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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2018
Income Taxes [Abstract] |
Disclosure Of Major Components Of Tax Expense |
| Year ended December 31
| 2016 |  | 2017 |  | 2018
Current income tax expense: | (restated) |  |  | (restated) |  |  |
Current year (i) | $ | 48.3 |  |  | $ | 39.3 |  |  | $ | 44.4 |
Adjustments for prior years, including changes to net provisions related to tax uncertainties (ii) | (34.1 | ) |  | (0.2 | ) |  | (4.7 | )
| 14.2 |  |  | 39.1 |  |  | 39.7 |
Deferred income tax expense (recovery): |  |  |  |  |
Origination and reversal of temporary differences (i) | 20.0 |  |  | (5.6 | ) |  | 6.2 |
Changes in previously unrecognized tax losses and deductible temporary differences, including adjustments for prior years (iii) | (9.5 | ) |  | (5.9 | ) |  | (62.9 | )
| 10.5 |  |  | (11.5 | ) |  | (56.7 | )
Income tax expense | $ | 24.7 |  |  | $ | 27.6 |  |  | $ | (17.0 | )
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
| 2016 |  | 2017 |  | 2018
| (restated) |  |  | (restated) |  |  |
Earnings before income taxes | $ | 163.0 |  |  | $ | 133.1 |  |  | $ | 81.9 |
Income tax expense at Celestica’s statutory income tax rate of 26.5% (2017 and 2016 — 26.5%) | $ | 43.2 |  |  | $ | 35.3 |  |  | $ | 21.7 |
Impact on income taxes from: |  |  |  |  |
Manufacturing and processing deduction | (0.1 | ) |  | (0.1 | ) |  | (0.1 | )
Foreign income taxed at different rates | (0.1 | ) |  | (7.6 | ) |  | (9.1 | )
Foreign exchange | 4.8 |  |  | (6.8 | ) |  | 3.8 |
Other, including non-taxable/non-deductible items and changes to net provisions related to tax uncertainties (i)(ii) | (25.3 | ) |  | 3.4 |  |  | 11.3 |
Change in unrecognized tax losses and deductible temporary differences (iii) | 2.2 |  |  | 3.4 |  |  | (44.6 | )
Income tax expense | $ | 24.7 |  |  | $ | 27.6 |  |  | $ | (17.0 | )
(i) | These line items for 2016 and 2017 in the two tables above were negatively impacted by a deferred tax expense of $8.0 and $4.0, respectively, related to taxable temporary differences associated with the then-anticipated repatriation of undistributed earnings from certain of our Chinese subsidiaries, of which $6.0 and $3.5 was realized as a current tax expense for withholding tax on dividends paid in 2017 and 2018, respectively.
(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 (discussed below).
(iii) | These line items for 2018 in the two tables above include the recognition of an aggregate of $53.3 of deferred tax assets in our U.S. group of subsidiaries (discussed below).
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, 2017 |  | $ | — |  |  | $ | 10.4 |  |  | $ | — |  |  | $ | 30.2 |  |  | $ | — |  |  | $ | 12.6 |  |  | $ | (17.9 | ) |  | $ | 35.3 |
Credited (charged) to net earnings |  | — |  |  | (1.9 | ) |  | — |  |  | 4.5 |  |  | — |  |  | (14.8 | ) |  | — |  |  | (12.2 | )
Credited (charged) directly to equity |  | — |  |  | — |  |  | — |  |  | (1.7 | ) |  | — |  |  | — |  |  | — |  |  | (1.7 | )
Effects of foreign exchange |  | — |  |  | 0.3 |  |  | — |  |  | 1.6 |  |  | — |  |  | — |  |  | — |  |  | 1.9 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.3 |  |  | 2.2 |  |  | 5.8 |  |  | 14.3 |
Balance — December 31, 2017 |  | — |  |  | 8.8 |  |  | — |  |  | 34.6 |  |  | 6.3 |  |  | — |  |  | (12.1 | ) |  | 37.6 |
Credited (charged) to net earnings |  | — |  |  | 2.1 |  |  | — |  |  | 36.8 |  |  | — |  |  | 17.1 |  |  | — |  |  | 56.0 |
Credited (charged) directly to equity |  | — |  |  | — |  |  | — |  |  | (9.8 | ) |  | — |  |  | 1.7 |  |  | — |  |  | (8.1 | )
Effects of foreign exchange |  | — |  |  | (0.1 | ) |  | — |  |  | (2.1 | ) |  | — |  |  | 0.1 |  |  | — |  |  | (2.1 | )
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | (6.3 | ) |  | (4.1 | ) |  | (36.3 | ) |  | (46.7 | )
Balance — December 31, 2018 |  | $ | — |  |  | $ | 10.8 |  |  | $ | — |  |  | $ | 59.5 |  |  | $ | — |  |  | $ | 14.8 |  |  | $ | (48.4 | ) |  | $ | 36.7 |
Deferred tax liabilities*: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance — January 1, 2017 |  | $ | 26.5 |  |  | $ | — |  |  | $ | 12.2 |  |  | $ | — |  |  | $ | 12.8 |  |  | $ | 0.1 |  |  | $ | (16.2 | ) |  | $ | 35.4 |
Charged (credited) to net earnings |  | (2.9 | ) |  | — |  |  | 0.1 |  |  | — |  |  | (18.7 | ) |  | (2.8 | ) |  | — |  |  | (24.3 | )
Charged (credited) directly to equity |  | — |  |  | — |  |  | (1.7 | ) |  | — |  |  | — |  |  | 2.5 |  |  | — |  |  | 0.8 |
Effects of foreign exchange |  | 1.6 |  |  | — |  |  | — |  |  | — |  |  | (0.4 | ) |  | — |  |  | — |  |  | 1.2 |
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.3 |  |  | 4.3 |  |  | 4.1 |  |  | 14.7 |
Balance — December 31, 2017 |  | 25.2 |  |  | — |  |  | 10.6 |  |  | — |  |  | — |  |  | 4.1 |  |  | (12.1 | ) |  | 27.8 |
Charged (credited) to net earnings |  | 1.5 |  |  | — |  |  | — |  |  | — |  |  | (2.3 | ) |  | — |  |  | — |  |  | (0.8 | )
Charged (credited) directly to equity |  | — |  |  | — |  |  | (9.9 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (9.9 | )
Additions from business combinations |  | — |  |  | — |  |  | — |  |  | — |  |  | 56.6 |  |  | — |  |  | — |  |  | 56.6 |
Effects of foreign exchange |  | (2.1 | ) |  | — |  |  | 0.1 |  |  | — |  |  | 0.5 |  |  | — |  |  | — |  |  | (1.5 | )
Other |  | — |  |  | — |  |  | — |  |  | — |  |  | (6.3 | ) |  | (4.1 | ) |  | (36.3 | ) |  | (46.7 | )
Balance — December 31, 2018 |  | $ | 24.6 |  |  | $ | — |  |  | $ | 0.8 |  |  | $ | — |  |  | $ | 48.5 |  |  | $ | — |  |  | $ | (48.4 | ) |  | $ | 25.5 |
* | Certain of the 2017 figures have been restated to reflect the adoption of IFRS15.
(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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