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Other Expense
 9 Months Ended
Sep. 30, 2017
Other Liabilities Disclosure [Abstract]  
Other Expense
Other Expense
The components of other expense are as follows:
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
2017
 
2016
 
2017
 
2016
 
$
 
$
 
$
 
$
Freight tax (provision) recovery
(1,864
)
 
 
488

 
 
(6,296
)
 
 
(4,014
)
 
Foreign exchange gain (loss)
81

 
 
69

 
 
151

 
 
(248
)
 
Other income
15

 
 
5

 
 
227

 
 
277

 
Total
(1,768
)
 
 
562

 
 
(5,918
)
 
 
(3,985
)
 


The following reflects the changes in the Company’s unrecognized tax benefits, recorded in other long-term liabilities, from December 31, 2016 to September 30, 2017:
 
2017
 
$
Balance of unrecognized tax benefits as at January 1
12,882

 
    Increases for positions related to the current period
4,291

 
    Changes for positions taken in prior periods
1,499

 
    Decreases related to statute of limitations
(201
)
 
Balance of unrecognized tax benefits as at September 30
18,471

 


The majority of the net increase for positions for the nine months ended September 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.