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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Taxes [Abstract] |
Disclosure Of Major Components Of Tax Expense |
| Year ended December 31
| 2015 |  | 2016 |  | 2017
Current income tax expense: |  |  |  |  |
Current year (i) | $ | 40.5 |  |  | $ | 48.3 |  |  | $ | 39.3 |
Adjustments for prior years, including changes to net provisions related to tax uncertainties (ii) | (1.8 | ) |  | (34.1 | ) |  | (0.2 | )
| 38.7 |  |  | 14.2 |  |  | 39.1 |
Deferred income tax expense: |  |  |  |  |
Origination and reversal of temporary differences (i) | 2.3 |  |  | 20.0 |  |  | (5.8 | )
Changes in previously unrecognized tax losses and deductible temporary differences, including adjustments for prior years | 1.2 |  |  | (9.5 | ) |  | (5.9 | )
| 3.5 |  |  | 10.5 |  |  | (11.7 | )
Income tax expense | $ | 42.2 |  |  | $ | 24.7 |  |  | $ | 27.4 |
Disclosure Of Reconciliation Of Income Taxes Calculated At The Statutory Income Tax Rate To The Effective Tax Rate | A reconciliation of income taxes calculated at the statutory income tax rate to the income tax expense at the effective tax rate is as follows:
| Year ended December 31
| 2015 |  | 2016 |  | 2017
Earnings before income taxes | $ | 109.1 |  |  | $ | 161.0 |  |  | $ | 132.4 |
Income tax expense at Celestica’s statutory income tax rate of 26.5% (2016 and 2015 — 26.5%) | $ | 28.9 |  |  | $ | 42.7 |  |  | $ | 35.1 |
Impact on income taxes from: |  |  |  |  |
Manufacturing and processing deduction | (0.6 | ) |  | (0.1 | ) |  | (0.1 | )
Foreign income taxed at different rates | (19.9 | ) |  | (0.1 | ) |  | (7.6 | )
Foreign exchange | 3.4 |  |  | 4.8 |  |  | (6.8 | )
Other, including non-taxable/non-deductible items and changes to net provisions related to tax uncertainties (i)(ii) | 15.1 |  |  | (25.3 | ) |  | 3.4 |
Change in unrecognized tax losses and deductible temporary differences | 15.3 |  |  | 2.7 |  |  | 3.4 |
Income tax expense | $ | 42.2 |  |  | $ | 24.7 |  |  | $ | 27.4 |
(i) | These line items for 2016 in the two tables above were negatively impacted by a deferred tax expense of $8.0 related to taxable temporary differences associated with the anticipated repatriation of undistributed earnings from certain of our Chinese subsidiaries, of which $6.0 was realized as a current tax expense in 2017 for withholding tax on dividends paid in 2017.
(ii) | These line items for 2016 in the two tables above were favorably impacted by the reversal of provisions of $34 previously recorded for tax uncertainties related to the resolution of a transfer pricing matter for one of our Canadian subsidiaries.
Changes In Deferred Tax Assets And Liabilities | Changes in deferred tax assets and liabilities for the periods indicated are as follows:
|  | Unrealized foreign exchange gains |  | Accounting provisions not currently deductible |  | Pensions and non-pension post-retirement benefits |  | Tax losses carried forward |  | Property, plant and equipment and intangibles |  | Other |  | Reclassification between deferred tax assets and deferred tax liabilities(i) |  | Total
Deferred tax assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance — January 1, 2016 |  | $ | — |  |  | $ | 10.8 |  |  | $ | — |  |  | $ | 47.8 |  |  | $ | — |  |  | $ | 20.8 |  |  | $ | (39.3 | ) |  | $ | 40.1 |
Credited (charged) to net earnings |  | — |  |  | 0.2 |  |  | — |  |  | (4.5 | ) |  | — |  |  | (8.8 | ) |  | — |  |  | (13.1 | )
Credited (charged) directly to equity |  | — |  |  | — |  |  | — |  |  | (13.3 | ) |  | — |  |  | 0.6 |  |  | — |  |  | (12.7 | )
Effects of foreign exchange |  | — |  |  | (0.6 | ) |  | — |  |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | (0.4 | )
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22.5 |  |  | 22.5 |
Balance — December 31, 2016 |  | — |  |  | 10.4 |  |  | — |  |  | 30.2 |  |  | — |  |  | 12.6 |  |  | (16.8 | ) |  | 36.4 |
Credited (charged) to net earnings |  | — |  |  | (1.9 | ) |  | — |  |  | 4.5 |  |  | — |  |  | (14.8 | ) |  | — |  |  | (12.2 | )
Charged directly to equity |  | — |  |  | — |  |  | — |  |  | (1.7 | ) |  | — |  |  | — |  |  | — |  |  | (1.7 | )
Effects of foreign exchange |  | — |  |  | 0.3 |  |  | — |  |  | 1.6 |  |  | — |  |  | — |  |  | — |  |  | 1.9 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.3 |  |  | 2.2 |  |  | 6.3 |  |  | 14.8 |
Balance — December 31, 2017 |  | $ | — |  |  | $ | 8.8 |  |  | $ | — |  |  | $ | 34.6 |  |  | $ | 6.3 |  |  | $ | — |  |  | $ | (10.5 | ) |  | $ | 39.2 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance — January 1, 2016 |  | $ | 30.6 |  |  | $ | — |  |  | $ | 24.1 |  |  | $ | — |  |  | $ | 10.4 |  |  | $ | — |  |  | $ | (39.3 | ) |  | $ | 25.8 |
Charged (credited) to net earnings |  | (4.3 | ) |  | — |  |  | — |  |  | — |  |  | 2.0 |  |  | (0.3 | ) |  | — |  |  | (2.6 | )
Charged (credited) directly to equity |  | — |  |  | — |  |  | (11.9 | ) |  | — |  |  | — |  |  | 0.3 |  |  | — |  |  | (11.6 | )
Effects of foreign exchange |  | 0.2 |  |  | — |  |  | — |  |  | — |  |  | 0.4 |  |  | 0.1 |  |  | — |  |  | 0.7 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 22.5 |  |  | 22.5 |
Balance — December 31, 2016 |  | 26.5 |  |  | — |  |  | 12.2 |  |  | — |  |  | 12.8 |  |  | 0.1 |  |  | (16.8 | ) |  | 34.8 |
Charged (credited) to net earnings |  | (2.9 | ) |  | — |  |  | 0.1 |  |  | — |  |  | (18.7 | ) |  | (2.5 | ) |  | — |  |  | (24.0 | )
Charged (credited) directly to equity |  | — |  |  | — |  |  | (1.7 | ) |  | — |  |  | — |  |  | 2.5 |  |  | — |  |  | 0.8 |
Effects of foreign exchange |  | 1.6 |  |  | — |  |  | — |  |  | — |  |  | (0.4 | ) |  | — |  |  | — |  |  | 1.2 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.3 |  |  | 2.1 |  |  | 6.3 |  |  | 14.7 |
Balance — December 31, 2017 |  | $ | 25.2 |  |  | $ | — |  |  | $ | 10.6 |  |  | $ | — |  |  | $ | — |  |  | $ | 2.2 |  |  | $ | (10.5 | ) |  | $ | 27.5 |
(i) | This reclassification reflects the offsetting of deferred tax assets and deferred tax liabilities to the extent they relate to the same taxing authorities and there is a legally enforceable right to such offset.

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