Value Creation Plan (Tables)

12 Months Ended

Dec. 29, 2018

Restructuring And Related Activities [Abstract]

Schedule Of Restructuring And Related Costs [Text Block]

The following table summarizes costs incurred by year and in total since the inception of the Value Creation Plan to December 29, 2018:

		(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		(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

Fiscal 2018
Costs incurred and charged to expense		1,364	600	410	2,374
Cash receipts (payments), net		1,068	(4,591)	(410)	(3,933)
Non-cash adjustments		(1,255)	-	-	(1,255)
	Balance payable, December 29, 2018⁽¹⁾	477	436	-	913

Total
Costs incurred and charged to expense		34,652	14,981	20,979	70,612
Cash payments, net		(9,678)	(14,968)	(20,979)	(45,625)
Non-cash adjustments		(24,497)	423	-	(24,074)
	Balance payable, December 29, 2018⁽¹⁾	477	436	-	913

(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 29, 2018, December 30, 2017 and December 31, 2016, costs incurred and charged to expense were recorded in the consolidated statement of operations as follows:

	December 29, 2018	December 30, 2017	December 31, 2016
	$	$	$
Cost of goods sold⁽¹⁾	100	3,189	-
Selling, general and administrative expenses⁽²⁾	613	22,894	4,041
Other expense⁽³⁾	1,661	23,829	14,285
	2,374	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/professional 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 29, 2018, asset impairment, lease obligation and employee termination costs recorded in other expense were allocated as follows: Raw Material Sourcing and Supply operating segment - $0.7 million; Consumer Products operating segment - $0.8 million; and Corporate Services - $0.2 million. 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.