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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2021
INCOME TAXES |
Schedule of income tax (recovery) expense | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2021 |  | 2020 |
Current: | ​ | ​ | ​ | ​ | ​
Current year |  | 1 353 |  | (650) | ​
Adjustments in respect of current income tax of prior years |  | 42 |  | (9) | ​
Deferred: | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences |  | 29 |  | (973) | ​
Adjustments in respect of deferred income tax of prior years |  | 23 |  | (52) | ​
Changes in tax rates and legislation |  | 8 |  | (106) | ​
Movement in unrecognized deferred income tax assets |  | (4) |  | 12 | ​
Total income tax expense (recovery) |  | 1 451 |  | (1 778) | ​
​
Reconciliation of Effective Tax Rate | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2021 |  | 2020 |
Earnings (loss) before income tax |  | 5 570 |  | (6 097) | ​
Canadian statutory tax rate |  | 24.24% | ​ | 24.96% | ​
Statutory tax |  | 1 350 |  | (1 522) | ​
Add (deduct) the tax effect of: | ​ | ​ | ​ | ​ | ​
Non-taxable component of capital gains |  | (12) |  | (45) | ​
Share-based compensation and other permanent items |  | 3 |  | 7 | ​
Assessments and adjustments |  | 65 |  | (58) | ​
Impact of income tax rates and legislative changes |  | 8 |  | (173) | ​
Non-taxable component of dispositions | ​ | (66) | ​ | - | ​
Foreign tax rate differential |  | 111 |  | 3 | ​
Movement in unrecognized deferred income tax assets |  | (4) |  | 12 | ​
Other |  | (4) |  | (2) | ​
Total income tax expense (recovery) |  | 1 451 |  | (1 778) | ​
Effective tax rate |  | 26.1% |  | 29.2% | ​
​
Schedule of deferred income tax balances | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Deferred Income Tax Expense (Recovery) | ​ | Deferred Income Tax Liability (Asset) |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | December 31 | ​ | December 31 |
($ millions) |  | 2021 |  | 2020 |  | 2021 |  | 2020 |
Property, plant and equipment |  | (260) |  | (1 084) |  | 11 477 |  | 11 963 | ​
Decommissioning and restoration provision |  | 141 |  | 21 |  | (1 936) |  | (2 304) | ​
Employee retirement benefit plans |  | (142) |  | 34 |  | (470) |  | (605) | ​
Tax loss carry-forwards |  | 161 |  | (20) |  | (15) |  | (176) | ​
Other |  | 156 |  | (70) |  | 25 |  | (120) | ​
Net deferred income tax expense (recovery) and liability |  | 56 |  | (1 119) |  | 9 081 |  | 8 758 | ​
Summary of changes in deferred income tax balances | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2021 |  | 2020 |
Net deferred income tax liability, beginning of year |  | 8 758 |  | 9 967 | ​
Recognized in deferred income tax expense (recovery) |  | 56 |  | (1 119) | ​
Recognized in other comprehensive income |  | 277 |  | (62) | ​
Foreign exchange, acquisition and other |  | (10) |  | (28) | ​
Net deferred income tax liability, end of year |  | 9 081 |  | 8 758 | ​
​
Schedule of deferred tax in shareholders' equity | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2021 |  | 2020 |
Deferred Tax in Other Comprehensive Income | ​ | ​ | ​ | ​ | ​
Actuarial gain (loss) on employment retirement benefit plans |  | 277 |  | (62) | ​
Total income tax expense (recovery) reported in equity |  | 277 |  | (62) | ​
​

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