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INCOME TAX EXPENSE - Reconciliation to Canadian Statutory Rate (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2022 | Dec. 31, 2021
Disclosure of major components of tax expense (income) [Table] |  |
Applicable tax rate | 26.50% | 26.50%
Tax expense (income) at applicable tax rate | $ 446 | $ 1,228
Increase (decrease) due to: |  |
Allowances and special tax deductions | (146) | (138)
Impact of foreign tax rates | (146) | (84)
Non-deductible expenses / (non-taxable income) | (38) | 118
Goodwill impairment charges not tax deductible | 325 | 0
Taxable gains on sales of non-current assets | 1 | 24
Net currency translation losses on current and deferred tax balances | 59 | 23
Tax impact from pass-through entities and equity accounted investments | (196) | (330)
Current year tax results sheltered by previously unrecognized deferred tax assets | 33 | (18)
Recognition and de-recognition of deferred tax assets | 15 | (31)
Adjustments in respect of prior years | 17 | 24
Increase to income tax related contingent liabilities | 13 | 19
Impact of tax rate changes | 0 | 66
Withholding taxes | 82 | 110
Mining taxes | 201 | 323
Tax impact of amounts recognized within accumulated OCI | (7) | 8
Other items | 5 | 2
Income tax expense | $ 664 | $ 1,344

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