Discontinued Operations (Tables)

6 Months Ended

Jul. 02, 2016

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures [Table Text Block]

The following table reconciles the major classes of assets and liabilities of Opta Minerals to the amounts reported as held for sale:

	January 2, 2016
	$
Cash and cash equivalents	1,707
Accounts receivable	14,676
Inventories	25,869
Property, plant and equipment	16,019
Intangible assets	13,194
Other assets	3,380
Loss recognized on classification as held for sale	(10,515)
Total assets held for sale	64,330
Bank indebtedness	12,107
Accounts payable and accrued liabilities	9,634
Long-term debt	25,858
Other liabilities	4,887
Total liabilities held for sale	52,486

The following table reconciles the major components of the results of discontinued operations to the amounts reported in the consolidated statements of operations:

		Quarter ended		Two quarters ended
		July 2, 2016	July 4, 2015	July 2, 2016(1)	July 4, 2015
		$	$	$	$
Revenues		-	29,674	24,896	59,131
Cost of goods sold(2)		-	(25,617)	(22,133)	(51,352)
Selling, general and administrative expenses		-	(3,142)	(3,024)	(6,115)
Intangible asset amortization		-	(502)	-	(1,007)
Other expense, net(3)		-	(1,680)	(794)	(1,610)
Foreign exchange gain (loss)		-	314	(454)	(449)
Interest expense		-	(1,952)	(484)	(2,848)
Loss before income taxes		-	(2,905)	(1,993)	(4,250)
Gain on classification as held for sale before income
	taxes	-	-	560	-
Total pre-tax loss from discontinued operations		-	(2,905)	(1,433)	(4,250)
Recovery of (provision for) income taxes		-	(1,153)	599	(889)
Loss from discontinued operations		-	(4,058)	(834)	(5,139)
Loss from discontinued operations attributable to
	non-controlling interest	-	1,311	264	1,672
Loss from discontinued operations attributable to
	SunOpta Inc.	-	(2,747)	(570)	(3,467)