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Employee Future Benefits (Tables) | 12 Months Ended
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Dec. 31, 2019
Employee Benefits [Abstract] |
Costs Recognized | The costs recognized in net earnings during the year on the defined benefit, defined contribution and other post-employment benefits plans are as follows:
Year ended Dec. 31, 2019 | Registered | Supplemental | Other | Total
Current service cost | 7 |  | 2 |  | 1 |  | 10 |
Administration expenses | 2 |  | — |  | — |  | 2 |
Interest cost on defined benefit obligation | 19 |  | 3 |  | 1 |  | 23 |
Interest on plan assets | (12) |  | (1) |  | — |  | (13) |
Curtailment and amendment gain | (3) |  | — |  | — |  | (3) |
Defined benefit expense | 13 |  | 4 |  | 2 |  | 19 |
Defined contribution expense | 9 |  | — |  | — |  | 9 |
Net expense | 22 |  | 4 |  | 2 |  | 28 |
Year ended Dec. 31, 2018 | Registered | Supplemental | Other | Total
Current service cost | 9 |  | 2 |  | 1 |  | 12 |
Administration expenses | 1 |  | — |  | — |  | 1 |
Interest cost on defined benefit obligation | 18 |  | 3 |  | 1 |  | 22 |
Interest on plan assets | (13) |  | — |  | — |  | (13) |
Defined benefit expense | 15 |  | 5 |  | 2 |  | 22 |
Defined contribution expense | 10 |  | — |  | — |  | 10 |
Net expense | 25 |  | 5 |  | 2 |  | 32 |
Year ended Dec. 31, 2017 | Registered | Supplemental | Other | Total
Current service cost | 7 |  | 2 |  | 1 |  | 10 |
Administration expenses | 2 |  | — |  | — |  | 2 |
Interest cost on defined benefit obligation | 20 |  | 3 |  | 1 |  | 24 |
Interest on plan assets | (15) |  | — |  | — |  | (15) |
Defined benefit expense | 14 |  | 5 |  | 2 |  | 21 |
Defined contribution expense | 11 |  | — |  | — |  | 11 |
Net expense | 25 |  | 5 |  | 2 |  | 32 |
The expected employer contributions for 2020 for the defined benefit pension and other post-employment benefit plans are as follows:
| Registered | Supplemental | Other | Total
Expected employer contributions | 4 |  | 5 |  | 1 |  | 10 |
Defined Benefit Obligation | The status of the defined benefit pension and other post-employment benefit plans is as follows:
As at Dec. 31, 2019 | Registered | Supplemental | Other | Total
Fair value of plan assets | 373 |  | 13 |  | — |  | 386 |
Present value of defined benefit obligation | (543) |  | (99) |  | (22) |  | (664) |
Funded status – plan deficit | (170) |  | (86) |  | (22) |  | (278) |
Amount recognized in the consolidated financial statements: |  |  |  |
Accrued current liabilities | (3) |  | (5) |  | (2) |  | (10) |
Other long-term liabilities | (167) |  | (81) |  | (20) |  | (268) |
Total amount recognized | (170) |  | (86) |  | (22) |  | (278) |
As at Dec. 31, 2018 | Registered | Supplemental | Other | Total
Fair value of plan assets | 368 |  | 13 |  | — |  | 381 |
Present value of defined benefit obligation | (514) |  | (80) |  | (25) |  | (619) |
Funded status – plan deficit | (146) |  | (67) |  | (25) |  | (238) |
Amount recognized in the consolidated financial statements: |  |  |  |
Accrued current liabilities | (5) |  | (5) |  | (1) |  | (11) |
Other long-term liabilities | (141) |  | (62) |  | (24) |  | (227) |
Total amount recognized | (146) |  | (67) |  | (25) |  | (238) |
The present value of the obligation for the defined benefit pension and other post-employment benefit plans is as follows:
| Registered | Supplemental | Other | Total
Present value of defined benefit obligation as at Dec. 31, 2017 | 561 |  | 87 |  | 27 |  | 675 |
Current service cost | 9 |  | 2 |  | 1 |  | 12 |
Interest cost | 18 |  | 3 |  | 1 |  | 22 |
Benefits paid | (42) |  | (5) |  | (1) |  | (48) |
Actuarial gain arising from demographic assumptions | — |  | — |  | — |  | — |
Actuarial loss arising from financial assumptions | (35) |  | (7) |  | (2) |  | (44) |
Actuarial gain (loss) arising from experience adjustments | — |  | — |  | (1) |  | (1) |
Effect of translation on US plans | 3 |  | — |  | — |  | 3 |
Present value of defined benefit obligation as at Dec. 31, 2018 | 514 |  | 80 |  | 25 |  | 619 |
Current service cost | 7 |  | 2 |  | 1 |  | 10 |
Interest cost | 19 |  | 3 |  | 1 |  | 23 |
Benefits paid | (51) |  | (4) |  | (1) |  | (56) |
Curtailment | (3) |  | — |  | — |  | (3) |
Actuarial loss arising from demographic assumptions | — |  | — |  | (2) |  | (2) |
Actuarial (gain) loss arising from financial assumptions | 57 |  | 9 |  | 2 |  | 68 |
Actuarial (gain) loss arising from experience adjustments | 2 |  | 9 |  | (4) |  | 7 |
Effect of translation on US plans | (2) |  | — |  | — |  | (2) |
Present value of defined benefit obligation as at Dec. 31, 2019 | 543 |  | 99 |  | 22 |  | 664 |
Plan Assets | The fair value of the plan assets of the defined benefit pension and other post-employment benefit plans is as follows:
| Registered | Supplemental | Other | Total
As at Dec. 31, 2017 | 416 |  | 12 |  | — |  | 428 |
Interest on plan assets | 13 |  | — |  | — |  | 13 |
Net return on plan assets | (25) |  | — |  | — |  | (25) |
Contributions | 5 |  | 6 |  | 1 |  | 12 |
Benefits paid | (42) |  | (5) |  | (1) |  | (48) |
Administration expenses | (1) |  | — |  | — |  | (1) |
Effect of translation on US plans | 2 |  | — |  | — |  | 2 |
As at Dec. 31, 2018 | 368 |  | 13 |  | — |  | 381 |
Interest on plan assets | 12 |  | 1 |  | — |  | 13 |
Net return on plan assets | 40 |  | — |  | — |  | 40 |
Contributions | 6 |  | 4 |  | 1 |  | 11 |
Benefits paid | (50) |  | (5) |  | (1) |  | (56) |
Administration expenses | (2) |  | — |  | — |  | (2) |
Effect of translation on US plans | (1) |  | — |  | — |  | (1) |
As at Dec. 31, 2019 | 373 |  | 13 |  | — |  | 386 |
The fair value of the Corporation’s defined benefit plan assets by major category is as follows:
Year ended Dec. 31, 2019 | Level I | Level II | Level III | Total
Equity securities |  |  |  |
Canadian | — |  | 66 |  | — |  | 66 |
US | — |  | 28 |  | — |  | 28 |
International | — |  | 102 |  | — |  | 102 |
Private | — |  | — |  | 1 |  | 1 |
Bonds |  |  |  |
AAA | — |  | 40 |  | — |  | 40 |
AA | — |  | 68 |  | — |  | 68 |
A | — |  | 37 |  | — |  | 37 |
BBB | 1 |  | 21 |  | — |  | 22 |
Below BBB | — |  | 3 |  | — |  | 3 |
Money market and cash and cash equivalents | — |  | 19 |  | — |  | 19 |
Total | 1 |  | 384 |  | 1 |  | 386 |
Year ended Dec. 31, 2018 | Level I | Level II | Level III | Total
Equity securities |  |  |  |
Canadian | — |  | 65 |  | — |  | 65 |
US | — |  | 26 |  | — |  | 26 |
International | — |  | 101 |  | — |  | 101 |
Private | — |  | — |  | 1 |  | 1 |
Bonds |  |  |  |
AAA | — |  | 48 |  | — |  | 48 |
AA | — |  | 64 |  | — |  | 64 |
A | — |  | 39 |  | — |  | 39 |
BBB | 1 |  | 21 |  | — |  | 22 |
Below BBB | — |  | 3 |  | — |  | 3 |
Money market and cash and cash equivalents | (2) |  | 14 |  | — |  | 12 |
Total | (1) |  | 381 |  | 1 |  | 381 |
Schedule of Estimated Increase In The Net Defined Benefit Obligation Assuming Certain Changes In Key Assumptions | The following table outlines the estimated increase in the net defined benefit obligation assuming certain changes in key assumptions:
| Canadian plans |  |  |  | US plans |
Year ended Dec. 31, 2019 | Registered | Supplemental | Other |  | Pension | Other
1% decrease in the discount rate | 84 |  | 15 |  | 2 |  |  | 3 |  | 1 |
1% increase in the salary scale | 14 |  | — |  | — |  |  | — |  | — |
1% increase in the health-care cost trend rate | — |  | — |  | 2 |  |  | — |  | — |
10% improvement in mortality rates | 22 |  | 3 |  | — |  |  | 1 |  | — |

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