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v3.23.3

Employee benefits - Plan assets and reimbursement rights (Details) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2023 | Sep. 30, 2022
Disclosure of net defined benefit liability (asset) [line items] |  |
Interest income on plan assets | $ (2,998) | $ (51)
Administration expenses paid from the plan | (1,784) | (1,575)
Defined benefit liability (asset), ending balance | (143,085) | (89,097)
Plan assets | 612,111 | 641,969
Reimbursement rights | 19,458 | 18,877
Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 660,846 | 1,083,946
Interest income on plan assets | 34,555 | 21,303
Employer contributions | 12,631 | 9,412
Return on assets excluding interest income | (85,683) | (325,220)
Plan participant contributions | 246 | 658
Benefits paid from the plan | (31,115) | (31,708)
Benefits paid directly by employer | (6,304) | (5,032)
Administration expenses paid from the plan | (1,784) | (1,575)
Foreign currency translation adjustment | 48,177 | (90,938)
Plan assets | 612,111 | 641,969
Reimbursement rights | 19,458 | 18,877
Net defined benefit asset | 631,569 | 660,846
U.K. |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), ending balance | 593 | 46,647
Plan assets | 536,226 | 571,909
Reimbursement rights | 0 | 0
U.K. | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 571,909 | 986,359
Interest income on plan assets | 29,902 | 18,901
Employer contributions | 339 | 1,007
Return on assets excluding interest income | (84,003) | (324,003)
Plan participant contributions | 76 | 80
Benefits paid from the plan | (26,527) | (24,018)
Benefits paid directly by employer | 0 | 0
Administration expenses paid from the plan | (1,779) | (1,568)
Foreign currency translation adjustment | 46,309 | (84,849)
Plan assets | 536,226 | 571,909
Reimbursement rights | 0 | 0
Net defined benefit asset | 536,226 | 571,909
France |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), ending balance | (78,612) | (77,477)
Plan assets | 0 | 0
Reimbursement rights | 0 | 0
France | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 0 | 661
Interest income on plan assets | 0 | 0
Employer contributions | 2,565 | 1,318
Return on assets excluding interest income | 0 | 0
Plan participant contributions | 0 | 0
Benefits paid from the plan | 0 | (622)
Benefits paid directly by employer | (2,565) | (1,318)
Administration expenses paid from the plan | 0 | 0
Foreign currency translation adjustment | 0 | (39)
Plan assets | 0 | 0
Reimbursement rights | 0 | 0
Net defined benefit asset | 0 | 0
Germany |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), ending balance | (36,877) | (31,897)
Plan assets | 11,747 | 11,028
Reimbursement rights | 19,082 | 18,495
Germany | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 29,523 | 33,057
Interest income on plan assets | 1,283 | 274
Employer contributions | 2,983 | 2,638
Return on assets excluding interest income | (1,668) | (214)
Plan participant contributions | 0 | 0
Benefits paid from the plan | (229) | (647)
Benefits paid directly by employer | (2,992) | (2,848)
Administration expenses paid from the plan | 0 | 0
Foreign currency translation adjustment | 1,929 | (2,737)
Plan assets | 11,747 | 11,028
Reimbursement rights | 19,082 | 18,495
Net defined benefit asset | 30,829 | 29,523
Other |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Defined benefit liability (asset), ending balance | (28,189) | (26,370)
Plan assets | 64,138 | 59,032
Reimbursement rights | 376 | 382
Other | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 59,414 | 63,869
Interest income on plan assets | 3,370 | 2,128
Employer contributions | 6,744 | 4,449
Return on assets excluding interest income | (12) | (1,003)
Plan participant contributions | 170 | 578
Benefits paid from the plan | (4,359) | (6,421)
Benefits paid directly by employer | (747) | (866)
Administration expenses paid from the plan | (5) | (7)
Foreign currency translation adjustment | (61) | (3,313)
Plan assets | 64,138 | 59,032
Reimbursement rights | 376 | 382
Net defined benefit asset | $ 64,514 | $ 59,414

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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_g&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The fair value of defined benefit plan assets. Plan assets comprise assets held by a long-term employee benefit fund and qualifying insurance policies. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_57_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of the entity's rights to the reimbursement by another party of some or all of the expenditure required to settle a defined benefit obligation recognised as a separate asset and measured at fair value. [Refer: At fair value [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_b&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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