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Other Expense (Tables)
6 Months Ended
Jun. 30, 2018
Other Liabilities Disclosure [Abstract]  
Components of Other Expense
The components of other expense are as follows:
 
Three Months Ended June 30,
 
Six Months Ended June 30,
 
2018
 
2017
 
2018
 
2017
 
$
 
$
 
$
 
$
Freight tax provision
(6,086
)
 
 
(2,944
)
 
 
(7,964
)
 
 
(4,432
)
 
Foreign exchange gain (loss)
4,794

 
 
(3
)
 
 
4,774

 
 
70

 
Other income
19

 
 
186

 
 
49

 
 
212

 
Total
(1,273
)
 
 
(2,761
)
 
 
(3,141
)
 
 
(4,150
)
 
Unrecognized Tax Benefits Roll Forward
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 June 30, 2018:
 
2018
 
$
Balance of potential tax on freight income as at January 1
26,054

 
    Increases for positions related to the current period
1,467

 
    Changes for positions taken in prior periods
1,483

 
    Decreases related to statute of limitations
(93
)
 
Balance of potential tax on freight income as at June 30
28,911