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Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss
12 Months Ended
Dec. 31, 2019
Other Comprehensive Income (Loss), Net of Tax [Abstract]  
Other Comprehensive Income (Loss) and Accumulated Other Comprehensive Loss Other comprehensive (loss) income and accumulated other comprehensive loss
The components of Other comprehensive (loss) income and the related tax effects are as follows:
(in millions of Canadian dollars)
Before
tax amount

Income tax (expense) recovery

Net of tax
amount

For the year ended December 31, 2019
 
 
 
Unrealized foreign exchange (loss) gain on:
 
 
 
Translation of the net investment in U.S. subsidiaries
$
(251
)
$

$
(251
)
Translation of the U.S. dollar-denominated long-term debt designated as a hedge of the net investment in U.S. subsidiaries (Note 19)
288

(38
)
250

Realized loss on derivatives designated as cash flow hedges recognized in income
10

(2
)
8

Change in pension and other benefits actuarial gains and losses
(661
)
175

(486
)
Other comprehensive loss
$
(614
)
$
135

$
(479
)
For the year ended December 31, 2018
 
 
 
Unrealized foreign exchange gain (loss) on:
 
 
 
Translation of the net investment in U.S. subsidiaries
$
419

$

$
419

Translation of the U.S. dollar-denominated long-term debt designated as a hedge of the net investment in U.S. subsidiaries (Note 19)
(479
)
64

(415
)
Change in derivatives designated as cash flow hedges:
 
 
 
Realized loss on cash flow hedges recognized in income
10

(3
)
7

Unrealized gain on cash flow hedges and other
28

(8
)
20

Change in pension and other benefits actuarial gains and losses
(447
)
115

(332
)
Change in prior service pension and other benefit costs
(2
)
1

(1
)
Other comprehensive loss
$
(471
)
$
169

$
(302
)
For the year ended December 31, 2017
 
 
 
Unrealized foreign exchange (loss) gain on:
 
 
 
Translation of the net investment in U.S. subsidiaries
$
(295
)
$

$
(295
)
Translation of the U.S. dollar-denominated long-term debt designated as a hedge of the net investment in U.S. subsidiaries (Note 19)
319

(42
)
277

Change in derivatives designated as cash flow hedges:
 
 
 
Realized loss on cash flow hedges recognized in income
25

(6
)
19

Unrealized loss on cash flow hedges and other
(6
)
2

(4
)
Change in pension and other benefits actuarial gains and losses
84

(20
)
64

Change in prior service pension and other benefit costs
(4
)
1

(3
)
Other comprehensive income
$
123

$
(65
)
$
58



The components of Accumulated other comprehensive loss, net of tax, are as follows:
(in millions of Canadian dollars)
2019

2018

Unrealized foreign exchange gain on translation of the net investment in U.S. subsidiaries
$
611

$
862

Unrealized foreign exchange loss on translation of the U.S. dollar-denominated long-term debt designated as a hedge of the net investment in U.S. subsidiaries
(499
)
(749
)
Net deferred losses on derivatives and other
(54
)
(62
)
Amounts for defined benefit pension and other post-retirement plans not recognized in income (Note 23)
(2,580
)
(2,094
)
Accumulated other comprehensive loss
$
(2,522
)
$
(2,043
)

Changes in Accumulated other comprehensive loss by component are as follows:
(in millions of Canadian dollars)
Foreign currency
net of hedging
activities
(1)

Derivatives and
other
(1)

Pension and post-
retirement defined
benefit plans
(1)

Total(1)

Opening balance, January 1, 2019
$
113

$
(62
)
$
(2,094
)
$
(2,043
)
Other comprehensive loss before reclassifications
(1
)

(550
)
(551
)
Amounts reclassified from accumulated other comprehensive loss

8

64

72

Net current-period other comprehensive (loss) income
(1
)
8

(486
)
(479
)
Closing balance, December 31, 2019
$
112

$
(54
)
$
(2,580
)
$
(2,522
)
Opening balance, January 1, 2018
$
109

$
(89
)
$
(1,761
)
$
(1,741
)
Other comprehensive income (loss) before reclassifications
4

19

(417
)
(394
)
Amounts reclassified from accumulated other comprehensive loss

8

84

92

Net current-period other comprehensive income (loss)
4

27

(333
)
(302
)
Closing balance, December 31, 2018
$
113

$
(62
)
$
(2,094
)
$
(2,043
)

(1) Amounts are presented net of tax.

Amounts in Pension and post-retirement defined benefit plans reclassified from Accumulated other comprehensive loss are as follows:
(in millions of Canadian dollars)
2019

2018

Amortization of prior service costs(1)
$

$
(2
)
Recognition of net actuarial loss(1)
84

117

Total before income tax
84

115

Income tax recovery
(20
)
(31
)
Total net of income tax
$
64

$
84

(1) Impacts "Other components of net periodic benefit recovery" on the Consolidated Statements of Income.