Why the tax is considered to be a positive income but not as an expense?

Revenue Net revenue Cost of sales Gross profit Expenses Selling expenses General and administrative Depreciation and amortization Operating expenses Operating loss Finance expenses Other income Loss before income taxes Income tax expense (recovery) Current Deferred Net loss and comprehensive loss Note 4 5 6 7 8 9 S 2017 46, 573 27,676 18,897 14,290 5, 174 470 19,934 (1 ,037) 333 2 (1,368) (175) (173) (348) (1 ,020) 2016 43,126 24,477 18,649 12,647 5,720 548 18,915 (266) 349 123 (492) (272) 233 (39) (453) Revenue Net revenue Cost of sales Gross profit Expenses Selling expenses General and administrative Depreciation and amortization Operating expenses Operating loss Finance expenses Other income Loss before income taxes Income tax expense (recovery) Current Deferred Net loss and comprehensive loss Note 4 5 6 7 8 9 S 2017 46, 573 27,676 18,897 14,290 5, 174 470 19,934 (1 ,037) 333 2 (1,368) (175) (173) (348) (1 ,020) 2016 43,126 24,477 18,649 12,647 5,720 548 18,915 (266) 349 123 (492) (272) 233 (39) (453)