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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Taxes |
Schedule of income tax expense (recovery) | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2022 |  | 2021 |
Current: | ​ | ​ | ​ | ​ | ​
Current year |  | 4 333 |  | 1 353 | ​
Adjustments in respect of current income tax of prior years |  | (104) |  | 42 | ​
Deferred: | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences |  | (1 063) |  | 29 | ​
Adjustments in respect of deferred income tax of prior years |  | 54 |  | 23 | ​
Changes in tax rates and legislation |  | (27) |  | 8 | ​
Movement in unrecognized deferred income tax assets |  | 46 |  | (4) | ​
Total income tax expense |  | 3 239 |  | 1 451 | ​
​
Reconciliation of Effective Tax Rate | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2022 |  | 2021 |
Earnings before income tax |  | 12 316 |  | 5 570 | ​
Canadian statutory tax rate |  | 24.16% | ​ | 24.24% | ​
Statutory tax |  | 2 976 |  | 1 350 | ​
Add (deduct) the tax effect of: | ​ | ​ | ​ | ​ | ​
Non-taxable component of capital losses (gains) |  | 67 |  | (12) | ​
Share-based compensation and other permanent items |  | - |  | 3 | ​
Assessments and adjustments |  | (49) |  | 65 | ​
Impact of income tax rates and legislative changes(1) |  | (84) |  | 8 | ​
Non-taxable component of dispositions | ​ | (25) | ​ | (66) | ​
Foreign tax rate differential(2) |  | 290 |  | 111 | ​
Movement in unrecognized deferred income tax assets |  | 46 |  | (4) | ​
Other |  | 18 |  | (4) | ​
Total income tax expense |  | 3 239 |  | 1 451 | ​
Effective tax rate |  | 26.3% |  | 26.1% | ​
(1) | The twelve months ended December 31, 2022 includes a current income tax recovery of $39 million related to the sale of the company’s wind and solar assets (note 33).
(2) | The twelve months ended December 31, 2022 includes a deferred income tax recovery of $171 million related to the sale of the company’s UK assets (note 33)
​ ​ ​
Schedule of deferred income tax balances | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Deferred Income Tax Expense (Recovery) | ​ | Deferred Income Tax Liability (Asset) |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | December 31 | ​ | December 31 |
($ millions) |  | 2022 |  | 2021 |  | 2022 |  | 2021 |
Property, plant and equipment |  | (729) |  | (260) |  | 11 093 |  | 11 477 | ​
Decommissioning and restoration provision |  | (10) |  | 141 |  | (2 292) |  | (1 936) | ​
Employee retirement benefit plans |  | (92) |  | (142) |  | (297) |  | (470) | ​
Tax loss carry-forwards |  | (14) |  | 161 |  | (29) |  | (15) | ​
Other |  | (145) |  | 156 |  | (111) |  | 25 | ​
Net deferred income tax (recovery) / expense and liability |  | (990) |  | 56 |  | 8 364 |  | 9 081 | ​
​
Summary of changes in deferred income tax balances | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2022 |  | 2021 |
Net deferred income tax liability, beginning of year |  | 9 081 |  | 8 758 | ​
Recognized in deferred income tax (recovery) / expense |  | (990) |  | 56 | ​
Recognized in other comprehensive income |  | 264 |  | 277 | ​
Foreign exchange, acquisition and other |  | 9 |  | (10) | ​
Net deferred income tax liability, end of year |  | 8 364 |  | 9 081 | ​
​
Schedule of deferred tax in shareholders' equity | ​
​ | ​ | ​ | ​ | ​ | ​
($ millions) |  | 2022 |  | 2021 |
Deferred Tax in Other Comprehensive Income | ​ | ​ | ​ | ​ | ​
Actuarial gain on employment retirement benefit plans |  | 264 |  | 277 | ​
Total income tax expense reported in equity |  | 264 |  | 277 | ​
​

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