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EMPLOYEE BENEFITS OBLIGATIONS - Movement In Defined Benefit Pension Obligation (Details) - CAD ($) $ in Millions | 1 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Mar. 31, 2024 | Mar. 31, 2023
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | $ 40.8 |
Actuarial loss (gain) arising from: |  |  |
Net defined benefit liability (asset), end of year |  | 33.0 | $ 40.8
Funded plans |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | (51.0) |
Current service cost |  | 31.9 | 32.5
Interest cost |  | (25.4) | (24.1)
Actuarial loss (gain) arising from: |  |  |
Net defined benefit liability (asset), end of year |  | (65.7) | (51.0)
Funded plans | Present value of defined benefit obligation |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | 590.7 | 638.7
Current service cost |  | 31.9 | 32.5
Interest cost |  | 22.8 | 24.1
Past service cost |  | 2.9 | 0.0
Actuarial loss (gain) arising from: |  |  |
Experience adjustments |  | (3.0) | 25.7
Economic assumptions |  | 4.6 | (104.6)
Demographic assumptions |  | (0.1) | 2.5
Employee contributions |  | 9.5 | 9.2
Pension benefits paid |  | (14.4) | (25.7)
Settlements | $ (168.9) | (168.9) | (11.7)
Net transfers |  | (0.3) | 0.0
Foreign currency exchange differences |  | 0.0 | 0.0
Net defined benefit liability (asset), end of year |  | 476.3 | 590.7
Funded plans | Fair value of plan assets |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | (641.7) | (623.9)
Interest cost |  | (25.4) | (24.1)
Actuarial loss (gain) arising from: |  |  |
Return on plan assets, excluding amounts included in interest income |  | 18.5 | (11.0)
Employer contributions |  | 25.2 | 33.4
Employee contributions |  | (9.5) | (9.2)
Pension benefits paid |  | 14.4 | 25.7
Settlements | $ 163.5 | 163.5 | 11.7
Net transfers |  | 0.3 | 0.0
Administrative costs |  | (0.8) | (0.6)
Foreign currency exchange differences |  | 0.1 | 0.1
Net defined benefit liability (asset), end of year |  | (542.0) | (641.7)
Unfunded plans |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Current service cost |  | 5.2 | 5.1
Interest cost |  | 4.4 | 3.3
Unfunded plans | Present value of defined benefit obligation |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | 91.8 | 94.9
Current service cost |  | 5.2 | 5.1
Interest cost |  | 4.4 | 3.3
Past service cost |  | 0.0 | 0.2
Actuarial loss (gain) arising from: |  |  |
Experience adjustments |  | 0.0 | 4.9
Economic assumptions |  | 1.0 | (13.7)
Pension benefits paid |  | (3.7) | (3.5)
Foreign currency exchange differences |  | 0.0 | (0.6)
Net defined benefit liability (asset), end of year |  | 98.7 | 91.8
Canadian | Funded plans |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Current service cost |  | 31.9 | 32.5
Interest cost |  | (25.1) | (23.9)
Canadian | Funded plans | Present value of defined benefit obligation |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | 585.5 | 631.8
Current service cost |  | 31.9 | 32.5
Interest cost |  | 22.5 | 23.9
Past service cost |  | 2.9 | 0.0
Actuarial loss (gain) arising from: |  |  |
Experience adjustments |  | (3.0) | 25.5
Economic assumptions |  | 4.6 | (102.8)
Demographic assumptions |  | 0.0 | 2.6
Employee contributions |  | 9.5 | 9.2
Pension benefits paid |  | (14.0) | (25.5)
Settlements |  | (168.9) | (11.7)
Net transfers |  | (0.3) | 0.0
Foreign currency exchange differences |  | 0.0 | 0.0
Net defined benefit liability (asset), end of year |  | 471.3 | 585.5
Canadian | Funded plans | Fair value of plan assets |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | (635.3) | (617.1)
Interest cost |  | (25.1) | (23.9)
Actuarial loss (gain) arising from: |  |  |
Return on plan assets, excluding amounts included in interest income |  | 18.2 | (10.1)
Employer contributions |  | 24.9 | 33.0
Employee contributions |  | (9.5) | (9.2)
Pension benefits paid |  | 14.0 | 25.5
Settlements |  | 163.5 | 11.7
Net transfers |  | 0.3 | 0.0
Administrative costs |  | (0.8) | (0.6)
Foreign currency exchange differences |  | 0.0 | 0.0
Net defined benefit liability (asset), end of year |  | (535.0) | (635.3)
Canadian | Unfunded plans |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Current service cost |  | 3.9 | 4.1
Interest cost |  | 3.9 | 3.0
Canadian | Unfunded plans | Present value of defined benefit obligation |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | 81.3 | 82.6
Current service cost |  | 3.9 | 4.1
Interest cost |  | 3.9 | 3.0
Past service cost |  | 0.0 | 0.0
Actuarial loss (gain) arising from: |  |  |
Experience adjustments |  | (0.4) | 5.5
Economic assumptions |  | 0.5 | (11.0)
Pension benefits paid |  | (3.0) | (2.9)
Foreign currency exchange differences |  | 0.0 | 0.0
Net defined benefit liability (asset), end of year |  | 86.2 | 81.3
Foreign | Funded plans |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Current service cost |  | 0.0 | 0.0
Interest cost |  | (0.3) | (0.2)
Foreign | Funded plans | Present value of defined benefit obligation |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | 5.2 | 6.9
Current service cost |  | 0.0 | 0.0
Interest cost |  | 0.3 | 0.2
Past service cost |  | 0.0 | 0.0
Actuarial loss (gain) arising from: |  |  |
Experience adjustments |  | 0.0 | 0.2
Economic assumptions |  | 0.0 | (1.8)
Demographic assumptions |  | (0.1) | (0.1)
Employee contributions |  | 0.0 | 0.0
Pension benefits paid |  | (0.4) | (0.2)
Settlements |  | 0.0 | 0.0
Net transfers |  | 0.0 | 0.0
Foreign currency exchange differences |  | 0.0 | 0.0
Net defined benefit liability (asset), end of year |  | 5.0 | 5.2
Foreign | Funded plans | Fair value of plan assets |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | (6.4) | (6.8)
Interest cost |  | (0.3) | (0.2)
Actuarial loss (gain) arising from: |  |  |
Return on plan assets, excluding amounts included in interest income |  | 0.3 | (0.9)
Employer contributions |  | 0.3 | 0.4
Employee contributions |  | 0.0 | 0.0
Pension benefits paid |  | 0.4 | 0.2
Settlements |  | 0.0 | 0.0
Net transfers |  | 0.0 | 0.0
Administrative costs |  | 0.0 | 0.0
Foreign currency exchange differences |  | 0.1 | 0.1
Net defined benefit liability (asset), end of year |  | (7.0) | (6.4)
Foreign | Unfunded plans |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Current service cost |  | 1.3 | 1.0
Interest cost |  | 0.5 | 0.3
Foreign | Unfunded plans | Present value of defined benefit obligation |  |  |
Disclosure of net defined benefit liability (asset) [line items] |  |  |
Net defined benefit liability (asset), beginning of year |  | 10.5 | 12.3
Current service cost |  | 1.3 | 1.0
Interest cost |  | 0.5 | 0.3
Past service cost |  | 0.0 | 0.2
Actuarial loss (gain) arising from: |  |  |
Experience adjustments |  | 0.4 | (0.6)
Economic assumptions |  | 0.5 | (2.7)
Pension benefits paid |  | (0.7) | (0.6)
Foreign currency exchange differences |  | 0.0 | (0.6)
Net defined benefit liability (asset), end of year |  | $ 12.5 | $ 10.5

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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_f&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 140 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_140_a&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plan assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2023-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=19&code=ifrs-tx-2023-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2023-03-23 + Details
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