Business Acquisitions (Tables)

12 Months Ended

Dec. 31, 2019

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 the acquisition completed year to date				Total
	Notes		$

Cash consideration				82.8
Notes payable				52.4

Consideration				135.2

Assets and liabilities acquired
Cash acquired				5.7
Non-cash working capital
Trade receivables				19.3
Unbilled receivables				2.7
Trade and other payables				(9.5	)
Lease liabilities		12		(3.3	)
Deferred revenue				(4.6	)
Other non-cash working capital				0.7
Property and equipment		11		5.8
Lease assets		12		19.4
Intangible assets		14		41.4
Deferred tax assets		27		3.9
Lease liabilities		12		(15.8	)
Long-term debt				(4.2	)
Provisions		18		(1.0	)
Net employee defined benefit liability				(1.9	)
Deferred tax liabilities		27		(13.5	)
Total identifiable net assets at fair value				45.1
Goodwill arising on acquisition		13		90.1
Consideration				135.2

Summary of Consideration of Business Combinations

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


	December 31 2019 $
Cash consideration (net of cash acquired)		77.1
Payments on notes payable from previous acquisitions		36.5

Total net cash paid		113.6

Summary of Notes Payable in Business Combination

Total notes payable and adjustments to these obligations are as follows:


	December 31 2019 $

Balance, beginning of the year		76.1
Additions for acquisitions in the year		52.4
Other adjustments		(2.2	)
Payments		(36.5	)
Interest		1.4
Impact of foreign exchange		(3.2	)

Total notes payable		88.0