Pension Benefits (Tables)

12 Months Ended

Dec. 31, 2013

Compensation And Retirement Disclosure [Abstract]

Changes in Benefit Obligation and Fair Value of Benefit Plans Assets

The following table provides information about changes in the benefit obligation and the fair value of the Benefit Plans assets, a statement of the funded status, and amounts recognized on the Company’s balance sheets:

	Year Ended			Year Ended
	December 31, 2013			December 31, 2012
	$			$
Change in benefit obligation:
Beginning balance		148,490			137,172
Service cost		9,768			10,004
Interest cost		4,974			4,436
Contributions by plan participants		481			692
Actuarial (gain) loss		3,396			(12,059	)
Benefits paid		(9,501	)		(3,216	)
Plan settlements and amendments		(3,126	)		6,549
Benefit obligations assumed on acquisition		3,125			—
Foreign currency exchange rate changes		(6,515	)		7,962
Other		(96	)		(3,050	)
Ending balance		150,996			148,490
Change in fair value of plan assets:
Beginning balance		134,408			110,698
Actual return on plan assets		4,453			2,094
Contributions by the employer		14,609			13,404
Contributions by plan participants		481			692
Benefits paid		(9,470	)		(3,166	)
Plan settlements and amendments		(2,118	)		4,328
Plan assets assumed on acquisition		2,502			—
Foreign currency exchange rate changes		(5,564	)		6,848
Other		(425	)		(490	)
Ending balance		138,876			134,408
Funded status deficiency		(12,120	)		(14,082	)
Amounts recognized in the balance sheets:
Other long-term liabilities		12,120			14,082
Accumulated other comprehensive loss:
Net actuarial losses		(20,922	)		(19,449	)

(1) As at December 31, 2013, the estimated amount that will be amortized from accumulated other comprehensive (loss) income into net periodic benefit cost in 2014 is $(1.0) million.

Pension Plans with Benefit Obligations and Accumulated Benefit Obligations in Excess of Plan Assets

The following table provides information for those pension plans with a benefit obligation in excess of plan assets and those pension plans with an accumulated benefit obligation in excess of plan assets:

	December 31, 2013 $		December 31, 2012 $
Benefit obligation		88,140		125,945
Fair value of plan assets		71,955		106,616
Accumulated benefit obligation		1,319		4,350
Fair value of plan assets		689		2,795

Components of Net Periodic Pension Cost Relating to Benefit Plans

The components of net periodic pension cost relating to the Benefit Plans for the years ended December 31, 2013, 2012 and 2011 consisted of the following:

	Year Ended December 31, 2013 $			Year Ended December 31, 2012 $			Year Ended December 31, 2011 $
Net periodic pension cost:
Service cost		9,768			9,921			8,978
Interest cost		4,974			4,392			5,250
Expected return on plan assets		(5,688	)		(5,270	)		(5,805	)
Amortization of net actuarial loss		1,484			1,980			371
Plan settlement		973			—			—
Other		425			577			421
Net cost		11,936			11,600			9,215

Components of Other Comprehensive Loss Relating to Plans

The components of other comprehensive loss relating to the Plans for the years ended December 31, 2013, 2012 and 2011 consisted of the following:

	Year Ended December 31, 2013 $			Year Ended December 31, 2012 $		Year Ended December 31, 2011 $
Other comprehensive income (loss):
Net (loss) gain arising during the period		(3,930	)		6,143		(12,052	)
Amortization of net actuarial loss (gain)		1,484			1,979		319
Plan settlement		973			—		—
Total (loss) income before income taxes		(1,473	)		8,122		(11,733	)

Estimated Future Benefit Payments which Reflect Expected Future Service to be Paid by Benefit Plans

The following table provides the estimated future benefit payments, which reflect expected future service, to be paid by the Benefit Plans:

Year	Pension Benefit Payments $
2014		9,542
2015		7,561
2016		6,855
2017		8,363
2018		6,666
2019 - 2023		40,429
Total		79,416

Fair Value of Plan Assets

The fair value of the plan assets, by category, as of December 31, 2013 and 2012 were as follows:

	December 31, 2013		December 31, 2012
Pooled Funds (1)		98,338		94,981
Mutual Funds (2)
Equity investments		18,080		19,907
Debt securities		3,811		4,298
Real estate		2,108		3,843
Cash and money market		8,796		672
Other		7,743		10,707
Total		138,876		134,408

(1) The Company has no control over the investment mix or strategy of the pooled funds. The pooled funds guarantee a minimum rate of return. If actual investment returns are less than the guarantee minimum rate, then the provider’s statutory reserves are used to top up the shortfall. The pooled funds primarily invest in hold to maturity bonds, real estate and other fixed income investments, which are expected to provide a stable rate of return.

(2) The mutual funds primary aim is to provide investors with an exposure to a diversified mix of predominantly growth oriented assets (70%) with moderate to high volatility and some defensive assets (30%).

Schedule of Assumptions Used

The weighted average assumptions used to determine benefit obligations at December 31, 2013 and 2012 were as follows:

	December 31, 2013			December 31, 2012
Discount rates		3.9	%		3.0	%
Rate of compensation increase		4.7	%		5.5	%

The weighted average assumptions used to determine net pension expense for the years ended December 31, 2013, 2012 and 2011 were as follows:

	Year Ended December 31, 2013 $			Year Ended December 31, 2012 $			Year Ended December 31, 2011 $
Discount rates		3.9	%		3.0	%		3.2	%
Rate of compensation increase		4.7	%		5.5	%		4.4	%
Expected long-term rates of return (1)		4.8	%		4.8	%		5.0	%

(1) To the extent the expected return on plan assets varies from the actual return, an actuarial gain or loss results. The expected long-term rates of return on plan assets are based on the estimated weighted-average long-term returns of major asset classes. In determining asset class returns, the Company takes into account long-term returns of major asset classes, historical performance of plan assets, as well as the current interest rate environment. The asset class returns are weighted based on the target asset allocations.