Share-based Compensation and Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2018

Retirement Benefits [Abstract]

Summary of Activity and Related Balances

The following table sets forth a summary of activity and related balances of our RSU awards, excluding those issued to our non-employee directors:

	Year Ended December 31, 2018		May 30, 2017 to December 31, 2017
(Per share amount in Canadian dollars)
	Shares	Weighted Average Grant Date Fair Value per share	Shares	Weighted Average Grant Date Fair Value per share
Outstanding at beginning of period	781,307	15.99	—	—
Granted	85,104	16.63	784,621	15.99
Vested(a)	(703,505)	15.99	—	—
Forfeited	(8,771)	16.19	(3,314)	15.99
Outstanding prior to Return of Capital and Share Consolidation	154,135	16.33	781,307	15.99
Effect of Return of Capital and Share Consolidation	25,167	16.33	—	—
Outstanding at end of period	179,302	16.33	781,307	15.99

________

a.RSU awards vested upon August 31, 2018 closing of the Trans Mountain Transaction.

Schedule of Future Vesting

RSU awards under the RSU Plan have vesting periods that may range from one-year with variable to three years. Following is a summary of the future vesting of our outstanding RSUs under the RSU Plan:

For the Year Ended December 31, 2018
2019	—
2020	83,444
2021	95,858
Total Outstanding	179,302

Schedule of Information about Plan

The following table provides information about our OPEB plan.

For the Periods Ended December 31, 2018
(In millions of Canadian dollars)
Change in benefit obligation
Benefit obligation at September 1, 2018	1.8
Service cost	0.1
Interest cost	—
Actuarial loss (gain)	(0.1)
Benefits paid	—
Benefit obligation at December 31, 2018	1.8
Presented as follows:
Current benefit liability(a)	—
Non-current benefit liability(b)	(1.8)
	(1.8)

________

a.  Amount included in Other current liabilities on our consolidated balance sheets.

b.  Amount included in Other deferred credits on our consolidated balance sheets as of December 31, 2018.

Schedule of Expected Future Benefit Payments

Following are the expected future benefit payments as of December 31, 2018:

For the Year Ended December 31,
(In millions of Canadian dollars)
2019	—
2020	—
2021	—
2022	—
2023	0.1
2024-2028	0.4

Schedule of Weighted-Average Actuarial Assumptions Used

Benefit obligations and net benefit cost are based on actuarial estimates and assumptions. The following table details the weighted-average actuarial assumptions used in determining the benefit obligation and net benefit costs of our OPEB plan:

For the Year Ended December 31,	2018
Assumptions related to benefit obligations:
Discount rate	3.91%
Assumptions related to benefit costs:
Discount rate for benefit obligations	3.76%
Discount rate for interest on benefit obligations	3.67%
Discount rate for service cost	3.78%
Discount rate for interest on service cost	3.74%