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Investment and other income | 12 Months Ended
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Dec. 31, 2019
Investment and other income | 9. Investment and other income Investment and other income includes gains and losses on asset sales as follows:
millions of Canadian dollars |  | 2019 |  |  | 2018 |  |  | 2017 |
Proceeds from asset sales |  |  | 82 |  |  |  | 59 |  |  |  | 232 |
Book value of asset sales |  |  | 36 |  |  |  | 5 |  |  |  | 12 |
Gain (loss) on asset sales, before-tax (a) |  |  | 46 |  |  |  | 54 |  |  |  | 220 |
Gain (loss) on asset sales, after-tax (a) |  |  | 42 |  |  |  | 38 |  |  |  | 192 |
(a) | 2017 included a gain of $174 million ($151 million after tax) from the sale of surplus property in Ontario.

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- Definition The entire disclosure for interest and other income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 610 -URI http://asc.fasb.org/topic&trid=49130413 + Details
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