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INCOME TAXES | 9 Months Ended
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Jun. 30, 2014
INCOME TAXES |
INCOME TAXES | 8. INCOME TAXES The components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests, are as follows:
|  |  | Three months ended |  |  |  | Nine months ended |
|  |  | June 30, |  |  |  | June 30, |
|  |  | 2014 |  |  |  | 2013 |  |  |  | 2014 |  |  |  | 2013 |
United States |  |  | $ | (710,000 | ) |  |  | $ | (1,428,000 | ) |  |  | $ | (2,949,000 | ) |  |  | $ | (3,730,000 | )
Canada |  |  | 705,000 |  |  |  | 254,000 |  |  |  | 2,121,000 |  |  |  | (4,470,000 | )
|  |  | $ | (5,000 | ) |  |  | $ | (1,174,000 | ) |  |  | $ | (828,000 | ) |  |  | $ | (8,200,000 | )
The components of the income tax provision (benefit) are as follows:
|  |  | Three months ended |  |  |  | Nine months ended |
|  |  | June 30, |  |  |  | June 30, |
|  |  | 2014 |  |  |  | 2013 |  |  |  | 2014 |  |  |  | 2013 |
Current |  |  | $ | 344,000 |  |  |  | $ | (409,000 | ) |  |  | $ | 887,000 |  |  |  | $ | (65,000 | )
Deferred |  |  | (133,000 | ) |  |  | 460,000 |  |  |  | (225,000 | ) |  |  | (1,220,000 | )
|  |  | $ | 211,000 |  |  |  | $ | 51,000 |  |  |  | $ | 662,000 |  |  |  | $ | (1,285,000 | )
Consolidated taxes do not bear a customary relationship to pretax results due primarily to the fact that Canadian income taxes are not sheltered by U.S. source losses, Canadian income taxes are not estimated to have a current or future benefit as foreign tax credits or deductions for U.S. tax purposes, and U.S. consolidated net operating losses are not estimated to have any future U.S. tax benefit prior to expiration. In May 2014, the Canada Revenue Agency notified Barnwell that the examination of Barnwell’s Canadian federal income tax returns for fiscal 2010 and 2011 was completed with no adjustments.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: 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 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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