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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