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Employee Benefit Plans

9 Months Ended

Sep. 30, 2025

20. EMPLOYEE BENEFIT PLANS

The expenses included on the condensed consolidated statements of income (loss) were as follows:

Three months ended September 30, 2025	Pension Plans								Other Post-employment Benefit Plans
Three months ended September 30, 2025	Canadian			US		Total			Canadian		US		Total
Consolidated statements of income (loss)
Operating expenses	$	1,062		$	132	$	1,194		$	167	$	—	$	167
Interest (income) expense	$	(624	)	$	35	$	(589	)	$	263	$	58	$	321

Three months ended September 30, 2024	Pension Plans								Other Post-employment Benefit Plans
Three months ended September 30, 2024	Canadian			US		Total			Canadian		US		Total
Consolidated statements of income (loss)
Operating expenses	$	1,088		$	177	$	1,265		$	146	$	—	$	146
Interest (income) expense	$	(419	)	$	100	$	(319	)	$	234	$	47	$	281

Nine months ended September 30, 2025	Pension Plans								Other Post-employment Benefit Plans
Nine months ended September 30, 2025	Canadian			US		Total			Canadian		US		Total
Consolidated statements of income (loss)
Operating expenses	$	3,184		$	403	$	3,587		$	502	$	—	$	502
Interest (income) expense	$	(1,856	)	$	106	$	(1,750	)	$	790	$	159	$	949

Nine months ended September 30, 2024	Pension Plans								Other Post-employment Benefit Plans
Nine months ended September 30, 2024	Canadian			US		Total			Canadian		US		Total
Consolidated statements of income (loss)
Operating expenses	$	3,262		$	530	$	3,792		$	440	$	—	$	440
Interest (income) expense	$	(1,261	)	$	301	$	(960	)	$	704	$	140	$	844

No amounts were recorded on the statements of comprehensive income (loss) for the three and nine months ended September 30, 2025 or 2024.

The balance sheet obligations, distributed between pension and other post-employment benefits were as follows:

As at September 30, 2025	Pension Plans						Other Post-employment Benefit Plans
As at September 30, 2025	Canadian		US		Total		Canadian		US		Total
Included in other long-term liabilities	$	42,793	$	2,510	$	45,303	$	23,136	$	3,498	$	26,634
Included in other long-term assets	$	99,762	$	—	$	99,762	$	—	$	—	$	—

As at December 31, 2024	Pension Plans						Other Post-employment Benefit Plans
As at December 31, 2024	Canadian		US		Total		Canadian		US		Total
Included in other long-term liabilities	$	41,540	$	2,993	$	44,533	$	22,394	$	3,547	$	25,941
Included in other long-term assets	$	99,554	$	—	$	99,554	$	—	$	—	$	—