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INCOME TAXES - Reconciliation of Effective Tax Rate (Details) - CAD ($) $ in Millions |  |  | 12 Months Ended
--- | --- | --- | ---
May 28, 2019 | May 27, 2019 | Dec. 31, 2019 | Dec. 31, 2018
INCOME TAXES |  |  |  |
Earnings before income tax |  |  | $ 2,533 | $ 4,983
Canadian statutory tax rate |  | 12.00% | 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 | $ (1,116) |  | (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 |  |  | (14.40%) | 33.90%

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