Value Creation Plan (Tables)

6 Months Ended

Jun. 30, 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 two quarters ended June 30, 2018 and July 1, 2017:

	(a)	(b)	(c)
		Employee
	Asset	recruitment,	Consulting
	impairments	retention and	fees and
	and facility	termination	temporary
	closure costs	costs	labor costs	Total
	$	$	$	$
June 30, 2018
Balance payable (receivable), December 30, 2017⁽¹⁾	(700)	4,427	-	3,727
Costs incurred and charged to expense	1,867	557	410	2,834
Cash receipts (payments), net	607	(4,115)	(110)	(3,618)
Non-cash adjustments	(1,255)	-	-	(1,255)
Balance payable, June 30, 2018⁽¹⁾	519	869	300	1,688

July 1, 2017
Balance payable, December 31, 2016	-	1,803	1,657	3,460
Costs incurred and charged to expense	4,357	6,028	14,586	24,971
Cash payments	(3,843)	(5,263)	(11,312)	(20,418)
Non-cash adjustments	(714)	327	-	(387)
Balance payable (receivable), July 1, 2017	(200)	2,895	4,931	7,626

(1) 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 June 30, 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	35,155	14,938	20,979	71,072
Cash payments, net	(10,139)	(14,492)	(20,679)	(45,310)
Non-cash adjustments	(24,497)	423	-	(24,074)
Balance payable, June 30, 2018	519	869	300	1,688

For the quarters and two quarters ended June 30, 2018 and July 1, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	Quarter ended		Two quarters ended
	June 30, 2018	July 1, 2017	June 30, 2018	July 1, 2017
	$	$	$	$
Cost of goods sold⁽¹⁾	-	262	100	634
Selling, general and administrative expenses⁽²⁾	300	7,001	613	18,439
Other expense⁽³⁾	339	425	2,121	5,898
	639	7,688	2,834	24,971

(1) Facility closure costs, including inventory write-downs, recorded in cost of goods sold were allocated to the Consumer Products operating segment.

(2) Consulting/professional 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 June 30, 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 (July 1, 2017 – $nil); Consumer Products operating segment - $nil (July 1, 2017 – $0.1 million); and Corporate Services - $nil (July 1, 2017 – $0.3 million). For the two quarters ended June 30, 2018, asset impairment, lease obligation and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $0.7 million (July 1, 2017 – $nil); Consumer Products operating segment - $1.3 million (July 1, 2017 – $4.8 million); and Corporate Services - $0.1 million (July 1, 2017 – $1.1 million).