XML 127 R46.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Income taxes (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2017
Income Taxes [Abstract] |
Significant components of income taxes deducted from net earnings | The following table shows the significant components of income taxes deducted from net earnings.
FOR THE YEAR ENDED DECEMBER 31 | 2017 |  | 2016 |
Current taxes |  |
| Current taxes | (758 | ) | (850 | )
| Uncertain tax positions | (9 | ) | (14 | )
| Change in estimate relating to prior periods | 40 |  | 14 |
| Other | — |  | (1 | )
Deferred taxes |  |
| Deferred taxes relating to the origination and reversal of temporary differences | (41 | ) | (299 | )
| Change in estimate relating to prior periods | 11 |  | 32 |
| Recognition and utilization of loss carryforwards | (304 | ) | (1 | )
| Effect of change in provincial corporate tax rate | (3 | ) | 4 |
| Resolution of uncertain tax positions | 25 |  | 5 |
Total income taxes | (1,039 | ) | (1,110 | )
Reconciliation of reported income taxes in the income statement with income taxes calculated at statutory income tax rate | The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.1% for 2017 and 2016.
FOR THE YEAR ENDED DECEMBER 31 | 2017 |  | 2016 |
Net earnings | 2,970 |  | 3,087 |
Add back income taxes | 1,039 |  | 1,110 |
Earnings before income taxes | 4,009 |  | 4,197 |
Applicable statutory tax rate | 27.1 | % | 27.1 | %
Income taxes computed at applicable statutory rates | (1,086 | ) | (1,137 | )
Non-taxable portion of (losses) gains on investments | (1 | ) | 11 |
Uncertain tax positions | 16 |  | (9 | )
Effect of change in provincial corporate tax rate | (3 | ) | 4 |
Change in estimate relating to prior periods | 51 |  | 46 |
Non-taxable portion of equity losses | (10 | ) | (23 | )
Other | (6 | ) | (2 | )
Total income taxes | (1,039 | ) | (1,110 | )
Average effective tax rate | 25.9 | % | 26.4 | %
Disclosure of current and deferred tax relating to items credited (charged) directly to equity | The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements.
FOR THE YEAR ENDED DECEMBER 31 | 2017 | 2016
| OTHER COMPREHENSIVE LOSS |  | DEFICIT |  | OTHER COMPREHENSIVE LOSS |  | DEFICIT |
Current taxes | 10 |  | 9 |  | 127 |  | 11 |
Deferred taxes | 103 |  | 2 |  | (32 | ) | 6 |
Total income tax recovery | 113 |  | 11 |  | 95 |  | 17 |
Deferred taxes resulting fro temporary differences between the carrying amounts of assets and liabilities | The following table shows deferred taxes resulting from temporary differences between the carrying amounts of assets and liabilities recognized in the statements of financial position and their corresponding tax basis, as well as tax loss carryforwards.
NET DEFERRED TAX LIABILITY | NOTE |  | NON- CAPITAL LOSS CARRY- FORWARDS |  | POST EMPLOYMENT BENEFIT PLANS |  | INDEFINITE- LIFE INTANGIBLE ASSETS |  | PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS |  | INVESTMENT TAX CREDITS |  | CRTC TANGIBLE BENEFITS |  | OTHER |  | TOTAL |
January 1, 2016 |  | 12 |  | 520 |  | (1,619 | ) | (968 | ) | (6 | ) | 61 |  | 265 |  | (1,735 | )
Income statement |  | (1 | ) | (28 | ) | (61 | ) | (152 | ) | (3 | ) | (17 | ) | 3 |  | (259 | )
Business acquisitions |  | 10 |  | — |  | — |  | (79 | ) | — |  | — |  | (6 | ) | (75 | )
Other comprehensive income |  | — |  | (38 | ) | — |  | — |  | — |  | — |  | 6 |  | (32 | )
Deficit |  | — |  | — |  | — |  | — |  | — |  | — |  | 6 |  | 6 |
Other |  | — |  | — |  | — |  | — |  | — |  | — |  | (8 | ) | (8 | )
December 31, 2016 |  | 21 |  | 454 |  | (1,680 | ) | (1,199 | ) | (9 | ) | 44 |  | 266 |  | (2,103 | )
Income statement |  | (304 | ) | (31 | ) | (8 | ) | 12 |  | 7 |  | (14 | ) | 26 |  | (312 | )
Business acquisitions | 3 |  | 300 |  | (11 | ) | (73 | ) | (223 | ) | (5 | ) | — |  | 24 |  | 12 |
Other comprehensive income |  | — |  | 82 |  | — |  | — |  | — |  | — |  | 21 |  | 103 |
Deficit |  | — |  | — |  | — |  | — |  | — |  | — |  | 2 |  | 2 |
Other |  | — |  | — |  | — |  | (3 | ) | — |  | — |  | (2 | ) | (5 | )
December 31, 2017 |  | 17 |  | 494 |  | (1,761 | ) | (1,413 | ) | (7 | ) | 30 |  | 337 |  | (2,303 | )

X
- Definition Disclosure Of Current And Deferred Tax Relating To Items Credited (Charged) Directly To Equity [Table Text Block] + References No definition available. + Details
Name: | bce_DisclosureOfCurrentAndDeferredTaxRelatingToItemsCreditedChargedDirectlyToEquityTableTextBlock
Namespace Prefix: | bce_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Major Components Of Tax Expense (Income) [Table Text Block] + References No definition available. + Details
Name: | bce_DisclosureOfMajorComponentsOfTaxExpenseIncomeTableTextBlock
Namespace Prefix: | bce_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure Of Reconciliation Of Accounting Profit Multiplied By Applicable Tax Rates And Average Effective Tax Rate [Table Text Block] + References No definition available. + Details
Name: | bce_DisclosureOfReconciliationOfAccountingProfitMultipliedByApplicableTaxRatesAndAverageEffectiveTaxRateTableTextBlock
Namespace Prefix: | bce_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Taxes [Abstract] + References No definition available. + Details
Name: | bce_IncomeTaxesAbstract
Namespace Prefix: | bce_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of types of temporary differences, unused tax losses and unused tax credits. [Refer: Unused tax credits [member]; Unused tax losses [member]; Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2017-01-01 -Paragraph 81 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=12&date=2017-03-01&anchor=para_81_g&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration