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v3.22.2.2

Consolidated Statements of Cash Flows - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2022 | Sep. 30, 2021
Operating activities |  |
Net earnings | $ 1,466,142 | $ 1,369,072
Adjustments for: |  |
Amortization, depreciation and impairment | 474,622 | 510,570
Deferred income tax recovery | (7,496) | (25,934)
Foreign exchange (gain) loss | (254) | 3,950
Share-based payment costs | 48,996 | 45,592
Gain on lease terminations and sale of property, plant and equipment | (6,119) | (2,186)
Net change in non-cash working capital items | (110,893) | 214,864
Cash provided by operating activities | 1,864,998 | 2,115,928
Investing activities |  |
Net change in short-term investments | (4,881) | 446
Business acquisitions (considering bank overdraft assumed and cash acquired) | (571,911) | (98,926)
Purchase of property, plant and equipment | (156,136) | (121,806)
Proceeds from sale of property, plant and equipment | 3,790 | 0
Additions to contract costs | (84,283) | (65,001)
Additions to intangible assets | (137,621) | (113,934)
Purchase of long-term investments | (11,905) | (43,465)
Proceeds from sale of long-term investments | 51,000 | 54,179
Cash used in investing activities | (911,947) | (388,507)
Financing activities |  |
Increase of long-term debt | 0 | 1,885,262
Repayment of long-term debt | (401,654) | (1,888,777)
Payment of lease liabilities | (153,996) | (169,674)
Repayment of debt assumed in business acquisitions | (113,036) | 0
Settlement of derivative financial instruments | 6,258 | (6,992)
Purchase of Class A subordinate voting shares held in trusts | (70,303) | (31,404)
Purchase and cancellation of Class A subordinate voting shares | (913,388) | (1,502,824)
Issuance of Class A subordinate voting shares | 41,691 | 61,133
Net change in client funds obligations | 13,330 | (129,221)
Cash used in financing activities | (1,591,098) | (1,782,497)
Effect of foreign exchange rate changes on cash and cash equivalents | (46,500) | (73,884)
Net decrease in cash, cash equivalents and cash included in funds held for clients | (684,547) | (128,960)
Cash, cash equivalents and cash included in funds held for clients, beginning of year | 2,155,731 | 2,284,691
Cash, cash equivalents and cash included in funds held for clients, end of year | 1,471,184 | 2,155,731
Cash composition: |  |
Cash and cash equivalents | 966,458 | 1,699,206
Cash included in funds held for clients | $ 504,726 | $ 456,525

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- Definition The cash outflow for the purchase of investments other than investments accounted for using equity method. [Refer: Investments accounted for using equity method; Investments other than investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow for the purchases of property, plant and equipment, classified as investing activities. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 16 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_16_a&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2021-01-01 -Paragraph 17 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_17_d&doctype=Standard -URIDate 2021-03-24 + Details
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