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PENSION, POST-RETIREMENT AND OTHER LONG-TERM EMPLOYEE BENEFITS (Tables)
 12 Months Ended
Dec. 31, 2017
Disclosure of employee benefits [Abstract]  
Schedule of reconciliation of defined benefit obligations and plan assets
A reconciliation of the defined benefit obligations and plan assets is presented in the table below for the years ended:
 
Pension Plans
 
Other plans
 
December 31, 2017
 
December 31, 2016
 
December 31, 2017
 
December 31, 2016
 
$
 
$
 
$
 
$
Defined benefit obligations
 
 
 
 
 
 
 
Balance, beginning of year
79,821

 
76,172

 
2,867

 
3,365

Additions through business acquisitions
—

 
57

 
—

 
—

Current service cost
1,076

 
1,176

 
46

 
22

Interest cost
3,096

 
3,139

 
111

 
143

Benefits paid
(3,406
)
 
(3,260
)
 
(246
)
 
(14
)
Actuarial gains from demographic assumptions
(1,052
)
 
(1,131
)
 
(565
)
 
(21
)
Actuarial losses from financial assumptions
3,989

 
1,901

 
133

 
141

Experience losses (gains)
2,077

 
1,383

 
707

 
(835
)
Foreign exchange rate adjustment
861

 
384

 
99

 
66

Balance, end of year
86,462

 
79,821

 
3,152

 
2,867

Fair value of plan assets
 
 
 
 
 
 
 
Balance, beginning of year
51,856

 
50,245

 
—

 
—

Interest income
2,025

 
1,965

 
—

 
—

Return on plan assets (excluding amounts included in net interest expense)
5,591

 
1,705

 
—

 
—

Contributions by the employer
3,956

 
1,357

 
—

 
—

Benefits paid
(3,406
)
 
(3,260
)
 
—

 
—

Administration expenses
(507
)
 
(487
)
 
—

 
—

Foreign exchange rate adjustment
801

 
331

 
—

 
—

Balance, end of year
60,316

 
51,856

 
—

 
—

Funded status – deficit
26,146

 
27,965

 
3,152

 
2,867


The defined benefit obligations and fair value of plan assets broken down by geographical locations is as follows for the years ended:
 
December 31, 2017
 
US
 
Canada
 
Total
 
$
 
$
 
$
Defined benefit obligations
72,643

 
16,971

 
89,614

Fair value of plan assets
(46,835
)
 
(13,481
)
 
(60,316
)
Deficit in plans
25,808

 
3,490

 
29,298

 
 
 
 
 
 
 
December 31, 2016
 
US
 
Canada
 
Total
 
$
 
$
 
$
Defined benefit obligations
68,584

 
14,104

 
82,688

Fair value of plan assets
(40,521
)
 
(11,335
)
 
(51,856
)
Deficit in plans
28,063

 
2,769

 
30,832
Schedule of funded status of defined benefit plans
The defined benefit obligations for pension plans broken down by funding status are as follows for the years ended:
 
December 31,
2017
 
December 31,
2016
 
$
 
$
Wholly unfunded
11,195

 
11,050

Wholly funded or partially funded
75,267

 
68,771

Total obligations
86,462

 
79,821
Schedule of reconciliation of pension and other post-retirement benefits recognized in Balance Sheets
A reconciliation of pension and other post-retirement benefits recognized in the consolidated balance sheets is as follows for the years ended:
 
December 31,
2017
 
December 31,
2016
 
$
 
$
Pension Plans
 
 
 
Present value of the defined benefit obligation
86,462

 
79,821

Fair value of the plan assets
60,316

 
51,856

Deficit in plans
26,146

 
27,965

Liabilities recognized
26,146

 
27,965

Other plans
 
 
 
Present value of the defined benefit obligation and deficit in the plans
3,152

 
2,867

Liabilities recognized
3,152

 
2,867

Total plans
 
 
 
Total pension and other post-retirement benefits recognized in balance sheets
29,298

 
30,832
Schedule of composition of plan assets based on fair value
The composition of plan assets based on the fair value was as follows for the years ended:
 
December 31,
2017
 
December 31,
2016
 
$
 
$
Asset category
 
 
 
Cash
1,308

 
1,230

Equity instruments
33,559

 
29,645

Fixed income instruments
23,514

 
19,180

Real estate investment trusts
1,935

 
1,801

Total
60,316

 
51,856
Schedule of defined benefit expenses recognized in Consolidated Earnings
The following tables present the defined benefit expenses recognized in consolidated earnings for each of the years in the three-year period ended December 31, 2017:
 
Pension Plans
 
Other plans
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
 
$
 
$
 
$
 
$
 
$
 
$
Current service cost
1,076

 
1,176

 
1,208

 
46

 
22

 
22

Administration expenses
507

 
487

 
307

 
—

 
—

 
—

Net interest expense
1,071

 
1,174

 
1,087

 
111

 
143

 
126

Net costs recognized in the statement of consolidated earnings
2,654

 
2,837

 
2,602

 
157

 
165

 
148


 
Total Plans
 
2017
 
2016
 
2015
 
$
 
$
 
$
Current service cost
1,122

 
1,198

 
1,230

Administration expenses
507

 
487

 
307

Net interest expense
1,182

 
1,317

 
1,213

Net costs recognized in the statement of consolidated earnings
2,811

 
3,002

 
2,750
Schedule of defined benefit plan liability remeasurement recognized in OCI
The table below presents the defined benefit liability remeasurement recognized in OCI for each of the years in the three-year period ended December 31, 2017:
 
Pension Plans
 
Other plans
 
2017
 
2016
 
2015
 
2017
 
2016
 
2015
 
$
 
$
 
$
 
$
 
$
 
$
Actuarial gains from demographic assumptions
1,052

 
1,131

 
1,332

 
565

 
21

 
30

Actuarial (losses) gains from financial assumptions
(3,989
)
 
(1,901
)
 
2,652

 
(133
)
 
(141
)
 
31

Experience (losses) gains
(2,077
)
 
(1,383
)
 
(15
)
 
(707
)
 
835

 
(22
)
Return on plan assets (excluding amounts included in net interest expense)
5,591

 
1,705

 
(1,458
)
 
—

 
—

 
—

Total amounts recognized in OCI
577

 
(448
)
 
2,511

 
(275
)
 
715

 
39
Schedule of significant weighted average assumptions
The significant weighted average assumptions which were used to measure defined benefit obligations are as follows for the years ended:
 
US plans
 
Canadian plans
 
12/31/2017
 
12/31/2016
 
12/31/2017
 
12/31/2016
Discount rate
 
 
 
 
 
 
 
Pension plans (End of the Year) (1)
3.56
%
 
3.88
%
 
3.50
%
 
4.00
%
Pension plans (Current Service Cost) (2)
4.01
%
 
3.98
%
 
4.15
%
 
4.25
%
Other plans (End of the Year) (1)
3.10
%
 
3.47
%
 
3.50
%
 
4.00
%
Other plans (Current Service Cost) (2)
3.67
%
 
3.28
%
 
4.15
%
 
4.25
%
Life expectancy at age 65 (in years) (3)
 
 
 
 
 
 
 
Current pensioner - Male
20

 
20

 
22

 
22

Current pensioner - Female
22

 
22

 
24

 
24

Current member aged 45 - Male
21

 
21

 
23

 
23

Current member aged 45 - Female
24

 
24

 
25

 
25


(1) 
Represents the discount rate used to calculate the accrued benefit obligation at the end of the year and applied to other components such as interest cost.
(2) 
Represents the discount rate used to calculate annual service cost. Beginning in 2017, the current service cost is calculated using a separate discount rate to reflect the longer duration of future benefit payments associated with the additional year of service to be earned by the plan's active participants. Previously, the current service cost was calculated using the same discount rate used to measure the defined benefit obligation for both active and retired participants.
(3) 
Utilizes mortality tables issued by the Society of Actuaries and the Canadian Institute of Actuaries.
Schedule of sensitivity analysis for actuarial assumptions
The sensitivity analysis below has been determined based on reasonably possible changes in the assumptions, in isolation from one another, occurring at the end of the reporting period. This analysis may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in the assumptions would occur in isolation from one another as some of the assumptions may be correlated. An increase or decrease of 1% in the discount rate or an increase or decrease of one year in mortality rate would result in the following increase (decrease) in the defined benefit obligation:
 
12/31/2017
 
12/31/2016
 
$
 
$
Discount rate
 
 
 
Increase of 1%
(10,988
)
 
(10,085
)
Decrease of 1%
13,666

 
12,535

Mortality rate
 
 
 
Life expectancy increased by one year
2,856

 
2,672

Life expectancy decreased by one year
(2,892
)
 
(2,688
)