Domtar (UFS) 10-Q 4 Aug 17 2017 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Jul. 31, 2017
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2
Trading Symbol	UFS
Entity Registrant Name	Domtar CORP
Entity Central Index Key	1,381,531
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		62,654,157

Consolidated Statements of Earn

Consolidated Statements of Earnings and Comprehensive Income (Unaudited) - USD ($) shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Sales	$ 1,224	$ 1,267	$ 2,528	$ 2,554
Operating expenses
Cost of sales, excluding depreciation and amortization	968	1,013	2,043	2,063
Depreciation and amortization	79	87	159	176
Selling, general and administrative	111	104	219	207
Impairment of property, plant and equipment (NOTE 11)		3		24
Closure and restructuring costs (NOTE 11)		21		23
Other operating loss, net (NOTE 6)	2		1	4
Operating expenses	1,160	1,228	2,422	2,497
Operating income	64	39	106	57
Interest expense, net	17	15	34	32
Earnings before income taxes	47	24	72	25
Income tax expense (NOTE 7)	9	6	14	3
Net earnings	$ 38	$ 18	$ 58	$ 22
Per common share (in dollars) (NOTE 4)
Basic	$ 0.61	$ 0.29	$ 0.93	$ 0.35
Diluted	$ 0.61	$ 0.29	$ 0.93	$ 0.35
Weighted average number of common shares outstanding (millions)
Basic	62.6	62.6	62.6	62.7
Diluted	62.7	62.7	62.7	62.8
Cash dividends per common share	$ 0.415	$ 0.40	$ 0.83	$ 0.80
Net derivative gains (losses) on cash flow hedges:
Net gains arising during the period, net of tax of $(2) and $(2), respectively (2016 – $(5) and $(18), respectively)	$ 2	$ 9	$ 2	$ 29
Less: Reclassification adjustment for (gains) losses included in net earnings, net of tax of nil and $2, respectively (2016 – $(3) and $(8), respectively)	(1)	5	(4)	13
Foreign currency translation adjustments	67	(30)	82	55
Change in unrecognized gains and prior service cost related to pension and post-retirement benefit plans, net of tax of $(1) and $(2), respectively (2016 – $(1) and $(2), respectively)	3	2	5	3
Other comprehensive income (loss)	71	(14)	85	100
Comprehensive income	$ 109	$ 4	$ 143	$ 122

Consolidated Statements of Ear3

Consolidated Statements of Earnings and Comprehensive Income (Parenthetical) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Statement [Abstract]
Net gains arising during the period, tax	$ (2)	$ (5)	$ (2)	$ (18)
Reclassification adjustment for (gains) losses included in net earnings, tax		(3)	2	(8)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, tax	$ (1)	$ (1)	$ (2)	$ (2)

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 124	$ 125
Receivables, less allowances of $7 and $7	613	613
Inventories (NOTE 8)	759	759
Prepaid expenses	41	40
Income and other taxes receivable	18	31
Total current assets	1,555	1,568
Property, plant and equipment, net	2,779	2,825
Goodwill (NOTE 9)	569	550
Intangible assets, net (NOTE 10)	625	608
Other assets	139	129
Total assets	5,667	5,680
Current liabilities
Bank indebtedness		12
Trade and other payables	627	656
Income and other taxes payable	28	22
Long-term debt due within one year	1	63
Total current liabilities	656	753
Long-term debt	1,203	1,218
Deferred income taxes and other	677	675
Other liabilities and deferred credits	361	358
Commitments and contingencies (NOTE 14)
Shareholders' equity (NOTE 13)
Common stock $0.01 par value; authorized 2,000,000,000 shares; issued: 65,001,104 and 65,001,104 shares	1	1
Additional paid-in capital	1,966	1,963
Retained earnings	1,217	1,211
Accumulated other comprehensive loss	(414)	(499)
Total shareholders' equity	2,770	2,676
Total liabilities and shareholders' equity	$ 5,667	$ 5,680

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Statement Of Financial Position [Abstract]
Receivables, allowances	$ 7	$ 7
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	65,001,104	65,001,104
Treasury stock, par value	$ 0.01	$ 0.01
Treasury stock, shares	2,346,947	2,412,267

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity (Unaudited) - 6 months ended Jun. 30, 2017 - USD ($) shares in Millions, $ in Millions	Total	Issued and Outstanding Common Shares [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance at Dec. 31, 2016	$ 2,676	$ 1	$ 1,963	$ 1,211	$ (499)
Balance, Shares at Dec. 31, 2016		62.6
Stock-based compensation, net of tax	3		3
Stock-based compensation, shares		0.1
Net earnings	58			58
Net derivative losses on cash flow hedges:
Net gains arising during the period, net of tax	2				2
Less: Reclassification adjustments for gains included in net earnings, net of tax	(4)				(4)
Foreign currency translation adjustments	82				82
Change in unrecognized gains and prior service cost related to pension and post-retirement benefit plans, net of tax	5				5
Cash dividends declared	(52)			(52)
Balance at Jun. 30, 2017	$ 2,770	$ 1	$ 1,966	$ 1,217	$ (414)
Balance, Shares at Jun. 30, 2017		62.7

Consolidated Statement of Shar7

Consolidated Statement of Shareholders' Equity (Parenthetical) (Unaudited) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Statement Of Stockholders Equity [Abstract]
Net gains arising during the period, tax	$ (2)	$ (5)	$ (2)	$ (18)
Reclassification adjustment for (gains) losses included in net earnings, tax		(3)	2	(8)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, tax	$ (1)	$ (1)	$ (2)	$ (2)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
Operating activities
Net earnings	$ 58	$ 22
Adjustments to reconcile net earnings to cash flows from operating activities
Depreciation and amortization	159	176
Deferred income taxes and tax uncertainties	(12)	(5)
Impairment of property, plant and equipment		24
Stock-based compensation expense	3	3
Other		(4)
Changes in assets and liabilities, excluding the effect of acquisition of business
Receivables	11	25
Inventories	10	18
Prepaid expenses	(4)	(13)
Trade and other payables	(35)	(8)
Income and other taxes	21	(16)
Difference between employer pension and other post-retirement contributions and pension and other post-retirement expense		(3)
Other assets and other liabilities	1	(4)
Cash flows from operating activities	212	215
Investing activities
Additions to property, plant and equipment	(71)	(219)
Acquisition of business, net of cash acquired		(1)
Cash flows used for investing activities	(71)	(220)
Financing activities
Dividend payments	(52)	(50)
Stock repurchase		(10)
Net change in bank indebtedness	(12)	1
Change in revolving credit facility	(30)	(50)
Proceeds from receivables securitization facility	25	120
Repayments of receivables securitization facility	(15)	(20)
Repayments of long-term debt	(63)	(1)
Other	(1)	(1)
Cash flows (used for) provided from financing activities	(148)	(11)
Net (decrease) increase in cash and cash equivalents	(7)	(16)
Impact of foreign exchange on cash	6	1
Cash and cash equivalents at beginning of period	125	126
Cash and cash equivalents at end of period	124	111
Supplemental cash flow information
Interest	31	32
Income taxes	$ 15	$ 27

Basis of Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Basis of Presentation	NOTE 1. _________________ BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and, in the opinion of Management, include all adjustments that are necessary for the fair statement of Domtar Corporation’s (“the Company”) financial position, results of operations, and cash flows for the interim periods presented. Results for the first six months of the year may not necessarily be indicative of full year results. It is suggested that these consolidated financial statements be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Domtar Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 2016, as filed with the Securities and Exchange Commission. The December 31, 2016 Consolidated Balance Sheet, presented for comparative purposes in this interim report, was derived from audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2017
Accounting Changes And Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 2. _________________ RECENT ACCOUNTING PRONOUNCEMENTS ACCOUNTING CHANGES IMPLEMENTED INVENTORY In July 2015, the FASB issued Accounting Standard Update (“ASU”) 2015-11, “ Simplifying the Measurement of Inventory, The Company adopted the new guidance on January 1, 2017 with no impact on the consolidated financial statements. SHARE-BASED PAYMENTS In March 2016, the FASB issued ASU 2016-09, “ Improvements to Employee Share-Based Payment Accounting, The Company adopted the new guidance on January 1, 2017 with no significant impact on the consolidated financial statements. FUTURE ACCOUNTING CHANGES REVENUE FROM CONTRACTS WITH CUSTOMERS In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers. ASU 2014-09 will be effective for annual reporting periods beginning after December 15, 2017 including interim periods within that reporting period. Early adoption is permitted only for annual and interim periods beginning after December 15, 2016. Entities are permitted to adopt the new revenue standard by restating all prior periods under the full retrospective approach following ASC 250 “ Accounting Changes and Error Corrections” The Company is assessing the impact that the guidance will have on the consolidated financial statements and related disclosures. The Company currently expects to adopt the new revenue standards in its first quarter of 2018 utilizing the full retrospective transition method. Further, the Company expects to identify similar performance obligations under the new guidance as compared with deliverables previously identified. As a result, the Company expects the timing and amount of its revenue to remain substantially the same. The Company does not expect this new guidance to have a material impact on the consolidated financial statements aside from the additional required disclosures related to revenue in the notes thereto. . FINANCIAL INSTRUMENTS In January 2016, the FASB issued ASU 2016-01, “ Recognition and Measurement of Financial Assets and Financial Liabilities, The amendments in this update are effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2017. To adopt the amendments, companies will be required to make a cumulative-effect adjustment to beginning retained earnings as of the beginning of the fiscal year in which the guidance is effective. Early adoption is permitted. The Company does not expect this new guidance to have a material impact on the consolidated financial statements. LEASES In February 2016 Leases, As a lessee, Domtar’s various leases under existing guidance are classified as operating leases that are not recorded on the balance sheet but are recorded in the statement of earnings as expense is incurred. Upon adoption of the new guidance, the Company will be required to record substantially all leases on the Consolidated Balance Sheets as a right-of-use asset and a lease liability. The timing of expense recognition and classification in the Consolidated Statements of Earnings and Comprehensive Income could change based on the classification of leases as either operating or financing. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted as of the beginning of an interim or annual reporting period. The Company will adopt the ASU on January 1, 2019 using the modified retrospective approach required by the guidance. The Company is currently evaluating the impact of this guidance on the consolidated financial statements, including analyzing all contracts that contain a lease. DERIVATIVES AND HEDGING In March 2016, the FASB issued ASU 2016-05, “ Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships, The Company does not expect this new guidance to have a material impact on the consolidated financial statements. CLASSIFICATION OF CASH FLOWS In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash Flows, The Company does not expect this new guidance to have a material impact on the consolidated financial statements. GOODWILL IMPAIRMENT In January 2017, the FASB issued ASU 2017-04, “ Simplifying the Test for Goodwill Impairment,” The Company expects to adopt this new guidance concurrently with its 2017 annual goodwill impairment test. RETIREMENT BENEFITS In March 2017, the FASB issued ASU 2017-07, “ Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, The Company will adopt the ASU on January 1, 2018 using a retrospective approach for the presentation of the service cost component and the other components of net periodic benefit costs in the Consolidated Statement of Earnings and prospectively for the capitalization of the service cost component of net periodic benefit costs in assets. The guidance includes a practical expedient that permits an entity to estimate amounts for comparative periods using the information previously disclosed in its pension plans and other post-retirement benefit plans footnote. While the Company is still evaluating the impact of adopting this new guidance, it does not expect this new guidance to have a material impact on the consolidated earnings.

Derivatives and Hedging Activit

Derivatives and Hedging Activities and Fair Value Measurement	6 Months Ended
	Jun. 30, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities and Fair Value Measurement	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS JUNE 30, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED (UNAUDITED) NOTE 3. _________________ DERIVATIVES AND HEDGING ACTIVITIES AND FAIR VALUE MEASUREMENT HEDGING PROGRAMS The Company is exposed to market risk, such as changes in currency exchange rates, commodity prices, and interest rates. To the extent the Company decides to manage the volatility related to these exposures, the Company may enter into various financial derivatives that are accounted for under the derivatives and hedging guidance. These transactions are governed by the Company's hedging policies which provide direction on acceptable hedging activities, including instrument type and acceptable counterparty exposure. Upon inception, the Company formally documents the relationship between hedging instruments and hedged items. At inception and quarterly thereafter, the Company formally assesses whether the financial instruments used in hedging transactions are effective at offsetting changes in either the cash flow or the fair value of the underlying exposures. The ineffective portion of the qualifying instrument is immediately recognized to earnings. The amount of ineffectiveness recognized was immaterial for all periods presented. The Company does not hold derivative financial instruments for trading purposes. CREDIT RISK The Company is exposed to credit risk on the accounts receivable from its customers. In order to reduce this risk, the Company reviews new customers’ credit history before granting credit and conducts regular reviews of existing customers’ credit performance. As of June 30, 2017, one of Domtar’s Pulp and Paper segment customers located in the U.S. represented 12% or $74 million (2016 – 12% or $74 million) of the Company’s receivables. The Company is exposed to credit risk in the event of non-performance by counterparties to its financial instruments. The Company attempts to minimize this exposure by entering into contracts with counterparties that are believed to be of high credit quality. Collateral or other security to support financial instruments subject to credit risk is usually not obtained. The credit standing of counterparties is regularly monitored. INTEREST RATE RISK The Company is exposed to interest rate risk arising from fluctuations in interest rates on its cash and cash equivalents, bank indebtedness, revolving credit facility and long-term debt. The Company’s objective in managing exposure to interest rate changes is to minimize the impact of interest rate changes on earnings and cash flows and to lower its overall borrowing costs. The Company may manage this interest rate exposure through the use of derivative instruments such as interest rate swap contracts, whereby it agrees to exchange the difference between fixed and variable interest amounts calculated by reference to an agreed upon notional principal amount. COST RISK Cash flow hedges: The Company is exposed to price volatility for raw materials and energy used in its manufacturing process. The Company manages its exposure to cost risk primarily through the use of supplier contracts. The Company purchases natural gas at the prevailing market price at the time of delivery. To reduce the impact on cash flow and earnings due to pricing volatility, the Company may utilize derivatives to fix the price of forecasted natural gas purchases. The changes in the fair value on qualifying instruments are included in Accumulated other comprehensive loss to the extent effective, and reclassified into Cost of sales in the period during which the hedged transaction affects earnings. Current contracts are used to hedge a portion of forecasted purchases over the next 60 months. The following table presents the volumes under derivative financial instruments for natural gas contracts outstanding as of June 30, 2017 to hedge forecasted purchases: Commodity Notional contractual quantity under derivative contracts MMBTU (3) Notional contractual value under derivative contracts (in millions of dollars) Percentage of forecasted purchases under derivative contracts Natural Gas 2017 (1) 4,255,000 $ 13 35% 2018 12,695,000 $ 38 50% 2019 9,175,000 $ 28 36% 2020 5,750,000 $ 18 23% 2021 3,920,000 $ 12 15% 2022 (2) 2,070,000 $ 6 15% (1) Represents the remaining six months of 2017 (2) Represents the first six months of 2022 (3) MMBTU: Millions of British thermal units The natural gas derivative contracts were fully effective as of June 30, 2017. There were no amounts reflected in the Consolidated Statements of Earnings and Comprehensive Income for the three and six months ended June 30, 2017 resulting from hedge ineffectiveness (three and six months ended June 30, 2016 – nil). FOREIGN CURRENCY RISK Cash flow hedges: The Company has manufacturing operations in the United States, Canada and Europe. As a result, it is exposed to movements in foreign currency exchange rates in Canada and Europe. Moreover, certain assets and liabilities are denominated in currencies other than the U.S. dollar and are exposed to foreign currency movements. Accordingly, the Company’s earnings are affected by increases or decreases in the value of the Canadian dollar and the European currencies. The Company’s European subsidiaries are also exposed to movements in foreign currency exchange rates on transactions denominated in a currency other than their Euro functional currency. The Company’s risk management policy allows it to hedge a significant portion of its exposure to fluctuations in foreign currency exchange rates for periods up to three years. The Company may use derivative financial instruments (currency options and foreign exchange forward contracts) to mitigate its exposure to fluctuations in foreign currency exchange rates. Derivatives are used to hedge forecasted purchases in Canadian dollars by the Company’s Canadian subsidiary over the next 24 months and to hedge a portion of forecasted sales by its U.S. subsidiaries in British pounds over the next 6 months. Derivatives are also currently used to hedge a portion of forecasted sales in British pounds and Norwegian krone and a portion of forecasted purchases in U.S. dollars and Swedish krona by its European subsidiaries over the next 12 months. Such derivatives are designated as cash flow hedges. The changes in the fair value on qualifying instruments are included in Accumulated other comprehensive loss to the extent effective, and reclassified into Sales or Cost of sales in the period during which the hedged transaction affects earnings. The following table presents the currency values under significant currency positions pursuant to currency derivatives outstanding as of June 30, 2017 to hedge forecasted purchases and sales: Currency exposure hedged Business Segment Year of maturity Notional contractual value Percentage of forecasted net exposures under contracts Average Protection rate Average Obligation rate 2017 (1) CDN/USD Pulp and Paper 254 CDN 66% 1 USD = 1.3200 1 USD = 1.3712 USD/Euro Personal Care 27 USD 77% 1 Euro = 1.1345 1 Euro = 1.1345 2018 CDN/USD Pulp and Paper 374 CDN 48% 1 USD = 1.3026 1 USD = 1.3547 USD/Euro Personal Care 26 USD 36% 1 Euro = 1.1218 1 Euro = 1.1218 2019 CDN/USD Pulp and Paper 101 CDN 13% 1 USD = 1.2897 1 USD = 1.3471 (1) Represents the remaining six months of 2017 The foreign exchange derivative contracts were fully effective as of June 30, 2017. There were no amounts reflected in the Consolidated Statements of Earnings and Comprehensive Income for the three and six months ended June 30, 2017 resulting from hedge ineffectiveness (three and six months ended June 30, 2016 – nil). FAIR VALUE MEASUREMENT The accounting standards for fair value measurements and disclosures, establishes a fair value hierarchy, which prioritizes the inputs to valuation techniques used to measure fair value into three levels. A financial instrument’s categorization within the fair value hierarchy is based upon the lowest level of input that is available and significant to the fair value measurement. Level 1 Quoted prices in active markets for identical assets or liabilities. Level 2 Observable inputs other than quoted prices in active markets for identical assets and liabilities, quoted prices for identical or similar assets or liabilities in inactive markets, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 3 Inputs that are generally unobservable and typically reflect management’s estimates of assumptions that market participants would use in pricing the asset or liability. The following tables present information about the Company’s financial assets and financial liabilities measured at fair value on a recurring basis (except Long-term debt, see (b) below) at June 30, 2017 and December 31, 2016, in accordance with the accounting standards for fair value measurements and disclosures and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value. Fair Value of financial instruments at: June 30, 2017 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 13 — 13 — (a) Prepaid expenses Natural gas swap contracts 3 — 3 — (a) Prepaid expenses Currency derivatives 6 — 6 — (a) Other assets Total Assets 22 — 22 — Liabilities derivatives Currency derivatives 3 — 3 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Currency derivatives 3 — 3 — (a) Other Natural gas swap contracts 4 — 4 — (a) Other liabilities and deferred credits Total Liabilities 12 — 12 — Other Instruments: Stock-based compensation - liability awards 2 2 — — Trade and other payables Stock-based compensation - liability awards 15 15 — — Other liabilities and deferred credits Long-term debt 1,272 — 1,272 — (b) Long-term debt The net cumulative loss recorded in Accumulated other comprehensive loss relating to natural gas contracts is $3 million at June 30, 2017, of which a gain of $1 million will be recognized in Cost of sales upon maturity of the derivatives over the next 12 months at the then prevailing values, which may be different from those at June 30, 2017. The net cumulative gain recorded in Accumulated other comprehensive loss relating to currency options and forwards hedging forecasted purchases is $13 million at June 30, 2017, of which a gain of $10 million will be recognized in Cost of sales or Sales upon maturity of the derivatives over the next 12 months at the then prevailing values, which may be different from those at June 30, 2017. Fair Value of financial instruments at: December 31, 2016 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 18 — 18 — (a) Prepaid expenses Natural gas swap contracts 6 — 6 — (a) Prepaid expenses Currency derivatives 6 — 6 — (a) Other assets Natural gas swap contracts 2 — 2 — (a) Other assets Total Assets 32 — 32 — Liabilities derivatives Currency derivatives 10 — 10 — (a) Trade and other payables Natural gas swap contracts 1 — 1 — (a) Trade and other payables Currency derivatives 6 — 6 — (a) Other liabilities and deferred credits Natural gas swap contracts 4 — 4 — (a) Other liabilities and deferred credits Total Liabilities 21 — 21 — Other Instruments: Stock-based compensation - liability awards 2 2 — — Trade and other payables Stock-based compensation - liability awards 17 17 — — Other liabilities and deferred credits Long-term debt 1,313 — 1,313 — (b) Long-term debt (a) Fair value of the Company’s derivatives are classified under Level 2 (inputs that are observable; directly or indirectly) as it is measured as follows: - For currency derivatives: Fair value is measured using techniques derived from the Black-Scholes pricing model. Interest rates, forward market rates and volatility are used as inputs for such valuation techniques. - For natural gas contracts: Fair value is measured using the discounted difference between contractual rates and quoted market future rates. (b) Fair value of the Company’s long-term debt is measured by comparison to market prices of its debt. The Company’s long-term debt is not carried at fair value on the Consolidated Balance Sheets at June 30, 2017 and December 31, 2016. However, fair value disclosure is required. The carrying value of the Company’s long-term debt is $1,204 million and $1,281 million at June 30, 2017 and December 31, 2016, respectively. Due to their short-term maturity, the carrying amounts of cash and cash equivalents, receivables, bank indebtedness, trade and other payables and income and other taxes approximate their fair values.

Earnings Per Common Share

Earnings Per Common Share	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Common Share	NOTE 4. _________________ EARNINGS PER COMMON SHARE The following table provides the reconciliation between basic and diluted earnings per common share: For the three months ended For the six months ended June 30, June 30, June 30, June 30, 2017 2016 2017 2016 Net earnings $ 38 $ 18 $ 58 $ 22 Weighted average number of common shares outstanding (millions) 62.6 62.6 62.6 62.7 Effect of dilutive securities (millions) 0.1 0.1 0.1 0.1 Weighted average number of diluted common shares outstanding (millions) 62.7 62.7 62.7 62.8 Basic net earnings per common share (in dollars) $ 0.61 $ 0.29 $ 0.93 $ 0.35 Diluted $ 0.61 $ 0.29 $ 0.93 $ 0.35 The following table provides the securities that could potentially dilute basic earnings per common share in the future, but were not included in the computation of diluted earnings per common share because to do so would have been anti-dilutive: For the three months ended For the six months ended June 30, June 30, June 30, June 30, 2017 2016 2017 2016 Options 517,246 314,287 419,161 412,372

Pension Plans and Other Post-Re

Pension Plans and Other Post-Retirement Benefit Plans	6 Months Ended
	Jun. 30, 2017
Compensation And Retirement Disclosure [Abstract]
Pension Plans and Other Post-Retirement Benefit Plans	NOTE 5. _________________ PENSION PLANS AND OTHER POST-RETIREMENT BENEFIT PLANS DEFINED CONTRIBUTION PLANS The Company has several defined contribution plans and multiemployer plans. The pension expense under these plans is equal to the Company’s contribution. For the three and six months ended June 30, 2017, the pension expense was $8 million and $19 million, respectively (2016 – $8 million and $18 million, respectively). DEFINED BENEFIT PLANS AND OTHER POST-RETIREMENT BENEFIT PLANS The Company sponsors both contributory and non-contributory U.S. and non-U.S. defined benefit pension plans. Non-unionized employees in Canada joining the Company after January 1, 1998 participate in a defined contribution pension plan. Salaried employees in the U.S. joining the Company after January 1, 2008 participate in a defined contribution pension plan. Unionized and non-union hourly employees in the U.S. who are not grandfathered under the existing defined benefit pension plans, participate in a defined contribution pension plan for future service. The Company also sponsors a number of other post-retirement benefit plans for eligible U.S. and non-U.S. employees; the plans are unfunded and include life insurance programs and medical and dental benefits. The Company also provides supplemental unfunded defined benefit pension plans and supplemental unfunded defined contribution pension plans to certain senior management employees. Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the six months ended June 30, 2017 June 30, 2017 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 7 1 15 1 Interest expense 13 1 25 2 Expected return on plan assets (20 ) — (40 ) — Amortization of net actuarial loss 2 — 4 — Amortization of prior year service costs 2 — 3 — Net periodic benefit cost 4 2 7 3 Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the six months ended June 30, 2016 June 30, 2016 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 8 1 16 1 Interest expense 13 1 25 2 Expected return on plan assets (20 ) — (39 ) — Amortization of net actuarial loss 1 — 2 — Amortization of prior year service costs 1 — 2 — Net periodic benefit cost 3 2 6 3 For the three and six months ended June 30, 2017, the Company contributed $3 million and $6 million, respectively (2016 – $5 million and $9 million, respectively) to the pension plans and $1 million and $2 million, respectively (2016 – $1 million and $2 million, respectively) to the other post-retirement benefit plans.

Other Operating Loss, Net

Other Operating Loss, Net	6 Months Ended
	Jun. 30, 2017
Other Income And Expenses [Abstract]
Other Operating Loss, Net	NOTE 6. _________________ OTHER OPERATING LOSS, NET Other operating loss, net is an aggregate of both recurring and occasional loss or income items and, as a result, can fluctuate from period to period. The Company’s other operating loss, net includes the following: For the three months ended For the six months ended June 30, June 30, June 30, June 30, 2017 2016 2017 2016 $ $ $ $ Bad debt expense 1 — 1 — Environmental provision 2 — 2 — Litigation settlement — 2 — 2 Foreign exchange loss — — 1 4 Other (1 ) (2 ) (3 ) (2 ) Other operating loss, net 2 — 1 4

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2017
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 7. _________________ INCOME TAXES For the second quarter of 2017, the Company’s income tax expense was $9 million, consisting of a current income tax expense of $17 million and a deferred income tax benefit of $8 million. This compares to an income tax expense of $6 million in the second quarter of 2016, consisting of a current income tax expense of $8 million and a deferred income tax benefit of $2 million. The effective tax rate was 19% compared with an effective tax rate of 25% in the second quarter of 2016. The effective tax rate for the second quarter of 2017 was favorably impacted by enacted law changes in several U.S. states and by the recognition of additional tax credits associated with the filing of certain 2016 income tax returns. For the first half of 2017, the Company’s income tax expense amounted to $14 million, consisting of a current income tax expense of $26 million and a deferred income tax benefit of $12 million. This compares to an income tax expense of $3 million in the first half of 2016, consisting of a current income tax expense of $8 million and a deferred income tax benefit of $5 million. The effective tax rate was 19% compared to an effective tax rate of 12% in the first half of 2016. The effective tax rate for the first half of 2017 was favorably impacted by the recognition of previously unrecognized tax benefits due to a statute expiration in a foreign jurisdiction and also a U.S. state tax audit finalization, enacted law changes in several U.S. states, and the recognition of additional tax credits associated with the filing of certain 2016 income tax returns. The effective tax rate for the first half of 2016 was impacted by the approval of a state tax credit in the U.S.

Inventories

Inventories	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Inventories	NOTE 8. _________________ INVENTORIES The following table presents the components of inventories: June 30, December 31, 2017 2016 $ $ Work in process and finished goods 405 413 Raw materials 135 132 Operating and maintenance supplies 219 214 759 759

Goodwill

Goodwill	6 Months Ended
	Jun. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 9. _________________ GOODWILL Changes in the carrying value of goodwill are as follows: June 30, 2017 $ Balance at December 31, 2016 550 Effect of foreign currency exchange rate change 19 Balance at end of period 569 The goodwill at June 30, 2017 is entirely related to the Personal Care segment.

Intangible Assets

Intangible Assets	6 Months Ended
	Jun. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 10. _________________ INTANGIBLE ASSETS The following table presents the components of intangible assets: June 30, 2017 December 31, 2016 Estimated useful lives (in years) Gross carrying amount Accumulated amortization Net Gross carrying amount Accumulated amortization Net $ $ $ $ $ $ Definite-lived intangible assets subject to amortization Water rights 40 3 (1 ) 2 3 (1 ) 2 Customer relationships 10 – 40 383 (70 ) 313 369 (60 ) 309 Technology 7 – 20 8 (3 ) 5 8 (3 ) 5 Non-Compete 9 1 (1 ) — 1 — 1 License rights 12 29 (10 ) 19 28 (8 ) 20 424 (85 ) 339 409 (72 ) 337 Indefinite-lived intangible assets not subject to amortization Water rights 4 — 4 4 — 4 Trade names 237 — 237 225 — 225 License rights 6 — 6 6 — 6 Catalog rights 39 — 39 36 — 36 Total 710 (85 ) 625 680 (72 ) 608 Amortization expense related to intangible assets for the three and six months ended June 30, 2017 was $5 million and $10 million, respectively (2016 – $4 million and $9 million, respectively). Amortization expense for the next five years related to intangible assets is expected to be as follows: 2017 2018 2019 2020 2021 $ $ $ $ $ Amortization expense related to intangible assets 21 21 21 21 20

Closure and Restructuring Costs

Closure and Restructuring Costs and Liability and Impairment of Property, Plant and Equipment	6 Months Ended
	Jun. 30, 2017
Restructuring And Related Activities [Abstract]
Closure and Restructuring Costs and Liability and Impairment of Property, Plant and Equipment	NOTE 11. _________________ CLOSURE AND RESTRUCTURING COSTS AND LIABILITY AND IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT Ashdown, Arkansas mill On December 10, 2014, the Company announced a project to convert a paper machine at its Ashdown, Arkansas mill to a high quality fluff pulp line used in absorbent applications such as baby diapers, feminine hygiene and adult incontinence products. The Company also invested in a pulp bale line that will provide flexibility to manufacture papergrade softwood pulp, contingent on market conditions. The conversion work commenced during the second quarter of 2016 and the production of bale softwood pulp began in the third quarter of 2016. The fluff pulp line will allow for the production of up to 516,000 metric tons of fluff pulp per year once the machine is in full operation. The project resulted in the permanent reduction of 364,000 short tons of annual uncoated freesheet production capacity on March 31, 2016. The Company recorded $3 million and $24 million for the three and six months ended June 30, 2016, respectively, of accelerated depreciation under Impairment of property, plant and equipment on the Consolidated Statement of Earnings and Comprehensive Income. The Company also recorded $21 million of costs related to the fluff pulp conversion outage under Closure and restructuring costs during the second quarter of 2016. During the first quarter of 2016, the Company recorded $1 million of severance and termination costs under Closure and restructuring costs. Other costs For the three and six months ended June 30, 2016, other costs related to previous and ongoing closures include nil and $1 million, respectively, of severance and termination costs related to Pulp and Paper.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Loss by Component	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component	NOTE 12. _________________ CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS BY COMPONENT The following table presents the changes in Accumulated other comprehensive loss by component (1) Net (losses) gains cash Pension items (2) Post-retirement benefit items (2) Foreign currency items Total $ $ $ $ $ Balance at December 31, 2015 (30 ) (190 ) (10 ) (271 ) (501 ) Natural gas swap contracts 4 N/A N/A N/A 4 Net investment hedge (1 ) N/A N/A N/A (1 ) Currency options 8 N/A N/A N/A 8 Foreign exchange forward contracts 16 N/A N/A N/A 16 Net gain N/A (38 ) (1 ) N/A (39 ) Foreign currency items N/A N/A N/A (7 ) (7 ) Other comprehensive income (loss) before reclassifications 27 (38 ) (1 ) (7 ) (19 ) Amounts reclassified from Accumulated other comprehensive loss 14 7 — — 21 Net current period other comprehensive income (loss) 41 (31 ) (1 ) (7 ) 2 Balance at December 31, 2016 11 (221 ) (11 ) (278 ) (499 ) Natural gas swap contracts (4 ) N/A N/A N/A (4 ) Currency options 6 N/A N/A N/A 6 Foreign currency items N/A N/A N/A 82 82 Other comprehensive income before reclassifications 2 — — 82 84 Amounts reclassified from Accumulated other comprehensive loss (4 ) 5 — — 1 Net current period other comprehensive (loss) income (2 ) 5 — 82 85 Balance at June 30, 2017 9 (216 ) (11 ) (196 ) (414 ) (1) All amounts are after tax. Amounts in parenthesis indicate losses. (2) The accrued benefit obligation is actuarially determined on an annual basis as of December 31. The following table presents reclassifications out of Accumulated other comprehensive loss: Details about Accumulated other comprehensive loss components Amounts reclassified from Accumulated other comprehensive loss (1) For the three months ended June 30, 2017 June 30, 2016 $ $ Net derivative (losses) gains on cash flow hedge Natural gas swap contracts — 5 (2) Currency options and forwards (1 ) 3 (2) Total before tax (1 ) 8 Tax expense — (3 ) Net of tax (1 ) 5 Amortization of defined benefit pension items Amortization of net actuarial loss and prior year service cost 4 3 (3) Tax expense (1 ) (1 ) Net of tax 3 2 Details about Accumulated other comprehensive loss components Amounts reclassified from Accumulated other comprehensive loss (1) For the six months ended June 30, 2017 June 30, 2016 $ $ Net derivative (losses) gains on cash flow hedges Natural gas swap contracts (1 ) 10 (2) Currency options and forwards (5 ) 11 (2) Total before tax (6 ) 21 Tax benefit (expense) 2 (8 ) Net of tax (4 ) 13 Amortization of defined benefit pension items Amortization of net actuarial loss and prior year service cost 7 5 (3) Tax expense (2 ) (2 ) Net of tax 5 3 (1) Amounts in parentheses indicate losses. (2) These amounts are included in Cost of Sales in the Consolidated Statements of Earnings and Comprehensive Income. (3) These amounts are included in the computation of net periodic benefit cost (see Note 5 “Pension Plans and Other Post-Retirement Benefit Plans” for more details).

Shareholders' Equity

Shareholders' Equity	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Shareholders' Equity	NOTE 13. _________________ SHAREHOLDERS’ EQUITY On February 21, 2017 and May 3, 2017, the Company’s Board of Directors approved a quarterly dividend of $0.415 per share, respectively, to be paid to holders of the Company’s common stock. Dividends of $26 million were paid on April 17, 2017 and July 17, 2017, respectively, to shareholders of record on April 3, 2017 and July 3, 2017, respectively. On August 1, 2017, the Company’s Board of Directors approved a quarterly dividend of $0.415 per share to be paid to holders of the Company’s common stock. This dividend is to be paid on October 16, 2017, to shareholders of record on October 2, 2017. STOCK REPURCHASE PROGRAM The Company’s Board of Directors has authorized a stock repurchase program (the “Program”) of up to $1.3 billion. Under the Program, the Company is authorized to repurchase, from time to time, shares of its outstanding common stock on the open market or in privately negotiated transactions. The timing and amount of stock repurchases will depend on a variety of factors, including the market conditions as well as corporate and regulatory considerations. The Program may be suspended, modified or discontinued at any time, and the Company has no obligation to repurchase any amount of its common stock under the Program. The Program has no set expiration date. The Company repurchases its common stock in part to reduce the dilutive effects of stock options and awards, and to improve shareholders’ returns. The Company makes open market purchases of its common stock using general corporate funds. Additionally, the Company may enter into structured stock repurchase agreements with large financial institutions using general corporate funds in order to lower the average cost to acquire shares. The agreements would require the Company to make up-front payments to the counterparty financial institutions, which would result in either the receipt of stock at the beginning of the term of the agreements followed by a share adjustment at the maturity of the agreements, or the receipt of either stock or cash at the maturity of the agreements, depending upon the price of the stock. During the first half of 2017, there were no shares repurchased under the Program. During the first half of 2016, the Company repurchased 304,915 shares at an average price of $32.21 for a total cost of $10 million. Since the inception of the Program, the Company has repurchased 24,853,827 shares at an average price of $39.33 for a total cost of $977 million. All shares repurchased are recorded as Treasury stock on the Consolidated Balance Sheets under the par value method at $0.01 per share.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 14. _________________ COMMITMENTS AND CONTINGENCIES ENVIRONMENT The Company is subject to environmental laws and regulations enacted by federal, provincial, state and local authorities. On February 16, 2010, the government of British Columbia issued a Remediation Order to Seaspan International Ltd. (“Seaspan”) and the Company, in order to define and implement a remediation plan to address soil, sediment and groundwater issues. Construction began in January 2017. The Company has previously recorded an environmental reserve to address its estimated exposure. The possible cost in excess of the reserve is not considered to be material for this matter. The following table reflects changes in the reserve for environmental remediation and asset retirement obligations: June 30, 2017 $ Balance at beginning of year 50 Additions 2 Environmental spending (3 ) Effect of foreign currency exchange rate change 1 Balance at end of period 50 The U.S. Environmental Protection Agency (“EPA”) and/or various state agencies have notified the Company that it may be a potentially responsible party under the Comprehensive Environmental Response Compensation and Liability Act, commonly known as “Superfund,” and similar state laws with respect to other hazardous waste sites as to which no proceedings have been instituted against the Company. The Company continues to take remedial action under its Care and Control Program at its former wood preserving sites, and at a number of operating sites, due to possible soil, sediment or groundwater contamination. Climate change regulation Various national and local laws and regulations have been established or are emerging in jurisdictions where the Company currently has, or may have in the future, manufacturing facilities or investments. The Company does not expect to be disproportionately affected by these measures compared with other pulp and paper producers located in these jurisdictions. The United States EPA Clean Power Plan regulation is being litigated and has been stayed. President Trump issued an Executive Order on March 28, 2017, directing his Administration to review and then suspend, revise, or rescind the Clean Power Plan, as appropriate and consistent with law. As a result, the EPA filed a motion with the D.C. Circuit to hold the case in abeyance while it reconsiders the rule, which the D.C. Circuit granted in part to allow time for additional briefing on how and whether the litigation should proceed. Regardless of the outcome of the litigation and/or the Executive Order, the Company does not expect to be disproportionately affected compared with other pulp and paper producers located in the states where the Company operates. The Government of Canada is reviewing national policies to further reduce greenhouse gases (“GHG”) and has announced its intent to impose a cost on carbon emissions. The Company does not expect its facilities to be disproportionately affected by these measures compared with other pulp and paper producers in Canada. The provinces of Quebec and Ontario have GHG cap-and-trade systems with reduction targets. British Columbia has a carbon tax that applies to the purchase of fossil fuels within the province. The Company does not expect to be disproportionately affected compared to the other pulp and paper producers located in these provinces. CONTINGENCIES In the normal course of operations, the Company becomes involved in various legal actions mostly related to contract disputes, patent infringements, environmental and product warranty claims, and labor issues. While the final outcome with respect to actions outstanding or pending at June 30, 2017, cannot be predicted with certainty, it is management’s opinion that their resolution will not have a material adverse effect on the Company’s financial position, results of operations or cash flows. Spanish Competition Investigation On October 15, 2015, the Competition Directorate of Spain’s National Commission of Markets and Competition (“CNMC”) filed a Statement of Objections against a number of industry participants alleging the existence of a series of agreements between manufacturers, distributors and pharmacists to fix prices and to allocate margins for heavy adult incontinence products within the pharmacy channel On January 4, 2016, the Competition Directorate issued a proposed decision confirming the allegations of the Statement of Objections. The proposed decision recommended the imposition of fines on the parties without recommending the amount of any fines. The Company recorded a €0.2 million ($0.2 million) provision in the fourth quarter of 2015 in Other operating loss, net. On May 26, 2016, the CNMC rendered its final decision, which declared that a number of manufacturers of adult heavy incontinence products, the sector association and certain individuals participated in price fixing during the period from December 1996 through January 2014. Indas and one of its subsidiaries were fined a total of €13.5 million ($14.9 million) for their participation. A provision was recorded in the second quarter of 2016 in the amount of €13.3 million ($14.7 million) in Other operating loss, net. The sellers of Indas made representations and warranties to the Company in the purchase agreement regarding, among other things, Indas’ and its subsidiary’s compliance with competition laws. The liability retained by the sellers was backed by a retained purchase price of €3 million ($3.3 million) and bank guarantees of €9 million ($9.9 million). On June 27, 2016, in light of the CNMC decision, the sellers, in terms of their indemnity obligations, agreed to the appropriation by the Company of the retained purchase price and the release of the bank guarantees. Accordingly, a recovery of €12 million ($13.2 million) was recorded in the second quarter of 2016 and included in Other operating loss, net. In July 2016, the fines were paid and Indas and two of its affiliates named in the final decision appealed the decision to the Spanish courts. The Company purchased limited insurance coverage with respect to the purchase agreement, and is seeking to recover the remaining €1.5 million ($1.7 million) under the insurance policy. Any recovery from the insurers would be recorded in the period when the proceeds are received. INDEMNIFICATIONS In the normal course of business, the Company offers indemnifications relating to the sale of its businesses and real estate. In general, these indemnifications may relate to claims from past business operations, the failure to abide by covenants and the breach of representations and warranties included in the sales agreements. Typically, such representations and warranties relate to taxation, environmental, product and employee matters. The terms of these indemnification agreements are generally for an unlimited period of time. At June 30, 2017, the Company is unable to estimate the potential maximum liabilities for these types of indemnification guarantees as the amounts are contingent upon the outcome of future events, the nature and likelihood of which cannot be reasonably estimated at this time. Accordingly, no provision has been recorded. These indemnifications have not yielded a significant expense in the past. Pension Plans The Company has indemnified and held harmless the trustees of its pension funds, and the respective officers, directors, employees and agents of such trustees, from any and all costs and expenses arising out of the performance of their obligations under the relevant trust agreements, including in respect of their reliance on authorized instructions from the Company or for failing to act in the absence of authorized instructions. These indemnifications survive the termination of such agreements. At June 30, 2017, the Company has not recorded a liability associated with these indemnifications, as it does not expect to make any payments pertaining to these indemnifications.

Segment Disclosures

Segment Disclosures	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Segment Disclosures	NOTE 15. _________________ SEGMENT DISCLOSURES The Company’s two reportable segments described below also represent its two operating segments. Each reportable segment offers different products and services and requires different manufacturing processes, technology and/or marketing strategies. The following summary briefly describes the operations included in each of the Company’s reportable segments: • Pulp and Paper – consists of the design, manufacturing, marketing and distribution of communication, specialty and packaging papers, as well as softwood, fluff and hardwood market pulp. • Personal Care – consists of the design, manufacturing, marketing and distribution of absorbent hygiene products. An analysis and reconciliation of the Company’s business segment information to the respective information in the financial statements is as follows: For the three months ended For the six months ended June 30, June 30, June 30, June 30, SEGMENT DATA 2017 2016 2017 2016 $ $ $ $ Sales by segment Pulp and Paper 999 1,054 2,072 2,139 Personal Care 241 228 490 444 Total for reportable segments 1,240 1,282 2,562 2,583 Intersegment sales (16 ) (15 ) (34 ) (29 ) Consolidated sales 1,224 1,267 2,528 2,554 Sales by product group Paper 734 816 1,520 1,660 Market pulp 249 223 518 450 Absorbent hygiene products 241 228 490 444 Consolidated sales 1,224 1,267 2,528 2,554 Depreciation and amortization of property, plant and equipment Pulp and Paper 63 72 127 145 Personal Care 16 15 32 31 Total for reportable segments 79 87 159 176 Impairment of property, plant and equipment - Pulp and Paper — 3 — 24 Consolidated depreciation and amortization and impairment of property, plant and equipment 79 90 159 200 Operating income (loss) Pulp and Paper 65 35 99 54 Personal Care 13 15 29 29 Corporate (14 ) (11 ) (22 ) (26 ) Consolidated operating income 64 39 106 57 Interest expense, net 17 15 34 32 Earnings before income taxes 47 24 72 25 Income tax expense 9 6 14 3 Net earnings 38 18 58 22

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	6 Months Ended
	Jun. 30, 2017
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Financial Information	NOTE 16. _________________ SUPPLEMENTAL GUARANTOR FINANCIAL INFORMATION The following information is presented as required under Rule 3-10 of Regulation S-X, in connection with the Company’s issuance of debt securities that are fully and unconditionally guaranteed by Domtar Paper Company, LLC, a 100% owned subsidiary of the Company, Domtar Industries LLC (and subsidiaries, excluding Domtar Funding LLC), Domtar A.W. LLC, Attends Healthcare Products Inc., EAM Corporation, Associated Hygienic Products LLC and Home Delivery Incontinent Supplies Co., all 100% owned subsidiaries of the Company (“Guarantor Subsidiaries”), on a joint and several basis. Pursuant to the amendment and restatement of the 2016 Credit Agreement on August 18, 2016, the Guaranteed Debt will not be guaranteed by certain of Domtar’s 100% owned subsidiaries; including Domtar Delaware Holdings Inc. and its foreign subsidiaries, including Attends Healthcare Limited, Domtar Inc. and Laboratorios Indas. S.A.U.. Also excluded are Ariva Distribution Inc., Domtar Delaware Investments Inc., Domtar Delaware Holdings LLC, Domtar AI Inc., Domtar Personal Care Absorbent Hygiene Inc., Domtar Wisconsin Dam Corp. and Palmetto Enterprises LLC, (collectively the “Non-Guarantor Subsidiaries”). The subsidiary’s guarantee may be released in certain customary circumstances, such as if the subsidiary is sold or sells all of its assets, if the subsidiary’s guarantee of the Credit Agreement is terminated or released and if the requirements for legal defeasance to discharge the indenture have been satisfied. The following supplemental condensed consolidating financial information sets forth, on an unconsolidated basis, the Balance Sheets at June 30, 2017 and December 31, 2016, the Statements of Earnings and Comprehensive Income for the three and six months ended June 30, 2017 and 2016 and the Statements of Cash Flows for the six months ended June 30, 2017 and 2016 for Domtar Corporation (the “Parent”), and on a combined basis for the Guarantor Subsidiaries and, on a combined basis, the Non-Guarantor Subsidiaries. The supplemental condensed consolidating financial information reflects the investments of the Parent in the Guarantor Subsidiaries, as well as the investments of the Guarantor Subsidiaries in the Non-Guarantor Subsidiaries, using the equity method. For the three months ended June 30, 2017 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 1,011 499 (286 ) 1,224 Operating expenses Cost of sales, excluding depreciation and amortization — 878 376 (286 ) 968 Depreciation and amortization — 58 21 — 79 Selling, general and administrative 2 31 78 — 111 Other operating loss, net — — 2 — 2 2 967 477 (286 ) 1,160 Operating (loss) income (2 ) 44 22 — 64 Interest expense (income), net 16 22 (21 ) — 17 (Loss) earnings before income taxes (18 ) 22 43 — 47 Income tax (benefit) expense (5 ) 3 11 — 9 Share in earnings of equity accounted investees 51 32 — (83 ) — Net earnings 38 51 32 (83 ) 38 Other comprehensive income 71 76 69 (145 ) 71 Comprehensive income 109 127 101 (228 ) 109 For the six months ended June 30, 2017 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,097 1,015 (584 ) 2,528 Operating expenses Cost of sales, excluding depreciation and amortization — 1,848 779 (584 ) 2,043 Depreciation and amortization — 117 42 — 159 Selling, general and administrative 4 64 151 — 219 Other operating (income) loss, net — (2 ) 3 — 1 4 2,027 975 (584 ) 2,422 Operating (loss) income (4 ) 70 40 — 106 Interest expense (income), net 33 42 (41 ) — 34 (Loss) earnings before income taxes (37 ) 28 81 — 72 Income tax (benefit) expense (9 ) 5 18 — 14 Share in earnings of equity accounted investees 86 63 — (149 ) — Net earnings 58 86 63 (149 ) 58 Other comprehensive income 85 94 85 (179 ) 85 Comprehensive income 143 180 148 (328 ) 143 For the three months ended June 30, 2016 Non- CONDENSED CONSOLIDATING STATEMENT OF Guarantor Guarantor Consolidating EARNINGS (LOSS) AND COMPREHENSIVE INCOME (LOSS) Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 1,040 498 (271 ) 1,267 Operating expenses Cost of sales, excluding depreciation and amortization — 874 410 (271 ) 1,013 Depreciation and amortization — 63 24 — 87 Selling, general and administrative 2 25 77 — 104 Impairment of property, plant and equipment — 3 — — 3 Closure and restructuring costs — 21 — — 21 Other operating loss (income), net 1 (1 ) — — — 3 985 511 (271 ) 1,228 Operating (loss) income (3 ) 55 (13 ) — 39 Interest expense (income), net 16 7 (8 ) — 15 (Loss) earnings before income taxes (19 ) 48 (5 ) — 24 Income tax (benefit) expense (5 ) 12 (1 ) — 6 Share in earnings of equity accounted investees 32 (4 ) — (28 ) — Net earnings (loss) 18 32 (4 ) (28 ) 18 Other comprehensive loss (14 ) (25 ) (29 ) 54 (14 ) Comprehensive income (loss) 4 7 (33 ) 26 4 For the six months ended June 30, 2016 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,106 1,019 (571 ) 2,554 Operating expenses Cost of sales, excluding depreciation and amortization — 1,846 788 (571 ) 2,063 Depreciation and amortization — 128 48 — 176 Selling, general and administrative 10 52 145 — 207 Impairment of property, plant and equipment — 24 — — 24 Closure and restructuring costs — 23 — — 23 Other operating loss (income), net 1 (1 ) 4 — 4 11 2,072 985 (571 ) 2,497 Operating (loss) income (11 ) 34 34 — 57 Interest expense (income), net 32 16 (16 ) — 32 (Loss) earnings before income taxes (43 ) 18 50 — 25 Income tax (benefit) expense (10 ) 4 9 — 3 Share in earnings of equity accounted investees 55 41 — (96 ) — Net earnings 22 55 41 (96 ) 22 Other comprehensive income 100 90 56 (146 ) 100 Comprehensive income 122 145 97 (242 ) 122 June 30, 2017 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 1 8 115 — 124 Receivables — 280 333 — 613 Inventories — 521 238 — 759 Prepaid expenses 9 20 12 — 41 Income and other taxes receivable — 10 14 (6 ) 18 Intercompany accounts 281 289 42 (612 ) — Total current assets 291 1,128 754 (618 ) 1,555 Property, plant and equipment, net — 1,920 859 — 2,779 Goodwill — 313 256 — 569 Intangible assets, net — 273 352 — 625 Investments in affiliates 4,156 2,798 — (6,954 ) — Intercompany long-term advances 6 81 1,444 (1,531 ) — Other assets 36 — 126 (23 ) 139 Total assets 4,489 6,513 3,791 (9,126 ) 5,667 Liabilities and shareholders' equity Current liabilities Trade and other payables 48 350 229 — 627 Intercompany accounts 235 55 322 (612 ) — Income and other taxes payable 17 — 17 (6 ) 28 Long-term debt due within one year — — 1 — 1 Total current liabilities 300 405 569 (618 ) 656 Long-term debt 812 298 93 — 1,203 Intercompany long-term loans 588 942 1 (1,531 ) — Deferred income taxes and other — 540 160 (23 ) 677 Other liabilities and deferred credits 19 172 170 — 361 Shareholders' equity 2,770 4,156 2,798 (6,954 ) 2,770 Total liabilities and shareholders' equity 4,489 6,513 3,791 (9,126 ) 5,667 December 31, 2016 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 17 14 94 — 125 Receivables — 305 308 — 613 Inventories — 548 211 — 759 Prepaid expenses 15 19 6 — 40 Income and other taxes receivable — 16 15 — 31 Intercompany accounts 331 184 47 (562 ) — Total current assets 363 1,086 681 (562 ) 1,568 Property, plant and equipment, net — 2,000 825 — 2,825 Goodwill — 313 237 — 550 Intangible assets, net — 279 329 — 608 Investments in affiliates 3,976 2,678 — (6,654 ) — Intercompany long-term advances 6 80 1,411 (1,497 ) — Other assets 15 18 103 (7 ) 129 Total assets 4,360 6,454 3,586 (8,720 ) 5,680 Liabilities and shareholders' equity Current liabilities Bank indebtedness — 12 — — 12 Trade and other payables 48 391 217 — 656 Intercompany accounts 136 115 311 (562 ) — Income and other taxes payable 16 — 6 — 22 Long-term debt due within one year 63 — — — 63 Total current liabilities 263 518 534 (562 ) 753 Long-term debt 841 299 78 — 1,218 Intercompany long-term loans 560 937 — (1,497 ) — Deferred income taxes and other — 556 126 (7 ) 675 Other liabilities and deferred credits 20 168 170 — 358 Shareholders' equity 2,676 3,976 2,678 (6,654 ) 2,676 Total liabilities and shareholders' equity 4,360 6,454 3,586 (8,720 ) 5,680 For the six months ended June 30, 2017 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 58 86 63 (149 ) 58 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 77 (107 ) 35 149 154 Cash flows provided from (used for) operating activities 135 (21 ) 98 — 212 Investing activities Additions to property, plant and equipment — (39 ) (32 ) — (71 ) Cash flows used for investing activities — (39 ) (32 ) — (71 ) Financing activities Dividend payments (52 ) — — — (52 ) Net change in bank indebtedness — (12 ) — — (12 ) Change in revolving credit facility (30 ) — — — (30 ) Proceeds from receivables securitization facility — — 25 — 25 Repayments of receivables securitization facility — — (15 ) — (15 ) Repayments of long-term debt (63 ) — — — (63 ) Increase in long-term advances to related parties (5 ) — (61 ) 66 — Decrease in long-term advances to related parties — 66 — (66 ) — Other (1 ) — — — (1 ) Cash flows (used for) provided from financing activities (151 ) 54 (51 ) — (148 ) Net (decrease) increase in cash and cash equivalents (16 ) (6 ) 15 — (7 ) Impact of foreign exchange on cash — — 6 — 6 Cash and cash equivalents at beginning of period 17 14 94 — 125 Cash and cash equivalents at end of period 1 8 115 — 124 For the six months ended June 30, 2016 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 22 55 41 (96 ) 22 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 24 108 (35 ) 96 193 Cash flows from operating activities 46 163 6 — 215 Investing activities Additions to property, plant and equipment — (184 ) (35 ) — (219 ) Acquisition of business, net of cash acquired — (1 ) — — (1 ) Cash flows used for investing activities — (185 ) (35 ) — (220 ) Financing activities Dividend payments (50 ) — — — (50 ) Stock repurchase (10 ) — — — (10 ) Net change in bank indebtedness — 1 — — 1 Change in revolving credit facility (50 ) — — — (50 ) Proceeds from receivables securitization facility — — 120 — 120 Repayments of receivables securitization facility — — (20 ) — (20 ) Repayments of long-term debt — (1 ) — — (1 ) Increase in long-term advances to related parties — — (60 ) 60 — Decrease in long-term advances to related parties 34 26 — (60 ) — Other (1 ) — — — (1 ) Cash flows (used for) provided from financing activities (77 ) 26 40 — (11 ) Net (decrease) increase in cash and cash equivalents (31 ) 4 11 — (16 ) Impact of foreign exchange on cash — — 1 — 1 Cash and cash equivalents at beginning of period 49 2 75 — 126 Cash and cash equivalents at end of period 18 6 87 — 111

Recent Accounting Pronounceme25

Recent Accounting Pronouncements (Policies)	6 Months Ended
	Jun. 30, 2017
Inventories	INVENTORY In July 2015, the FASB issued Accounting Standard Update (“ASU”) 2015-11, “ Simplifying the Measurement of Inventory, The Company adopted the new guidance on January 1, 2017 with no impact on the consolidated financial statements.
Share-Based Payments	SHARE-BASED PAYMENTS In March 2016, the FASB issued ASU 2016-09, “ Improvements to Employee Share-Based Payment Accounting, The Company adopted the new guidance on January 1, 2017 with no significant impact on the consolidated financial statements.
Future Accounting Changes [Member]
Revenue Recognition	REVENUE FROM CONTRACTS WITH CUSTOMERS In May 2014, the FASB issued ASU 2014-09, “ Revenue from Contracts with Customers. ASU 2014-09 will be effective for annual reporting periods beginning after December 15, 2017 including interim periods within that reporting period. Early adoption is permitted only for annual and interim periods beginning after December 15, 2016. Entities are permitted to adopt the new revenue standard by restating all prior periods under the full retrospective approach following ASC 250 “ Accounting Changes and Error Corrections” The Company is assessing the impact that the guidance will have on the consolidated financial statements and related disclosures. The Company currently expects to adopt the new revenue standards in its first quarter of 2018 utilizing the full retrospective transition method. Further, the Company expects to identify similar performance obligations under the new guidance as compared with deliverables previously identified. As a result, the Company expects the timing and amount of its revenue to remain substantially the same. The Company does not expect this new guidance to have a material impact on the consolidated financial statements aside from the additional required disclosures related to revenue in the notes thereto.
Financial Instruments	FINANCIAL INSTRUMENTS In January 2016, the FASB issued ASU 2016-01, “ Recognition and Measurement of Financial Assets and Financial Liabilities, The amendments in this update are effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2017. To adopt the amendments, companies will be required to make a cumulative-effect adjustment to beginning retained earnings as of the beginning of the fiscal year in which the guidance is effective. Early adoption is permitted. The Company does not expect this new guidance to have a material impact on the consolidated financial statements.
Leases	LEASES In February 2016 Leases, As a lessee, Domtar’s various leases under existing guidance are classified as operating leases that are not recorded on the balance sheet but are recorded in the statement of earnings as expense is incurred. Upon adoption of the new guidance, the Company will be required to record substantially all leases on the Consolidated Balance Sheets as a right-of-use asset and a lease liability. The timing of expense recognition and classification in the Consolidated Statements of Earnings and Comprehensive Income could change based on the classification of leases as either operating or financing. This ASU is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, with early adoption permitted as of the beginning of an interim or annual reporting period. The Company will adopt the ASU on January 1, 2019 using the modified retrospective approach required by the guidance. The Company is currently evaluating the impact of this guidance on the consolidated financial statements, including analyzing all contracts that contain a lease.
Derivatives and Hedging	DERIVATIVES AND HEDGING In March 2016, the FASB issued ASU 2016-05, “ Effect of Derivative Contract Novations on Existing Hedge Accounting Relationships, The Company does not expect this new guidance to have a material impact on the consolidated financial statements.
Classification of Cash Flows	CLASSIFICATION OF CASH FLOWS In August 2016, the FASB issued ASU 2016-15, “ Statement of Cash Flows, The Company does not expect this new guidance to have a material impact on the consolidated financial statements.
Goodwill Impairment	GOODWILL IMPAIRMENT In January 2017, the FASB issued ASU 2017-04, “ Simplifying the Test for Goodwill Impairment,” The Company expects to adopt this new guidance concurrently with its 2017 annual goodwill impairment test.
Retirement Benefits	RETIREMENT BENEFITS In March 2017, the FASB issued ASU 2017-07, “ Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost, The Company will adopt the ASU on January 1, 2018 using a retrospective approach for the presentation of the service cost component and the other components of net periodic benefit costs in the Consolidated Statement of Earnings and prospectively for the capitalization of the service cost component of net periodic benefit costs in assets. The guidance includes a practical expedient that permits an entity to estimate amounts for comparative periods using the information previously disclosed in its pension plans and other post-retirement benefit plans footnote. While the Company is still evaluating the impact of adopting this new guidance, it does not expect this new guidance to have a material impact on the consolidated earnings.

Derivatives and Hedging Activ26

Derivatives and Hedging Activities and Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments for Natural Gas Contracts Outstanding	The following table presents the volumes under derivative financial instruments for natural gas contracts outstanding as of June 30, 2017 to hedge forecasted purchases: Commodity Notional contractual quantity under derivative contracts MMBTU (3) Notional contractual value under derivative contracts (in millions of dollars) Percentage of forecasted purchases under derivative contracts Natural Gas 2017 (1) 4,255,000 $ 13 35% 2018 12,695,000 $ 38 50% 2019 9,175,000 $ 28 36% 2020 5,750,000 $ 18 23% 2021 3,920,000 $ 12 15% 2022 (2) 2,070,000 $ 6 15% (1) Represents the remaining six months of 2017 (2) Represents the first six months of 2022 (3) MMBTU: Millions of British thermal units
Currency Values under Significant Contracts Pursuant to Currency Options Outstanding	The following table presents the currency values under significant currency positions pursuant to currency derivatives outstanding as of June 30, 2017 to hedge forecasted purchases and sales: Currency exposure hedged Business Segment Year of maturity Notional contractual value Percentage of forecasted net exposures under contracts Average Protection rate Average Obligation rate 2017 (1) CDN/USD Pulp and Paper 254 CDN 66% 1 USD = 1.3200 1 USD = 1.3712 USD/Euro Personal Care 27 USD 77% 1 Euro = 1.1345 1 Euro = 1.1345 2018 CDN/USD Pulp and Paper 374 CDN 48% 1 USD = 1.3026 1 USD = 1.3547 USD/Euro Personal Care 26 USD 36% 1 Euro = 1.1218 1 Euro = 1.1218 2019 CDN/USD Pulp and Paper 101 CDN 13% 1 USD = 1.2897 1 USD = 1.3471
Fair Value of Financial Instruments	The following tables present information about the Company’s financial assets and financial liabilities measured at fair value on a recurring basis (except Long-term debt, see (b) below) at June 30, 2017 and December 31, 2016, in accordance with the accounting standards for fair value measurements and disclosures and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value. Fair Value of financial instruments at: June 30, 2017 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 13 — 13 — (a) Prepaid expenses Natural gas swap contracts 3 — 3 — (a) Prepaid expenses Currency derivatives 6 — 6 — (a) Other assets Total Assets 22 — 22 — Liabilities derivatives Currency derivatives 3 — 3 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Currency derivatives 3 — 3 — (a) Other Natural gas swap contracts 4 — 4 — (a) Other liabilities and deferred credits Total Liabilities 12 — 12 — Other Instruments: Stock-based compensation - liability awards 2 2 — — Trade and other payables Stock-based compensation - liability awards 15 15 — — Other liabilities and deferred credits Long-term debt 1,272 — 1,272 — (b) Long-term debt The net cumulative loss recorded in Accumulated other comprehensive loss relating to natural gas contracts is $3 million at June 30, 2017, of which a gain of $1 million will be recognized in Cost of sales upon maturity of the derivatives over the next 12 months at the then prevailing values, which may be different from those at June 30, 2017. The net cumulative gain recorded in Accumulated other comprehensive loss relating to currency options and forwards hedging forecasted purchases is $13 million at June 30, 2017, of which a gain of $10 million will be recognized in Cost of sales or Sales upon maturity of the derivatives over the next 12 months at the then prevailing values, which may be different from those at June 30, 2017. Fair Value of financial instruments at: December 31, 2016 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 18 — 18 — (a) Prepaid expenses Natural gas swap contracts 6 — 6 — (a) Prepaid expenses Currency derivatives 6 — 6 — (a) Other assets Natural gas swap contracts 2 — 2 — (a) Other assets Total Assets 32 — 32 — Liabilities derivatives Currency derivatives 10 — 10 — (a) Trade and other payables Natural gas swap contracts 1 — 1 — (a) Trade and other payables Currency derivatives 6 — 6 — (a) Other liabilities and deferred credits Natural gas swap contracts 4 — 4 — (a) Other liabilities and deferred credits Total Liabilities 21 — 21 — Other Instruments: Stock-based compensation - liability awards 2 2 — — Trade and other payables Stock-based compensation - liability awards 17 17 — — Other liabilities and deferred credits Long-term debt 1,313 — 1,313 — (b) Long-term debt (a) Fair value of the Company’s derivatives are classified under Level 2 (inputs that are observable; directly or indirectly) as it is measured as follows: - For currency derivatives: Fair value is measured using techniques derived from the Black-Scholes pricing model. Interest rates, forward market rates and volatility are used as inputs for such valuation techniques. - For natural gas contracts: Fair value is measured using the discounted difference between contractual rates and quoted market future rates. (b) Fair value of the Company’s long-term debt is measured by comparison to market prices of its debt. The Company’s long-term debt is not carried at fair value on the Consolidated Balance Sheets at June 30, 2017 and December 31, 2016. However, fair value disclosure is required. The carrying value of the Company’s long-term debt is $1,204 million and $1,281 million at June 30, 2017 and December 31, 2016, respectively.

Earnings Per Common Share (Tabl

Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Reconciliation Between Basic and Diluted Earnings Per Common Share	The following table provides the reconciliation between basic and diluted earnings per common share: For the three months ended For the six months ended June 30, June 30, June 30, June 30, 2017 2016 2017 2016 Net earnings $ 38 $ 18 $ 58 $ 22 Weighted average number of common shares outstanding (millions) 62.6 62.6 62.6 62.7 Effect of dilutive securities (millions) 0.1 0.1 0.1 0.1 Weighted average number of diluted common shares outstanding (millions) 62.7 62.7 62.7 62.8 Basic net earnings per common share (in dollars) $ 0.61 $ 0.29 $ 0.93 $ 0.35 Diluted $ 0.61 $ 0.29 $ 0.93 $ 0.35
Securities that Could Potentially Dilute Basic Earnings Per Common Share in Future	The following table provides the securities that could potentially dilute basic earnings per common share in the future, but were not included in the computation of diluted earnings per common share because to do so would have been anti-dilutive: For the three months ended For the six months ended June 30, June 30, June 30, June 30, 2017 2016 2017 2016 Options 517,246 314,287 419,161 412,372

Pension Plans and Other Post-28

Pension Plans and Other Post-Retirement Benefit Plans (Tables)	6 Months Ended
	Jun. 30, 2017
Compensation And Retirement Disclosure [Abstract]
Components of Net Periodic Benefit Cost for Pension Plans and Other Post-Retirement Benefit Plans	Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the six months ended June 30, 2017 June 30, 2017 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 7 1 15 1 Interest expense 13 1 25 2 Expected return on plan assets (20 ) — (40 ) — Amortization of net actuarial loss 2 — 4 — Amortization of prior year service costs 2 — 3 — Net periodic benefit cost 4 2 7 3 Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the six months ended June 30, 2016 June 30, 2016 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 8 1 16 1 Interest expense 13 1 25 2 Expected return on plan assets (20 ) — (39 ) — Amortization of net actuarial loss 1 — 2 — Amortization of prior year service costs 1 — 2 — Net periodic benefit cost 3 2 6 3

Other Operating Loss, Net (Tabl

Other Operating Loss, Net (Tables)	6 Months Ended
	Jun. 30, 2017
Other Income And Expenses [Abstract]
Components of Other Operating Loss, Net	The Company’s other operating loss, net includes the following: For the three months ended For the six months ended June 30, June 30, June 30, June 30, 2017 2016 2017 2016 $ $ $ $ Bad debt expense 1 — 1 — Environmental provision 2 — 2 — Litigation settlement — 2 — 2 Foreign exchange loss — — 1 4 Other (1 ) (2 ) (3 ) (2 ) Other operating loss, net 2 — 1 4

Inventories (Tables)

Inventories (Tables)	6 Months Ended
	Jun. 30, 2017
Inventory Disclosure [Abstract]
Components of Inventories	The following table presents the components of inventories: June 30, December 31, 2017 2016 $ $ Work in process and finished goods 405 413 Raw materials 135 132 Operating and maintenance supplies 219 214 759 759

Goodwill (Tables)

Goodwill (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Carrying Value of Goodwill	Changes in the carrying value of goodwill are as follows: June 30, 2017 $ Balance at December 31, 2016 550 Effect of foreign currency exchange rate change 19 Balance at end of period 569

Intangible Assets (Tables)

Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Components of Intangible Assets	The following table presents the components of intangible assets: June 30, 2017 December 31, 2016 Estimated useful lives (in years) Gross carrying amount Accumulated amortization Net Gross carrying amount Accumulated amortization Net $ $ $ $ $ $ Definite-lived intangible assets subject to amortization Water rights 40 3 (1 ) 2 3 (1 ) 2 Customer relationships 10 – 40 383 (70 ) 313 369 (60 ) 309 Technology 7 – 20 8 (3 ) 5 8 (3 ) 5 Non-Compete 9 1 (1 ) — 1 — 1 License rights 12 29 (10 ) 19 28 (8 ) 20 424 (85 ) 339 409 (72 ) 337 Indefinite-lived intangible assets not subject to amortization Water rights 4 — 4 4 — 4 Trade names 237 — 237 225 — 225 License rights 6 — 6 6 — 6 Catalog rights 39 — 39 36 — 36 Total 710 (85 ) 625 680 (72 ) 608
Amortization Expense Related to Intangible Assets	Amortization expense for the next five years related to intangible assets is expected to be as follows: 2017 2018 2019 2020 2021 $ $ $ $ $ Amortization expense related to intangible assets 21 21 21 21 20

Changes in Accumulated Other 33

Changes in Accumulated Other Comprehensive Loss by Component (Tables)	6 Months Ended
	Jun. 30, 2017
Equity [Abstract]
Schedule of Changes in Accumulated Other Comprehensive Loss by Component	The following table presents the changes in Accumulated other comprehensive loss by component (1) Net (losses) gains cash Pension items (2) Post-retirement benefit items (2) Foreign currency items Total $ $ $ $ $ Balance at December 31, 2015 (30 ) (190 ) (10 ) (271 ) (501 ) Natural gas swap contracts 4 N/A N/A N/A 4 Net investment hedge (1 ) N/A N/A N/A (1 ) Currency options 8 N/A N/A N/A 8 Foreign exchange forward contracts 16 N/A N/A N/A 16 Net gain N/A (38 ) (1 ) N/A (39 ) Foreign currency items N/A N/A N/A (7 ) (7 ) Other comprehensive income (loss) before reclassifications 27 (38 ) (1 ) (7 ) (19 ) Amounts reclassified from Accumulated other comprehensive loss 14 7 — — 21 Net current period other comprehensive income (loss) 41 (31 ) (1 ) (7 ) 2 Balance at December 31, 2016 11 (221 ) (11 ) (278 ) (499 ) Natural gas swap contracts (4 ) N/A N/A N/A (4 ) Currency options 6 N/A N/A N/A 6 Foreign currency items N/A N/A N/A 82 82 Other comprehensive income before reclassifications 2 — — 82 84 Amounts reclassified from Accumulated other comprehensive loss (4 ) 5 — — 1 Net current period other comprehensive (loss) income (2 ) 5 — 82 85 Balance at June 30, 2017 9 (216 ) (11 ) (196 ) (414 ) (1) All amounts are after tax. Amounts in parenthesis indicate losses. (2) The accrued benefit obligation is actuarially determined on an annual basis as of December 31.
Schedule of Reclassifications Out of Accumulated Other Comprehensive Loss	The following table presents reclassifications out of Accumulated other comprehensive loss: Details about Accumulated other comprehensive loss components Amounts reclassified from Accumulated other comprehensive loss (1) For the three months ended June 30, 2017 June 30, 2016 $ $ Net derivative (losses) gains on cash flow hedge Natural gas swap contracts — 5 (2) Currency options and forwards (1 ) 3 (2) Total before tax (1 ) 8 Tax expense — (3 ) Net of tax (1 ) 5 Amortization of defined benefit pension items Amortization of net actuarial loss and prior year service cost 4 3 (3) Tax expense (1 ) (1 ) Net of tax 3 2 Details about Accumulated other comprehensive loss components Amounts reclassified from Accumulated other comprehensive loss (1) For the six months ended June 30, 2017 June 30, 2016 $ $ Net derivative (losses) gains on cash flow hedges Natural gas swap contracts (1 ) 10 (2) Currency options and forwards (5 ) 11 (2) Total before tax (6 ) 21 Tax benefit (expense) 2 (8 ) Net of tax (4 ) 13 Amortization of defined benefit pension items Amortization of net actuarial loss and prior year service cost 7 5 (3) Tax expense (2 ) (2 ) Net of tax 5 3 (1) Amounts in parentheses indicate losses. (2) These amounts are included in Cost of Sales in the Consolidated Statements of Earnings and Comprehensive Income. (3) These amounts are included in the computation of net periodic benefit cost (see Note 5 “Pension Plans and Other Post-Retirement Benefit Plans” for more details).

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2017
Environmental Remediation Obligations [Abstract]
Changes in Reserve for Environmental Remediation and Asset Retirement Obligations	The following table reflects changes in the reserve for environmental remediation and asset retirement obligations: June 30, 2017 $ Balance at beginning of year 50 Additions 2 Environmental spending (3 ) Effect of foreign currency exchange rate change 1 Balance at end of period 50

Segment Disclosures (Tables)

Segment Disclosures (Tables)	6 Months Ended
	Jun. 30, 2017
Segment Reporting [Abstract]
Analysis and Reconciliation of Reportable Segment Information	An analysis and reconciliation of the Company’s business segment information to the respective information in the financial statements is as follows: For the three months ended For the six months ended June 30, June 30, June 30, June 30, SEGMENT DATA 2017 2016 2017 2016 $ $ $ $ Sales by segment Pulp and Paper 999 1,054 2,072 2,139 Personal Care 241 228 490 444 Total for reportable segments 1,240 1,282 2,562 2,583 Intersegment sales (16 ) (15 ) (34 ) (29 ) Consolidated sales 1,224 1,267 2,528 2,554 Sales by product group Paper 734 816 1,520 1,660 Market pulp 249 223 518 450 Absorbent hygiene products 241 228 490 444 Consolidated sales 1,224 1,267 2,528 2,554 Depreciation and amortization of property, plant and equipment Pulp and Paper 63 72 127 145 Personal Care 16 15 32 31 Total for reportable segments 79 87 159 176 Impairment of property, plant and equipment - Pulp and Paper — 3 — 24 Consolidated depreciation and amortization and impairment of property, plant and equipment 79 90 159 200 Operating income (loss) Pulp and Paper 65 35 99 54 Personal Care 13 15 29 29 Corporate (14 ) (11 ) (22 ) (26 ) Consolidated operating income 64 39 106 57 Interest expense, net 17 15 34 32 Earnings before income taxes 47 24 72 25 Income tax expense 9 6 14 3 Net earnings 38 18 58 22

Supplemental Guarantor Financ36

Supplemental Guarantor Financial Information (Tables)	6 Months Ended
	Jun. 30, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Statement of Earnings and Comprehensive Income (Loss)	For the three months ended June 30, 2017 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 1,011 499 (286 ) 1,224 Operating expenses Cost of sales, excluding depreciation and amortization — 878 376 (286 ) 968 Depreciation and amortization — 58 21 — 79 Selling, general and administrative 2 31 78 — 111 Other operating loss, net — — 2 — 2 2 967 477 (286 ) 1,160 Operating (loss) income (2 ) 44 22 — 64 Interest expense (income), net 16 22 (21 ) — 17 (Loss) earnings before income taxes (18 ) 22 43 — 47 Income tax (benefit) expense (5 ) 3 11 — 9 Share in earnings of equity accounted investees 51 32 — (83 ) — Net earnings 38 51 32 (83 ) 38 Other comprehensive income 71 76 69 (145 ) 71 Comprehensive income 109 127 101 (228 ) 109 For the six months ended June 30, 2017 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,097 1,015 (584 ) 2,528 Operating expenses Cost of sales, excluding depreciation and amortization — 1,848 779 (584 ) 2,043 Depreciation and amortization — 117 42 — 159 Selling, general and administrative 4 64 151 — 219 Other operating (income) loss, net — (2 ) 3 — 1 4 2,027 975 (584 ) 2,422 Operating (loss) income (4 ) 70 40 — 106 Interest expense (income), net 33 42 (41 ) — 34 (Loss) earnings before income taxes (37 ) 28 81 — 72 Income tax (benefit) expense (9 ) 5 18 — 14 Share in earnings of equity accounted investees 86 63 — (149 ) — Net earnings 58 86 63 (149 ) 58 Other comprehensive income 85 94 85 (179 ) 85 Comprehensive income 143 180 148 (328 ) 143 For the three months ended June 30, 2016 Non- CONDENSED CONSOLIDATING STATEMENT OF Guarantor Guarantor Consolidating EARNINGS (LOSS) AND COMPREHENSIVE INCOME (LOSS) Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 1,040 498 (271 ) 1,267 Operating expenses Cost of sales, excluding depreciation and amortization — 874 410 (271 ) 1,013 Depreciation and amortization — 63 24 — 87 Selling, general and administrative 2 25 77 — 104 Impairment of property, plant and equipment — 3 — — 3 Closure and restructuring costs — 21 — — 21 Other operating loss (income), net 1 (1 ) — — — 3 985 511 (271 ) 1,228 Operating (loss) income (3 ) 55 (13 ) — 39 Interest expense (income), net 16 7 (8 ) — 15 (Loss) earnings before income taxes (19 ) 48 (5 ) — 24 Income tax (benefit) expense (5 ) 12 (1 ) — 6 Share in earnings of equity accounted investees 32 (4 ) — (28 ) — Net earnings (loss) 18 32 (4 ) (28 ) 18 Other comprehensive loss (14 ) (25 ) (29 ) 54 (14 ) Comprehensive income (loss) 4 7 (33 ) 26 4 For the six months ended June 30, 2016 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,106 1,019 (571 ) 2,554 Operating expenses Cost of sales, excluding depreciation and amortization — 1,846 788 (571 ) 2,063 Depreciation and amortization — 128 48 — 176 Selling, general and administrative 10 52 145 — 207 Impairment of property, plant and equipment — 24 — — 24 Closure and restructuring costs — 23 — — 23 Other operating loss (income), net 1 (1 ) 4 — 4 11 2,072 985 (571 ) 2,497 Operating (loss) income (11 ) 34 34 — 57 Interest expense (income), net 32 16 (16 ) — 32 (Loss) earnings before income taxes (43 ) 18 50 — 25 Income tax (benefit) expense (10 ) 4 9 — 3 Share in earnings of equity accounted investees 55 41 — (96 ) — Net earnings 22 55 41 (96 ) 22 Other comprehensive income 100 90 56 (146 ) 100 Comprehensive income 122 145 97 (242 ) 122
Condensed Consolidating Balance Sheet	June 30, 2017 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 1 8 115 — 124 Receivables — 280 333 — 613 Inventories — 521 238 — 759 Prepaid expenses 9 20 12 — 41 Income and other taxes receivable — 10 14 (6 ) 18 Intercompany accounts 281 289 42 (612 ) — Total current assets 291 1,128 754 (618 ) 1,555 Property, plant and equipment, net — 1,920 859 — 2,779 Goodwill — 313 256 — 569 Intangible assets, net — 273 352 — 625 Investments in affiliates 4,156 2,798 — (6,954 ) — Intercompany long-term advances 6 81 1,444 (1,531 ) — Other assets 36 — 126 (23 ) 139 Total assets 4,489 6,513 3,791 (9,126 ) 5,667 Liabilities and shareholders' equity Current liabilities Trade and other payables 48 350 229 — 627 Intercompany accounts 235 55 322 (612 ) — Income and other taxes payable 17 — 17 (6 ) 28 Long-term debt due within one year — — 1 — 1 Total current liabilities 300 405 569 (618 ) 656 Long-term debt 812 298 93 — 1,203 Intercompany long-term loans 588 942 1 (1,531 ) — Deferred income taxes and other — 540 160 (23 ) 677 Other liabilities and deferred credits 19 172 170 — 361 Shareholders' equity 2,770 4,156 2,798 (6,954 ) 2,770 Total liabilities and shareholders' equity 4,489 6,513 3,791 (9,126 ) 5,667 December 31, 2016 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 17 14 94 — 125 Receivables — 305 308 — 613 Inventories — 548 211 — 759 Prepaid expenses 15 19 6 — 40 Income and other taxes receivable — 16 15 — 31 Intercompany accounts 331 184 47 (562 ) — Total current assets 363 1,086 681 (562 ) 1,568 Property, plant and equipment, net — 2,000 825 — 2,825 Goodwill — 313 237 — 550 Intangible assets, net — 279 329 — 608 Investments in affiliates 3,976 2,678 — (6,654 ) — Intercompany long-term advances 6 80 1,411 (1,497 ) — Other assets 15 18 103 (7 ) 129 Total assets 4,360 6,454 3,586 (8,720 ) 5,680 Liabilities and shareholders' equity Current liabilities Bank indebtedness — 12 — — 12 Trade and other payables 48 391 217 — 656 Intercompany accounts 136 115 311 (562 ) — Income and other taxes payable 16 — 6 — 22 Long-term debt due within one year 63 — — — 63 Total current liabilities 263 518 534 (562 ) 753 Long-term debt 841 299 78 — 1,218 Intercompany long-term loans 560 937 — (1,497 ) — Deferred income taxes and other — 556 126 (7 ) 675 Other liabilities and deferred credits 20 168 170 — 358 Shareholders' equity 2,676 3,976 2,678 (6,654 ) 2,676 Total liabilities and shareholders' equity 4,360 6,454 3,586 (8,720 ) 5,680
Condensed Consolidating Statement of Cash Flows	For the six months ended June 30, 2017 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 58 86 63 (149 ) 58 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 77 (107 ) 35 149 154 Cash flows provided from (used for) operating activities 135 (21 ) 98 — 212 Investing activities Additions to property, plant and equipment — (39 ) (32 ) — (71 ) Cash flows used for investing activities — (39 ) (32 ) — (71 ) Financing activities Dividend payments (52 ) — — — (52 ) Net change in bank indebtedness — (12 ) — — (12 ) Change in revolving credit facility (30 ) — — — (30 ) Proceeds from receivables securitization facility — — 25 — 25 Repayments of receivables securitization facility — — (15 ) — (15 ) Repayments of long-term debt (63 ) — — — (63 ) Increase in long-term advances to related parties (5 ) — (61 ) 66 — Decrease in long-term advances to related parties — 66 — (66 ) — Other (1 ) — — — (1 ) Cash flows (used for) provided from financing activities (151 ) 54 (51 ) — (148 ) Net (decrease) increase in cash and cash equivalents (16 ) (6 ) 15 — (7 ) Impact of foreign exchange on cash — — 6 — 6 Cash and cash equivalents at beginning of period 17 14 94 — 125 Cash and cash equivalents at end of period 1 8 115 — 124 For the six months ended June 30, 2016 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 22 55 41 (96 ) 22 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 24 108 (35 ) 96 193 Cash flows from operating activities 46 163 6 — 215 Investing activities Additions to property, plant and equipment — (184 ) (35 ) — (219 ) Acquisition of business, net of cash acquired — (1 ) — — (1 ) Cash flows used for investing activities — (185 ) (35 ) — (220 ) Financing activities Dividend payments (50 ) — — — (50 ) Stock repurchase (10 ) — — — (10 ) Net change in bank indebtedness — 1 — — 1 Change in revolving credit facility (50 ) — — — (50 ) Proceeds from receivables securitization facility — — 120 — 120 Repayments of receivables securitization facility — — (20 ) — (20 ) Repayments of long-term debt — (1 ) — — (1 ) Increase in long-term advances to related parties — — (60 ) 60 — Decrease in long-term advances to related parties 34 26 — (60 ) — Other (1 ) — — — (1 ) Cash flows (used for) provided from financing activities (77 ) 26 40 — (11 ) Net (decrease) increase in cash and cash equivalents (31 ) 4 11 — (16 ) Impact of foreign exchange on cash — — 1 — 1 Cash and cash equivalents at beginning of period 49 2 75 — 126 Cash and cash equivalents at end of period 18 6 87 — 111

Derivatives and Hedging Activ37

Derivatives and Hedging Activities and Fair Value Measurement - Additional Information (Detail)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017USD ($)Customer	Jun. 30, 2016USD ($)	Jun. 30, 2017USD ($)Customer	Jun. 30, 2016USD ($)	Dec. 31, 2016USD ($)
Derivative [Line Items]
Number of major customers | Customer	1		1
Receivables from major customers	$ 74,000,000		$ 74,000,000		$ 74,000,000
Maximum [Member] | Canadian Subsidiary [Member] | Canadian Dollars [Member]
Derivative [Line Items]
Length of time current hedges cover			24 months
Maximum [Member] | U S Subsidiaries [Member] | British Pounds [Member]
Derivative [Line Items]
Length of time current hedges cover			6 months
Maximum [Member] | European Subsidiaries [Member] | Swedish Krona [Member]
Derivative [Line Items]
Length of time current hedges cover			12 months
Forecasted Natural Gas and Oil Purchases [Member] | Maximum [Member]
Derivative [Line Items]
Length of time current hedges cover			60 months
Natural Gas Swap Contracts [Member]
Derivative [Line Items]
Earnings hedge ineffectiveness	0	$ 0	$ 0	$ 0
Cumulative gain (loss) recorded in accumulated other comprehensive loss			$ (3,000,000)
Recognition of OCI in Cost of sales			12 months
Natural Gas Swap Contracts [Member] | Cost of Sale [Member]
Derivative [Line Items]
Cumulative gain (loss) recorded in accumulated other comprehensive loss			$ 1,000,000
Foreign Currency Investment [Member]
Derivative [Line Items]
Length of time current hedges cover			3 years
Currency Derivatives [Member]
Derivative [Line Items]
Earnings hedge ineffectiveness	$ 0	$ 0	$ 0	$ 0
Cumulative gain (loss) recorded in accumulated other comprehensive loss			$ 13,000,000
Recognition of OCI in Cost of sales			12 months
Currency Derivatives [Member] | Cost of Sale [Member]
Derivative [Line Items]
Cumulative gain (loss) recorded in accumulated other comprehensive loss			$ 10,000,000
Accounts Receivable [Member] | Credit Concentration Risk [Member]
Derivative [Line Items]
Maximum percentage of receivables a single customer represents			12.00%		12.00%

Derivatives and Hedging Activ38

Derivatives and Hedging Activities and Fair Value Measurement - Derivative Financial Instruments for Natural Gas Contracts Outstanding (Detail)	Jun. 30, 2017USD ($)MMBTU
2017 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	4,255,000
Notional contractual value under derivative contracts | $	$ 13,000,000
Percentage of forecasted purchases under derivative contracts	35.00%
2018 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	12,695,000
Notional contractual value under derivative contracts | $	$ 38,000,000
Percentage of forecasted purchases under derivative contracts	50.00%
2019 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	9,175,000
Notional contractual value under derivative contracts | $	$ 28,000,000
Percentage of forecasted purchases under derivative contracts	36.00%
2020 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	5,750,000
Notional contractual value under derivative contracts | $	$ 18,000,000
Percentage of forecasted purchases under derivative contracts	23.00%
2021 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	3,920,000
Notional contractual value under derivative contracts | $	$ 12,000,000
Percentage of forecasted purchases under derivative contracts	15.00%
2022 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	2,070,000
Notional contractual value under derivative contracts | $	$ 6,000,000
Percentage of forecasted purchases under derivative contracts	15.00%

Derivatives and Hedging Activ39

Derivatives and Hedging Activities and Fair Value Measurement - Currency Values under Significant Currency Positions Pursuant to Currency Derivatives Outstanding (Detail) - Long [Member]	6 Months Ended
	Jun. 30, 2017USD ($)	Jun. 30, 2017CAD
Pulp and Paper [Member] | CDN/USD Denominated Notional Contractual Value For 2017 [Member]
Derivative [Line Items]
Notional contractual value		CAD 254,000,000
Percentage of forecasted net exposures under contracts	66.00%
Currency exposure hedged, Average Protection rate	1.3200	1.3200
Currency exposure hedged, Average Obligation rate	1.3712	1.3712
Pulp and Paper [Member] | CDN/USD Denominated Notional Contractual Value For 2018 [Member]
Derivative [Line Items]
Notional contractual value		CAD 374,000,000
Percentage of forecasted net exposures under contracts	48.00%
Currency exposure hedged, Average Protection rate	1.3026	1.3026
Currency exposure hedged, Average Obligation rate	1.3547	1.3547
Pulp and Paper [Member] | CDN/USD Denominated Notional Contractual Value For 2019 [Member]
Derivative [Line Items]
Notional contractual value		CAD 101,000,000
Percentage of forecasted net exposures under contracts	13.00%
Currency exposure hedged, Average Protection rate	1.2897	1.2897
Currency exposure hedged, Average Obligation rate	1.3471	1.3471
Personal Care [Member] | USD/Euro Denominated Notional Contractual Value For 2017 [Member]
Derivative [Line Items]
Notional contractual value | $	$ 27,000,000
Percentage of forecasted net exposures under contracts	77.00%
Currency exposure hedged, Average Protection rate	1.1345	1.1345
Currency exposure hedged, Average Obligation rate	1.1345	1.1345
Personal Care [Member] | USD/Euro Denominated Notional Contractual Value For 2018 [Member]
Derivative [Line Items]
Notional contractual value | $	$ 26,000,000
Percentage of forecasted net exposures under contracts	36.00%
Currency exposure hedged, Average Protection rate	1.1218	1.1218
Currency exposure hedged, Average Obligation rate	1.1218	1.1218

Derivatives and Hedging Activ40

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Detail) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Derivative [Line Items]
Total Assets	$ 22	$ 32
Total Liabilities	12	21
Long-term debt	1,272	1,313
Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	2	2
Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	15	17
Currency Derivatives [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	13	18
Currency Derivatives [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	6	6
Currency Derivatives [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	3	10
Currency Derivatives [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	3	6
Natural Gas Swap Contracts [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	3	6
Natural Gas Swap Contracts [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets		2
Natural Gas Swap Contracts [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	2	1
Natural Gas Swap Contracts [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	4	4
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	2	2
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	15	17
Significant Observable Inputs (Level 2) [Member]
Derivative [Line Items]
Total Assets	22	32
Total Liabilities	12	21
Long-term debt	1,272	1,313
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	13	18
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	6	6
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	3	10
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	3	6
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	3	6
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets		2
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	2	1
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	$ 4	$ 4

Derivatives and Hedging Activ41

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Parenthetical) (Detail) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
The carrying value of the Company's long-term debt	$ 1,204	$ 1,281

Earnings Per Common Share - Rec

Earnings Per Common Share - Reconciliation Between Basic and Diluted Earnings Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Net earnings	$ 38	$ 18	$ 58	$ 22
Weighted average number of common shares outstanding (millions)	62.6	62.6	62.6	62.7
Effect of dilutive securities (millions)	0.1	0.1	0.1	0.1
Weighted average number of diluted common shares outstanding (millions)	62.7	62.7	62.7	62.8
Basic net earnings per common share (in dollars)	$ 0.61	$ 0.29	$ 0.93	$ 0.35
Diluted net earnings per common share (in dollars)	$ 0.61	$ 0.29	$ 0.93	$ 0.35

Earnings Per Common Share - Sec

Earnings Per Common Share - Securities that Could Potentially Dilute Basic Earnings Per Common Share in Future (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Anti-dilutive securities excluded from computation of earnings per common share amount	517,246	314,287	419,161	412,372

Pension Plans and Other Post-44

Pension Plans and Other Post-Retirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Pension expense	$ 8	$ 8	$ 19	$ 18
Pension Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Plan contributions	3	5	6	9
Other Post-Retirement Benefit Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Plan contributions	$ 1	$ 1	$ 2	$ 2

Pension Plans and Other Post-45

Pension Plans and Other Post-Retirement Benefit Plans - Components of Net Periodic Benefit Cost for Pension Plans and Other Post-Retirement Benefit Plans (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 7	$ 8	$ 15	$ 16
Interest expense	13	13	25	25
Expected return on plan assets	(20)	(20)	(40)	(39)
Amortization of net actuarial loss	2	1	4	2
Amortization of prior year service costs	2	1	3	2
Net periodic benefit cost	4	3	7	6
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1	1	1	1
Interest expense	1	1	2	2
Net periodic benefit cost	$ 2	$ 2	$ 3	$ 3

Other Operating Loss (Income),

Other Operating Loss (Income), Net - Components of Other Operating Loss (Income), Net (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Other Income And Expenses [Abstract]
Bad debt expense	$ 1		$ 1
Environmental provision	2		2
Litigation settlement		$ 2		$ 2
Foreign exchange loss			1	4
Other	(1)	$ (2)	(3)	(2)
Other operating loss, net	$ 2		$ 1	$ 4

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 9	$ 6	$ 14	$ 3
Current income tax expense (benefit)	17	8	26	8
Deferred income tax expense (benefit)	$ (8)	$ (2)	$ (12)	$ (5)
Effective income tax rate	19.00%	25.00%	19.00%	12.00%

Inventories - Components of Inv

Inventories - Components of Inventories (Detail) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Work in process and finished goods	$ 405	$ 413
Raw materials	135	132
Operating and maintenance supplies	219	214
Total inventories	$ 759	$ 759

Goodwill - Carrying Value and A

Goodwill - Carrying Value and Any Changes in Carrying Value of Goodwilll (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)
Goodwill Roll Forward
Balance at beginning of period	$ 550
Effect of foreign currency exchange rate change	19
Balance at end of period	$ 569

Intangible Assets - Components

Intangible Assets - Components of Intangible Assets (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Intangible Assets Excluding Goodwill [Line Items]
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 424	$ 409
Accumulated amortization	(85)	(72)
Intangible assets, net	339	337
Total, Gross carrying amount	710	680
Intangible assets, net of amortization	625	608
Water Rights [Member]
Intangible Assets Excluding Goodwill [Line Items]
Indefinite-lived intangible assets not subject to amortization	4	4
Trade Names [Member]
Intangible Assets Excluding Goodwill [Line Items]
Indefinite-lived intangible assets not subject to amortization	237	225
License Rights [Member]
Intangible Assets Excluding Goodwill [Line Items]
Indefinite-lived intangible assets not subject to amortization	6	6
Catalog Rights [Member]
Intangible Assets Excluding Goodwill [Line Items]
Indefinite-lived intangible assets not subject to amortization	$ 39	36
Water Rights [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	40 years
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 3	3
Accumulated amortization	(1)	(1)
Intangible assets, net	2	2
Customer Relationships [Member]
Intangible Assets Excluding Goodwill [Line Items]
Definite-lived intangible assets subject to amortization, gross carrying amount	383	369
Accumulated amortization	(70)	(60)
Intangible assets, net	$ 313	309
Customer Relationships [Member] | Minimum [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	10 years
Customer Relationships [Member] | Maximum [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	40 years
Technology [Member]
Intangible Assets Excluding Goodwill [Line Items]
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 8	8
Accumulated amortization	(3)	(3)
Intangible assets, net	$ 5	5
Technology [Member] | Minimum [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	7 years
Technology [Member] | Maximum [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	20 years
Non-Compete [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	9 years
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 1	1
Accumulated amortization	$ (1)
Intangible assets, net		1
License Rights [Member]
Intangible Assets Excluding Goodwill [Line Items]
Estimated useful lives (in years)	12 years
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 29	28
Accumulated amortization	(10)	(8)
Intangible assets, net	$ 19	$ 20

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2015	Jun. 30, 2017	Jun. 30, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense	$ 5	$ 4	$ 10	$ 9

Intangible Assets - Amortizatio

Intangible Assets - Amortization Expense Related to Intangible Assets (Detail) $ in Millions	Jun. 30, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense related to intangible assets, 2017	$ 21
Amortization expense related to intangible assets, 2018	21
Amortization expense related to intangible assets, 2019	21
Amortization expense related to intangible assets, 2020	21
Amortization expense related to intangible assets, 2021	$ 20

Closure and Restructuring Cos53

Closure and Restructuring Costs and Liability and Impairment of Property, Plant and Equipment - Additional Information (Detail) $ in Millions	Mar. 31, 2016t	Dec. 10, 2014t	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Jun. 30, 2016USD ($)
Restructuring Cost And Reserve [Line Items]
Severance and termination costs			$ 21		$ 23
Previous and Ongoing Closures [Member] | Pulp and Paper [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs			0		1
Ashdown, Arkansas Mill [Member]
Restructuring Cost And Reserve [Line Items]
Permanent reduction of annual uncoated freesheet production capacity | t	364,000
Accelerated depreciation			3		$ 24
Severance and termination costs				$ 1
Other costs			$ 21
Ashdown, Arkansas Mill [Member] | Maximum [Member]
Restructuring Cost And Reserve [Line Items]
Production capacity of pulp machine | t		516,000

Changes in Accumulated Other 54

Changes in Accumulated Other Comprehensive Loss by Component - Schedule of Changes in Accumulated Other Comprehensive Loss by Component (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			$ (499)	$ (501)	$ (501)
Other comprehensive (loss) income before reclassifications			84		(19)
Amounts reclassified from Accumulated other comprehensive loss			1		21
Net current period other comprehensive income (loss)	$ 71	$ (14)	85	100	2
Ending balance	(414)		(414)		(499)
Natural Gas Swap Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			(4)		4
Currency Options [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			6		8
Foreign Exchange Forward Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					16
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			82		(7)
Net (Gain) Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					(39)
Net Investment Hedging [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					(1)
Net Derivative (Losses) Gains on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			11	(30)	(30)
Other comprehensive (loss) income before reclassifications			2		27
Amounts reclassified from Accumulated other comprehensive loss			(4)		14
Net current period other comprehensive income (loss)			(2)		41
Ending balance	9		9		11
Net Derivative (Losses) Gains on Cash Flow Hedges [Member] | Natural Gas Swap Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			(4)		4
Net Derivative (Losses) Gains on Cash Flow Hedges [Member] | Currency Options [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			6		8
Net Derivative (Losses) Gains on Cash Flow Hedges [Member] | Foreign Exchange Forward Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					16
Net Derivative (Losses) Gains on Cash Flow Hedges [Member] | Net Investment Hedging [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					(1)
Accumulated Defined Benefit Plans Adjustment [Member] | Pension Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			(221)	(190)	(190)
Other comprehensive (loss) income before reclassifications					(38)
Amounts reclassified from Accumulated other comprehensive loss			5		7
Net current period other comprehensive income (loss)			5		(31)
Ending balance	(216)		(216)		(221)
Accumulated Defined Benefit Plans Adjustment [Member] | Pension Plans [Member] | Net (Gain) Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					(38)
Accumulated Defined Benefit Plans Adjustment [Member] | Other Post-Retirement Benefit Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			(11)	(10)	(10)
Other comprehensive (loss) income before reclassifications					(1)
Net current period other comprehensive income (loss)					(1)
Ending balance	(11)		(11)		(11)
Accumulated Defined Benefit Plans Adjustment [Member] | Other Post-Retirement Benefit Plans [Member] | Net (Gain) Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					(1)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			(278)	$ (271)	(271)
Other comprehensive (loss) income before reclassifications			82		(7)
Net current period other comprehensive income (loss)			82		(7)
Ending balance	$ (196)		(196)		(278)
Foreign Currency Items [Member] | Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			$ 82		$ (7)

Changes in Accumulated Other 55

Changes in Accumulated Other Comprehensive Loss by Component - Schedule of Reclassifications Out of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Earnings before income taxes	$ 47	$ 24	$ 72	$ 25
Tax benefit (expense)	(9)	(6)	(14)	(3)
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Net Derivative (Losses) Gains on Cash Flow Hedges [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Earnings before income taxes	(1)	8	(6)	21
Tax benefit (expense)		(3)	2	(8)
Net of tax	(1)	5	(4)	13
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Net Derivative (Losses) Gains on Cash Flow Hedges [Member] | Natural Gas Swap Contracts [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales		5	(1)	10
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Net Derivative (Losses) Gains on Cash Flow Hedges [Member] | Currency Options and Forwards [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales	(1)	3	(5)	11
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of net actuarial loss and prior year service cost	4	3	7	5
Tax benefit (expense)	(1)	(1)	(2)	(2)
Net of tax	$ 3	$ 2	$ 5	$ 3

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	Aug. 01, 2017	Jul. 17, 2017	May 03, 2017	Apr. 17, 2017	Feb. 21, 2017	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Dec. 31, 2016
Shareholders' Equity [Line Items]
Dividend per share			$ 0.415		$ 0.415
Record date			Jul. 3, 2017		Apr. 3, 2017
Declared date			May 3, 2017		Feb. 21, 2017
Dividends paid				$ 26,000,000
Payment date			Jul. 17, 2017		Apr. 17, 2017
Stock repurchased, shares						0	304,915	24,853,827
Stock repurchased, average price							$ 32.21	$ 39.33
Stock repurchased, value							$ 10,000,000	$ 977,000,000
Treasury stock, par value						$ 0.01		$ 0.01	$ 0.01
Maximum [Member]
Shareholders' Equity [Line Items]
Stock repurchase program authorized amount						$ 1,300,000,000		$ 1,300,000,000
Subsequent Event [Member]
Shareholders' Equity [Line Items]
Dividend per share	$ 0.415
Record date	Oct. 2, 2017
Declared date	Aug. 1, 2017
Dividends paid		$ 26,000,000
Payment date	Oct. 16, 2017

Commitments and Contingencies -

Commitments and Contingencies - Changes in Reserve for Environmental Remediation and Asset Retirement Obligations (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2017USD ($)
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance at beginning of year	$ 50
Additions	2
Environmental spending	(3)
Effect of foreign currency exchange rate change	1
Balance at end of period	$ 50

Commitments and Contingencies58

Commitments and Contingencies - Additional Information (Detail) € in Millions	1 Months Ended	3 Months Ended				6 Months Ended
	Jan. 31, 2014Affiliate	Jun. 30, 2016USD ($)	Jun. 30, 2016EUR (€)	Dec. 31, 2015USD ($)	Dec. 31, 2015EUR (€)	Jun. 30, 2017USD ($)	Jun. 30, 2017EUR (€)	Jun. 30, 2017EUR (€)	May 26, 2016USD ($)	May 26, 2016EUR (€)
Commitments And Contingencies [Line Items]
Number of affiliated companies acquired | Affiliate	2
Retained Purchase Price						$ 3,300,000		€ 3
Bank guarantees						9,900,000		€ 9
Recoveries from retained purchase price and bank guarantees		$ 13,200,000	€ 12
Remaining recoveries from retained purchase price and bank guarantees						1,700,000	€ 1.5
Pension Plans [Member]
Commitments And Contingencies [Line Items]
Provision for liability						0
Indas and Affiliates [Member]
Commitments And Contingencies [Line Items]
Penalties for violations of competition laws									$ 14,900,000	€ 13.5
Spanish Competition Investigation [Member]
Commitments And Contingencies [Line Items]
Provision for liability		$ 14,700,000	€ 13.3	$ 200,000	€ 0.2
Indemnification Guarantee [Member]
Commitments And Contingencies [Line Items]
Provision for liability						$ 0

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2017Segment
Segment Reporting [Abstract]
Number of reportable segments	2
Number of operating segments	2

Segment Disclosures - Analysis

Segment Disclosures - Analysis and Reconciliation of Reportable Segment Information (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Segment Reporting Information [Line Items]
Sales	$ 1,224	$ 1,267	$ 2,528	$ 2,554
Depreciation and amortization of property, plant and equipment	79	87	159	176
Impairment of property, plant and equipment		3		24
Consolidated depreciation and amortization and impairment of property, plant and equipment	79	90	159	200
Consolidated operating income (loss)	64	39	106	57
Interest expense, net	17	15	34	32
Earnings before income taxes	47	24	72	25
Income tax expense (benefit)	9	6	14	3
Net earnings	38	18	58	22
Paper [Member]
Segment Reporting Information [Line Items]
Sales	734	816	1,520	1,660
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	249	223	518	450
Absorbent Hygiene Products [Member]
Segment Reporting Information [Line Items]
Sales	241	228	490	444
Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization of property, plant and equipment	63	72	127	145
Impairment of property, plant and equipment		3		24
Personal Care [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization of property, plant and equipment	16	15	32	31
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales	1,240	1,282	2,562	2,583
Operating Segments [Member] | Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Sales	999	1,054	2,072	2,139
Consolidated operating income (loss)	65	35	99	54
Operating Segments [Member] | Personal Care [Member]
Segment Reporting Information [Line Items]
Sales	241	228	490	444
Consolidated operating income (loss)	13	15	29	29
Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales	(16)	(15)	(34)	(29)
Corporate [Member]
Segment Reporting Information [Line Items]
Consolidated operating income (loss)	$ (14)	$ (11)	$ (22)	$ (26)

Supplemental Guarantor Financ61

Supplemental Guarantor Financial Information - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2017
Domtar (Canada) Paper Company, LLC [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%
Guarantor Subsidiaries [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%

Supplemental Guarantor Financ62

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Earnings and Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016	Dec. 31, 2016
Condensed Income Statements Captions [Line Items]
Sales	$ 1,224	$ 1,267	$ 2,528	$ 2,554
Operating expenses
Cost of sales, excluding depreciation and amortization	968	1,013	2,043	2,063
Depreciation and amortization	79	87	159	176
Selling, general and administrative	111	104	219	207
Impairment of property, plant and equipment		3		24
Closure and restructuring costs		21		23
Other operating (income) loss, net	2		1	4
Operating expenses	1,160	1,228	2,422	2,497
Operating income	64	39	106	57
Interest expense, net	17	15	34	32
(Loss) earnings before income taxes	47	24	72	25
Income tax (benefit) expense	9	6	14	3
Net earnings	38	18	58	22
Other comprehensive income (loss)	71	(14)	85	100	$ 2
Comprehensive income	109	4	143	122
Consolidating Adjustments [Member]
Condensed Income Statements Captions [Line Items]
Sales	(286)	(271)	(584)	(571)
Operating expenses
Cost of sales, excluding depreciation and amortization	(286)	(271)	(584)	(571)
Operating expenses	(286)	(271)	(584)	(571)
Share in earnings of equity accounted investees	(83)	(28)	(149)	(96)
Net earnings	(83)	(28)	(149)	(96)
Other comprehensive income (loss)	(145)	54	(179)	(146)
Comprehensive income	(228)	26	(328)	(242)
Parent [Member]
Operating expenses
Selling, general and administrative	2	2	4	10
Other operating (income) loss, net		1		1
Operating expenses	2	3	4	11
Operating income	(2)	(3)	(4)	(11)
Interest expense, net	16	16	33	32
(Loss) earnings before income taxes	(18)	(19)	(37)	(43)
Income tax (benefit) expense	(5)	(5)	(9)	(10)
Share in earnings of equity accounted investees	51	32	86	55
Net earnings	38	18	58	22
Other comprehensive income (loss)	71	(14)	85	100
Comprehensive income	109	4	143	122
Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales	1,011	1,040	2,097	2,106
Operating expenses
Cost of sales, excluding depreciation and amortization	878	874	1,848	1,846
Depreciation and amortization	58	63	117	128
Selling, general and administrative	31	25	64	52
Impairment of property, plant and equipment		3		24
Closure and restructuring costs		21		23
Other operating (income) loss, net		(1)	(2)	(1)
Operating expenses	967	985	2,027	2,072
Operating income	44	55	70	34
Interest expense, net	22	7	42	16
(Loss) earnings before income taxes	22	48	28	18
Income tax (benefit) expense	3	12	5	4
Share in earnings of equity accounted investees	32	(4)	63	41
Net earnings	51	32	86	55
Other comprehensive income (loss)	76	(25)	94	90
Comprehensive income	127	7	180	145
Non-Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales	499	498	1,015	1,019
Operating expenses
Cost of sales, excluding depreciation and amortization	376	410	779	788
Depreciation and amortization	21	24	42	48
Selling, general and administrative	78	77	151	145
Other operating (income) loss, net	2		3	4
Operating expenses	477	511	975	985
Operating income	22	(13)	40	34
Interest expense, net	(21)	(8)	(41)	(16)
(Loss) earnings before income taxes	43	(5)	81	50
Income tax (benefit) expense	11	(1)	18	9
Net earnings	32	(4)	63	41
Other comprehensive income (loss)	69	(29)	85	56
Comprehensive income	$ 101	$ (33)	$ 148	$ 97

Supplemental Guarantor Financ63

Supplemental Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Jun. 30, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
Current assets
Cash and cash equivalents	$ 124	$ 125	$ 111	$ 126
Receivables	613	613
Inventories	759	759
Prepaid expenses	41	40
Income and other taxes receivable	18	31
Total current assets	1,555	1,568
Property, plant and equipment, net	2,779	2,825
Goodwill	569	550
Intangible assets, net	625	608
Other assets	139	129
Total assets	5,667	5,680
Current liabilities
Bank indebtedness		12
Trade and other payables	627	656
Income and other taxes payable	28	22
Long-term debt due within one year	1	63
Total current liabilities	656	753
Long-term debt	1,203	1,218
Deferred income taxes and other	677	675
Other liabilities and deferred credits	361	358
Shareholders' equity	2,770	2,676
Total liabilities and shareholders' equity	5,667	5,680
Consolidating Adjustments [Member]
Current assets
Income and other taxes receivable	(6)
Intercompany accounts	(612)	(562)
Total current assets	(618)	(562)
Investments in affiliates	(6,954)	(6,654)
Intercompany long-term advances	(1,531)	(1,497)
Other assets	(23)	(7)
Total assets	(9,126)	(8,720)
Current liabilities
Intercompany accounts	(612)	(562)
Income and other taxes payable	(6)
Total current liabilities	(618)	(562)
Intercompany long-term loans	(1,531)	(1,497)
Deferred income taxes and other	(23)	(7)
Shareholders' equity	(6,954)	(6,654)
Total liabilities and shareholders' equity	(9,126)	(8,720)
Parent [Member]
Current assets
Cash and cash equivalents	1	17	18	49
Prepaid expenses	9	15
Intercompany accounts	281	331
Total current assets	291	363
Investments in affiliates	4,156	3,976
Intercompany long-term advances	6	6
Other assets	36	15
Total assets	4,489	4,360
Current liabilities
Trade and other payables	48	48
Intercompany accounts	235	136
Income and other taxes payable	17	16
Long-term debt due within one year		63
Total current liabilities	300	263
Long-term debt	812	841
Intercompany long-term loans	588	560
Other liabilities and deferred credits	19	20
Shareholders' equity	2,770	2,676
Total liabilities and shareholders' equity	4,489	4,360
Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	8	14	6	2
Receivables	280	305
Inventories	521	548
Prepaid expenses	20	19
Income and other taxes receivable	10	16
Intercompany accounts	289	184
Total current assets	1,128	1,086
Property, plant and equipment, net	1,920	2,000
Goodwill	313	313
Intangible assets, net	273	279
Investments in affiliates	2,798	2,678
Intercompany long-term advances	81	80
Other assets		18
Total assets	6,513	6,454
Current liabilities
Bank indebtedness		12
Trade and other payables	350	391
Intercompany accounts	55	115
Total current liabilities	405	518
Long-term debt	298	299
Intercompany long-term loans	942	937
Deferred income taxes and other	540	556
Other liabilities and deferred credits	172	168
Shareholders' equity	4,156	3,976
Total liabilities and shareholders' equity	6,513	6,454
Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	115	94	$ 87	$ 75
Receivables	333	308
Inventories	238	211
Prepaid expenses	12	6
Income and other taxes receivable	14	15
Intercompany accounts	42	47
Total current assets	754	681
Property, plant and equipment, net	859	825
Goodwill	256	237
Intangible assets, net	352	329
Intercompany long-term advances	1,444	1,411
Other assets	126	103
Total assets	3,791	3,586
Current liabilities
Trade and other payables	229	217
Intercompany accounts	322	311
Income and other taxes payable	17	6
Long-term debt due within one year	1
Total current liabilities	569	534
Long-term debt	93	78
Intercompany long-term loans	1
Deferred income taxes and other	160	126
Other liabilities and deferred credits	170	170
Shareholders' equity	2,798	2,678
Total liabilities and shareholders' equity	$ 3,791	$ 3,586

Supplemental Guarantor Financ64

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Operating activities
Net earnings	$ 38	$ 18	$ 58	$ 22
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings			154	193
Cash flows from operating activities			212	215
Investing activities
Additions to property, plant and equipment			(71)	(219)
Acquisition of business, net of cash acquired				(1)
Cash flows used for investing activities			(71)	(220)
Financing activities
Dividend payments			(52)	(50)
Stock repurchase				(10)
Net change in bank indebtedness			(12)	1
Change in revolving credit facility			(30)	(50)
Proceeds from receivables securitization facility			25	120
Repayments of receivables securitization facility			(15)	(20)
Repayments of long-term debt			(63)	(1)
Other			(1)	(1)
Cash flows (used for) provided from financing activities			(148)	(11)
Net (decrease) increase in cash and cash equivalents			(7)	(16)
Impact of foreign exchange on cash			6	1
Cash and cash equivalents at beginning of period			125	126
Cash and cash equivalents at end of period	124	111	124	111
Consolidating Adjustments [Member]
Operating activities
Net earnings	(83)	(28)	(149)	(96)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings			149	96
Financing activities
Increase in long-term advances to related parties			66	60
Decrease in long-term advances to related parties			(66)	(60)
Parent [Member]
Operating activities
Net earnings	38	18	58	22
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings			77	24
Cash flows from operating activities			135	46
Financing activities
Dividend payments			(52)	(50)
Stock repurchase				(10)
Change in revolving credit facility			(30)	(50)
Repayments of long-term debt			(63)
Increase in long-term advances to related parties			(5)
Decrease in long-term advances to related parties				34
Other			(1)	(1)
Cash flows (used for) provided from financing activities			(151)	(77)
Net (decrease) increase in cash and cash equivalents			(16)	(31)
Cash and cash equivalents at beginning of period			17	49
Cash and cash equivalents at end of period	1	18	1	18
Guarantor Subsidiaries [Member]
Operating activities
Net earnings	51	32	86	55
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings			(107)	108
Cash flows from operating activities			(21)	163
Investing activities
Additions to property, plant and equipment			(39)	(184)
Acquisition of business, net of cash acquired				(1)
Cash flows used for investing activities			(39)	(185)
Financing activities
Net change in bank indebtedness			(12)	1
Repayments of long-term debt				(1)
Decrease in long-term advances to related parties			66	26
Cash flows (used for) provided from financing activities			54	26
Net (decrease) increase in cash and cash equivalents			(6)	4
Cash and cash equivalents at beginning of period			14	2
Cash and cash equivalents at end of period	8	6	8	6
Non-Guarantor Subsidiaries [Member]
Operating activities
Net earnings	32	(4)	63	41
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings			35	(35)
Cash flows from operating activities			98	6
Investing activities
Additions to property, plant and equipment			(32)	(35)
Cash flows used for investing activities			(32)	(35)
Financing activities
Proceeds from receivables securitization facility			25	120
Repayments of receivables securitization facility			(15)	(20)
Increase in long-term advances to related parties			(61)	(60)
Cash flows (used for) provided from financing activities			(51)	40
Net (decrease) increase in cash and cash equivalents			15	11
Impact of foreign exchange on cash			6	1
Cash and cash equivalents at beginning of period			94	75
Cash and cash equivalents at end of period	$ 115	$ 87	$ 115	$ 87