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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2018

INCOME TAXES

Income Tax (Recovery) Expense

($ millions)			2018		2017
Current:
	Current year		1 270		1 150
	Adjustments to current income tax of prior years		(20	)	59
Deferred:
	Origination and reversal of temporary differences		345		476
	Adjustments in respect of deferred income tax of prior years		13		(70	)
	Changes in tax rates and legislation		—		(106	)
	Movement in unrecognized deferred income tax assets		82		(51	)
Total income tax expense			1 690		1 458

Reconciliation of Effective Tax Rate

($ millions)			2018		2017
Earnings before income tax			4 983		5 916
Canadian statutory tax rate			27.04%		27.01%
Statutory tax			1 347		1 598
Add (deduct) the tax effect of:
	Non-taxable component of capital losses (gains)		146		(90	)
	Share-based compensation and other permanent items		31		(1	)
	Assessments and adjustments		(7	)	(11	)
	Impact of income tax rate and legislative changes		—		(106	)
	Foreign tax rate differential		111		180
	Non-taxable component of acquisitions and dispositions		(14	)	(41	)
	Movement in unrecognized deferred income tax assets		82		(51	)
	Other		(6	)	(20	)
Total income tax expense			1 690		1 458
Effective tax rate			33.9%		24.6%

Deferred Income Tax Balances

		Deferred Income Tax Expense (Recovery)				Deferred Income Tax Liability (Asset)
($ millions)		2018		2017		December 31 2018		December 31 2017
Property, plant and equipment		484		157		14 705		14 252
Decommissioning and restoration provision		46		19		(1 854	)	(1 910	)
Employee retirement benefit plans		15		(5	)	(585	)	(639	)
Tax loss carry-forwards		(63	)	—		(172	)	(109	)
Other		(42	)	78		(177	)	(161	)
Net deferred income tax expense and liability		440		249		11 917		11 433

Change in Deferred Income Tax Balances

($ millions)		2018		2017
Net deferred income tax liability, beginning of year		11 433		11 180
Recognized in deferred income tax expense		440		249
Recognized in other comprehensive income		39		19
Foreign exchange, disposition and other		5		(15	)
Net deferred income tax liability, end of year		11 917		11 433

Deferred Tax in Shareholders' Equity

($ millions)			2018		2017
Deferred Tax in Other Comprehensive Income
	Actuarial gain on employment retirement benefit plans		39		19
Total income tax expense reported in equity			39		19

X

- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

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The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]]

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