Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2018

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 2018				Total
	Note		$

Cash consideration				88.0
Notes payable				55.6

Consideration				143.6

Assets and liabilities acquired
Cash acquired				7.8
Non-cash working capital
Trade receivables				34.7
Unbilled receivables				6.4
Accounts payable				(19.8	)
Other non-cash working capital				(0.6	)
Property and equipment		11		4.4
Intangible assets		13		33.0
Deferred tax assets		26		1.9
Net employee defined benefit liability		18		(16.5	)
Provisions		17		(1.4	)
Deferred tax liabilities		26		(2.6	)

Total identifiable net assets at fair value				47.3
Goodwill arising on acquisitions		12		96.3

Consideration				143.6

Summary of Consideration of Business Combinations

Details of the consideration paid in 2018 for current and past acquisitions are as follows:


		December 31
		2018
	$

Cash consideration (net of cash acquired)		80.2
Payments on notes payable from previous acquisitions		42.0

Total net cash paid		122.2

Summary of Notes Payable in Business Combination

Total notes payable and adjustments to these obligations are as follows:
		December 31
		2018
	$

Balance, beginning of the year		58.8
Additions for acquisitions in the year		55.6
Other adjustments		(0.2	)
Payments		(42.0	)
Interest		0.9
Impact of foreign exchange		3.0

Total notes payable		76.1