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Income taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2022
Income Taxes [Abstract] |
Disclosure of income tax expense |
| Year ended September 30
| 2022 | 2021
| $ | $
Current income tax expense |  |
Current income tax expense in respect of the current year | 506,608 |  | 475,833 |
Adjustments recognized in the current year in relation to the income tax expense of prior years | 1,705 |  | 19,021 |
Total current income tax expense | 508,313 |  | 494,854 |
Deferred income tax recovery |  |
Deferred income tax expense (recovery) relating to the origination and reversal of temporary differences | 359 |  | (6,165) |
Deferred income tax recovery relating to changes in tax rates | — |  | (460) |
Adjustments recognized in the current year in relation to the deferred income tax recovery of prior years | (7,855) |  | (19,309) |
Total deferred income tax recovery | (7,496) |  | (25,934) |
Total income tax expense | 500,817 |  | 468,920 |
Reconciliation of effective income tax rate from the combined federal and provincial canadian statutory tax rate | The Company’s effective income tax rate differs from the combined Federal and Provincial Canadian statutory tax rate as follows:
| Year ended September 30
| 2022 | 2021
| % | %
Company's statutory tax rate | 26.5 |  | 26.5 |
Effect of foreign tax rate differences | (1.0) |  | (1.0) |
Final determination from agreements with tax authorities and expirations of statutes of limitations | (0.4) |  | 0.2 |
Non-deductible and tax exempt items | — |  | (0.4) |
Recognition of previously unrecognized temporary differences | — |  | (0.2) |
Minimum income tax charge | 0.4 |  | 0.4 |
Effective income tax rate | 25.5 |  | 25.5 |
Disclosure of continuity of deferred tax balance | The continuity schedule of deferred tax balances is as follows:
| As at September 30, 2021 | Additions from business acquisitions | Recognized in earnings | Recognized in other comprehensive income | Recognized in equity | Foreign currency translation adjustment and other | As at September 30, 2022
| $ | $ | $ | $ | $ | $ | $
Accounts payable and accrued liabilities, provisions and other long-term liabilities | 51,156 |  | 6,986 |  | (20,232) |  | — |  | — |  | 2,304 |  | 40,214 |
Tax benefits on losses carried forward | 43,181 |  | 1,489 |  | 9,450 |  | — |  | — |  | (2,157) |  | 51,963 |
Accrued compensation and employee-related liabilities | 40,108 |  | 141 |  | 17,724 |  | — |  | (7,194) |  | 357 |  | 51,136 |
Retirement benefits obligations | 17,561 |  | 2,425 |  | (2,082) |  | 1,011 |  | — |  | 602 |  | 19,517 |
Lease liabilities | 179,318 |  | 1,577 |  | 252 |  | — |  | — |  | (10,075) |  | 171,072 |
PP&E, contract costs, intangible assets and other long-term assets | (121,309) |  | (27,347) |  | 5,912 |  | — |  | — |  | (8,310) |  | (151,054) |
Right-of-use assets | (134,808) |  | (1,405) |  | (6,179) |  | — |  | — |  | 9,635 |  | (132,757) |
Work in progress | (22,190) |  | — |  | 9,018 |  | — |  | — |  | 344 |  | (12,828) |
Goodwill | (70,845) |  | — |  | (5,619) |  | — |  | — |  | (5,153) |  | (81,617) |
Refundable tax credits on salaries | (19,673) |  | — |  | (376) |  | — |  | — |  | — |  | (20,049) |
Cash flow hedges | (5,626) |  | — |  | 4,333 |  | (9,146) |  | — |  | 41 |  | (10,398) |
Other | 7,447 |  | 180 |  | (4,705) |  | (223) |  | — |  | 491 |  | 3,190 |
Deferred taxes, net | (35,680) |  | (15,954) |  | 7,496 |  | (8,358) |  | (7,194) |  | (11,921) |  | (71,611) |
| As at September 30, 2020 |  | Additions from business acquisitions | Recognized in earnings | Recognized in other comprehensive income | Recognized in equity | Foreign currency translation adjustment and other | As at September 30, 2021
| $ |  | $ | $ | $ | $ | $ | $
Accounts payable and accrued liabilities, provisions and other long-term liabilities | 64,208 |  |  | (2,427) |  | (7,553) |  | (1) |  | — |  | (3,071) |  | 51,156 |
Tax benefits on losses carried forward | 46,228 |  |  | 4,654 |  | (6,284) |  | — |  | — |  | (1,417) |  | 43,181 |
Accrued compensation and employee-related liabilities | 27,420 |  |  | — |  | 7,811 |  | — |  | 6,137 |  | (1,260) |  | 40,108 |
Retirement benefits obligations | 23,166 |  |  | — |  | 2,573 |  | (5,919) |  | — |  | (2,259) |  | 17,561 |
Lease liabilities | 222,997 |  |  | — |  | (36,103) |  | — |  | — |  | (7,576) |  | 179,318 |
PP&E, contract costs, intangible assets and other long-term assets | (136,460) |  |  | (3,905) |  | 14,280 |  | — |  | — |  | 4,776 |  | (121,309) |
Right-of-use assets | (171,835) |  |  | — |  | 31,255 |  | — |  | — |  | 5,772 |  | (134,808) |
Work in progress | (34,277) |  |  | — |  | 11,139 |  | — |  | — |  | 948 |  | (22,190) |
Goodwill | (64,209) |  |  | — |  | (10,493) |  | — |  | — |  | 3,857 |  | (70,845) |
Refundable tax credits on salaries | (22,724) |  |  | — |  | 3,051 |  | — |  | — |  | — |  | (19,673) |
Cash flow hedges | (475) |  |  | — |  | 675 |  | (6,157) |  | — |  | 331 |  | (5,626) |
Other | 1,104 |  |  | — |  | 15,583 |  | (8,542) |  | — |  | (698) |  | 7,447 |
Deferred taxes, net | (44,857) |  |  | (1,678) |  | 25,934 |  | (20,619) |  | 6,137 |  | (597) |  | (35,680) |
The deferred tax balances are presented as follows in the consolidated balance sheets:
| As at September 30, 2022 | As at September 30, 2021
| $ | $
Deferred tax assets | 85,795 |  | 96,358 |
Deferred tax liabilities | (157,406) |  | (132,038) |
| (71,611) |  | (35,680) |

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