employee benefits expense (Tables)

6 Months Ended

Jun. 30, 2022

employee benefits expense

Schedule of employee benefits expense

		Three months				Six months
Periods ended June 30 (millions)	Note	2022		2021		2022		2021
Employee benefits expense – gross
Wages and salaries 1		$	1,154	$	1,026	$	2,259	$	2,017
Share-based compensation 2	14		54		63		103		123
Pensions – defined benefit	15(a)		25		30		52		56
Pensions – defined contribution	15(b)		30		28		56		50
Restructuring costs 2	16(a)		13		16		23		34
Employee health and other benefits			63		45		120		95
			1,339		1,208		2,613		2,375
Capitalized internal labour costs, net
Contract acquisition costs	20
Capitalized			(22)		(20)		(40)		(42)
Amortized			20		16		39		31
Contract fulfilment costs	20
Capitalized			(1)		(1)		(1)		(1)
Amortized			1		1		1		2
Property, plant and equipment			(99)		(96)		(192)		(186)
Intangible assets subject to amortization			(67)		(57)		(130)		(113)
			(168)		(157)		(323)		(309)
		$	1,171	$	1,051	$	2,290	$	2,066

1 For the three-month and six-month periods ended June 30, 2021, wages and salaries are net of Canada Emergency Wage Subsidy program amounts.

2 For the three-month and six-month periods ended June 30, 2022, $1 (2021 – $NIL) and $2 (2021 – $6), respectively, of share-based compensation in the digitally-led customer experiences segment was included in restructuring costs.