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Business Acquisitions (Tables) | 12 Months Ended
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Dec. 31, 2017
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Summary of Consideration for Assets Acquired and Liabilities Assumed | Details of the aggregate consideration transferred and the fair value of the identifiable assets and liabilities acquired at the date of acquisition are as follows:
For acquisitions completed in the year |  | Total $ |
Cash consideration |  |  | 18.7 |
Notes payable |  |  | 9.7 |
Consideration |  |  | 28.4 |
Assets and liabilities acquired |  |  |  |
Cash acquired |  |  | 5.4 |
Non-cash working capital |  |  | 0.8 |
Property and equipment |  |  | 0.8 |
Intangible assets |  |  |  |
Client relationships |  |  | 3.2 |
Contract backlog |  |  | 2.7 |
Lease advantages |  |  | 0.1 |
Other |  |  | 0.1 |
Provisions |  |  | (0.1 | )
Long-term debt |  |  | (0.1 | )
Deferred income taxes |  |  | (0.8 | )
Total identifiable net assets at fair value |  |  | 12.1 |
Goodwill arising on acquisitions |  |  | 16.3 |
Consideration |  |  | 28.4 |
Summary of Consideration of Business Combinations | Details of the consideration paid for current and past acquisitions are as follows:
|  | December 31 2017 $ |
Cash consideration (net of cash acquired) Payments on notes payable from previous acquisitions |  |  | 13.3 66.4 |
Total net cash paid |  |  | 79.7 |
Summary of Notes Payable in Business Combination |
Total notes payable and adjustments to these obligations are as follows: |
|  | December 31 2017 $ |
Balance, beginning of the year |  |  | 122.4 |
Additions for acquisitions in the year |  |  | 9.7 |
Other adjustments |  |  | (2.8 | )
Payments |  |  | (66.4 | )
Interest |  |  | 1.0 |
Impact of foreign exchange |  |  | (5.1 | )
Total notes payable |  |  | 58.8 |

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