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Supplementary cash flow information | 12 Months Ended
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Sep. 30, 2023
Cash Flow Statement [Abstract] |
Supplementary cash flow information | Supplementary cash flow information a) Net change in non-cash working capital items and others is as follows for the years ended September 30:
|  | 2023 | 2022
|  | $ | $
Accounts receivable |  | (31,120) |  | (33,703) |
Work in progress |  | 76,554 |  | (116,260) |
Prepaid expenses and other assets |  | 3,547 |  | (10,907) |
Long-term financial assets |  | (9,911) |  | 8,843 |
Accounts payable and accrued liabilities |  | (130,172) |  | 108,188 |
Accrued compensation and employee-related liabilities |  | (57,644) |  | (43,429) |
Deferred revenue |  | 45,681 |  | 43,656 |
Income taxes |  | 105,577 |  | (2,626) |
Provisions |  | (10,129) |  | (41,561) |
Long-term liabilities |  | 18,893 |  | (28,074) |
Derivative financial instruments |  | (682) |  | (70) |
Retirement benefits obligations |  | 5,871 |  | 5,050 |
|  | 16,465 |  | (110,893) |
b) Non-cash operating and investing activities are as follows for the years ended September 30:
|  | 2023 | 2022
|  | $ | $
Operating activities |  |  |
Accounts payable and accrued liabilities |  | 32,392 |  | 7,720 |
Provisions |  | 1,088 |  | 262 |
Other long-term liabilities |  | 4,768 |  | — |
|  | 38,248 |  | 7,982 |
Investing activities |  |  |
Purchase of PP&E |  | (14,374) |  | (16,732) |
Additions, disposals/retirements, change in estimates and lease modifications of right-of-use assets |  | (86,691) |  | (101,180) |
Additions to intangible assets |  | (28,944) |  | (1,127) |
|  | (130,009) |  | (119,039) |
28. Supplementary cash flow information (continued) c) Changes arising from financing activities are as follows for the years ended September 30:
| 2023 | 2022
| 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 | 3,267,034 |  | (146,215) |  | 709,201 |  | 3,401,656 |  | 17,187 |  | 776,940 |
Cash used in financing activities excluding equity |  |  |  |  |  |
Increase of long-term debt | 948 |  | — |  | — |  | — |  | — |  | — |
Repayment of long-term debt and lease liabilities | (79,150) |  | — |  | (161,211) |  | (401,654) |  | — |  | (160,583) |
Repayment of debt assumed in business acquisitions that occurred in prior year | (56,994) |  | — |  | — |  | (113,036) |  | — |  | — |
Settlement of derivative financial instruments (Note 32) | — |  | 2,921 |  | — |  | — |  | 6,258 |  | — |
Non-cash financing activities |  |  |  |  |  |
Additions, disposals/retirements and change in estimates and lease modifications of right-of-use assets | — |  | — |  | 81,656 |  | — |  | — |  | 95,547 |
Additions through business acquisitions (Note 27) | — |  | — |  | — |  | 162,640 |  | — |  | 23,181 |
Changes in foreign currency exchange rates | (38,218) |  | 45,719 |  | 15,997 |  | 207,561 |  | (169,660) |  | (25,153) |
Other | 6,701 |  | — |  | (3,680) |  | 9,867 |  | — |  | (731) |
Balance, end of year | 3,100,321 |  | (97,575) |  | 641,963 |  | 3,267,034 |  | (146,215) |  | 709,201 |
d) Interest paid and received and income taxes paid are classified within operating activities and are as follows for the years ended September 30:
|  | 2023 | 2022
|  | $ | $
Interest paid |  | 130,570 |  | 115,408 |
Interest received |  | 87,239 |  | 28,247 |
Income taxes paid |  | 480,607 |  | 435,558 |
e) Cash and cash equivalents consisted of unrestricted cash as at September 30, 2023 and 2022.

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