Income Tax Expenses (Tables)

12 Months Ended

Dec. 31, 2019

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, 2018 to December 31, 2019:

	Year Ended December 31,
	2019 $		2018 $
Balance of unrecognized tax benefits as at January 1	32,059		26,054
Increases for positions related to the current year	3,385		5,399
Changes for positions taken in prior years	15,781		1,701
Decreases related to statute of limitations	(1,646	)	(1,095	)
Balance of unrecognized tax benefits as at December 31	49,579		32,059