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Employee Equity and Profit Participation Program
12 Months Ended
Dec. 31, 2013
Other Liabilities Disclosure [Abstract]  
Employee Equity and Profit Participation Program

13. EMPLOYEE EQUITY AND PROFIT PARTICIPATION PROGRAM

During the year ended December 31, 2013, a trust, which exists to make orderly purchases of the Company’s shares for employees for transfer to the Employee Equity and Profit Participation Program [“EEPPP”], borrowed up to $39 million [2012 - $18 million; 2011 - $35 million] from the Company to facilitate the purchase of Common Shares. At December 31, 2013, the trust’s indebtedness to Magna was $39 million [2012 - $17 million]. The Company nets the receivable from the trust with the Company’s accrued EEPPP payable in accrued wages and salaries.