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Goodwill (Tables)
12 Months Ended
Dec. 31, 2018
Text block [abstract]  
Schedule of Reconciliation of Changes in Goodwill
      Note      

                December 31

2018

$

   

                December 31

2017

$

 

Gross goodwill, beginning of the year

        1,734.6       2,006.1  

Acquisitions

        96.3       16.3  

Disposals

            (120.2     (194.4

Impact of foreign exchange

        88.5       (93.4
       

Gross goodwill, end of the year

              1,799.2       1,734.6  

Accumulated impairment losses, beginning of the year

        (178.0     (178.0

Impairment of goodwill

            (53.0     -  

Disposals

            53.0       -  

Accumulated impairment losses, end of the year

              (178.0     (178.0

Net goodwill, end of the year

              1,621.2       1,556.6  
Schedule of Goodwill Allocated

Goodwill was allocated to each CGU or group of CGUs as follows:

     

                December 31

2018

$

    

        December 31 

2017 

 

Consulting Services

     

Canada

     358.2        337.8   

United States

     1,003.7        917.7   

Global

     259.3        183.2   

Construction Services

     -        117.9   

Allocated

     1,621.2        1,556.6   
Summary of Most Sensitive Key Assumptions Used for CGUs

The values assigned to the most sensitive key assumptions for the Consulting Services – Global group of CGUs are listed in the table below:

 

Key Assumptions    Consulting Services – Global   

Operating margin rates

     5.6% to 8.7%   

After tax discount rate

     11.2%   

Terminal growth rate

     3.0%   

Non-cash working capital rates

     20.3% to 20.5%   

Average annual net revenue growth rate (2019-2023)

     3.7%