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Income taxes | 12 Months Ended
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Dec. 31, 2023
Income Taxes [Abstract] |
Income taxes |
Note 10 | Income taxes
The following table shows the significant components of income taxes deducted from net earnings.
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Current taxes |  |
| Current taxes | (923) |  | (878) |
| Uncertain tax positions | 8 |  | 91 |
| Change in estimate relating to prior periods | 9 |  | 8 |
Deferred taxes |  |
| Deferred taxes relating to the origination and reversal of temporary differences | (75) |  | (176) |
| Change in estimate relating to prior periods | 1 |  | (8) |
| Recognition and utilization of loss carryforwards | (24) |  | (4) |
| Uncertain tax positions | 8 |  | — |
Total income taxes | (996) |  | (967) |
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 26.8% for both 2023 and 2022.
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
Net earnings | 2,327 |  | 2,926 |
Add back income taxes | 996 |  | 967 |
Earnings before income taxes | 3,323 |  | 3,893 |
Applicable statutory tax rate | 26.8 | % | 26.8 | %
Income taxes computed at applicable statutory rates | (891) |  | (1,043) |
Non-taxable portion of gains on investments | 5 |  | 4 |
Uncertain tax positions | 16 |  | 91 |
Change in estimate relating to prior periods | 10 |  | — |
Non-taxable portion of equity losses | (149) |  | (18) |
Other | 13 |  | (1) |
Total income taxes | (996) |  | (967) |
Average effective tax rate | 30.0 | % | 24.8 | %
The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements.
FOR THE YEAR ENDED DECEMBER 31 | 2023 | 2022
| OTHER COMPREHENSIVE (LOSS)/INCOME | DEFICIT | OTHER COMPREHENSIVE LOSS | DEFICIT
Current taxes | (2) |  | 1 |  | — |  | 3 |
Deferred taxes | 199 |  | (8) |  | (73) |  | (7) |
Total income taxes recovery (expense) | 197 |  | (7) |  | (73) |  | (4) |
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 |  | NON- CAPITAL LOSS CARRY- FORWARDS | POST- EMPLOYMENT BENEFIT PLANS | INDEFINITE- LIFE INTANGIBLE ASSETS | PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS |  | OTHER | TOTAL
January 1, 2022 |  | 63 |  | (466) |  | (1,701) |  | (2,417) |  |  | (53) |  | (4,574) |
Income statements |  | (4) |  | 15 |  | (40) |  | (307) |  |  | 148 |  | (188) |
Business acquisitions |  | 1 |  | — |  | (26) |  | (21) |  |  | 3 |  | (43) |
Other comprehensive (loss)/income |  | — |  | (151) |  | — |  | — |  |  | 78 |  | (73) |
Deficit |  | — |  | — |  | — |  | — |  |  | (7) |  | (7) |
Other |  | — |  | — |  | — |  | — |  |  | 16 |  | 16 |
December 31, 2022 |  | 60 |  | (602) |  | (1,767) |  | (2,745) |  |  | 185 |  | (4,869) |
Income statements |  | (23) |  | 10 |  | (35) |  | (36) |  |  | (6) |  | (90) |
Business acquisitions/business disposition |  | (1) |  | — |  | (10) |  | (4) |  |  | (3) |  | (18) |
Other comprehensive income |  | — |  | 149 |  | — |  | — |  |  | 50 |  | 199 |
Deficit |  | — |  | — |  | — |  | — |  |  | (8) |  | (8) |
Reclassified to liabilities held for sale |  | — |  | — |  | 7 |  | (1) |  |  | — |  | 6 |
Other |  | — |  | — |  | — |  | 5 |  |  | 2 |  | 7 |
December 31, 2023 |  | 36 |  | (443) |  | (1,805) |  | (2,781) |  |  | 220 |  | (4,773) |
At December 31, 2023, BCE had $156 million of non-capital loss carryforwards. We: •recognized a deferred tax asset of $36 million for $143 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2028 to 2043. •did not recognize a deferred tax asset for $13 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2031 to 2043. At December 31, 2023, BCE had $55 million of unrecognized capital loss carryforwards, which can be carried forward indefinitely. At December 31, 2022, BCE had $251 million of non-capital loss carryforwards. We: •recognized a deferred tax asset of $60 million for $231 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2025 to 2042. •did not recognize a deferred tax asset for $20 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2023 to 2042. At December 31, 2022, BCE had $67 million of unrecognized capital loss carryforwards, which can be carried forward indefinitely.

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