XML 134 R92.htm IDEA: XBRL DOCUMENT
v3.23.3

Income taxes - Narrative (Details) - CAD ($) | Sep. 30, 2023 | Sep. 30, 2022
--- | --- | ---
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Net deferred tax asset | $ 49,742,000 | $ 46,893,000
Cash and cash equivalents | 1,568,291,000 | 966,458,000
Operating tax losses carried forward |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Tax losses carried forward | 279,918,000 | 258,244,000
Deferred tax asset is recognised from loss | 187,865,000 | 179,329,000
Non-operating tax losses carried forward |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Tax losses carried forward | 424,736,000 | 421,218,000
Net deferred tax asset | 6,336,000 | 5,070,000
Deferred tax asset is recognised from loss | 24,806,000 | 20,295,000
Unrecognized losses | 399,930,000 | 400,923,000
Expiring at various dates up to 2043 | Operating tax losses carried forward |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Tax losses carried forward | 104,113,000 | 110,918,000
Unrecognized losses | 7,314,000 | 12,450,000
No expiry dates | Operating tax losses carried forward |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Tax losses carried forward | 175,805,000 | 147,326,000
Unrecognized losses | 84,739,000 | 66,466,000
Foreign countries | Subsidiaries |  |
Disclosure of temporary difference, unused tax losses and unused tax credits [line items] |  |
Cash and cash equivalents | 1,365,975,000 | 907,578,000
Undistributed earnings from foreign subsidiaries for which deferred tax liabilities have not been recorded | $ 8,262,337,000 | $ 7,100,148,000

X
- Definition Deferred Tax Asset, Recognised From Loss + References No definition available. + Details
Name: | gib_DeferredTaxAssetRecognisedFromLoss
Namespace Prefix: | gib_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_CashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of deductible temporary differences for which no deferred tax asset is recognised in the statement of financial position. [Refer: Temporary differences [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DeductibleTemporaryDifferencesForWhichNoDeferredTaxAssetIsRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of deferred tax assets net of deferred tax liabilities, when the absolute amount of deferred tax assets is greater than the absolute amount of deferred tax liabilities. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_NetDeferredTaxAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The aggregate amount of temporary differences associated with investments in subsidiaries, branches and associates and interests in joint arrangements, for which deferred tax liabilities have not been recognised as a result of satisfying both of the following conditions: (a) the parent, investor, joint venturer or joint operator is able to control the timing of the reversal of the temporary difference; and (b) it is probable that the temporary difference will not reverse in the foreseeable future. [Refer: Associates [member]; Subsidiaries [member]; Temporary differences [member]; Investments in subsidiaries reported in separate financial statements] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_f&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_TemporaryDifferencesAssociatedWithInvestmentsInSubsidiariesBranchesAndAssociatesAndInterestsInJointVentures
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of unused tax losses for which no deferred tax asset is recognised in the statement of financial position. [Refer: Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2023-01-01 -Paragraph 81 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=12&code=ifrs-tx-2023-en-r&anchor=para_81_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_UnusedTaxLossesForWhichNoDeferredTaxAssetRecognised
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=gib_UnusedOperatingTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=gib_UnusedNonOperatingTaxLossesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | gib_TaxYearAxis=gib_ExpiringAtVariousDatesUpTo2043Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | gib_TaxYearAxis=gib_NoExpiryDateMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SignificantInvestmentsInSubsidiariesAxis=ifrs-full_SubsidiariesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |