Income taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income tax expense (recovery) differs from the amount that would be obtained by applying statutory federal, and provincial income tax rates to the respective year’s income (loss) from continuing operations before income taxes as follows:


	2013			2012			2011
Effective statutory federal, state and provincial income tax rate		26.50	%		26.50	%		28.25	%

Effective tax expense (recovery) on income (loss) from continuing operations before income taxes	$	(1,235	)	$	271		$	(42	)
Increase (decrease) results from:
Non-deductible share-based compensation expense		69			114			141
Income taxed at different rates in foreign jurisdictions		33			38			(1,395	)
Tax benefit on capital loss		(461	)		—			—
Income from discontinued operations		84			762			2,345
Other		(123	)		55			119

Income tax expense (recovery) from continuing operations	$	(1,633	)	$	1,240		$	1,168

Current Income Tax Expense (Recovery)/ Deferred Income Tax Expense (Recovery) by Jurisdiction

Income tax expense (recovery):
	2013			2012		2011
Current income tax expense (recovery):
Canada:
Federal	$	(404	)	$	699	$	454
Provincial		(304	)		530		319
Other		(2	)		1		107

	$	(710	)	$	1,230	$	880
Deferred income tax expense (recovery):
Canada:
Federal		(526	)		6		169
Provincial		(397	)		4		119

	$	(923	)	$	10	$	288

	$	(1,633	)	$	1,240	$	1,168

Summary of Components of Deferred Income Tax Assets and Liabilities

A summary of the principal components of deferred income tax assets and liabilities is as follows:


	2013			2012
Current deferred income tax assets:
Financing costs	$	105		$	92

Non-current deferred income tax assets:
Loss carry-forwards	$	21,130		$	—
Other timing differences		390			386
Valuation allowance		(20,480	)		—

		1,040			386
Non-current deferred income tax liabilities:
Property and equipment		(1,305	)		(1,481	)
Financing costs		(5	)		(80	)

		(1,310	)		(1,561	)

	$	(270	)	$	(1,175	)