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INCOME TAX EXPENSE - Reconciliation to Canadian Statutory Rate (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020
Disclosure of major components of tax expense (income) [Table] |  |
Tax expense (income) at applicable tax rate | $ 1,228 | $ 1,311
Increase (decrease) due to: |  |
Allowances and special tax deductions | (138) | (151)
Impact of foreign tax rates | (84) | (32)
Expenses not tax deductible | 118 | 154
Tax effect of sales of long-lived assets | 24 | 0
Net currency translation (gains) losses on current and deferred tax balances | 23 | (19)
Tax impact from pass-through entities and equity accounted investments | (330) | (309)
Current year tax gains not recognized | (18) | (9)
Tax Effect from De-recognition in Deferred Tax Assets | (31) | (61)
Adjustments in respect of prior years | 24 | (53)
Increase to income tax related contingent liabilities | 19 | 42
Impact of tax rate changes | 66 | 1
Withholding taxes | 110 | 100
Mining taxes | 323 | 383
Tax impact of amounts recognized within accumulated OCI | 8 | (21)
Other items | 2 | (4)
Income tax expense | $ 1,344 | $ 1,332

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