Tim Hortons 10-Q 7 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 30, 2014	5-May-14
Document Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Trading Symbol	'THI	'
Entity Registrant Name	'Tim Hortons Inc.	'
Entity Central Index Key	'0001345111	'
Current Fiscal Year End Date	'--12-28	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	134,263,358

Condensed_Consolidated_Stateme

Condensed Consolidated Statement Of Operations (CAD)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Revenues	'	'
Sales	541,030	523,887
Franchise revenues	'	'
Rents and royalties	199,509	187,454
Franchise fees	25,863	20,196
Franchise Revenue, Total	225,372	207,650
Total revenues	766,402	731,537
Costs and expenses	'	'
Cost of sales	473,583	461,354
Operating expenses	81,258	75,733
Franchise fee costs	27,683	22,552
General and administrative expenses	39,219	38,668
Equity (income)	-3,346	-3,349
Corporate reorganization expenses	0	9,475
Other expense (income), net	2,718	-813
Total costs and expenses, net	621,115	603,620
Operating income	145,287	127,917
Interest (expense)	-16,676	-8,663
Interest income	977	928
Income before income taxes	129,588	120,182
Income taxes	37,233	33,259
Net income	92,355	86,923
Net income attributable to noncontrolling interests	1,446	752
Net income attributable to Tim Hortons Inc.	90,909	86,171
Basic earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.66	0.56
Diluted earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.66	0.56
Weighted average number of common shares outstanding (in thousands) – Basic (note 3)	138,115	153,091
Weighted average number of common shares outstanding (in thousands) – Diluted (note 3)	138,551	153,548
Dividends per common share (in Canadian dollars per share)	0.32	0.26

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement Of Comprehensive Income (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'
Net income	92,355	86,923
Other comprehensive (loss) income	'	'
Translation adjustments gain	14,935	8,177
Unrealized (losses) gains from cash flow hedges	'	'
(Loss) gain from change in fair value of derivatives	-942	2,772
Amount of net (gain) loss reclassified to earnings during the period	-2,701	663
Tax (expense)	-287	-992
Other comprehensive income	11,005	10,620
Comprehensive income	103,360	97,543
Comprehensive income atributable to non-controlling interests	1,446	752
Comprehensive income attributable to Tim Hortons Inc.	101,914	96,791

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheet (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	178,942	50,414
Restricted cash and cash equivalents (note 6)	85,509	155,006
Accounts receivable, net	210,532	210,664
Notes receivable, net (note 4)	8,317	4,631
Deferred income taxes	8,767	10,165
Inventories and other, net (note 5)	109,899	104,326
Advertising fund restricted assets (note 12)	40,262	39,783
Total current assets	642,228	574,989
Property and equipment, net	1,688,604	1,685,043
Notes receivable, net (note 4)	662	4,483
Deferred income taxes	12,255	11,018
Equity investments	40,262	40,738
Other assets	118,401	117,552
Total assets	2,502,412	2,433,823
Current liabilities	'	'
Accounts payable (note 6)	156,308	204,514
Tim Card obligation	129,826	184,443
Accrued liabilities	69,137	89,565
Deferred income taxes	450	0
Advertising fund liabilities (note 12)	39,759	59,912
Short-term borrowings	35,000	30,000
Current portion of long-term obligations	17,774	17,782
Total current liabilities	448,254	586,216
Long-term obligations	'	'
Long-term debt (note 7)	1,292,565	843,020
Capital leases	122,989	121,049
Deferred income taxes	9,044	9,929
Other long-term liabilities	111,529	112,090
Total long-term obligations	1,536,127	1,086,088
Commitments and contingencies (note 10)	'	'
Equity of Tim Hortons Inc.	'	'
Common shares ($2.84 stated value per share), Authorized: unlimited shares. Issued: 136,273,708 and 141,329,010 shares, respectively	386,381	400,738
Common shares held in Trust, at cost: 291,180 and 293,816 shares, respectively	-12,808	-12,924
Contributed surplus	11,726	11,033
Retained earnings	232,017	474,409
Accumulated other comprehensive loss	-101,097	-112,102
Total equity of Tim Hortons Inc.	516,219	761,154
Noncontrolling interests (note 12)	1,812	365
Total equity	518,031	761,519
Total liabilities and equity	2,502,412	2,433,823

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheet (Parenthetical) (CAD)	Mar. 30, 2014	Dec. 29, 2013
Statement of Financial Position [Abstract]	'	'
Common shares, stated value per share	2.84	2.84
Common shares, issued	136,273,708	141,329,010
Common shares held in Trust, shares	291,180	293,816

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement Of Cash Flows (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Cash flows provided from (used in) operating activities	'	'
Net income	92,355	86,923
Adjustments to reconcile net income to net cash provided from operating activities	'	'
Depreciation and amortization	39,629	35,638
Stock-based compensation expense	-246	7,387
Deferred income taxes	-110	-1,113
Changes in operating assets and liabilities	'	'
Restricted cash and cash equivalents	69,998	46,766
Accounts receivable	508	-37,849
Inventories and other	-4,710	-5,331
Accounts payable and accrued liabilities	-84,264	-87,073
Taxes	-11,401	6,597
Settlement of interest rate forwards	-4,851	0
Payment for Deposits to be Maintained with Tax Authority	-1,741	0
Other	-14,750	-3,741
Net cash provided from operating activities	80,417	48,204
Cash flows (used in) provided from investing activities	'	'
Capital expenditures	-56,732	-47,479
Capital expenditures b Advertising fund	-3,316	-2,761
Other investing activities	2,658	1,601
Net cash (used in) investing activities	-57,390	-48,639
Cash flows provided from (used in) financing activities	'	'
Repurchase of common shares	-303,350	0
Dividend payments to common shareholders	-44,117	-39,885
Net proceeds from issuance of Long-term Debt	448,299	0
Short-term borrowings	5,000	0
Principal payments on long-term debt obligations	-3,930	-4,488
Other financing activities	2,362	-1,414
Net cash provided from (used in) financing activities	104,264	-45,787
Effect of exchange rate changes on cash	1,237	724
Increase (decrease) in cash and cash equivalents	128,528	-45,498
Cash and cash equivalents at beginning of period	50,414	120,139
Cash and cash equivalents at end of period	178,942	74,641
Supplemental disclosures of cash flow information:	'	'
Interest paid	7,864	5,297
Income taxes paid	61,133	35,178
Non-cash investing and financing activities:	'	'
Capital lease obligations incurred	5,808	6,241

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 at Dec. 30, 2012	'	435,033	-13,356	10,970	893,619	-135,438	-3,590	1,187,238	2,853	1,190,091
Balance (in shares) at Dec. 30, 2012	'	153,405	317	'	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Repurchase of common shares (in shares)	'	-12,076	-43	'	'	'	'	'	'	'
Repurchase of common shares	'	-34,295	-2,453	'	-686,243	'	'	-722,991	'	-722,991
Disbursed or sold from the Trust (in shares)	'	'	66	'	'	'	'	'	'	'
Disbursed or sold from the Trust	'	'	2,885	'	'	'	'	2,885	'	2,885
Stock based compensation	'	'	'	63	-712	'	'	-649	'	-649
Other comprehensive income, before reclassifications	'	'	'	'	'	31,333	-2,407	28,926	'	28,926
Amounts reclassified from AOCI	'	'	'	'	'	'	-2,000	-2,000	'	-2,000
NCI transactions	'	'	'	'	-483	'	'	-483	483	0
Net income	'	'	'	'	'	'	'	'	'	428,649
Net income attributable to NCI	'	'	'	'	'	'	'	'	4,280	'
Net income attributable to THI	'	'	'	'	424,369	'	'	424,369	'	'
Dividends and distributions, net	'	'	'	'	-156,141	'	'	-156,141	-7,251	-163,392
Balance at Dec. 29, 2013	761,519	400,738	-12,924	11,033	474,409	-104,105	-7,997	761,154	365	761,519
Balance (in shares) at Dec. 29, 2013	'	141,329	294	'	'	'	'	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'	'	'	'	'	'
Repurchase of common shares (in shares)	'	-5,055	0	'	'	'	'	'	'	'
Repurchase of common shares	'	-14,357	0	'	-288,993	'	'	-303,350	'	-303,350
Disbursed or sold from the Trust (in shares)	'	'	3	'	'	'	'	'	'	'
Disbursed or sold from the Trust	'	'	116	'	'	'	'	116	'	116
Stock based compensation	'	'	'	693	78	'	'	771	'	771
Other comprehensive income, before reclassifications	'	'	'	'	'	14,935	-2,058	12,877	'	12,877
Amounts reclassified from AOCI	'	'	'	'	'	'	-1,872	-1,872	'	-1,872
NCI transactions	'	'	'	'	-269	'	'	-269	269	0
Net income	92,355	'	'	'	'	'	'	'	'	92,355
Net income attributable to NCI	1,446	'	'	'	'	'	'	'	1,446	'
Net income attributable to THI	90,909	'	'	'	90,909	'	'	90,909	'	'
Dividends and distributions, net	'	'	'	'	-44,117	'	'	-44,117	-268	-44,385
Balance at Mar. 30, 2014	518,031	386,381	-12,808	11,726	232,017	-89,170	-11,927	516,219	1,812	518,031
Balance (in shares) at Mar. 30, 2014	'	136,274	291	'	'	'	'	'	'	'

Basis_of_Presentation

Basis of Presentation	3 Months Ended
	Mar. 30, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	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 March 30, 2014, and the results of operations, comprehensive income and cash flows for the first quarters ended March 30, 2014 and March 31, 2013. These Condensed Consolidated Financial Statements should be read in conjunction with the audited 2013 Consolidated Financial Statements which are contained in our most recent Annual Report. The December 29, 2013 Condensed Consolidated Balance Sheet included herein was derived from the audited 2013 Consolidated Financial Statements, but does not include all of the year-end disclosures required by U.S. GAAP.

Income_Taxes

Income Taxes	3 Months Ended
	Mar. 30, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	INCOME TAXES
	The effective income tax rate was 28.7% for the first quarter ended March 30, 2014 (first quarter fiscal 2013: 27.7%). The change in the effective tax rate in the first quarter of 2014 compared to the first quarter of 2013 is primarily due to an increase in costs related to the Company’s new long-term debt, for which a full tax benefit has not been recognized.

Earnings_Per_Common_Share_Attr

Earnings Per Common Share Attributable to Tim Hortons Inc.	3 Months Ended
	Mar. 30, 2014
Earnings Per Share [Abstract]	'
Earnings Per Common Share Attributable to Tim Hortons Inc.	'
	EARNINGS PER COMMON SHARE ATTRIBUTABLE TO TIM HORTONS INC.
		First quarter ended
		March 30, 2014		March 31, 2013
	Net income attributable to Tim Hortons Inc.	$	90,909	$	86,171
	Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	138,115		153,091
	Dilutive impact of restricted stock units (“RSUs”)	205		221
	Dilutive impact of stock options with tandem stock appreciation rights (“SARs”)	231		236
	Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	138,551		153,548
	Basic earnings per common share attributable to Tim Hortons Inc.	$	0.66	$	0.56
	Diluted earnings per common share attributable to Tim Hortons Inc.	$	0.66	$	0.56

Notes_Receivable_Net

Notes Receivable, Net	3 Months Ended
	Mar. 30, 2014
Receivables [Abstract]	'
Notes Receivable, Net	'
	NOTES RECEIVABLE, NET
		As at
		March 30, 2014								December 29, 2013
		Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Franchise Incentive Program (“FIP”) notes(1)	$	16,550	$	(13,440	)	$	3,110		$	16,677	$	(13,668	)	$	3,009
	Other notes receivable(3)	8,144		(633		)	7,511			8,256		(649		)	7,607
	Notes receivable	$	24,694	$	(14,073	)	10,621			$	24,933	$	(14,317	)	10,616
	Allowance						(1,642		)						(1,502		)
	Notes receivable, net						$	8,979							$	9,114
	Current portion, net						$	8,317							$	4,631
	Long-term portion, net						$	662							$	4,483
		As at
		March 30, 2014								December 29, 2013
	Class and Aging	Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Current status (FIP notes and other)	$	9,161	$	(1,650	)	$	7,511		$	9,688	$	(2,081	)	$	7,607
	Past-due status < 90 days (FIP notes)	—		—			—			328		—			328
	Past-due status > 90 days (FIP notes)	15,533		(12,423		)	3,110			14,917		(12,236		)	2,681
	Notes receivable	$	24,694	$	(14,073	)	$	10,621		$	24,933	$	(14,317	)	$	10,616
	Allowance						(1,642		)						(1,502		)
	Notes receivable, net						$	8,979							$	9,114
	________________
	(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 12).
	(3)	Relates primarily to notes issued to vendors in conjunction with the financing of property sales, and on various equipment and other financing programs.

Inventories_and_Other_Net

Inventories and Other, Net	3 Months Ended
	Mar. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories and Other, Net	'
	INVENTORIES AND OTHER, NET
		As at
		March 30, 2014			December 29, 2013
	Raw materials	$	20,752		$	22,789
	Finished goods	78,233			69,348
		98,985			92,137
	Inventory obsolescence provision	(1,569		)	(1,754		)
	Inventories, net	97,416			90,383
	Prepaids and other	12,483			13,943
	Total Inventories and other, net	$	109,899		$	104,326

Accounts_Payable

Accounts Payable	3 Months Ended
	Mar. 30, 2014
Payables and Accruals [Abstract]	'
Schedule of Accounts Payable and Accrued Liabilities	'
	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
	Accounts payable
		As at
		March 30, 2014		December 29, 2013
	Accounts payable	$	123,199	$	142,131
	Construction holdbacks and accruals	29,418		57,527
	Corporate reorganization accrual(1)	3,691		4,856
	Total Accounts payable	$	156,308	$	204,514
	________________
	(1)	The corporate reorganization accrual is expected to be substantially settled by the end of the second quarter of 2014.
	Tim Card obligation
	The decrease in our Tim Card obligation, and resulting decrease in Restricted cash and cash equivalents, is primarily driven by the seasonality of Tim Card redemptions. In addition, Restricted cash and cash equivalents decreased due to additional borrowings by the Tim Hortons Advertising and Promotion Fund (Canada) Inc. (“Ad Fund”) (see note 12).
	Accrued liabilities
		As at
		30-Mar-14		29-Dec-13
	Salaries and wages	$	13,877	$	22,553
	Taxes	3,169		14,542
	De-branding accruals(1)	4,527		9,538
	Other accrued liabilities(2)	47,564		42,932
	Total Accrued liabilities	$	69,137	$	89,565
	________________
	(1)	Accruals related to Cold Stone Creamery® de-branding activity in Tim Hortons locations in Canada are expected to be substantially settled by the end of the second quarter of 2014.
	(2)	Includes accruals for contingent rent, current portion of the Maidstone Bakeries supply contract, deferred revenues, deposits, and various equipment and other accruals.

Long_Term_Debt_Notes

Long Term Debt (Notes)	3 Months Ended
	Mar. 30, 2014
Debt Disclosure [Abstract]	'
Long-term Debt [Text Block]	'
	LONG TERM DEBT
	Senior Unsecured Notes, Series 3, due April 1, 2019
	The Company offered Senior Unsecured Notes, Series 3, due April 1, 2019 (“Series 3 Notes”) on a private placement basis in the first quarter of 2014 for total net proceeds of $449.9 million, which included a discount of $0.1 million. The Company also entered into interest rate forwards, with a notional value of $450.0 million, which acted as a cash flow hedge to limit the interest rate volatility in the period prior to the initial issuance of the Series 3 Notes. These forwards were settled on issuance resulting in a loss of $4.9 million. The discount, the loss on the interest rate forwards, and financing fees of approximately $2.0 million were deferred and are being amortized to Interest expense in the Condensed Consolidated Statement of Operations over the five year term of the debt. The effective yield, including all fees and the interest rate forwards loss, is 3.19%.
	The Series 3 Notes bear a fixed interest coupon rate of 2.85% with interest payable in semi-annual installments, in arrears, which will commence on October 1, 2014. The Series 3 Notes rank equally and pari passu with each other and with the notes of every other series (regardless of their actual time of issue) issued under the trust indenture dated June 1, 2010 between the Company and BNY Trust Company of Canada (the “Trust Indenture”), and with all other senior unsecured and unsubordinated indebtedness of the Company, including amounts owing under our revolving bank facilities, except as to any sinking fund which pertains exclusively to any particular indebtedness of the Company, and subject to statutorily preferred exceptions.
	The Series 3 Notes are initially guaranteed by The TDL Group Corp., the Company’s largest Canadian subsidiary, on the same terms and conditions as prescribed for our other Series Notes. The Series 3 Notes are also subject to certain covenants limiting liens to secure borrowed money (subject to permitted exceptions) and limiting the ability of the Company to undertake certain acquisitions and dispositions (subject to compliance with certain requirements), but there are no financial covenants.
	The Series 3 Notes are redeemable, at the Company’s option, at any time, upon not less than 30 days’ and not more than 60 days’ notice, at a redemption price equal to the greater of: (i) a price calculated to provide a yield to maturity (from the redemption date) equal to the yield on a non-callable Government of Canada bond with a maturity equal to, or as close as possible to, the remaining term to maturity of the Series 3 Notes, plus 0.285%; and (ii) par, together, in each case, with accrued and unpaid interest, if any, to the date fixed for redemption. In the event of a change of control (which, for the Series 3 Notes, includes a change in the majority of the Board of Directors) and a resulting rating downgrade to below investment grade, the Borrower will be required to make an offer to repurchase the Series 3 Notes at a redemption price of 101% of the principal amount, plus accrued and unpaid interest, if any, to the date of redemption.
	Revolving Bank Facilities
	A portion of the proceeds from the Series 3 Notes were used to settle the balance of our 364-day $400.0 million Revolving Bank Facility (the “2013 Revolving Bank Facility”) in the first quarter of 2014, which had been used for general corporate purposes, including share repurchases. The settlement automatically retired the repaid balance and any undrawn amounts under the 2013 Revolving Bank Facility on the settlement date. On March 30, 2014, there was $35.0 million on this facility outstanding (December 29, 2013: $30.0 million), which was repaid in April 2014, and resulted in the retirement of the remaining 2013 Revolving Bank Facility.

Fair_Values

Fair Values	3 Months Ended
	Mar. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Values	'
	FAIR VALUES
	Financial assets and liabilities measured at fair value
		As at
		March 30, 2014				December 29, 2013
		Fair value	Fair value			Fair value		Fair value
		hierarchy	asset (liability)(1)			hierarchy		asset (liability)(1)
	Derivatives
	Forward currency contracts(2)	Level 2	$	5,414		Level 2		$	4,181
	Interest rate swap(3)	Level 2	(207		)	Level 2		(49		)
	Interest rate forwards(4)	n/a	—			Level 2		285
	Total return swaps (“TRS”)(5)	Level 2	19,145			Level 2		21,393
	Total Derivatives		$	24,352				$	25,810
	________________
	(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)	The interest rate forwards were settled as part of the issuance of the Series 3 Notes (see note 7).
	(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 March 30, 2014 and December 29, 2013, 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
		March 30, 2014								December 29, 2013
		Fair value	Fair value			Carrying				Fair value	Fair value			Carrying
		hierarchy	asset (liability)			value				hierarchy	asset (liability)			value
	Bearer deposit notes(1)	Level 2	$	41,403		$	41,403			Level 2	$	41,403		$	41,403
	Notes receivable, net(2)	Level 3	$	8,979		$	8,979			Level 3	$	9,114		$	9,114
	Series 1 Notes(3)	Level 2	$	(318,726	)	$	(301,109	)		Level 2	$	(315,519	)	$	(301,196	)
	Series 2 Notes(3)	Level 2	$	(469,544	)	$	(449,896	)		Level 2	$	(445,419	)	$	(449,892	)
	Series 3 Notes(3)	Level 2	$	(449,874	)	$	(449,874	)		n/a	$	—		$	—
	Advertising fund term debt(4)	Level 3	$	(28,931	)	$	(28,931	)		Level 3	$	(30,189	)	$	(30,189	)
	Other debt(5)	Level 3	$	(132,389	)	$	(70,804	)		Level 3	$	(126,548	)	$	(69,794	)
	________________
	(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 L.P.
	(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	3 Months Ended
	Mar. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivatives	'
	DERIVATIVES
		As at
		March 30, 2014													December 29, 2013
		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)	$	5,421			$	(7	)		$	5,414			Accounts receivable, net	$	4,181		$	—		$	4,181		Accounts receivable, net
	Interest rate swap(2)	$	—			$	(207	)		$	(207	)		Other long-term liabilities	$	—		$	(49	)	$	(49	)	Other long-term liabilities
	Interest rate forwards(3)	$	—			$	—			$	—			n/a	$	285		$	—		$	285		Accounts receivable, net
	Derivatives not designated as hedging instruments
	TRS(4)	$	19,145			$	—			$	19,145			Other assets	$	21,393		$	—		$	21,393		Other assets
	________________
	(1)	Notional value as at March 30, 2014 of $108.1 million (December 29, 2013: $154.0 million), with maturities ranging between April 2014 and December 2014; no associated cash collateral.
	(2)	Notional value as at March 30, 2014 of $28.8 million (December 29, 2013: $30.0 million), with maturities through fiscal 2019; no associated cash collateral.
	(3)	The interest rate forwards were settled in the first quarter of 2014 (notional amount at December 29, 2013: $90.0 million).
	(4)	The notional value and associated cash collateral, in the form of bearer deposit notes (see note 8), was $41.4 million as at March 30, 2014 (December 29, 2013: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2019. The resulting gain or loss on the TRS is recorded in General and administrative expenses on the Condensed Consolidated Statement of Operations (see note 11).
				First quarter ended March 30, 2014											First quarter ended March 31, 2013
	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		$	4,405			$	(3,172	)		$	1,233		$	3,273		$	471		$	3,744
	Interest rate swap(3)	Interest (expense)		(211		)		53				(158		)	(501		)	19			(482		)
	Interest rate forwards(4)	Interest (expense)		(5,136		)		418				(4,718		)	—			173			173
	Total			(942		)		(2,701		)		(3,643		)	2,772			663			3,435
	Income tax effect	Income taxes		(1,116		)		829				(287		)	(862		)	(130		)	(992		)
	Net of income taxes			$	(2,058	)		$	(1,872	)		$	(3,930	)	$	1,910		$	533		$	2,443
	________________
	(1)	Excludes amounts related to ineffectiveness, as they were not significant.
	(2)	Other comprehensive income (“OCI”).
	(3)	The 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 relating to the issuance of its long-term debt.

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	In the first quarter of 2014, we entered into an agreement with a supplier requiring minimum purchase obligations, within the normal course of operations, of U.S. $115.8 million over the six-year term of the agreement.
	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.

StockBased_Compensation

Stock-Based Compensation	3 Months Ended
	Mar. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	STOCK-BASED COMPENSATION
		First quarter ended
		March 30, 2014			March 31, 2013
	RSUs	$	1,270		$	1,102
	Stock options and tandem SARs	(1,502		)	5,075
	Deferred share units (“DSUs”)	(14		)	1,210
	Total stock-based compensation expense	$	(246	)	$	7,387
	TRS (gain) loss(1)	$	2,248		$	(6,753	)
	________________
	(1)	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 cash obligation related to DSUs. See note 9 for the revaluation of the TRS contracts.

Variable_Interest_Entities

Variable Interest Entities	3 Months Ended
	Mar. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Variable Interest Entities	'
	VARIABLE INTEREST ENTITIES
	VIEs for which the Company is the primary beneficiary
	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:
		First quarter ended
		March 30, 2014						March 31, 2013
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs(1)		fund VIEs(2)		VIEs		VIEs(1)		fund VIEs(2)		VIEs
	Sales	$	83,381	$	—	$	83,381	$	86,760	$	—	$	86,760
	Advertising levies	—		2,992		2,992		—		2,531		2,531
	Total revenues	83,381		2,992		86,373		86,760		2,531		89,291
	Cost of sales	81,613		—		81,613		85,866		—		85,866
	Operating expenses	—		2,762		2,762		—		2,099		2,099
	Operating income	1,768		230		1,998		894		432		1,326
	Interest expense	—		230		230		—		432		432
	Income before taxes	1,768		—		1,768		894		—		894
	Income taxes	322		—		322		142		—		142
	Net income attributable to noncontrolling interests	$	1,446	$	—	$	1,446	$	752	$	—	$	752
	________________
	(1)	Includes rents, royalties, advertising expenses and product purchases from the Company which are eliminated upon the consolidation of these VIEs.
	(2)	The advertising levies, depreciation, interest costs, capital expenditures and financing associated with the Ad Fund’s program to acquire and install LCD screens, media engines, drive-thru menu boards and ancillary equipment for our restaurants (the “Expanded Menu Board Program”) are presented on a gross basis. 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.
	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
		March 30, 2014				December 29, 2013
		Restaurant		Advertising		Restaurant		Advertising
		VIEs(1)		fund VIEs		VIEs(1)		fund VIEs
	Cash and cash equivalents	$	7,895	$	—	$	7,773	$	—
	Advertising fund restricted assets – current	—		40,262		—		39,783
	Other current assets	7,264		—		7,155		—
	Property and equipment, net	20,735		67,567		20,471		70,485
	Other long-term assets	112		1,181		370		1,271
	Total assets	$	36,006	$	109,010	$	35,769	$	111,539
	Notes payable to Tim Hortons Inc. – current(2)(3)	$	13,488	$	23,040	$	13,689	$	3,040
	Advertising fund liabilities – current	—		39,759		—		59,913
	Other current liabilities(4)	11,529		5,250		11,706		5,253
	Notes payable to Tim Hortons Inc. – long-term(2)(3)	585		14,440		628		15,200
	Long-term debt(4)	—		23,899		—		25,157
	Other long-term liabilities	8,592		2,622		9,381		2,976
	Total liabilities	34,194		109,010		35,404		111,539
	Equity of VIEs	1,812		—		365		—
	Total liabilities and equity	$	36,006	$	109,010	$	35,769	$	111,539
	______________
	(1)	The Company consolidated 331 non-owned restaurants as at March 30, 2014 (December 29, 2013: 331).
	(2)	Various assets and liabilities are eliminated upon the consolidation of the Restaurant 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 4).
	(3)	The Notes payable to the Company by the Advertising Fund VIEs, which are funded by the Restricted cash and cash equivalents related to our Tim Card program, are eliminated upon consolidation of the Ad Fund. In the first quarter of 2014, the Ad Fund drew $20.0 million on its revolving credit facility, which is funded by the Restricted cash and cash equivalents related to our Tim Card program, for purposes of the Expanded Menu Board Program.
	(4)	Includes $28.9 million of debt with a Canadian financial institution relating to the Expanded Menu Board Program (December 29, 2013: $30.2 million), of which $5.0 million is recognized in Other current liabilities (December 29, 2013: $5.0 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.

Segment_Reporting

Segment Reporting	3 Months Ended
	Mar. 30, 2014
Segment Reporting [Abstract]	'
Segment Reporting	'
	SEGMENT REPORTING
	The Company operates exclusively in the quick service restaurant industry. 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, driven primarily by the business units’ respective systemwide sales; (iii) franchise fees; (iv) corporate restaurants; (v) equity income related to restaurant operating ventures; and (vi) 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 unit’s 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 and 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.
		First quarter ended
		March 30, 2014			March 31, 2013
	Revenues(1)
	Canada	$	623,185		$	593,673
	U.S.	51,175			44,448
	Corporate services	5,669			4,125
	Total reportable segments	680,029			642,246
	VIEs	86,373			89,291
	Total	$	766,402		$	731,537
	Operating Income (Loss)
	Canada	$	153,466		$	145,821
	U.S.	4,357			910
	Corporate services	(14,534		)	(10,665		)
	Total reportable segments	143,289			136,066
	VIEs	1,998			1,326
	Corporate reorganization expenses	—			(9,475		)
	Consolidated Operating Income	145,287			127,917
	Interest, Net	(15,699		)	(7,735		)
	Income before income taxes	$	129,588		$	120,182
	________________
	(1)	There are no inter-segment revenues included in the above table.
	Consolidated Sales comprise the following:
		First quarter ended
		March 30, 2014			March 31, 2013
	Sales
	Distribution sales	$	452,353		$	431,151
	Company-operated restaurant sales	5,296			5,976
	Sales from VIEs	83,381			86,760
	Total Sales	$	541,030		$	523,887

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	3 Months Ended
	Mar. 30, 2014
Accounting Policies [Abstract]	'
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 March 30, 2014, and the results of operations, comprehensive income and cash flows for the first quarters ended March 30, 2014 and March 31, 2013. These Condensed Consolidated Financial Statements should be read in conjunction with the audited 2013 Consolidated Financial Statements which are contained in our most recent Annual Report. The December 29, 2013 Condensed Consolidated Balance Sheet included herein was derived from the audited 2013 Consolidated Financial Statements, but does not include all of the year-end disclosures required by U.S. GAAP.

Earnings_Per_Common_Share_Attr1

Earnings Per Common Share Attributable to Tim Hortons Inc. (Tables)	3 Months Ended
	Mar. 30, 2014
Earnings Per Share [Abstract]	'
Computations of Basic and Diluted Earnings Per Common Share	'
		First quarter ended
		March 30, 2014		March 31, 2013
	Net income attributable to Tim Hortons Inc.	$	90,909	$	86,171
	Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	138,115		153,091
	Dilutive impact of restricted stock units (“RSUs”)	205		221
	Dilutive impact of stock options with tandem stock appreciation rights (“SARs”)	231		236
	Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	138,551		153,548
	Basic earnings per common share attributable to Tim Hortons Inc.	$	0.66	$	0.56
	Diluted earnings per common share attributable to Tim Hortons Inc.	$	0.66	$	0.56

Notes_Receivable_Net_Tables

Notes Receivable, Net (Tables)	3 Months Ended
	Mar. 30, 2014
Receivables [Abstract]	'
Notes Receivable by Segment	'
		As at
		March 30, 2014								December 29, 2013
		Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Franchise Incentive Program (“FIP”) notes(1)	$	16,550	$	(13,440	)	$	3,110		$	16,677	$	(13,668	)	$	3,009
	Other notes receivable(3)	8,144		(633		)	7,511			8,256		(649		)	7,607
	Notes receivable	$	24,694	$	(14,073	)	10,621			$	24,933	$	(14,317	)	10,616
	Allowance						(1,642		)						(1,502		)
	Notes receivable, net						$	8,979							$	9,114
	Current portion, net						$	8,317							$	4,631
	Long-term portion, net						$	662							$	4,483
Notes Receivable by Class and Aging	'
		As at
		March 30, 2014								December 29, 2013
	Class and Aging	Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Current status (FIP notes and other)	$	9,161	$	(1,650	)	$	7,511		$	9,688	$	(2,081	)	$	7,607
	Past-due status < 90 days (FIP notes)	—		—			—			328		—			328
	Past-due status > 90 days (FIP notes)	15,533		(12,423		)	3,110			14,917		(12,236		)	2,681
	Notes receivable	$	24,694	$	(14,073	)	$	10,621		$	24,933	$	(14,317	)	$	10,616
	Allowance						(1,642		)						(1,502		)
	Notes receivable, net						$	8,979							$	9,114
	________________
	(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 12).
	(3)	Relates primarily to notes issued to vendors in conjunction with the financing of property sales, and on various equipment and other financing programs.

Inventories_and_Other_Net_Tabl

Inventories and Other, Net (Tables)	3 Months Ended
	Mar. 30, 2014
Inventory Disclosure [Abstract]	'
Inventories and Other, Net	'
		As at
		March 30, 2014			December 29, 2013
	Raw materials	$	20,752		$	22,789
	Finished goods	78,233			69,348
		98,985			92,137
	Inventory obsolescence provision	(1,569		)	(1,754		)
	Inventories, net	97,416			90,383
	Prepaids and other	12,483			13,943
	Total Inventories and other, net	$	109,899		$	104,326

Accounts_Payable_and_Accrued_L

Accounts Payable and Accrued Liabilities (Tables)	3 Months Ended
	Mar. 30, 2014
Payables and Accruals [Abstract]	'
Accounts Payable	'
	Accounts payable
		As at
		March 30, 2014		December 29, 2013
	Accounts payable	$	123,199	$	142,131
	Construction holdbacks and accruals	29,418		57,527
	Corporate reorganization accrual(1)	3,691		4,856
	Total Accounts payable	$	156,308	$	204,514
	________________
	(1)	The corporate reorganization accrual is expected to be substantially settled by the end of the second quarter of 2014.
Schedule of Accrued Liabilities	'
	Accrued liabilities
		As at
		30-Mar-14		29-Dec-13
	Salaries and wages	$	13,877	$	22,553
	Taxes	3,169		14,542
	De-branding accruals(1)	4,527		9,538
	Other accrued liabilities(2)	47,564		42,932
	Total Accrued liabilities	$	69,137	$	89,565
	________________
	(1)	Accruals related to Cold Stone Creamery® de-branding activity in Tim Hortons locations in Canada are expected to be substantially settled by the end of the second quarter of 2014.
	(2)	Includes accruals for contingent rent, current portion of the Maidstone Bakeries supply contract, deferred revenues, deposits, and various equipment and other accruals.

Fair_Values_Tables

Fair Values (Tables)	3 Months Ended
	Mar. 30, 2014
Fair Value Disclosures [Abstract]	'
Fair Value of Derivative Instruments on Condensed Consolidated Balance Sheet	'
	Financial assets and liabilities measured at fair value
		As at
		March 30, 2014				December 29, 2013
		Fair value	Fair value			Fair value		Fair value
		hierarchy	asset (liability)(1)			hierarchy		asset (liability)(1)
	Derivatives
	Forward currency contracts(2)	Level 2	$	5,414		Level 2		$	4,181
	Interest rate swap(3)	Level 2	(207		)	Level 2		(49		)
	Interest rate forwards(4)	n/a	—			Level 2		285
	Total return swaps (“TRS”)(5)	Level 2	19,145			Level 2		21,393
	Total Derivatives		$	24,352				$	25,810
	________________
	(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)	The interest rate forwards were settled as part of the issuance of the Series 3 Notes (see note 7).
	(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
		March 30, 2014								December 29, 2013
		Fair value	Fair value			Carrying				Fair value	Fair value			Carrying
		hierarchy	asset (liability)			value				hierarchy	asset (liability)			value
	Bearer deposit notes(1)	Level 2	$	41,403		$	41,403			Level 2	$	41,403		$	41,403
	Notes receivable, net(2)	Level 3	$	8,979		$	8,979			Level 3	$	9,114		$	9,114
	Series 1 Notes(3)	Level 2	$	(318,726	)	$	(301,109	)		Level 2	$	(315,519	)	$	(301,196	)
	Series 2 Notes(3)	Level 2	$	(469,544	)	$	(449,896	)		Level 2	$	(445,419	)	$	(449,892	)
	Series 3 Notes(3)	Level 2	$	(449,874	)	$	(449,874	)		n/a	$	—		$	—
	Advertising fund term debt(4)	Level 3	$	(28,931	)	$	(28,931	)		Level 3	$	(30,189	)	$	(30,189	)
	Other debt(5)	Level 3	$	(132,389	)	$	(70,804	)		Level 3	$	(126,548	)	$	(69,794	)
	________________
	(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 L.P.
	(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)	3 Months Ended
	Mar. 30, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Summary of Fair Value of Derivative Instruments on Consolidated Balance Sheet	'
		As at
		March 30, 2014													December 29, 2013
		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)	$	5,421			$	(7	)		$	5,414			Accounts receivable, net	$	4,181		$	—		$	4,181		Accounts receivable, net
	Interest rate swap(2)	$	—			$	(207	)		$	(207	)		Other long-term liabilities	$	—		$	(49	)	$	(49	)	Other long-term liabilities
	Interest rate forwards(3)	$	—			$	—			$	—			n/a	$	285		$	—		$	285		Accounts receivable, net
	Derivatives not designated as hedging instruments
	TRS(4)	$	19,145			$	—			$	19,145			Other assets	$	21,393		$	—		$	21,393		Other assets
	________________
	(1)	Notional value as at March 30, 2014 of $108.1 million (December 29, 2013: $154.0 million), with maturities ranging between April 2014 and December 2014; no associated cash collateral.
	(2)	Notional value as at March 30, 2014 of $28.8 million (December 29, 2013: $30.0 million), with maturities through fiscal 2019; no associated cash collateral.
	(3)	The interest rate forwards were settled in the first quarter of 2014 (notional amount at December 29, 2013: $90.0 million).
	(4)	The notional value and associated cash collateral, in the form of bearer deposit notes (see note 8), was $41.4 million as at March 30, 2014 (December 29, 2013: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2019. The resulting gain or loss on the TRS is recorded in General and administrative expenses on the Condensed Consolidated Statement of Operations (see note 11)
Summary of Effect of Derivative Instruments on Consolidated Statement of Comprehensive Income	'
				First quarter ended March 30, 2014											First quarter ended March 31, 2013
	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		$	4,405			$	(3,172	)		$	1,233		$	3,273		$	471		$	3,744
	Interest rate swap(3)	Interest (expense)		(211		)		53				(158		)	(501		)	19			(482		)
	Interest rate forwards(4)	Interest (expense)		(5,136		)		418				(4,718		)	—			173			173
	Total			(942		)		(2,701		)		(3,643		)	2,772			663			3,435
	Income tax effect	Income taxes		(1,116		)		829				(287		)	(862		)	(130		)	(992		)
	Net of income taxes			$	(2,058	)		$	(1,872	)		$	(3,930	)	$	1,910		$	533		$	2,443
	________________
	(1)	Excludes amounts related to ineffectiveness, as they were not significant.
	(2)	Other comprehensive income (“OCI”).
	(3)	The 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 relating to the issuance of its long-term debt.

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	3 Months Ended
	Mar. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock Based Compensation Expenses Included in General and Administrative Expenses	'
		First quarter ended
		March 30, 2014			March 31, 2013
	RSUs	$	1,270		$	1,102
	Stock options and tandem SARs	(1,502		)	5,075
	Deferred share units (“DSUs”)	(14		)	1,210
	Total stock-based compensation expense	$	(246	)	$	7,387
	TRS (gain) loss(1)	$	2,248		$	(6,753	)
	________________
	(1)	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 cash obligation related to DSUs. See note 9 for the revaluation of the TRS contracts.

Variable_Interest_Entities_Tab

Variable Interest Entities (Tables)	3 Months Ended
	Mar. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
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:
		First quarter ended
		March 30, 2014						March 31, 2013
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs(1)		fund VIEs(2)		VIEs		VIEs(1)		fund VIEs(2)		VIEs
	Sales	$	83,381	$	—	$	83,381	$	86,760	$	—	$	86,760
	Advertising levies	—		2,992		2,992		—		2,531		2,531
	Total revenues	83,381		2,992		86,373		86,760		2,531		89,291
	Cost of sales	81,613		—		81,613		85,866		—		85,866
	Operating expenses	—		2,762		2,762		—		2,099		2,099
	Operating income	1,768		230		1,998		894		432		1,326
	Interest expense	—		230		230		—		432		432
	Income before taxes	1,768		—		1,768		894		—		894
	Income taxes	322		—		322		142		—		142
	Net income attributable to noncontrolling interests	$	1,446	$	—	$	1,446	$	752	$	—	$	752
	________________
	(1)	Includes rents, royalties, advertising expenses and product purchases from the Company which are eliminated upon the consolidation of these VIEs.
	(2)	The advertising levies, depreciation, interest costs, capital expenditures and financing associated with the Ad Fund’s program to acquire and install LCD screens, media engines, drive-thru menu boards and ancillary equipment for our restaurants (the “Expanded Menu Board Program”) are presented on a gross basis. 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.
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
		March 30, 2014				December 29, 2013
		Restaurant		Advertising		Restaurant		Advertising
		VIEs(1)		fund VIEs		VIEs(1)		fund VIEs
	Cash and cash equivalents	$	7,895	$	—	$	7,773	$	—
	Advertising fund restricted assets – current	—		40,262		—		39,783
	Other current assets	7,264		—		7,155		—
	Property and equipment, net	20,735		67,567		20,471		70,485
	Other long-term assets	112		1,181		370		1,271
	Total assets	$	36,006	$	109,010	$	35,769	$	111,539
	Notes payable to Tim Hortons Inc. – current(2)(3)	$	13,488	$	23,040	$	13,689	$	3,040
	Advertising fund liabilities – current	—		39,759		—		59,913
	Other current liabilities(4)	11,529		5,250		11,706		5,253
	Notes payable to Tim Hortons Inc. – long-term(2)(3)	585		14,440		628		15,200
	Long-term debt(4)	—		23,899		—		25,157
	Other long-term liabilities	8,592		2,622		9,381		2,976
	Total liabilities	34,194		109,010		35,404		111,539
	Equity of VIEs	1,812		—		365		—
	Total liabilities and equity	$	36,006	$	109,010	$	35,769	$	111,539
	______________
	(1)	The Company consolidated 331 non-owned restaurants as at March 30, 2014 (December 29, 2013: 331).
	(2)	Various assets and liabilities are eliminated upon the consolidation of the Restaurant 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 4).
	(3)	The Notes payable to the Company by the Advertising Fund VIEs, which are funded by the Restricted cash and cash equivalents related to our Tim Card program, are eliminated upon consolidation of the Ad Fund. In the first quarter of 2014, the Ad Fund drew $20.0 million on its revolving credit facility, which is funded by the Restricted cash and cash equivalents related to our Tim Card program, for purposes of the Expanded Menu Board Program.
	(4)	Includes $28.9 million of debt with a Canadian financial institution relating to the Expanded Menu Board Program (December 29, 2013: $30.2 million), of which $5.0 million is recognized in Other current liabilities (December 29, 2013: $5.0 million) with the remainder recognized as Long-term debt.

Segment_Reporting_Tables

Segment Reporting (Tables)	3 Months Ended
	Mar. 30, 2014
Segment Reporting [Abstract]	'
Information on Reportable Segments	'
		First quarter ended
		March 30, 2014			March 31, 2013
	Revenues(1)
	Canada	$	623,185		$	593,673
	U.S.	51,175			44,448
	Corporate services	5,669			4,125
	Total reportable segments	680,029			642,246
	VIEs	86,373			89,291
	Total	$	766,402		$	731,537
	Operating Income (Loss)
	Canada	$	153,466		$	145,821
	U.S.	4,357			910
	Corporate services	(14,534		)	(10,665		)
	Total reportable segments	143,289			136,066
	VIEs	1,998			1,326
	Corporate reorganization expenses	—			(9,475		)
	Consolidated Operating Income	145,287			127,917
	Interest, Net	(15,699		)	(7,735		)
	Income before income taxes	$	129,588		$	120,182
	________________
	(1)	There are no inter-segment revenues included in the above table.
Consolidated Sales Information	'
	Consolidated Sales comprise the following:
		First quarter ended
		March 30, 2014			March 31, 2013
	Sales
	Distribution sales	$	452,353		$	431,151
	Company-operated restaurant sales	5,296			5,976
	Sales from VIEs	83,381			86,760
	Total Sales	$	541,030		$	523,887

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail)	3 Months Ended
	Mar. 30, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Effective income tax rate	28.70%	27.70%

Computations_of_Basic_and_Dilu

Computations of Basic and Diluted Earnings Per Common Share (Detail) (CAD)	3 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Net income attributable to Tim Hortons Inc.	90,909	86,171
Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	138,115	153,091
Dilutive impact of RSUs	205	221
Dilutive impact of stock options with tandem SARs	231	236
Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	138,551	153,548
Basic earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.66	0.56
Diluted earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.66	0.56

Notes_Receivable_By_Segment_De

Notes Receivable By Segment (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	10,621	10,616
Allowance	-1,642	-1,502
Notes receivable, net	8,979	9,114
Current portion, net	8,317	4,631
Long-term portion, net	662	4,483
Gross	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	24,694	24,933
VIEs	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	-14,073	-14,317
Franchise Incentive Program ("FIP") notes	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	3,110	3,009
Franchise Incentive Program ("FIP") notes | Gross	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	16,550	16,677
Franchise Incentive Program ("FIP") notes | VIEs	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	-13,440	-13,668
Other notes receivable	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	7,511	7,607
Other notes receivable | Gross	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	8,144	8,256
Other notes receivable | VIEs	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	-633	-649

Notes_Receivable_By_Class_and_

Notes Receivable By Class and Aging (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	10,621	10,616
Allowance	-1,642	-1,502
Notes receivable, net	8,979	9,114
Current Status (FIPs And Other)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	7,511	7,607
Past Due Status Less Than 90 Days (FIPs)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	0	328
Past Due Status Greater Than 90 Days (FIPs)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	3,110	2,681
Gross	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	24,694	24,933
Gross | Current Status (FIPs And Other)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	9,161	9,688
Gross | Past Due Status Less Than 90 Days (FIPs)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	0	328
Gross | Past Due Status Greater Than 90 Days (FIPs)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	15,533	14,917
VIEs	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	-14,073	-14,317
VIEs | Current Status (FIPs And Other)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	-1,650	-2,081
VIEs | Past Due Status Less Than 90 Days (FIPs)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	0	0
VIEs | Past Due Status Greater Than 90 Days (FIPs)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	-12,423	-12,236

Inventories_and_Other_Net_Deta

Inventories and Other Net (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	20,752	22,789
Finished goods	78,233	69,348
Inventories, gross	98,985	92,137
Inventory obsolescence provision	-1,569	-1,754
Inventories, net	97,416	90,383
Prepaids and other	12,483	13,943
Total Inventories and other, net	109,899	104,326

Accounts_Payable_Detail

Accounts Payable (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Accounts payable	123,199	142,131
Construction holdbacks and accruals	29,418	57,527
Corporate reorganization accrual(1)	3,691	4,856
Total Accounts payable	156,308	204,514

Accrued_Liabilities_Details

Accrued Liabilities (Details) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Salaries and wages	13,877	22,553
Taxes	3,169	14,542
De-branding accruals(1)	4,527	9,538
Other accrued liabilities(2)	47,564	42,932
Total Accrued liabilities	69,137	89,565

Long_Term_Debt_Details

Long Term Debt (Details) (CAD)	Mar. 30, 2014	Dec. 29, 2013	Mar. 30, 2014	Mar. 30, 2014	Mar. 30, 2014	Mar. 30, 2014	Dec. 29, 2013
			Series 3 Notes	Redemption Option of Borrower [Member]	Redemption Option of Borrower [Member]	2013 Facility [Member]	2013 Facility [Member]
			Senior Notes [Member]	Minimum [Member]	Maximum [Member]	Revolving Credit Facility	Revolving Credit Facility
				Series 3 Notes	Series 3 Notes
				Senior Notes [Member]	Senior Notes [Member]
Debt [Line Items]	'	'	'	'	'	'	'
Proceeds from Issuance of Senior Long-term Debt	'	'	449,900,000	'	'	'	'
Debt Instrument, Unamortized Discount	'	'	100,000	'	'	'	'
Derivative, Notional Amount	'	'	450,000,000	'	'	'	'
Derivative Loss On Bond Forward	'	'	4,900,000	'	'	'	'
Financing Fees	'	'	2,000,000	'	'	'	'
Debt Instrument, Interest Rate, Effective Percentage	'	'	3.19%	'	'	'	'
Debt Instrument, Interest Rate, Stated Percentage	'	'	2.85%	'	'	'	'
Redemption Period	'	'	'	'30 days	'60 days	'	'
Additional Rate Of Interest On Redemption	'	'	0.29%	'	'	'	'
Redemption Price Of Debt Instrument To Percentage Of Principal Amount	'	'	101.00%	'	'	'	'
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	'	'	400,000,000	'
Short-term borrowings	35,000,000	30,000,000	'	'	'	35,000,000	30,000,000

Financial_Assets_and_Liabiliti

Financial Assets and Liabilities Measured at Fair Value (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	24,352	25,810
Level 2 | Forward Currency Contracts	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	5,414	4,181
Level 2 | Interest Rate Swap | Canadian Ad Fund	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	-207	-49
Level 2 | Interest Rate Forwards	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	0	285
Level 2 | TRS	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	19,145	21,393

Financial_Assets_and_Liabiliti1

Financial Assets and Liabilities Not Measured at Fair Value (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Carrying Value	'	'
Bearer deposit notes	118,401	117,552
Notes receivable, net	10,621	10,616
Series 3 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	'	0
Carrying Value	'	'
Senior Notes Payable	'	0
Level 2	'	'
Fair Value Asset (Liability)	'	'
Bearer deposit notes	41,403	41,403
Carrying Value	'	'
Bearer deposit notes	41,403	41,403
Level 2 | Series 1 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	-318,726	-315,519
Carrying Value	'	'
Senior Notes Payable	-301,109	-301,196
Level 2 | Series 2 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	-469,544	-445,419
Carrying Value	'	'
Senior Notes Payable	-449,896	-449,892
Level 2 | Series 3 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	-449,874	'
Carrying Value	'	'
Senior Notes Payable	-449,874	'
Level 3	'	'
Fair Value Asset (Liability)	'	'
Notes receivable, net	8,979	9,114
Advertising fund term debt	-28,931	-30,189
Other debt	-132,389	-126,548
Carrying Value	'	'
Notes receivable, net	8,979	9,114
Advertising fund term debt	-28,931	-30,189
Other debt	-70,804	-69,794

Fair_Values_Financial_Assets_a

Fair Values Financial Assets and Liabilities Not Measured At Fair Value (Parenthetical) (Details)	3 Months Ended
	Mar. 30, 2014
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)	Mar. 30, 2014	Dec. 29, 2013
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	5,421	4,181
Fair Value Liability	-7	0
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	5,414	4,181
Derivatives Designated As Cash Flow Hedging Instruments | Interest Rate Forwards	'	'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Asset	0	285
Fair Value Liability	0	0
Fair Value, Net	0	'
Derivatives Designated As Cash Flow Hedging Instruments | Interest Rate Forwards | Accounts Receivable	'	'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'	'
Fair Value, Net	'	285
Derivatives Designated As Cash Flow Hedging Instruments | Canadian Ad Fund | Interest Rate Swap	'	'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Asset	0	0
Fair Value Liability	-207	-49
Derivatives Designated As Cash Flow Hedging Instruments | Canadian Ad Fund | Interest Rate Swap | Other Long-term Liabilities	'	'
Cash Flow Hedges Derivative Instruments at Fair Value, Net [Abstract]	'	'
Fair Value, Net	-207	49
Derivatives Not Designated As Hedging Instruments | TRS	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Assets	19,145	21,393
Fair Value Liability	0	0
Derivatives Not Designated As Hedging Instruments | TRS | Other Assets	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value, Net	19,145	21,393

Summary_Of_Fair_Value_Of_Deriv1

Summary Of Fair Value Of Derivative Instruments On Consolidated Balance Sheet (Parenthetical) (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
Forward Currency Contracts	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	108,100,000	154,000,000
Interest Rate Forwards	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	'	90,000,000
TRS	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	41,400,000	41,400,000
Canadian Ad Fund | Interest Rate Swap	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	28,800,000	30,000,000

Summary_Of_Effect_Of_Derivativ

Summary Of Effect Of Derivative Instruments On Consolidated Statement Of Comprehensive Income (Detail) (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of net (gain) loss reclassified to earnings	2,701	-663
Cash Flow Hedging	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of gain (loss) recognized in OCI	-942	2,772
Amount of gain (loss) recognized in OCI, Income tax effect	-1,116	-862
Amount of gain (loss) recognized in OCI, Net of income taxes	-2,058	1,910
Amount of net (gain) loss reclassified to earnings	-2,701	663
Amount of net (gain) loss reclassified to earnings, Income tax effect	829	-130
Amount of net (gain) loss reclassified to earnings, Net of income taxes	-1,872	533
Total effect on OCI	-3,643	3,435
Total effect on OCI, Income tax effect	-287	-992
Total effect on OCI, Net of income taxes	-3,930	2,443
Cash Flow Hedging | Forward Currency Contracts	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of gain (loss) recognized in OCI	4,405	3,273
Total effect on OCI	1,233	3,744
Cash Flow Hedging | Forward Currency Contracts | Cost Of Sales	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of net (gain) loss reclassified to earnings	-3,172	471
Cash Flow Hedging | Interest Rate Swap | Canadian Ad Fund	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of gain (loss) recognized in OCI	-211	-501
Total effect on OCI	-158	-482
Cash Flow Hedging | Interest Rate Swap | Interest (Expense) | Canadian Ad Fund	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of net (gain) loss reclassified to earnings	53	19
Cash Flow Hedging | Interest Rate Forwards	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of gain (loss) recognized in OCI	-5,136	0
Total effect on OCI	-4,718	173
Cash Flow Hedging | Interest Rate Forwards | Interest (Expense)	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'
Amount of net (gain) loss reclassified to earnings	418	173

Commitments_and_Contingencies_

Commitments and Contingencies Commitments and Contingencies (Details) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Long-term Purchase Commitment, Amount	$115.80
Long-term Purchase Commitment, Time Period	'6

StockBased_Compensation_Expens

Stock-Based Compensation Expense Included In General And Administrative Expenses (Detail) (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
RSUs	1,270	1,102
Stock options and tandem SARs	-1,502	5,075
DSUs	-14	1,210
Total stock-based compensation expense	-246	7,387
General and Administrative Expense [Member] | TRS	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Derivative Instruments Not Designated as Hedging Instruments, Gain (Loss), Net	2,248	-6,753

StockBased_Compensation_Additi

Stock-Based Compensation Additional Information (Detail)	3 Months Ended
In Millions, unless otherwise specified	Mar. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Underlying Common Stock Covered Under Total Return Swap Contracts	1

Revenues_and_Expenses_of_Varia

Revenues and Expenses of Variable Interest Entities (Detail) (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Variable Interest Entity [Line Items]	'	'
Sales	541,030	523,887
Total revenues	766,402	731,537
Cost of sales	473,583	461,354
Operating expenses	81,258	75,733
Operating income	145,287	127,917
Interest expense	16,676	8,663
Income before income taxes	129,588	120,182
Income taxes	37,233	33,259
Net income attributable to noncontrolling interests	1,446	752
Restaurant VIEs	'	'
Variable Interest Entity [Line Items]	'	'
Sales	83,381	86,760
Advertising levies	0	0
Total revenues	83,381	86,760
Cost of sales	81,613	85,866
Operating expenses	0	0
Operating income	1,768	894
Interest expense	0	0
Income before income taxes	1,768	894
Income taxes	322	142
Net income attributable to noncontrolling interests	1,446	752
Ad Fund VIEs	'	'
Variable Interest Entity [Line Items]	'	'
Sales	0	0
Advertising levies	2,992	2,531
Total revenues	2,992	2,531
Cost of sales	0	0
Operating expenses	2,762	2,099
Operating income	230	432
Interest expense	230	432
Income before income taxes	0	0
Income taxes	0	0
Net income attributable to noncontrolling interests	0	0
VIEs	'	'
Variable Interest Entity [Line Items]	'	'
Sales	83,381	86,760
Advertising levies	2,992	2,531
Total revenues	86,373	89,291
Cost of sales	81,613	85,866
Operating expenses	2,762	2,099
Operating income	1,998	1,326
Interest expense	230	432
Income before income taxes	1,768	894
Income taxes	322	142
Net income attributable to noncontrolling interests	1,446	752

Assets_and_Liabilities_of_Vari

Assets and Liabilities of Variable Interest Entities (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013	Mar. 31, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Variable Interest Entity [Line Items]	'	'	'	'
Cash and cash equivalents	178,942	50,414	74,641	120,139
Advertising fund restricted assets b current	40,262	39,783	'	'
Property and equipment, net	1,688,604	1,685,043	'	'
Other long-term assets	118,401	117,552	'	'
Total assets	2,502,412	2,433,823	'	'
Total Accrued liabilities	69,137	89,565	'	'
Other long-term liabilities	111,529	112,090	'	'
Equity of VIEs	1,812	365	'	'
Total liabilities and equity	2,502,412	2,433,823	'	'
Restaurant VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Cash and cash equivalents	7,895	7,773	'	'
Advertising fund restricted assets b current	0	0	'	'
Other current assets	7,264	7,155	'	'
Property and equipment, net	20,735	20,471	'	'
Other long-term assets	112	370	'	'
Total assets	36,006	35,769	'	'
Notes payable to Tim Hortons Inc. b current	13,488	13,689	'	'
Advertising fund liabilities b current	0	0	'	'
Total Accrued liabilities	11,529	11,706	'	'
Notes payable to Tim Hortons Inc. - long-term	585	628	'	'
Long-term debt	0	0	'	'
Other long-term liabilities	8,592	9,381	'	'
Total liabilities	34,194	35,404	'	'
Equity of VIEs	1,812	365	'	'
Total liabilities and equity	36,006	35,769	'	'
Ad Fund VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Cash and cash equivalents	0	0	'	'
Advertising fund restricted assets b current	40,262	39,783	'	'
Other current assets	0	0	'	'
Property and equipment, net	67,567	70,485	'	'
Other long-term assets	1,181	1,271	'	'
Total assets	109,010	111,539	'	'
Notes payable to Tim Hortons Inc. b current	23,040	3,040	'	'
Advertising fund liabilities b current	39,759	59,913	'	'
Total Accrued liabilities	5,250	5,253	'	'
Notes payable to Tim Hortons Inc. - long-term	14,440	15,200	'	'
Long-term debt	23,899	25,157	'	'
Other long-term liabilities	2,622	2,976	'	'
Total liabilities	109,010	111,539	'	'
Equity of VIEs	0	0	'	'
Total liabilities and equity	109,010	111,539	'	'

Assets_and_Liabilities_of_Vari1

Assets and Liabilities of Variable Interest Entities (Parenthetical) (Detail) (CAD)	Mar. 30, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Variable Interest Entity [Line Items]	'	'
Other liabilities	17,774	17,782
Restaurant VIEs	'	'
Variable Interest Entity [Line Items]	'	'
Number of Consolidated Non Owned Restaurants	331	331
Notes payable to Tim Hortons Inc. b current	13,488	13,689
Ad Fund VIEs	'	'
Variable Interest Entity [Line Items]	'	'
Notes payable to Tim Hortons Inc. b current	23,040	3,040
Ad Fund VIEs | Revolving Credit Facility	'	'
Variable Interest Entity [Line Items]	'	'
Notes payable to Tim Hortons Inc. b current	20,000	'
Ad Fund VIEs | Term Loan	'	'
Variable Interest Entity [Line Items]	'	'
Advertising fund term debt	28,931	30,189
Other liabilities	5,000	5,000

Information_on_Reportable_Segm

Information on Reportable Segments (Detail) (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Segment Reporting Information [Line Items]	'	'
Revenues	766,402	731,537
Operating income	145,287	127,917
Interest, Net	-15,699	-7,735
Income before income taxes	129,588	120,182
Operating Segments	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	680,029	642,246
Operating income	143,289	136,066
Operating Segments | Canada	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	623,185	593,673
Operating income	153,466	145,821
Operating Segments | U.S.	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	51,175	44,448
Operating income	4,357	910
Operating Segments | Corporate Services	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	5,669	4,125
Operating income	-14,534	-10,665
VIEs	'	'
Segment Reporting Information [Line Items]	'	'
Revenues	86,373	89,291
Operating income	1,998	1,326
Corporate Reorganization Expenses	'	'
Segment Reporting Information [Line Items]	'	'
Operating income	0	-9,475

Consolidated_Sales_Information

Consolidated Sales Information (Detail) (CAD)	3 Months Ended
In Thousands, unless otherwise specified	Mar. 30, 2014	Mar. 31, 2013
Segment Reporting [Abstract]	'	'
Distribution sales	452,353	431,151
Company-operated restaurant sales	5,296	5,976
Sales from VIEs	83,381	86,760
Total Sales	541,030	523,887