Value Creation Plan (Tables)

9 Months Ended

Sep. 30, 2017

Restructuring And Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Table Text Block]

The following table summarizes costs incurred since the inception of the Value Creation Plan to September 30, 2017:

		(a)	(b)	(c)
			Employee
		Asset	recruitment,	Consulting
		impairments	retention and	fees and
		and facility	termination	temporary
		closure costs	costs	labor costs	Total
		$	$	$	$
Fiscal 2016
Costs incurred and charged to expense		10,300	-	483	10,783
Cash payments		-	-	(483)	(483)
Non-cash adjustments		(10,300)	-	-	(10,300)
	Balance payable, October 1, 2016	-	-	-	-

Costs incurred and charged to expense		1,222	2,763	3,558	7,543
Cash payments		-	(694)	(1,901)	(2,595)
Non-cash adjustments		(1,222)	(266)	-	(1,488)
	Balance payable, December 31, 2016⁽¹⁾	-	1,803	1,657	3,460

Fiscal 2017
Costs incurred and charged to expense		4,095	3,478	9,710	17,283
Cash payments		(3,581)	(2,578)	(1,774)	(7,933)
Non-cash adjustments		(714)	276	-	(438)
	Balance payable (receivable), April 1, 2017⁽¹⁾	(200)	2,979	9,593	12,372

Costs incurred and charged to expense		262	2,550	4,876	7,688
Cash payments		(262)	(2,685)	(9,538)	(12,485)
Non-cash adjustments		-	51	-	51
	Balance payable (receivable), July 1, 2017⁽¹⁾	(200)	2,895	4,931	7,626

Costs incurred and charged to expense		5,754	3,284	1,218	10,256
Cash payments		-	(2,061)	(5,964)	(8,025)
Non-cash adjustments		(5,754)	240	-	(5,514)
	Balance payable (receivable), September 30, 2017⁽¹⁾	(200)	4,358	185	4,343

For the quarter and three quarters ended September 30, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	Quarter ended		Three quarters ended
	September 30, 2017	October 1, 2016	September 30, 2017	October 1, 2016
	$	$	$	$
Cost of goods sold⁽¹⁾	1,287	-	1,921	-
Selling, general and administrative expenses⁽²⁾	2,400	483	20,839	483
Other expense⁽³⁾	6,569	10,300	12,467	10,300
	10,256	10,783	35,227	10,783

(1) Inventory write-downs and facility closure costs recorded in cost of goods sold were allocated to the Consumer Products operating segment.

(2) Consulting fees and temporary labor costs, and employee recruitment, relocation and retention costs recorded in selling, general and administrative expenses were allocated to Corporate Services.

(3) Asset impairment and employee termination costs recorded in other expense were not allocated to the Company’s operating segments or Corporate Services.