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Labour Restructuring (Tables)
 12 Months Ended
Dec. 31, 2015
Restructuring and Related Activities [Abstract]  
Reconciliation of CP's Liabilities Associated with Restructuring Accrual
Set out below is a reconciliation of CP’s liabilities associated with its restructuring accrual:
(in millions of Canadian dollars)
2015

2014

2013

Opening balance, January 1
$
24

$
50

$
89

Accrued
(2
)
(7
)
(8
)
Payments
(11
)
(21
)
(33
)
Amortization of discount(1)
1

2

2

Closing balance, December 31
$
12

$
24

$
50

(1) Amortization of discount is charged to income as “Compensation and benefits”.