Value Creation Plan (Tables)

3 Months Ended

Mar. 31, 2018

Restructuring And Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Table Text Block]

The following table summarizes costs incurred under the Value Creation Plan for the quarters ended March 31, 2018 and April 1, 2017:

	(a)	(b)	(c)
		Employee
	Asset	recruitment,	Consulting
	impairments	retention and	fees and
	and facility	termination	temporary
	closure costs	costs	labor costs	Total
	$	$	$	$
March 31, 2018
Balance payable (receivable), December 30, 2017⁽¹⁾	(700)	4,427	-	3,727
Costs incurred and charged to expense	1,650	435	110	2,195
Cash receipts (payments), net	700	(2,883)	(110)	(2,293)
Non-cash adjustments	(339)	-	-	(339)
Balance payable, March 31, 2018⁽¹⁾	1,311	1,979	-	3,290

April 1, 2017
Balance payable, December 31, 2016	-	1,803	1,657	3,460
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	(200)	2,979	9,593	12,372

Balance payable was included in accounts payable and accrued liabilities and balance receivable was included in accounts receivable on the consolidated balance sheet.

The following table summarizes costs incurred since the inception of the Value Creation Plan to March 31, 2018:

		Employee
	Asset	recruitment,	Consulting
	impairments	retention and	fees and
	and facility	termination	temporary
	closure costs	costs	labor costs	Total
	$	$	$	$
Costs incurred and charged to expense	34,938	14,816	20,679	70,433
Cash payments, net	(10,046)	(13,260)	(20,679)	(43,985)
Non-cash adjustments	(23,581)	423	-	(23,158)
Balance payable, March 31, 2018	1,311	1,979	-	3,290

For the quarters ended March 31, 2018 and April 1, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	Quarter ended
	March 31, 2018	April 1, 2017
	$	$
Cost of goods sold⁽¹⁾	100	372
Selling, general and administrative expenses⁽²⁾	313	11,438
Other expense⁽³⁾	1,782	5,473
	2,195	17,283

(1) Facility closure costs, including inventory write-downs, 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) For the quarter ended March 31, 2018, asset impairment, lease obligation and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $0.3 million (April 1, 2017 – $nil); Consumer Products operating segment - $1.3 million (April 1, 2017 – $4.7 million); and Corporate Services - $0.1 million (April 1, 2017 – $0.8 million).