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Income Tax Expense
 9 Months Ended
Sep. 30, 2018
Income Tax Disclosure [Abstract]  
Income Tax Expense
Income Tax Expense
The components of the provision for income tax expense are as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2018
 
2017
 
2018
 
2017
 
$
 
$
 
$
 
$
Current
(4,122
)
 
(3,410
)
 
(15,343
)
 
(9,355
)
Deferred
(212
)
 
(1,811
)
 
(1,854
)
 
(2,412
)
Income tax expense
(4,334
)
 
(5,221
)
 
(17,197
)
 
(11,767
)


The following reflects the changes in the Company’s potential tax on freight income, recorded in other long-term liabilities, from January 1, 2018 to September 30, 2018:
 
$
Balance of unrecognized tax benefits as at January 1, 2018
31,061

Increase for positions related to the current period
2,908

Changes for positions taken in prior periods
2,161

Decrease related to statute of limitations
(405
)
Balance of unrecognized tax benefits as at September 30, 2018
35,725



The majority of the net increase for positions for the nine months ended September 30, 2018 relates to potential tax on freight income.

The Company does not presently anticipate such unrecognized tax benefits will significantly increase or decrease in the next 12 months; however, actual developments could differ from those currently expected.