Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2017

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