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Post-employment benefits (Tables) | 9 Months Ended
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Jul. 31, 2025
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Summary of Defined Benefit Plan Expense | Defined benefit plan expense
|  | For the three months ended |  |  |  |  |  | For the nine months ended |
$ millions |  | 2025 Jul. 31 |  |  | 2025 Apr. 30 |  |  | 2024 Jul. 31 |  |  | 2025 Jul. 31 |  |  | 2025 Apr. 30 |  |  | 2024 Jul. 31 |  |  |  |  |  | 2025 Jul. 31 |  |  | 2024 Jul. 31 |  |  | 2025 Jul. 31 |  |  | 2024 Jul. 31 |
|  |  |  |  | Pension plans |  |  | Other post-employment plans |  |  |  |  |  | Pension plans |  |  | Other post-employment plans |
Current service cost |  | $ | 56 |  |  | $ | 57 |  |  | $ | 47 |  |  | $ | 2 |  |  | $ | 1 |  |  | $ | 1 |  |  |  |  |  |  | $ | 170 |  |  | $ | 142 |  |  | $ | 4 |  |  | $ | 3 |
Net interest (income) expense |  |  | (17 | ) |  |  | (20 | ) |  |  | (16 | ) |  |  | 5 |  |  |  | 5 |  |  |  | 6 |  |  |  |  |  |  |  | (57 | ) |  |  | (47 | ) |  |  | 15 |  |  |  | 18 |
Interest expense on effect of asset ceiling |  |  | – |  |  |  | 1 |  |  |  | 1 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 2 |  |  |  | 1 |  |  |  | – |  |  |  | – |
Plan administration costs |  |  | 1 |  |  |  | 2 |  |  |  | 2 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 5 |  |  |  | 6 |  |  |  | – |  |  |  | – |
Net defined benefit plan expense recognized in net income |  | $ | 40 |  |  | $ | 40 |  |  | $ | 34 |  |  | $ | 7 |  |  | $ | 6 |  |  | $ | 7 |  |  |  |  |  |  | $ | 120 |  |  | $ | 102 |  |  | $ | 19 |  |  | $ | 21 |
Summary of Defined Contributions Plan Expense | Defined contribution plan expense
|  | For the three months ended |  |  |  |  | For the nine months ended |
$ millions |  | 2025 Jul. 31 |  |  | 2025 Apr. 30 |  |  | 2024 Jul. 31 |  |  |  |  | 2025 Jul. 31 |  |  | 2024 Jul. 31 |
Defined contribution pension plans |  | $ | 20 |  |  | $ | 23 |  |  | $ | 17 |  |  |  |  | $ | 63 |  |  | $ | 55 |
Government pension plans (1) |  |  | 57 |  |  |  | 58 |  |  |  | 52 |  |  |  |  |  | 171 |  |  |  | 147 |
Total defined contribution plan expense |  | $ | 77 |  |  | $ | 81 |  |  | $ | 69 |  |  |  |  | $ | 234 |  |  | $ | 202 |
(1) | Includes Canada Pension Plan, Quebec Pension Plan, and U.S. Federal Insurance Contributions Act.
Summary of Net Remeasurement Gains (Losses) Recognized In OCI for Defined Benefit Plans | Remeasurement of employee defined benefit plans (1)
|  | For the three months ended |  |  |  |  |  | For the nine months ended |
$ millions |  | 2025 Jul. 31 |  |  | 2025 Apr. 30 |  |  | 2024 Jul. 31 |  |  | 2025 Jul. 31 |  |  | 2025 Apr. 30 |  |  | 2024 Jul. 31 |  |  |  |  |  | 2025 Jul. 31 |  |  | 2024 Jul. 31 (2) |  |  | 2025 Jul. 31 |  |  | 2024 Jul. 31 |
|  |  |  |  | Pension plans |  |  | Other post-employment plans |  |  |  |  |  | Pension plans |  |  | Other post-employment plans |
Net actuarial gains (losses) on defined benefit obligations |  | $ | 68 |  |  | $ | 260 |  |  | $ | (294 | ) |  | $ | 4 |  |  | $ | 8 |  |  | $ | (15 | ) |  |  |  |  |  | $ | 162 |  |  | $ | (726 | ) |  | $ | 5 |  |  | $ | (38 | )
Net actuarial gains (losses) on plan assets |  |  | 3 |  |  |  | (334 | ) |  |  | 549 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | (132 | ) |  |  | 913 |  |  |  | – |  |  |  | – |
Changes in asset ceiling excluding interest income |  |  | – |  |  |  | – |  |  |  | (2 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  |  |  |  |  | 1 |  |  |  | (2 | ) |  |  | – |  |  |  | – |
Net remeasurement gains (losses) recognized in OCI |  | $ | 71 |  |  | $ | (74 | ) |  | $ | 253 |  |  | $ | 4 |  |  | $ | 8 |  |  | $ | (15 | ) |  |  |  |  |  | $ | 31 |  |  | $ | 185 |  |  | $ | 5 |  |  | $ | (38 | )
(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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