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Income taxes (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2024
Income Taxes [Abstract] |
Disclosure of income tax expense |
| Year ended September 30
| 2024 | 2023
| $ | $
Current income tax expense |  |
Current income tax expense in respect of the current year | 731,338 |  | 697,402 |
Adjustments recognized in the current year in relation to the income tax expense (recovery) of prior years | 12,998 |  | (21,242) |
Total current income tax expense | 744,336 |  | 676,160 |
Deferred income tax recovery |  |
Deferred income tax recovery relating to the origination and reversal of temporary differences | (118,893) |  | (119,249) |
Adjustments recognized in the current year in relation to the deferred income tax (recovery) expense of prior years | (27,207) |  | 9,753 |
Total deferred income tax recovery | (146,100) |  | (109,496) |
Total income tax expense | 598,236 |  | 566,664 |
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
| 2024 | 2023
| % | %
Company's statutory tax rate | 26.5 |  | 26.5 |
Effect of foreign tax rate differences | (0.3) |  | (0.6) |
Final determination from agreements with tax authorities and expirations of statutes of limitations | (0.3) |  | (0.5) |
Non-deductible and tax exempt items | 0.3 |  | 0.1 |
Recognition of previously unrecognized temporary differences | (0.3) |  | — |
Minimum income tax charge | 0.2 |  | 0.3 |
Effective income tax rate | 26.1 |  | 25.8 |
Disclosure of continuity of deferred tax balance | The continuity schedule of deferred tax balances is as follows:
| As at September 30, 2023 | 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, 2024
| $ | $ | $ | $ | $ | $ | $
Accounts payable and accrued liabilities, provisions and other long-term liabilities | 43,673 |  | — |  | 8,844 |  | — |  | — |  | 683 |  | 53,200 |
Tax benefits on losses carried forward | 56,078 |  | — |  | (7,265) |  | — |  | — |  | 2,367 |  | 51,180 |
Accrued compensation and employee-related liabilities | 68,926 |  | — |  | 12,102 |  | — |  | (3,599) |  | 1,392 |  | 78,821 |
Retirement benefits obligations | 27,243 |  | — |  | 795 |  | (356) |  | — |  | (648) |  | 27,034 |
Capitalized research and development | 92,880 |  | — |  | 82,302 |  | — |  | — |  | (715) |  | 174,467 |
Lease liabilities | 169,288 |  | — |  | (16,919) |  | — |  | — |  | 4,110 |  | 156,479 |
PP&E, contract costs, intangible assets and other long-term assets | (123,717) |  | — |  | 49,457 |  | — |  | — |  | 1,111 |  | (73,149) |
Right-of-use assets | (143,411) |  | — |  | 23,077 |  | — |  | — |  | (3,648) |  | (123,982) |
Work in progress | (14,372) |  | — |  | (926) |  | — |  | — |  | (323) |  | (15,621) |
Goodwill | (87,259) |  | — |  | (6,346) |  | — |  | — |  | (77) |  | (93,682) |
Refundable tax credits on salaries | (22,568) |  | — |  | (2,478) |  | — |  | — |  | 103 |  | (24,943) |
Cash flow hedges | (4,010) |  | — |  | 14,164 |  | 5,374 |  | — |  | (1,468) |  | 14,060 |
Other | 11,600 |  | — |  | (10,707) |  | (3,462) |  | — |  | 140 |  | (2,429) |
Deferred taxes, net | 74,351 |  | — |  | 146,100 |  | 1,556 |  | (3,599) |  | 3,027 |  | 221,435 |
| 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 | — |  |  | — |  | 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 |
16. Income taxes (continued) The deferred tax balances are presented as follows in the consolidated balance sheets:
| As at September 30, 2024 | As at September 30, 2023
| $ | $
Deferred tax assets | 242,567 |  | 105,432 |
Deferred tax liabilities | (21,132) |  | (31,081) |
| 221,435 |  | 74,351 |

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