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Value Creation Plan (Tables)

9 Months Ended

Sep. 26, 2020

Restructuring and Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Table Text Block]

					Employee
		Asset			recruitment,
		impairments			retention and
		and facility			termination			Professional
		closure costs			costs			fees			Total
		$			$			$			$
September 26, 2020
Balance payable, December 28, 2019⁽¹⁾		201			4,026			—			4,227
Costs incurred and charged to expense		365			1,524			1,574			3,463
Cash payments, net		(438	)		(5,690	)		(1,574	)		(7,702	)
Non-cash adjustments		(78	)		894			—			816
Balance payable, September 26, 2020⁽¹⁾		50			754			—			804

September 28, 2019
Balance payable, December 29, 2018		477			436			—			913
Costs incurred and charged to expense		308			7,098			964			8,370
Cash payments, net		(533	)		(6,220	)		(901	)		(7,654	)
Non-cash adjustments		—			2,872			—			2,872
Balance payable, September 28, 2019		252			4,186			63			4,501

(1) Balance payable was included in accounts payable and accrued liabilities on the consolidated balance sheet.

The following table summarizes costs incurred since the inception of the Value Creation Plan in 2016 to September 26, 2020:

					Employee
		Asset			recruitment,			Professional
		impairments			retention and			fees and
		and facility			termination			temporary
		closure costs			costs			labor costs			Total
		$			$			$			$
Costs incurred and charged to expense		35,325			24,493			23,906			83,724
Cash payments, net		(10,700	)		(29,187	)		(23,906	)		(63,793	)
Non-cash adjustments		(24,575	)		5,448			—			(19,127	)
Balance payable, September 26, 2020		50			754			—			804

For the quarters and three quarters ended September 26, 2020 and September 28, 2019, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

		Quarter ended						Three quarters ended
		September 26, 2020			September 28, 2019			September 26, 2020			September 28, 2019
		$			$			$			$
Selling, general and administrative expenses⁽¹⁾		935			1,615			2,434			2,772
Other expense⁽²⁾		54			3,222			1,029			5,598
		989			4,837			3,463			8,370

(1) Professional fees and employee retention, recruitment and relocation costs recorded in selling general and administrative expenses were allocated to Corporate Services.

(2) For the quarter ended September 26, 2020, costs recorded in other expense were allocated as follows: Global Ingredients - $nil (September 28, 2019 - $nil); Plant-Based Foods and Beverages - $nil (September 28, 2019 - $nil); Fruit-Based Foods and Beverages - $(0.0) million (September 28, 2019 - $0.2 million); and Corporate Services - $0.1 million (September 28, 2019 - $3.0 million). For the three quarters ended September 26, 2020, costs recorded in other expense were allocated as follows: Global Ingredients - $0.8 million (September 28, 2019 - $0.0 million); Plant-Based Foods and Beverages - $0.0 million (September 28, 2019 - $0.5 million); Fruit-Based Foods and Beverages - $0.8 million (September 28, 2019 - $1.0 million); and Corporate Services - $(0.5) million (September 28, 2019 - $4.1 million).