XML 61 R48.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
INCOME TAXES |
Income Tax (Recovery) Expense |
($ millions) |  | 2019 |  | 2018 |  |
Current: |  |  |  |  |  |
| Current year |  | 1 524 |  | 1 270 |  |
| Adjustments to current income tax of prior years |  | 28 |  | (20 | ) |
Deferred: |  |  |  |  |  |
| Origination and reversal of temporary differences |  | (819 | ) | 345 |  |
| Adjustments in respect of deferred income tax of prior years |  | 83 |  | 13 |  |
| Changes in tax rates and legislation |  | (1 124 | ) | — |  |
| Movement in unrecognized deferred income tax assets |  | (58 | ) | 82 |  |
Total income tax (recovery) expense |  | (366 | ) | 1 690 |  |
Reconciliation of Effective Tax Rate |
($ millions) |  | 2019 |  | 2018 |  |
Earnings before income tax |  | 2 533 |  | 4 983 |  |
Canadian statutory tax rate |  | 26.74% |  | 27.04% |  |
Statutory tax |  | 677 |  | 1 347 |  |
Add (deduct) the tax effect of: |  |  |  |  |  |
| Non-taxable component of capital (gains) losses |  | (146 | ) | 146 |  |
| Share-based compensation and other permanent items |  | 25 |  | 31 |  |
| Assessments and adjustments |  | 112 |  | (7 | ) |
| Impact of income tax rate and legislative changes |  | (1 067 | ) | — |  |
| Foreign tax rate differential |  | 83 |  | 111 |  |
| Non-taxable component of acquisitions and dispositions |  | — |  | (14 | ) |
| Movement in unrecognized deferred income tax assets |  | (58 | ) | 82 |  |
| Other |  | 8 |  | (6 | ) |
Total income tax (recovery) expense |  | (366 | ) | 1 690 |  |
Effective tax rate |  | (14.4 | )% | 33.9% |  |
Deferred Income Tax Balances |
|  | Deferred Income Tax (Recovery) Expense |  | Deferred Income Tax Liability (Asset) |  |
($ millions) |  | 2019 |  | 2018 |  | December 31 2019 |  | December 31 2018 |  |
Property, plant and equipment |  | (2 348 | ) | 484 |  | 12 814 |  | 14 666 |  |
Decommissioning and restoration provision |  | 259 |  | 46 |  | (2 092 | ) | (1 854 | ) |
Employee retirement benefit plans |  | 32 |  | 15 |  | (576 | ) | (585 | ) |
Tax loss carry-forwards |  | 16 |  | (63 | ) | (156 | ) | (172 | ) |
Other |  | 123 |  | (42 | ) | (23 | ) | (138 | ) |
Net deferred income tax (recovery) expense and liability |  | (1 918 | ) | 440 |  | 9 967 |  | 11 917 |  |
Change in Deferred Income Tax Balances |
($ millions) |  | 2019 |  | 2018 |
Net deferred income tax liability, beginning of year |  | 11 917 |  | 11 433 |
Recognized in deferred income tax expense |  | (1 918 | ) | 440 |
Recognized in other comprehensive income |  | (23 | ) | 39 |
Foreign exchange, disposition and other |  | (9 | ) | 5 |
Net deferred income tax liability, end of year |  | 9 967 |  | 11 917 |
Deferred Tax in Shareholders' Equity |
($ millions) |  | 2019 |  | 2018 |
Deferred Tax in Other Comprehensive Income |  |  |  |  |
| Actuarial (loss) gain on employment retirement benefit plans |  | (23 | ) | 39 |
Total income tax (recovery) expense reported in equity |  | (23 | ) | 39 |

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_MajorComponentsOfTaxExpenseIncomeAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components on income tax expense. + References No definition available. + Details
Name: | su_ScheduleOfComponentsOfIncomeTaxExpenseTableTextBlock
Namespace Prefix: | su_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of deferred tax in Shareholders' Equity. + References No definition available. + Details
Name: | su_ScheduleOfDeferredTaxInShareholdersEquityTextBlock
Namespace Prefix: | su_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation of the effective tax rate. + References No definition available. + Details
Name: | su_ScheduleOfReconciliationEffectiveIncomeTaxRateTableTextBlock
Namespace Prefix: | su_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration