Income Tax Expense (Tables)

6 Months Ended

Jun. 30, 2017

Income Tax Disclosure [Abstract]

Components of Provision for Income Tax (Expense) Recovery

The components of the provision for income tax expense are as follows:

	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
	$		$		$		$
Current	(4,283	)	(4,082	)	(5,945	)	(8,712	)
Deferred	756		2,659		(601	)	6,213
Income tax expense	(3,527	)	(1,423	)	(6,546	)	(2,499	)

Unrecognized Tax Benefits, Recorded in Other Long-Term Liabilities

The following reflects the changes in the Company’s unrecognized tax benefits, recorded in other long-term liabilities, from January 1, 2017 to June 30, 2017:

	$
Balance of unrecognized tax benefits as at January 1, 2017	19,492
Increase for positions related to the current period	3,905
Decrease related to statute of limitations	(663	)
Balance of unrecognized tax benefits as at June 30, 2017	22,734