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PENSION, POST-RETIREMENT AND OTHER LONG-TERM EMPLOYEE BENEFIT PLANS (Tables)
 12 Months Ended
Dec. 31, 2021
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,
2021		December 31,
2020		December 31,
2021		December 31,
2020
 $$$$
Defined benefit obligations
Balance, beginning of year100,209 91,148 3,018 2,907 
Current service cost1,177 1,132 64 62 
Interest cost2,230 2,701 65 80 
Benefits paid(4,561)(4,456)(210)(78)
Actuarial losses (gains) from demographic assumptions225 (666)1 (4)
Actuarial (gains) losses from financial assumptions(5,654)9,561 (155)105 
Experience losses (gains)1 282 (55)(88)
Foreign exchange rate adjustment(30)507 (2)34 
Balance, end of year93,597 100,209 2,726 3,018 
Fair value of plan assets
Balance, beginning of year86,425 79,003 — — 
Interest income1,867 2,297 — — 
Return on plan assets (excluding amounts included in net interest expense)(332)8,494 — — 
Contributions by the employer968 1,051 210 78 
Benefits paid(4,561)(4,456)(210)(78)
Administration expenses(275)(379)— — 
Foreign exchange rate adjustment(37)415 — — 
Balance, end of year84,055 86,425 — — 
Funded status – deficit9,542 13,784 2,726 3,018 
Schedule of disclosure of defined benefit plans
The defined benefit obligations and fair value of plan assets broken down by geographical locations is as follows for the years ended:
December 31, 2021
USCanadaTotal
$$$
Defined benefit obligations76,206 20,117 96,323 
Fair value of plan assets(66,657)(17,398)(84,055)
Deficit in plans9,549 2,719 12,268 
December 31, 2020
USCanadaTotal
$$$
Defined benefit obligations81,883 21,344 103,227 
Fair value of plan assets(69,649)(16,776)(86,425)
Deficit in plans12,234 4,568 16,802 
The significant weighted average assumptions which were used to measure defined benefit obligations are as follows for the years ended:
US plansCanadian plans
December 31,
2021		December 31,
2020		December 31,
2021		December 31,
2020
Discount rate
Pension plans (end of the year) (1)
2.58 %2.15 %3.00 %2.55 %
Pension plans (current service cost) (2)
2.34 %3.10 %2.60 %3.20 %
Other plans (end of the year) (1)
2.17 %1.65 %3.00 %2.55 %
Other plans (current service cost) (2)
1.99 %2.82 %2.60 %3.20 %
Life expectancy at age 65 (in years) (3)
Current pensioner - Male20192222
Current pensioner - Female22212525
Current member aged 45 - Male21212423
Current member aged 45 - Female23232626
(1)Represents the discount rate used to calculate the accrued benefit obligation at the end of the year and applied to other components such as interest cost in the following year.
(2)Represents the discount rate used to calculate annual service cost.
(3)Utilizes mortality tables issued by the Society of Actuaries and the Canadian Institute of Actuaries.
Schedule of funded status of defined benefit plans
The defined benefit obligations for pension plans broken down by funding status are as follows for the years ended:
December 31,
2021		December 31,
2020
 $$
Wholly unfunded12,445 13,460 
Wholly funded or partially funded81,152 86,749 
Total obligations93,597 100,209 
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,
2021		December 31,
2020
 $$
Pension Plans
Present value of the defined benefit obligations93,597 100,209 
Fair value of the plan assets84,055 86,425 
Deficit in plans9,542 13,784 
Assets recognized in other assets3,539 3,024 
Liabilities recognized13,081 16,808 
Pension benefits recognized in balance sheets9,542 13,784 
Other plans
Present value of the defined benefit obligations and deficit in the plans2,726 3,018 
Liabilities recognized2,726 3,018 
Total plans
Total assets recognized in other assets3,539 3,024 
Total liabilities recognized15,807 19,826 
Total pension and other post-retirement benefits recognized in balance sheets12,268 16,802 
Schedule of composition of plan assets based on fair value
The composition of plan assets based on the fair value was as follows for the years ended:
December 31,
2021		December 31,
2020
 $$
Asset category
Cash42 78 
Equity instruments11,580 14,838 
Fixed income instruments72,433 71,509 
Total84,055 86,425 
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, 2021:
Pension plansOther plans
202120202019202120202019
$$$$$$
Current service cost1,177 1,132 1,036 64 62 60 
Administration expenses275 379 422 — — — 
Net interest expense363 404 515 65 80 106 
Net costs recognized in the statement of consolidated earnings1,815 1,915 1,973 129 142 166 
Total plans
202120202019
$$$
Current service cost1,241 1,194 1,096 
Administration expenses275 379 422 
Net interest expense428 484 621 
Net costs recognized in the statement of consolidated earnings1,944 2,057 2,139 
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, 2021:
Pension plansOther plans
202120202019202120202019
$$$$$$
Actuarial (losses) gains from demographic assumptions(225)666 542 (1)4 (17)
Actuarial gains (losses) from financial assumptions5,654 (9,561)(10,924)155 (105)(209)
Experience (losses) gains(1)(282)(692)55 88 273 
Return on plan assets (excluding amounts included in net interest expense)(332)8,494 11,789 — — — 
Total amounts recognized in OCI5,096 (683)715 209 (13)47 
Schedule of sensitivity analysis for actuarial assumptions The sensitivity analysis below has been determined based on reasonably possible changes in the assumptions, in isolation from one another, occurring at the end of the reporting period. This analysis may not be representative of the actual change in the defined benefit obligation as it is unlikely that the change in the assumptions would occur in isolation from one another as some of the assumptions may be correlated. An increase or decrease of 1% in the discount rate or an increase or decrease of one year in mortality rate would result in the following increase (decrease) in the defined benefit obligations:
December 31,
2021		December 31,
2020
$$
Discount rate
Increase of 1%(11,388)(12,590)
Decrease of 1%14,058 15,637 
Mortality rate
Life expectancy increased by one year3,229 3,491 
Life expectancy decreased by one year(3,313)(3,588)