - |
United States – State |  |  | (1,000 | ) |  |  | (82,000 | )
|  |  | (1,000 | ) |  |  | (82,000 | )
Canadian |  |  | 1,312,000 |  |  |  | 45,000 |
Total current |  |  | 1,311,000 |  |  |  | (37,000 | )
Deferred benefit: |  |  |  |  |  |  |  |
United States |  |  | - |  |  |  | 82,000 |
Canadian |  |  | (707,000 | ) |  |  | (1,542,000 | )
Total deferred |  |  | (707,000 | ) |  |  | (1,460,000 | )
|  |  | $ | 604,000 |  |  |  | $ | (1,497,000 | )
Summary of reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the loss by the U.S. federal tax rate |
|  | Year ended September 30,
|  | 2014 |  | 2013
Tax provision (benefit) computed by applying statutory rate |  |  | $ | 447,000 |  |  |  | $ | (3,521,000 | )
Increase in the valuation allowance |  |  | 615,000 |  |  |  | 2,978,000 |
Additional effect of the foreign tax provision on the total tax provision |  |  | (467,000 | ) |  |  | (1,018,000 | )
Expiration of foreign tax credit carryforward |  |  | - |  |  |  | 249,000 |
State income tax benefit |  |  | (31,000 | ) |  |  | (365,000 | )
Other |  |  | 40,000 |  |  |  | 180,000 |
|  |  | $ | 604,000 |  |  |  | $ | (1,497,000 | )
Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities |
|  | September 30,
|  | 2014 |  | 2013
Deferred income tax assets: |  |  |  |  |  |  |  |
U.S. tax effect of deferred Canadian taxes |  |  | $ | 248,000 |  |  |  | $ | 526,000 |
Foreign tax credit carryover |  |  | 3,023,000 |  |  |  | 1,715,000 |
Alternative minimum tax credit carryover |  |  | 460,000 |  |  |  | 460,000 |
U.S. federal net operating loss carryover |  |  | 4,017,000 |  |  |  | 4,903,000 |
Tax basis of investment in land and residential real estate in excess of book basis |  |  | 1,842,000 |  |  |  | 1,756,000 |
Property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law |  |  | 4,069,000 |  |  |  | 5,196,000 |
Liabilities accrued for books but not for tax under U.S. tax law |  |  | 5,112,000 |  |  |  | 4,338,000 |
Liabilities accrued for books but not for tax under Canadian tax law |  |  | 2,731,000 |  |  |  | 2,409,000 |
Other |  |  | 2,098,000 |  |  |  | 2,085,000 |
Total gross deferred tax assets |  |  | 23,600,000 |  |  |  | 23,388,000 |
Less valuation allowance |  |  | (20,869,000 | ) |  |  | (20,979,000 | )
Net deferred income tax assets |  |  | 2,731,000 |  |  |  | 2,409,000 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law |  |  | (3,460,000 | ) |  |  | (3,957,000 | )
Other |  |  | (94,000 | ) |  |  | (95,000 | )
Total deferred income tax liabilities |  |  | (3,554,000 | ) |  |  | (4,052,000 | )
Net deferred income tax liability |  |  | $ | (823,000 | ) |  |  | $ | (1,643,000 | )
Net deferred income tax liability is included in the Consolidated Balance Sheets as follows:
|  | September 30,
|  | 2014 |  | 2013
Current deferred income tax asset |  |  |  |  |  |  |  |
(included in other current assets) |  |  | $ | 378,000 |  |  |  | $ | 247,000 |
Deferred income tax liability |  |  | (1,201,000 | ) |  |  | (1,890,000 | )
Net deferred income tax liability |  |  | $ | (823,000 | ) |  |  | $ | (1,643,000 | )
Schedule of changes in unrecognized tax benefits |
|  | Year ended September 30,
|  | 2014 |  | 2013
Balance at beginning of year |  |  | $ | 704,000 |  |  |  | $ | 722,000 |
Accrued interest related to tax positions taken |  |  | 14,000 |  |  |  | 14,000 |
Translation adjustments |  |  | (58,000 | ) |  |  | (32,000 | )
Balance at end of year |  |  | $ | 660,000 |  |  |  | $ | 704,000 |
Summary of tax years, by jurisdiction, that remain subject to examination by taxing authorities | Included below is a summary of the tax years, by jurisdiction, that remain subject to examination by taxing authorities at September 30, 2014:
Jurisdiction |  | Fiscal Years Open |
U.S. federal |  | 2011 – 2013 |
Various U.S. states |  | 2011 – 2013 |
Canada federal |  | 2005, 2007 – 2013 |
Various Canadian provinces |  | 2005, 2007 – 2013 |

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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