Notes to CoNsolidated FiNaNCial statemeNts (In thousands of dollars except as noted and per share amounts) 5.  FINANCE INCOME AND FINANCE COSTS: 6.  INCOME TAX EXPENSE: 57 Annual Report 2013 For the years ended September 28, September 29, 2013 2012 $ $ Current tax expense Current period  11,670 10,039 Adjustment for prior periods  (11) 102 Current tax expense  11,659 10,141 Deferred tax expense Recognition and reversal of temporary differences  1,337 404 Changes in tax rates  150 103 Deferred tax expense  1,487 507 Total income tax expense  13,146 10,648 For the years ended September 28, September 29, 2013 2012 $ $ Net change in fair value of interest rate swap (note 9)  1,787 2,119 Finance income  1,787 2,119 Interest expense on convertible unsecured subordinated debentures, including accretion of $147 (2012 - $115) (note 20)  6,447 6,682 Interest on revolving credit facility  3,579 3,578 Amortization of deferred financing fees  888 958 Loss on early redemption of convertible unsecured  subordinated debentures (note 20)  – 596 Finance costs  10,914 11,814 Net finance costs recognized in net earnings  9,127 9,695 Recognized in net earnings: