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v3.22.2.2

Employee benefits - Plan assets and reimbursement rights (Details) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2022 | Sep. 30, 2021
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | $ (77,010) |
Interest income on plan assets | 51 | $ 1,005
Administration expenses paid from the plan | 1,575 | 1,408
Defined benefit liability (asset), ending balance | (89,097) | (77,010)
Plan assets | 616,553 | 1,036,294
Reimbursement rights | 18,877 | 21,250
Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | 1,057,544 | 1,048,457
Interest income on plan assets | 21,082 | 16,523
Employer contributions | 9,412 | 15,243
Return on assets excluding interest income | (326,053) | 34,479
Plan participant contributions | 473 | 485
Benefits paid from the plan | (31,708) | (34,510)
Benefits paid directly by employer | (5,032) | (7,688)
Administration expenses paid from the plan | (1,575) | (1,408)
Foreign currency translation adjustment | (88,713) | (14,037)
Defined benefit liability (asset), ending balance | 635,430 | 1,057,544
Plan assets | 616,553 | 1,036,294
Reimbursement rights | 18,877 | 21,250
U.K. |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | 105,351 |
Defined benefit liability (asset), ending balance | 46,647 | 105,351
Plan assets | 571,909 | 986,359
Reimbursement rights | 0 | 0
U.K. | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | 986,359 | 977,137
Interest income on plan assets | 18,901 | 14,795
Employer contributions | 1,007 | 1,640
Return on assets excluding interest income | (324,003) | 32,252
Plan participant contributions | 80 | 92
Benefits paid from the plan | (24,018) | (29,936)
Benefits paid directly by employer | 0 | 0
Administration expenses paid from the plan | (1,568) | (1,400)
Foreign currency translation adjustment | (84,849) | (8,221)
Defined benefit liability (asset), ending balance | 571,909 | 986,359
Plan assets | 571,909 | 986,359
Reimbursement rights | 0 | 0
France |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | (76,345) |
Defined benefit liability (asset), ending balance | (77,477) | (76,345)
Plan assets | 0 | 661
Reimbursement rights | 0 | 0
France | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | 661 | 692
Interest income on plan assets | 0 | 5
Employer contributions | 1,318 | 2,492
Return on assets excluding interest income | 0 | 7
Plan participant contributions | 0 | 0
Benefits paid from the plan | (622) | 0
Benefits paid directly by employer | (1,318) | (2,492)
Administration expenses paid from the plan | 0 | 0
Foreign currency translation adjustment | (39) | (43)
Defined benefit liability (asset), ending balance | 0 | 661
Plan assets | 0 | 661
Reimbursement rights | 0 | 0
Germany |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | (61,324) |
Defined benefit liability (asset), ending balance | (31,897) | (61,324)
Plan assets | 11,028 | 12,234
Reimbursement rights | 18,495 | 20,823
Germany | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | 33,057 | 35,271
Interest income on plan assets | 274 | 216
Employer contributions | 2,638 | 3,462
Return on assets excluding interest income | (214) | 384
Plan participant contributions | 0 | 0
Benefits paid from the plan | (647) | (1,053)
Benefits paid directly by employer | (2,848) | (2,954)
Administration expenses paid from the plan | 0 | 0
Foreign currency translation adjustment | (2,737) | (2,269)
Defined benefit liability (asset), ending balance | 29,523 | 33,057
Plan assets | 11,028 | 12,234
Reimbursement rights | 18,495 | 20,823
Other |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | (44,692) |
Defined benefit liability (asset), ending balance | (26,370) | (44,692)
Plan assets | 33,616 | 37,040
Reimbursement rights | 382 | 427
Other | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), beginning balance | 37,467 | 35,357
Interest income on plan assets | 1,907 | 1,507
Employer contributions | 4,449 | 7,649
Return on assets excluding interest income | (1,836) | 1,836
Plan participant contributions | 393 | 393
Benefits paid from the plan | (6,421) | (3,521)
Benefits paid directly by employer | (866) | (2,242)
Administration expenses paid from the plan | (7) | (8)
Foreign currency translation adjustment | (1,088) | (3,504)
Defined benefit liability (asset), ending balance | 33,998 | 37,467
Plan assets | 33,616 | 37,040
Reimbursement rights | $ 382 | $ 427

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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_f&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_g&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 57 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_57_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 140 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_140_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2021-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2021-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2021-03-24 + Details
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