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INCOME TAXES - Deferred Income (Details) - CAD ($) $ in Millions | 3 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2019 | Mar. 31, 2019 | Dec. 31, 2020 | Dec. 31, 2019
Income Tax Disclosure [Line Items] |  |  |  |
Impact of income tax rate and legislative changes | $ 1,116 |  | $ 173 | $ 1,067
Applicable tax rate | 8.00% | 12.00% | 24.96% | 26.74%
Oil Sands |  |  |  |
Income Tax Disclosure [Line Items] |  |  |  |
Impact of income tax rate and legislative changes | $ 910 |  |  |
Refining and Marketing |  |  |  |
Income Tax Disclosure [Line Items] |  |  |  |
Impact of income tax rate and legislative changes | 88 |  |  |
Exploration and Production |  |  |  |
Income Tax Disclosure [Line Items] |  |  |  |
Impact of income tax rate and legislative changes | 70 |  |  |
Corporate and Eliminations segment |  |  |  |
Income Tax Disclosure [Line Items] |  |  |  |
Impact of income tax rate and legislative changes | $ 48 |  |  |

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- Definition The amount that represents the difference between the tax expense (income) and the product of the accounting profit multiplied by the applicable tax rate(s) that relates to changes in the tax rate. [Refer: Accounting profit] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_c_i&doctype=Standard -URIDate 2020-01-01 + Details
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