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Related party transactions | 12 Months Ended
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Sep. 30, 2024
Related party transactions [abstract] |
Related party transactions | Related party transactions The Company is controlled by the Founder and Executive Chairman of the Board. During the year ended September 30, 2024, the Company entered into a share repurchase and share conversion transactions with related parties, as described in Note 19. 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 Information Systems and Management Consultants Private Limited | India
CGI Sverige AB | Sweden
CGI Suomi Oy | Finland
CGI Nederland B.V. | 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:
| 2024 | 2023
| $ | $
Short-term employee benefits | 31,076 |  | 36,049 |
Share-based payments | 40,209 |  | 30,701 |

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2024-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2024-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2024-03-27 + Details
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