XML 76 R59.htm IDEA: XBRL DOCUMENT v3.3.1.900
INCOME TAXES (Details) - USD ($)
$ in Thousands
9 Months Ended 12 Months Ended
Jun. 29, 2015
Jun. 28, 2015
Sep. 30, 2015
Sep. 30, 2014
Components of income (loss) before income taxes, after adjusting the income (loss) for non-controlling interests        
United States     $ 1,011 $ (629)
Canada     1,460 1,905
Total     2,471 1,276
Current (benefit) provision :        
US Federal - Before operating loss carryforwards     0 886
US Federal - Benefit of operating loss carryforwards     0 (886)
After operating loss carryforwards     0 0
United States - State     94 (1)
Total United States     94 (1)
Canadian     1,529 1,312
Total current     1,623 1,311
Deferred benefit:        
United States     (90) 0
Canadian     (325) (707)
Total deferred     (415) (707)
Total     $ 1,208 604
Reconciliation between the reported income tax provision (benefit) and the amount computed by multiplying the earnings (loss) attributable to the entity by the U.S. federal tax rate        
U.S. federal tax rate     35.00%  
Tax provision computed by applying statutory rate     $ 865 447
Increase in the valuation allowance - U.S. federal and Canadian tax law     1,653 584
Additional effect of the foreign tax provision on the total tax provision     (1,243) (467)
Other     (67) 40
Total     1,208 604
Deferred income tax assets:        
U.S. tax effect of deferred Canadian taxes     91 248
Foreign tax credit carryover     4,661 3,023
Alternative minimum tax credit carryover     460 460
U.S. federal net operating loss carryover     4,440 4,017
Tax basis of investment in land and residential real estate in excess of book basis     1,115 1,842
Property and equipment accumulated tax depreciation and depletion in excess of book under U.S. tax law     4,494 4,069
Liabilities accrued for books but not for tax under U.S. tax law     4,423 5,112
Liabilities accrued for books but not for tax under Canadian tax law     2,149 2,731
Other     746 2,098
Total gross deferred tax assets     22,579 23,600
Less valuation allowance     (21,387) (20,869)
Net deferred income tax assets     1,192 2,731
Deferred income tax liabilities:        
Property and equipment accumulated tax depreciation and depletion in excess of book under Canadian tax law     (1,459) (3,460)
Other     (4) (94)
Total deferred income tax liabilities     (1,463) (3,554)
Net deferred income tax liability     (271) (823)
Net deferred income tax liability included in Consolidated Balance Sheets:        
Current deferred income tax asset (included in other current assets)     178 378
Deferred income tax liability     (449) (1,201)
Net deferred income tax liability     (271) (823)
Valuation allowance, other disclosures        
Valuation allowance     21,387 $ 20,869
Increase in valuation allowance     518  
Increase in valuation allowance recognized as income tax expense     307  
Increase in valuation allowance charged to accumulated other comprehensive loss     211  
Alternative minimum tax credit        
Tax credit carryforward        
Tax credit carryovers     460  
Foreign        
Tax credit carryforward        
Tax credit carryovers     4,661  
Valuation allowance, other disclosures        
Alberta corporate tax rate 12.00% 10.00%    
Canadian statutory tax rate 30.65% 28.75%    
Foreign | Canada Revenue Agency        
Deferred income tax assets:        
Less valuation allowance     (1,028)  
Valuation allowance, other disclosures        
Valuation allowance     1,028  
Federal        
Tax credit carryforward        
Operating loss carryovers     $ 13,060