Value Creation Plan (Tables)

9 Months Ended

Sep. 29, 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 three quarters ended September 29, 2018 and 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
	$	$	$	$
September 29, 2018
Balance payable (receivable), December 30, 2017⁽¹⁾	(700)	4,427	-	3,727
Costs incurred and charged to expense	1,867	600	410	2,877
Cash receipts (payments), net	1,191	(4,447)	(110)	(3,366)
Non-cash adjustments	(1,255)	-	-	(1,255)
Balance payable, September 29, 2018⁽¹⁾	1,103	580	300	1,983

September 30, 2017
Balance payable, December 31, 2016	-	1,803	1,657	3,460
Costs incurred and charged to expense	10,111	9,312	15,804	35,227
Cash payments	(3,843)	(7,324)	(17,276)	(28,443)
Non-cash adjustments	(6,468)	567	-	(5,901)
Balance payable (receivable), September 30, 2017	(200)	4,358	185	4,343

(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 September 29, 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	14,981	20,979	71,115
Cash payments, net	(9,555)	(14,824)	(20,679)	(45,058)
Non-cash adjustments	(24,497)	423	-	(24,074)
Balance payable, September 29, 2018	1,103	580	300	1,983

For the quarters and three quarters ended September 29, 2018 and 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 29, 2018	September 30, 2017	September 29, 2018	September 30, 2017
	$	$	$	$
Cost of goods sold⁽¹⁾	-	1,287	100	1,921
Selling, general and administrative expenses⁽²⁾	-	2,400	613	20,839
Other expense⁽³⁾	43	6,569	2,164	12,467
	43	10,256	2,877	35,227

(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 September 29, 2018, asset impairment, lease obligation and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $nil (September 30, 2017 – $0.2 million); Consumer Products operating segment - $nil (September 30, 2017 – $6.4 million); and Corporate Services - $0.0 (September 30, 2017 – $0.0 million). For the three quarters ended September 29, 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 (September 30, 2017 – $0.2 million); Consumer Products operating segment - $1.3 million (September 30, 2017 – $11.2 million); and Corporate Services - $0.2 million (September 30, 2017 – $1.1 million).