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Other Long-Term Liabilities (Tables)
 12 Months Ended
Dec. 31, 2017
Other Liabilities Disclosure [Abstract]  
Summary of Freight Tax Expenses (Recovery) Recorded in Other Long-Term Liabilities
The following is a roll-forward of the Company’s freight tax liabilities which are recorded in its consolidated balance sheets in other long-term liabilities, from January 1, 2016 to December 31, 2017:

 
Year Ended December 31,
 
2017
$
 
2016
$
Balance of unrecognized tax benefits as at January 1
12,882

 
7,597

     Increases related to the TIL merger (note 22)
8,528

 
—

     Increases for positions related to the current year
1,910

 
6,777

     Changes for positions taken in prior years
3,641

 
(800
)
     Decreases related to statute of limitations
(907
)
 
(692
)
Balance of unrecognized tax benefits as at December 31
26,054

 
12,882