CURRENT LIABILITIES

12 Months Ended

Dec. 31, 2023

Current liabilities [abstract]

CURRENT LIABILITIES

11. CURRENT LIABILITIES

Deferred Revenue

Deferred revenue relates to prepaid and unearned revenue received from tenants and fluctuates with the timing of rental receipts.

Accounts Payable and Accrued Liabilities

As at December 31,	2023		2022
Accounts payable	$	11,400	$	11,204
Commodity tax payable	5,779		6,087
Tenant security deposits	6,093		7,257
Employee unit-based compensation	7,752		5,994
Trustee/director unit-based compensation	9,364		6,932
Accrued salaries, incentives and benefits	6,516		6,826
Accrued interest payable	15,135		9,974
Accrued construction costs	11,009		36,659
Accrued professional fees	1,320		1,445
Acquisition related liabilities	907		5,042
Accrued property operating costs	9,744		8,750
Other tenant related liabilities	8,621		5,104
Other accrued liabilities	696		3,501
	$	94,336	$	114,775