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PENSION AND OTHER POSTRETIREMENT BENEFITS
 9 Months Ended
Sep. 30, 2021
Retirement Benefits [Abstract]  
PENSION AND OTHER POSTRETIREMENT BENEFITS PENSION AND OTHER POSTRETIREMENT BENEFITS
Three months ended September 30,Nine months ended September 30,
2021202020212020
(millions of Canadian dollars)
Service cost48 50 144 150 
Interest cost32 44 96 131 
Expected return on plan assets(84)(90)(252)(270)
Amortization of actuarial loss and prior service costs14 9 42 28 
Net periodic benefit costs
10 13 30 39 

For the three and nine months ended September 30, 2020, we incurred nil and $236 million in severance costs related to our voluntary workforce reduction program. For the three and nine months ended September 30, 2021, there were no such costs incurred. Severance costs are included in Operating and administrative expense in the Consolidated Statements of Earnings.