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Trade and Other Liabilities
 9 Months Ended
Sep. 30, 2024
Payables and Accruals [Abstract]  
Trade and Other Liabilities
13. Trade and Other Liabilities
September 30,
2024		December 31,
2023
Accrued liabilities$209.7 $294.5 
Trade payables140.5 138.9 
Book overdrafts233.3 129.1 
Deferred revenue41.2 17.5 
Taxes payable73.1 63.7 
Current portion of finance leases and equipment financing obligations24.2 24.4 
Share unit liabilities10.4 7.6 
Other payables8.5 10.1 
Trade and other liabilities$740.9 $685.8 
Book overdrafts represent outstanding checks and other outstanding disbursements in excess of funds on deposit. Taxes payable includes value added tax and sales tax.
The Company has also estimated and accrued an immaterial liability, recognized in selling, general and administrative expenses and taxes payable, within trade and other liabilities, for the retroactive impact of the digital services tax for the period from January 1, 2022 to June 30, 2024 arising from Canada’s Digital Services Tax Act, enacted on June 28, 2024. Amounts accrued from July 1, 2024 are recorded within costs of services, as the cost is now considered a direct cost of generating revenues. The estimates are based on the Company’s assessment as to which revenue sources are considered in-scope of the new tax. The Company may determine that additional revenue sources are in-scope as it completes its assessment but does not believe that any additional liability would be material to the consolidated financial statements.