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Related party transactions

12 Months Ended

Sep. 30, 2023

a) Transactions with subsidiaries and other related parties

Balances and transactions between the Company and its subsidiaries have been eliminated on consolidation. The Company owns 100% of the equity interests of its principal subsidiaries.

The Company’s principal subsidiaries whose revenues, based on the geographic delivery model, represent more than 3% of the consolidated revenues are as follows:


Name of subsidiary			Country of incorporation
CGI Technologies and Solutions Inc.			United States
CGI France SAS			France
CGI Federal Inc.			United States
CGI IT UK Limited			United Kingdom
CGI Information Systems and Management Consultants Inc.			Canada
Conseillers en gestion et informatique CGI Inc.			Canada
CGI Deutschland B.V. & Co KG			Germany
CGI Sverige AB			Sweden
CGI Suomi OY			Finland
CGI Information Systems and Management Consultants Private Limited			India
CGI Nederland BV			Netherlands

b) Compensation of key management personnel

Compensation of key management personnel, currently defined as the executive officers and the Board of Directors of the Company, was as follows for the year ended September 30:


	2023	2022
	$	$
Short-term employee benefits	36,049	34,430
Share-based payments	30,701	23,819