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Pension and other post-retirement benefits (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure Of Defined Benefit Plans [Abstract] |
Information related to defined benefit plan |
|  | Pension benefit plans |  |  | Other benefit plans
|  | 2019 |  |  | 2018 |  |  | 2019 |  |  | 2018
Fair value of plan assets, beginning of year | $ | 7,177 |  | $ | 8,061 |  | $ | - |  | $ | -
Interest income on plan assets |  | 262 |  |  | 259 |  |  | - |  |  | -
Return on assets excluding interest income |  | 280 |  |  | (292) |  |  | - |  |  | -
Employer contributions |  | - |  |  | 61 |  |  | - |  |  | -
Benefits paid |  | (912) |  |  | (910) |  |  | - |  |  | -
Administrative costs paid |  | (1) |  |  | (2) |  |  | - |  |  | -
Fair value of plan assets, end of year | $ | 6,806 |  | $ | 7,177 |  | $ | - |  | $ | -
Defined benefit obligation, beginning of year | $ | 54,271 |  | $ | 55,972 |  | $ | 21,161 |  | $ | 26,893
Current service cost |  | 1,586 |  |  | 1,670 |  |  | 817 |  |  | 1,429
Interest cost |  | 1,807 |  |  | 1,668 |  |  | 841 |  |  | 946
Actuarial loss (gain) arising from: |  |  |  |  |  |  |  |  |  |  |
- demographic assumptions |  | - |  |  | - |  |  | - |  |  | (192)
- financial assumptions |  | 6,925 |  |  | (3,776) |  |  | 2,877 |  |  | (1,887)
- experience adjustment |  | 777 |  |  | 56 |  |  | 114 |  |  | (2,919)
Past service cost |  | - |  |  | - |  |  | - |  |  | (1,929)
Benefits paid |  | (1,705) |  |  | (2,028) |  |  | (855) |  |  | (1,180)
Foreign exchange |  | (1,073) |  |  | 709 |  |  | - |  |  | -
Defined benefit obligation, end of year | $ | 62,588 |  | $ | 54,271 |  | $ | 24,955 |  | $ | 21,161
Defined benefit liability [note 14] | $ | (55,782) |  | $ | (47,094) |  | $ | (24,955) |  | $ | (21,161)
Percentages of the total fair value of assets pension plan |
|  |  | Pension benefit plans
|  |  | 2019 |  | 2018
Asset category(a) |  |  |  |
| Canadian equity securities |  | 9% |  | 9%
| U.S. equity securities |  | 12% |  | 0%
| Global equity securities |  | 9% |  | 21%
| Canadian fixed income |  | 30% |  | 29%
| Other(b) |  | 40% |  | 41%
Total |  | 100% |  | 100%
(a) The defined benefit plan assets contain no material amounts of related p arty assets at December 31, 2019 and 2018 respectively. (b) Relates to the value of the refundable tax account held by the Canada Revenue Agency. The refundable total is approximately equal to half of the sum of the realized investment income plus employer contributions less half of the benefits paid by the plan.
Components of net pension and other benefit expense |
The following represents the components of net pension and other benefit expense included primarily as part of
administration: |  |  |  |  |  |  |  |
| Pension benefit plans | Other benefit plans
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Current service cost | $ | 1,586 | $ | 1,670 | $ | 817 | $ | 1,429
Net interest cost |  | 1,545 |  | 1,409 |  | 841 |  | 946
Past service cost |  | - |  | - |  | - |  | (1,929)
Administration cost |  | 1 |  | 2 |  | - |  | -
Defined benefit expense [note 18] |  | 3,132 |  | 3,081 |  | 1,658 |  | 446
Defined contribution pension expense [note 18] |  | 11,767 |  | 13,431 |  | - |  | -
Net pension and other benefit expense | $ | 14,899 | $ | 16,512 | $ | 1,658 | $ | 446
Amount of actuarial losses (gains) recognized in other comprehensive income |
The total amount of actuarial losses (gains) recognized in other comprehensive income is:
|  | Pension benefit plans | Other benefit plans
|  |  | 2019 |  | 2018 |  | 2019 |  | 2018
Actuarial loss (gain) | $ | 7,702 | $ | (3,720) | $ | 2,991 | $ | (4,998)
Return on plan assets excluding |  |  |  |  |  |  |  |
| interest income |  | (280) |  | 292 |  | - |  | -
|  | $ | 7,422 | $ | (3,428) | $ | 2,991 | $ | (4,998)
Defined benefit obligation and net pension and other benefit expense [Member] |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |
Assumptions to determine defined benefit obligations and expense |
The assumptions used to determine the Company’s defined benefit obligation and net pension and other benefit expense
were as follows at December 31 (expressed as weighted averages):
| Pension benefit plans | Other benefit plans
| 2019 | 2018 | 2019 | 2018
Discount rate - obligation | 3.0% | 3.7% | 3.1% | 3.9%
Discount rate - expense | 3.7% | 3.4% | 3.9% | 3.4%
Rate of compensation increase | 3.0% | 3.0% | - | -
Initial health care cost trend rate | - | - | 6.0% | 6.0%
Cost trend rate declines to | - | - | 5.0% | 5.0%
Year the rate reaches its final level | - | - | 2022 | 2022
Dental care cost trend rate | - | - | 5.0% | 5.0%
1% Change in assumptions [member] | Defined benefit obligation and net pension and other benefit expense [Member] |
Disclosure of sensitivity analysis for actuarial assumptions [line items] |
Assumptions to determine defined benefit obligations and expense |
A 1% change at the reporting date to one of the relevant actuarial assumptions, holding other assumptions constant, would
have affected the defined benefit obligation by the following:
| Pension benefit plans | Other benefit plans
|  | Increase |  | Decrease |  | Increase |  | Decrease
Discount rate | $ | (8,141) | $ | 10,595 | $ | (3,284) | $ | 4,133
Rate of compensation increase |  | 2,832 |  | (2,608) |  | n/a |  | n/a
A 1% change in any of the other assumptions would not have a significant impact on the defined benefit obligation.

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