Tim Hortons 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 29, 2013	Nov. 04, 2013
Document Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	29-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'THI	'
Entity Registrant Name	'Tim Hortons Inc.	'
Entity Central Index Key	'0001345111	'
Current Fiscal Year End Date	'--12-29	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	147,091,058

Condensed_Consolidated_Stateme

Condensed Consolidated Statement Of Operations (CAD)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Revenues	'	'	'	'
Sales (note 14)	575,780	568,541	1,668,229	1,655,615
Franchise revenues	'	'	'	'
Rents and royalties	212,114	201,556	608,857	580,715
Franchise fees	37,459	31,943	79,943	72,575
Franchise Revenue, Total	249,573	233,499	688,800	653,290
Total revenues	825,353	802,040	2,357,029	2,308,905
Costs and expenses	'	'	'	'
Cost of sales (note 14)	501,856	497,617	1,452,302	1,455,437
Operating expenses	78,307	73,205	231,026	211,444
Franchise fee costs	37,865	32,083	83,743	77,159
General and administrative expenses	38,787	40,913	115,493	122,608
Equity (income)	-4,075	-3,951	-11,340	-11,056
Corporate reorganization expenses (note 2)	953	8,565	11,032	9,842
Asset impairment (note 14)	2,889	0	2,889	-372
Other (income) expense, net	57	51	1,440	278
Total costs and expenses, net	656,525	648,381	1,883,705	1,864,784
Operating income	168,828	153,659	473,324	444,121
Interest (expense)	-9,406	-8,509	-26,991	-25,057
Interest income	919	760	2,638	2,194
Income before income taxes	160,341	145,910	448,971	421,258
Income taxes (note 3)	45,386	38,956	122,531	115,088
Net income	114,955	106,954	326,440	306,170
Net income attributable to non-controlling interests (note 13)	1,092	1,256	2,670	3,626
Net income attributable to Tim Hortons Inc.	113,863	105,698	323,770	302,544
Basic earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.76	0.68	2.12	1.94
Diluted earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.75	0.68	2.12	1.94
Weighted average number of common shares outstanding (in thousands) – Basic (note 4)	150,342	154,478	152,379	155,607
Weighted average number of common shares outstanding (in thousands) – Diluted (note 4)	150,864	155,067	152,919	156,247
Dividends per common share (in Canadian dollars per share)	0.26	0.21	0.78	0.63

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement Of Comprehensive Income (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	114,955	106,954	326,440	306,170
Other comprehensive (loss) income	'	'	'	'
Translation adjustments (loss) gain	-9,133	-13,292	14,250	-12,786
Unrealized (losses) gains from cash flow hedges (note 9)	'	'	'	'
(Loss) from change in fair value of derivatives	-10,686	-5,717	-2,607	-7,106
Amount of net loss (gain) reclassified to earnings during the period	-2,068	474	-1,027	-1,474
Tax recovery (expense) (note 9)	1,509	1,444	-816	2,395
Other comprehensive (loss) income	-20,378	-17,091	9,800	-18,971
Comprehensive income	94,577	89,863	336,240	287,199
Comprehensive income atributable to non-controlling interests	1,092	1,256	2,670	3,626
Comprehensive income attributable to Tim Hortons Inc.	93,485	88,607	333,570	283,573

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheet (CAD)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	44,877	120,139
Restricted cash and cash equivalents	100,964	150,574
Accounts receivable, net	185,819	171,605
Notes receivable, net (note 5)	6,565	7,531
Deferred income taxes	8,015	7,142
Inventories and other, net (note 6)	111,930	107,000
Advertising fund restricted assets (note 13)	48,722	45,337
Total current assets	506,892	609,328
Property and equipment, net	1,615,880	1,553,308
Intangible assets, net	2,943	3,674
Notes receivable, net (note 5)	5,177	1,246
Deferred income taxes	11,686	10,559
Equity investments	41,304	41,268
Other assets	81,870	64,796
Total assets	2,265,752	2,284,179
Current liabilities	'	'
Accounts payable (note 7)	180,102	169,762
Accrued liabilities	'	'
Salaries and wages	22,489	21,477
Taxes	15,599	8,391
Tim Card obligation and other (note 7)	150,997	197,871
Deferred income taxes	342	197
Advertising fund liabilities (note 13)	63,672	44,893
Current portion of long-term obligations	20,549	20,781
Total current liabilities	453,750	463,372
Long-term obligations	'	'
Long-term debt	367,231	359,471
Long-term debt – Advertising fund	42,375	46,849
Capital leases	115,370	104,383
Deferred income taxes	8,466	10,399
Other long-term liabilities (note 7)	115,752	109,614
Total long-term obligations	649,194	630,716
Commitments and contingencies (note 10)	'	'
Equity of Tim Hortons Inc.	'	'
Common shares ($2.84 stated value per share), Authorized: unlimited shares. Issued: 149,122,408 and 153,404,839 shares, respectively (note 11)	422,871	435,033
Common shares held in Trust, at cost: 340,314 and 316,923 shares, respectively (note 13)	-14,969	-13,356
Contributed surplus	14,580	10,970
Retained earnings	868,526	893,619
Accumulated other comprehensive loss	-129,228	-139,028
Total equity of Tim Hortons Inc.	1,161,780	1,187,238
Non-controlling interests (note 13)	1,028	2,853
Total equity	1,162,808	1,190,091
Total liabilities and equity	2,265,752	2,284,179

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheet (Parenthetical) (CAD)	9 Months Ended	12 Months Ended
	Sep. 29, 2013	Dec. 30, 2012
Statement of Financial Position [Abstract]	'	'
Common shares, stated value per share	2.84	2.84
Common shares, shares authorized	'unlimited	'unlimited
Common shares, issued	149,122,408	153,404,839
Common shares held in Trust, shares	340,314	316,923

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement Of Cash Flows (CAD)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012
Cash flows provided from (used in) operating activities	'		'
Net income	326,440		306,170
Adjustments to reconcile net income to net cash provided from operating activities	'		'
Depreciation and amortization	110,447		96,842
Stock-based compensation expense (note 12)	17,132	[1]	12,722	[1]
Deferred income taxes	-2,458		-2,387
Changes in operating assets and liabilities	'		'
Restricted cash and cash equivalents	50,020		45,728
Accounts receivable	-11,010		-2,913
Inventories and other	-7,913		26,186
Accounts payable and accrued liabilities	-58,213		-63,430
Taxes	7,183		-10,220
Other	6,524		7,433
Net cash provided from operating activities	438,152		416,131
Cash flows (used in) provided from investing activities	'		'
Capital expenditures	-132,726		-112,812
Capital expenditures – Advertising fund (note 13)	-9,554		-46,190
Other investing activities	6,709		-7,812
Net cash (used in) investing activities	-135,571		-166,814
Cash flows (used in) provided from financing activities	'		'
Repurchase of common shares (note 11)	-242,222		-172,656
Dividend payments to common shareholders	-118,579		-98,172
Net proceeds from issue of debt – Advertising fund (note 13)	0		42,500
Principal payments on long-term debt obligations	-12,901		-5,502
Other financing activities	-5,601		-5,336
Net cash (used in) financing activities	-379,303		-239,166
Effect of exchange rate changes on cash	1,460		-1,586
(Decrease) Increase in cash and cash equivalents	-75,262		8,565
Cash and cash equivalents at beginning of period	120,139		126,497
Cash and cash equivalents at end of period	44,877		135,062
Supplemental disclosures of cash flow information:	'		'
Interest paid	23,259		19,869
Income taxes paid	117,418		134,815
Non-cash investing and financing activities:	'		'
Capital lease obligations incurred	25,217		10,864
[1]	Generally included in General and administrative expenses.

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement Of Equity (CAD)

Total

Common Shares

Common Shares Held In Trust

Contributed Surplus

Retained Earnings

AOCI, Translation Adjustment

AOCI, Cash Flow Hedges

Total Equity Of Tim Hortons Inc.

Noncontrolling Interest

Total Equity

In Thousands, unless otherwise specified

Balance as at Jan. 01, 2012

'

447,558

-10,136

6,375

836,968

-128,170

[1]

-47

[1]

1,152,548

1,885

[2]

1,154,433

Balance as (in shares) at Jan. 01, 2012

'

-157,815

-277

'

'

'

'

'

'

'

Increase (Decrease) in Stockholders' Equity [Roll Forward]

'

'

'

'

'

'

'

'

'

'

Repurchase of common shares (in shares)

[3]

'

-4,410

-112

'

'

'

'

'

'

'

Repurchase of common shares

[3]

'

-12,525

-6,154

'

-212,675

'

'

-231,354

'

-231,354

Disbursed or sold from the Trust, shares

[4]

'

'

72

'

'

'

'

'

'

'

Disbursed or sold from the Trust

[4]

'

'

2,934

'

'

'

'

2,934

'

2,934

Stock based compensation

'

'

'

4,595

-2,143

'

'

2,452

'

2,452

Other comprehensive loss

'

'

'

'

'

-7,268

[1]

-3,543

[1]

-10,811

'

-10,811

NCI transactions

'

'

'

'

-907

'

'

-907

907

[2]

0

Net income attributable to NCI

'

'

'

'

'

'

'

'

4,881

[2]

4,881

Net income attributable to THI

'

'

'

'

402,885

'

'

402,885

'

402,885

Dividends and distributions, net

'

'

'

'

-130,509

'

'

-130,509

-4,820

[2]

-135,329

Balance as at Dec. 30, 2012

1,190,091

435,033

-13,356

10,970

893,619

-135,438

[1]

-3,590

[1]

1,187,238

2,853

[2]

1,190,091

Balance as (in shares) at Dec. 30, 2012

'

-153,405

-317

'

'

'

'

'

'

'

Increase (Decrease) in Stockholders' Equity [Roll Forward]

'

'

'

'

'

'

'

'

'

'

Repurchase of common shares (in shares)

[3]

'

-4,283

-43

'

'

'

'

'

'

'

Repurchase of common shares

[3]

'

-12,162

-2,453

'

-230,060

'

'

-244,675

'

-244,675

Disbursed or sold from the Trust, shares

[4]

'

'

20

'

'

'

'

'

'

'

Disbursed or sold from the Trust

[4]

'

'

840

'

'

'

'

840

'

840

Stock based compensation

'

'

'

3,610

259

'

'

3,869

'

3,869

Other comprehensive loss

9,800

'

'

'

'

'

'

'

'

'

Other comprehensive income, before reclassifications

[5]

'

'

'

'

'

14,250

[1]

-3,833

[1]

10,417

'

10,417

Amounts reclassified from AOCI

[5]

'

'

'

'

'

'

-617

[1]

-617

'

-617

NCI transactions

'

'

'

'

-483

'

'

-483

483

[2]

0

Net income attributable to NCI

2,670

'

'

'

'

'

'

'

2,670

[2]

2,670

Net income attributable to THI

323,770

'

'

'

323,770

'

'

323,770

'

323,770

Dividends and distributions, net

'

'

'

'

-118,579

'

'

-118,579

-4,978

[2]

-123,557

Balance as at Sep. 29, 2013

1,162,808

422,871

-14,969

14,580

868,526

-121,188

[1]

-8,040

[1]

1,161,780

1,028

[2]

1,162,808

Balance as (in shares) at Sep. 29, 2013

'

-149,122

-340

'

'

'

'

'

'

'

[1]

Accumulated other comprehensive income.

[2]

Non-controlling interests.

[3]

Amounts reflected in Retained earnings represent consideration in excess of the stated value.

[4]

Amounts are net of tax (see note 12).

[5]

Amounts are net of tax (see note 9).

Summary_Of_Significant_Account

Summary Of Significant Accounting Policies	9 Months Ended
	Sep. 29, 2013
Accounting Policies [Abstract]	'
Summary Of Significant Accounting Policies	'
	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	Description of business
	Tim Hortons Inc. is a corporation governed by the Canada Business Corporations Act. References herein to “Tim Hortons” or the “Company” refer to Tim Hortons Inc. and its subsidiaries. The Company’s principal business is the development and franchising of quick service restaurants primarily in Canada and the U.S., that serve premium coffee, hot and cold specialty drinks (including lattes, cappuccinos and espresso shots), specialty teas and fruit smoothies, fresh baked goods, grilled Panini and classic sandwiches, wraps, soups, prepared foods and other food products. As the franchisor, we collect royalty revenue from franchised restaurant sales. The Company also controls the real estate underlying a substantial majority of the system restaurants, which generates another source of revenue. In addition, the Company has vertically integrated manufacturing, warehouse and distribution operations which supply a significant portion of our system restaurants with coffee and other beverages, non-perishable food, supplies, packaging and equipment.
	The following table outlines the Company’s systemwide restaurant count and activity:
		Third quarter ended				Year-to-date period ended
		September 29, 2013		September 30, 2012		September 29, 2013		September 30, 2012
	Systemwide Restaurant Count
	Franchised restaurants in operation – beginning of period	4,284		4,050		4,242		3,996
	Restaurants opened	51		72		111		140
	Restaurants closed	(5	)	(6	)	(27	)	(18	)
	Net transfers within the franchised system	2		(1	)	6		(3	)
	Franchised restaurants in operation – end of period	4,332		4,115		4,332		4,115
	Company-operated restaurants – end of period	18		23		18		23
	Total systemwide restaurants – end of period(1)	4,350		4,138		4,350		4,138
	% of restaurants franchised – end of period	99.6	%	99.4	%	99.6	%	99.4	%
	________________
	(1)	Includes various types of standard and non-standard restaurant formats in Canada, the U.S. and the Gulf Cooperation Council (“GCC”) with differing restaurant sizes and menu offerings as well as self-serve kiosks, which serve primarily coffee products and a limited product selection. Collectively, the Company refers to all of these restaurants and kiosks as “systemwide restaurants.”
	Excluded from the above table are 256 primarily licensed locations in the Republic of Ireland and the United Kingdom as at September 29, 2013 (September 30, 2012: 241 restaurants).
	Basis of presentation and principles of consolidation
	The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying Condensed Consolidated Financial Statements contain all adjustments (all of which are normal and recurring in nature) necessary to state fairly the Company’s financial position as at September 29, 2013, and the results of operations, comprehensive income and cash flows for the third quarters ended September 29, 2013 and September 30, 2012. These Condensed Consolidated Financial Statements should be read in conjunction with the audited 2012 Consolidated Financial Statements which are contained in the Company’s Annual Report on Form 10-K for the year ended December 30, 2012 filed with the SEC and the CSA on February 21, 2013. The December 30, 2012 Condensed Consolidated Balance Sheet included herein was derived from the audited 2012 Consolidated Financial Statements, but does not include all of the year-end disclosures required by U.S. GAAP.
	The Condensed Consolidated Financial Statements include the results and balances of Tim Hortons Inc., its wholly-owned subsidiaries and certain entities which the Company consolidates as variable interest entities (“VIEs”) (see note 13). Intercompany accounts and transactions among consolidated entities have been eliminated upon consolidation. Investments in non-consolidated affiliates over which the Company exercises significant influence, but for which the Company is not the primary beneficiary and does not have control, are accounted for using the equity method. The Company’s share of the earnings or losses of these non-consolidated affiliates is included in Equity income, which is included as part of operating income because these investments are operating ventures closely integrated into the Company’s business operations.
	Accounting changes – new accounting standards
	In the first quarter of fiscal 2013, we prospectively adopted Accounting Standards Update No. 2013-02 – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires additional disclosure of significant reclassifications out of comprehensive income into net income, if the amount is required to be reclassified in its entirety (see Condensed Consolidated Statement of Equity and note 9).

Corporate_Reorganization_Expen

Corporate Reorganization Expenses	9 Months Ended
	Sep. 29, 2013
Restructuring and Related Activities [Abstract]	'
Corporate Reorganization Expenses	'
	CORPORATE REORGANIZATION EXPENSES
	The Company completed the realignment of roles and responsibilities under its new organizational structure at the end of the first quarter of fiscal 2013, and incurred the following expenses, as set forth in the table below:
		Third quarter ended						Year-to-date period ended
		September 29,			September 30,			September 29,			September 30,
		2013			2012			2013			2012
	Termination costs	$	—		$	4,255		$	6,632		$	4,255
	Professional fees and other	—			2,079			2,543			3,356
	CEO transition costs	953			2,231			1,857			2,231
	Total Corporate reorganization expenses	$	953		$	8,565		$	11,032		$	9,842
	The CEO transition costs incurred in the third quarter of fiscal 2013 consist primarily of compensation expense. CEO transition costs also include expenses related to an employment agreement with an executive officer and retention agreements with certain senior executives. The retention agreements provide bonuses to certain senior executives if they remain employed for a specified time period subsequent to the CEO transition. The expense is being recognized over the estimated service period of these agreements. The Company has accrued $1.7 million as at September 29, 2013 relating to the retention agreements, for which the total expense may be up to $2.8 million. The Company does not anticipate incurring further significant corporate reorganization expenses in conjunction with this reorganization.
		Termination			Professional			CEO transition			Total
		costs			fees and other			costs
	Cost incurred during fiscal 2012	$	9,016		$	7,602		$	2,256		$	18,874
	Paid during fiscal 2012	(1,458		)	(3,775		)	(411		)	(5,644		)
	Accrued as at December 30, 2012	7,558			3,827			1,845			13,230
	Cost incurred during fiscal 2013 to-date	6,632			2,543			1,857			11,032
	Paid during fiscal 2013 to-date	(12,354		)	(6,141		)	(210		)	(18,705		)
	Accrued as at September 29, 2013(1)	$	1,836		$	229		$	3,492		$	5,557
	_____________
	(1)	Of the total accrual, $4.9 million is recognized in Accounts Payable (December 30, 2012: $12.4 million).

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 29, 2013
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	INCOME TAXES
	The effective income tax rate was 28.3% for the third quarter ended September 29, 2013 (third quarter fiscal 2012: 26.7%) and 27.3% for the year-to-date period ended September 29, 2013 (year-to-date period fiscal 2012: 27.3%). The change in the effective tax rate in the third quarter of 2013 compared to the third quarter of 2012 is primarily due to a reduction in liabilities for unrecognized tax benefits in the third quarter of 2012, which did not recur. In addition, an asset impairment charge was recorded during the current quarter on long-lived assets (see note 14) with no corresponding tax benefit recognized.
	For Canadian federal tax purposes, the 2005 and subsequent taxation years remain open to examination and potential adjustment by the Canada Revenue Agency (“CRA”). The CRA issued notices of reassessment for the 2005 through 2009 taxation years for transfer pricing adjustments related to our former investment in the Maidstone Bakery joint venture. The proposed adjustments, including tax, penalty and interest, total approximately $60.0 million. The Company is required to maintain approximately $38.0 million of the proposed adjustment on deposit with the CRA and other taxation authorities while this matter is under dispute, most of which was deposited in October 2013. Although the outcome of this matter cannot be predicted with certainty, the Company intends to contest this matter vigorously, and believes that it will ultimately prevail based on the merits of its position. At this time, the Company believes that it has adequately reserved for this matter; however, it will continue to evaluate its reserves as it progresses through the appeals, and litigation process, if necessary, with the CRA. If the CRA’s position is ultimately sustained as proposed, it may have a material adverse impact on earnings in the period that the matter is ultimately resolved.

Earnings_Per_Common_Share_Attr

Earnings Per Common Share Attributable to Tim Hortons Inc.	9 Months Ended
	Sep. 29, 2013
Earnings Per Share [Abstract]	'
Earnings Per Common Share Attributable to Tim Hortons Inc.	'
	EARNINGS PER COMMON SHARE ATTRIBUTABLE TO TIM HORTONS INC.
		Third quarter ended				Year-to-date period ended
		September 29,		September 30, 2012		September 29,		September 30, 2012
		2013				2013
	Net income attributable to Tim Hortons Inc.	$	113,863	$	105,698	$	323,770	$	302,544
	Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	150,342		154,478		152,379		155,607
	Dilutive impact of RSUs(1)	264		304		285		329
	Dilutive impact of stock options with tandem SARs(2)	258		285		255		311
	Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	150,864		155,067		152,919		156,247
	Basic earnings per common share attributable to Tim Hortons Inc.	$	0.76	$	0.68	$	2.12	$	1.94
	Diluted earnings per common share attributable to Tim Hortons Inc.	$	0.75	$	0.68	$	2.12	$	1.94
	________________
	(1)	Restricted stock units (“RSUs”).
	(2)	Stock appreciation rights (“SARs”).

Notes_Receivable_Net

Notes Receivable, Net	9 Months Ended
	Sep. 29, 2013
Receivables [Abstract]	'
Notes Receivable, Net	'
	NOTES RECEIVABLE, NET
		As at
		September 29, 2013								December 30, 2012
		Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Franchise Incentive Program (“FIP”) notes(1)	$	18,806	$	(13,466	)	$	5,340		$	20,235	$	(14,441	)	$	5,794
	Other notes receivable(3)	8,567		—			8,567			4,773		—			4,773
	Notes receivable	$	27,373	$	(13,466	)	13,907			$	25,008	$	(14,441	)	10,567
	Allowance						(2,165		)						(1,790		)
	Notes receivable, net						$	11,742							$	8,777
	Current portion, net						$	6,565							$	7,531
	Long-term portion, net						$	5,177							$	1,246
		As at
		September 29, 2013								December 30, 2012
	Class and Aging	Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Current status (FIP notes and other)	$	10,283	$	(1,917	)	$	8,366		$	6,969	$	(1,269	)	$	5,700
	Past-due status < 90 days (FIP notes)	—		—			—			407		(407		)	—
	Past-due status > 90 days (FIP notes)	17,090		(11,549		)	5,541			17,632		(12,765		)	4,867
	Notes receivable	$	27,373	$	(13,466	)	$	13,907		$	25,008	$	(14,441	)	$	10,567
	Allowance						(2,165		)						(1,790		)
	Notes receivable, net						$	11,742							$	8,777
	________________
	(1)	The Company has outstanding FIP arrangements with certain U.S. restaurant owners, which generally provided interest-free financing for the purchase of certain restaurant equipment, furniture, trade fixtures and signage.
	(2)	The notes payable to the Company by VIEs are eliminated on consolidation, which reduces the Notes receivable, net recognized on the Condensed Consolidated Balance Sheet (see note 13).
	(3)	Relates primarily to notes issued to vendors in conjunction with the financing of a property sale, and on various equipment and other financing programs.

Inventories_and_Other_Net

Inventories and Other, Net	9 Months Ended
	Sep. 29, 2013
Inventory Disclosure [Abstract]	'
Inventories and Other, Net	'
	INVENTORIES AND OTHER, NET
		As at
		September 29,			December 30,
		2013			2012
	Raw materials	$	27,745		$	19,941
	Finished goods	76,180			75,660
		103,925			95,601
	Inventory obsolescence provision	(920		)	(1,015		)
	Inventories, net	103,005			94,586
	Prepaids and other	8,925			12,414
	Total Inventories and other, net	$	111,930		$	107,000

Accounts_Payable_Tim_Card_Obli

Accounts Payable, Tim Card Obligation and Other, and Other Long-Term Liabilities	9 Months Ended
	Sep. 29, 2013
Payables and Accruals [Abstract]	'
Accounts Payable, Tim Card Obligation and Other, and Other Long-Term Liabilities	'
	ACCOUNTS PAYABLE, TIM CARD OBLIGATION AND OTHER, AND OTHER LONG–TERM LIABILITIES
	Accounts payable
		As at
		September 29,		December 30,
		2013		2012
	Accounts payable	$	128,334	$	126,312
	Construction holdbacks and accruals	46,906		31,008
	Corporate reorganization accrual (note 2)	4,862		12,442
	Total Accounts payable	$	180,102	$	169,762
	Tim Card obligation and other
		As at
		September 29,		December 30,
		2013		2012
	Tim Card obligation	$	104,682	$	159,745
	Contingent rent expense accrual	9,645		9,962
	Maidstone Bakeries supply contract deferred liability	7,553		7,929
	Other accrued liabilities(1)	29,117		20,235
	Total Accrued liabilities, Other	$	150,997	$	197,871
	________________
	(1)	Includes deferred revenues, deposits, and various equipment and other accruals.
	Other long-term liabilities
		As at
		September 29,		December 30,
		2013		2012
	Accrued rent leveling liability	$	30,875	$	29,244
	Uncertain tax position liability(1)	32,862		28,610
	Stock-based compensation liabilities (note 12)	23,867		17,479
	Maidstone Bakeries supply contract deferred liability	9,781		15,352
	Other accrued long-term liabilities(2)	18,367		18,929
	Total Other long-term liabilities	$	115,752	$	109,614
	________________
	(1)	Includes accrued interest.
	(2)	Includes deferred revenues and various other accruals.

Fair_Values

Fair Values	9 Months Ended
	Sep. 29, 2013
Fair Value Disclosures [Abstract]	'
Fair Values	'
	FAIR VALUES
	Financial assets and liabilities measured at fair value
		As at
		September 29, 2013				December 30, 2012
		Fair value	Fair value			Fair value		Fair value
		hierarchy	asset			hierarchy		asset
			(liability)(1)					(liability)(1)
	Derivatives
	Forward currency contracts(2)	Level 2	$	1,320		Level 2		$	(2,014	)
	Interest rate swap(3)	Level 2	11			n/a		—
	2013 Interest rate forwards(4)	Level 2	(7,235		)	n/a		—
	Total return swaps (“TRS”)(5)	Level 2	18,541			Level 2		7,504
	Total Derivatives		$	12,637				$	5,490
	________________
	(1)	The Company values its derivatives using valuations that are calibrated to the initial trade prices. Subsequent valuations are based on observable inputs to the valuation model.
	(2)	The fair value of forward currency contracts is determined using prevailing exchange rates.
	(3)	The fair value is estimated using discounted cash flows and market-based observable inputs, including interest rate yield curves and discount rates.
	(4)	Interest rate forwards are valued using a regression analysis that considers the respective Government of Canada bond yield and over-the-counter interest rates representing the yield for lending securities against cash, also known as repo rates. The regression analysis includes using a hypothetical derivative approach for both prospective and retrospective effectiveness assessments.
	(5)	The fair value of the TRS is determined using the Company’s common share closing price on the last business day of the fiscal period, as quoted on the Toronto Stock Exchange (“TSX”).
	Other financial assets and liabilities not measured at fair value
	As at September 29, 2013 and December 30, 2012, the carrying values of Cash and cash equivalents and Restricted cash and cash equivalents approximated their fair values due to the short term nature of these investments.
	The following table summarizes the fair value and carrying value of other financial assets and liabilities that are not recognized at fair value on a recurring basis on the Condensed Consolidated Balance Sheet:
		As at
		September 29, 2013								December 30, 2012
		Fair value	Fair value			Carrying				Fair value	Fair value			Carrying
		hierarchy	asset			value				hierarchy	asset			value
			(liability)								(liability)
	Bearer deposit notes(1)	Level 2	$	41,403		$	41,403			Level 2	$	41,403		$	41,403
	Notes receivable, net(2)	Level 3	$	11,742		$	11,742			Level 3	$	8,777		$	8,777
	Senior unsecured notes, series 1(3)	Level 2	$	(313,653	)	$	(301,283	)		Level 2	$	(325,857	)	$	(301,544	)
	Advertising fund term debt(4)	Level 3	$	(50,446	)	$	(50,446	)		Level 3	$	(56,500	)	$	(56,500	)
	Other debt(5)	Level 3	$	(124,687	)	$	(68,825	)		Level 3	$	(125,000	)	$	(60,223	)
	________________
	(1)	The Company holds these notes as collateral to reduce the carrying costs of the TRS. The interest rate on these notes resets every 90 days; therefore, the fair value of these notes, using a market approach, approximates the carrying value.
	(2)	Management generally estimates the current value of notes receivable, using a cost approach, based primarily on the estimated depreciated replacement cost of the underlying equipment held as collateral.
	(3)	The fair value of the senior unsecured notes, using a market approach, is based on publicly disclosed trades between arm’s length institutions as documented on Bloomberg LP.
	(4)	Management estimates the fair value of this variable rate debt using a market approach, based on prevailing interest rates plus an applicable margin.
	(5)	Management estimates the fair value of its Other debt, primarily consisting of contributions received related to the construction costs of certain restaurants, using an income approach, by discounting future cash flows using a Company risk-adjusted rate over the remaining term of the debt.

Derivatives

Derivatives	9 Months Ended
	Sep. 29, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivatives	'
	DERIVATIVES
		As at
		September 29, 2013													December 30, 2012
		Asset				Liability				Net				Classification on	Asset			Liability			Net			Classification on
										asset				Condensed							asset			Condensed
										(liability)				Consolidated							(liability)			Consolidated
														Balance Sheet										Balance Sheet
	Derivatives designated as cash flow hedging instruments
	Forward currency contracts(1)	$	2,317			$	(1,068	)		$	1,249			Accounts receivable, net	$	494		$	(2,315	)	$	(1,821	)	Accounts payable, net
	Interest rate swap(2)	$	11			$	—			$	11			Other assets	$	—		$	—		$	—		n/a
	2013 Interest rate forwards(3)	$	—			$	(7,235	)		$	(7,235	)		Accounts payable, net	$	—		$	—		$	—		n/a
	Derivatives not designated as hedging instruments
	TRS(4)	$	18,541			$	—			$	18,541			Other assets	$	8,614		$	(1,110	)	$	7,504		Other assets
	Forward currency contracts(1)	$	71			$	—			$	71			Accounts receivable, net	$	5		$	(198	)	$	(193	)	Accounts payable, net
	________________
	(1)	Notional value as at September 29, 2013 of $151.9 million (December 30, 2012: $195.1 million), with maturities ranging between October 2013 and December 2014; no associated cash collateral.
	(2)	Notional value as at September 29, 2013 of $31.3 million (December 30, 2012: nil), with maturities through fiscal 2019; no associated cash collateral.
	(3)	Notional value as at September 29, 2013 of $498.0 million (December 30, 2012: nil), with maturities in December 2013; no associated cash collateral.
	(4)	The notional value and associated cash collateral, in the form of bearer deposit notes (see note 8), was $41.4 million as at September 29, 2013 (December 30, 2012: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2019.
				Third quarter ended September 29, 2013											Third quarter ended September 30, 2012
	Derivatives designated as cash flow	Classification on		Amount of				Amount of net				Total effect			Amount of			Amount of net			Total effect
	hedging instruments(1)	Condensed		gain (loss)				(gain) loss				on OCI(2)			gain (loss)			(gain) loss			on OCI(2)
		Consolidated		recognized				reclassified							recognized			reclassified
		Statement of		in OCI(2)				to earnings							in OCI(2)			to earnings
		Operations
	Forward currency contracts	Cost of sales		$	(3,368	)		$	(2,300	)		$	(5,668	)	$	(5,717	)	$	302		$	(5,415	)
	Interest rate swap(3)	Interest (expense)		(83		)		59				(24		)	—			—			—
	2010 Interest rate forwards(4)	Interest (expense)		—				173				173			—			172			172
	2013 Interest rate forwards(5)	n/a		(7,235		)		—				(7,235		)	—			—			—
	Total			(10,686		)		(2,068		)		(12,754		)	(5,717		)	474			(5,243		)
	Income tax effect	Income taxes		915				594				1,509			1,569			(125		)	1,444
	Net of income taxes			$	(9,771	)		$	(1,474	)		$	(11,245	)	$	(4,148	)	$	349		$	(3,799	)
				Year-to-date period ended September 29, 2013											Year-to-date period ended September 30, 2012
	Derivatives designated as cash flow	Classification on		Amount of				Amount of net				Total effect			Amount of			Amount of net			Total effect
	hedging instruments(1)	Condensed		gain (loss)				(gain) loss				on OCI(2)			gain (loss)			(gain) loss			on OCI(2)
		Consolidated		recognized				reclassified							recognized			reclassified
		Statement of		in OCI(2)				to earnings							in OCI(2)			to earnings
		Operations
	Forward currency contracts	Cost of sales		$	4,756			$	(1,685	)		$	3,071		$	(7,106	)	$	(1,992	)	$	(9,098	)
	Interest rate swap(3)	Interest (expense)		(128		)		139				11			—			—			—
	2010 Interest rate forwards(4)	Interest (expense)		—				519				519			—			518			518
	2013 Interest rate forwards(5)	n/a		(7,235		)		—				(7,235		)	—			—			—
	Total			(2,607		)		(1,027		)		(3,634		)	(7,106		)	(1,474		)	(8,580		)
	Income tax effect	Income taxes		(1,226		)		410				(816		)	2,011			384			2,395
	Net of income taxes			$	(3,833	)		$	(617	)		$	(4,450	)	$	(5,095	)	$	(1,090	)	$	(6,185	)
	________________
	(1)	Excludes amounts related to ineffectiveness, as they were not significant.
	(2)	Other comprehensive income (“OCI”).
	(3)	In February 2013, the Tim Hortons Advertising and Promotion Fund (Canada) Inc. (“Ad Fund”) entered into an amortizing interest rate swap to fix a portion of the interest expense on its term debt.
	(4)	The Company entered into and settled interest rate forwards in fiscal 2010 relating to the Company’s outstanding term debt.
	(5)	The Company entered into interest rate forwards during the third quarter of fiscal 2013 in anticipation of the Company obtaining longer-term financing in the fourth quarter of 2013, barring unforeseen market conditions and subject to the negotiation and execution of agreements.
	The following table summarizes the (gain) loss on derivatives not designated as hedging instruments:
		Classification on		Third quarter ended								Year-to-date period ended
		Condensed Consolidated
		Statement of Operations		September 29,				September 30, 2012				September 29,			September 30, 2012
				2013								2013
	TRS	General and administrative expenses		$	(2,802	)		$	2,523			$	(11,037	)	$	(889	)
	Forward currency contracts	Cost of sales		85				315				(264		)	1,274
	Total (gain) loss, net			$	(2,717	)		$	2,838			$	(11,301	)	$	385

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 29, 2013
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	On June 12, 2008, a proposed class action was issued against the Company and certain of its affiliates in the Ontario Superior Court by two of its franchisees, alleging, among other things, that the Company’s Always Fresh baking system and lunch offerings led to lower franchisee profitability. The claim, as amended, asserted damages of approximately $1.95 billion on behalf of certain Canadian restaurant owners. The action was dismissed in its entirety by summary judgment on February 24, 2012 and all avenues of appeal were exhausted during the second quarter of 2013.
	In addition, the Company and its subsidiaries are parties to various legal actions and complaints arising in the ordinary course of business. As of the date hereof, the Company believes that the ultimate resolution of such matters will not materially affect the Company’s financial condition and earnings.

Common_Shares

Common Shares	9 Months Ended
	Sep. 29, 2013
Equity [Abstract]	'
Common Shares	'
	COMMON SHARES
	Share repurchase programs
	On February 20, 2013, our Board of Directors approved a new share repurchase program (“2013 Program”) authorizing the repurchase of common shares, not to exceed the regulatory maximum of 15,239,531 shares, representing 10% of our public float, as defined under the TSX rules as of February 14, 2013, or $250.0 million in the aggregate. The 2013 Program received regulatory approval from the TSX. On August 8, 2013, the 2013 Program was amended to remove the former maximum dollar cap. Under the 2013 Program, the Company’s common shares may be purchased through a combination of 10b5-1 automatic trading plan purchases, as well as purchases at management’s discretion in compliance with regulatory requirements, and given market, cost and other considerations. Repurchases may be made on the TSX, the New York Stock Exchange (“NYSE”), and/or other Canadian marketplaces, subject to compliance with applicable regulatory requirements, or by such other means as may be permitted by the TSX and/or NYSE, and under applicable laws, including private agreements under an issuer bid exemption order issued by a securities regulatory authority in Canada. Purchases made by way of private agreements under an issuer bid exemption order by a securities regulatory authority will be at a discount to the prevailing market price as provided in the exemption order. The 2013 Program commenced on February 26, 2013 and is due to expire on February 25, 2014, or earlier if the 10% share maximum is reached. Common shares purchased pursuant to the 2013 Program will be cancelled. The 2013 Program may be terminated by us at any time, subject to compliance with regulatory requirements. As such, there can be no assurance regarding the total number of shares or the equivalent dollar value of shares that may be repurchased under the 2013 Program.
	Share repurchase activity for fiscal 2013 and 2012 is reflected in the Condensed Consolidated Statement of Equity; all shares repurchased were cancelled.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	STOCK-BASED COMPENSATION
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013		September 30, 2012
	RSUs	$	1,510		$	2,362		$	5,090	$	8,152
	Stock options and tandem SARs	2,573			(1,416		)	9,912		3,634
	DSUs(1)	514			(93		)	2,130		936
	Total stock-based compensation expense(2)	$	4,597		$	853		$	17,132	$	12,722
	________________
	(1)	Deferred share units (“DSUs”).
	(2)	Generally included in General and administrative expenses.
	The Company has entered into TRS contracts as economic hedges, covering 1.0 million of the Company’s underlying common shares, which represents a portion of its outstanding stock options with tandem SARs, and substantially all of its DSUs. The Company recognized a gain of $2.8 million in the third quarter ended September 29, 2013 (third quarter fiscal 2012: loss of $2.5 million) and a gain of $11.0 million in the year-to-date period ended September 29, 2013 (year-to-date period fiscal 2012: gain of $0.9 million) in General and administrative expenses (see note 9) related to the revaluation of the TRS contracts.
	The Company’s Human Resource and Compensation Committee (“HRCC”) approves all stock-based compensation awards. All awards granted in May 2013 were granted under the Company’s 2012 Stock Incentive Plan (the “2012 Plan”). Details of stock-based compensation grants and settlements are set forth below.
	Restricted stock units
	The following table is a summary of activity for RSUs granted to employees under the Company’s 2006 and 2012 Stock Incentive Plans, for the periods set forth below:
		Restricted Stock		Weighted
		Units		Average Grant
				Value per Unit
		(in thousands)		(in dollars)
	Balance as at January 1, 2012	306		$	40.91
	Granted	192		54.49
	Dividend equivalent rights	6		50.3
	Vested and settled(1)	(160	)	36.72
	Forfeited	(32	)	46.35
	Balance as at December 30, 2012	312		$	50.91
	Granted	159		56.69
	Dividend equivalent rights	5		55
	Vested and settled(1)	(44	)	51.39
	Forfeited	(19	)	52.03
	Balance as at September 29, 2013	413		$	53.08
	________________
	(1)	Generally settled with common shares from the TDL RSU Employee Benefit Plan Trust (“Trust”).
	In the year-to-date period ended September 29, 2013, the Company funded the Trust, which in turn, purchased approximately 43,000 common shares for $2.5 million (year-to-date period fiscal 2012: 112,000 common shares for $6.2 million).
	Stock options and tandem SARs
		Stock Options  with SARs		Weighted Average
				Exercise Price
		(in thousands)		(in dollars)
	Balance as at January 1, 2012	1,182		$	36.05
	Granted	254		54.86
	Exercised(1)	(218	)	31.64
	Forfeited	(46	)	41.66
	Balance as at December 30, 2012	1,172		$	40.73
	Granted	360		57.84
	Exercised(1)	(256	)	35.85
	Forfeited	(10	)	52.38
	Balance as at September 29, 2013	1,266		$	46.49
	________________
	(1)	Total cash settlement, net of applicable withholding taxes, of $3.8 million of SARs in the year-to-date period ended September 29, 2013 (year-to-date period fiscal 2012: 130,000 units for $2.1 million). The associated options were cancelled.
	Deferred share units
	Approximately 10,600 DSUs were granted during the year-to-date period of fiscal 2013 (year-to-date period fiscal 2012: 12,200) at a fair market value of $55.91 (year-to-date period fiscal 2012: $52.57). A settlement of 10,600 DSUs occurred during the third quarter and year-to-date period of fiscal 2013 (year-to-date period fiscal 2012: 9,400 DSUs).

Variable_Interest_Entities

Variable Interest Entities	9 Months Ended
	Sep. 29, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Variable Interest Entities	'
	VARIABLE INTEREST ENTITIES
	VIEs for which the Company is the primary beneficiary
	Non-owned restaurants
	The Company has consolidated 345 Non-owned restaurants as at September 29, 2013 (December 30, 2012: 365 restaurants), or approximately 7.9% of the Company’s total systemwide restaurants (December 30, 2012: 8.6%).
	Advertising Funds
	The Ad Fund has rolled out a program to acquire and install LCD screens, media engines, drive-thru menu boards and ancillary equipment for our restaurants (“Expanded Menu Board Program”). The advertising levies, depreciation, interest costs, capital expenditures and financing associated with the Expanded Menu Board Program are presented on a gross basis on the Condensed Consolidated Statement of Operations and Cash Flows. The Ad Fund has purchased $63.0 million of equipment cumulatively since the inception of the Expanded Menu Board Program in fiscal 2011. In February 2013, the Ad Fund entered into an amortizing interest rate swap to fix a portion of the interest expense on its term debt related to the Expanded Menu Board Program.
	The Canadian and U.S. advertising funds spent approximately $53.4 million in the third quarter of fiscal 2013 (third quarter fiscal 2012: $49.3 million) and $182.6 million in the year-to-date period of fiscal 2013 (year-to-date period fiscal 2012: $171.1 million). Company contributions to the Canadian and U.S. advertising funds consisted of the following:
		Third quarter ended				Year-to-date period ended
		September 29, 2013		September 30, 2012		September 29, 2013		September 30, 2012
	Company contributions	$	2,651	$	2,651	$	8,163	$	7,972
	Contributions from consolidated non-owned restaurants	3,576		3,169		10,301		9,232
	Total Company contributions	$	6,227	$	5,820	$	18,464	$	17,204
	The revenues and expenses associated with the Company’s consolidated Non-owned restaurants and advertising funds presented on a gross basis, prior to consolidation adjustments, are as follows:
		Third quarter ended
		September 29, 2013						September 30, 2012
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs		fund VIEs		VIEs		VIEs		fund VIEs		VIEs
	Sales	$	96,049	$	—	$	96,049	$	85,442	$	—	$	85,442
	Advertising levies(1)	—		2,865		2,865		—		1,727		1,727
	Total revenues	96,049		2,865		98,914		85,442		1,727		87,169
	Cost of sales(2)	94,302		—		94,302		83,926		—		83,926
	Operating expenses(1)	—		2,379		2,379		—		1,467		1,467
	Asset impairment(3)	441		—		441		—		—		—
	Operating income	1,306		486		1,792		1,516		260		1,776
	Interest expense	—		486		486		—		260		260
	Income before taxes	1,306		—		1,306		1,516		—		1,516
	Income taxes	214		—		214		260		—		260
	Net income attributable to non-controlling interests	$	1,092	$	—	$	1,092	$	1,256	$	—	$	1,256
		Year-to-date period ended
		29-Sep-13						30-Sep-12
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs		fund VIEs		VIEs		VIEs		fund VIEs		VIEs
	Sales	$	276,273	$	—	$	276,273	$	248,915	$	—	$	248,915
	Advertising levies(1)	—		7,965		7,965		—		3,270		3,270
	Total revenues	276,273		7,965		284,238		248,915		3,270		252,185
	Cost of sales(2)	272,648		—		272,648		244,580		—		244,580
	Operating expenses(1)	—		6,771		6,771		—		2,529		2,529
	Asset impairment(3)	441		—		441		—		—		—
	Operating income	3,184		1,194		4,378		4,335		741		5,076
	Interest expense	—		1,194		1,194		—		741		741
	Income before taxes	3,184		—		3,184		4,335		—		4,335
	Income taxes	514		—		514		709		—		709
	Net income attributable to non-controlling interests	$	2,670	$	—	$	2,670	$	3,626	$	—	$	3,626
	________________
	(1)	Generally, the advertising levies that are not related to the Expanded Menu Board Program are netted with advertising and marketing expenses incurred by the advertising funds in operating expenses, as these contributions are designated for specific purposes. The Company acts as an agent with regard to these contributions.
	(2)	Includes rents, royalties, advertising expenses and product purchases from the Company which are eliminated upon the consolidation of these VIEs.
	(3)	The Company recognized an impairment charge in the third quarter of 2013 related to certain underperforming markets in the U.S. (see note 14).
	The assets and liabilities associated with the Company’s consolidated Non-owned restaurants and advertising funds presented on a gross basis, prior to consolidation adjustments, are as follows:
		As at
		September 29, 2013				December 30, 2012
		Restaurant		Advertising		Restaurant		Advertising
		VIEs		fund VIEs		VIEs		fund VIEs
	Cash and cash equivalents	$	8,299	$	—	$	10,851	$	—
	Advertising fund restricted assets – current	—		48,722		—		45,337
	Other current assets	7,355		—		6,770		—
	Property and equipment, net	19,957		65,515		19,536		57,925
	Other long-term assets	57		1,816		572		2,095
	Total assets	$	35,668	$	116,053	$	37,729	$	105,357
	Notes payable to Tim Hortons Inc. – current(1)	$	12,321	$	—	$	13,637	$	—
	Advertising fund liabilities – current	—		63,672		—		44,893
	Other current liabilities (2)	11,934		8,345		14,548		9,919
	Notes payable to Tim Hortons Inc. – long-term(1)	1,145		—		804		—
	Long-term debt(2)	—		42,375		—		46,849
Other long-term liabilities	9,240		1,661		5,887		3,696
Total liabilities	34,640		116,053		34,876		105,357
Equity of VIEs	1,028		—		2,853		—
Total liabilities and equity	$	35,668	$	116,053	$	37,729	$	105,357
________________
(1)	Various assets and liabilities are eliminated upon the consolidation of these VIEs, the most significant of which are the FIP Notes payable to the Company, which reduces the Notes receivable, net reported on the Condensed Consolidated Balance Sheet (see note 5).
(2)	Includes $50.4 million of debt relating to the Expanded Menu Board Program (December 30, 2012: $56.5 million), of which $8.1 million is recognized in Other current liabilities (December 30, 2012: $9.7 million) with the remainder recognized as Long-term debt.
The liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on the Company’s general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims by the Company’s creditors as they are not legally included within the Company’s general assets.
Trust
In connection with RSUs granted to certain employees, the Company established the Trust, which purchases and retains common shares of the Company to satisfy the Company’s contractual obligation to deliver shares to settle RSU awards for most participating Canadian employees. The cost of the shares held by the Trust as at September 29, 2013 of $15.0 million (December 30, 2012: $13.4 million), is presented as a reduction in outstanding common shares on the Condensed Consolidated Balance Sheet.
VIEs for which the Company is not the primary beneficiary
These VIEs are primarily real estate ventures, the most significant being the TIMWEN Partnership. The Company does not consolidate these entities as control is considered to be shared by both the Company and the other joint owner(s).

Segment_Reporting

Segment Reporting	9 Months Ended
	Sep. 29, 2013
Segment Reporting [Abstract]	'
Segment Reporting	'
	SEGMENT REPORTING
	The Company operates exclusively in the quick service restaurant industry. Effective for the first quarter of fiscal 2013, the chief decision maker views and evaluates the Company’s reportable segments as follows:
	Canadian and U.S. business units.The results of each of the Canadian and U.S. business units includes substantially all restaurant-facing activities, such as: (i) rents and royalties; (ii) product sales through our supply chain as well as an allocation of supply chain income based on the business units’ respective systemwide sales; (iii) franchise fees; (iv) corporate restaurants; and (v) business-unit-related general and administrative expenses. The business units exclude the effect of consolidating VIEs, consistent with how the chief decision maker views and evaluates the respective business units’ results.
	Corporate services. Corporate services comprises services to support the Canadian and U.S. business units, including: (i) general and administrative expenses; (ii) manufacturing income, and to a much lesser extent, manufacturing sales to third parties; and (iii) income related to our distribution services, including the timing of variances arising primarily from commodity costs and the related effect on pricing, which generally reverse within a year, associated with our supply chain management. Our supply chain management involves securing a stable source of supply, which is intended to provide our restaurant owners with consistent, predictable pricing. Many of these products are typically priced based on a fixed-dollar mark-up and can relate to a pricing period which may extend beyond a quarter. Corporate services also includes the results of our International operations, which are currently not significant.
	Previously, the results of manufacturing activities and distribution services were included within the respective geographic segment where the facility was located. Additionally, we have revised the allocation of shared restaurant services, such as restaurant technologies and operations standards, between the Canadian and U.S. business units.
	The Company has reclassified the segment data for the prior period to conform to the current period’s presentation.
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Revenues(1)
	Canada	$	676,006		$	672,684		$	1,927,361		$	1,923,928
	U.S.	47,019			39,254			132,687			120,837
	Corporate services	3,414			2,933			12,743			11,955
	Total reportable segments	726,439			714,871			2,072,791			2,056,720
	VIEs	98,914			87,169			284,238			252,185
	Total	$	825,353		$	802,040		$	2,357,029		$	2,308,905
	Operating Income (Loss)
	Canada	$	179,597		$	171,990		$	500,178		$	484,576
	U.S.(2)	2,717			1,458			6,214			7,213
	Corporate services	(14,325		)	(13,000		)	(26,414		)	(42,902		)
	Total reportable segments	167,989			160,448			479,978			448,887
	VIEs(2)	1,792			1,776			4,378			5,076
	Corporate reorganization expenses	(953		)	(8,565		)	(11,032		)	(9,842		)
	Consolidated Operating Income	168,828			153,659			473,324			444,121
	Interest, Net	(8,487		)	(7,749		)	(24,353		)	(22,863		)
	Income before income taxes	$	160,341		$	145,910		$	448,971		$	421,258
	________________
	(1)	There are no inter-segment revenues included in the above table.
	(2)	The Company recognized an impairment charge of $2.9 million in the third quarter and year-to-date period of 2013 (third quarter of fiscal 2012: nil; year-to-date period of 2012 $(0.4) million) related to certain underperforming markets in the U.S., $2.5 million of which is recognized in our U.S. segment (third quarter of 2012: nil; year-to-date period of 2012: $(0.4) million), remainder recognized in VIEs.
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Capital expenditures
	Canada	$	30,275		$	27,462		$	90,696		$	70,608
	U.S.	8,913			15,827			32,059			34,516
	Corporate services	5,266			2,895			9,971			7,688
	Total reportable segments	$	44,454		$	46,184		$	132,726		$	112,812
	The following table provides a reconciliation of reportable segment Property and equipment, net and Total assets to consolidated Property and equipment, net and consolidated Total assets, respectively:
		As at
		September 29,			December 30,
		2013			2012
	Total Property and equipment, net
	Canada(1)	$	962,600		$	915,733
	U.S.(1)	398,123			378,457
	Corporate services(2)	173,259			184,938
	Total reportable segments	1,533,982			1,479,128
	VIEs	81,898			74,180
	Consolidated Property and equipment, net	$	1,615,880		$	1,553,308
	Total Assets
	Canada	$	1,246,847		$	1,175,552
	U.S.	428,247			400,231
	Corporate services	278,880			281,043
	Total reportable segments	1,953,974			1,856,826
	VIEs	148,153			139,462
	Unallocated assets(3)	163,625			287,891
	Consolidated Total assets	$	2,265,752		$	2,284,179
	_______________
	(1)	Includes primarily restaurant-related assets such as land, building and leasehold improvements.
	(2)	Includes property and equipment related to distribution services, manufacturing activities, and other corporate assets.
	(3)	Includes Cash and cash equivalents, Restricted cash and cash equivalents, Deferred income taxes and Prepaids, except as related to VIEs.
	Consolidated Sales and Cost of sales comprise the following:
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Sales
	Distribution sales	$	473,641		$	475,243		$	1,373,389		$	1,386,245
Company-operated restaurant sales	6,090			7,856			18,567			20,455
Sales from VIEs	96,049			85,442			276,273			248,915
Total Sales	$	575,780		$	568,541		$	1,668,229		$	1,655,615
	Third quarter ended						Year-to-date period ended
	September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
Cost of sales
Distribution cost of sales	$	411,290		$	414,439		$	1,185,862		$	1,214,611
Company-operated restaurant cost of sales	6,207			8,042			19,830			21,819
Cost of sales from VIEs	84,359			75,136			246,610			219,007
Total Cost of sales	$	501,856		$	497,617		$	1,452,302		$	1,455,437

Subsequent_Events_Notes

Subsequent Events (Notes)	9 Months Ended
	Sep. 29, 2013
Subsequent Events [Abstract]	'
Subsequent Events [Text Block]	'
	SUBSEQUENT EVENTS
	On October 4, 2013, we entered into an additional, 364-day Revolving Bank Facility (the “2013 Revolving Bank Facility”), which will mature on October 3, 2014. The 2013 Revolving Bank Facility provides for up to $400.0 million in revolving credit available at the request of the Company. The Company has the right to request an increase in the commitments by an aggregate of up to $400.0 million, provided that no default has occurred and is continuing, and further provided that such amount shall be permanently reduced by an amount equal to 100% of the net cash proceeds raised from any debt issuance by the Company, up to a maximum of $400.0 million. No lender shall be required to increase any of its own lending commitment under the increased commitment facility without consenting to such increase. The 2013 Revolving Bank Facility is available for general corporate purposes, including the purchase by the Company of its common shares under any normal course or substantial issuer bid, by private agreement, or otherwise, or other cash distribution to shareholders, in each case made in compliance with applicable securities laws and the requirements of the TSX. The 2013 Revolving Bank Facility contains various representations, warranties and covenants, which are substantially similar to those set forth in our existing revolving bank facility.

Summary_Of_Significant_Account1

Summary Of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 29, 2013
Accounting Policies [Abstract]	'
Description of Business	'
	Description of business
	Tim Hortons Inc. is a corporation governed by the Canada Business Corporations Act. References herein to “Tim Hortons” or the “Company” refer to Tim Hortons Inc. and its subsidiaries. The Company’s principal business is the development and franchising of quick service restaurants primarily in Canada and the U.S., that serve premium coffee, hot and cold specialty drinks (including lattes, cappuccinos and espresso shots), specialty teas and fruit smoothies, fresh baked goods, grilled Panini and classic sandwiches, wraps, soups, prepared foods and other food products. As the franchisor, we collect royalty revenue from franchised restaurant sales. The Company also controls the real estate underlying a substantial majority of the system restaurants, which generates another source of revenue. In addition, the Company has vertically integrated manufacturing, warehouse and distribution operations which supply a significant portion of our system restaurants with coffee and other beverages, non-perishable food, supplies, packaging and equipment.
Basis of Presentation and Principles of Consolidation	'
	Basis of presentation and principles of consolidation
	The Company prepares its financial statements in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). In the opinion of management, the accompanying Condensed Consolidated Financial Statements contain all adjustments (all of which are normal and recurring in nature) necessary to state fairly the Company’s financial position as at September 29, 2013, and the results of operations, comprehensive income and cash flows for the third quarters ended September 29, 2013 and September 30, 2012. These Condensed Consolidated Financial Statements should be read in conjunction with the audited 2012 Consolidated Financial Statements which are contained in the Company’s Annual Report on Form 10-K for the year ended December 30, 2012 filed with the SEC and the CSA on February 21, 2013. The December 30, 2012 Condensed Consolidated Balance Sheet included herein was derived from the audited 2012 Consolidated Financial Statements, but does not include all of the year-end disclosures required by U.S. GAAP.
	The Condensed Consolidated Financial Statements include the results and balances of Tim Hortons Inc., its wholly-owned subsidiaries and certain entities which the Company consolidates as variable interest entities (“VIEs”) (see note 13). Intercompany accounts and transactions among consolidated entities have been eliminated upon consolidation. Investments in non-consolidated affiliates over which the Company exercises significant influence, but for which the Company is not the primary beneficiary and does not have control, are accounted for using the equity method. The Company’s share of the earnings or losses of these non-consolidated affiliates is included in Equity income, which is included as part of operating income because these investments are operating ventures closely integrated into the Company’s business operations.
Accounting Changes - New Accounting Standards	'
	Accounting changes – new accounting standards
	In the first quarter of fiscal 2013, we prospectively adopted Accounting Standards Update No. 2013-02 – Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income, which requires additional disclosure of significant reclassifications out of comprehensive income into net income, if the amount is required to be reclassified in its entirety (see Condensed Consolidated Statement of Equity and note 9).

Summary_Of_Significant_Account2

Summary Of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 29, 2013
Accounting Policies [Abstract]	'
Franchised Locations and System Activity	'
	The following table outlines the Company’s systemwide restaurant count and activity:
		Third quarter ended				Year-to-date period ended
		September 29, 2013		September 30, 2012		September 29, 2013		September 30, 2012
	Systemwide Restaurant Count
	Franchised restaurants in operation – beginning of period	4,284		4,050		4,242		3,996
	Restaurants opened	51		72		111		140
	Restaurants closed	(5	)	(6	)	(27	)	(18	)
	Net transfers within the franchised system	2		(1	)	6		(3	)
	Franchised restaurants in operation – end of period	4,332		4,115		4,332		4,115
	Company-operated restaurants – end of period	18		23		18		23
	Total systemwide restaurants – end of period(1)	4,350		4,138		4,350		4,138
	% of restaurants franchised – end of period	99.6	%	99.4	%	99.6	%	99.4	%
	________________
	(1)	Includes various types of standard and non-standard restaurant formats in Canada, the U.S. and the Gulf Cooperation Council (“GCC”) with differing restaurant sizes and menu offerings as well as self-serve kiosks, which serve primarily coffee products and a limited product selection. Collectively, the Company refers to all of these restaurants and kiosks as “systemwide restaurants.”

Corporate_Reorganization_Expen1

Corporate Reorganization Expenses (Tables)	9 Months Ended
	Sep. 29, 2013
Restructuring and Related Activities [Abstract]	'
Corporate Reorganization Expenses	'
	The Company completed the realignment of roles and responsibilities under its new organizational structure at the end of the first quarter of fiscal 2013, and incurred the following expenses, as set forth in the table below:
		Third quarter ended						Year-to-date period ended
		September 29,			September 30,			September 29,			September 30,
		2013			2012			2013			2012
	Termination costs	$	—		$	4,255		$	6,632		$	4,255
	Professional fees and other	—			2,079			2,543			3,356
	CEO transition costs	953			2,231			1,857			2,231
	Total Corporate reorganization expenses	$	953		$	8,565		$	11,032		$	9,842
Accrued Reorganization Expenses	'
		Termination			Professional			CEO transition			Total
		costs			fees and other			costs
	Cost incurred during fiscal 2012	$	9,016		$	7,602		$	2,256		$	18,874
	Paid during fiscal 2012	(1,458		)	(3,775		)	(411		)	(5,644		)
	Accrued as at December 30, 2012	7,558			3,827			1,845			13,230
	Cost incurred during fiscal 2013 to-date	6,632			2,543			1,857			11,032
	Paid during fiscal 2013 to-date	(12,354		)	(6,141		)	(210		)	(18,705		)
	Accrued as at September 29, 2013(1)	$	1,836		$	229		$	3,492		$	5,557
	_____________
	(1)	Of the total accrual, $4.9 million is recognized in Accounts Payable (December 30, 2012: $12.4 million).

Earnings_Per_Common_Share_Attr1

Earnings Per Common Share Attributable to Tim Hortons Inc. (Tables)	9 Months Ended
	Sep. 29, 2013
Earnings Per Share [Abstract]	'
Computations of Basic and Diluted Earnings Per Common Share	'
		Third quarter ended				Year-to-date period ended
		September 29,		September 30, 2012		September 29,		September 30, 2012
		2013				2013
	Net income attributable to Tim Hortons Inc.	$	113,863	$	105,698	$	323,770	$	302,544
	Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	150,342		154,478		152,379		155,607
	Dilutive impact of RSUs(1)	264		304		285		329
	Dilutive impact of stock options with tandem SARs(2)	258		285		255		311
	Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	150,864		155,067		152,919		156,247
	Basic earnings per common share attributable to Tim Hortons Inc.	$	0.76	$	0.68	$	2.12	$	1.94
	Diluted earnings per common share attributable to Tim Hortons Inc.	$	0.75	$	0.68	$	2.12	$	1.94
	________________
	(1)	Restricted stock units (“RSUs”).
	(2)	Stock appreciation rights (“SARs”).

Notes_Receivable_Net_Tables

Notes Receivable, Net (Tables)	9 Months Ended
	Sep. 29, 2013
Receivables [Abstract]	'
Notes Receivable by Segment	'
		As at
		September 29, 2013								December 30, 2012
		Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Franchise Incentive Program (“FIP”) notes(1)	$	18,806	$	(13,466	)	$	5,340		$	20,235	$	(14,441	)	$	5,794
	Other notes receivable(3)	8,567		—			8,567			4,773		—			4,773
	Notes receivable	$	27,373	$	(13,466	)	13,907			$	25,008	$	(14,441	)	10,567
	Allowance						(2,165		)						(1,790		)
	Notes receivable, net						$	11,742							$	8,777
	Current portion, net						$	6,565							$	7,531
	Long-term portion, net						$	5,177							$	1,246
Notes Receivable by Class and Aging	'
		As at
		September 29, 2013								December 30, 2012
	Class and Aging	Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Current status (FIP notes and other)	$	10,283	$	(1,917	)	$	8,366		$	6,969	$	(1,269	)	$	5,700
	Past-due status < 90 days (FIP notes)	—		—			—			407		(407		)	—
	Past-due status > 90 days (FIP notes)	17,090		(11,549		)	5,541			17,632		(12,765		)	4,867
	Notes receivable	$	27,373	$	(13,466	)	$	13,907		$	25,008	$	(14,441	)	$	10,567
	Allowance						(2,165		)						(1,790		)
	Notes receivable, net						$	11,742							$	8,777
	________________
	(1)	The Company has outstanding FIP arrangements with certain U.S. restaurant owners, which generally provided interest-free financing for the purchase of certain restaurant equipment, furniture, trade fixtures and signage.
	(2)	The notes payable to the Company by VIEs are eliminated on consolidation, which reduces the Notes receivable, net recognized on the Condensed Consolidated Balance Sheet (see note 13).
	(3)	Relates primarily to notes issued to vendors in conjunction with the financing of a property sale, and on various equipment and other financing programs.

Inventories_and_Other_Net_Tabl

Inventories and Other, Net (Tables)	9 Months Ended
	Sep. 29, 2013
Inventory Disclosure [Abstract]	'
Inventories and Other, Net	'
		As at
		September 29,			December 30,
		2013			2012
	Raw materials	$	27,745		$	19,941
	Finished goods	76,180			75,660
		103,925			95,601
	Inventory obsolescence provision	(920		)	(1,015		)
	Inventories, net	103,005			94,586
	Prepaids and other	8,925			12,414
	Total Inventories and other, net	$	111,930		$	107,000

Accounts_Payable_Tim_Card_Obli1

Accounts Payable, Tim Card Obligation and Other, and Other Long-Term Liabilities (Tables)	9 Months Ended
	Sep. 29, 2013
Payables and Accruals [Abstract]	'
Accounts Payable	'
		As at
		September 29,		December 30,
		2013		2012
	Accounts payable	$	128,334	$	126,312
	Construction holdbacks and accruals	46,906		31,008
	Corporate reorganization accrual (note 2)	4,862		12,442
	Total Accounts payable	$	180,102	$	169,762
Tim Card Obligation and Other	'
		As at
		September 29,		December 30,
		2013		2012
	Tim Card obligation	$	104,682	$	159,745
	Contingent rent expense accrual	9,645		9,962
	Maidstone Bakeries supply contract deferred liability	7,553		7,929
	Other accrued liabilities(1)	29,117		20,235
	Total Accrued liabilities, Other	$	150,997	$	197,871
	________________
	(1)	Includes deferred revenues, deposits, and various equipment and other accruals.
Other Long-Term Liabilities	'
		As at
		September 29,		December 30,
		2013		2012
	Accrued rent leveling liability	$	30,875	$	29,244
	Uncertain tax position liability(1)	32,862		28,610
	Stock-based compensation liabilities (note 12)	23,867		17,479
	Maidstone Bakeries supply contract deferred liability	9,781		15,352
	Other accrued long-term liabilities(2)	18,367		18,929
	Total Other long-term liabilities	$	115,752	$	109,614
	________________
	(1)	Includes accrued interest.
	(2)	Includes deferred revenues and various other accruals.

Fair_Values_Tables

Fair Values (Tables)	9 Months Ended
	Sep. 29, 2013
Fair Value Disclosures [Abstract]	'
Fair Value of Derivative Instruments on Condensed Consolidated Balance Sheet	'
	Financial assets and liabilities measured at fair value
		As at
		September 29, 2013				December 30, 2012
		Fair value	Fair value			Fair value		Fair value
		hierarchy	asset			hierarchy		asset
			(liability)(1)					(liability)(1)
	Derivatives
	Forward currency contracts(2)	Level 2	$	1,320		Level 2		$	(2,014	)
	Interest rate swap(3)	Level 2	11			n/a		—
	2013 Interest rate forwards(4)	Level 2	(7,235		)	n/a		—
	Total return swaps (“TRS”)(5)	Level 2	18,541			Level 2		7,504
	Total Derivatives		$	12,637				$	5,490
	________________
	(1)	The Company values its derivatives using valuations that are calibrated to the initial trade prices. Subsequent valuations are based on observable inputs to the valuation model.
	(2)	The fair value of forward currency contracts is determined using prevailing exchange rates.
	(3)	The fair value is estimated using discounted cash flows and market-based observable inputs, including interest rate yield curves and discount rates.
	(4)	Interest rate forwards are valued using a regression analysis that considers the respective Government of Canada bond yield and over-the-counter interest rates representing the yield for lending securities against cash, also known as repo rates. The regression analysis includes using a hypothetical derivative approach for both prospective and retrospective effectiveness assessments.
	(5)	The fair value of the TRS is determined using the Company’s common share closing price on the last business day of the fiscal period, as quoted on the Toronto Stock Exchange (“TSX”).
Fair Value and Carrying Value of Other Financial Assets and Liabilities	'
	The following table summarizes the fair value and carrying value of other financial assets and liabilities that are not recognized at fair value on a recurring basis on the Condensed Consolidated Balance Sheet:
		As at
		September 29, 2013								December 30, 2012
		Fair value	Fair value			Carrying				Fair value	Fair value			Carrying
		hierarchy	asset			value				hierarchy	asset			value
			(liability)								(liability)
	Bearer deposit notes(1)	Level 2	$	41,403		$	41,403			Level 2	$	41,403		$	41,403
	Notes receivable, net(2)	Level 3	$	11,742		$	11,742			Level 3	$	8,777		$	8,777
	Senior unsecured notes, series 1(3)	Level 2	$	(313,653	)	$	(301,283	)		Level 2	$	(325,857	)	$	(301,544	)
	Advertising fund term debt(4)	Level 3	$	(50,446	)	$	(50,446	)		Level 3	$	(56,500	)	$	(56,500	)
	Other debt(5)	Level 3	$	(124,687	)	$	(68,825	)		Level 3	$	(125,000	)	$	(60,223	)
	________________
	(1)	The Company holds these notes as collateral to reduce the carrying costs of the TRS. The interest rate on these notes resets every 90 days; therefore, the fair value of these notes, using a market approach, approximates the carrying value.
	(2)	Management generally estimates the current value of notes receivable, using a cost approach, based primarily on the estimated depreciated replacement cost of the underlying equipment held as collateral.
	(3)	The fair value of the senior unsecured notes, using a market approach, is based on publicly disclosed trades between arm’s length institutions as documented on Bloomberg LP.
	(4)	Management estimates the fair value of this variable rate debt using a market approach, based on prevailing interest rates plus an applicable margin.
	(5)	Management estimates the fair value of its Other debt, primarily consisting of contributions received related to the construction costs of certain restaurants, using an income approach, by discounting future cash flows using a Company risk-adjusted rate over the remaining term of the debt.

Derivatives_Tables

Derivatives (Tables)	9 Months Ended
	Sep. 29, 2013
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Summary of Fair Value of Derivative Instruments on Consolidated Balance Sheet	'
		As at
		September 29, 2013													December 30, 2012
		Asset				Liability				Net				Classification on	Asset			Liability			Net			Classification on
										asset				Condensed							asset			Condensed
										(liability)				Consolidated							(liability)			Consolidated
														Balance Sheet										Balance Sheet
	Derivatives designated as cash flow hedging instruments
	Forward currency contracts(1)	$	2,317			$	(1,068	)		$	1,249			Accounts receivable, net	$	494		$	(2,315	)	$	(1,821	)	Accounts payable, net
	Interest rate swap(2)	$	11			$	—			$	11			Other assets	$	—		$	—		$	—		n/a
	2013 Interest rate forwards(3)	$	—			$	(7,235	)		$	(7,235	)		Accounts payable, net	$	—		$	—		$	—		n/a
	Derivatives not designated as hedging instruments
	TRS(4)	$	18,541			$	—			$	18,541			Other assets	$	8,614		$	(1,110	)	$	7,504		Other assets
	Forward currency contracts(1)	$	71			$	—			$	71			Accounts receivable, net	$	5		$	(198	)	$	(193	)	Accounts payable, net
	________________
	(1)	Notional value as at September 29, 2013 of $151.9 million (December 30, 2012: $195.1 million), with maturities ranging between October 2013 and December 2014; no associated cash collateral.
	(2)	Notional value as at September 29, 2013 of $31.3 million (December 30, 2012: nil), with maturities through fiscal 2019; no associated cash collateral.
	(3)	Notional value as at September 29, 2013 of $498.0 million (December 30, 2012: nil), with maturities in December 2013; no associated cash collateral.
	(4)	The notional value and associated cash collateral, in the form of bearer deposit notes (see note 8), was $41.4 million as at September 29, 2013 (December 30, 2012: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2019.
Summary of Effect of Derivative Instruments on Consolidated Statement of Comprehensive Income	'
				Third quarter ended September 29, 2013											Third quarter ended September 30, 2012
	Derivatives designated as cash flow	Classification on		Amount of				Amount of net				Total effect			Amount of			Amount of net			Total effect
	hedging instruments(1)	Condensed		gain (loss)				(gain) loss				on OCI(2)			gain (loss)			(gain) loss			on OCI(2)
		Consolidated		recognized				reclassified							recognized			reclassified
		Statement of		in OCI(2)				to earnings							in OCI(2)			to earnings
		Operations
	Forward currency contracts	Cost of sales		$	(3,368	)		$	(2,300	)		$	(5,668	)	$	(5,717	)	$	302		$	(5,415	)
	Interest rate swap(3)	Interest (expense)		(83		)		59				(24		)	—			—			—
	2010 Interest rate forwards(4)	Interest (expense)		—				173				173			—			172			172
	2013 Interest rate forwards(5)	n/a		(7,235		)		—				(7,235		)	—			—			—
	Total			(10,686		)		(2,068		)		(12,754		)	(5,717		)	474			(5,243		)
	Income tax effect	Income taxes		915				594				1,509			1,569			(125		)	1,444
	Net of income taxes			$	(9,771	)		$	(1,474	)		$	(11,245	)	$	(4,148	)	$	349		$	(3,799	)
				Year-to-date period ended September 29, 2013											Year-to-date period ended September 30, 2012
	Derivatives designated as cash flow	Classification on		Amount of				Amount of net				Total effect			Amount of			Amount of net			Total effect
	hedging instruments(1)	Condensed		gain (loss)				(gain) loss				on OCI(2)			gain (loss)			(gain) loss			on OCI(2)
		Consolidated		recognized				reclassified							recognized			reclassified
		Statement of		in OCI(2)				to earnings							in OCI(2)			to earnings
		Operations
	Forward currency contracts	Cost of sales		$	4,756			$	(1,685	)		$	3,071		$	(7,106	)	$	(1,992	)	$	(9,098	)
	Interest rate swap(3)	Interest (expense)		(128		)		139				11			—			—			—
	2010 Interest rate forwards(4)	Interest (expense)		—				519				519			—			518			518
	2013 Interest rate forwards(5)	n/a		(7,235		)		—				(7,235		)	—			—			—
	Total			(2,607		)		(1,027		)		(3,634		)	(7,106		)	(1,474		)	(8,580		)
	Income tax effect	Income taxes		(1,226		)		410				(816		)	2,011			384			2,395
	Net of income taxes			$	(3,833	)		$	(617	)		$	(4,450	)	$	(5,095	)	$	(1,090	)	$	(6,185	)
	________________
	(1)	Excludes amounts related to ineffectiveness, as they were not significant.
	(2)	Other comprehensive income (“OCI”).
	(3)	In February 2013, the Tim Hortons Advertising and Promotion Fund (Canada) Inc. (“Ad Fund”) entered into an amortizing interest rate swap to fix a portion of the interest expense on its term debt.
	(4)	The Company entered into and settled interest rate forwards in fiscal 2010 relating to the Company’s outstanding term debt.
	(5)	The Company entered into interest rate forwards during the third quarter of fiscal 2013 in anticipation of the Company obtaining longer-term financing in the fourth quarter of 2013, barring unforeseen market conditions and subject to the negotiation and execution of agreements.
Summary of (Gain) Loss on Derivatives Not Designated as Hedging Instruments	'
	The following table summarizes the (gain) loss on derivatives not designated as hedging instruments:
		Classification on		Third quarter ended								Year-to-date period ended
		Condensed Consolidated
		Statement of Operations		September 29,				September 30, 2012				September 29,			September 30, 2012
				2013								2013
	TRS	General and administrative expenses		$	(2,802	)		$	2,523			$	(11,037	)	$	(889	)
	Forward currency contracts	Cost of sales		85				315				(264		)	1,274
	Total (gain) loss, net			$	(2,717	)		$	2,838			$	(11,301	)	$	385

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 29, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock Based Compensation Expenses Included in General and Administrative Expenses	'
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013		September 30, 2012
	RSUs	$	1,510		$	2,362		$	5,090	$	8,152
	Stock options and tandem SARs	2,573			(1,416		)	9,912		3,634
	DSUs(1)	514			(93		)	2,130		936
	Total stock-based compensation expense(2)	$	4,597		$	853		$	17,132	$	12,722
	________________
	(1)	Deferred share units (“DSUs”).
	(2)	Generally included in General and administrative expenses.
Summary of Restricted Stock Units Activity	'
	The following table is a summary of activity for RSUs granted to employees under the Company’s 2006 and 2012 Stock Incentive Plans, for the periods set forth below:
		Restricted Stock		Weighted
		Units		Average Grant
				Value per Unit
		(in thousands)		(in dollars)
	Balance as at January 1, 2012	306		$	40.91
	Granted	192		54.49
	Dividend equivalent rights	6		50.3
	Vested and settled(1)	(160	)	36.72
	Forfeited	(32	)	46.35
	Balance as at December 30, 2012	312		$	50.91
	Granted	159		56.69
	Dividend equivalent rights	5		55
	Vested and settled(1)	(44	)	51.39
	Forfeited	(19	)	52.03
	Balance as at September 29, 2013	413		$	53.08
	________________
	(1)	Generally settled with common shares from the TDL RSU Employee Benefit Plan Trust (“Trust”).
Stock Option with Tandem SAR Awards Granted to Officers	'
		Stock Options  with SARs		Weighted Average
				Exercise Price
		(in thousands)		(in dollars)
	Balance as at January 1, 2012	1,182		$	36.05
	Granted	254		54.86
	Exercised(1)	(218	)	31.64
	Forfeited	(46	)	41.66
	Balance as at December 30, 2012	1,172		$	40.73
	Granted	360		57.84
	Exercised(1)	(256	)	35.85
	Forfeited	(10	)	52.38
	Balance as at September 29, 2013	1,266		$	46.49
	________________
	(1)	Total cash settlement, net of applicable withholding taxes, of $3.8 million of SARs in the year-to-date period ended September 29, 2013 (year-to-date period fiscal 2012: 130,000 units for $2.1 million). The associated options were cancelled.

Variable_Interest_Entities_Tab

Variable Interest Entities (Tables)	9 Months Ended
	Sep. 29, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Summary of Contributions to the Canadian and U.S. Advertising Funds	'
	Company contributions to the Canadian and U.S. advertising funds consisted of the following:
		Third quarter ended				Year-to-date period ended
		September 29, 2013		September 30, 2012		September 29, 2013		September 30, 2012
	Company contributions	$	2,651	$	2,651	$	8,163	$	7,972
	Contributions from consolidated non-owned restaurants	3,576		3,169		10,301		9,232
	Total Company contributions	$	6,227	$	5,820	$	18,464	$	17,204
Schedule of Revenues and Expenses of Variable Interest Entities	'
	The revenues and expenses associated with the Company’s consolidated Non-owned restaurants and advertising funds presented on a gross basis, prior to consolidation adjustments, are as follows:
		Third quarter ended
		September 29, 2013						September 30, 2012
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs		fund VIEs		VIEs		VIEs		fund VIEs		VIEs
	Sales	$	96,049	$	—	$	96,049	$	85,442	$	—	$	85,442
	Advertising levies(1)	—		2,865		2,865		—		1,727		1,727
	Total revenues	96,049		2,865		98,914		85,442		1,727		87,169
	Cost of sales(2)	94,302		—		94,302		83,926		—		83,926
	Operating expenses(1)	—		2,379		2,379		—		1,467		1,467
	Asset impairment(3)	441		—		441		—		—		—
	Operating income	1,306		486		1,792		1,516		260		1,776
	Interest expense	—		486		486		—		260		260
	Income before taxes	1,306		—		1,306		1,516		—		1,516
	Income taxes	214		—		214		260		—		260
	Net income attributable to non-controlling interests	$	1,092	$	—	$	1,092	$	1,256	$	—	$	1,256
		Year-to-date period ended
		29-Sep-13						30-Sep-12
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs		fund VIEs		VIEs		VIEs		fund VIEs		VIEs
	Sales	$	276,273	$	—	$	276,273	$	248,915	$	—	$	248,915
	Advertising levies(1)	—		7,965		7,965		—		3,270		3,270
	Total revenues	276,273		7,965		284,238		248,915		3,270		252,185
	Cost of sales(2)	272,648		—		272,648		244,580		—		244,580
	Operating expenses(1)	—		6,771		6,771		—		2,529		2,529
	Asset impairment(3)	441		—		441		—		—		—
	Operating income	3,184		1,194		4,378		4,335		741		5,076
	Interest expense	—		1,194		1,194		—		741		741
	Income before taxes	3,184		—		3,184		4,335		—		4,335
	Income taxes	514		—		514		709		—		709
	Net income attributable to non-controlling interests	$	2,670	$	—	$	2,670	$	3,626	$	—	$	3,626
	________________
	(1)	Generally, the advertising levies that are not related to the Expanded Menu Board Program are netted with advertising and marketing expenses incurred by the advertising funds in operating expenses, as these contributions are designated for specific purposes. The Company acts as an agent with regard to these contributions.
	(2)	Includes rents, royalties, advertising expenses and product purchases from the Company which are eliminated upon the consolidation of these VIEs.
	(3)	The Company recognized an impairment charge in the third quarter of 2013 related to certain underperforming markets in the U.S. (see note 14).
Schedule of Assets and Liabilities of Variable Interest Entities	'
	The assets and liabilities associated with the Company’s consolidated Non-owned restaurants and advertising funds presented on a gross basis, prior to consolidation adjustments, are as follows:
		As at
		September 29, 2013				December 30, 2012
		Restaurant		Advertising		Restaurant		Advertising
		VIEs		fund VIEs		VIEs		fund VIEs
	Cash and cash equivalents	$	8,299	$	—	$	10,851	$	—
	Advertising fund restricted assets – current	—		48,722		—		45,337
	Other current assets	7,355		—		6,770		—
	Property and equipment, net	19,957		65,515		19,536		57,925
	Other long-term assets	57		1,816		572		2,095
	Total assets	$	35,668	$	116,053	$	37,729	$	105,357
	Notes payable to Tim Hortons Inc. – current(1)	$	12,321	$	—	$	13,637	$	—
	Advertising fund liabilities – current	—		63,672		—		44,893
	Other current liabilities (2)	11,934		8,345		14,548		9,919
	Notes payable to Tim Hortons Inc. – long-term(1)	1,145		—		804		—
	Long-term debt(2)	—		42,375		—		46,849
	Other long-term liabilities	9,240		1,661		5,887		3,696
	Total liabilities	34,640		116,053		34,876		105,357
	Equity of VIEs	1,028		—		2,853		—
	Total liabilities and equity	$	35,668	$	116,053	$	37,729	$	105,357
	________________
	(1)	Various assets and liabilities are eliminated upon the consolidation of these VIEs, the most significant of which are the FIP Notes payable to the Company, which reduces the Notes receivable, net reported on the Condensed Consolidated Balance Sheet (see note 5).
	(2)	Includes $50.4 million of debt relating to the Expanded Menu Board Program (December 30, 2012: $56.5 million), of which $8.1 million is recognized in Other current liabilities (December 30, 2012: $9.7 million) with the remainder recognized as Long-term debt.

Segment_Reporting_Tables

Segment Reporting (Tables)	9 Months Ended
	Sep. 29, 2013
Segment Reporting [Abstract]	'
Information on Reportable Segments	'
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Revenues(1)
	Canada	$	676,006		$	672,684		$	1,927,361		$	1,923,928
	U.S.	47,019			39,254			132,687			120,837
	Corporate services	3,414			2,933			12,743			11,955
	Total reportable segments	726,439			714,871			2,072,791			2,056,720
	VIEs	98,914			87,169			284,238			252,185
	Total	$	825,353		$	802,040		$	2,357,029		$	2,308,905
	Operating Income (Loss)
	Canada	$	179,597		$	171,990		$	500,178		$	484,576
	U.S.(2)	2,717			1,458			6,214			7,213
	Corporate services	(14,325		)	(13,000		)	(26,414		)	(42,902		)
	Total reportable segments	167,989			160,448			479,978			448,887
	VIEs(2)	1,792			1,776			4,378			5,076
	Corporate reorganization expenses	(953		)	(8,565		)	(11,032		)	(9,842		)
	Consolidated Operating Income	168,828			153,659			473,324			444,121
	Interest, Net	(8,487		)	(7,749		)	(24,353		)	(22,863		)
	Income before income taxes	$	160,341		$	145,910		$	448,971		$	421,258
	________________
	(1)	There are no inter-segment revenues included in the above table.
	(2)	The Company recognized an impairment charge of $2.9 million in the third quarter and year-to-date period of 2013 (third quarter of fiscal 2012: nil; year-to-date period of 2012 $(0.4) million) related to certain underperforming markets in the U.S., $2.5 million of which is recognized in our U.S. segment (third quarter of 2012: nil; year-to-date period of 2012: $(0.4) million), remainder recognized in VIEs.
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Capital expenditures
	Canada	$	30,275		$	27,462		$	90,696		$	70,608
	U.S.	8,913			15,827			32,059			34,516
	Corporate services	5,266			2,895			9,971			7,688
	Total reportable segments	$	44,454		$	46,184		$	132,726		$	112,812
Reconciliation of Total Reportable Segment Property and Equipment and Total Assets	'
	The following table provides a reconciliation of reportable segment Property and equipment, net and Total assets to consolidated Property and equipment, net and consolidated Total assets, respectively:
		As at
		September 29,			December 30,
		2013			2012
	Total Property and equipment, net
	Canada(1)	$	962,600		$	915,733
	U.S.(1)	398,123			378,457
	Corporate services(2)	173,259			184,938
	Total reportable segments	1,533,982			1,479,128
	VIEs	81,898			74,180
	Consolidated Property and equipment, net	$	1,615,880		$	1,553,308
	Total Assets
	Canada	$	1,246,847		$	1,175,552
	U.S.	428,247			400,231
	Corporate services	278,880			281,043
	Total reportable segments	1,953,974			1,856,826
	VIEs	148,153			139,462
	Unallocated assets(3)	163,625			287,891
	Consolidated Total assets	$	2,265,752		$	2,284,179
	_______________
	(1)	Includes primarily restaurant-related assets such as land, building and leasehold improvements.
	(2)	Includes property and equipment related to distribution services, manufacturing activities, and other corporate assets.
	(3)	Includes Cash and cash equivalents, Restricted cash and cash equivalents, Deferred income taxes and Prepaids, except as related to VIEs.
Consolidated Sales and Cost of Sales Information	'
	.
	Consolidated Sales and Cost of sales comprise the following:
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Sales
	Distribution sales	$	473,641		$	475,243		$	1,373,389		$	1,386,245
	Company-operated restaurant sales	6,090			7,856			18,567			20,455
	Sales from VIEs	96,049			85,442			276,273			248,915
	Total Sales	$	575,780		$	568,541		$	1,668,229		$	1,655,615
		Third quarter ended						Year-to-date period ended
		September 29, 2013			September 30, 2012			September 29, 2013			September 30, 2012
	Cost of sales
	Distribution cost of sales	$	411,290		$	414,439		$	1,185,862		$	1,214,611
	Company-operated restaurant cost of sales	6,207			8,042			19,830			21,819
	Cost of sales from VIEs	84,359			75,136			246,610			219,007
	Total Cost of sales	$	501,856		$	497,617		$	1,452,302		$	1,455,437

Franchised_Locations_and_Syste

Franchised Locations and System Activity (Detail)	3 Months Ended				9 Months Ended
	Sep. 29, 2013		Sep. 30, 2012		Sep. 29, 2013		Sep. 30, 2012
	Store		Store		Store		Store
Systemwide Restaurant Count [Roll Forward]	'		'		'		'
Franchised restaurants in operation - end of period	4,350	[1]	4,138	[1]	4,350	[1]	4,138	[1]
% of restaurants franchised – end of period	99.60%		99.40%		99.60%		99.40%
Franchised	'		'		'		'
Systemwide Restaurant Count [Roll Forward]	'		'		'		'
Franchised restaurants in operation – beginning of period	4,284		4,050		4,242		3,996
Restaurants opened	51		72		111		140
Restaurants closed	-5		-6		-27		-18
Net transfers within the franchised system	2		-1		6		-3
Franchised restaurants in operation - end of period	4,332		4,115		4,332		4,115
Company Operated	'		'		'		'
Systemwide Restaurant Count [Roll Forward]	'		'		'		'
Franchised restaurants in operation - end of period	18		23		18		23
[1]	Includes various types of standard and non-standard restaurant formats in Canada, the U.S. and the Gulf Cooperation Council (“GCC”) with differing restaurant sizes and menu offerings as well as self-serve kiosks, which serve primarily coffee products and a limited product selection. Collectively, the Company refers to all of these restaurants and kiosks as “systemwide restaurants.”

Recovered_Sheet1

Summary of Significant Accounting Policies - Additional Information (Detail) (Republic Of Ireland And United Kingdom)	Sep. 29, 2013	Sep. 30, 2012
	Store	Store
Republic Of Ireland And United Kingdom	'	'
Summary Of Significant Accounting Policies [Line Items]	'	'
Excluded licensed locations from systemwide restaurant progression	256	241

Corporate_Reorganization_Expen2

Corporate Reorganization Expenses (Detail) (CAD)	3 Months Ended		9 Months Ended		12 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012	Dec. 30, 2012
Corporate Reorganization Costs And Reserve [Line Items]	'	'	'	'	'
Corporate reorganization expenses	953	8,565	11,032	9,842	18,874
Termination Costs	'	'	'	'	'
Corporate Reorganization Costs And Reserve [Line Items]	'	'	'	'	'
Corporate reorganization expenses	0	4,255	6,632	4,255	9,016
Professional Fees And Other	'	'	'	'	'
Corporate Reorganization Costs And Reserve [Line Items]	'	'	'	'	'
Corporate reorganization expenses	0	2,079	2,543	3,356	7,602
CEO Transition Cost	'	'	'	'	'
Corporate Reorganization Costs And Reserve [Line Items]	'	'	'	'	'
Corporate reorganization expenses	953	2,231	1,857	2,231	2,256

Corporate_Reorganization_Expen3

Corporate Reorganization Expenses - Additional Information (Detail) (CAD)	3 Months Ended			9 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012	Sep. 29, 2013		Sep. 30, 2012	Dec. 30, 2012
Corporate Reorganization Costs And Reserve [Line Items]	'		'	'		'	'
Restructuring accruals	5,557	[1]	'	5,557	[1]	'	13,230
Corporate reorganization expenses	953		8,565	11,032		9,842	18,874
Retention Agreement	'		'	'		'	'
Corporate Reorganization Costs And Reserve [Line Items]	'		'	'		'	'
Restructuring accruals	1,700		'	1,700		'	'
Retention Agreement | Maximum	'		'	'		'	'
Corporate Reorganization Costs And Reserve [Line Items]	'		'	'		'	'
Corporate reorganization expenses	'		'	2,800		'	'
[1]	Of the total accrual, $4.9 million is recognized in Accounts Payable (December 30, 2012: $12.4 million).

Accrued_Reorganization_Expense

Accrued Reorganization Expenses (Detail) (CAD)	3 Months Ended			9 Months Ended			12 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012	Sep. 29, 2013		Sep. 30, 2012	Dec. 30, 2012
Restructuring Cost and Reserve [Line Items]	'		'	'		'	'
Cost incurred during the period	953		8,565	11,032		9,842	18,874
Paid during the period	'		'	-18,705		'	-5,644
Accrued as at end of period	5,557	[1]	'	5,557	[1]	'	13,230
Termination Costs	'		'	'		'	'
Restructuring Cost and Reserve [Line Items]	'		'	'		'	'
Cost incurred during the period	0		4,255	6,632		4,255	9,016
Paid during the period	'		'	-12,354		'	-1,458
Accrued as at end of period	1,836	[1]	'	1,836	[1]	'	7,558
Professional Fees And Other	'		'	'		'	'
Restructuring Cost and Reserve [Line Items]	'		'	'		'	'
Cost incurred during the period	0		2,079	2,543		3,356	7,602
Paid during the period	'		'	-6,141		'	-3,775
Accrued as at end of period	229	[1]	'	229	[1]	'	3,827
CEO Transition Cost	'		'	'		'	'
Restructuring Cost and Reserve [Line Items]	'		'	'		'	'
Cost incurred during the period	953		2,231	1,857		2,231	2,256
Paid during the period	'		'	-210		'	-411
Accrued as at end of period	3,492	[1]	'	3,492	[1]	'	1,845
[1]	Of the total accrual, $4.9 million is recognized in Accounts Payable (December 30, 2012: $12.4 million).

Accrued_Reorganization_Expense1

Accrued Reorganization Expenses (Parenthetical) (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Restructuring Cost and Reserve [Line Items]	'		'
Restructuring accruals	5,557	[1]	13,230
Accounts Payable	'		'
Restructuring Cost and Reserve [Line Items]	'		'
Restructuring accruals	4,900		12,400
[1]	Of the total accrual, $4.9 million is recognized in Accounts Payable (December 30, 2012: $12.4 million).

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Effective income tax rate	28.30%	26.70%	27.30%	27.30%
Proposed adjustments by Canada Revenue Agency, including tax, penalty and interest	'	'	60	'
Deposit required for the Proposed adjustments by Canada Revenue Agency	'	'	38	'

Computations_of_Basic_and_Dilu

Computations of Basic and Diluted Earnings Per Common Share (Detail) (CAD)	3 Months Ended				9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012		Sep. 29, 2013		Sep. 30, 2012
Earnings Per Share [Abstract]	'		'		'		'
Net income attributable to Tim Hortons Inc.	113,863		105,698		323,770		302,544
Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	150,342		154,478		152,379		155,607
Dilutive impact of RSUs	264	[1]	304	[1]	285	[1]	329	[1]
Dilutive impact of stock options with tandem SARs	258	[2]	285	[2]	255	[2]	311	[2]
Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	150,864		155,067		152,919		156,247
Basic earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.76		0.68		2.12		1.94
Diluted earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.75		0.68		2.12		1.94
[1]	Restricted stock units (“RSUs”).
[2]	Stock appreciation rights (“SARs”).

Notes_Receivable_By_Segment_De

Notes Receivable By Segment (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	13,907		10,567
Allowance	-2,165		-1,790
Notes receivable, net	11,742		8,777
Current portion, net	6,565		7,531
Long-term portion, net	5,177		1,246
Gross	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	27,373		25,008
VIEs	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	-13,466	[1]	-14,441	[1]
Franchise Incentive Program ("FIP") notes	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	5,340	[2]	5,794	[2]
Franchise Incentive Program ("FIP") notes | Gross	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	18,806	[2]	20,235	[2]
Franchise Incentive Program ("FIP") notes | VIEs	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	-13,466	[1],[2]	-14,441	[1],[2]
Other	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	8,567	[3]	4,773	[3]
Other | Gross	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	8,567	[3]	4,773	[3]
Other | VIEs	'		'
Notes Receivable By Segment [Line Items]	'		'
Notes receivable	0	[1],[3]	0	[1],[3]
[1]	The notes payable to the Company by VIEs are eliminated on consolidation, which reduces the Notes receivable, net recognized on the Condensed Consolidated Balance Sheet (see note 13).
[2]	The Company has outstanding FIP arrangements with certain U.S. restaurant owners, which generally provided interest-free financing for the purchase of certain restaurant equipment, furniture, trade fixtures and signage.
[3]	Relates primarily to notes issued to vendors in conjunction with the financing of a property sale, and on various equipment and other financing programs.

Notes_Receivable_By_Class_and_

Notes Receivable By Class and Aging (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	13,907		10,567
Allowance	-2,165		-1,790
Notes receivable, net	11,742		8,777
Current Status (FIPs And Other)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	8,366		5,700
Past Due Status Less Than 90 Days (FIPs)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	0		0
Past Due Status Greater Than 90 Days (FIPs)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	5,541		4,867
Gross	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	27,373		25,008
Gross | Current Status (FIPs And Other)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	10,283		6,969
Gross | Past Due Status Less Than 90 Days (FIPs)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	0		407
Gross | Past Due Status Greater Than 90 Days (FIPs)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	17,090		17,632
VIEs	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	-13,466	[1]	-14,441	[1]
VIEs | Current Status (FIPs And Other)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	-1,917	[1]	-1,269	[1]
VIEs | Past Due Status Less Than 90 Days (FIPs)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	0	[1]	-407	[1]
VIEs | Past Due Status Greater Than 90 Days (FIPs)	'		'
Notes Receivable By Class And Aging [Line Items]	'		'
Notes receivable	-11,549	[1]	-12,765	[1]
[1]	The notes payable to the Company by VIEs are eliminated on consolidation, which reduces the Notes receivable, net recognized on the Condensed Consolidated Balance Sheet (see note 13).

Inventories_and_Other_Net_Deta

Inventories and Other Net (Detail) (CAD)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	27,745	19,941
Finished goods	76,180	75,660
Inventories, gross	103,925	95,601
Inventory obsolescence provision	-920	-1,015
Inventories, net	103,005	94,586
Prepaids and other	8,925	12,414
Total Inventories and other, net	111,930	107,000

Accounts_Payable_Detail

Accounts Payable (Detail) (CAD)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Accounts payable	128,334	126,312
Construction holdbacks and accruals	46,906	31,008
Corporate reorganization accrual (note 2)	4,862	12,442
Total Accounts payable	180,102	169,762

Tim_Card_Obligation_and_Other_

Tim Card Obligation and Other (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'		'
Tim Card obligation	104,682		159,745
Contingent rent expense accrual	9,645		9,962
Maidstone Bakeries supply contract deferred liability	7,553		7,929
Other accrued liabilities	29,117	[1]	20,235	[1]
Total Accrued liabilities, Other	150,997		197,871
[1]	Includes deferred revenues, deposits, and various equipment and other accruals.

Other_LongTerm_Liabilities_Det

Other Long-Term Liabilities (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'		'
Accrued rent leveling liability	30,875		29,244
Uncertain tax position liability	32,862	[1]	28,610	[1]
Stock-based compensation liabilities (note 12)	23,867		17,479
Maidstone Bakeries supply contract deferred liability	9,781		15,352
Other accrued long-term liabilities	18,367	[2]	18,929	[2]
Total Other long-term liabilities	115,752		109,614
[1]	Includes accrued interest.
[2]	Includes deferred revenues and various other accruals.

Fair_Value_of_Derivative_Instr

Fair Value of Derivative Instruments on Condensed Consolidated Balance Sheet (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Fair value asset (liability)	12,637	[1]	5,490	[1]
Accounts Receivable | Level 2 | Forward Currency Contracts	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Fair value asset (liability)	1,320	[1],[2]	'
Accounts Receivable | Designated as Hedging Instrument | Forward Currency Contracts	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net	1,249	[3]	'
Accounts Receivable | Not Designated as Hedging Instrument | Forward Currency Contracts	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net	71	[3]	'
Other Assets [Member] | Not Designated as Hedging Instrument | Level 2 | TRS	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net	18,541	[4]	7,504	[4]
Other Assets [Member] | Advertising Fund | Designated as Hedging Instrument | Level 2 | Interest Rate Swap | Canadian Ad Fund	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net	11	[5]	0	[5]
Accounts Payable | Level 2 | Forward Currency Contracts	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Fair value asset (liability)	'		-2,014	[1],[2]
Accounts Payable | Designated as Hedging Instrument | Forward Currency Contracts	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net	'		-1,821	[3]
Accounts Payable | Designated as Hedging Instrument | Level 2 | Interest Rate Forwards	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net	-7,235	[5]	0	[5]
Accounts Payable | Not Designated as Hedging Instrument | Forward Currency Contracts	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net	'		-193	[3]
[1]	The Company values its derivatives using valuations that are calibrated to the initial trade prices. Subsequent valuations are based on observable inputs to the valuation model.
[2]	The fair value of forward currency contracts is determined using prevailing exchange rates.
[3]	Notional value as at September 29, 2013 of $151.9 million (December 30, 2012: $195.1 million), with maturities ranging between October 2013 and December 2014; no associated cash collateral.
[4]	The notional value and associated cash collateral, in the form of bearer deposit notes (see note 8), was $41.4 million as at September 29, 2013 (December 30, 2012: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2019.
[5]	Notional value as at September 29, 2013 of $31.3 million (December 30, 2012: nil), with maturities through fiscal 2019; no associated cash collateral.

Fair_Value_and_Carrying_Value_

Fair Value and Carrying Value of Other Financial Assets and Liabilities (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Bearer deposit notes, Carrying value	81,870		64,796
Notes receivable, net, Carrying value	13,907		10,567
Level 2	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Bearer deposit notes, Fair value asset (liability)	41,403	[1]	41,403	[1]
Senior Notes, Fair value asset (liability)	-313,653	[2]	-325,857	[2]
Bearer deposit notes, Carrying value	41,403	[1]	41,403	[1]
Senior Notes, Carrying value	-301,283	[2]	-301,544	[2]
Level 3	'		'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'		'
Notes receivable, net, Fair value asset (liability)	11,742	[3]	8,777	[3]
Advertising fund term debt	-50,446	[4]	-56,500	[4]
Other debt, Fair value asset (liability)	-124,687	[5]	-125,000	[5]
Notes receivable, net, Carrying value	11,742	[3]	8,777	[3]
Other debt, Carrying value	-68,825	[5]	-60,223	[5]
[1]	The Company holds these notes as collateral to reduce the carrying costs of the TRS. The interest rate on these notes resets every 90 days; therefore, the fair value of these notes, using a market approach, approximates the carrying value.
[2]	The fair value of the senior unsecured notes, using a market approach, is based on publicly disclosed trades between arm’s length institutions as documented on Bloomberg LP.
[3]	Management generally estimates the current value of notes receivable, using a cost approach, based primarily on the estimated depreciated replacement cost of the underlying equipment held as collateral.
[4]	Management estimates the fair value of this variable rate debt using a market approach, based on prevailing interest rates plus an applicable margin.
[5]	Management estimates the fair value of its Other debt, primarily consisting of contributions received related to the construction costs of certain restaurants, using an income approach, by discounting future cash flows using a Company risk-adjusted rate over the remaining term of the debt.

Fair_Value_and_Carrying_Value_1

Fair Value and Carrying Value of Other Financial Assets and Liabilities (Parenthetical) (Detail)	9 Months Ended
	Sep. 29, 2013
Fair Value Disclosures [Abstract]	'
Interest rate reset period, in days	'90 days

Summary_Of_Fair_Value_Of_Deriv

Summary Of Fair Value Of Derivative Instruments On Consolidated Balance Sheet (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Derivatives Designated As Cash Flow Hedging Instruments | Forward Currency Contracts	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Asset Designated as Hedging Instruments	2,317	[1]	494	[1]
Fair Value Liability Designated as Hedging Instruments	-1,068	[1]	-2,315	[1]
Derivatives Designated As Cash Flow Hedging Instruments | Forward Currency Contracts | Accounts Receivable	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Designated as Hedging Instruments	1,249	[1]	'
Derivatives Designated As Cash Flow Hedging Instruments | Forward Currency Contracts | Accounts Payable	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Designated as Hedging Instruments	'		-1,821	[1]
Derivatives Designated As Cash Flow Hedging Instruments | Interest Rate Swap | Ad Fund	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Asset Designated as Hedging Instruments	11	[2]	0	[2]
Fair Value Liability Designated as Hedging Instruments	0	[2]	0	[2]
Derivatives Designated As Cash Flow Hedging Instruments | Interest Rate Forwards	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Asset Designated as Hedging Instruments	0	[2]	0	[2]
Fair Value Liability Designated as Hedging Instruments	-7,235	[2]	0	[2]
Derivatives Not Designated As Hedging Instruments | Forward Currency Contracts	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Assets Not Designated as Hedging Instruments	71	[1]	5	[1]
Fair Value Liability Not Designated as Hedging Instruments	0	[1]	-198	[1]
Derivatives Not Designated As Hedging Instruments | Forward Currency Contracts | Accounts Receivable	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Not Designated as Hedging Instruments	71	[1]	'
Derivatives Not Designated As Hedging Instruments | Forward Currency Contracts | Accounts Payable	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Not Designated as Hedging Instruments	'		-193	[1]
Derivatives Not Designated As Hedging Instruments | TRS	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Assets Not Designated as Hedging Instruments	18,541	[3]	8,614	[3]
Fair Value Liability Not Designated as Hedging Instruments	0	[3]	-1,110	[3]
Fair Value, Inputs, Level 2 | Derivatives Designated As Cash Flow Hedging Instruments | Interest Rate Forwards | Accounts Payable	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Designated as Hedging Instruments	-7,235	[2]	0	[2]
Fair Value, Inputs, Level 2 | Derivatives Not Designated As Hedging Instruments | TRS | Other Assets [Member]	'		'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Not Designated as Hedging Instruments	18,541	[3]	7,504	[3]
Canadian Ad Fund | Fair Value, Inputs, Level 2 | Derivatives Designated As Cash Flow Hedging Instruments | Interest Rate Swap | Other Assets [Member] | Ad Fund	'		'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'		'
Fair Value Net Asset (Liability) Designated as Hedging Instruments	11	[2]	0	[2]
[1]	Notional value as at September 29, 2013 of $151.9 million (December 30, 2012: $195.1 million), with maturities ranging between October 2013 and December 2014; no associated cash collateral.
[2]	Notional value as at September 29, 2013 of $31.3 million (December 30, 2012: nil), with maturities through fiscal 2019; no associated cash collateral.
[3]	The notional value and associated cash collateral, in the form of bearer deposit notes (see note 8), was $41.4 million as at September 29, 2013 (December 30, 2012: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2019.

Summary_Of_Fair_Value_Of_Deriv1

Summary Of Fair Value Of Derivative Instruments On Consolidated Balance Sheet (Parenthetical) (Detail) (Level 2, CAD)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Forward Currency Contracts	'	'
Derivatives, Fair Value [Line Items]	'	'
Notional value	151,868	195,081
Interest Rate Forwards	'	'
Derivatives, Fair Value [Line Items]	'	'
Notional value	498,000	0
TRS	'	'
Derivatives, Fair Value [Line Items]	'	'
Notional value	41,403	41,403
Ad Fund | Interest Rate Swap	'	'
Derivatives, Fair Value [Line Items]	'	'
Notional value	31,250	0

Summary_Of_Effect_Of_Derivativ

Summary Of Effect Of Derivative Instruments On Consolidated Statement Of Comprehensive Income (Detail) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013		Sep. 30, 2012
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Amount of net (gain) loss reclassified to earnings	2,068	-474	1,027		1,474
Cash Flow Hedging	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Amount of gain (loss) recognized in OCI	-10,686	-5,717	-2,607	[1],[2]	-7,106	[1],[2]
Amount of gain (loss) recognized in OCI, Income tax effect	915	1,569	-1,226	[1],[2]	2,011	[1],[2]
Amount of gain (loss) recognized in OCI, Net of income taxes	-9,771	-4,148	-3,833	[1],[2]	-5,095	[1],[2]
Amount of net (gain) loss reclassified to earnings	-2,068	474	-1,027	[1]	-1,474	[1]
Amount of net (gain) loss reclassified to earnings, Income tax effect	594	-125	410	[1]	384	[1]
Amount of net (gain) loss reclassified to earnings, Net of income taxes	-1,474	349	-617	[1]	-1,090	[1]
Total effect on OCI	-12,754	-5,243	-3,634	[1],[2]	-8,580	[1],[2]
Total effect on OCI, Net of income taxes	-11,245	-3,799	-4,450	[1],[2]	-6,185	[1],[2]
Cash Flow Hedging | Income Taxes	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Total effect on OCI, Income tax effect	1,509	1,444	-816	[1],[2]	2,395	[1],[2]
Cash Flow Hedging | Forward Currency Contracts	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Amount of gain (loss) recognized in OCI	-3,368	-5,717	4,756	[1],[2]	-7,106	[1],[2]
Amount of net (gain) loss reclassified to earnings	-2,300	302	-1,685	[1]	-1,992	[1]
Cash Flow Hedging | Forward Currency Contracts | Cost Of Sales	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Total effect on OCI	-5,668	-5,415	3,071	[1],[2]	-9,098	[1],[2]
Cash Flow Hedging | Interest Rate Swap | Ad Fund	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Amount of gain (loss) recognized in OCI	-83	0	-128	[1],[2],[3]	0	[1],[2],[3]
Amount of net (gain) loss reclassified to earnings	59	0	139	[1],[3]	0	[1],[3]
Cash Flow Hedging | Interest Rate Swap | Interest (Expense) | Ad Fund	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Total effect on OCI	-24	0	11	[1],[2],[3]	0	[1],[2],[3]
Cash Flow Hedging | Interest Rate Forwards	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Amount of gain (loss) recognized in OCI	-7,235	0	-7,235	[1],[2],[4]	0	[1],[2],[4]
Amount of net (gain) loss reclassified to earnings	0	0	0	[1],[4]	0	[1],[4]
Total effect on OCI	-7,235	0	-7,235	[1],[2],[4]	0	[1],[2],[4]
Cash Flow Hedging | Interest Rate Forwards | Interest (Expense)	'	'	'		'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'		'
Amount of gain (loss) recognized in OCI	0	0	0	[1],[2],[4]	0	[1],[2],[4]
Amount of net (gain) loss reclassified to earnings	173	172	519	[1],[4]	518	[1],[4]
Total effect on OCI	173	172	519	[1],[2],[4]	518	[1],[2],[4]
[1]	Excludes amounts related to ineffectiveness, as they were not significant.
[2]	Other comprehensive income (“OCI”).
[3]	In February 2013, the Tim Hortons Advertising and Promotion Fund (Canada) Inc. (“Ad Fund”) entered into an amortizing interest rate swap to fix a portion of the interest expense on its term debt.
[4]	The Company entered into and settled interest rate forwards in fiscal 2010 relating to the Company’s outstanding term debt.

Summary_of_Gain_Loss_on_Deriva

Summary of (Gain) Loss on Derivatives Not Designated as Hedging Instruments (Detail) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Effect of derivatives on statements of operations [Line Items]	'	'	'	'
Net (gain) loss from derivatives not designated as hedging instruments	-2,717	2,838	-11,301	385
TRS | General and Administrative Expense	'	'	'	'
Effect of derivatives on statements of operations [Line Items]	'	'	'	'
Net (gain) loss from derivatives not designated as hedging instruments	-2,802	2,523	-11,037	-889
Forward Currency Contracts | Cost Of Sales	'	'	'	'
Effect of derivatives on statements of operations [Line Items]	'	'	'	'
Net (gain) loss from derivatives not designated as hedging instruments	85	315	-264	1,274

Commitments_And_Contingencies_

Commitments And Contingencies - Additional Information (Detail) (CAD)	0 Months Ended
In Billions, unless otherwise specified	Jun. 12, 2008
	franchise
Commitments and Contingencies Disclosure [Abstract]	'
Loss Contingency, Number of Plaintiffs	2
Asserted damages	1.95

Common_Shares_Additional_Infor

Common Shares - Additional Information (Detail) (CAD)	9 Months Ended
In Millions, except Share data, unless otherwise specified	Sep. 29, 2013	Feb. 20, 2013	Feb. 20, 2013
		2013 Program Amendment	2013 Program
Common Shares [Line Items]	'	'	'
Maximum shares of common shares to be repurchased	'	'	15,239,531
Percentage of outstanding shares, regulatory maximum for repurchase	'	'	10.00%
Amended maximum value of common shares to be repurchased	'	250	'
Share repurchase program expiration date	25-Feb-14	'	'

StockBased_Compensation_Expens

Stock-Based Compensation Expense Included In General And Administrative Expenses (Detail) (CAD)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012		Sep. 29, 2013		Sep. 30, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'		'		'		'
RSUs	1,510		2,362		5,090		8,152
Stock options and tandem SARs	2,573		-1,416		9,912		3,634
DSUs	514	[1]	-93	[1]	2,130	[1]	936	[1]
Total stock-based compensation expense	4,597	[2]	853	[2]	17,132	[2]	12,722	[2]
[1]	Deferred share units (“DSUs”).
[2]	Generally included in General and administrative expenses.

StockBased_Compensation_Additi

Stock-Based Compensation - Additional Information (Detail) (CAD)

3 Months Ended

9 Months Ended

12 Months Ended

3 Months Ended

9 Months Ended

3 Months Ended

9 Months Ended

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Dec. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 30, 2012

Sep. 29, 2013

Sep. 29, 2013

Sep. 30, 2012

TDL RSU Employee Benefit Plan Trust

TDL RSU Employee Benefit Plan Trust

TRS

TRS

TRS

TRS

Deferred Share Units

Deferred Share Units

Deferred Share Units

General and Administrative Expense

General and Administrative Expense

General and Administrative Expense

General and Administrative Expense

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of underlying common stock covered under contracts

'

'

1,000,000

'

'

'

'

'

'

'

'

'

'

Net (gain) loss from derivatives not designated as hedging instruments

-2,717,000

2,838,000

-11,301,000

385,000

'

'

-2,802,000

2,523,000

-11,037,000

-889,000

'

'

'

Purchase of common shares, shares

'

'

'

'

43,000

112,000

'

'

'

'

'

'

'

Purchase of common shares, value

'

'

'

'

2,500,000

6,200,000

'

'

'

'

'

'

'

Granted, share units

'

'

'

'

'

'

'

'

'

'

'

10,600

12,200

Granted

'

'

'

'

'

'

'

'

'

'

'

55.91

52.57

Vested and settled, share units

'

'

'

'

'

'

'

'

'

'

10,600

'

9,400

Summary_Of_Restricted_Stock_Un

Summary Of Restricted Stock Units Activity (Detail) (Restricted Stock Units (RSUs), CAD)	9 Months Ended		12 Months Ended
	Sep. 29, 2013		Dec. 30, 2012
Restricted Stock Units (RSUs)	'		'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'		'
Beginning balance, share units	312,000		306,000
Granted, share units	159,000		192,000
Dividend equivalent rights, share units	5,000		6,000
Vested and settled, share units	-44,000	[1]	-160,000	[1]
Forfeited, share units	-19,000		-32,000
Ending balance, share units	413,000		312,000
Beginning balance, value	50.91		40.91
Granted	56.69		54.49
Dividend equivalent rights	55		50.3
Vested and settled	51.39	[1]	36.72	[1]
Forfeited	52.03		46.35
Ending balance, value	53.08		50.91
[1]	Generally settled with common shares from the TDL RSU Employee Benefit Plan Trust (“Trust”).

Stock_Option_With_Tandem_SAR_A

Stock Option With Tandem SAR Awards Granted To Officers (Detail) (Stock Options And Tandem Stock Appreciation Rights, CAD)	9 Months Ended			12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012	Dec. 30, 2012
Stock Options And Tandem Stock Appreciation Rights	'		'	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]	'		'	'
Stock options with SARs outstanding at beginning of year	1,172		1,182	1,182
Granted, Stock Options with SARs	360		'	254
Exercised, Stock Options with SARs	-256	[1]	-130	-218	[1]
Forfeited, Stock Options with SARs	-10		'	-46
Stock options with SARs outstanding at end of year	1,266		'	1,172
Stock options with SARs outstanding at beginning of year, Weighted Average Exercise Price	40.73		36.05	36.05
Granted, Weighted Average Grant Price	57.84		'	54.86
Exercised, Weighted Average Grant Price	35.85	[1]	'	31.64	[1]
Forfeited, Weighted Average Grant Price	52.38		'	41.66
Stock options with SARs outstanding at end of year, Weighted Average Grant Price	46.49		'	40.73
[1]	Total cash settlement, net of applicable withholding taxes, of $3.8 million of SARs in the year-to-date period ended September 29, 2013 (year-to-date period fiscal 2012: 130,000 units for $2.1 million). The associated options were cancelled.

Stock_Option_With_Tandem_SAR_A1

Stock Option With Tandem SAR Awards Granted To Officers (Parenthetical) (Detail) (Stock Options And Tandem Stock Appreciation Rights, CAD)	9 Months Ended			12 Months Ended
In Millions, except Share data in Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012	Dec. 30, 2012
Stock Options And Tandem Stock Appreciation Rights	'		'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'		'	'
Cash settlement exercised	3.8		2.1	'
Vested SARs exercised and cash-settled,shares	256	[1]	130	218	[1]
[1]	Total cash settlement, net of applicable withholding taxes, of $3.8 million of SARs in the year-to-date period ended September 29, 2013 (year-to-date period fiscal 2012: 130,000 units for $2.1 million). The associated options were cancelled.

Variable_Interest_Entities_Add

Variable Interest Entities - Additional Information (Detail) (CAD)	9 Months Ended		12 Months Ended	9 Months Ended	3 Months Ended		9 Months Ended
	Sep. 29, 2013	Sep. 30, 2012	Dec. 30, 2012	Sep. 29, 2013	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
	Store		Store	Expanded Menu Board Program	Variable Interest Entity Primary Beneficiary Advertising Fund [Member]	Variable Interest Entity Primary Beneficiary Advertising Fund [Member]	Variable Interest Entity Primary Beneficiary Advertising Fund [Member]	Variable Interest Entity Primary Beneficiary Advertising Fund [Member]
				Ad Fund
Variable Interest Entity [Line Items]	'	'	'	'	'	'	'	'
Number of Consolidated Non-owned restaurants	345	'	365	'	'	'	'	'
Number of Consolidated Non-owned restaurants, percentage	7.90%	'	8.60%	'	'	'	'	'
Capital expenditures	132,726,000	112,812,000	'	63,000,000	'	'	'	'
Advertising funds spent	'	'	'	'	53,400,000	49,300,000	182,600,000	171,100,000
Cost of the shares held by the Trust	14,969,000	'	13,356,000	'	'	'	'	'

Company_Contributions_to_Canad

Company Contributions to Canadian and U.S. Advertising Funds (Detail) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Variable Interest Entity [Line Items]	'	'	'	'
Company contributions	6,227	5,820	18,464	17,204
Company Contribution	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Company contributions	2,651	2,651	8,163	7,972
Non-owned Restaurants	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Company contributions	3,576	3,169	10,301	9,232

Revenues_and_Expenses_of_Varia

Revenues and Expenses of Variable Interest Entities (Detail) (CAD)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012		Sep. 29, 2013		Sep. 30, 2012
Variable Interest Entity [Line Items]	'		'		'		'
Sales	575,780		568,541		1,668,229		1,655,615
Total revenues	825,353		802,040		2,357,029		2,308,905
Cost of sales	501,856		497,617		1,452,302		1,455,437
Operating expenses	78,307		73,205		231,026		211,444
Asset impairment (note 14)	2,889		0		2,889		-372
Operating income	168,828		153,659		473,324		444,121
Interest expense	9,406		8,509		26,991		25,057
Income before income taxes	160,341		145,910		448,971		421,258
Income taxes	45,386		38,956		122,531		115,088
Net income attributable to non-controlling interests	-1,092		-1,256		-2,670		-3,626
Restaurant VIEs	'		'		'		'
Variable Interest Entity [Line Items]	'		'		'		'
Sales	96,049		85,442		276,273		248,915
Advertising levies	0	[1]	0	[1]	0	[1]	0	[1]
Total revenues	96,049		85,442		276,273		248,915
Cost of sales	94,302	[2]	83,926	[2]	272,648	[2]	244,580	[2]
Operating expenses	0	[1]	0	[1]	0	[1]	0	[1]
Asset impairment (note 14)	441	[3]	0	[3]	441	[3]	0	[3]
Operating income	1,306		1,516		3,184		4,335
Interest expense	0		0		0		0
Income before income taxes	1,306		1,516		3,184		4,335
Income taxes	214		260		514		709
Net income attributable to non-controlling interests	1,092		1,256		2,670		3,626
Ad Fund VIEs	'		'		'		'
Variable Interest Entity [Line Items]	'		'		'		'
Sales	0		0		0		0
Advertising levies	2,865	[1]	1,727	[1]	7,965	[1]	3,270	[1]
Total revenues	2,865		1,727		7,965		3,270
Cost of sales	0	[2]	0	[2]	0	[2]	0	[2]
Operating expenses	2,379	[1]	1,467	[1]	6,771	[1]	2,529	[1]
Asset impairment (note 14)	0	[3]	0	[3]	0		0	[3]
Operating income	486		260		1,194		741
Interest expense	486		260		1,194		741
Income before income taxes	0		0		0		0
Income taxes	0		0		0		0
Net income attributable to non-controlling interests	0		0		0		0
VIEs	'		'		'		'
Variable Interest Entity [Line Items]	'		'		'		'
Sales	96,049		85,442		276,273		248,915
Advertising levies	2,865	[1]	1,727	[1]	7,965	[1]	3,270	[1]
Total revenues	98,914		87,169		284,238		252,185
Cost of sales	94,302	[2]	83,926	[2]	272,648	[2]	244,580	[2]
Operating expenses	2,379	[1]	1,467	[1]	6,771	[1]	2,529	[1]
Asset impairment (note 14)	441	[3]	0		441	[3]	0	[3]
Operating income	1,792		1,776		4,378		5,076
Interest expense	486		260		1,194		741
Income before income taxes	1,306		1,516		3,184		4,335
Income taxes	214		260		514		709
Net income attributable to non-controlling interests	1,092		1,256		2,670		3,626
[1]	Generally, the advertising levies that are not related to the Expanded Menu Board Program are netted with advertising and marketing expenses incurred by the advertising funds in operating expenses, as these contributions are designated for specific purposes. The Company acts as an agent with regard to these contributions.
[2]	Includes rents, royalties, advertising expenses and product purchases from the Company which are eliminated upon the consolidation of these VIEs.
[3]	The Company recognized an impairment charge in the third quarter of 2013 related to certain underperforming markets in the U.S. (see note 14).

Assets_and_Liabilities_of_Vari

Assets and Liabilities of Variable Interest Entities (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012		Sep. 30, 2012	Jan. 01, 2012
In Thousands, unless otherwise specified
Variable Interest Entity [Line Items]	'		'		'	'
Cash and cash equivalents	44,877		120,139		135,062	126,497
Advertising fund restricted assets – current	48,722		45,337		'	'
Property and equipment, net	1,615,880		1,553,308		'	'
Other long-term assets	81,870		64,796		'	'
Total assets	2,265,752		2,284,179		'	'
Other current liabilities	150,997		197,871		'	'
Other long-term liabilities	115,752		109,614		'	'
Equity of VIEs	1,028		2,853		'	'
Total liabilities and equity	2,265,752		2,284,179		'	'
Restaurant VIEs	'		'		'	'
Variable Interest Entity [Line Items]	'		'		'	'
Cash and cash equivalents	8,299		10,851		'	'
Advertising fund restricted assets – current	0		0		'	'
Other current assets	7,355		6,770		'	'
Property and equipment, net	19,957		19,536		'	'
Other long-term assets	57		572		'	'
Total assets	35,668		37,729		'	'
Notes payable to Tim Hortons Inc. – current	12,321	[1]	13,637	[1]	'	'
Advertising fund liabilities – current	0		0		'	'
Other current liabilities	11,934	[2]	14,548	[2]	'	'
Notes payable to Tim Hortons Inc. - long-term	1,145	[1]	804	[1]	'	'
Long-term debt	0	[2]	0	[2]	'	'
Other long-term liabilities	9,240		5,887		'	'
Total liabilities	34,640		34,876		'	'
Equity of VIEs	1,028		2,853		'	'
Total liabilities and equity	35,668		37,729		'	'
Ad Fund VIEs	'		'		'	'
Variable Interest Entity [Line Items]	'		'		'	'
Cash and cash equivalents	0		0		'	'
Advertising fund restricted assets – current	48,722		45,337		'	'
Other current assets	0		0		'	'
Property and equipment, net	65,515		57,925		'	'
Other long-term assets	1,816		2,095		'	'
Total assets	116,053		105,357		'	'
Notes payable to Tim Hortons Inc. – current	0	[1]	0	[1]	'	'
Advertising fund liabilities – current	63,672		44,893		'	'
Other current liabilities	8,345	[2]	9,919	[2]	'	'
Notes payable to Tim Hortons Inc. - long-term	0	[1]	0	[1]	'	'
Long-term debt	42,375	[2]	46,849	[2]	'	'
Other long-term liabilities	1,661		3,696		'	'
Total liabilities	116,053		105,357		'	'
Equity of VIEs	0		0		'	'
Total liabilities and equity	116,053		105,357		'	'
[1]	Various assets and liabilities are eliminated upon the consolidation of these VIEs, the most significant of which are the FIP Notes payable to the Company, which reduces the Notes receivable, net reported on the Condensed Consolidated Balance Sheet (see note 5).
[2]	Includes $50.4 million of debt relating to the Expanded Menu Board Program (December 30, 2012: $56.5 million), of which $8.1 million is recognized in Other current liabilities (December 30, 2012: $9.7 million) with the remainder recognized as Long-term debt.

Assets_and_Liabilities_of_Vari1

Assets and Liabilities of Variable Interest Entities (Parenthetical) (Detail) (CAD)	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Variable Interest Entity [Line Items]	'	'
Other liabilities	20,549	20,781
Ad Fund	'	'
Variable Interest Entity [Line Items]	'	'
Advertising fund debt	50,446	56,500
Other liabilities	8,100	9,700

Information_on_Reportable_Segm

Information on Reportable Segments (Detail) (CAD)	3 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013		Sep. 30, 2012		Sep. 29, 2013		Sep. 30, 2012
Segment Reporting Information [Line Items]	'		'		'		'
Asset Impairment Charges	2,889		0		2,889		-372
Revenues	825,353		802,040		2,357,029		2,308,905
Operating income	168,828		153,659		473,324		444,121
Interest, Net	-8,487		-7,749		-24,353		-22,863
Income before income taxes	160,341		145,910		448,971		421,258
Capital expenditures	'		'		132,726		112,812
U.S.	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Asset Impairment Charges	2,500		0		'		-400
Operating Segments	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Revenues	726,439	[1]	714,871	[1]	2,072,791	[1]	2,056,720	[1]
Operating income	167,989		160,448		479,978		448,887
Capital expenditures	44,454		46,184		132,726		112,812
Operating Segments | Canada	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Revenues	676,006	[1]	672,684	[1]	1,927,361	[1]	1,923,928	[1]
Operating income	179,597		171,990		500,178		484,576
Capital expenditures	30,275		27,462		90,696		70,608
Operating Segments | U.S.	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Revenues	47,019	[1]	39,254	[1]	132,687	[1]	120,837	[1]
Operating income	2,717	[2]	1,458	[2]	6,214	[2]	7,213	[2]
Capital expenditures	8,913		15,827		32,059		34,516
Operating Segments | Corporate Services	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Revenues	3,414	[1]	2,933	[1]	12,743	[1]	11,955	[1]
Operating income	-14,325		-13,000		-26,414		-42,902
Capital expenditures	5,266		2,895		9,971		7,688
VIEs	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Revenues	98,914		87,169		284,238		252,185
Operating income	1,792	[2]	1,776	[2]	4,378	[2]	5,076	[2]
Corporate Reorganization Expenses	'		'		'		'
Segment Reporting Information [Line Items]	'		'		'		'
Operating income	-953		-8,565		-11,032		-9,842
[1]	There are no inter-segment revenues included in the above table.
[2]	The Company recognized an impairment charge of $2.9 million in the third quarter and year-to-date period of 2013 (third quarter of fiscal 2012: nil; year-to-date period of 2012 $(0.4) million) related to certain underperforming markets in the U.S., $2.5 million of which is recognized in our U.S. segment (third quarter of 2012: nil; year-to-date period of 2012: $(0.4) million), remainder recognized in VIEs.

Reconciliation_of_Total_Report

Reconciliation of Total Reportable Segment Property and Equipment and Total Assets (Detail) (CAD)	Sep. 29, 2013		Dec. 30, 2012
In Thousands, unless otherwise specified
Segment Reporting Information [Line Items]	'		'
Property and equipment, net	1,615,880		1,553,308
Consolidated total assets	2,265,752		2,284,179
Operating Segments	'		'
Segment Reporting Information [Line Items]	'		'
Property and equipment, net	1,533,982		1,479,128
Consolidated total assets	1,953,974		1,856,826
Operating Segments | Canada	'		'
Segment Reporting Information [Line Items]	'		'
Property and equipment, net	962,600	[1]	915,733	[1]
Consolidated total assets	1,246,847		1,175,552
Operating Segments | U.S.	'		'
Segment Reporting Information [Line Items]	'		'
Property and equipment, net	398,123	[1]	378,457	[1]
Consolidated total assets	428,247		400,231
Operating Segments | Corporate Services	'		'
Segment Reporting Information [Line Items]	'		'
Property and equipment, net	173,259	[2]	184,938	[2]
Consolidated total assets	278,880		281,043
VIEs	'		'
Segment Reporting Information [Line Items]	'		'
Property and equipment, net	81,898		74,180
Consolidated total assets	148,153		139,462
Unallocated	'		'
Segment Reporting Information [Line Items]	'		'
Consolidated total assets	163,625	[3]	287,891	[3]
[1]	Includes primarily restaurant-related assets such as land, building and leasehold improvements.
[2]	Includes property and equipment related to distribution services, manufacturing activities, and other corporate assets.
[3]	Includes Cash and cash equivalents, Restricted cash and cash equivalents, Deferred income taxes and Prepaids, except as related to VIEs.

Consolidated_Sales_and_Cost_of

Consolidated Sales and Cost of Sales Information (Detail) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 29, 2013	Sep. 30, 2012	Sep. 29, 2013	Sep. 30, 2012
Segment Reporting [Abstract]	'	'	'	'
Distribution sales	473,641	475,243	1,373,389	1,386,245
Company-operated restaurant sales	6,090	7,856	18,567	20,455
Sales from VIEs	96,049	85,442	276,273	248,915
Total Sales	575,780	568,541	1,668,229	1,655,615
Distribution cost of sales	411,290	414,439	1,185,862	1,214,611
Company-operated restaurant cost of sales	6,207	8,042	19,830	21,819
Cost of sales from VIEs	84,359	75,136	246,610	219,007
Total Cost of sales	501,856	497,617	1,452,302	1,455,437

Subsequent_Events_Details

Subsequent Events (Details) (Subsequent Event [Member], CAD)	9 Months Ended
In Millions, unless otherwise specified	Sep. 29, 2013
Subsequent Event [Line Items]	'
Line of Credit Facility, Expiration Period	'364 days
Line of Credit Facility, Current Borrowing Capacity	400
Line of Credit Facility, Maximum Borrowing Capacity	400
Rate Of Reduction Of Increased Credit Facility With Proceeds From Debt Issuance	100.00%
Maximum	'
Subsequent Event [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	400