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Share-based payments (Tables) | 12 Months Ended
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Sep. 30, 2022
Share-Based Payment Arrangements [Abstract] |
Disclosure of information concerning PSUs | The following table presents information concerning the number of outstanding PSUs granted by the Company:
Outstanding as at September 30, 2020 | 1,231,470 |
Granted 1 | 669,252 |
Exercised (Note 19) | (119,108) |
Forfeited | (365,411) |
Outstanding as at September 30, 2021 | 1,416,203 |
Granted 1 | 805,699 |
Exercised (Note 19) | (237,294) |
Forfeited | (175,017) |
Outstanding as at September 30, 2022 | 1,809,591 |
1 The PSUs granted in 2022 had a grant date fair value of $109.07 per unit ($94.00 in 2021).
Disclosure of information concerning outstanding stock options | The following table presents information concerning the outstanding stock options granted by the Company:
|  | 2022 |  | 2021
| Number of options | Weighted average exercise price per share | Number of options | Weighted average exercise price per share
|  | $ |  | $
Outstanding, beginning of year | 8,012,077 |  | 64.49 |  | 8,934,097 |  | 61.33 |
Granted | 11,940 |  | 110.10 |  | 995,160 |  | 97.86 |
Exercised (Note 19) | (941,059) |  | 44.30 |  | (1,290,919) |  | 47.29 |
Forfeited | (188,130) |  | 97.55 |  | (622,940) |  | 107.82 |
Expired | (11,983) |  | 104.36 |  | (3,321) |  | 108.44 |
Outstanding, end of year | 6,882,845 |  | 66.36 |  | 8,012,077 |  | 64.49 |
Exercisable, end of year | 5,837,921 |  | 61.02 |  | 5,781,579 |  | 54.76 |
Disclosure of range of exercise prices of outstanding stock options | The following table summarizes information about the outstanding stock options granted by the Company as at September 30, 2022:
|  | Options outstanding | Options exercisable
Range of exercise price | Number of options | Weighted average remaining contractual life | Weighted average exercise price | Number of options | Weighted average exercise price
$ |  | (in years) | $ |  | $
23.65 to 38.79 | 982,507 |  | 1.06 | 33.01 |  | 982,507 |  | 33.01 |
39.47 to 50.94 | 970,493 |  | 2.71 | 45.46 |  | 970,493 |  | 45.46 |
52.63 to 63.72 | 2,532,301 |  | 4.45 | 63.04 |  | 2,532,301 |  | 63.04 |
67.04 to 87.65 | 1,311,981 |  | 5.92 | 84.05 |  | 1,005,535 |  | 83.60 |
97.84 to 115.01 | 1,085,563 |  | 7.91 | 101.61 |  | 347,085 |  | 103.69 |
| 6,882,845 |  | 4.54 | 66.36 |  | 5,837,921 |  | 61.02 |
Disclosure of number of options and weighted average remaining contractual life | The following table summarizes information about the outstanding stock options granted by the Company as at September 30, 2022:
|  | Options outstanding | Options exercisable
Range of exercise price | Number of options | Weighted average remaining contractual life | Weighted average exercise price | Number of options | Weighted average exercise price
$ |  | (in years) | $ |  | $
23.65 to 38.79 | 982,507 |  | 1.06 | 33.01 |  | 982,507 |  | 33.01 |
39.47 to 50.94 | 970,493 |  | 2.71 | 45.46 |  | 970,493 |  | 45.46 |
52.63 to 63.72 | 2,532,301 |  | 4.45 | 63.04 |  | 2,532,301 |  | 63.04 |
67.04 to 87.65 | 1,311,981 |  | 5.92 | 84.05 |  | 1,005,535 |  | 83.60 |
97.84 to 115.01 | 1,085,563 |  | 7.91 | 101.61 |  | 347,085 |  | 103.69 |
| 6,882,845 |  | 4.54 | 66.36 |  | 5,837,921 |  | 61.02 |
Disclosure of weighted average assumptions used in the calculation of fair value of stock options | The weighted average fair value of stock options granted in the year and the weighted average assumptions used in the calculation of their fair value on the date of grant using the Black-Scholes option pricing model were as follows:
| Year ended September 30
|  | 2022 | 2021
Grant date fair value ($) |  | 20.94 |  | 16.76 |
Dividend yield (%) |  | 0.00 | 0.00 |
Expected volatility (%)1 |  | 21.27 |  | 20.76 |
Risk-free interest rate (%) |  | 1.28 |  | 0.40 |
Expected life (years) |  | 4.00 |  | 4.00 |
Exercise price ($) |  | 110.10 |  | 97.86 |
Share price ($) |  | 110.10 |  | 97.86 |
1 Expected volatility was determined using statistical formulas and based on the weekly historical average of closing daily share prices over the period of the expected life of stock options.
Disclosure of share-based payment expense | The share-based payment expense recorded in costs of services, selling and administrative is as follows:
|  | Year ended September 30
|  | 2022 | 2021
|  | $ | $
PSUs |  | 42,148 |  | 32,484 |
Stock options |  | 6,848 |  | 13,108 |
Share purchase plan |  | 136,275 |  | 128,662 |
DSUs |  | 1,455 |  | 2,876 |
|  | 186,726 |  | 177,130

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- Definition The disclosure of information about indirect, by reference to the fair value of the equity instruments granted, measurement of the fair value of goods or services received as consideration for the entity's share options. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2021-01-01 -Paragraph 47 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_47_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of the number and weighted average exercise prices of other equity instruments (ie other than share options). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 2 -IssueDate 2021-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The disclosure of the number and weighted average exercise prices of share options. [Refer: Weighted average [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 2 -IssueDate 2021-01-01 -Paragraph 45 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=2&code=ifrs-tx-2021-en-r&anchor=para_45_b&doctype=Standard -URIDate 2021-03-24 + Details
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