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Post-employment benefits | 6 Months Ended
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Apr. 30, 2025
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Post-employment benefits | Note 10. Post-employment benefits The following tables provide details on the post-employment benefit expense recognized in the interim consolidated statement of income and on the remeasurements recognized in the interim consolidated statement of comprehensive income: Defined benefit plan expense
|  | For the three months ended |  |  |  |  |  | For the six months ended |
$ millions |  | 2025 Apr. 30 |  |  | 2025 Jan. 31 |  |  | 2024 Apr. 30 |  |  | 2025 Apr. 30 |  |  | 2025 Jan. 31 |  |  | 2024 Apr. 30 |  |  |  |  |  | 2025 Apr. 30 |  |  | 2024 Apr. 30 |  |  | 2025 Apr. 30 |  |  | 2024 Apr. 30 |
|  |  |  |  | Pension plans |  |  | Other post-employment plans |  |  |  |  |  | Pension plans |  |  | Other post-employment plans |
Current service cost |  | $ | 57 |  |  | $ | 57 |  |  | $ | 47 |  |  | $ | 1 |  |  | $ | 1 |  |  | $ | 1 |  |  |  |  |  |  | $ | 114 |  |  | $ | 95 |  |  | $ | 2 |  |  | $ | 2 |
Net interest (income) expense |  |  | (20 | ) |  |  | (20 | ) |  |  | (15 | ) |  |  | 5 |  |  |  | 5 |  |  |  | 6 |  |  |  |  |  |  |  | (40 | ) |  |  | (31 | ) |  |  | 10 |  |  |  | 12 |
Interest expense on effect of asset ceiling |  |  | 1 |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 2 |  |  |  | – |  |  |  | – |  |  |  | – |
Plan administration costs |  |  | 2 |  |  |  | 2 |  |  |  | 2 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 4 |  |  |  | 4 |  |  |  | – |  |  |  | – |
Net defined benefit plan expense recognized in net income |  | $ | 40 |  |  | $ | 40 |  |  | $ | 34 |  |  | $ | 6 |  |  | $ | 6 |  |  | $ | 7 |  |  |  |  |  |  | $ | 80 |  |  | $ | 68 |  |  | $ | 12 |  |  | $ | 14 |
Defined contribution plan expense
|  | For the three months ended |  |  |  |  | For the six months ended |
$ millions |  | 2025 Apr. 30 |  |  | 2025 Jan. 31 |  |  | 2024 Apr. 30 |  |  |  |  | 2025 Apr. 30 |  |  | 2024 Apr. 30 |
Defined contribution pension plans |  | $ | 23 |  |  | $ | 20 |  |  | $ | 16 |  |  |  |  | $ | 43 |  |  | $ | 38 |
Government pension plans (1) |  |  | 58 |  |  |  | 56 |  |  |  | 52 |  |  |  |  |  | 114 |  |  |  | 95 |
Total defined contribution plan expense |  | $ | 81 |  |  | $ | 76 |  |  | $ | 68 |  |  |  |  | $ | 157 |  |  | $ | 133 |
(1) | Includes Canada Pension Plan, Quebec Pension Plan, and U.S. Federal Insurance Contributions Act.
Remeasurement of employee defined benefit plans (1)
|  | For the three months ended |  |  |  |  |  | For the six months ended |
$ millions |  | 2025 Apr. 30 |  |  | 2025 Jan. 31 |  |  | 2024 Apr. 30 (2) |  |  | 2025 Apr. 30 |  |  | 2025 Jan. 31 |  |  | 2024 Apr. 30 |  |  |  |  |  | 2025 Apr. 30 |  |  | 2024 Apr. 30 (2) |  |  | 2025 Apr. 30 |  |  | 2024 Apr. 30 |
|  |  |  |  | Pension plans |  |  | Other post-employment plans |  |  |  |  |  | Pension plans |  |  | Other post-employment plans |
Net actuarial gains (losses) on defined benefit obligations |  | $ | 260 |  |  | $ | (166 | ) |  | $ | 267 |  |  | $ | 8 |  |  | $ | (7 | ) |  | $ | 12 |  |  |  |  |  |  | $ | 94 |  |  | $ | (432 | ) |  | $ | 1 |  |  | $ | (23 | )
Net actuarial gains (losses) on plan assets |  |  | (334 | ) |  |  | 199 |  |  |  | (262 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | (135 | ) |  |  | 364 |  |  |  | – |  |  |  | – |
Changes in asset ceiling excluding interest income |  |  | – |  |  |  | 1 |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |
Net remeasurement gains (losses) recognized in OCI |  | $ | (74 | ) |  | $ | 34 |  |  | $ | 6 |  |  | $ | 8 |  |  | $ | (7 | ) |  | $ | 12 |  |  |  |  |  |  | $ | (40 | ) |  | $ | (68 | ) |  | $ | 1 |  |  | $ | (23 | )
(1) | The Canadian post-employment defined benefit plans are remeasured on a quarterly basis for changes in the discount rate and for actual asset returns. All other Canadian plans’ actuarial assumptions and foreign plans’ actuarial assumptions are updated at least annually.
(2) | Includes the transfer of the accumulated actuarial losses of $5 million to retained earnings upon the settlement of a pension plan for one of our subsidiaries.

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