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v3.24.4

Employee benefits - Plan assets and reimbursement rights (Details) - CAD ($) $ in Thousands | 12 Months Ended
--- | ---
Sep. 30, 2024 | Sep. 30, 2023
Disclosure of net defined benefit liability (asset) [line items] |  |
Interest income on plan assets | $ (6,101) | $ (2,998)
Administration expenses paid from the plan | (1,462) | (1,784)
Plan assets | 730,028 | 612,111
Reimbursement rights | 19,675 | 19,458
Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 631,569 | 660,846
Interest income on plan assets | 35,585 | 34,555
Employer contributions | 12,977 | 12,631
Return on assets excluding interest income | 51,646 | (85,683)
Plan participant contributions | 248 | 246
Benefits paid from the plan | (31,751) | (31,115)
Benefits paid directly by employer | (5,721) | (6,304)
Administration expenses paid from the plan | (1,462) | (1,784)
Foreign currency translation adjustment | 56,612 | 48,177
Plan assets | 730,028 | 612,111
Reimbursement rights | 19,675 | 19,458
Net defined benefit asset | 749,703 | 631,569
U.K. |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Plan assets | 642,538 | 536,226
Reimbursement rights | 0 | 0
U.K. | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 536,226 | 571,909
Interest income on plan assets | 30,573 | 29,902
Employer contributions | 426 | 339
Return on assets excluding interest income | 50,973 | (84,003)
Plan participant contributions | 86 | 76
Benefits paid from the plan | (27,712) | (26,527)
Benefits paid directly by employer | 0 | 0
Administration expenses paid from the plan | (1,462) | (1,779)
Foreign currency translation adjustment | 53,428 | 46,309
Plan assets | 642,538 | 536,226
Reimbursement rights | 0 | 0
Net defined benefit asset | 642,538 | 536,226
France |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
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 | 0
Interest income on plan assets | 0 | 0
Employer contributions | 2,033 | 2,565
Return on assets excluding interest income | 0 | 0
Plan participant contributions | 0 | 0
Benefits paid from the plan | 0 | 0
Benefits paid directly by employer | (2,033) | (2,565)
Administration expenses paid from the plan | 0 | 0
Foreign currency translation adjustment | 0 | 0
Plan assets | 0 | 0
Reimbursement rights | 0 | 0
Net defined benefit asset | 0 | 0
Germany |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Plan assets | 12,599 | 11,747
Reimbursement rights | 19,300 | 19,082
Germany | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 30,829 | 29,523
Interest income on plan assets | 1,300 | 1,283
Employer contributions | 2,804 | 2,983
Return on assets excluding interest income | (906) | (1,668)
Plan participant contributions | 0 | 0
Benefits paid from the plan | (503) | (229)
Benefits paid directly by employer | (3,192) | (2,992)
Administration expenses paid from the plan | 0 | 0
Foreign currency translation adjustment | 1,567 | 1,929
Plan assets | 12,599 | 11,747
Reimbursement rights | 19,300 | 19,082
Net defined benefit asset | 31,899 | 30,829
Other |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Plan assets | 74,891 | 64,138
Reimbursement rights | 375 | 376
Other | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit asset | 64,514 | 59,414
Interest income on plan assets | 3,712 | 3,370
Employer contributions | 7,714 | 6,744
Return on assets excluding interest income | 1,579 | (12)
Plan participant contributions | 162 | 170
Benefits paid from the plan | (3,536) | (4,359)
Benefits paid directly by employer | (496) | (747)
Administration expenses paid from the plan | 0 | (5)
Foreign currency translation adjustment | 1,617 | (61)
Plan assets | 74,891 | 64,138
Reimbursement rights | 375 | 376
Net defined benefit asset | $ 75,266 | $ 64,514

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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 [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_f&doctype=Standard -URIDate 2024-03-27 + 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 [domain]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_f&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2024-01-01 -Paragraph 141 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_e&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 141 -Subparagraph g -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_g&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 57 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_57_a&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The amount of 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 [domain]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 55 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_55&doctype=Standard -URIDate 2024-03-27 + 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 2024-01-01 -Paragraph 140 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_140_b&doctype=Standard -URIDate 2024-03-27 + 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 [domain]; 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 2024-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2024-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2024-03-27 + Details
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