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Consolidated Statements of Changes in Shareholders’ Equity - CAD ($) $ in Thousands | Common shares/Public shares | Preferred shares | Total share capital | Accumulated earnings | Equity-settled employee benefits reserve | Foreign currency translation reserve | Total reserves | Total Telesat Corporation/ Telesat Canada shareholders’ equity | Non-controlling Interest | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Beginning balance at Dec. 31, 2018 | $ 26,580 | $ 127,126 | $ 153,706 | $ 843,601 | $ 60,715 | $ 34,963 | $ 95,678 | $ 1,092,985 |  | $ 1,092,985
Net income |  |  |  | 187,198 |  |  |  | 187,198 |  | 187,198
Dividends declared on Director Voting Preferred shares |  |  |  | (20) |  |  |  | (20) |  | (20)
Issuance of share capital on exercise of stock appreciation rights |  | 385 | 385 | (455) | (144) |  | (144) | (214) |  | (214)
Issuance of share capital on settlement of restricted share units |  | 804 | 804 |  | (1,729) |  | (1,729) | (925) |  | (925)
Other comprehensive income (loss), net of tax expense |  |  |  | 731 |  | (50,465) | (50,465) | (49,734) |  | (49,734)
Share-based compensation |  |  |  |  | 16,035 |  | 16,035 | 16,035 |  | 16,035
Ending balance at Dec. 31, 2019 | 26,580 | 128,315 | 154,895 | 1,031,055 | 74,877 | (15,502) | 59,375 | 1,245,325 |  | 1,245,325
Net income |  |  |  | 245,578 |  |  |  | 245,578 |  | 245,578
Dividends declared on Director Voting Preferred shares |  |  |  | (10) |  |  |  | (10) |  | (10)
Issuance of share capital on exercise of stock appreciation rights |  |  |  |  |  |  |  |  |  | 1,422,212
Issuance of share capital on settlement of restricted share units |  | 803 | 803 |  | (1,729) |  | (1,729) | (926) |  | (926)
Other comprehensive income (loss), net of tax expense |  |  |  | (10,109) |  | (32,422) | (32,422) | (42,531) |  | (42,531)
Share-based compensation |  |  |  |  | 12,500 |  | 12,500 | 12,500 |  | 12,500
Ending balance at Dec. 31, 2020 | 26,580 | 129,118 | 155,698 | 1,266,514 | 85,648 | (47,924) | 37,724 | 1,459,936 |  | 1,459,936
Net income |  |  |  | 103,542 |  |  |  | 103,542 | 54,220 | 157,762
Dividends declared on Director Voting Preferred shares |  |  |  | (10) |  |  |  | (10) |  | (10)
Issuance of share capital on exercise of stock appreciation rights |  |  |  |  |  |  |  |  |  | 393,717
Issuance of share capital on settlement of restricted share units |  | 16 | 16 |  |  |  |  | 16 |  | 16
Other comprehensive income (loss), net of tax expense |  |  |  | 9,946 |  | (12,059) | (12,059) | (2,113) | 25,567 | 23,454
Share-based compensation |  |  |  |  | 49,022 |  | 49,022 | 49,022 | 24,702 | 73,724
Reallocation related to Transaction | 16,261 | (129,134) | (112,873) | (1,029,116) | (96,006) | 44,126 | (51,880) | (1,193,869) | 1,178,786 | (15,083)
Ending balance at Dec. 31, 2021 | $ 42,841 |  | $ 42,841 | $ 350,876 | $ 38,664 | $ (15,857) | $ 22,807 | $ 416,524 | $ 1,283,275 | $ 1,699,799

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