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Income taxes (Tables) | 12 Months Ended
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Dec. 31, 2024
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 | 2024 | 2023
Current taxes |  |
| Current taxes | (494) |  | (923) |
| Uncertain tax positions | 4 |  | 8 |
| Change in estimate relating to prior periods | 8 |  | 9 |
Deferred taxes |  |
| Deferred taxes relating to the origination and reversal of temporary differences | (120) |  | (75) |
| Change in estimate relating to prior periods | (7) |  | 1 |
| Recognition and utilization of loss carryforwards | 29 |  | (24) |
| Previously unrecognized tax benefits | 3 |  | — |
| Uncertain tax positions | — |  | 8 |
Total income taxes | (577) |  | (996) |
Reconciliation of reported income taxes in the income statement | 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 2024 and 2023.
For the year ended December 31 | 2024 | 2023
Net earnings | 375 |  | 2,327 |
Add back income taxes | 577 |  | 996 |
Earnings before income taxes | 952 |  | 3,323 |
Applicable statutory tax rate | 26.8 | % | 26.8 | %
Income taxes computed at applicable statutory rates | (255) |  | (891) |
Non-taxable portion of gains on investments | 18 |  | 5 |
Uncertain tax positions | 4 |  | 16 |
Impairment of goodwill | (303) |  | — |
Change in estimate relating to prior periods | 1 |  | 10 |
Non-taxable portion of equity losses | (66) |  | (149) |
Previously unrecognized tax benefits | 3 |  | — |
Other | 21 |  | 13 |
Total income taxes | (577) |  | (996) |
Average effective tax rate | 60.6 | % | 30.0 | %
Disclosure of current and deferred taxes | The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements.
For the year ended December 31 | 2024 | 2023
| Other comprehensive (loss)/income | Deficit | Other comprehensive (loss)/income | Deficit
Current taxes | — |  | — |  | (2) |  | 1 |
Deferred taxes | (128) |  | (26) |  | 199 |  | (8) |
Total income taxes (expense) recovery | (128) |  | (26) |  | 197 |  | (7) |
Deferred taxes resulting from temporary differences | 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, 2023 |  | 60 |  | (602) |  | (1,767) |  | (2,745) |  |  | 185 |  | (4,869) |
Income statements |  | (23) |  | 10 |  | (35) |  | (36) |  |  | (6) |  | (90) |
Business acquisitions/business dispositions |  | (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) |
Income statements |  | 31 |  | 25 |  | 148 |  | (315) |  |  | 16 |  | (95) |
Business acquisitions |  | — |  | (3) |  | (5) |  | (84) |  |  | (2) |  | (94) |
Other comprehensive (loss) income |  | — |  | (213) |  | — |  | — |  |  | 85 |  | (128) |
Deficit |  | — |  | — |  | — |  | — |  |  | (26) |  | (26) |
Other |  | 6 |  | — |  | — |  | 2 |  |  | — |  | 8 |
December 31, 2024 |  | 73 |  | (634) |  | (1,662) |  | (3,178) |  |  | 293 |  | (5,108) |

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