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Employee benefits (Tables)
 12 Months Ended
Sep. 30, 2024
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, 2024 U.K. France Germany Other Total
$ $ $ $ $
 Defined benefit obligations (620,308) (95,366) (74,715) (107,559) (897,948)
 Fair value of plan assets 642,538  —  12,599  74,891  730,028 
22,230  (95,366) (62,116) (32,668) (167,920)
 Fair value of reimbursement rights —  —  19,300  375  19,675 
 Net asset (liability) recognized in the balance sheet
 22,230  (95,366) (42,816) (32,293) (148,245)
 
 Presented as:
 Other long-term assets (Note 10)
Insurance contracts held to fund defined
  benefit pension and life assurance
  arrangements - reimbursement rights		 —  —  19,300  375  19,675 
Retirement benefits assets 22,230  —  —  216  22,446 
 Retirement benefits obligations —  (95,366) (62,116) (32,884) (190,366)
22,230  (95,366) (42,816) (32,293) (148,245)

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)
17.Employee benefits (continued)
DEFINED BENEFIT PLANS (CONTINUED)
Defined benefit obligations U.K. France Germany Other Total
$ $ $ $ $
As at September 30, 2023 535,633  78,612  67,706  92,703  774,654 
 Current service cost
 946  6,114  373  6,732  14,165 
 Interest cost
 30,561  3,378  2,738  5,009  41,686 
 Actuarial losses due to change in financial assumptions1
29,444  10,088  4,948  3,405  47,885 
 Actuarial losses due to change in demographic assumptions1
 —  111  —  338  449 
 Actuarial (gains) losses due to experience1
 (1,222) (5,100) (787) 794  (6,315)
 Plan participant contributions
 86  —  —  162  248 
 Benefits paid from the plan
 (27,712) —  (503) (3,536) (31,751)
 Benefits paid directly by employer
 —  (2,033) (3,192) (496) (5,721)
 Foreign currency translation adjustment1
 52,572  4,196  3,432  2,448  62,648 
As at September 30, 2024 620,308  95,366  74,715  107,559  897,948 
 Defined benefit obligations of unfunded plans
 —  95,366  —  21,600  116,966 
 Defined benefit obligations of funded plans
620,308  —  74,715  85,959  780,982 
As at September 30, 2024 620,308  95,366  74,715  107,559  897,948 

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 
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, 2023 536,226  —  30,829  64,514  631,569 
 Interest income on plan assets 30,573  —  1,300  3,712  35,585 
 Employer contributions 426  2,033  2,804  7,714  12,977 
 Return on assets excluding interest income1
 50,973  —  (906) 1,579  51,646 
 Plan participant contributions 86  —  —  162  248 
 Benefits paid from the plan (27,712) —  (503) (3,536) (31,751)
 Benefits paid directly by employer —  (2,033) (3,192) (496) (5,721)
 Administration expenses paid from the plan (1,462) —  —  —  (1,462)
 Foreign currency translation adjustment1
 53,428  —  1,567  1,617  56,612 
As at September 30, 2024 642,538  —  31,899  75,266  749,703 
 Plan assets 642,538  —  12,599  74,891  730,028 
 Reimbursement rights —  —  19,300  375  19,675 
As at September 30, 2024 642,538  —  31,899  75,266  749,703 

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 
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, 2024 U.K. Germany Other Total
$ $ $ $
 Quoted equities 260,103  —  —  260,103 
 Quoted bonds 158,739  —  —  158,739 
 Cash 3,123  —  68  3,191 
 Other1
 220,573  12,599  74,823  307,995 
642,538  12,599  74,891  730,028 

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 
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
2024 2023
$ $
 Current service cost 14,165  13,734 
 Past service cost —  (288)
 Net interest on net defined benefit obligations or assets 6,101  2,998 
 Administration expenses
 1,462  1,784 
21,728  18,228 
1    The expense was presented as costs of services, selling and administrative for an amount of $14,165,000 and as net finance costs for an amount of $7,563,000 (Note 26) ($13,446,000 and $4,782,000, respectively for the year ended September 30, 2023).
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, 2024 U.K France Germany Other
% % % %
 Discount rate 5.00  3.33  3.33  5.06 
 Future salary increases 0.31  4.10  2.50  2.74 
 Future pension increases 3.01  —  2.10  0.31 
 Inflation rate 3.15  2.00  2.00  3.44 
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 
The average longevity over 65 of an employee presently at age 45 and 65 are as follows:
As at September 30, 2024 U.K. Germany
                                  (in years)
 Longevity at age 65 for current employees
Males 22.1 21.0
Females 23.9 24.0
 Longevity at age 45 for current employees
Males 23.5 24.0
Females 25.4 27.0
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
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, 2024 U.K. France Germany
$ $ $
 Increase of 0.25% in the discount rate
 (18,334) (2,927) (1,796)
 Decrease of 0.25% in the discount rate
 19,263  3,056  1,874 
 Salary increase of 0.25%
181  3,151  23 
 Salary decrease of 0.25%
(179) (3,029) (21)
 Pension increase of 0.25%
 10,675  —  948 
 Pension decrease of 0.25%
 (9,287) —  (913)
 Increase of 0.25% in inflation rate
 12,047  3,151  948 
 Decrease of 0.25% in inflation rate
 (11,798) (3,029) (913)
 Increase of one year in life expectancy
 15,309  664  2,025 
 Decrease of one year in life expectancy
 (15,478) (710) (1,809)
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)
Disclosure of weighted average duration of benefit obligation
The remaining weighted average duration of the defined benefit obligations are as follows:
Year ended September 30
2024 2023
                      (in years)
 U.K. 13 13
 France 17 17
 Germany 10 10
 Other 9 9