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v3.19.1

Accumulated Other Comprehensive Loss, Net of Tax | 12 Months Ended
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Dec. 31, 2018
Subclassifications of assets, liabilities and equities [abstract] |
Accumulated Other Comprehensive Loss, Net of Tax | ACCUMULATED OTHER COMPREHENSIVE LOSS, NET OF TAX:
| Year ended December 31
| 2016 |  | 2017 |  | 2018
Opening balance of foreign currency translation account | $ | (15.2 | ) |  | $ | (15.2 | ) |  | $ | (14.5 | )
Foreign currency translation adjustments | — |  |  | 0.7 |  |  | 0.1 |
Closing balance | (15.2 | ) |  | (14.5 | ) |  | (14.4 | )
Opening balance of unrealized net gain (loss) on currency forward cash flow hedges | $ | (17.6 | ) |  | $ | (9.5 | ) |  | $ | 7.8 |
Net gain (loss) on currency forward cash flow hedges(i) | (2.2 | ) |  | 27.9 |  |  | (14.7 | )
Reclassification of net loss (gain) on currency forward cash flow hedges to operations(ii) | 10.3 |  |  | (10.6 | ) |  | (0.8 | )
Closing balance(iii) | (9.5 | ) |  | 7.8 |  |  | (7.7 | )
Opening balance of unrealized net gain (loss) on interest rate swap cash flow hedges | $ | — |  |  | $ | — |  |  | $ | — |
Net loss on interest rate swap cash flow hedges | — |  |  | — |  |  | (4.8 | )
Reclassification of net loss on interest rate swap cash flow hedges to operations | — |  |  | — |  |  | 0.4 |
Closing balance(iv) | — |  |  | — |  |  | (4.4 | )
Actuarial gains (losses) on pension and non-pension post-employment benefit plans (note 19) | $ | 17.1 |  |  | $ | (1.2 | ) |  | $ | 8.4 |
Reclassification of actuarial losses (gains) to deficit | (17.1 | ) |  | 1.2 |  |  | (8.4 | )
Loss on purchase of pension annuities (note 19) | — |  |  | (17.0 | ) |  | (63.3 | )
Reclassification of loss on purchase of pension annuities to deficit (note 19) | — |  |  | 17.0 |  |  | 63.3 |
Closing balance | — |  |  | — |  |  | — |
Accumulated other comprehensive loss | $ | (24.7 | ) |  | $ | (6.7 | ) |  | $ | (26.5 | )
(i) | Net of income tax benefit of $1.0 for 2018 (2017 — net of $2.8 income tax expense; 2016 — net of $1.2 income tax benefit).
(ii) | Net of release of income tax expense of $0.7 associated with the reclassification of net hedge (gain) loss to operations for 2018 (2017 — net of release of $0.3 income tax expense; 2016 — net of release of $1.1 income tax benefit).
(iii) | Net of income tax benefit of $0.5 as of December 31, 2018 (December 31, 2017 — net of $1.2 income tax expense; December 31, 2016 — net of $1.3 income tax benefit).
(iv) | No income tax impact as of December 31, 2018.
We expect that the majority of net gains or losses on foreign exchange cash flow hedges reported in the 2018 accumulated other comprehensive loss balance will be reclassified to operations during 2019, primarily in cost of sales, as the underlying expenses that are being hedged are primarily included in cost of sales. The gains or losses on interest rate swap cash flow hedges will be released from OCI to finance costs in each of the respective interest payment periods during the 5-year term of the swap agreements, which mature in 2023 if the cancellable options remain unexercised.

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