Value Creation Plan (Tables)

6 Months Ended

Jul. 01, 2017

Restructuring And Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Table Text Block]

The following table summarizes actual costs incurred since the inception of the Value Creation Plan to July 1, 2017:

		(a)	(b)	(c)
		Impairment of	Employee
		long-lived assets	recruitment,	Consulting fees
		and facility	retention and	and temporary
		closure costs	termination costs	labor costs	Total
		$	$	$	$
Fiscal 2016
Costs incurred and charged to expense		11,522	2,763	4,041	18,326
Cash payments		-	(694)	(2,384)	(3,078)
Non-cash adjustments		(11,522)	(266)	-	(11,788)
	Balance payable, December 31, 2016	-	1,803	1,657	3,460
Fiscal 2017
Costs incurred and charged to expense		4,095	3,478	9,710	17,283
Cash payments		(3,581)	(2,578)	(1,774)	(7,933)
Non-cash adjustments		(714)	276	-	(438)
	Balance payable (receivable), April 1, 2017	(200)	2,979	9,593	12,372
Costs incurred and charged to expense		262	2,550	4,876	7,688
Cash payments		(262)	(2,685)	(9,538)	(12,485)
Non-cash adjustments		-	51	-	51
	Balance payable (receivable), July 1, 2017	(200)	2,895	4,931	7,626

For the quarter and two quarters endedJuly 1, 2017, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	Quarter ended	Two quarters ended
	July 1, 2017	July 1, 2017
	$	$
Cost of goods sold(1)	262	634
Selling, general and administrative expenses(2)	7,001	18,439
Other expense(3)	425	5,898
	7,688	24,971