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share-based compensation (Tables) | 6 Months Ended
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Jun. 30, 2026
share-based compensation |
Schedule of share-based compensation expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Periods ended June 30 (millions) | ​ | ​ | ​ | 2026 | ​ | 2025
​ | ​ | ​ | ​ | ​ | ​ | ​ | Associated | ​ | Statement | ​ | ​ | ​ | ​ | Associated | ​ | Statement
​ | ​ | ​ | ​ | Employee | ​ | operating | ​ | of cash | ​ | Employee | ​ | operating | ​ | of cash
​ | ​ | ​ | ​ | benefits | ​ | cash | ​ | flows | ​ | benefits | ​ | cash | ​ | flows
​ | ​ ​ ​ | Note | ​ ​ ​ | expense 1 | ​ ​ ​ | outflows | ​ ​ ​ | adjustment | ​ ​ ​ | expense | ​ ​ ​ | outflows | ​ ​ ​ | adjustment
THREE-MONTH | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Restricted share units | ​ | (b) | ​ | $ | 52 | ​ | $ | — | ​ | $ | 52 | ​ | $ | 42 | ​ | $ | (5) | ​ | $ | 37
Employee share purchase plan | ​ | (c) | ​ | ​ | 2 | ​ | ​ | (2) | ​ | ​ | — | ​ |  | 5 | ​ |  | (5) | ​ |  | —
​ | ​ | ​ | ​ | $ | 54 | ​ | $ | (2) | ​ | $ | 52 | ​ | $ | 47 | ​ | $ | (10) | ​ | $ | 37
SIX-MONTH | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Restricted share units | ​ | (b) | ​ | $ | 83 | ​ | $ | — | ​ | $ | 83 | ​ | $ | 83 | ​ | $ | (5) | ​ | $ | 78
Employee share purchase plan | ​ | (c) | ​ | ​ | 3 | ​ | ​ | (3) | ​ | ​ | — | ​ |  | 13 | ​ |  | (13) | ​ |  | —
Share option awards | ​ | (d) | ​ | ​ | — | ​ | ​ | — | ​ | ​ | — | ​ | ​ | 1 | ​ | ​ | — | ​ | ​ | 1
​ | ​ | ​ | ​ | $ | 86 | ​ | $ | (3) | ​ | $ | 83 | ​ | $ | 97 | ​ | $ | (18) | ​ | $ | 79
​
1 | Within employee benefits expense (see Note 8) for the three-month and six-month periods ended June 30, 2026, restricted share units expense of $16 (2025 – $NIL) and $18 (2025 – $NIL), respectively, is included in restructuring costs (see Note 16) of the TELUS technology solutions segment and the balance is presented as share-based compensation.
TELUS Corporation restricted share units |
share-based compensation |
Schedule of restricted share units | ​
​ | ​ | ​ | ​ | ​
​ | ​ ​ ​ | June 30, | ​ ​ ​ | December 31,
As at | ​ | 2026 | ​ | 2025
Restricted share units without market performance conditions |  | ​ |  | ​
Restricted share units with service conditions only | ​ | 18,985,982 |  | 12,212,381
Notional subset affected by non-market performance conditions | ​ | 2,607,868 |  | 1,148,939
​ | ​ | 21,593,850 |  | 13,361,320
Restricted share units with market performance conditions | ​ | ​ |  | ​
Notional subset affected by relative total shareholder return performance condition | ​ | 2,166,643 |  | 1,330,323
Number of non-vested restricted share units | ​ | 23,760,493 |  | 14,691,643
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Number of restricted | ​ | ​
​ | ​ | share units 1 | ​ | Weighted
​ | ​ | ​ | ​ | ​ | ​ | average grant-
​ | ​ ​ ​ | Non-vested | ​ ​ ​ | Vested | ​ ​ ​ | date fair value
THREE-MONTH PERIOD | ​ | ​ | ​ | ​ | ​ | ​ | ​
Outstanding, April 1, 2026 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-vested | ​ | 14,205,590 | ​ | — | ​ | $ | 21.48
Vested | ​ | — | ​ | 52,480 | ​ | $ | 23.58
Granted | ​ | ​ | ​ | ​ | ​ |  | ​
Initial award | ​ | 8,518,223 | ​ | — | ​ | $ | 17.91
In lieu of dividends | ​ | 325,622 | ​ | 1,229 | ​ | $ | 17.92
Vested | ​ | (967,416) | ​ | 967,416 | ​ | $ | 20.44
Settled | ​ | ​ | ​ | ​ | ​ | ​ | ​
In equity | ​ | — | ​ | (966,424) | ​ | $ | 20.63
In cash | ​ | — | ​ | (1,737) | ​ | $ | 22.62
Forfeited | ​ | (488,169) | ​ | — | ​ | $ | 20.97
Outstanding, June 30, 2026 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-vested | ​ | 21,593,850 | ​ | — | ​ | $ | 18.48
Vested | ​ | — | ​ | 52,964 | ​ | $ | 23.52
SIX-MONTH PERIOD | ​ | ​ | ​ | ​ | ​ | ​ | ​
Outstanding, January 1, 2026 |  | ​ |  | ​ |  | ​ | ​
Non-vested |  | 13,361,320 | ​ | — | ​ | $ | 21.88
Vested |  | — | ​ | 53,519 | ​ | $ | 23.69
Granted |  | ​ | ​ | ​ | ​ |  | ​
Initial award | ​ | 9,498,320 | ​ | — | ​ | $ | 17.96
In lieu of dividends | ​ | 639,597 | ​ | 2,460 | ​ | $ | 17.80
Vested | ​ | (1,039,080) | ​ | 1,039,080 | ​ | $ | 20.57
Settled | ​ | ​ | ​ | ​ | ​ | ​ | ​
In equity | ​ | — | ​ | (1,026,557) | ​ | $ | 20.74
In cash | ​ | — | ​ | (15,538) | ​ | $ | 22.62
Forfeited | ​ | (866,307) | ​ | — | ​ | $ | 21.21
Outstanding, June 30, 2026 | ​ | ​ | ​ | ​ | ​ | ​ | ​
Non-vested | ​ | 21,593,850 | ​ | — | ​ | $ | 18.48
Vested | ​ | — | ​ | 52,964 | ​ | $ | 23.52
​
1 | Excluding the notional subset of restricted share units affected by the relative total shareholder return performance condition.
TELUS Corporation share options |
share-based compensation |
Schedule of stock options awards | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Periods ended June 30, 2026 | ​ | Three months | ​ | Six months
​ | ​ | Number of | ​ | Weighted | ​ | Number of | ​ | Weighted
​ | ​ | share | ​ | average share | ​ | share | ​ | average share
​ | ​ ​ ​ | options | ​ ​ ​ | option price 1 | ​ ​ ​ | options | ​ ​ ​ | option price 1
Outstanding, beginning of period | ​ | 3,716,234 | ​ | $ | 20.71 | ​ | 2,087,608 | ​ | $ | 22.48
Granted | ​ | — | ​ | $ | — | ​ | 1,000,000 | ​ | $ | 18.48
Forfeited and other |  | (155,946) | ​ | $ | 21.04 |  | 472,680 | ​ | $ | 20.35
Outstanding, end of period | ​ | 3,560,288 | ​ | $ | 20.70 | ​ | 3,560,288 | ​ | $ | 20.70
Exercisable, end of period |  | — | ​ | ​ | — | ​ | 1,989,235 | ​ | $ | 21.85
​
1 | The weighted average remaining contractual life is 3.8 years.
Schedule of weighted average fair value of share option award granted | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Periods ended June 30, 2026 | ​ ​ ​ | Three months | ​ ​ ​ | Six months |
Share option award fair value (per share option) |  | — | ​ | $ | 0.85 | ​
Risk-free interest rate |  | — |  | ​ | 2.9 | %
Expected lives 1 (years) |  | — | ​ | ​ | 4.9 | ​
Expected volatility |  | — | ​ | ​ | 18.9 | %
Dividend yield |  | — | ​ | ​ | 9.1 | %
​
1 | The maximum contractual term of the share option awards granted in 2026 was 10 years.

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