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related party transactions (Tables) | 6 Months Ended
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Jun. 30, 2026
related party transactions |
Schedule of transactions with key management personnel | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months | ​ | Six months
Periods ended June 30 (millions) | ​ ​ ​ | 2026 | ​ ​ ​ | 2025 | ​ ​ ​ | 2026 | ​ ​ ​ | 2025
Short-term benefits | ​ | $ | 5 | ​ | $ | 4 | ​ | $ | 9 | ​ | $ | 8
Post-employment pension 1 and other benefits | ​ |  | 6 | ​ |  | 2 | ​ |  | 8 | ​ |  | 4
Share-based compensation 2 | ​ |  | 30 | ​ |  | 19 | ​ |  | 42 | ​ |  | 32
​ | ​ | $ | 41 | ​ | $ | 25 | ​ | $ | 59 | ​ | $ | 44
​
1 | The members of our Executive Team are members of our Pension Plan for Management and Professional Employees of TELUS Corporation and certain other non-registered, non-contributory supplementary defined benefit and defined contribution pension plans.
2 | We accrue an expense for the notional subset of our restricted share units with market performance conditions using a fair value determined by a Monte Carlo simulation. Restricted share units with an equity settlement feature are accounted for as equity instruments. The expense in respect of restricted share units that do not ultimately vest is reversed against the expense that was previously recorded in their respect.
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​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Six-month periods ended June 30 | ​ ​ ​ | Number of | ​ | Notional | ​ | Grant-date
($ in millions) | ​ | units | ​ ​ ​ | value 1 | ​ ​ ​ | fair value 1
2026 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
TELUS Corporation | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Restricted share units | ​ | 3,673,007 | ​ | $ | 62 | ​ | $ | 52
Share options | ​ | 1,000,000 | ​ | ​ | 1 | ​ | ​ | 1
​ | ​ | ​ | ​ | $ | 63 | ​ | $ | 53
2025 | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
TELUS Corporation | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Restricted share units | ​ | 1,601,848 | ​ | $ | 35 | ​ | $ | 43
TELUS International (Cda) Inc. | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Restricted share units | ​ | 1,229,346 | ​ | ​ | 5 | ​ | ​ | 5
​ | ​ | ​ | ​ | $ | 40 | ​ | $ | 48
​
1 | The notional value of restricted share units is determined by multiplying the equity share price at the time of award by the number of units awarded; the grant-date fair value differs from the notional value because the fair values of some awards have been determined using a Monte Carlo simulation (see Note 14(b)). The notional value of share options is determined using a Black-Scholes model (a closed-form option pricing model).

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- Definition The disclosure of information about key management personnel. [Refer: Key management personnel of entity or parent [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2027-01-01 -Name IAS -Number 1 -IssueDate 2025-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_10_e&doctype=Standard -URIDate 2025-03-27 + Details
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