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PENSION, POST-RETIREMENT AND OTHER LONG-TERM EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Dec. 31, 2020
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 plansOther plans
 December 31,
2020		December 31,
2019		December 31,
2020		December 31,
2019
 $$$$
Defined benefit obligations
Balance, beginning of year91,148 80,696 2,907 2,780 
Current service cost1,132 1,036 62 60 
Interest cost2,701 3,228 80 106 
Benefits paid(4,456)(5,476)(78)(70)
Actuarial (gains) losses from demographic assumptions(666)(542)(4)17 
Actuarial losses from financial assumptions9,561 10,924 105 209 
Experience losses (gains)282 692 (88)(273)
Foreign exchange rate adjustment507 590 34 78 
Balance, end of year100,209 91,148 3,018 2,907 
Fair value of plan assets
Balance, beginning of year79,003 68,578 — — 
Interest income2,297 2,713 — — 
Return on plan assets (excluding amounts included in net interest expense)8,494 11,789 — — 
Contributions by the employer1,051 1,261 78 — 
 Pension plansOther plans
 December 31,
2020		December 31,
2019		December 31,
2020		December 31,
2019
 $$$$
Benefits paid(4,456)(5,476)(78)— 
Administration expenses(379)(422)— — 
Foreign exchange rate adjustment415 560 — — 
Balance, end of year86,425 79,003 — — 
Funded status – deficit13,784 12,145 3,018 2,907 
Schedule of disclosure of defined benefit plans
The defined benefit obligations and fair value of plan assets broken down by geographical locations is as follows for the years ended:
December 31, 2020
USCanadaTotal
$$$
Defined benefit obligations81,883 21,344 103,227 
Fair value of plan assets(69,649)(16,776)(86,425)
Deficit in plans12,234 4,568 16,802 
December 31, 2019
USCanadaTotal
$$$
Defined benefit obligations75,571 18,484 94,055 
Fair value of plan assets(63,877)(15,126)(79,003)
Deficit in plans11,694 3,358 15,052 
The significant weighted average assumptions which were used to measure defined benefit obligations are as follows for the years ended:
US plansCanadian plans
December 31,
2020		December 31,
2019		December 31,
2020		December 31,
2019
Discount rate
Pension plans (end of the year) (1)
2.15 %2.98 %2.55 %3.15 %
Pension plans (current service cost) (2)
3.10 %4.13 %3.20 %4.10 %
Other plans (end of the year) (1)
1.65 %2.60 %2.55 %3.15 %
Other plans (current service cost) (2)
2.82 %3.91 %3.20 %4.10 %
Life expectancy at age 65 (in years) (3)
Current pensioner - Male19202222
Current pensioner - Female21222525
Current member aged 45 - Male21212323
Current member aged 45 - Female23232626
(1)Represents the discount rate used to calculate the accrued benefit obligation at the end of the year and applied to other components such as interest cost in the following year.
(2)Represents the discount rate used to calculate annual service cost.
(3)Utilizes mortality tables issued by the Society of Actuaries and the Canadian Institute of Actuaries.
Schedule of funded status of defined benefit plans
The defined benefit obligations for pension plans broken down by funding status are as follows for the years ended:
December 31,
2020		December 31,
2019
 $$
Wholly unfunded13,460 12,187 
Wholly funded or partially funded86,749 78,961 
Total obligations100,209 91,148 
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,
2020		December 31,
2019
 $$
Pension Plans
Present value of the defined benefit obligations100,209 91,148 
Fair value of the plan assets86,425 79,003 
Deficit in plans13,784 12,145 
Assets recognized in Other assets3,024 1,966 
Liabilities recognized16,808 14,111 
Pension benefits recognized in balance sheets13,784 12,145 
Other plans
Present value of the defined benefit obligations and deficit in the plans3,018 2,907 
Liabilities recognized3,018 2,907 
Total plans
Total assets recognized in Other assets3,024 1,966 
Total liabilities recognized19,826 17,018 
Total pension and other post-retirement benefits recognized in balance sheets16,802 15,052 
Schedule of composition of plan assets based on fair value
The composition of plan assets based on the fair value was as follows for the years ended:
December 31,
2020		December 31,
2019
 $$
Asset category
Cash78 110 
Equity instruments14,838 13,753 
Fixed income instruments71,509 65,140 
Total86,425 79,003 
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, 2020:
Pension plansOther plans
202020192018202020192018
$$$$$$
Current service cost1,132 1,036 1,193 62 60 44 
Administration expenses379 422 611 — — — 
Net interest expense404 515 814 80 106 106 
Net costs recognized in the statement of consolidated earnings1,915 1,973 2,618 142 166 150 
Total plans
202020192018
$$$
Current service cost1,194 1,096 1,237 
Administration expenses379 422 611 
Net interest expense484 621 920 
Net costs recognized in the statement of consolidated earnings2,057 2,139 2,768 
Schedule of defined benefit plan liability remeasurement recognized in OCI
The table below presents the defined benefit liability or asset remeasurement recognized in OCI for each of the years in the three-year period ended December 31, 2020:
Pension plansOther plans
202020192018202020192018
$$$$$$
Actuarial gains (losses) from demographic assumptions666 542 163 4 (17)(21)
Actuarial (losses) gains from financial assumptions(9,561)(10,924)5,186 (105)(209)210 
Experience (losses) gains(282)(692)(266)88 273 113 
Return on plan assets (excluding amounts included in net interest expense)8,494 11,789 (2,369)— — — 
Total amounts recognized in OCI(683)715 2,714 (13)47 302 
Schedule of sensitivity analysis for actuarial assumptions The sensitivity analysis below has been determined based on reasonably possible changes in the assumptions, in isolation from one another, occurring at the end of the reporting period. This analysis may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in the assumptions would occur in isolation from one another as some of the assumptions may be correlated. An increase or decrease of 1% in the discount rate or an increase or decrease of one year in mortality rate would result in the following increase (decrease) in the defined benefit obligations:
December 31,
2020		December 31,
2019
$$
Discount rate
Increase of 1%(12,590)(11,157)
Decrease of 1%15,637 13,812 
Mortality rate
Life expectancy increased by one year3,491 2,891 
Life expectancy decreased by one year(3,588)(3,155)