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Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
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Dec. 31, 2022
Disclosure of analysis of other comprehensive income by item [abstract] |
Accumulated Other Comprehensive Income (Loss) | Accumulated Other Comprehensive Income (Loss) The components of and changes in, accumulated other comprehensive income (loss) are as follows:
| 2022 | 2021
Currency translation adjustment |  |
Opening balance, Jan. 1 | (35) |  | (21) |
Losses (gains) on translating net assets of foreign operations, net of reclassifications to net earnings, net of tax | 21 |  | (14) |
Gains (losses) on financial instruments designated as hedges of foreign operations, net of reclassifications to net earnings, net of tax(1) | (25) |  | — |
Balance, Dec. 31 | (39) |  | (35) |
Cash flow hedges |  |
Opening balance, Jan. 1 | 228 |  | 436 |
Losses on derivatives designated as cash flow hedges, net of reclassifications to net earnings and to non-financial assets, net of tax(2) | (456) |  | (208) |
Balance, Dec. 31 | (228) |  | 228 |
Employee future benefits |  |
Opening balance, Jan. 1 | (29) |  | (66) |
Net actuarial gains on defined benefit plans, net of tax(3) | 37 |  | 37 |
Balance, Dec. 31 | 8 |  | (29) |
Other |  |
Opening balance, Jan. 1 | (18) |  | (47) |
Intercompany and third-party investments at FVTOCI | 55 |  | 29 |
Balance, Dec. 31 | 37 |  | (18) |
Accumulated other comprehensive income (loss) | (222) |  | 146 |
(1) Net of income tax recovery of $3 million for the year ended Dec. 31, 2022 (2021 – nil). (2) Net of income tax recovery of $112 million for the year ended Dec. 31, 2022 (2021 – $57 million). (3) Net of income tax expense of $12 million for the year ended Dec. 31, 2022 (2021 – $11 million).

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