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Post-employment benefits
 9 Months Ended
Jul. 31, 2022
Text block [abstract]  
Post-employment benefits
Note 10.    Post-employment benefits
The following tables provide details on the post-employment benefit expense recognized in the interim consolidated statement of income and on the remeasurements recognized in the interim consolidated statement of comprehensive income:
Defined benefit plan expense
 
 
For the three
months ended
 
 
 
 
 
For the nine
months ended
 
$ millions
 
2022
Jul. 31
 
 
2022
Apr. 30
 
 
2021
Jul. 31
 
 
2022
Jul. 31
 
 
2022
Apr. 30
 
 
2021
Jul. 31
 
 
 
 
 
2022
Jul. 31
 
 
2021
Jul. 31
 
 
2022
Jul. 31
 
 
2021
Jul. 31
 
  
 
  
 
 
Pension plans
 
 
Other
post-employment plans
 
 
 
 
 
Pension plans
 
 
Other
post-employment plans
 
Current service cost
  
$
    66
 
   $      66     $     69    
$
    1
 
   $      2     $     2            
$
    198
 
   $     210    
$
      5
 
   $       6  
Past service cost
  
 
–
 
     –       –    
 
–
 
     –       –            
 
–
 
     –    
 
(8
)
     –  
Net interest (income) expense
  
 
(14
)
     (15 )      (4 )   
 
5
 
     4       4            
 
(43
)
     (12 )   
 
14
 
     12  
Plan administration costs
  
 
2
 
     2       2    
 
–
 
     –       –            
 
6
 
     6    
 
–
 
     –  
Net defined benefit plan expense (income) recognized in net
income
  
$
54
 
   $ 53     $ 67    
$
6
 
   $ 6     $ 6            
$
161
 
   $ 204    
$
11
 
   $ 18  
Defined contribution plan expense
 
  
For the three
months ended
 
 
 
 
  
For the nine
months ended
 
$ millions
  
2022
Jul. 31
 
  
2022
Apr. 30
 
  
2021
Jul. 31
 
 
 
 
  
2022
Jul. 31
 
  
2021
Jul. 31
 
Defined contribution pension plans
   
$
    11
 
    $     10      $ 8             
$
38
 
    $ 32  
Government pension plans 
(1)
   
 
43
 
      45        35             
 
129
 
      109  
Total defined contribution plan expense
   
$
54
 
    $ 55      $     43             
$
167
 
    $     141  
(1)
Includes Canada Pension Plan, Quebec Pension Plan, and U.S. Federal Insurance Contributions Act.
Remeasurement of employee defined benefit plans
(1)
 
 
For the three
months ended
 
 
 
 
 
For the nine
months ended
 
$ millions
 
2022
Jul. 31
 
 
2022
Apr. 30
 
 
2021
Jul. 31
 
 
2022
Jul. 31
 
 
2022
Apr. 30
 
 
2021
Jul. 31
 
 
 
 
 
2022
Jul. 31
 
 
2021
Jul. 31
 
 
2022
Jul. 31
 
 
2021
Jul. 31
 
  
 
  
 
 
Pension plans
 
 
Other
post-employment plans
 
 
 
 
 
Pension plans
 
 
Other
post-employment plans
 
Net actuarial gains (losses) on defined benefit obligation
  
$
 
(123
 )   $     1,176     $
 
 (314 )   
$
(6
)
   $ 65     $ (18 )           
$
    1,332
 
   $ 420    
$
74
 
   $ 22  
Net actuarial gains (losses) on plan assets
  
 
84
 
     (803 )
 
 		     519    
 
–
 
     –       –            
 
(869
)
     459    
 
–
 
     –  
Changes in asset ceiling excluding interest income
  
 
1
 
     (1 )      (1 )   
 
–
 
     –       –            
 
–
 
     (1 )   
 
–
 
     –  
Net remeasurement gains (losses) recognized in OCI
  
$
    (38
)
   $       372     $     204    
$
    (6
)
   $     65     $     (18 )           
$
    463
 
   $     878    
$
    74
 
   $     22  
(1)
The Canadian post-employment defined benefit plans are remeasured on a quarterly basis for changes in the discount rate and for actual asset returns. All other Canadian plans’ actuarial assumptions and foreign plans’ actuarial assumptions are updated at least annually.