Other Expense

The components of other expense are as follows:



	Three Months Ended June 30,				Six Months Ended June 30,
	2017		2016		2017		2016
	$		$		$		$
Freight tax provision	(2,944	)	(2,024	)	(4,432	)	(4,502	)
Foreign exchange (loss) gain	(3	)	(62	)	70		(317	)
Other income	186		187		212		272
Total	(2,761	)	(1,899	)	(4,150	)	(4,547	)

The following reflects the changes in the Company’s unrecognized tax benefits, recorded in other long-term liabilities, from December 31, 2016 to June 30, 2017:



	2017
	$
Balance of unrecognized tax benefits as at January 1	12,882
Increases for positions related to the current period	3,387
Changes for positions taken in prior periods	993
Decreases related to statute of limitations	(201	)
Balance of unrecognized tax benefits as at June 30	17,061

The majority of the net increase for positions for the six months ended June 30, 2017 relates to potential tax on freight income.

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