Provisions (Tables)

12 Months Ended

Dec. 31, 2017


	December 31 2017 $		December 31 2016 $

Provision for self-insured liabilities		72.5		69.4
Provisions for claims		18.9		25.2
Onerous contracts		4.8		10.8
End of employment benefit plans		13.6		11.3

		109.8		116.7
Less current portion		28.1		36.0

Long-term portion		81.7		80.7

Summary of Provisions for Self-Insured Liabilities, Claims and Onerous Contracts


Provision for self-insured liabilities	December 31 2017 $			December 31 2016 $

Provision, beginning of the year		69.4			61.5
Current-year provisions		23.9			10.5
Claims from acquisitions		-			8.0
Payment for claims settlement		(17.5	)		(9.6	)
Impact of foreign exchange		(3.3	)		(1.0	)

Provision, end of the year		72.5			69.4

The current and long-term portions of the provision for self-insured liabilities are determined based on an actuarial estimate. At December 31, 2017, the long-term portion was $65.9 (2016 – $64.0).


Provisions for claims	December 31 2017 $			December 31 2016 $

Provisions, beginning of the year		25.2			13.3
Current-year provisions		2.3			2.3
Claims from acquisitions		0.2			23.6
Claims paid or otherwise settled		(6.8	)		(11.3	)
Impact of foreign exchange		(2.0	)		(2.7	)

Provisions, end of the year		18.9			25.2

Provisions for claims include an estimate for costs associated with legal claims covered by third-party insurance. Often, these legal claims are from previous acquisitions and may be indemnified by the acquiree (notes 7 and 15).


Onerous contracts	December 31 2017 $			December 31 2016 $

Liability, beginning of the year		10.8			10.7
Current-year provisions		0.7			4.3
Resulting from acquisitions		-			2.5
Costs paid or otherwise settled		(6.4	)		(6.6	)
Impact of foreign exchange		(0.3	)		(0.1	)

Liability, end of the year		4.8			10.8