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Supplementary cash flow information | 12 Months Ended
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Sep. 30, 2022
Cash Flow Statement [Abstract] |
Supplementary cash flow information | Supplementary cash flow information a) Net change in non-cash working capital items is as follows for the years ended September 30:
|  | 2022 | 2021
|  | $ | $
Accounts receivable |  | (47,789) |  | (42,336) |
Work in progress |  | (116,260) |  | (12,354) |
Prepaid expenses and other assets |  | (10,907) |  | (33,631) |
Long-term financial assets |  | 22,929 |  | (10,241) |
Accounts payable and accrued liabilities |  | 108,188 |  | 60,822 |
Accrued compensation and employee-related liabilities |  | (43,429) |  | 233,670 |
Deferred revenue |  | 43,656 |  | 62,307 |
Income taxes |  | (2,626) |  | 59,620 |
Provisions |  | (41,561) |  | (105,292) |
Long-term liabilities |  | (28,074) |  | 1,535 |
Derivative financial instruments |  | (70) |  | (249) |
Retirement benefits obligations |  | 5,050 |  | 1,013 |
|  | (110,893) |  | 214,864 |
b) Non-cash operating and investing activities related to operations are as follows for the years ended September 30:
|  | 2022 | 2021
|  | $ | $
Operating activities |  |  |
Accounts payable and accrued liabilities |  | 7,720 |  | 18,707 |
Provisions |  | 262 |  | 805 |
|  | 7,982 |  | 19,512 |
Investing activities |  |  |
Purchase of PP&E |  | (16,732) |  | (18,162) |
Additions, disposals/retirements, change in estimates and lease modifications of right-of-use assets |  | (101,180) |  | (104,467) |
Additions to intangible assets |  | (1,127) |  | (1,350) |
|  | (119,039) |  | (123,979) |
27. Supplementary cash flow information (continued) c) Changes arising from financing activities are as follows for the years ended September 30:
| 2022 | 2021
| Long-term debt | Derivative financial instruments to hedge long-term debt | Lease liabilities | Long-term debt | Derivative financial instruments to hedge long-term debt | Lease liabilities
| $ | $ | $ | $ | $ | $
Balance, beginning of year | 3,401,656 |  | 17,187 |  | 776,940 |  | 3,587,095 |  | 32,234 |  | 876,370 |
Cash used in financing activities excluding equity |  |  |  |  |  |
Increase of long-term debt | — |  | — |  | — |  | 1,885,262 |  | — |  | — |
Repayment of long-term debt and lease liabilities | (401,654) |  | — |  | (160,583) |  | (1,888,777) |  | — |  | (174,808) |
Repayment of debt assumed in business acquisitions | (113,036) |  | — |  | — |  | — |  | — |  | — |
Settlement of derivative financial instruments (Note 31) | — |  | 6,258 |  | — |  | — |  | (6,992) |  | — |
Non-cash financing activities |  |  |  |  |  |
Additions, disposals/retirements and change in estimates and lease modifications of right-of-use assets | — |  | — |  | 95,547 |  | — |  | — |  | 102,281 |
Additions through business acquisitions (Note 26) | 162,640 |  | — |  | 23,181 |  | — |  | — |  | 5,733 |
Changes in foreign currency exchange rates | 207,561 |  | (169,660) |  | (25,153) |  | (172,984) |  | (8,055) |  | (30,721) |
Other | 9,867 |  | — |  | (731) |  | (8,940) |  | — |  | (1,915) |
Balance, end of year | 3,267,034 |  | (146,215) |  | 709,201 |  | 3,401,656 |  | 17,187 |  | 776,940 |
d) Interest paid and received and income taxes paid are classified within operating activities and are as follows for the years ended September 30:
|  | 2022 | 2021
|  | $ | $
Interest paid |  | 115,408 |  | 131,646 |
Interest received |  | 28,247 |  | 15,929 |
Income taxes paid |  | 435,558 |  | 382,833 |
e) Cash and cash equivalents consisted of unrestricted cash as at September 30, 2022 and 2021.

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