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Summary of Assets Acquired and Liabilities Assumed (Detail) (CAD) In Millions, unless otherwise specified | Dec. 31, 2014 | Dec. 31, 2013 | Feb. 26, 2013
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Business Acquisition [Line Items] |  |  |  |
Goodwill | 224 us-gaap_Goodwill | 224 us-gaap_Goodwill |  |
Celtic |  |  |  |
Business Acquisition [Line Items] |  |  |  |
Current assets |  |  | 49 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssets / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember |
Property, plant and equipment |  |  | 2,045 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedPropertyPlantAndEquipment / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember | [1]
Goodwill |  |  | 20 us-gaap_Goodwill / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember | [2]
Total assets acquired |  |  | 2,114 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedAssets / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember |
Current liabilities |  |  | 62 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember |
Deferred income tax liabilities |  |  | 377 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedDeferredTaxLiabilitiesNoncurrent / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember | [3]
Other long-term obligations |  |  | 67 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNoncurrentLiabilitiesOther / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember |
Total liabilities assumed |  |  | 506 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember |
Net assets acquired |  |  | 1,608 us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedNet / us-gaap_BusinessAcquisitionAxis = imo_CelticExplorationLtdMember |
[1] | Property, plant and equipment were measured primarily using an income approach. The fair value measurements of the oil and gas assets were based, in part, on significant inputs not observable in the market and thus represent a Level 3 measurement. The significant inputs included Celtic resources, assumed future production profiles, commodity prices (mainly based on observable market inputs), risk adjusted discount rate of 10 percent, inflation of 2 percent and assumptions on the timing and amount of future development and operating costs. The property, plant and equipment additions were segmented to the Upstream business, with all of the assets in Canada.
[2] | Goodwill was the excess of the consideration transferred over the net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Goodwill was recognized in the Upstream reporting unit. Goodwill is not amortized and is not deductible for tax purposes.
[3] | Deferred income taxes reflect the future tax consequences on the temporary differences between the amount of assets and liabilities recognized for financial reporting purposes and such amounts recognized for tax purposes.

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