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other income | 12 Months Ended
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Dec. 31, 2024
other income |
other income | 7 other income ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Years ended December 31 (millions) |  | Note |  | 2024 |  | 2023
Government assistance | ​ | ​ |  | $ | 5 | ​ | $ | 13
Other sublease revenue | ​ | 19 | ​ | ​ | 8 | ​ | ​ | 5
Gain on contributions of real estate to joint ventures | ​ | 21(a) | ​ | ​ | 110 | ​ | ​ | 35
Investment income (loss), gain (loss) on disposal of assets and other 1 | ​ | ​ | ​ | ​ | 24 | ​ | ​ | (16)
Interest income |  | 21(a) |  | ​ | 6 | ​ | ​ | 6
Changes in provisions related to business combinations | ​ | 25 | ​ | ​ | 94 | ​ | ​ | 68
​ | ​ | ​ |  | $ | 247 | ​ | $ | 111
​
1 | For the year ended December 31, 2024, includes a $30 gain arising from the cessation of leases with the TELUS Sky real estate joint venture upon the acquisition of the commercial parcel of the TELUS Sky project (see Note 30(c)). Such gain excludes the real estate joint ventures’ comprehensive income (loss) attributable to us (see Note 21 (a)).
​ We receive government assistance, as defined by IFRS Accounting Standards, from a number of sources and, if not in respect of capital, we generally include such amounts received in Other income. We recognize such amounts on an accrual basis as the subsidized services are provided or as the subsidized costs are incurred. Government of Quebec Salaries for qualifying employment positions in the province of Quebec, mainly in the information technology sector, are eligible for tax credits. In respect of such tax credits, for the year ended December 31, 2024, we recorded $5 million (2023 – $3 million).

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