Tim Hortons 10-Q 6 Nov 14 2014 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2014	Nov. 03, 2014
Document Document And Entity Information [Abstract]	'	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	28-Sep-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q3	'
Trading Symbol	'THI	'
Entity Registrant Name	'Tim Hortons Inc.	'
Entity Central Index Key	'0001345111	'
Current Fiscal Year End Date	'--12-28	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	132,576,171

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. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Revenues	'	'	'	'
Sales	634,786	575,780	1,789,645	1,668,229
Franchise revenues	'	'	'	'
Rents and royalties	230,383	212,114	654,845	608,857
Franchise fees	43,986	37,459	105,414	79,943
Franchise Revenue, Total	274,369	249,573	760,259	688,800
Total revenues	909,155	825,353	2,549,904	2,357,029
Costs and expenses	'	'	'	'
Cost of sales	545,050	501,856	1,545,765	1,452,302
Operating expenses	86,306	78,307	251,975	231,026
Franchise fee costs	43,577	37,865	106,166	83,743
General and administrative expenses	41,681	38,787	121,141	115,493
Equity (income)	-4,038	-4,075	-11,359	-11,340
Transactions costs	27,289	0	27,289	0
Corporate reorganization expenses	0	953	0	11,032
Asset Impairment	0	2,889	0	2,889
Other expense (income), net	484	-57	2,467	-1,440
Total costs and expenses, net	740,349	656,525	2,043,444	1,883,705
Operating income	168,806	168,828	506,460	473,324
Interest (expense)	-18,518	-9,406	-53,842	-26,991
Interest income	879	919	2,994	2,638
Income before income taxes	151,167	160,341	455,612	448,971
Income taxes	51,434	45,386	138,092	122,531
Net income	99,733	114,955	317,520	326,440
Net income attributable to noncontrolling interests	1,602	1,092	4,730	2,670
Net income attributable to Tim Hortons Inc.	98,131	113,863	312,790	323,770
Basic earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.74	0.76	2.32	2.12
Diluted earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.74	0.75	2.31	2.12
Weighted average number of common shares outstanding (in thousands) – Basic	132,439	150,342	134,817	152,379
Weighted average number of common shares outstanding (in thousands) – Diluted	132,934	150,864	135,292	152,919
Dividends per common share (in Canadian dollars per share)	0.32	0.26	0.96	0.78

Condensed_Consolidated_Stateme1

Condensed Consolidated Statement Of Comprehensive Income (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	99,733	114,955	317,520	326,440
Other comprehensive income	'	'	'	'
Translation adjustments gain (loss)	21,301	-9,133	18,471	14,250
Unrealized (losses) gains from cash flow hedges	'	'	'	'
Gain (loss) from change in fair value of derivatives	5,356	-10,686	-553	-2,607
Amount of net loss (gain) reclassified to earnings during the period	47	-2,068	-3,654	-1,027
Tax (expense) recovery	-1,260	1,509	216	-816
Other comprehensive income (loss)	25,444	-20,378	14,480	9,800
Comprehensive income	125,177	94,577	332,000	336,240
Comprehensive income atributable to non-controlling interests	1,602	1,092	4,730	2,670
Comprehensive income attributable to Tim Hortons Inc.	123,575	93,485	327,270	333,570

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheet (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Current assets	'	'
Cash and cash equivalents	109,085	50,414
Restricted cash and cash equivalents	64,572	155,006
Accounts receivable, net	215,570	210,664
Notes receivable, net	6,482	4,631
Deferred income taxes	8,448	10,165
Inventories and other, net	141,133	104,326
Advertising fund restricted assets	57,230	39,783
Total current assets	602,520	574,989
Property and equipment, net	1,718,192	1,685,043
Notes receivable, net	572	4,483
Deferred income taxes	13,067	11,018
Equity investments	40,253	40,738
Other assets	129,850	117,552
Total assets	2,504,454	2,433,823
Current liabilities	'	'
Accounts payable	215,215	204,514
Tim Card obligation	112,458	184,443
Accrued liabilities	110,757	89,565
Advertising fund liabilities	49,211	59,912
Short-term borrowings	0	30,000
Current portion of long-term obligations	18,243	17,782
Total current liabilities	505,884	586,216
Long-term obligations	'	'
Long-term debt	1,294,880	843,020
Capital leases	125,468	121,049
Deferred income taxes	7,377	9,929
Other long-term liabilities	139,769	112,090
Total long-term obligations	1,567,494	1,086,088
Commitments and contingencies	'	'
Equity of Tim Hortons Inc.	'	'
Common shares ($2.84 stated value per share), Authorized: unlimited shares. Issued: 132,576,171 and 141,329,010 shares, respectively	375,880	400,738
Common shares held in Trust, at cost: 315,932 and 293,816 shares, respectively	-14,806	-12,924
Contributed surplus	12,148	11,033
Retained earnings	154,569	474,409
Accumulated other comprehensive loss	-97,622	-112,102
Total equity of Tim Hortons Inc.	430,169	761,154
Noncontrolling interests	907	365
Total equity	431,076	761,519
Total liabilities and equity	2,504,454	2,433,823

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheet (Parenthetical) (CAD)	Sep. 28, 2014	Dec. 29, 2013
Statement of Financial Position [Abstract]	'	'
Common shares, stated value per share	2.84	2.84
Common shares, issued	132,576,171	141,329,010
Common shares held in Trust, shares	315,932	293,816

Condensed_Consolidated_Stateme2

Condensed Consolidated Statement Of Cash Flows (CAD)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013
Cash flows provided from (used in) operating activities	'	'
Net income	317,520	326,440
Adjustments to reconcile net income to net cash provided from operating activities	'	'
Depreciation and amortization	121,163	110,447
Total return swaps (gain)	-26,509	-11,037
Stock-based compensation expense	34,967	17,132
Deferred income taxes	224	-2,458
Changes in operating assets and liabilities	'	'
Restricted cash and cash equivalents	90,992	50,020
Accounts receivable	-8,506	-11,010
Inventories and other	-18,666	-7,913
Accounts payable and accrued liabilities	-35,516	-58,213
Taxes	4,164	7,183
Settlement of interest rate forwards	-4,851	0
Deposit with tax authorities	-1,721	0
Other	-25,626	17,561
Net cash provided from operating activities	447,635	438,152
Cash flows (used in) provided from investing activities	'	'
Capital expenditures	-138,950	-132,726
Capital expenditures b Advertising fund	-5,237	-9,554
Other investing activities	10,955	6,709
Net cash (used in) investing activities	-133,232	-135,571
Cash flows (used in) provided from financing activities	'	'
Repurchase of common shares	-527,640	-242,222
Dividend payments to common shareholders	-129,367	-118,579
Net proceeds from issuance of debt	448,299	0
Short-term (repayments) borrowings, net	-30,000	0
Principal payments on long-term debt obligations	-12,139	-12,901
Other financing activities	-6,269	-5,601
Net cash (used in) financing activities	-257,116	-379,303
Effect of exchange rate changes on cash	1,384	1,460
(Decrease) in cash and cash equivalents	58,671	-75,262
Cash and cash equivalents at beginning of period	50,414	120,139
Cash and cash equivalents at end of period	109,085	44,877
Supplemental disclosures of cash flow information:	'	'
Interest paid	37,096	23,259
Income taxes paid	144,297	117,418
Non-cash investing and financing activities:	'	'
Capital lease obligations incurred	23,238	25,217

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement Of Equity (CAD)

Total

Common Stock

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

[1]

-3,590

[1]

1,187,238

2,853

[2]

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)

[3]

'

-12,076

-43

'

'

'

'

'

'

'

Repurchase of common shares

[3]

'

-34,295

-2,453

'

-686,243

'

'

-722,991

'

-722,991

Disbursed or sold from the Trust (in shares)

[4]

'

'

66

'

'

'

'

'

'

'

Disbursed or sold from the Trust

[4]

'

'

2,885

'

'

'

'

2,885

'

2,885

Stock based compensation

'

'

'

63

-712

'

'

-649

'

-649

Other comprehensive income, before reclassifications

[5]

'

'

'

'

'

31,333

[1]

-2,407

[1]

28,926

'

28,926

Amounts reclassified from AOCI

[5]

'

'

'

'

'

'

-2,000

[1]

-2,000

'

-2,000

NCI transactions

'

'

'

'

-483

'

'

-483

483

[2]

0

Net income

'

'

'

'

'

'

'

'

'

428,649

Net income attributable to NCI

[2]

'

'

'

'

'

'

'

'

4,280

'

Net income attributable to THI

'

'

'

'

424,369

'

'

424,369

'

'

Dividends and distributions, net

'

'

'

'

-156,141

'

'

-156,141

-7,251

[2]

-163,392

Balance at Dec. 29, 2013

761,519

400,738

-12,924

11,033

474,409

-104,105

[1]

-7,997

[1]

761,154

365

[2]

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)

[3],[6]

'

-8,753

-59

'

'

'

'

'

'

'

Repurchase of common shares

[3],[6]

'

-24,858

-3,549

'

-502,781

'

'

-531,188

'

-531,188

Disbursed or sold from the Trust (in shares)

[4]

'

'

37

'

'

'

'

'

'

'

Disbursed or sold from the Trust

[4]

'

'

1,667

'

'

'

'

1,667

'

1,667

Stock based compensation

'

'

'

1,115

-214

'

'

901

'

901

Other comprehensive income, before reclassifications

[5]

'

'

'

'

'

18,471

[1]

-1,771

[1]

16,700

'

16,700

Amounts reclassified from AOCI

[5]

'

'

'

'

'

'

-2,220

[1]

-2,220

'

-2,220

NCI transactions

'

'

'

'

-268

'

'

-268

268

[2]

0

Net income

317,520

'

'

'

'

'

'

'

'

317,520

Net income attributable to NCI

4,730

'

'

'

'

'

'

'

4,730

[2]

'

Net income attributable to THI

312,790

'

'

'

312,790

'

'

312,790

'

'

Dividends and distributions, net

'

'

'

'

-129,367

'

'

-129,367

-4,456

[2]

-133,823

Balance at Sep. 28, 2014

431,076

375,880

-14,806

12,148

154,569

-85,634

[1]

-11,988

[1]

430,169

907

[2]

431,076

Balance (in shares) at Sep. 28, 2014

'

132,576

316

'

'

'

'

'

'

'

[1]

Accumulated other comprehensive income (bAOCIb).

[2]

Noncontrolling interests (bNCIb).

[3]

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

[4]

Amounts are net of tax.

[5]

Amounts are net of tax (see note 9).

[6]

The 2014 share repurchase program, as described in the Companybs Annual Report on Form 10-K for the year ended December 29, 2013 (bAnnual Reportb), filed with the SEC and the CSA on FebruaryB 25, 2014, commenced on February 28, 2014 and was due to terminate on February 27, 2015, or earlier if the $440.0 million or 10.0% share maximum was reached, or upon the occurrence of certain other termination events. Following the announcement on August 24, 2014 that the Company was in discussions with Burger King Worldwide, Inc. regarding a potential strategic transaction, the 2014 Program was terminated.

Condensed_Consolidated_Stateme4

Condensed Consolidated Statement of Equity (Parenthetical) (Share Repurchase Program Two Thousand And Fourteen, CAD)	Feb. 14, 2014
Share Repurchase Program Two Thousand And Fourteen	'
Maximum Common Shares Allowed To Be Repurchased Value	440
Percentage Of Outstanding Shares	10.00%

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 28, 2014
Accounting Policies [Abstract]	'
Basis of Presentation	'
	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 September 28, 2014, and the results of operations, comprehensive income and cash flows for the third quarters ended September 28, 2014 and September 29, 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.
	Stock-based compensation - performance stock units
	In May 2014, the Company granted performance stock units ("PSUs") to certain of its employees. PSU payout levels will be based on two forward looking performance measures: return on assets and total shareholder return (see Note 15). PSUs are expensed on a straight-line basis over the relevant vesting period.
	Proposed transaction with Burger King Worldwide, Inc.
	On August 26, 2014, the Company announced that it had entered into a definitive agreement (the “Arrangement Agreement”) with Burger King Worldwide, Inc. (“Burger King”) and certain of its affiliates (see Note 15 for further information).

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2014
Income Tax Disclosure [Abstract]	'
Income Taxes	'
	INCOME TAXES
	The effective income tax rate was 34.0% for the third quarter ended September 28, 2014 (third quarter fiscal 2013: 28.3%) and 30.3% for the year-to-date period ended September 28, 2014 (year-to-date period fiscal 2013: 27.3%). The increase in the effective tax rate for the 2014 quarter-to-date and year-to-date periods as compared to the respective 2013 periods is primarily due to Transaction-related costs (see Note 15), and to a lesser degree an increase in costs in 2014 related to the Company’s new long-term debt, for both of which a full tax benefit cannot be recognized.

Earnings_Per_Common_Share_Attr

Earnings Per Common Share Attributable to Tim Hortons Inc.	9 Months Ended
	Sep. 28, 2014
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 28, 2014		September 29, 2013		September 28, 2014		September 29, 2013
	Net income attributable to Tim Hortons Inc.	$	98,131	$	113,863	$	312,790	$	323,770
	Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	132,439		150,342		134,817		152,379
	Dilutive impact of restricted stock units (“RSUs”) and PSUs (in thousands)	219		264		243		285
	Dilutive impact of stock options with tandem stock appreciation rights (“SARs”) (in thousands)	276		258		232		255
	Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	132,934		150,864		135,292		152,919
	Basic earnings per common share attributable to Tim Hortons Inc.	$	0.74	$	0.76	$	2.32	$	2.12
	Diluted earnings per common share attributable to Tim Hortons Inc.	$	0.74	$	0.75	$	2.31	$	2.12

Notes_Receivable_Net

Notes Receivable, Net	9 Months Ended
	Sep. 28, 2014
Receivables [Abstract]	'
Notes Receivable, Net	'
	NOTES RECEIVABLE, NET
		As at
		September 28, 2014								December 29, 2013
		Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Franchise Incentive Program (“FIP”) notes(1)	$	15,404	$	(12,392	)	$	3,012		$	16,677	$	(13,668	)	$	3,009
	Other notes receivable(3)	6,173		(594		)	5,579			8,256		(649		)	7,607
	Notes receivable	$	21,577	$	(12,986	)	8,591			$	24,933	$	(14,317	)	10,616
	Allowance						(1,537		)						(1,502		)
	Notes receivable, net						$	7,054							$	9,114
	Current portion, net						$	6,482							$	4,631
	Long-term portion, net						$	572							$	4,483
		As at
		September 28, 2014								December 29, 2013
	Class and Aging	Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Current status (FIP notes and other)	$	6,974	$	(1,271	)	$	5,703		$	9,688	$	(2,081	)	$	7,607
	Past-due status < 90 days (FIP notes)	—		—			—			328		—			328
	Past-due status > 90 days (FIP notes)	14,603		(11,715		)	2,888			14,917		(12,236		)	2,681
	Notes receivable	$	21,577	$	(12,986	)	$	8,591		$	24,933	$	(14,317	)	$	10,616
	Allowance						(1,537		)						(1,502		)
	Notes receivable, net						$	7,054							$	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	9 Months Ended
	Sep. 28, 2014
Inventory Disclosure [Abstract]	'
Inventories and Other, Net	'
	INVENTORIES AND OTHER, NET
		As at
		September 28, 2014			December 29,
					2013
	Raw materials	$	21,784		$	22,789
	Finished goods	91,346			69,348
		113,130			92,137
	Inventory obsolescence provision	(2,057		)	(1,754		)
	Inventories, net	111,073			90,383
	Prepaids and other(1)	30,060			13,943
	Total Inventories and other, net	$	141,133		$	104,326
	(1) Includes fair value of the Total Return Swaps of $10.6 million (December 29, 2013: nil) and bearer deposit notes of $7.6 million (December 29, 2013: nil) (see Note 9). Amounts have been reclassified from Other assets since December 29, 2013.

Accounts_Payable

Accounts Payable	9 Months Ended
	Sep. 28, 2014
Payables and Accruals [Abstract]	'
Accounts Payable and Accrued Liabilities	'
	ACCOUNTS PAYABLE AND ACCRUED LIABILITIES
	Accounts payable
		As at
		September 28, 2014		December 29,
				2013
	Accounts payable	$	143,383	$	142,131
	Construction holdbacks and accruals	46,772		57,527
	Transaction costs (note 15)	24,572		—
	Corporate reorganization accrual	488		4,856
	Total Accounts payable	$	215,215	$	204,514
	Tim Card obligation
	The decrease in our Tim Card obligation, and resulting decrease in Restricted cash and cash equivalents, is primarily driven by Tim Card redemptions, which can be seasonal, and to a much lesser extent, the recognition of breakage income. 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
		September 28, 2014		December 29,
				2013
	Salaries and wages	$	26,312	$	22,553
	Taxes payable	18,730		14,542
	De-branding accruals(1)	1,376		9,538
	Other accrued liabilities(2)	64,339		42,932
	Total Accrued liabilities	$	110,757	$	89,565
	________________
	(1)	Accruals related to Cold Stone Creamery® de-branding activity in Tim Hortons locations in Canada.
	(2)	Includes accruals for contingent rent, current portion of the Maidstone Bakeries supply contract, deferred revenues, deposits, the current portion of deferred income taxes, and various equipment and other accruals.

Long_Term_Debt_Notes

Long Term Debt (Notes)	9 Months Ended
	Sep. 28, 2014
Debt Disclosure [Abstract]	'
Long-term Debt	'
	LONG-TERM DEBT
	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. A portion of the proceeds from the Series 3 Notes were used to retire the balance of our 364-day $400.0 million revolving bank facility. Please refer to Note 7, Long-term debt, in the interim financial statements for the quarter ended March 30, 2014, filed on Form 10-Q with the SEC and CSA on May 7, 2014, for further information.

Fair_Values

Fair Values	9 Months Ended
	Sep. 28, 2014
Fair Value Disclosures [Abstract]	'
Fair Values	'
	FAIR VALUES
	Financial assets and liabilities measured at fair value
		As at
		September 28, 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	$	4,264		Level 2		$	4,181
	Interest rate swap(3)	Level 2	(163		)	Level 2		(49		)
	Interest rate forwards(4)	n/a	—			Level 2		285
	Total return swaps (“TRS”)(5)	Level 2	47,902			Level 2		21,393
	Total Derivatives		$	52,003				$	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.
	Other financial assets and liabilities not measured at fair value
	As at September 28, 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
		September 28, 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	$	42,520		$	42,520			Level 2	$	41,403		$	41,403
	Notes receivable, net(2)	Level 3	$	7,054		$	7,054			Level 3	$	9,114		$	9,114
	Series 1 Notes(3)	Level 2	$	(306,768	)	$	(300,934	)		Level 2	$	(315,519	)	$	(301,196	)
	Series 2 Notes(3)	Level 2	$	(458,325	)	$	(449,901	)		Level 2	$	(445,419	)	$	(449,892	)
	Series 3 Notes(3)	Level 2	$	(452,435	)	$	(449,887	)		n/a	$	—		$	—
	Advertising fund term debt(4)	Level 3	$	(26,415	)	$	(26,415	)		Level 3	$	(30,189	)	$	(30,189	)
	Other debt(5)	Level 3	$	(141,995	)	$	(75,651	)		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	9 Months Ended
	Sep. 28, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Derivatives	'
	DERIVATIVES
		As at
		September 28, 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)	$	3,480			$	—			$	3,480			Accounts receivable, net	$	4,181		$	—		$	4,181		Accounts receivable, net
	Interest rate swap(2)	$	—			$	(163	)		$	(163	)		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 (current)(4)	$	10,609			$	—			$	10,609			Inventories and other, net	$	—		$	—		$	—		n/a
	TRS (long-term)(4)	$	37,293			$	—			$	37,293			Other assets	$	21,393		$	—		$	21,393		Other assets
	Forward currency contracts(1)	$	784			$	—			$	784			Accounts receivable, net	$	—		$	—		$	—		n/a
	________________
	(1)	Notional value as at September 28, 2014 of $158.6 million (December 29, 2013: $154.0 million), with maturities ranging between October 2014 and April 2015; no associated cash collateral.
	(2)	Notional value as at September 28, 2014 of $26.3 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 $42.3 million as at September 28, 2014 (December 29, 2013: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2021.
				Third quarter ended September 28, 2014											Third quarter ended September 29, 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		$	5,362			$	(659	)		$	4,703		$	(3,368	)	$	(2,300	)	$	(5,668	)
	Interest rate swap(3)	Interest (expense)		(6		)		47				41			(83		)	59			(24		)
	Interest rate forwards(4)	Interest (expense)		—				659				659			(7,235		)	173			(7,062		)
	Total			5,356				47				5,403			(10,686		)	(2,068		)	(12,754		)
	Income tax effect	Income taxes		(1,422		)		162				(1,260		)	915			594			1,509
	Net of income taxes			$	3,934			$	209			$	4,143		$	(9,771	)	$	(1,474	)	$	(11,245	)
				Year-to-date period ended September 28, 2014											Year-to-date period ended September 29, 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		$	4,847			$	(5,548	)		$	(701	)	$	4,756		$	(1,685	)	$	3,071
	Interest rate swap(3)	Interest (expense)		(264		)		150				(114		)	(128		)	139			11
	Interest rate forwards(4)	Interest (expense)		(5,136		)		1,744				(3,392		)	(7,235		)	519			(6,716		)
	Total			(553		)		(3,654		)		(4,207		)	(2,607		)	(1,027		)	(3,634		)
	Income tax effect	Income taxes		(1,218		)		1,434				216			(1,226		)	410			(816		)
	Net of income taxes			$	(1,771	)		$	(2,220	)		$	(3,991	)	$	(3,833	)	$	(617	)	$	(4,450	)
	_______________
	(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.
	Derivatives not designated as cash flow hedging instruments	Classification on Condensed Consolidated Statement of Operations		Third quarter ended								Year-to-date period ended
				September 28,				September 29,				September 28,			September 29,
				2014				2013				2014			2013
	TRS	General and administrative expenses		$	(30,756	)		$	(2,802	)		$	(26,509	)	$	(11,037	)
	Forward currency contracts	Cost of sales		(741		)		85				(574		)	(264		)
	Forward currency contracts	Other (income) expense		(1,175		)		—				(535		)	—
	Total loss (gain), net			$	(32,672	)		$	(2,717	)		$	(27,618	)	$	(11,301	)

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 28, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	COMMITMENTS AND CONTINGENCIES
	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	9 Months Ended
	Sep. 28, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Stock-Based Compensation	'
	STOCK-BASED COMPENSATION
		Third quarter ended						Year-to-date period ended
		September 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
	RSUs and PSUs	$	1,551		$	1,510		$	4,207		$	5,090
	Stock options and tandem SARs	27,490			2,573			25,626			9,912
	Deferred share units (“DSUs”)	5,040			514			5,134			2,130
	Total stock-based compensation expense(1)	$	34,081		$	4,597		$	34,967		$	17,132
	TRS (gain)(2)	$	(30,756	)	$	(2,802	)	$	(26,509	)	$	(11,037	)
	________________
	(1)	Primarily included in General and administrative expenses in the Condensed Consolidated Statement of Operations.
	(2)	The Company has entered into TRS contracts as economic hedges, covering 1,027,000 of the Company’s underlying common shares (September 29, 2013: 1,008,000), 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	9 Months Ended
	Sep. 28, 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:
		Third quarter ended
		September 28, 2014						September 29, 2013
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs(1)		fund VIEs(2)		VIEs		VIEs(1)		fund VIEs(2)		VIEs
	Sales	$	94,129	$	—	$	94,129	$	96,049	$	—	$	96,049
	Advertising levies	—		2,979		2,979		—		2,865		2,865
	Total revenues	94,129		2,979		97,108		96,049		2,865		98,914
	Cost of sales	92,183		—		92,183		94,302		—		94,302
	Operating expenses	—		2,761		2,761		—		2,379		2,379
	Asset impairment(3)	—		—		—		441		—		441
	Operating income	1,946		218		2,164		1,306		486		1,792
	Interest expense	—		218		218		—		486		486
	Income before taxes	1,946		—		1,946		1,306		—		1,306
	Income taxes	344		—		344		214		—		214
	Net income attributable to noncontrolling interests	$	1,602	$	—	$	1,602	$	1,092	$	—	$	1,092
		Year-to-date period ended
		28-Sep-14						29-Sep-13
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs(1)		fund VIEs(2)		VIEs		VIEs(1)		fund VIEs(2)		VIEs
	Sales	$	271,838	$	—	$	271,838	$	276,273	$	—	$	276,273
	Advertising levies	—		8,877		8,877		—		7,965		7,965
	Total revenues	271,838		8,877		280,715		276,273		7,965		284,238
	Cost of sales	266,038		—		266,038		272,648		—		272,648
	Operating expenses	—		8,227		8,227		—		6,771		6,771
	Asset impairment(3)	—		—		—		441		—		441
	Operating income	5,800		650		6,450		3,184		1,194		4,378
	Interest expense	33		650		683		—		1,194		1,194
	Income before taxes	5,767		—		5,767		3,184		—		3,184
	Income taxes	1,037		—		1,037		514		—		514
	Net income attributable to noncontrolling interests	$	4,730	$	—	$	4,730	$	2,670	$	—	$	2,670
	______________
	(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.
	(3)	The Company recognized an impairment charge in the third quarter of 2013 related to certain underperforming markets in the U.S.
	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 28, 2014				December 29, 2013
		Restaurant		Advertising		Restaurant		Advertising
		VIEs(1)		fund VIEs		VIEs(1)		fund VIEs
	Cash and cash equivalents	$	7,717	$	—	$	7,773	$	—
	Advertising fund restricted assets – current	—		57,230		—		39,783
	Other current assets	6,892		—		7,155		—
	Property and equipment, net	15,134		62,877		20,471		70,485
	Other long-term assets	91		746		370		1,271
	Total assets	$	29,834	$	120,853	$	35,769	$	111,539
	Notes payable to Tim Hortons Inc. – current(2)(3)	$	12,492	$	8,222	$	13,689	$	3,040
	Advertising fund liabilities – current	—		49,211		—		59,913
	Other current liabilities(4)	10,509		5,254		11,706		5,253
	Notes payable to Tim Hortons Inc. – long-term(2)(3)	494		34,943		628		15,200
	Long-term debt(4)	—		21,384		—		25,157
	Other long-term liabilities	5,432		1,839		9,381		2,976
	Total liabilities	28,927		120,853		35,404		111,539
	Equity of VIEs	907		—		365		—
	Total liabilities and equity	$	29,834	$	120,853	$	35,769	$	111,539
	______________
	(1)	The Company consolidated 317 Non-owned restaurants as at September 28, 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.
	(4)	Includes $26.4 million of Advertising fund VIEs 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	9 Months Ended
	Sep. 28, 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.
		Third quarter ended						Year-to-date period ended
		September 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
	Revenues(1)
	Canada	$	747,692		$	676,006		$	2,092,476		$	1,927,361
	U.S.	60,099			47,019			163,152			132,687
	Corporate services	4,256			3,414			13,561			12,743
	Total reportable segments	812,047			726,439			2,269,189			2,072,791
	VIEs	97,108			98,914			280,715			284,238
	Total	$	909,155		$	825,353		$	2,549,904		$	2,357,029
	Operating Income (Loss)
	Canada	$	196,204		$	179,597		$	538,536		$	500,178
	U.S.(2)	7,436			2,717			21,047			6,214
	Corporate services	(9,709		)	(14,325		)	(32,284		)	(26,414		)
	Total reportable segments	193,931			167,989			527,299			479,978
	VIEs(2)	2,164			1,792			6,450			4,378
	Transaction costs (note 15)	(27,289		)	—			(27,289		)	—
	Corporate reorganization expenses	—			(953		)	—			(11,032		)
	Consolidated Operating Income	168,806			168,828			506,460			473,324
	Interest, Net	(17,639		)	(8,487		)	(50,848		)	(24,353		)
	Income before income taxes	$	151,167		$	160,341		$	455,612		$	448,971
	________________
	(1)	There are no inter-segment revenues included in the above table.
	(2)	In fiscal 2013, the Company recognized an asset impairment charge in the U.S. related to certain non-core and non-priority markets, of which $2.5 million was recognized in the U.S. segment and $0.4 million related to consolidated VIEs.
	Consolidated Sales comprise the following:
		Third quarter ended						Year-to-date period ended
		September 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
	Sales
	Distribution sales	$	534,456		$	473,641		$	1,498,571		$	1,373,389
	Company-operated restaurant sales	6,201			6,090			19,236			18,567
	Sales from VIEs	94,129			96,049			271,838			276,273
	Total Sales	$	634,786		$	575,780		$	1,789,645		$	1,668,229

Recent_Accounting_Pronouncemen

Recent Accounting Pronouncements	9 Months Ended
	Sep. 28, 2014
Accounting Changes and Error Corrections [Abstract]	'
Recent Accounting Pronouncements	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09 Revenue from Contracts with Customers. The amendments in this ASU are intended to provide a more robust framework for addressing revenue issues; improve comparability of revenue recognition practices across entities, industries, jurisdictions and markets; and provide more useful information to financial statement users through improved disclosure requirements. The amendments in this ASU are effective for fiscal years and interim periods beginning on or after December 15, 2016, and should be applied retrospectively using one of two acceptable application methods as noted in the ASU. The Company is currently assessing the potential impact that the adoption and transition to this ASU may have on its Consolidated Financial Statements and related disclosures.

Proposed_Transaction_with_Burg

Proposed Transaction with Burger King Worldwide Proposed Transaction with Burger King Worldwide	9 Months Ended
	Sep. 28, 2014
Proposed Transaction with Burger King Worldwide [Abstract]	'
Proposed transaction with Burger King Worldwide	'
	PROPOSED TRANSACTION WITH BURGER KING
	On August 26, 2014, the Company announced that it had entered into the Arrangement Agreement with Burger King and certain of its affiliates. Pursuant to and subject to the terms and conditions of the Arrangement Agreement, the transaction (“Transaction”) will result in Burger King and Tim Hortons being indirect subsidiaries of a newly formed Canadian company, 9060669 Canada Inc. (“Holdings”, formerly known as 1011773 B.C. Unlimited Liability Company). The Transaction has been unanimously approved by the Board of Directors of the Company as well as the Board of Directors of Burger King.
	Company shareholders will receive, for each Company common share held, at the election of such holder: (a) C$65.50 in cash and 0.8025 common shares of Holdings (the “Arrangement Mixed Consideration”); (b) C$88.50 in cash (the “Arrangement Cash Consideration”); or (c) 3.0879 common shares of Holdings (the “Arrangement Share Consideration”). Common shares of the Corporation with respect to which no election is made will receive the Arrangement Mixed Consideration. Shareholders who elect to receive the Arrangement Cash Consideration or the Arrangement Share Consideration will be subject to proration in accordance with the Arrangement Agreement so that the total amount of cash paid and the total number of common shares of Holdings issued to the Corporation’s shareholders as a whole are equal to the total amount of cash and number of common shares of Holdings that would have been paid and issued if all of the Corporation’s shareholders received the Arrangement Mixed Consideration.
	For a Company shareholder electing the Arrangement Mixed Consideration, the value of the consideration received will depend on the price per share of Burger King’s common shares at the time the Transaction is completed. Based on Burger King’s unaffected closing stock price as of August 22, 2014, this represented total value per Company share of $89.39 and based on Burger King’s closing stock price as of August 25, 2014, this represented total value per Company share of $94.05.
	The Transaction is subject to customary closing conditions, including, among others, approval by the Company’s shareholders, approval by the Ontario Superior Court of Justice and regulatory approvals. An interim order of the Ontario Superior Court of Justice with respect to the Transaction was issued on November 3, 2014. The approval of Tim Hortons shareholders will be sought at a special meeting of shareholders, for shareholders of record on November 3, 2014. The special meeting is scheduled to be held on December 9, 2014 at the Tim Hortons Innovation Centre, 226 Wyecroft Road in Oakville, Ontario. As 3G Capital currently owns approximately 70.0% of the shares of Burger King and has committed to vote in favour of the Transaction, no stockholder vote is required of Burger King stockholders. The closing of the Transaction is currently anticipated to occur in late 2014 or early 2015.
	Upon termination of the Transaction under certain circumstances, the Company may be required to pay Burger King a termination fee of $345.0 million, or Burger King may be required to pay the Company a termination fee of $500.0 million. In addition, if the Company’s shareholders do not approve the Transaction, the Company may be required to pay Burger King a reimbursement fee of $40.0 million.
	Certain of the Company’s arrangements and agreements will be impacted by the proposed Transaction, including the Senior Notes included in our Long-term debt, certain agreements with executives, and our outstanding equity awards. For a full description of the impact of the Transaction on the Company, please refer to Amendment No. 4 to the Registration Statement on Form S-4, filed with the SEC on November 3, 2014, by New Red Canada Limited Partnership (“Partnership”, formerly known as New Red Canada Partnership) and Holdings, which is available on the SEC’s EDGAR filing system. The Form S-4 as amended, was declared effective by the SEC on November 5, 2014. Final versions of all documents for use in connection with a special meeting of shareholders of the Company to seek shareholder approval of the Transaction will be filed by the Company on SEDAR and on EDGAR, including the draft management proxy circular, in accordance with applicable corporate and securities laws in Canada and the United States.
	The Company has incurred Transaction-related costs of $27.3 million in the year-to-date period ended September 28, 2014, primarily comprised of professional fees to financial and legal advisors.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 28, 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 September 28, 2014, and the results of operations, comprehensive income and cash flows for the third quarters ended September 28, 2014 and September 29, 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.
Stock-based compensation - performance stock units	'
	In May 2014, the Company granted performance stock units ("PSUs") to certain of its employees. PSU payout levels will be based on two forward looking performance measures: return on assets and total shareholder return (see Note 15). PSUs are expensed on a straight-line basis over the relevant vesting period.

Earnings_Per_Common_Share_Attr1

Earnings Per Common Share Attributable to Tim Hortons Inc. (Tables)	9 Months Ended
	Sep. 28, 2014
Earnings Per Share [Abstract]	'
Computations of Basic and Diluted Earnings Per Common Share	'
		Third quarter ended				Year-to-date period ended
		September 28, 2014		September 29, 2013		September 28, 2014		September 29, 2013
	Net income attributable to Tim Hortons Inc.	$	98,131	$	113,863	$	312,790	$	323,770
	Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	132,439		150,342		134,817		152,379
	Dilutive impact of restricted stock units (“RSUs”) and PSUs (in thousands)	219		264		243		285
	Dilutive impact of stock options with tandem stock appreciation rights (“SARs”) (in thousands)	276		258		232		255
	Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	132,934		150,864		135,292		152,919
	Basic earnings per common share attributable to Tim Hortons Inc.	$	0.74	$	0.76	$	2.32	$	2.12
	Diluted earnings per common share attributable to Tim Hortons Inc.	$	0.74	$	0.75	$	2.31	$	2.12

Notes_Receivable_Net_Tables

Notes Receivable, Net (Tables)	9 Months Ended
	Sep. 28, 2014
Receivables [Abstract]	'
Notes Receivable by Segment	'
		As at
		September 28, 2014								December 29, 2013
		Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Franchise Incentive Program (“FIP”) notes(1)	$	15,404	$	(12,392	)	$	3,012		$	16,677	$	(13,668	)	$	3,009
	Other notes receivable(3)	6,173		(594		)	5,579			8,256		(649		)	7,607
	Notes receivable	$	21,577	$	(12,986	)	8,591			$	24,933	$	(14,317	)	10,616
	Allowance						(1,537		)						(1,502		)
	Notes receivable, net						$	7,054							$	9,114
	Current portion, net						$	6,482							$	4,631
	Long-term portion, net						$	572							$	4,483
Notes Receivable by Class and Aging	'
		As at
		September 28, 2014								December 29, 2013
	Class and Aging	Gross		VIEs(2)			Total			Gross		VIEs(2)			Total
	Current status (FIP notes and other)	$	6,974	$	(1,271	)	$	5,703		$	9,688	$	(2,081	)	$	7,607
	Past-due status < 90 days (FIP notes)	—		—			—			328		—			328
	Past-due status > 90 days (FIP notes)	14,603		(11,715		)	2,888			14,917		(12,236		)	2,681
	Notes receivable	$	21,577	$	(12,986	)	$	8,591		$	24,933	$	(14,317	)	$	10,616
	Allowance						(1,537		)						(1,502		)
	Notes receivable, net						$	7,054							$	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)	9 Months Ended
	Sep. 28, 2014
Inventory Disclosure [Abstract]	'
Inventories and Other, Net	'
		As at
		September 28, 2014			December 29,
					2013
	Raw materials	$	21,784		$	22,789
	Finished goods	91,346			69,348
		113,130			92,137
	Inventory obsolescence provision	(2,057		)	(1,754		)
	Inventories, net	111,073			90,383
	Prepaids and other(1)	30,060			13,943
	Total Inventories and other, net	$	141,133		$	104,326
	(1) Includes fair value of the Total Return Swaps of $10.6 million (December 29, 2013: nil) and bearer deposit notes of $7.6 million (December 29, 2013: nil) (see Note 9). Amounts have been reclassified from Other assets since December 29, 2013.

Accounts_Payable_and_Accrued_L

Accounts Payable and Accrued Liabilities (Tables)	9 Months Ended
	Sep. 28, 2014
Payables and Accruals [Abstract]	'
Accounts Payable	'
	Accounts payable
		As at
		September 28, 2014		December 29,
				2013
	Accounts payable	$	143,383	$	142,131
	Construction holdbacks and accruals	46,772		57,527
	Transaction costs (note 15)	24,572		—
	Corporate reorganization accrual	488		4,856
	Total Accounts payable	$	215,215	$	204,514
Schedule of Accrued Liabilities	'
	Accrued liabilities
		As at
		September 28, 2014		December 29,
				2013
	Salaries and wages	$	26,312	$	22,553
	Taxes payable	18,730		14,542
	De-branding accruals(1)	1,376		9,538
	Other accrued liabilities(2)	64,339		42,932
	Total Accrued liabilities	$	110,757	$	89,565
	________________
	(1)	Accruals related to Cold Stone Creamery® de-branding activity in Tim Hortons locations in Canada.
	(2)	Includes accruals for contingent rent, current portion of the Maidstone Bakeries supply contract, deferred revenues, deposits, the current portion of deferred income taxes, and various equipment and other accruals.

Fair_Values_Tables

Fair Values (Tables)	9 Months Ended
	Sep. 28, 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
		September 28, 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	$	4,264		Level 2		$	4,181
	Interest rate swap(3)	Level 2	(163		)	Level 2		(49		)
	Interest rate forwards(4)	n/a	—			Level 2		285
	Total return swaps (“TRS”)(5)	Level 2	47,902			Level 2		21,393
	Total Derivatives		$	52,003				$	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.
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 28, 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	$	42,520		$	42,520			Level 2	$	41,403		$	41,403
	Notes receivable, net(2)	Level 3	$	7,054		$	7,054			Level 3	$	9,114		$	9,114
	Series 1 Notes(3)	Level 2	$	(306,768	)	$	(300,934	)		Level 2	$	(315,519	)	$	(301,196	)
	Series 2 Notes(3)	Level 2	$	(458,325	)	$	(449,901	)		Level 2	$	(445,419	)	$	(449,892	)
	Series 3 Notes(3)	Level 2	$	(452,435	)	$	(449,887	)		n/a	$	—		$	—
	Advertising fund term debt(4)	Level 3	$	(26,415	)	$	(26,415	)		Level 3	$	(30,189	)	$	(30,189	)
	Other debt(5)	Level 3	$	(141,995	)	$	(75,651	)		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)	9 Months Ended
	Sep. 28, 2014
Derivative Instruments and Hedging Activities Disclosure [Abstract]	'
Summary of Fair Value of Derivative Instruments on Consolidated Balance Sheet	'
		As at
		September 28, 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)	$	3,480			$	—			$	3,480			Accounts receivable, net	$	4,181		$	—		$	4,181		Accounts receivable, net
	Interest rate swap(2)	$	—			$	(163	)		$	(163	)		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 (current)(4)	$	10,609			$	—			$	10,609			Inventories and other, net	$	—		$	—		$	—		n/a
	TRS (long-term)(4)	$	37,293			$	—			$	37,293			Other assets	$	21,393		$	—		$	21,393		Other assets
	Forward currency contracts(1)	$	784			$	—			$	784			Accounts receivable, net	$	—		$	—		$	—		n/a
	________________
	(1)	Notional value as at September 28, 2014 of $158.6 million (December 29, 2013: $154.0 million), with maturities ranging between October 2014 and April 2015; no associated cash collateral.
	(2)	Notional value as at September 28, 2014 of $26.3 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 $42.3 million as at September 28, 2014 (December 29, 2013: $41.4 million). The TRS have maturities annually, in May, between fiscal 2015 and fiscal 2021.
Summary of Effect of Derivative Instruments on Consolidated Statement of Comprehensive Income	'
				Third quarter ended September 28, 2014											Third quarter ended September 29, 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		$	5,362			$	(659	)		$	4,703		$	(3,368	)	$	(2,300	)	$	(5,668	)
	Interest rate swap(3)	Interest (expense)		(6		)		47				41			(83		)	59			(24		)
	Interest rate forwards(4)	Interest (expense)		—				659				659			(7,235		)	173			(7,062		)
	Total			5,356				47				5,403			(10,686		)	(2,068		)	(12,754		)
	Income tax effect	Income taxes		(1,422		)		162				(1,260		)	915			594			1,509
	Net of income taxes			$	3,934			$	209			$	4,143		$	(9,771	)	$	(1,474	)	$	(11,245	)
				Year-to-date period ended September 28, 2014											Year-to-date period ended September 29, 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		$	4,847			$	(5,548	)		$	(701	)	$	4,756		$	(1,685	)	$	3,071
	Interest rate swap(3)	Interest (expense)		(264		)		150				(114		)	(128		)	139			11
	Interest rate forwards(4)	Interest (expense)		(5,136		)		1,744				(3,392		)	(7,235		)	519			(6,716		)
	Total			(553		)		(3,654		)		(4,207		)	(2,607		)	(1,027		)	(3,634		)
	Income tax effect	Income taxes		(1,218		)		1,434				216			(1,226		)	410			(816		)
	Net of income taxes			$	(1,771	)		$	(2,220	)		$	(3,991	)	$	(3,833	)	$	(617	)	$	(4,450	)
	_______________
	(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 deb
Summary of (Gain) loss on Derivatives Not Designated as Hedging Instruments	'
	Derivatives not designated as cash flow hedging instruments	Classification on Condensed Consolidated Statement of Operations		Third quarter ended								Year-to-date period ended
				September 28,				September 29,				September 28,			September 29,
				2014				2013				2014			2013
	TRS	General and administrative expenses		$	(30,756	)		$	(2,802	)		$	(26,509	)	$	(11,037	)
	Forward currency contracts	Cost of sales		(741		)		85				(574		)	(264		)
	Forward currency contracts	Other (income) expense		(1,175		)		—				(535		)	—
	Total loss (gain), net			$	(32,672	)		$	(2,717	)		$	(27,618	)	$	(11,301	)

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 28, 2014
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 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
	RSUs and PSUs	$	1,551		$	1,510		$	4,207		$	5,090
	Stock options and tandem SARs	27,490			2,573			25,626			9,912
	Deferred share units (“DSUs”)	5,040			514			5,134			2,130
	Total stock-based compensation expense(1)	$	34,081		$	4,597		$	34,967		$	17,132
	TRS (gain)(2)	$	(30,756	)	$	(2,802	)	$	(26,509	)	$	(11,037	)
	________________
	(1)	Primarily included in General and administrative expenses in the Condensed Consolidated Statement of Operations.
	(2)	The Company has entered into TRS contracts as economic hedges, covering 1,027,000 of the Company’s underlying common shares (September 29, 2013: 1,008,000), 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)	9 Months Ended
	Sep. 28, 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:
		Third quarter ended
		September 28, 2014						September 29, 2013
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs(1)		fund VIEs(2)		VIEs		VIEs(1)		fund VIEs(2)		VIEs
	Sales	$	94,129	$	—	$	94,129	$	96,049	$	—	$	96,049
	Advertising levies	—		2,979		2,979		—		2,865		2,865
	Total revenues	94,129		2,979		97,108		96,049		2,865		98,914
	Cost of sales	92,183		—		92,183		94,302		—		94,302
	Operating expenses	—		2,761		2,761		—		2,379		2,379
	Asset impairment(3)	—		—		—		441		—		441
	Operating income	1,946		218		2,164		1,306		486		1,792
	Interest expense	—		218		218		—		486		486
	Income before taxes	1,946		—		1,946		1,306		—		1,306
	Income taxes	344		—		344		214		—		214
	Net income attributable to noncontrolling interests	$	1,602	$	—	$	1,602	$	1,092	$	—	$	1,092
		Year-to-date period ended
		28-Sep-14						29-Sep-13
		Restaurant		Advertising		Total		Restaurant		Advertising		Total
		VIEs(1)		fund VIEs(2)		VIEs		VIEs(1)		fund VIEs(2)		VIEs
	Sales	$	271,838	$	—	$	271,838	$	276,273	$	—	$	276,273
	Advertising levies	—		8,877		8,877		—		7,965		7,965
	Total revenues	271,838		8,877		280,715		276,273		7,965		284,238
	Cost of sales	266,038		—		266,038		272,648		—		272,648
	Operating expenses	—		8,227		8,227		—		6,771		6,771
	Asset impairment(3)	—		—		—		441		—		441
	Operating income	5,800		650		6,450		3,184		1,194		4,378
	Interest expense	33		650		683		—		1,194		1,194
	Income before taxes	5,767		—		5,767		3,184		—		3,184
	Income taxes	1,037		—		1,037		514		—		514
	Net income attributable to noncontrolling interests	$	4,730	$	—	$	4,730	$	2,670	$	—	$	2,670
	______________
	(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.
	(3)	The Company recognized an impairment charge in the third quarter of 2013 related to certain underperforming markets in the U.S.
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 28, 2014				December 29, 2013
		Restaurant		Advertising		Restaurant		Advertising
		VIEs(1)		fund VIEs		VIEs(1)		fund VIEs
	Cash and cash equivalents	$	7,717	$	—	$	7,773	$	—
	Advertising fund restricted assets – current	—		57,230		—		39,783
	Other current assets	6,892		—		7,155		—
	Property and equipment, net	15,134		62,877		20,471		70,485
	Other long-term assets	91		746		370		1,271
	Total assets	$	29,834	$	120,853	$	35,769	$	111,539
	Notes payable to Tim Hortons Inc. – current(2)(3)	$	12,492	$	8,222	$	13,689	$	3,040
	Advertising fund liabilities – current	—		49,211		—		59,913
	Other current liabilities(4)	10,509		5,254		11,706		5,253
	Notes payable to Tim Hortons Inc. – long-term(2)(3)	494		34,943		628		15,200
	Long-term debt(4)	—		21,384		—		25,157
	Other long-term liabilities	5,432		1,839		9,381		2,976
	Total liabilities	28,927		120,853		35,404		111,539
	Equity of VIEs	907		—		365		—
	Total liabilities and equity	$	29,834	$	120,853	$	35,769	$	111,539
	______________
	(1)	The Company consolidated 317 Non-owned restaurants as at September 28, 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.
	(4)	Includes $26.4 million of Advertising fund VIEs 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)	9 Months Ended
	Sep. 28, 2014
Segment Reporting [Abstract]	'
Information on Reportable Segments	'
		Third quarter ended						Year-to-date period ended
		September 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
	Revenues(1)
	Canada	$	747,692		$	676,006		$	2,092,476		$	1,927,361
	U.S.	60,099			47,019			163,152			132,687
	Corporate services	4,256			3,414			13,561			12,743
	Total reportable segments	812,047			726,439			2,269,189			2,072,791
	VIEs	97,108			98,914			280,715			284,238
	Total	$	909,155		$	825,353		$	2,549,904		$	2,357,029
	Operating Income (Loss)
	Canada	$	196,204		$	179,597		$	538,536		$	500,178
	U.S.(2)	7,436			2,717			21,047			6,214
	Corporate services	(9,709		)	(14,325		)	(32,284		)	(26,414		)
	Total reportable segments	193,931			167,989			527,299			479,978
	VIEs(2)	2,164			1,792			6,450			4,378
	Transaction costs (note 15)	(27,289		)	—			(27,289		)	—
	Corporate reorganization expenses	—			(953		)	—			(11,032		)
	Consolidated Operating Income	168,806			168,828			506,460			473,324
	Interest, Net	(17,639		)	(8,487		)	(50,848		)	(24,353		)
	Income before income taxes	$	151,167		$	160,341		$	455,612		$	448,971
	________________
	(1)	There are no inter-segment revenues included in the above table.
	(2)	In fiscal 2013, the Company recognized an asset impairment charge in the U.S. related to certain non-core and non-priority markets, of which $2.5 million was recognized in the U.S. segment and $0.4 million related to consolidated VIEs.
Consolidated Sales Information	'
	Consolidated Sales comprise the following:
		Third quarter ended						Year-to-date period ended
		September 28, 2014			September 29, 2013			September 28, 2014			September 29, 2013
	Sales
	Distribution sales	$	534,456		$	473,641		$	1,498,571		$	1,373,389
	Company-operated restaurant sales	6,201			6,090			19,236			18,567
	Sales from VIEs	94,129			96,049			271,838			276,273
	Total Sales	$	634,786		$	575,780		$	1,789,645		$	1,668,229

Basis_of_Presentation_Addition

Basis of Presentation Additional Information (Details)	9 Months Ended
	Sep. 28, 2014
	performance_measure
Accounting Policies [Abstract]	'
Number of Performance Measures for Performance Stock Units	2

Income_Taxes_Additional_Inform

Income Taxes - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Effective income tax rate	34.00%	28.30%	30.30%	27.30%

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. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Earnings Per Share [Abstract]	'	'	'	'
Net income attributable to Tim Hortons Inc.	98,131	113,863	312,790	323,770
Weighted average shares outstanding for computation of basic earnings per common share attributable to Tim Hortons Inc. (in thousands)	132,439	150,342	134,817	152,379
Dilutive impact of RSUs and PSUs (in thousands)	219	264	243	285
Dilutive Impact of Stock Options with tandem SARs (in thousands)	276	258	232	255
Weighted average shares outstanding for computation of diluted earnings per common share attributable to Tim Hortons Inc. (in thousands)	132,934	150,864	135,292	152,919
Basic earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.74	0.76	2.32	2.12
Diluted earnings per common share attributable to Tim Hortons Inc. (in Canadian dollars per share)	0.74	0.75	2.31	2.12

Notes_Receivable_By_Segment_De

Notes Receivable By Segment (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	8,591	10,616
Allowance	-1,537	-1,502
Notes receivable, net	7,054	9,114
Current portion, net	6,482	4,631
Long-term portion, net	572	4,483
Gross	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	21,577	24,933
VIEs	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	-12,986	-14,317
Franchise Incentive Program ("FIP") notes	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	3,012	3,009
Franchise Incentive Program ("FIP") notes | Gross	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	15,404	16,677
Franchise Incentive Program ("FIP") notes | VIEs	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	-12,392	-13,668
Other notes receivable	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	5,579	7,607
Other notes receivable | Gross	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	6,173	8,256
Other notes receivable | VIEs	'	'
Notes Receivable By Segment [Line Items]	'	'
Notes receivable	-594	-649

Notes_Receivable_By_Class_and_

Notes Receivable By Class and Aging (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	8,591	10,616
Allowance	-1,537	-1,502
Notes receivable, net	7,054	9,114
Current Status (FIPs And Other)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	5,703	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	2,888	2,681
Gross	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	21,577	24,933
Gross | Current Status (FIPs And Other)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	6,974	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	14,603	14,917
VIEs	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	-12,986	-14,317
VIEs | Current Status (FIPs And Other)	'	'
Notes Receivable By Class And Aging [Line Items]	'	'
Notes receivable	-1,271	-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	-11,715	-12,236

Inventories_and_Other_Net_Deta

Inventories and Other Net (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]	'	'
Raw materials	21,784	22,789
Finished goods	91,346	69,348
Inventories, gross	113,130	92,137
Inventory obsolescence provision	-2,057	-1,754
Inventories, net	111,073	90,383
Prepaids and other	30,060	13,943
Total Inventories and other, net	141,133	104,326

Inventories_and_Other_Net_Inve

Inventories and Other, Net Inventories and other, net footnote (Details) (CAD)	Sep. 28, 2014	Dec. 29, 2013
Inventory and other, net	'	'
Derivative [Line Items]	'	'
Bearer deposit notes	7,600,000	0
Not Designated as Hedging Instrument | TRS	'	'
Derivative [Line Items]	'	'
Fair Value Assets	'	0
Not Designated as Hedging Instrument | Inventory and other, net | TRS	'	'
Derivative [Line Items]	'	'
Fair Value Assets	10,609,000	0

Accounts_Payable_Detail

Accounts Payable (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Accounts payable	143,383	142,131
Construction holdbacks and accruals	46,772	57,527
Transaction cost	24,572	0
Corporate reorganization accrual	488	4,856
Total Accounts payable	215,215	204,514

Accrued_Liabilities_Details

Accrued Liabilities (Details) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Payables and Accruals [Abstract]	'	'
Salaries and wages	26,312	22,553
Taxes payable	18,730	14,542
De-branding accruals	1,376	9,538
Other accrued liabilities	64,339	42,932
Total Accrued liabilities	110,757	89,565

Long_Term_Debt_Details

Long Term Debt (Details) (CAD)	3 Months Ended
	Mar. 30, 2014
2013 Facility | Revolving Credit Facility	'
Debt [Line Items]	'
Line of Credit Facility, Maximum Borrowing Capacity	400,000,000
Series 3 Notes | Senior Notes	'
Debt [Line Items]	'
Proceeds from Issuance of Senior Long-term Debt	449,900,000
Debt Instrument, Unamortized Discount	100,000

Financial_Assets_and_Liabiliti

Financial Assets and Liabilities Measured at Fair Value (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	52,003	25,810
Interest Rate Forwards	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	0	'
Level 2 | Forward Currency Contracts	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	4,264	4,181
Level 2 | Interest Rate Swap | Canadian Ad Fund	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	-163	-49
Level 2 | Interest Rate Forwards	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	'	285
Level 2 | TRS	'	'
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]	'	'
Fair value asset (liability)	47,902	21,393

Financial_Assets_and_Liabiliti1

Financial Assets and Liabilities Not Measured at Fair Value (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
Carrying Value	'	'
Bearer deposit notes	129,850,000	117,552,000
Notes receivable, net	8,591,000	10,616,000
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	42,520,000	41,403,000
Carrying Value	'	'
Bearer deposit notes	42,520,000	41,403,000
Level 2 | Series 1 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	-306,768,000	-315,519,000
Carrying Value	'	'
Senior Notes Payable	-300,934,000	-301,196,000
Level 2 | Series 2 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	-458,325,000	-445,419,000
Carrying Value	'	'
Senior Notes Payable	-449,901,000	-449,892,000
Level 2 | Series 3 Notes	'	'
Fair Value Asset (Liability)	'	'
Senior Notes Payable	-452,435,000	'
Carrying Value	'	'
Senior Notes Payable	-449,887,000	'
Level 3	'	'
Fair Value Asset (Liability)	'	'
Notes receivable, net	7,054,000	9,114,000
Advertising fund term debt	-26,415,000	-30,189,000
Other debt	-141,995,000	-126,548,000
Carrying Value	'	'
Notes receivable, net	7,054,000	9,114,000
Advertising fund term debt	-26,415,000	-30,189,000
Other debt	-75,651,000	-69,794,000

Fair_Values_Financial_Assets_a

Fair Values Financial Assets and Liabilities Not Measured At Fair Value (Parenthetical) (Details)	9 Months Ended
	Sep. 28, 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)	Sep. 28, 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	3,480	4,181
Fair Value Liability	0	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	3,480	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	-163	-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	-163	-49
Not Designated as Hedging Instrument | Forward Currency Contracts	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Assets	784	0
Fair Value Liability	0	0
Fair Value, Net	'	0
Not Designated as Hedging Instrument | Forward Currency Contracts | Accounts Receivable	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value, Net	784	'
Not Designated as Hedging Instrument | TRS	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Assets	'	0
Fair Value Liability	0	0
Fair Value, Net	'	0
Not Designated as Hedging Instrument | TRS | Inventory and other, net	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Assets	10,609	0
Fair Value, Net	10,609	'
Not Designated as Hedging Instrument | TRS | Other Assets	'	'
Other Derivatives Not Designated as Hedging Instruments at Fair Value, Net [Abstract]	'	'
Fair Value Assets	37,293	21,393
Fair Value Liability	'	0
Fair Value, Net	37,293	21,393

Summary_Of_Fair_Value_Of_Deriv1

Summary Of Fair Value Of Derivative Instruments On Consolidated Balance Sheet (Parenthetical) (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Millions, unless otherwise specified
Forward Currency Contracts	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	158.6	154
Interest Rate Forwards	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	'	90
TRS	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	42.3	41.4
Canadian Ad Fund | Interest Rate Swap	'	'
Derivatives, Fair Value [Line Items]	'	'
Derivative, Notional Amount	26.3	30

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. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of net (gain) loss reclassified to earnings	47	-2,068	-3,654	-1,027
Cash Flow Hedging	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of gain (loss) recognized in OCI	5,356	-10,686	-553	-2,607
Amount of gain (loss) recognized in OCI, Income tax effect	-1,422	915	-1,218	-1,226
Amount of gain (loss) recognized in OCI, Net of income taxes	3,934	-9,771	-1,771	-3,833
Amount of net (gain) loss reclassified to earnings	47	-2,068	-3,654	-1,027
Amount of net (gain) loss reclassified to earnings, Net of income taxes	209	-1,474	-2,220	-617
Total effect on OCI	5,403	-12,754	-4,207	-3,634
Total effect on OCI, Income tax effect	-1,260	1,509	216	-816
Total effect on OCI, Net of income taxes	4,143	-11,245	-3,991	-4,450
Cash Flow Hedging | Income Taxes	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of net (gain) loss reclassified to earnings, Income tax effect	162	594	1,434	410
Cash Flow Hedging | Forward Currency Contracts	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of gain (loss) recognized in OCI	5,362	-3,368	4,847	4,756
Total effect on OCI	4,703	-5,668	-701	3,071
Cash Flow Hedging | Forward Currency Contracts | Cost Of Sales	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of net (gain) loss reclassified to earnings	-659	-2,300	-5,548	-1,685
Cash Flow Hedging | Interest Rate Swap | Canadian Ad Fund	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of gain (loss) recognized in OCI	-6	-83	-264	-128
Total effect on OCI	41	-24	-114	11
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	47	59	150	139
Cash Flow Hedging | Interest Rate Forwards	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of gain (loss) recognized in OCI	0	-7,235	-5,136	-7,235
Total effect on OCI	659	-7,062	-3,392	-6,716
Cash Flow Hedging | Interest Rate Forwards | Interest (Expense)	'	'	'	'
Derivative Instruments, Gain (Loss) [Line Items]	'	'	'	'
Amount of net (gain) loss reclassified to earnings	659	173	1,744	519

Derivatives_Summary_of_Gain_Lo

Derivatives Summary of (Gain) Loss on Derivatives Not Designated as Hedging Instruments (Details) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Summary of (Gain) loss on Derivatives Not Designated as Hedging Instruments [Line Items]	'	'	'	'
Loss (gain), net	-32,672	-2,717	-27,618	-11,301
General and Administrative Expense | TRS	'	'	'	'
Summary of (Gain) loss on Derivatives Not Designated as Hedging Instruments [Line Items]	'	'	'	'
Loss (gain), net	-30,756	-2,802	-26,509	-11,037
Cost Of Sales | Forward Currency Contracts	'	'	'	'
Summary of (Gain) loss on Derivatives Not Designated as Hedging Instruments [Line Items]	'	'	'	'
Loss (gain), net	-741	85	-574	-264
Other Operating (Income) Expense | Forward Currency Contracts	'	'	'	'
Summary of (Gain) loss on Derivatives Not Designated as Hedging Instruments [Line Items]	'	'	'	'
Loss (gain), net	-1,175	0	-535	0

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. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
RSUs and PSUs	1,551	1,510	4,207	5,090
Stock options and tandem SARs	27,490	2,573	25,626	9,912
Deferred share units (bDSUsb)	5,040	514	5,134	2,130
Total stock-based compensation expense	34,081	4,597	34,967	17,132
TRS loss (gain)	-32,672	-2,717	-27,618	-11,301
General and Administrative Expense | TRS	'	'	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'
TRS loss (gain)	-30,756	-2,802	-26,509	-11,037

StockBased_Compensation_Additi

Stock-Based Compensation Additional Information (Detail)	Sep. 28, 2014	Sep. 29, 2013
In Thousands, unless otherwise specified
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'	'
Underlying Common Stock Covered Under Total Return Swap Contracts	1,027	1,008

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. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Variable Interest Entity [Line Items]	'	'	'	'
Sales	634,786	575,780	1,789,645	1,668,229
Total revenues	909,155	825,353	2,549,904	2,357,029
Cost of sales	545,050	501,856	1,545,765	1,452,302
Operating expenses	86,306	78,307	251,975	231,026
Asset Impairment	0	2,889	0	2,889
Operating income	168,806	168,828	506,460	473,324
Interest expense	18,518	9,406	53,842	26,991
Income before income taxes	151,167	160,341	455,612	448,971
Income taxes	51,434	45,386	138,092	122,531
Net income attributable to noncontrolling interests	1,602	1,092	4,730	2,670
Restaurant VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Sales	94,129	96,049	271,838	276,273
Advertising levies	0	0	0	0
Total revenues	94,129	96,049	271,838	276,273
Cost of sales	92,183	94,302	266,038	272,648
Operating expenses	0	0	0	0
Asset Impairment	0	441	0	441
Operating income	1,946	1,306	5,800	3,184
Interest expense	0	0	33	0
Income before income taxes	1,946	1,306	5,767	3,184
Income taxes	344	214	1,037	514
Net income attributable to noncontrolling interests	1,602	1,092	4,730	2,670
Ad Fund VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Sales	0	0	0	0
Advertising levies	2,979	2,865	8,877	7,965
Total revenues	2,979	2,865	8,877	7,965
Cost of sales	0	0	0	0
Operating expenses	2,761	2,379	8,227	6,771
Asset Impairment	0	0	0	0
Operating income	218	486	650	1,194
Interest expense	218	486	650	1,194
Income before income taxes	0	0	0	0
Income taxes	0	0	0	0
Net income attributable to noncontrolling interests	0	0	0	0
VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Sales	94,129	96,049	271,838	276,273
Advertising levies	2,979	2,865	8,877	7,965
Total revenues	97,108	98,914	280,715	284,238
Cost of sales	92,183	94,302	266,038	272,648
Operating expenses	2,761	2,379	8,227	6,771
Asset Impairment	0	441	0	441
Operating income	2,164	1,792	6,450	4,378
Interest expense	218	486	683	1,194
Income before income taxes	1,946	1,306	5,767	3,184
Income taxes	344	214	1,037	514
Net income attributable to noncontrolling interests	1,602	1,092	4,730	2,670

Assets_and_Liabilities_of_Vari

Assets and Liabilities of Variable Interest Entities (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013	Sep. 29, 2013	Dec. 30, 2012
In Thousands, unless otherwise specified
Variable Interest Entity [Line Items]	'	'	'	'
Cash and cash equivalents	109,085	50,414	44,877	120,139
Advertising fund restricted assets b current	57,230	39,783	'	'
Property and equipment, net	1,718,192	1,685,043	'	'
Other long-term assets	129,850	117,552	'	'
Total assets	2,504,454	2,433,823	'	'
Other current liabilities	110,757	89,565	'	'
Other long-term liabilities	139,769	112,090	'	'
Equity of VIEs	907	365	'	'
Total liabilities and equity	2,504,454	2,433,823	'	'
Restaurant VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Cash and cash equivalents	7,717	7,773	'	'
Advertising fund restricted assets b current	0	0	'	'
Other current assets	6,892	7,155	'	'
Property and equipment, net	15,134	20,471	'	'
Other long-term assets	91	370	'	'
Total assets	29,834	35,769	'	'
Notes payable to Tim Hortons Inc. b current	12,492	13,689	'	'
Advertising fund liabilities b current	0	0	'	'
Other current liabilities	10,509	11,706	'	'
Notes payable to Tim Hortons Inc. - long-term	494	628	'	'
Long-term debt	0	0	'	'
Other long-term liabilities	5,432	9,381	'	'
Total liabilities	28,927	35,404	'	'
Equity of VIEs	907	365	'	'
Total liabilities and equity	29,834	35,769	'	'
Ad Fund VIEs	'	'	'	'
Variable Interest Entity [Line Items]	'	'	'	'
Cash and cash equivalents	0	0	'	'
Advertising fund restricted assets b current	57,230	39,783	'	'
Other current assets	0	0	'	'
Property and equipment, net	62,877	70,485	'	'
Other long-term assets	746	1,271	'	'
Total assets	120,853	111,539	'	'
Notes payable to Tim Hortons Inc. b current	8,222	3,040	'	'
Advertising fund liabilities b current	49,211	59,913	'	'
Other current liabilities	5,254	5,253	'	'
Notes payable to Tim Hortons Inc. - long-term	34,943	15,200	'	'
Long-term debt	21,384	25,157	'	'
Other long-term liabilities	1,839	2,976	'	'
Total liabilities	120,853	111,539	'	'
Equity of VIEs	0	0	'	'
Total liabilities and equity	120,853	111,539	'	'

Assets_and_Liabilities_of_Vari1

Assets and Liabilities of Variable Interest Entities (Parenthetical) (Detail) (CAD)	Sep. 28, 2014	Dec. 29, 2013
In Thousands, unless otherwise specified
Variable Interest Entity [Line Items]	'	'
Other current liabilities	18,243	17,782
Restaurant VIEs	'	'
Variable Interest Entity [Line Items]	'	'
Number of Consolidated Non Owned Restaurants	317	331
Ad Fund VIEs | Term Loan	'	'
Variable Interest Entity [Line Items]	'	'
Advertising fund term debt	26,400	30,200
Other current liabilities	5,000	5,000

Information_on_Reportable_Segm

Information on Reportable Segments (Detail) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	909,155	825,353	2,549,904	2,357,029
Operating income	168,806	168,828	506,460	473,324
Interest, Net	-17,639	-8,487	-50,848	-24,353
Income before income taxes	151,167	160,341	455,612	448,971
Asset Impairment	0	2,889	0	2,889
U.S.	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Asset Impairment	'	'	'	2,500
Operating Segments	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	812,047	726,439	2,269,189	2,072,791
Operating income	193,931	167,989	527,299	479,978
Operating Segments | Canada	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	747,692	676,006	2,092,476	1,927,361
Operating income	196,204	179,597	538,536	500,178
Operating Segments | U.S.	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	60,099	47,019	163,152	132,687
Operating income	7,436	2,717	21,047	6,214
Operating Segments | Corporate Services	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	4,256	3,414	13,561	12,743
Operating income	-9,709	-14,325	-32,284	-26,414
VIEs	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Revenues	97,108	98,914	280,715	284,238
Operating income	2,164	1,792	6,450	4,378
Asset Impairment	'	'	'	400
Transaction costs	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Operating income	-27,289	0	-27,289	0
Corporate Reorganization Expenses	'	'	'	'
Segment Reporting Information [Line Items]	'	'	'	'
Operating income	0	-953	0	-11,032

Consolidated_Sales_Information

Consolidated Sales Information (Detail) (CAD)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013
Segment Reporting [Abstract]	'	'	'	'
Distribution sales	534,456	473,641	1,498,571	1,373,389
Company-operated restaurant sales	6,201	6,090	19,236	18,567
Sales from VIEs	94,129	96,049	271,838	276,273
Total Sales	634,786	575,780	1,789,645	1,668,229

Proposed_Transaction_with_Burg1

Proposed Transaction with Burger King Worldwide Proposed Transaction with Burger King Worldwide (Details)	3 Months Ended		9 Months Ended
	Sep. 28, 2014	Sep. 29, 2013	Sep. 28, 2014	Sep. 29, 2013	Aug. 26, 2014	Aug. 25, 2014	Aug. 22, 2014
	CAD	CAD	CAD	CAD	CAD	USD ($)	USD ($)
Proposed Transaction with Burger King Worldwide [Abstract]	'	'	'	'	'	'	'
Cash and share option, cash amount received per share held	'	'	'	'	65.5	'	'
Cash and share option, common shares received per share held	'	'	'	'	0.8025	'	'
Cash option, cash received per share held	'	'	'	'	88.5	'	'
Shares option, common shares received per share held	'	'	'	'	3.0879	'	'
Share price	'	'	'	'	'	$94.05	$89.39
Majority ownership percentage of Burger King	'	'	'	'	70.00%	'	'
Fee required by the company if agreement is terminated	'	'	'	'	345,000,000	'	'
Fee required by the Burger King if agreement is terminated	'	'	'	'	500,000,000	'	'
Reimbursement fee required if unapproved by shareholders	'	'	'	'	40,000,000	'	'
Transactions costs	27,289,000	0	27,289,000	0	'	'	'