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INCOME TAX EXPENSE - Reconciliation to Canadian Statutory Rate (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016
Income Tax [Abstract] |  |
At 26.5% statutory rate | $ 728 | $ 471
Statutory rate (as percent) | 26.50% | 26.50%
Increase (decrease) due to: |  |
Allowances and special tax deductions | $ (96) | $ (134)
Impact of foreign tax rates | 215 | 113
Expenses not tax deductible | 24 | 54
Non-taxable gains on sales of long-lived assets | (241) | 0
Impairment charges not recognized in deferred tax assets | 66 | 0
Net currency translation losses on deferred tax balances | 10 | 23
Tax impact of profits from equity accounted investments | (7) | (5)
Current year tax losses not recognized in deferred tax assets | 21 | 35
United States tax reform | (203) | 0
Non-recognition of US AMT credits | 0 | 13
Adjustments in respect of prior years | (6) | (4)
Increase to income tax related contingent liabilities | 172 | 70
Impact of tax rate changes | 0 | (13)
United States withholding taxes | 252 | 0
Other withholding taxes | 18 | 11
Mining taxes | 266 | 267
Other items | 12 | 16
Income tax expense | $ 1,231 | $ 917

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