Value Creation Plan (Tables)

12 Months Ended

Dec. 30, 2017

Restructuring And Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Text Block]

The following table summarizes costs incurred since the inception of the Value Creation Plan to December 30, 2017:

		(a)	(b)	(c)
			Employee
		Asset	recruitment,	Consulting
		impairments	retention and	fees and
		and facility	termination	temporary
		closure costs	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⁾	-	1,803	1,657	3,460

Fiscal 2017
Costs incurred and charged to expense		21,766	11,618	16,528	49,912
Cash payments, net of proceeds on disposal of assets		(10,746)	(9,683)	(18,185)	(38,614)
Non-cash adjustments		(11,720)	689	-	(11,031)
	Balance payable (receivable), December 30, 2017⁽¹⁾	(700)	4,427	-	3,727

(1) Balance payable was included in accounts payable and accrued liabilities and balance receivable was included in accounts receivable on the consolidated balance sheets.

For the years ended December 30, 2017 and December 31, 2016, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	December 30, 2017	December 31, 2016
	$	$
Cost of goods sold⁽¹⁾	3,189	-
Selling, general and administrative expenses⁽²⁾	22,894	4,041
Other expense⁽³⁾	23,829	14,285
	49,912	18,326

(1) Inventory write-downs and facility closure costs recorded in cost of goods sold were allocated to the Consumer Products operating segment.

(2) Consulting fees and temporary labor costs, and employee recruitment, relocation and retention costs recorded in selling, general and administrative expenses were allocated to Corporate Services.

(3) For the year ended December 30, 2017, asset impairment and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $2.1 million; Consumer Products operating segment - $20.6 million; and Corporate Services - $1.1 million. For the year ended December 31, 2016, asset impairment and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $1.6 million; Consumer Products operating segment - $10.6 million; and Corporate Services - $2.1 million.