9.	INCOME TAXES

As at September 30, 2014, our provision for uncertain tax positions was $0.4 million compared to $1.8 million as at December 31, 2013. The $1.4 million decrease was primarily due to the expiration of the statute of limitations applicable to certain tax positions taken on uncertain tax matters in prior years. During the three months ended September 30, 2014, this change in our provision for uncertain tax positions resulted in a $0.8 million balance sheet reclassification adjustment to additional-paid-in capital and a $0.4 million income tax recovery related to the reversal of the associated interest that was previously accrued. During the three months ended September 30, 2013, the provision for income taxes was $0.1 million, which primarily related to interest accrued on uncertain tax positions at that time. The provisions in both periods also reflect that we had insufficient evidence to support the current or future realization of the tax benefits associated with our development expenditures at that time.

During the nine months ended September 30, 2014, we recognized an income tax recovery of $0.2 million which consisted of the $0.4 million income tax recovery described above offset by the tax impact of gains from fair value changes in our previous Eligard related contingent consideration asset and interest accrued on uncertain tax positions at that time. During the nine months ended September 30, 2013, the $0.4 million provision for income taxes primarily related to the gains from fair value changes in our previous Eligard related contingent consideration asset. The provisions for both periods also reflect that we had insufficient evidence to support the current or future realization of the tax benefits associated with our development expenditures at that time.

During the nine months ended September 30, 2014, our net deferred tax asset was reduced to nil as a result of the collection of all outstanding amounts related to our previous Eligard related contingent consideration asset and no further fair value changes being recorded. Refer to Note 3 — Contingent Consideration for more information.

As insufficient evidence exists to support current or future realization of the tax benefits associated with the vast majority of our current and prior period operating expenditures, the benefit of certain tax assets was not recognized during the three and nine months ended September 30, 2014 and September 30, 2013.