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Consolidated Statements of Cash Flows $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 CAD ($) | Dec. 31, 2022 CAD ($)
Operating activities: |  |
Net income for the year | $ 849 | $ 1,680
Adjustments to reconcile net income to cash provided by operating activities: |  |
Depreciation and amortization | 4,121 | 2,576
Program rights amortization | 70 | 61
Finance costs | 2,047 | 1,233
Income tax expense | 517 | 609
Post-employment benefits contributions, net of expense | 46 | 19
Losses from associates and joint ventures | 412 | 31
Other | 5 | (55)
Cash provided by operating activities before changes in net operating assets and liabilities, income taxes paid, and interest paid | 8,067 | 6,154
Change in net operating assets and liabilities | (627) | (152)
Income taxes paid | (439) | (455)
Interest paid, net | (1,780) | (1,054)
Cash provided by operating activities | 5,221 | 4,493
Investing activities: |  |
Capital expenditures | (3,934) | (3,075)
Additions to program rights | (74) | (47)
Changes in non-cash working capital related to capital expenditures and intangible assets | (2) | (200)
Acquisitions and other strategic transactions, net of cash acquired | (16,215) | (9)
Other | 25 | 68
Cash used in investing activities | (20,200) | (3,263)
Financing activities: |  |
Net (repayment of) proceeds received from short-term borrowings | (1,439) | 707
Net issuance of long-term debt | 5,040 | 12,711
Net proceeds (payments) on settlement of debt derivatives and forward contracts | 492 | (11)
Transaction costs incurred | (284) | (726)
Principal payments of lease liabilities | (370) | (316)
Dividends paid | (960) | (1,010)
Cash provided by financing activities | 2,479 | 11,355
Change in cash and cash equivalents and restricted cash and cash equivalents | (12,500) | 12,585
Cash and cash equivalents and restricted cash and cash equivalents, beginning of period | 13,300 | 715
Cash and cash equivalents and restricted cash and cash equivalents, end of period | 800 | 13,300
Cash and cash equivalents | 463 |
Restricted cash and cash equivalents | 0 | 12,837
Cash and cash equivalents and restricted cash and cash equivalents, end of period | $ 800 | $ 13,300

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