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Employee Future Benefits (Tables)
 12 Months Ended
Dec. 31, 2022
Employee Benefits [Abstract]  
Disclosure of 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, 2022RegisteredSupplementalOtherTotal
Current service cost1 1 — 2 
Administration expenses1 — — 1 
Interest cost on defined benefit obligation13 3 — 16 
Interest on plan assets(9)— — (9)
Defined benefit expense6 4 — 10 
Defined contribution expense11 — — 11 
Net expense17 4 — 21 
Year ended Dec. 31, 2021RegisteredSupplementalOtherTotal
Current service cost3 2 1 6 
Administration expenses1 — — 1 
Interest cost on defined benefit obligation12 2 — 14 
Interest on plan assets(8)— — (8)
Curtailment and amendment gain(7)— — (7)
Defined benefit expense1 4 1 6 
Defined contribution expense8 — — 8 
Net expense9 4 1 14 
Year ended Dec. 31, 2020RegisteredSupplementalOtherTotal
Current service cost5 2 1 8 
Administration expenses1 — — 1 
Interest cost on defined benefit obligation16 3 1 20 
Interest on plan assets(11)(1)— (12)
Curtailment and amendment gain(2)— — (2)
Defined benefit expense9 4 2 15 
Defined contribution expense9 — — 9 
Net expense18 4 2 24 
The expected employer contributions for 2023 for the defined benefit pension and other post-employment benefit plans are as follows:
 RegisteredSupplementalOtherTotal
Expected employer contributions1 6 2 9 
Disclosure of defined benefit obligation
The status of the defined benefit pension and other post-employment benefit plans is as follows:
Year ended Dec. 31, 2022RegisteredSupplementalOtherTotal
Fair value of plan assets274 15 — 289 
Present value of defined benefit obligation(345)(85)(17)(447)
Funded status – plan deficit(71)(70)(17)(158)
Amount recognized in the consolidated financial statements:    
Accrued current liabilities(1)(6)(1)(8)
Other long-term liabilities(70)(64)(16)(150)
Total amount recognized(71)(70)(17)(158)
Year ended Dec. 31, 2021RegisteredSupplementalOtherTotal
Fair value of plan assets339 14 — 353 
Present value of defined benefit obligation(469)(101)(23)(593)
Funded status – plan deficit(130)(87)(23)(240)
Amount recognized in the consolidated financial statements:    
Accrued current liabilities(4)(6)(2)(12)
Other long-term liabilities(126)(81)(21)(228)
Total amount recognized(130)(87)(23)(240)
The present value of the obligation for the defined benefit pension and other post-employment benefit plans is as follows:
 RegisteredSupplementalOtherTotal
Present value of defined benefit obligation as at Dec. 31, 2020542 109 24 675 
Current service cost3 2 1 6 
Interest cost12 2 — 14 
Benefits paid(54)(5)(1)(60)
Curtailment(7)— — (7)
Actuarial gain arising from financial assumptions(26)(7)(1)(34)
Actuarial gain arising from experience adjustments(1)— — (1)
Present value of defined benefit obligation as at Dec. 31, 2021469 101 23 593 
Current service cost1 1 — 2 
Interest cost13 3 — 16 
Benefits paid(57)(5)1 (61)
Actuarial gain arising from financial assumptions(83)(22)(5)(110)
Actuarial loss (gain) arising from experience adjustments1 7 (2)6 
Change in foreign exchange rates1 — — 1 
Present value of defined benefit obligation as at Dec. 31, 2022345 85 17 447 
Disclosure of plan assets
The fair value of the plan assets of the defined benefit pension and other post-employment benefit plans is as follows:
 RegisteredSupplementalOtherTotal
As at Dec. 31, 2020367 14 — 381 
Interest on plan assets8 — — 8 
Net return (loss) on plan assets14 (1)— 13 
Contributions5 6 1 12 
Benefits paid(54)(5)(1)(60)
Administration expenses(1)— — (1)
As at Dec. 31, 2021339 14 — 353 
Interest on plan assets9 — — 9 
Net loss on plan assets(55)— — (55)
Contributions(1)
38 6 — 44 
Benefits paid(57)(5)— (62)
Administration expenses(1)— — (1)
Change in foreign exchange rates1 — — 1 
As at Dec. 31, 2022274 15 — 289 
(1)    The Company made a voluntary contribution of $35 million to further improve the funded status of the Sunhills Mining Ltd. Pension Plan for the Highvale mine. The contribution reduces the amount of the Company's future funding obligations, including amounts secured by the letters of credit.
The fair value of the Company’s defined benefit plan assets by major category is as follows:
As at Dec. 31, 2022Level ILevel IILevel IIITotal
Equity securities    
Canadian— 18 — 18 
US12 5 — 17 
International38 41 — 79 
Private— — 1 1 
Bonds    
AAA— 24 — 24 
AA— 38 — 38 
A— 26 — 26 
BBB1 18 — 19 
Below BBB— 6 — 6 
Loans
A— 1 — 1 
BBB— 1 — 1 
Alternative funds(1)
— — 39 39 
Money market and cash and cash equivalents— 20 — 20 
Total51 198 40 289 
(1)    Alternative funds include investments in infrastructure and real estate funds.

As at Dec. 31, 2021Level ILevel IILevel IIITotal
Equity securities    
Canadian— 29 4 33 
US— 20 — 20 
International47 79 — 126 
Private— — 1 1 
Bonds
AAA— 28 — 28 
AA— 54 — 54 
A— 36 — 36 
BBB1 24 — 25 
Below BBB— 10 — 10 
Money market and cash and cash equivalents— 20 — 20 
Total48 300 5 353 
Disclosure of assumptions Assumptions
The significant actuarial assumptions used in measuring the Company’s defined benefit obligation for the defined benefit pension and other post-employment benefit plans are as follows:
 20222021
As at Dec. 31 (per cent)RegisteredSupplementalOther RegisteredSupplementalOther
Accrued benefit obligation      
Discount rate4.7 5.0 5.0 2.8 2.8 2.7 
Rate of compensation increase2.6 3.0 — 2.9 3.0 — 
Assumed health-care cost trend rate   
Health-care cost escalation(1)(3)
— — 7.1 — — 6.8 
Dental-care cost escalation— — 4.2 — — 4.0 
Benefit cost for the year   
Discount rate2.8 2.8 2.7 2.4 2.3 2.3 
Rate of compensation increase2.9 3.0 — 2.9 3.0 — 
Assumed health-care cost trend rate   
Health-care cost escalation(2)(4)
— — 6.8 — — 7.1 
Dental-care cost escalation— — 4.7 — — 4.0 
(1)    2022 Post- and pre-65 rates: decreasing gradually to 4.5 per cent by 2032 and remaining at that level thereafter for the US and decreasing gradually by 0.3 per cent per year to 4.5 per cent in 2030 for Canada.
(2)    2022 Post- and pre-65 rates: decreasing gradually to 4.5 per cent by 2031 and remaining at that level thereafter for the US and decreasing gradually by 0.3 per cent per year to 4.5 per cent in 2030 for Canada.
(3)    2021 Post- and pre-65 rates: decreasing gradually to 4.5 per cent by 2029 and remaining at that level thereafter for the US and decreasing gradually by 0.3 per cent per year to 4.5 per cent in 2030 for Canada.
(4)    2021 Post- and pre-65 rates: decreasing gradually to 4.5 per cent by 2029 and remaining at that level thereafter for the US and decreasing gradually by 0.3 per cent per year to 4.5 per cent in 2030 for Canada.
Disclosure 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 plansUS plans
Year ended Dec. 31, 2022RegisteredSupplementalOther Pension
1% decrease in the discount rate
31 10 2 2 
1% increase in the salary scale
1 — — — 
1% increase in the health-care cost trend rate
— — 1 — 
10% improvement in mortality rates
12 2 — 1