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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)