employee benefits expense (Tables)

12 Months Ended

Dec. 31, 2021

employee benefits expense

Schedule of employee benefit expense

Years ended December 31 (millions)	Note	2021		2020
Employee benefits expense – gross
Wages and salaries 1		$	4,118	$	3,668
Share-based compensation 2	14		236		173
Pensions – defined benefit	15(a)		113		102
Pensions – defined contribution	15(f)		106		94
Restructuring costs 2	16(a)		79		49
Employee health and other benefits			227		190
			4,879		4,276
Capitalized internal labour costs, net
Contract acquisition costs	20
Capitalized			(91)		(74)
Amortized			66		55
Contract fulfilment costs	20
Capitalized			(2)		(2)
Amortized			5		4
Property, plant and equipment			(362)		(350)
Intangible assets subject to amortization			(226)		(208)
			(610)		(575)
		$	4,269	$	3,701

1 For the years ended December 31, 2021 and 2020, wages and salaries are net of Canada Emergency Wage Subsidy program amounts.

2 For the year ended December 31, 2021, $8 of share-based compensation in the digitally-led customer experiences segment was included in restructuring costs.