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Employee future benefits | 12 Months Ended
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Dec. 31, 2018
Employee Benefits [Abstract] |
Employee future benefits | Employee future benefits:
| December 31, 2018 |  |  | December 31, 2017 |
Net defined benefit pension plan liability | $ | 4,215 |  |  | $ | 4,794 |
Net other post-retirement benefit plan liability | 84 |  |  | 120 |
Employee future benefits | $ | 4,299 |  |  | $ | 4,914 |
The Corporation maintains a defined benefit pension plan covering existing and former employees in the United States. The benefits under the pension plan are based on years of service and salary levels accrued as of December 31, 2009. In 2009, amendments were made to the defined benefit pension plan to freeze benefits accruing to employees at their respective years of service and salary levels obtained as of December 31, 2009. Certain employees in the United States are also eligible for post-retirement healthcare, life insurance, and other benefits. The Corporation accrues the present value of its obligations under employee future benefit plans and related costs, net of the present value of plan assets.
19. | Employee future benefits (cont'd):
The measurement date used to determine pension and other post-retirement benefit obligations and expense is December 31 of each year. The most recent actuarial valuation of the employee future benefit plans for funding purposes was as of January 1, 2018. The next actuarial valuation of the employee future benefit plans for funding purposes is expected to be performed as of January 1, 2019. The Corporation expects contributions of approximately $500,000 to be paid to its defined benefit plans in 2019. The following tables reconcile the opening balances to the closing balances for the net defined benefit liability and its components for the two plans. The expense recognized in profit or loss is recorded in finance income (loss) and other.
| Defined benefit obligation |  |  | Fair value of plan assets |  |  | Net defined benefit liability |
Defined benefit pension plan | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Balance at January 1 | $ | 17,603 |  |  | $ | 16,253 |  |  | $ | (12,809 | ) |  | $ | (11,282 | ) |  | $ | 4,794 |  |  | $ | 4,971 |
Included in profit or loss |  |  |  |  |  |  |  |  |  |  |
Current service cost | 57 |  |  | 32 |  |  | — |  |  | — |  |  | 57 |  |  | 32 |
Interest cost (income) | 621 |  |  | 658 |  |  | (455 | ) |  | (464 | ) |  | 166 |  |  | 194 |
Benefits payable | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
| 678 |  |  | 690 |  |  | (455 | ) |  | (464 | ) |  | 223 |  |  | 226 |
Included in other comprehensive income |  |  |  |  |  |  |  |  |  |  |
Remeasurements loss (gain): |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) arising from: |  |  |  |  |  |  |  |  |  |  |
Demographic assumptions | (49 | ) |  | (99 | ) |  | — |  |  | — |  |  | (49 | ) |  | (99 | )
Financial assumptions | (1,331 | ) |  | 1,300 |  |  | — |  |  | — |  |  | (1,331 | ) |  | 1,300 |
Experience adjustment | (2 | ) |  | 111 |  |  | — |  |  | — |  |  | (2 | ) |  | 111 |
Return on plan assets excluding interest | — |  |  | — |  |  | 1,075 |  |  | (1,055 | ) |  | 1,075 |  |  | (1,055 | )
income |  |  |  |  |  |  |  |  |  |  |
Plan expenses | (35 | ) |  | (55 | ) |  | 35 |  |  | 55 |  |  | — |  |  | — |
| (1,417 | ) |  | 1,257 |  |  | 1,110 |  |  | (1,000 | ) |  | (307 | ) |  | 257 |
Other |  |  |  |  |  |  |  |  |  |  |
Contributions paid by the employer | — |  |  | — |  |  | (495 | ) |  | (660 | ) |  | (495 | ) |  | (660 | )
Benefits paid | (609 | ) |  | (597 | ) |  | 609 |  |  | 597 |  |  | — |  |  | — |
| (609 | ) |  | (597 | ) |  | 114 |  |  | (63 | ) |  | (495 | ) |  | (660 | )
Balance at December 31 | $ | 16,255 |  |  | $ | 17,603 |  |  | $ | (12,040 | ) |  | $ | (12,809 | ) |  | $ | 4,215 |  |  | $ | 4,794 |
19. | Employee future benefits (cont'd):
| Defined benefit obligation |  |  | Fair value of plan assets |  |  | Net defined benefit liability |
Other post-retirement benefit plan | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |  |  | 2018 |  |  | 2017 |
Balance at January 1 | $ | 120 |  |  | $ | 196 |  |  | $ | — |  |  | $ | — |  |  | $ | 120 |  |  | $ | 196 |
Included in profit or loss |  |  |  |  |  |  |  |  |  |  |
Interest cost (income) | 3 |  |  | 4 |  |  | — |  |  | — |  |  | 3 |  |  | 4 |
| 3 |  |  | 4 |  |  | — |  |  | — |  |  | 3 |  |  | 4 |
Included in other comprehensive income |  |  |  |  |  |  |  |  |  |  |
Remeasurements loss (gain): |  |  |  |  |  |  |  |  |  |  |
Actuarial loss (gain) arising from: |  |  |  |  |  |  |  |  |  |  |
Demographic assumptions | — |  |  | (1 | ) |  | — |  |  | — |  |  | — |  |  | (1 | )
Financial assumptions | (5 | ) |  | 3 |  |  | — |  |  | — |  |  | (5 | ) |  | 3 |
Experience adjustment | 7 |  |  | (53 | ) |  | — |  |  | — |  |  | 7 |  |  | (53 | )
| 2 |  |  | (51 | ) |  | — |  |  | — |  |  | $ | 2 |  |  | $ | (51 | )
Other |  |  |  |  |  |  |  |  |  |  |
Contributions paid by the employer | — |  |  | — |  |  | (41 | ) |  | (29 | ) |  | (41 | ) |  | (29 | )
Benefits paid | (41 | ) |  | (29 | ) |  | 41 |  |  | 29 |  |  | — |  |  | — |
| (41 | ) |  | (29 | ) |  | — |  |  | — |  |  | (41 | ) |  | (29 | )
Balance at December 31 | $ | 84 |  |  | $ | 120 |  |  | $ | — |  |  | $ | — |  |  | $ | 84 |  |  | $ | 120 |
Included in other comprehensive income (loss) | December 31, 2018 |  |  | December 31, 2017 |
Defined benefit pension plan actuarial gain (loss) | $ | 307 |  |  | $ | (257 | )
Other post-retirement benefit plan actuarial gain (loss) | (2 | ) |  | 51 |
| $ | 305 |  |  | $ | (206 | )
Pension plan assets comprise:
| 2018 |  |  | 2017 |
Cash and cash equivalents | 3 | % |  | 3 | %
Equity securities | 59 | % |  | 60 | %
Debt securities | 38 | % |  | 37 | %
Total | 100 | % |  | 100 | %
The significant actuarial assumptions adopted in measuring the fair value of benefit obligations at December 31 were as follows:
|  |  | 2018 |  |  |  |  | 2017 |
| Pension plan |  |  | Other benefit plan |  |  | Pension plan |  |  | Other benefit plan |
Discount rate | 4.16 | % |  | 3.96 | % |  | 3.60 | % |  | 3.27 | %
Rate of compensation increase | n/a |  |  | n/a |  |  | n/a |  |  | n/a |
The significant actuarial assumptions adopted in determining net expense for the years ended December 31 were as follows:
|  |  | 2018 |  |  |  |  | 2017 |
| Pension plan |  |  | Other benefit plan |  |  | Pension plan |  |  | Other benefit plan |
Discount rate | 3.60 | % |  | 3.96 | % |  | 4.13 | % |  | 3.27 | %
Rate of compensation increase | n/a |  |  | n/a |  |  | n/a |  |  | n/a |
19. | Employee future benefits (cont'd):
The assumed health care cost trend rates applicable to the other post-retirement benefit plan at December 31 were as follows:
| 2018 |  | 2017 |
Initial medical/dental health care cost trend rate | n/a |  | 8.0 | %
Cost trend rate declines to medical and dental | n/a |  | 5.0 | %
Year that the medical rate reaches the rate it is assumed to remain at | 2023 |  | 2022 |
Year that the dental rate reaches the rate it is assumed to remain at | 2018 |  | 2017 |
A one-percentage-point change in assumed health care cost trend rates would not have a material impact on the Corporation’s financial statements.

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- Definition Employee Benefits [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=sect_Scope&doctype=Standard -URIDate 2017-03-09 + Details
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