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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
INCOME TAXES. |
Income Tax (Recovery) Expense |
($ millions) |  | 2017 |  | 2016 |  |
Current: |  |  |  |  |  |
| Current year |  | 1 150 |  | 222 |  |
| Adjustments to current income tax of prior years |  | 59 |  | (69 | ) |
Deferred: |  |  |  |  |  |
| Origination of temporary differences |  | 425 |  | (313 | ) |
| Adjustments in respect of deferred income tax of prior years |  | (70 | ) | 67 |  |
| Changes in tax rates and legislation |  | (106 | ) | (190 | ) |
| Recognition of previously unrecognized deferred tax assets |  | — |  | (76 | ) |
|  | 1 458 |  | (359 | ) |
Reconciliation of Effective Tax Rate |
($ millions) |  | 2017 |  | 2016 |  |
Earnings before income tax |  | 5 916 |  | 86 |  |
Canadian statutory tax rate |  | 27.01% |  | 27.00% |  |
Statutory tax |  | 1 598 |  | 23 |  |
Add (deduct) the tax effect of: |  |  |  |  |  |
| Non-taxable component of capital gains |  | (90 | ) | (60 | ) |
| Share-based compensation and other permanent items |  | (1 | ) | 19 |  |
| Assessments and adjustments |  | (11 | ) | (2 | ) |
| Impact of income tax rate and legislative changes |  | (106 | ) | (190 | ) |
| Foreign tax rate differential |  | 180 |  | (28 | ) |
| Non-taxable component of dispositions |  | (41 | ) | — |  |
| Tax gains for which no deferred income tax asset was recognized |  | (51 | ) | (50 | ) |
| Recognition of deferred income tax asset previously unrecognized |  | — |  | (76 | ) |
| Other |  | (20 | ) | 5 |  |
|  | 1 458 |  | (359 | ) |
Deferred Income Tax Balances |
|  | Net Earnings (Loss) |  | Consolidated Balance Sheets(1) |  |
($ millions) |  | 2017 |  | 2016 |  | Dec 31 2017 |  | Dec 31 2016 |  |
Property, plant and equipment |  | 157 |  | (864 | ) | 14 252 |  | 13 864 |  |
Decommissioning and restoration provision |  | 19 |  | 342 |  | (1 910 | ) | (1 701 | ) |
Employee retirement benefit plans |  | (5 | ) | (23 | ) | (639 | ) | (648 | ) |
Tax loss carry-forwards |  | — |  | (10 | ) | (109 | ) | (109 | ) |
Partnership deferral reserve |  | — |  | (78 | ) | — |  | — |  |
Foreign exchange and other |  | 78 |  | 121 |  | (161 | ) | (226 | ) |
|  | 249 |  | (512 | ) | 11 433 |  | 11 180 |  |
(1) | The current and non-current portion of the deferred income tax liability and asset are as follows:
($ millions) |  | Dec 31 2017 |  | Dec 31 2016 |  |
Deferred income tax liability expected to reverse within 12 months |  | 93 |  | 195 |  |
Deferred income tax asset expected to reverse within 12 months |  | (27 | ) | (21 | ) |
Deferred income tax liability expected to reverse after 12 months |  | 11 440 |  | 11 048 |  |
Deferred income tax asset expected to reverse after 12 months |  | (73 | ) | (42 | ) |
Net deferred income tax liability |  | 11 433 |  | 11 180 |  |
Change in Deferred Income Tax Balances |
($ millions) |  | 2017 |  | 2016 |  |
Beginning of year |  | 11 180 |  | 9 919 |  |
Recognized in deferred income tax expense |  | 249 |  | (512 | ) |
Recognized in other comprehensive income |  | 19 |  | (5 | ) |
Recognized in equity |  | — |  | (26 | ) |
Acquisition |  | — |  | 2 054 |  |
Foreign exchange, disposition and other |  | (15 | ) | (179 | ) |
Reclassified to assets held for sale (notes 36 and 37) |  | — |  | (71 | ) |
End of year |  | 11 433 |  | 11 180 |  |
Deferred Tax in Shareholders' Equity |
|  | Year ended December 31
($ millions) |  | 2017 |  | 2016 |
Deferred Tax in Other Comprehensive (Loss) Income |  |  |  |  |
| Actuarial (gain) loss on employment retirement benefit plans |  | (19 | ) | 5 |
Deferred Tax in Equity |  |  |  |  |
| Common share issuance |  | — |  | 26 |
|  | (19 | ) | 31 |

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