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Employee benefits (Tables)

12 Months Ended

Sep. 30, 2023

Employee Benefits [Abstract]

Disclosure of net defined benefit liability (asset)

The following tables present amounts for post-employment benefits plans included in the consolidated balance sheets:

As at September 30, 2023						U.K.			France			Germany			Other			Total
						$			$			$			$			$
Defined benefit obligations						(535,633)			(78,612)			(67,706)			(92,703)			(774,654)
Fair value of plan assets						536,226			—			11,747			64,138			612,111
						593			(78,612)			(55,959)			(28,565)			(162,543)
Fair value of reimbursement rights						—			—			19,082			376			19,458
Net asset (liability) recognized in the balance sheet						593			(78,612)			(36,877)			(28,189)			(143,085)
Presented as:
Other long-term assets (Note 10)
Insurance contracts held to fund defined   benefit pension and life assurance   arrangements - reimbursement rights						—			—			19,082			376			19,458
Retirement benefits assets						593			—			—			243			836
Retirement benefits obligations						—			(78,612)			(55,959)			(28,808)			(163,379)
						593			(78,612)			(36,877)			(28,189)			(143,085)

As at September 30, 2022						U.K.			France			Germany			Other			Total
						$			$			$			$			$
Defined benefit obligations						(525,262)			(77,477)			(61,420)			(85,784)			(749,943)
Fair value of plan assets						571,909			—			11,028			59,032			641,969
						46,647			(77,477)			(50,392)			(26,752)			(107,974)
Fair value of reimbursement rights						—			—			18,495			382			18,877
Net asset (liability) recognized in the balance sheet						46,647			(77,477)			(31,897)			(26,370)			(89,097)
Presented as:
Other long-term assets (Note 10)
Insurance contracts held to fund defined   benefit pension and life assurance   arrangements - reimbursement rights						—			—			18,495			382			18,877
Retirement benefits assets						46,647			—			—			424			47,071
Retirement benefits obligations						—			(77,477)			(50,392)			(27,176)			(155,045)
						46,647			(77,477)			(31,897)			(26,370)			(89,097)

17.Employee benefits (continued)

DEFINED BENEFIT PLANS (CONTINUED)

Defined benefit obligations						U.K.			France			Germany			Other			Total
						$			$			$			$			$
As at September 30, 2022						525,262			77,477			61,420			85,784			749,943
Current service cost						997			6,106			379			6,251			13,733
Interest cost						27,445			3,093			2,600			4,414			37,552
Past service cost						—			(288)			—			—			(288)
Actuarial (gains) losses due to change in financial assumptions1						(54,598)			(4,575)			65			(1,581)			(60,689)
Actuarial (gains) losses due to change in demographic assumptions1						(12,077)			88			—			2			(11,987)
Actuarial losses (gains) due to experience1						33,349			(6,035)			2,571			3,496			33,381
Plan participant contributions						76			—			—			170			246
Benefits paid from the plan						(26,527)			—			(229)			(4,359)			(31,115)
Benefits paid directly by employer						—			(2,565)			(2,992)			(747)			(6,304)
Foreign currency translation adjustment1						41,706			5,311			3,892			(727)			50,182
As at September 30, 2023						535,633			78,612			67,706			92,703			774,654
Defined benefit obligations of unfunded plans						—			78,612			—			18,132			96,744
Defined benefit obligations of funded plans						535,633			—			67,706			74,571			677,910
As at September 30, 2023						535,633			78,612			67,706			92,703			774,654

Defined benefit obligations						U.K.			France			Germany			Other			Total
						$			$			$			$			$
As at September 30, 2021						881,008			77,006			94,381			108,561			1,160,956
Current service cost						1,114			5,673			531			5,735			13,053
Interest cost						16,877			740			768			2,969			21,354
Business acquisitions (Note 27c)						—			10,192			—			—			10,192
Actuarial gains due to change in financial assumptions1						(285,653)			(20,586)			(25,735)			(10,104)			(342,078)
Actuarial losses (gains) due to change in demographic assumptions1						7,882			921			—			(520)			8,283
Actuarial losses due to experience1						4,081			12,112			2,214			4,682			23,089
Plan participant contributions						80			—			—			186			266
Benefits paid from the plan						(24,018)			(622)			(647)			(6,421)			(31,708)
Benefits paid directly by employer						—			(1,318)			(2,848)			(866)			(5,032)
Foreign currency translation adjustment1						(76,109)			(6,641)			(7,244)			(6,444)			(96,438)
Other						—			—			—			(11,994)			(11,994)
As at September 30, 2022						525,262			77,477			61,420			85,784			749,943
Defined benefit obligations of unfunded   plans						—			77,477			—			18,829			96,306
Defined benefit obligations of funded plans						525,262			—			61,420			66,955			653,637
As at September 30, 2022						525,262			77,477			61,420			85,784			749,943

1     Amounts recognized in other comprehensive income.

17.Employee benefits (continued)

DEFINED BENEFIT PLANS (CONTINUED)

Plan assets and reimbursement rights						U.K.			France			Germany			Other			Total
						$			$			$			$			$
As at September 30, 2022						571,909			—			29,523			59,414			660,846
Interest income on plan assets						29,902			—			1,283			3,370			34,555
Employer contributions						339			2,565			2,983			6,744			12,631
Return on assets excluding interest income1						(84,003)			—			(1,668)			(12)			(85,683)
Plan participant contributions						76			—			—			170			246
Benefits paid from the plan						(26,527)			—			(229)			(4,359)			(31,115)
Benefits paid directly by employer						—			(2,565)			(2,992)			(747)			(6,304)
Administration expenses paid from the plan						(1,779)			—			—			(5)			(1,784)
Foreign currency translation adjustment1						46,309			—			1,929			(61)			48,177
As at September 30, 2023						536,226			—			30,829			64,514			631,569
Plan assets						536,226			—			11,747			64,138			612,111
Reimbursement rights						—			—			19,082			376			19,458
As at September 30, 2023						536,226			—			30,829			64,514			631,569

Plan assets and reimbursement rights						U.K.			France			Germany			Other			Total
						$			$			$			$			$
As at September 30, 2021						986,359			661			33,057			63,869			1,083,946
Interest income on plan assets						18,901			—			274			2,128			21,303
Employer contributions						1,007			1,318			2,638			4,449			9,412
Return on assets excluding interest income1						(324,003)			—			(214)			(1,003)			(325,220)
Plan participant contributions						80			—			—			578			658
Benefits paid from the plan						(24,018)			(622)			(647)			(6,421)			(31,708)
Benefits paid directly by employer						—			(1,318)			(2,848)			(866)			(5,032)
Administration expenses paid from the plan						(1,568)			—			—			(7)			(1,575)
Foreign currency translation adjustment1						(84,849)			(39)			(2,737)			(3,313)			(90,938)
As at September 30, 2022						571,909			—			29,523			59,414			660,846
Plan assets						571,909			—			11,028			59,032			641,969
Reimbursement rights						—			—			18,495			382			18,877
As at September 30, 2022						571,909			—			29,523			59,414			660,846

1     Amounts recognized in other comprehensive income.

Disclosure of fair value of plan assets

The plan assets at the end of the years consist of:

As at September 30, 2023						U.K.						Germany			Other			Total
						$						$			$			$
Quoted equities						205,130						—			—			205,130
Quoted bonds						139,584						—			—			139,584
Cash						5,566						—			76			5,642
Other1						185,946						11,747			64,062			261,755
						536,226						11,747			64,138			612,111

As at September 30, 2022						U.K.						Germany			Other			Total
						$						$			$			$
Quoted equities						196,611						—			—			196,611
Quoted bonds						102,658						—			—			102,658
Cash						143,312						—			65			143,377
Other1						129,328						11,028			58,967			199,323
						571,909						11,028			59,032			641,969

1    Other is mainly composed of quoted investment funds and various insurance policies to cover some of the defined benefit obligations.

Disclosure of defined benefit plan expense

The following table summarizes the expense1 recognized in the consolidated statements of earnings:

						Year ended September 30
						2023			2022
						$			$
Current service cost						13,734			13,053
Past service cost						(288)			—
Net interest on net defined benefit obligations or assets						2,998			51
Administration expenses						1,784			1,575
						18,228			14,679

1The expense was presented as costs of services, selling and administrative for an amount of $13,446,000 and as net finance costs for an amount of $4,782,000 (Note 26) ($13,053,000 and $1,626,000, respectively for the year ended September 30, 2022).

Disclosure of principal actuarial assumptions regarding defined benefit plans

The following are the principal actuarial assumptions calculated as weighted averages of the defined benefit obligations. The assumed discount rates, future salary and pension increases, inflation rates and mortality all have a significant effect on the accounting valuation.

As at September 30, 2023						U.K			France			Germany			Other
						%			%			%			%
Discount rate						5.60			4.20			4.06			5.62
Future salary increases						0.33			4.15			2.50			2.76
Future pension increases						3.20			—			2.10			0.29
Inflation rate						3.39			2.10			2.00			3.46
As at September 30, 2022						U.K.			France			Germany			Other
						%			%			%			%
Discount rate						4.95			3.75			4.07			5.43
Future salary increases						0.35			3.77			2.50			2.64
Future pension increases						3.30			—			2.10			0.42
Inflation rate						3.60			2.20			2.00			3.44

The average longevity over 65 of an employee presently at age 45 and 65 are as follows:

As at September 30, 2023			U.K.			Germany
			(in years)
Longevity at age 65 for current employees
Males			22.0			21.0
Females			23.8			24.0
Longevity at age 45 for current employees
Males			23.4			24.0
Females			25.3			26.0

As at September 30, 2022			U.K.			Germany
			(in years)
Longevity at age 65 for current employees
Males			22.0			21.0
Females			23.8			24.0
Longevity at age 45 for current employees
Males			23.3			23.0
Females			25.3			26.0

Disclosure of sensitivity analysis for actuarial assumptions

The following tables show the sensitivity of the defined benefit obligations to changes in the principal actuarial assumptions:

As at September 30, 2023						U.K.			France			Germany
						$			$			$
Increase of 0.25% in the discount rate						(15,631)			(2,370)			(1,596)
Decrease of 0.25% in the discount rate						16,416			2,473			1,663
Salary increase of 0.25%						137			2,572			23
Salary decrease of 0.25%						(132)			(2,474)			(21)
Pension increase of 0.25%						8,713			—			834
Pension decrease of 0.25%						(8,503)			—			(805)
Increase of 0.25% in inflation rate						12,348			5,660			834
Decrease of 0.25% in inflation rate						(11,948)			(5,110)			(805)
Increase of one year in life expectancy						12,614			943			1,702
Decrease of one year in life expectancy						(12,801)			(1,258)			(1,530)

As at September 30, 2022						U.K.			France			Germany
						$			$			$
Increase of 0.25% in the discount rate						(19,249)			(2,294)			(1,512)
Decrease of 0.25% in the discount rate						20,234			2,500			1,578
Salary increase of 0.25%						193			2,584			20
Salary decrease of 0.25%						(188)			(2,388)			(19)
Pension increase of 0.25%						13,324			—			774
Pension decrease of 0.25%						(12,614)			—			(747)
Increase of 0.25% in inflation rate						21,301			2,584			774
Decrease of 0.25% in inflation rate						(16,005)			(2,388)			(747)
Increase of one year in life expectancy						12,957			281			1,511
Decrease of one year in life expectancy						(13,093)			(320)			(1,360)

Disclosure of weighted average duration of benefit obligation

The weighted average duration of the defined benefit obligations are as follows:

						Year ended September 30
						2023			2022
						(in years)
U.K.						13			15
France						13			13
Germany						10			11
Other						9			10

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The disclosure of defined benefit plans. [Refer: Defined benefit plans [member]]

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The disclosure of the fair value of defined benefit plan assets. [Refer: Plan assets [member]; Defined benefit plans [member]]

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The disclosure of a sensitivity analysis for significant actuarial assumptions used to determine the present value of a defined benefit obligation. [Refer: Actuarial assumptions [member]; Defined benefit obligation, at present value]

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