Accounts Receivable, Net

9 Months Ended

Sep. 30, 2021

Accounts Receivable, after Allowance for Credit Loss [Abstract]

Accounts Receivable, Net

Accounts receivable, net

	As at September 30, 2021						As at December 31, 2020
(in millions of Canadian dollars)	Freight		Non-freight		Total		Freight		Non-freight		Total
Total accounts receivable	$	655	$	194	$	849	$	662	$	203	$	865
Allowance for credit losses	(22)		(16)		(38)		(25)		(15)		(40)
Total accounts receivable, net	$	633	$	178	$	811	$	637	$	188	$	825

	For the three months ended September 30, 2021						For the three months ended September 30, 2020
(in millions of Canadian dollars)	Freight		Non-freight		Total		Freight		Non-freight		Total
Allowance for credit losses, opening balance	$	(23)	$	(15)	$	(38)	$	(26)	$	(14)	$	(40)
Current period credit loss provision, net	1		(1)		—		—		—		—
Allowance for credit losses, closing balance	$	(22)	$	(16)	$	(38)	$	(26)	$	(14)	$	(40)

	For the nine months ended September 30, 2021						For the nine months ended September 30, 2020
(in millions of Canadian dollars)	Freight		Non-freight		Total		Freight		Non-freight		Total
Allowance for credit losses, opening balance	$	(25)	$	(15)	$	(40)	$	(27)	$	(16)	$	(43)
Current period credit loss provision, net	3		(1)		2		1		2		3
Allowance for credit losses, closing balance	$	(22)	$	(16)	$	(38)	$	(26)	$	(14)	$	(40)