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Income Taxes - Schedule of Income Tax Benefit (Expense) (Details) - USD ($)
$ in Thousands
12 Months Ended
Jan. 02, 2021
Dec. 28, 2019
Dec. 29, 2018
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]      
Income tax expense (benefit) at federal statutory tax rate $ 27,100 $ 16,427 $ 20,177
Less: Income tax benefit at federal statutory tax rate for LLC entities (593) (658) (561)
State and local income taxes 5,067 3,792 4,894
Permanent differences (3,345) (6,272) (5,537)
Effective tax rate change 4,257 (2,006) 4,034
Unrecognized tax benefits (41,548) 18,885 22,663
Tax receivable agreement (benefit) expense (6) 2,436 (8,282)
Change in valuation allowance 0 (17,691) 17,592
Other (3,117) 2,188 4,767
Income tax expense (benefit) (12,185) 17,101 59,747
Summit Materials, LLC      
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Line Items]      
Income tax expense (benefit) at federal statutory tax rate 25,577 19,947 15,563
Less: Income tax benefit at federal statutory tax rate for LLC entities (17,647) (15,387) (13,863)
State and local income taxes 2,073 1,680 1,614
Permanent differences 2,479 13 (1,194)
Effective tax rate change 681 (725) (1,148)
Unrecognized tax benefits (11,525) 5,038 6,487
Change in valuation allowance 0 (2,478) 2,586
Other (575) (1,703) 228
Income tax expense (benefit) $ 1,063 $ 6,385 $ 10,273