XML 109 R99.htm IDEA: XBRL DOCUMENT v3.3.1.900
Major commitments and contingencies (Details 2) - Personal Injury And Other Claims Provision [Member] - CAD
CAD in Millions
12 Months Ended
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Canada [Member]      
C. Contingencies      
Management's assessment of loss contingency from personal injury Employee injuries are governed by the workers’ compensation legislation in each province whereby employees may be awarded either a lump sum or a future stream of payments depending on the nature and severity of the injury. As such, the provision for employee injury claims is discounted. In the provinces where the Company is self-insured, costs related to employee work-related injuries are accounted for based on actuarially developed estimates of the ultimate cost associated with such injuries, including compensation, health care and third-party administration costs. A comprehensive actuarial study is generally performed at least on a triennial basis. For all other legal actions, the Company maintains, and regularly updates on a case-by-case basis, provisions for such items when the expected loss is both probable and can be reasonably estimated based on currently available information.    
Loss Contingency Accrual [Roll Forward]      
Balance January 1 CAD 203 CAD 210 CAD 209
Accruals and other, personal injury 17 28 38
Payments (29) (35) (37)
Balance December 31 191 203 210
Current portion, balance December 31 27 28 31
Increase (decrease) to personal injury and other claims provision persuant to the results of external actuarial studies CAD (12) (2) 1
U.S. [Member]      
C. Contingencies      
Management's assessment of loss contingency from personal injury Personal injury claims by the Company’s employees, including claims alleging occupational disease and work-related injuries, are subject to the provisions of the Federal Employers’ Liability Act (FELA). Employees are compensated under FELA for damages assessed based on a finding of fault through the U.S. jury system or through individual settlements. As such, the provision is undiscounted. With limited exceptions where claims are evaluated on a case-by-case basis, the Company follows an actuarial-based approach and accrues the expected cost for personal injury, including asserted and unasserted occupational disease claims, and property damage claims, based on actuarial estimates of their ultimate cost. A comprehensive actuarial study is performed annually. For employee work-related injuries, including asserted occupational disease claims, and third-party claims, including grade crossing, trespasser and property damage claims, the actuarial valuation considers, among other factors, the Company’s historical patterns of claims filings and payments. For unasserted occupational disease claims, the actuarial study includes the projection of the Company’s experience into the future considering the potentially exposed population. The Company adjusts its liability based upon management’s assessment and the results of the study. On an ongoing basis, management reviews and compares the assumptions inherent in the latest actuarial study with the current claim experience and, if required, adjustments to the liability are recorded.    
Loss Contingency Accrual [Roll Forward]      
Balance January 1 CAD 95 106 105
Accruals and other, personal injury 22 2 18
Payments (30) (22) (24)
Foreign exchange, personal injury 18 9 7
Balance December 31 105 95 106
Current portion, balance December 31 24 20 14
Increase (decrease) to personal injury and other claims provision persuant to the results of external actuarial studies CAD (5) CAD (20) CAD (11)