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Share-Based Payments (Tables)
 12 Months Ended
Dec. 31, 2020
Share-Based Payment Arrangements [Abstract]  
Schedule of stock options outstanding
The activities in the stock option plans for the years ended December 31 are as follows:
20202019
Number of stock options (thousands) Weighted average exercise price Number of
stock options (thousands)		Weighted average
exercise price
Balance, January 1,3,074 $42.36 3,101 $37.06 
Granted730 $61.88 745 $50.58 
Exercised(631)$28.29 (772)$29.01 
Balance, December 31,3,173 $49.65 3,074 $42.36 
Exercisable, December 31,1,537 $42.87 1,670 $35.51 
Disclosure of range of exercise prices of outstanding share options [text block]
The stock options outstanding as at December 31, 2020, by exercise price, are as follows:
Range of exercise pricesNumber of stock options (thousands)Weighted average remaining contractual life (years)Weighted average exercise price
$18.00 to $24.00
48 1.16$21.53 
$24.01 to $30.00
168 2.15$28.20 
$30.01 to $35.00
23 0.17$31.65 
$35.01 to $45.00
589 4.37$39.53 
$45.01 to $62.12
2,345 7.96$54.48 
Total stock options3,173 6.83$49.65 
Schedule of fair value options granted using Black-Scholes options pricing model The Black-Scholes option pricing model used the following assumptions to determine the fair value of options granted during the years ending December 31:
Weighted average assumptions20202019
Risk-free interest rate1.2 %1.8 %
Expected volatility19.2 %19.5 %
Expected dividend yield4.0 %4.0 %
Expected life of the option (in years)6.3 6.3 
Exercise price$61.88 $50.58 
Explanation of effect of share-based payments on entity's financial position The units outstanding under these plans and the liabilities recognized for these units in our Consolidated Statements of Financial Position are summarized in the following table:
Number of units (in thousands)Sun SharesDSUsTotal
Units outstanding December 31, 20204,971 860 5,831 
Units outstanding December 31, 20195,521 930 6,451 
Liability accrued as at December 31, 2020$258 $48 $306 
Liability accrued as at December 31, 2019$257 $51 $308 
Schedule of Increase in Liabilities
Compensation expense and the Income tax expense (benefit) for other share-based payment plans for the years ended December 31 are shown in the following table. Since expenses for the DSUs are accrued as part of incentive compensation in the year awarded, the expenses below do not include these accruals. The expenses presented in the following table include increases in the liabilities for Sun Shares and DSUs due to changes in the fair value of the common shares and the accruals of the Sun Shares liabilities over the vesting period, and exclude any adjustment in expenses due to the impact of hedging.
For the years ended December 31,20202019
Compensation expense$140 $205 
Income tax expense (benefit)$(34)$(53)
Compensation expense and the Income tax expense (benefit) for these awards for the years ended December 31 are shown in the following table:
For the years ended December 31,20202019
Compensation expense$387 $332 
Income tax expense (benefit)$(64)$(58)