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Income taxes (Tables) | 12 Months Ended
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Sep. 30, 2023
Income Taxes [Abstract] |
Disclosure of income tax expense |
| Year ended September 30
| 2023 | 2022
| $ | $
Current income tax expense |  |
Current income tax expense in respect of the current year | 697,402 |  | 506,608 |
Adjustments recognized in the current year in relation to the income tax expense of prior years | (21,242) |  | 1,705 |
Total current income tax expense | 676,160 |  | 508,313 |
Deferred income tax recovery |  |
Deferred income tax (recovery) expense relating to the origination and reversal of temporary differences | (119,249) |  | 359 |
Adjustments recognized in the current year in relation to the deferred income tax recovery of prior years | 9,753 |  | (7,855) |
Total deferred income tax recovery | (109,496) |  | (7,496) |
Total income tax expense | 566,664 |  | 500,817 |
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
| 2023 | 2022
| % | %
Company's statutory tax rate | 26.5 |  | 26.5 |
Effect of foreign tax rate differences | (0.6) |  | (1.0) |
Final determination from agreements with tax authorities and expirations of statutes of limitations | (0.5) |  | (0.4) |
Non-deductible and tax exempt items | 0.1 |  | — |
Minimum income tax charge | 0.3 |  | 0.4 |
Effective income tax rate | 25.8 |  | 25.5 |
Disclosure of continuity of deferred tax balance | The continuity schedule of deferred tax balances is as follows:
| As at September 30, 2022 | 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, 2023
| $ | $ | $ | $ | $ | $ | $
Accounts payable and accrued liabilities, provisions and other long-term liabilities | 40,214 |  | — |  | 4,007 |  | — |  | — |  | (548) |  | 43,673 |
Tax benefits on losses carried forward | 51,963 |  | — |  | 2,928 |  | — |  | — |  | 1,187 |  | 56,078 |
Accrued compensation and employee-related liabilities | 51,136 |  | — |  | 14,531 |  | — |  | 2,623 |  | 636 |  | 68,926 |
Retirement benefits obligations | 19,517 |  | — |  | (5,601) |  | 13,078 |  | — |  | 249 |  | 27,243 |
Capitalized research and development 1 |  | — |  | 92,880 |  | — |  | — |  | — |  | 92,880 |
Lease liabilities | 171,072 |  | — |  | (5,750) |  | — |  | — |  | 3,966 |  | 169,288 |
PP&E, contract costs, intangible assets and other long-term assets | (151,054) |  | 2,540 |  | 23,567 |  | — |  | — |  | 1,230 |  | (123,717) |
Right-of-use assets | (132,757) |  | — |  | (6,709) |  | — |  | — |  | (3,945) |  | (143,411) |
Work in progress | (12,828) |  | — |  | (1,283) |  | — |  | — |  | (261) |  | (14,372) |
Goodwill | (81,617) |  | — |  | (6,653) |  | — |  | — |  | 1,011 |  | (87,259) |
Refundable tax credits on salaries | (20,049) |  | — |  | (2,517) |  | — |  | — |  | (2) |  | (22,568) |
Cash flow hedges | (10,398) |  | — |  | (55) |  | 6,445 |  | — |  | (2) |  | (4,010) |
Other | 3,190 |  | — |  | 151 |  | 9,339 |  | — |  | (1,080) |  | 11,600 |
Deferred taxes, net | (71,611) |  | 2,540 |  | 109,496 |  | 28,862 |  | 2,623 |  | 2,441 |  | 74,351 |
1 As required by the U.S. 2017 Tax Cuts and Jobs Act, effective October 1, 2022, research and development expenditures are capitalized and amortized which resulted in higher current tax expense for 2023 with an equal amount of deferred tax recovery.
| 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) |
16. Income taxes (continued) The deferred tax balances are presented as follows in the consolidated balance sheets:
| As at September 30, 2023 | As at September 30, 2022
| $ | $
Deferred tax assets | 105,432 |  | 85,795 |
Deferred tax liabilities | (31,081) |  | (157,406) |
| 74,351 |  | (71,611) |

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