XML 136 R42.htm IDEA: XBRL DOCUMENT v3.10.0.1

financial instruments (Tables)

12 Months Ended

Dec. 31, 2018

financial instruments

Schedule of financial instruments, accounting classification and the nature of certain risks to which they may be subject

Risks

Accounting

Market risks

Financial instrument

classification

Credit

Liquidity

Currency

Interest rate

Other price

Measured at amortized cost

Accounts receivable

AC 1

X

X

Contract assets

AC 1

X

Construction credit facilities advances to real estate joint venture

AC 1

X

Short-term obligations

AC 1

X

X

X

Accounts payable

AC 1

X

X

Provisions (including restructuring accounts payable)

AC 1

X

X

X

Long-term debt

AC 1

X

X

X

Measured at fair value

Cash and temporary investments

FVTPL 2

X

X

X

Long-term investments (not subject to significant influence) 3

FVTPL/FVOCI 3

X

X

Foreign exchange derivatives 4

FVTPL 2

X

X

X

Share-based compensation derivatives 4

FVTPL 2

X

X

X

1 For accounting recognition and measurement purposes, classified as amortized cost (AC).

2 For accounting recognition and measurement purposes, classified as fair value through net income (FVTPL). Unrealized changes in the fair values of financial instruments are included in net income unless the instrument is part of a cash flow hedging relationship. The effective portion of unrealized changes in the fair values of financial instruments held for hedging are included in other comprehensive income.

3 Long-term investments over which we do not have significant influence are measured at fair value if those fair values can be reliably measured. For accounting recognition and measurement purposes, on an investment-by-investment basis, long-term investments are classified as either fair value through net income or fair value through other comprehensive income (FVOCI).

4 Use of derivative financial instruments is subject to a policy which requires that no derivative transaction is to be entered into for the purpose of establishing a speculative or leveraged position (the corollary being that all derivative transactions are to be entered into for risk management purposes only) and sets criteria for the creditworthiness of the transaction counterparties.

Derivatives that are part of an established and documented cash flow hedging relationship are accounted for as held for hedging. We believe that classification as held for hedging results in a better matching of the change in the fair value of the derivative financial instrument with the risk exposure being hedged.

In respect of hedges of anticipated transactions, hedge gains/losses are included with the related expenditure and are expensed when the transaction is recognized in our results of operations. We have selected this method as we believe that it results in a better matching of the hedge gains/losses with the risk exposure being hedged.

Derivatives that are not part of a documented cash flow hedging relationship are accounted for as held for trading and thus are measured at fair value through net income.

Schedule of maximum exposure (excluding income tax effects) to credit risk

		December 31,			December 31,			January 1,
As at (millions)		2018			2017			2017
					(adjusted–
					Note 2 (c))			(Note 2(c))
Cash and temporary investments, net		$	414		$	509		$	432
Accounts receivable			1,600			1,614			1,462
Contract assets			1,318			1,153			1,052
Derivative assets			103			24			17
		$	3,435		$	3,300		$	2,963

Analysis of the age of customer accounts receivable

		December 31, 2018									December 31, 2017									January 1, 2017
As at (millions)		Gross			Allowance			Net 1			Gross			Allowance			Net 1			Gross			Allowance			Net 1
																	(adjusted –
																	Note 2(c))									(Note 2(c))
Customer accounts receivable, net of allowance for doubtful accounts
Less than 30 days past billing date		$	762		$	(13)		$	749		$	905		$	(10)		$	895		$	899		$	(11)		$	888
30-60 days past billing date			354			(10)			344			185			(8)			177			185			(9)			176
61-90 days past billing date			80			(8)			72			60			(8)			52			44			(9)			35
More than 90 days past billing date			67			(22)			45			62			(17)			45			80			(25)			55
		$	1,263		$	(53)		$	1,210		$	1,212		$	(43)		$	1,169		$	1,208		$	(54)		$	1,154

1 Net amounts represent customer accounts receivable for which an allowance had not been made as at the dates of the Consolidated statements of financial position (see Note  6(b)).

Summary of activity related to the allowance for doubtful accounts

Years ended December 31 (millions)		2018			2017
Balance, beginning of period		$	43		$	54
Additions (doubtful accounts expense)			56			54
Accounts written off, net of recoveries			(55)			(66)
Other			9			1
Balance, end of period		$	53		$	43

Summary of contract assets and related impairment allowance activity

As at (millions)		December 31, 2018									December 31, 2017									January 1, 2017
								Net									Net									Net
		Gross			Allowance			(Note 6(c))			Gross			Allowance			(Note 6(c))			Gross			Allowance			(Note 6(c))
																	(Note 2(c))									(Note 2(c))
Contract assets, net of impairment allowance
To be billed and thus reclassified to accounts receivable during:
The 12-month period ending one year hence		$	1,068		$	(51)		$	1,017		$	958		$	(51)		$	907		$	901		$	(48)		$	853
The 12-month period ending two years hence			466			(22)			444			407			(22)			385			359			(21)			338
Thereafter			15			(1)			14			11			—			11			15			(1)			14
		$	1,549		$	(74)		$	1,475		$	1,376		$	(73)		$	1,303		$	1,275		$	(70)		$	1,205

Schedule of contractual maturities of undiscounted financial liabilities, Non-derivative

		Non-derivative															Derivative
		Non-interest						Construction			Composite long-term debt
		bearing						credit facilities			Long-term			Finance			Currency swap agreement									Currency swap agreement
		financial			Short-term			commitment 2			debt 1			leases 1			amounts to be exchanged 3									amounts to be exchanged
As at December 31, 2018 (millions)		liabilities			borrowings 1			(Note 21)			(Note 26)			(Note 26)			(Receive)			Pay			Other			(Receive)			Pay			Total
2019		$	2,372		$	3		$	45		$	1,349		$	55		$	(877)		$	851		$	—		$	(542)		$	516		$	3,772
2020			251			3			—			1,567			51			(95)			89			1			—			—			1,867
2021			102			103			—			1,567			—			(95)			89			—			—			—			1,766
2022			18			—			—			2,086			—			(95)			89			1			—			—			2,099
2023			19			—			—			886			—			(95)			89			—			—			—			899
2024-2028			20			—			—			6,240			—			(1,917)			1,847			—			—			—			6,190
Thereafter			—			—			—			7,744			—			(1,964)			1,832			—			—			—			7,612
Total		$	2,782		$	109		$	45		$	21,439		$	106		$	(5,138)		$	4,886		$	2		$	(542)		$	516		$	24,205
												Total (Note 26(h))								$	21,293

1 Cash outflows in respect of interest payments on our short-term borrowings, commercial paper, finance leases and amounts drawn under our credit facilities (if any) have been calculated based upon the interest rates in effect as at December 31, 2018.

2 The drawdowns on the construction credit facilities are expected to occur as construction progresses through 2019.

3 The amounts included in undiscounted non-derivative long-term debt in respect of U.S. dollar-denominated long-term debt, and the corresponding amounts in the long-term debt currency swaps receive column, have been determined based upon the currency exchange rates in effect as at December 31, 2018. The hedged U.S. dollar-denominated long-term debt contractual amounts at maturity, in effect, are reflected in the long-term debt currency swaps pay column as gross cash flows are exchanged pursuant to the currency swap agreements.

		Non-derivative												Derivative
		Non-interest						Construction			Composite long-term  debt
		bearing						credit facilities			Long-term			Currency swap agreement						Currency swap agreement
		financial			Short-term			commitment 2			debt 1			amounts to be exchanged 3						amounts to be exchanged
As at December 31, 2017 (millions)		liabilities			borrowings 1			(Note 21)			(Note 26)			(Receive)			Pay			(Receive)			Pay			Total
2018		$	2,232		$	103		$	67		$	1,928		$	(1,188)		$	1,206		$	(545)		$	557		$	4,360
2019			40			—			—			1,531			(44)			46			—			—			1,573
2020			19			—			—			1,480			(44)			46			—			—			1,501
2021			95			—			—			1,480			(44)			46			—			—			1,577
2022			18			—			—			1,913			(44)			46			—			—			1,933
2023-2027			16			—			—			5,796			(1,591)			1,679			—			—			5,900
Thereafter			—			—			—			5,634			—			—			—			—			5,634
Total		$	2,420		$	103		$	67		$	19,762		$	(2,955)		$	3,069		$	(545)		$	557		$	22,478
												Total					$	19,876

1 Cash outflows in respect of interest payments on our short-term borrowings, commercial paper and amounts drawn under our credit facilities (if any) have been calculated based upon the interest rates in effect as at December 31, 2017.

2 The drawdowns on the construction credit facilities were expected to occur as construction progresses through 2019.

3 The amounts included in undiscounted non-derivative long-term debt in respect of U.S. dollar-denominated long-term debt, and the corresponding amounts in the long-term debt currency swaps receive column, have been determined based upon the currency exchange rates in effect as at December 31, 2017. The hedged U.S. dollar-denominated long-term debt contractual amounts at maturity, in effect, are reflected in the long-term debt currency swaps pay column as gross cash flows are exchanged pursuant to the currency swap agreements.

Schedule of contractual maturities of undiscounted financial liabilities, Derivative

		Non-derivative															Derivative
		Non-interest						Construction			Composite long-term debt
		bearing						credit facilities			Long-term			Finance			Currency swap agreement									Currency swap agreement
		financial			Short-term			commitment 2			debt 1			leases 1			amounts to be exchanged 3									amounts to be exchanged
As at December 31, 2018 (millions)		liabilities			borrowings 1			(Note 21)			(Note 26)			(Note 26)			(Receive)			Pay			Other			(Receive)			Pay			Total
2019		$	2,372		$	3		$	45		$	1,349		$	55		$	(877)		$	851		$	—		$	(542)		$	516		$	3,772
2020			251			3			—			1,567			51			(95)			89			1			—			—			1,867
2021			102			103			—			1,567			—			(95)			89			—			—			—			1,766
2022			18			—			—			2,086			—			(95)			89			1			—			—			2,099
2023			19			—			—			886			—			(95)			89			—			—			—			899
2024-2028			20			—			—			6,240			—			(1,917)			1,847			—			—			—			6,190
Thereafter			—			—			—			7,744			—			(1,964)			1,832			—			—			—			7,612
Total		$	2,782		$	109		$	45		$	21,439		$	106		$	(5,138)		$	4,886		$	2		$	(542)		$	516		$	24,205
												Total (Note 26(h))								$	21,293

1 Cash outflows in respect of interest payments on our short-term borrowings, commercial paper, finance leases and amounts drawn under our credit facilities (if any) have been calculated based upon the interest rates in effect as at December 31, 2018.

2 The drawdowns on the construction credit facilities are expected to occur as construction progresses through 2019.

3 The amounts included in undiscounted non-derivative long-term debt in respect of U.S. dollar-denominated long-term debt, and the corresponding amounts in the long-term debt currency swaps receive column, have been determined based upon the currency exchange rates in effect as at December 31, 2018. The hedged U.S. dollar-denominated long-term debt contractual amounts at maturity, in effect, are reflected in the long-term debt currency swaps pay column as gross cash flows are exchanged pursuant to the currency swap agreements.

		Non-derivative												Derivative
		Non-interest						Construction			Composite long-term  debt
		bearing						credit facilities			Long-term			Currency swap agreement						Currency swap agreement
		financial			Short-term			commitment 2			debt 1			amounts to be exchanged 3						amounts to be exchanged
As at December 31, 2017 (millions)		liabilities			borrowings 1			(Note 21)			(Note 26)			(Receive)			Pay			(Receive)			Pay			Total
2018		$	2,232		$	103		$	67		$	1,928		$	(1,188)		$	1,206		$	(545)		$	557		$	4,360
2019			40			—			—			1,531			(44)			46			—			—			1,573
2020			19			—			—			1,480			(44)			46			—			—			1,501
2021			95			—			—			1,480			(44)			46			—			—			1,577
2022			18			—			—			1,913			(44)			46			—			—			1,933
2023-2027			16			—			—			5,796			(1,591)			1,679			—			—			5,900
Thereafter			—			—			—			5,634			—			—			—			—			5,634
Total		$	2,420		$	103		$	67		$	19,762		$	(2,955)		$	3,069		$	(545)		$	557		$	22,478
												Total					$	19,876

1 Cash outflows in respect of interest payments on our short-term borrowings, commercial paper and amounts drawn under our credit facilities (if any) have been calculated based upon the interest rates in effect as at December 31, 2017.

2 The drawdowns on the construction credit facilities were expected to occur as construction progresses through 2019.

3 The amounts included in undiscounted non-derivative long-term debt in respect of U.S. dollar-denominated long-term debt, and the corresponding amounts in the long-term debt currency swaps receive column, have been determined based upon the currency exchange rates in effect as at December 31, 2017. The hedged U.S. dollar-denominated long-term debt contractual amounts at maturity, in effect, are reflected in the long-term debt currency swaps pay column as gross cash flows are exchanged pursuant to the currency swap agreements.

Sensitivity analysis of exposure to market risks

		Net income						Other comprehensive income						Comprehensive income
Year ended December 31 (increase (decrease) in millions)		2018			2017			2018			2017			2018			2017
Reasonably possible changes  in market risks 1
10% change in C$: US$ exchange rate
Canadian dollar appreciates		$	(1)		$	(1)		$	(33)		$	(15)		$	(34)		$	(16)
Canadian dollar depreciates		$	1		$	1		$	33		$	15		$	34		$	16
25 basis point change in interest rates
Interest rates increase		$	(2)		$	(3)		$	2		$	1		$	—		$	(2)
Interest rates decrease		$	2		$	3		$	(1)		$	—		$	1		$	3
25%  2 change in Common Share price  3
Price increases		$	—		$	(8)		$	(1)		$	13		$	(1)		$	5
Price decreases		$	5		$	14		$	1		$	(13)		$	6		$	1

1 These sensitivities are hypothetical and should be used with caution. Changes in net income and/or other comprehensive income generally cannot be extrapolated because the relationship of the change in assumption to the change in net income and/or other comprehensive income may not be linear. In this table, the effect of a variation in a particular assumption on the amount of net income and/or other comprehensive income is calculated without changing any other factors; in reality, changes in one factor may result in changes in another, which might magnify or counteract the sensitivities.

The sensitivity analysis assumes that we would realize the changes in exchange rates; in reality, the competitive marketplace in which we operate would have an effect on this assumption.

No consideration has been made for a difference in the notional number of Common Shares associated with share-based compensation awards made during the reporting period that may have arisen due to a difference in the Common Share price.

2 To facilitate ongoing comparison of sensitivities, a constant variance of approximate magnitude has been used. Reflecting a 12-month data period and calculated on a monthly basis, the volatility of our Common Share price as at December 31, 2018, was 10.9% (2017 – 7.0%).

3 The hypothetical effects of changes in the price of our Common Shares are restricted to those which would arise from our share-based compensation awards that are accounted for as liability instruments and the associated cash-settled equity swap agreements.

Schedule of derivative financial instruments measured at fair value on a recurring basis

				2018											2017
				Maximum		Notional			Fair value 1 and			Price or			Maximum		Notional			Fair value 1 and			Price or
As at December 31 (millions)		Designation		maturity date		amount			carrying value			rate			maturity date		amount			carrying value			rate
Current  Assets 2
Derivatives used to manage
Currency risk arising from U.S. dollar-denominated purchases		HFH 3		2019		$	414		$	25		US$1.00: C$	1.28		2018		$	110		$	2		US$1.00: C$	1.24
Currency risk arising from U.S. dollar revenues		HFT 4		2019		$	74			1		US$1.00: C$	1.36		2018		$	71			1		US$1.00: C$	1.25
Changes in share-based compensation costs (Note 14(b))		HFH 3		2019		$	63			2		$	45.46		2018		$	73			14		$	40.91
Currency risk arising from U.S. dollar-denominated long-term debt (Note 26(b)-(c))		HFH 3		2019		$	761			21		US$1.00: C$	1.33		2018		$	124			1		US$1.00: C$	1.24
									$	49										$	18
Other Long-Term Assets 2
Derivatives used to manage
Changes in share-based compensation costs (Note 14(b))		HFH 3		—		$	—		$	—			—		2019		$	63		$	6		$	45.46
Currency risks arising from U.S. dollar-denominated long-term debt  5 (Note 26(b)-(c))		HFH 3		2048		$	3,134			54		US$1.00: C$	1.28		—		$	—			—			—
									$	54										$	6
Current Liabilities 2
Derivatives used to manage
Currency risk arising from U.S. dollar-denominated purchases		HFH 3		2019		$	11		$	—		US$1.00: C$	1.36		2018		$	376		$	14		US$1.00: C$	1.30
Currency risk arising from U.S. dollar revenues		HFT 4		2019		$	18			—		US$1.00: C$	1.36		—		$	—			—			—
Changes in share-based compensation costs (Note 14(b))		HFH 3		2019		$	2			—		$	47.39		—		$	—			—			—
Currency risk arising from U.S. dollar-denominated long-term debt (Note 26(b)-(c))		HFH 3		—		$	—			—			—		2018		$	1,036			18		US$1.00: C$	1.28
Interest rate risk associated with non-fixed rate credit facility amounts drawn (Note 26(e))		HFH 3		2019		$	8			—			2.64	%	—		$	—			—			—
Interest rate risk associated with planned refinancing of debt maturing		HFH 3		2019		$	250			9		2.40%, GOC 10-year term			2018		$	300			1		2.14%, GOC 10-year term
									$	9										$	33
Other Long-Term Liabilities 2
Derivatives used to manage
Changes in share-based compensation costs (Note 14(b))		HFH 3		2020		$	67		$	3		$	48.71		—		$	—		$	—			—
Currency risk arising from U.S. dollar-denominated long-term debt 5 (Note 26(b)-(c))		HFH 3		2027		$	991			2		US$1.00: C$	1.33		2027		$	1,910			76		US$1.00: C$	1.32
Interest rate risk associated with non-fixed rate credit facility amounts drawn (Note 26(e))		HFH 3		2022		$	145			1			2.64	%	—		$	—			—			—
									$	6										$	76

1 Fair value measured at reporting date using significant other observable inputs (Level 2).

2 Derivative financial assets and liabilities are not set off.

3 Designated as held for hedging (HFH) upon initial recognition (cash flow hedging item); hedge accounting is applied. Unless otherwise noted, hedge ratio is 1:1 and is established by assessing the degree of matching between the notional amounts of hedging items and the notional amounts of the associated hedged items.

4 Designated as held for trading (HFT) and classified as fair value through net income upon initial recognition; hedge accounting is not applied.

5 As set out in (d), we designate only the spot element as the hedging item. As at December 31, 2018, the foreign currency basis spread included in the fair value of the derivative instruments, and which is used for purposes of assessing hedge ineffectiveness, was $29 (December 31, 2017 – $4; January 1, 2017 – $(1)).

Schedule of long-term debt amortized cost and fair value

		2018						2017
		Carrying						Carrying
As at December 31 (millions)		value			Fair value			value			Fair value
Long-term debt (Note 26)		$	14,101		$	14,209		$	13,660		$	14,255

Schedule of gains and losses, excluding income tax effects, on derivative instruments classified as cash flow hedging items

				Amount of gain (loss)
				recognized in other						Gain (loss) reclassified from other comprehensive
				comprehensive income						income to income (effective portion) (Note 11)
				(effective portion) (Note 11)								Amount
Years ended December 31 (millions)		Note		2018			2017			Location		2018			2017
Derivatives used to manage currency risk
Arising from U.S. dollar-denominated purchases				$	39		$	(23)		Goods and services purchased		$	6		$	(5)
Arising from U.S. dollar-denominated long-term debt 1		26(b)-(c)			194			(109)		Financing costs			241			(146)
					233			(132)					247			(151)
Derivatives used to manage other market risk
Arising from changes in share-based compensation costs		14(b)			(8)			24		Employee benefits expense			2			17
				$	225		$	(108)				$	249		$	(134)

1 Amounts recognized in other comprehensive income are net of the change in the foreign currency basis spread (which is used for purposes of assessing hedge ineffectiveness) included in the fair value of the derivative instruments; such amount for the year ended December 31, 2018, was $25 (2017 – $5).

Schedule of gains and losses arising from derivative instruments classified as held for trading

		Gain (loss) recognized in income on derivatives
Years ended December 31 (millions)		Location		2018			2017
Derivatives used to manage currency risk		Financing costs		$	—		$	3

X

- Definition

The disclosure of the allowance relating to impairments of financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfAllowanceForCreditLossesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the credit risk exposure. Credit risk exposure is the credit risk inherent in an entity’s financial assets and commitments to extend credit.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 35M
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_35M&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfCreditRiskExposureExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of derivative financial instruments. [Refer: Derivatives [member]]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2018-01-01
-Paragraph 10
-Subparagraph e
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfDerivativeFinancialInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	ifrs-full_DisclosureOfFinancialInstrumentsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of financial liabilities. [Refer: Financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 7
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_7&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfFinancialLiabilitiesExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information about amounts that affected the statement of comprehensive income as a result of hedge accounting.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 24C
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_24C&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfInformationAboutAmountsThatAffectedStatementOfComprehensiveIncomeAsResultOfHedgeAccountingExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 31
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_31&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_DisclosureOfNatureAndExtentOfRisksArisingFromFinancialInstrumentsExplanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for derivative financial liabilities, including the remaining contractual maturities for those derivative financial liabilities for which contractual maturities are essential for an understanding of the timing of the cash flows. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 39
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_39_b&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_MaturityAnalysisForDerivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of a maturity analysis for non-derivative financial liabilities (including issued financial guarantee contracts) that shows the remaining contractual maturities. [Refer: Derivative financial liabilities]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 39
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_39_a&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_MaturityAnalysisForNonderivativeFinancialLiabilities
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 7
-IssueDate 2018-01-01
-Paragraph 40
-Subparagraph a
-URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_40_a&doctype=Standard
-URIDate 2018-03-16

+ Details

Name:	ifrs-full_SensitivityAnalysisForEachTypeOfMarketRisk
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of the customer accounts receivable, including aging and allowance for doubtful accounts.

+ References

No definition available.

+ Details

Name:	tu_AnalysisOfAgingCustomerAccountsReceivableTextBlock
Namespace Prefix:	tu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of gains and losses arising from derivative instruments classified as held for trading and not designated as being in a hedging relationship.

+ References

No definition available.

+ Details

Name:	tu_ScheduleOfGainsAndLossesFromDerivativeInstrumentsClassifiedAsHeldForTradingTableTextBlock
Namespace Prefix:	tu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of contract assets and its impairment allowance activity.

+ References

No definition available.

+ Details

Name:	tu_SummaryOfContractAssetsAndItsImpairmentAllowanceActivityTableTextBlock
Namespace Prefix:	tu_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration