Domtar (UFS) 10-K 23 Feb 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2017	Feb. 16, 2018	Jun. 30, 2017
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY
Trading Symbol	UFS
Entity Registrant Name	Domtar CORP
Entity Central Index Key	1,381,531
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		62,697,173
Entity Public Float			$ 2,407,172,587

Consolidated Statements of Earn

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Sales	$ 5,157	$ 5,098	$ 5,264
Operating expenses
Cost of sales, excluding depreciation and amortization	4,131	4,035	4,147
Depreciation and amortization	321	348	359
Selling, general and administrative	456	427	394
Impairment of goodwill and property, plant and equipment (NOTE 4)	578	29	77
Closure and restructuring costs (NOTE 16)	2	32	4
Other operating (income) loss, net (NOTE 8)	(14)	4	(5)
Operating expenses	5,474	4,875	4,976
Operating (loss) income	(317)	223	288
Interest expense, net (NOTE 9)	66	66	132
(Loss) earnings before income taxes	(383)	157	156
Income tax (benefit) expense (NOTE 10)	(125)	29	14
Net (loss) earnings	$ (258)	$ 128	$ 142
Per common share (in dollars) (NOTE 6)
Basic	$ (4.11)	$ 2.04	$ 2.24
Diluted	$ (4.11)	$ 2.04	$ 2.24
Weighted average number of common shares outstanding (millions)
Basic	62.7	62.6	63.3
Diluted	62.7	62.7	63.4
Cash dividends per common share	$ 1.66	$ 1.63	$ 1.58
Net derivative gains (losses) on cash flow hedges
Net gains (losses) arising during the period, net of tax $(5) (2016 – $(15); 2015 – $28)	$ 6	$ 27	$ (41)
Less: Reclassification adjustment for (gains) losses included in net (loss) earnings, net of tax of $5 (2016 – $(10); 2015 – $(18))	(9)	14	26
Foreign currency translation adjustments	146	(7)	(223)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax of $(5) (2016 – $12; 2015 – $(2))	20	(32)	5
Other comprehensive income (loss)	163	2	(233)
Comprehensive (loss) income	$ (95)	$ 130	$ (91)

Consolidated Statements of Ear3

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Statement [Abstract]
Net gains (losses) arising during the period, tax	$ (5)	$ (15)	$ 28
Reclassification adjustment for (gains) losses included in net (loss) earnings, tax	5	(10)	(18)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, tax	$ (5)	$ 12	$ (2)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 139	$ 125
Receivables, less allowances of $7 and $7	704	613
Inventories (NOTE 11)	757	759
Prepaid expenses	33	40
Income and other taxes receivable	24	31
Total current assets	1,657	1,568
Property, plant and equipment, net (NOTE 13)	2,765	2,825
Goodwill (NOTE 12)		550
Intangible assets, net (NOTE 14)	633	608
Other assets (NOTE 15)	157	129
Total assets	5,212	5,680
Current liabilities
Bank indebtedness		12
Trade and other payables (NOTE 17)	716	656
Income and other taxes payable	24	22
Long-term debt due within one year (NOTE 19)	1	63
Total current liabilities	741	753
Long-term debt (NOTE 19)	1,129	1,218
Deferred income taxes and other (NOTE 10)	491	675
Other liabilities and deferred credits (NOTE 20)	368	358
Commitments and contingencies (NOTE 22)
Shareholders' equity (NOTE 21)
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	1,969	1,963
Retained earnings	849	1,211
Accumulated other comprehensive loss	(336)	(499)
Total shareholders' equity	2,483	2,676
Total liabilities and shareholders' equity	$ 5,212	$ 5,680

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 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	2,305,419	2,412,267

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - USD ($) $ 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, 2014	$ 2,890	$ 1	$ 2,012	$ 1,145	$ (268)
Balance, Shares at Dec. 31, 2014		64,000,000
Stock-based compensation, net of tax	4		4
Net (loss) earnings	142			142
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	(41)				(41)
Less: Reclassification adjustments for losses (gains) included in net earnings (loss), net of tax	26				26
Foreign currency translation adjustments	(223)				(223)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	5				5
Stock repurchase	$ (50)		(50)
Stock repurchase, shares	(1,210,932)	(1,200,000)
Cash dividends declared	$ (101)			(101)
Balance at Dec. 31, 2015	2,652	$ 1	1,966	1,186	(501)
Balance, Shares at Dec. 31, 2015		62,800,000
Stock-based compensation, net of tax	7		7
Stock-based compensation, shares		100,000
Net (loss) earnings	128			128
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	27				27
Less: Reclassification adjustments for losses (gains) included in net earnings (loss), net of tax	14				14
Foreign currency translation adjustments	(7)				(7)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	(32)				(32)
Stock repurchase	$ (10)		(10)
Stock repurchase, shares	(304,915)	(300,000)
Cash dividends declared	$ (103)			(103)
Balance at Dec. 31, 2016	2,676	$ 1	1,963	1,211	(499)
Balance, Shares at Dec. 31, 2016		62,600,000
Stock-based compensation, net of tax	6		6
Stock-based compensation, shares		100,000
Net (loss) earnings	(258)			(258)
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	6				6
Less: Reclassification adjustments for losses (gains) included in net earnings (loss), net of tax	(9)				(9)
Foreign currency translation adjustments	146				146
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	$ 20				20
Stock repurchase, shares	0
Cash dividends declared	$ (104)			(104)
Balance at Dec. 31, 2017	$ 2,483	$ 1	$ 1,969	$ 849	$ (336)
Balance, Shares at Dec. 31, 2017		62,700,000

Consolidated Statement of Shar7

Consolidated Statement of Shareholders' Equity (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Stockholders Equity [Abstract]
Net gains (losses) arising during the period, tax	$ (5)	$ (15)	$ 28
Reclassification adjustment for (gains) losses included in net (loss) earnings, tax	5	(10)	(18)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, tax	$ (5)	$ 12	$ (2)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities
Net (loss) earnings	$ (258)	$ 128	$ 142
Adjustments to reconcile net (loss) earnings to cash flows from operating activities
Depreciation and amortization	321	348	359
Deferred income taxes and tax uncertainties (NOTE 10)	(207)	9	(56)
Impairment of goodwill and property, plant and equipment (NOTE 4)	578	29	77
Net gains on disposals of property, plant and equipment	(13)		(15)
Stock-based compensation expense	6	7	5
Other	2	(2)	4
Changes in assets and liabilities, excluding the effect of sale and acquisition of businesses
Receivables	(72)	18	(22)
Inventories	21	14	(84)
Prepaid expenses	5	5	5
Trade and other payables	35	(51)
Income and other taxes	12	(18)	38
Difference between employer pension and other post-retirement contributions and pension and other post-retirement expense	(32)	(21)	(1)
Other assets and other liabilities	51	(1)	1
Cash flows from operating activities	449	465	453
Investing activities
Additions to property, plant and equipment	(182)	(347)	(289)
Proceeds from disposals of property, plant and equipment and sale of business	19	1	36
Acquisition of businesses, net of cash acquired (NOTE 3)	(8)	(46)
Other		1	9
Cash flows used for investing activities	(171)	(391)	(244)
Financing activities
Dividend payments	(104)	(102)	(100)
Stock repurchase		(10)	(50)
Net change in bank indebtedness	(12)	12	(11)
Change in revolving credit facility	(50)		50
Proceeds from receivables securitization facility	45	140
Repayments of receivables securitization facility	(90)	(70)
Issuance of long-term debt			300
Repayments of long-term debt	(64)	(40)	(439)
Other	1	(3)	1
Cash flows provided from (used for) financing activities	(274)	(73)	(249)
Net increase (decrease) in cash and cash equivalents	4	1	(40)
Impact of foreign exchange on cash	10	(2)	(8)
Cash and cash equivalents at beginning of year	125	126	174
Cash and cash equivalents at end of year	139	125	126
Supplemental cash flow information
Interest (including $40 million of redemption premiums in 2015)	58	64	133
Income taxes	$ 33	$ 40	$ 34

Consolidated Statements of Cas9

Consolidated Statements of Cash Flows (Parenthetical) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Statement Of Cash Flows [Abstract]
Redemption premium	$ 40

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES NATURE OF OPERATIONS Domtar designs, manufactures, markets and distributes a wide variety of fiber-based products including communication papers, specialty and packaging papers and absorbent hygiene products. The foundation of its business is a network of wood fiber converting assets that produce paper grade, fluff and specialty pulp. The majority of this pulp production is consumed internally to manufacture paper and other consumer products with the balance sold as market pulp. Domtar is the largest integrated marketer of uncoated freesheet paper in North America serving a variety of customers, including merchants, retail outlets, stationers, printers, publishers, converters and end-users. Domtar also designs, manufactures, markets and distributes a broad line of absorbent hygiene products, as well as infant diapers. BASIS OF PRESENTATION The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America which requires management to make estimates and assumptions that affect the reported amounts of revenues and expenses during the year, the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements. On an ongoing basis, management reviews the estimates and assumptions, including but not limited to those related to environmental matters and asset retirement obligations, impairment and useful lives of long-lived assets, closure and restructuring costs, pension and other post-retirement benefit plans, income taxes, business combinations and contingencies, based on currently available information. Actual results could differ from those estimates. PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of Domtar and its controlled subsidiaries. Intercompany transactions have been eliminated on consolidation. TRANSLATION OF FOREIGN CURRENCIES The Company determines its international subsidiaries’ functional currency by reviewing the currencies in which their respective operating activities occur. The Company translates assets and liabilities of its non-U.S. dollar functional currency subsidiaries into U.S. dollars using the rate in effect at the balance sheet date and revenues and expenses are translated at the average exchange rates during the year. Foreign currency translation gains and losses are included in Shareholders’ equity as a component of Accumulated other comprehensive loss in the accompanying Consolidated Balance Sheets. Monetary assets and liabilities denominated in a currency that is different from a reporting entity’s functional currency must first be remeasured from the applicable currency to the legal entity’s functional currency. The effect of this remeasurement process is recognized in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) and is partially offset by the Company’s hedging program (refer to Note 23 “Derivatives and hedging activities and fair value measurement”). At December 31, 2017, the accumulated translation adjustment accounts amounted to $(132) million (2016 – $(278) million). REVENUE RECOGNITION Domtar recognizes revenue when pervasive evidence of an arrangement exists, the customer takes title and assumes the risks and rewards of ownership, the sales price charged is fixed or determinable and when collection is reasonably assured. Revenue is recorded at the time of shipment for terms designated free on board (“f.o.b.”) shipping point. For sales transactions designated f.o.b. destination, revenue is recorded when the product is delivered to the customer’s delivery site, when the title and risk of loss are transferred. SHIPPING AND HANDLING COSTS The Company classifies shipping and handling costs as a component of Cost of sales in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). CLOSURE AND RESTRUCTURING COSTS Closure and restructuring costs are recognized as liabilities in the period when they are incurred and are measured at their fair value. For such recognition to occur, management, with the appropriate level of authority, must have approved and committed to a firm plan and appropriate communication to those affected must have occurred. These provisions may require an estimation of costs such as severance and termination benefits, pension and related curtailments, environmental remediation and may also include expenses related to demolition and outplacement. Actions taken may also require an evaluation of any remaining assets to determine required impairments, if any, and a review of estimated remaining useful lives which may lead to accelerated depreciation expense. Estimates of cash flows and fair value relating to closures and restructurings require judgment. Closure and restructuring liabilities are based on management’s best estimates of future events at December 31, 2017. Although the Company does not anticipate significant changes, the actual costs may differ from these estimates due to subsequent developments such as the results of environmental studies, the ability to find a buyer for assets set to be dismantled and demolished and other business developments. As such, additional costs and further working capital adjustments may be required in future periods. INCOME TAXES Domtar uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined according to differences between the carrying amounts and tax bases of the assets and liabilities. The Company records its worldwide tax provision based on the respective tax rules and regulations for the jurisdictions in which it operates. The change in the net deferred tax asset or liability is included in Income tax (benefit) expense or in Other comprehensive income (loss) in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). Deferred tax assets and liabilities are measured using enacted tax rates and laws expected to apply in the years in which the assets and liabilities are expected to be recovered or settled. Uncertain tax positions are recorded based upon the Company’s evaluation of whether it is “more likely than not” (a probability level of more than 50%) that, based upon its technical merits, the tax position will be sustained upon examination by the taxing authorities. The Company establishes a valuation allowance for deferred tax assets when it is more likely than not that they will not be realized. In general, “realization” refers to the incremental benefit achieved through the reduction in future taxes payable or an increase in future taxes refundable from the deferred tax assets. Deferred tax assets and liabilities are classified as non-current items on the Consolidated Balance Sheets. The Company recognizes interest and penalties related to income tax matters as a component of Income tax (benefit) expense in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash and short-term investments with original maturities of less than three months and are presented at cost which approximates fair value. RECEIVABLES Receivables are recorded net of a provision for doubtful accounts that is based on expected collectability. The securitization of receivables is accounted for as secured borrowings. Accordingly, financing expenses related to the securitization of receivables are recognized in earnings as a component of Interest expense, net in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). INVENTORIES Inventories are stated at the lower of cost or net realizable value. Cost includes labor, materials and production overhead. The last-in, first-out (“LIFO”) method is used to account for certain domestic raw materials, in process and finished goods inventories. LIFO inventories were $236 million and $268 million at December 31, 2017 and 2016, respectively. The balance of domestic raw material inventories, all materials and supplies inventories and all foreign inventories are recorded at either the first-in, first-out (“FIFO”) or average cost methods. Had the inventories for which the LIFO method is used been valued under the FIFO method, the amounts at which product inventories are stated would have been $54 million and $63 million greater at December 31, 2017 and 2016, respectively. PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost less accumulated depreciation including asset impairments. Costs for repair and maintenance activities are expensed as incurred under the direct expense method of accounting. Interest costs are capitalized for significant capital projects. For timberlands, the amortization is calculated using the unit of production method. For all other assets, depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Buildings and improvements are depreciated over periods of 10 to 40 years and machinery and equipment over periods of 3 to 20 years. No depreciation is recorded on assets under construction. IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are reviewed for impairment upon the occurrence of events or changes in circumstances indicating that the carrying value of the assets may not be recoverable, as measured by comparing the net book value of the asset group to their estimated undiscounted future cash flows expected from their use and eventual disposition. Impaired assets are recorded at estimated fair value, determined principally by using the present value of estimated future cash flows expected from their use and eventual disposition (refer to Note 4 “Impairment of goodwill and property, plant and equipment”). GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill is not amortized; instead it is evaluated for impairment at the beginning of the fourth quarter of every year or more frequently whenever indicators of potential impairment exist. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The Company performs its goodwill impairment test at the reporting unit level. In reviewing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether it is more likely than not (greater than 50%) that the fair value of a reporting unit is less than its carrying amount including goodwill. In performing the qualitative assessment, the Company may identify the relevant drivers of fair value of a reporting unit and the relevant events and circumstances that may have an impact on those drivers of fair value and assesses their impact on the fair value of the reporting unit. To carry out the qualitative assessment, the Company considers elements such as the results of recent fair value assessments, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, specific events affecting the Company and the business. The identification and impact assessment of events and circumstances on the fair value involves significant judgment and assumptions. If, a qualitative assessment is performed and after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill, then it performs the quantitative goodwill impairment test. The Company can also elect to bypass the qualitative assessment and proceed directly to the quantitative goodwill impairment test. The quantitative goodwill impairment test is performed by comparing the fair value of the reporting unit with its carrying value including goodwill and recognizing an impairment charge for the amount by which the carrying value exceeds the fair value. The impairment charge is limited to the total amount of goodwill allocated to the reporting unit. Significant judgment is required to estimate the fair value of a reporting unit. The Company uses an income approach to determine the fair value of a reporting unit. Under the income approach, the Company estimates the fair value of a reporting unit based on the present value of estimated future cash flows. Key estimates supporting the cash flow projections include, but are not limited to, management’s assessment of industry and market conditions as well as its estimates of revenue growth rates and profit margins, economic indicators, tax rates and capital expenditures. Assumptions used in the impairment evaluations are consistent with internal projections and operating plans. Analysis of the sensitivities of the fair value estimate to changes in assumptions are also performed. Unanticipated market and macroeconomic events and circumstances may occur and could affect the accuracy and validity of management assumptions and estimates. Indefinite-lived intangible assets are not amortized and are evaluated for impairment individually at the beginning of the fourth quarter of every year, or more frequently whenever indicators of potential impairment exist. The Company has the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of indefinite-lived intangible assets are less than their carrying amounts. The qualitative assessment follows the same process as the one performed for goodwill, as described above. If, a qualitative assessment is performed and after assessing the qualitative factors, the Company determines that it is more likely than not that the fair value of the indefinite-lived intangible assets are less than their carrying amounts, then a quantitative impairment test is required. The Company can also elect to proceed directly to the quantitative test. The quantitative impairment test consists of comparing the fair value of the indefinite lived intangible assets determined using a variety of methodologies to their carrying amount. If the carrying amounts of the indefinite-lived intangible assets exceed their fair value, an impairment loss is recognized in an amount equal to that excess. Indefinite-lived intangible assets include trade names related to Attends®, IncoPack®, Indasec® and Reassure®, catalog rights related to Laboratorios Indas S.A.U., license rights related to Xerox and water rights. The Company reviews its indefinite-lived intangible assets each reporting period to determine whether events and circumstances continue to support indefinite useful lives. Definite-lived intangible assets are stated at cost less amortization and are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Definite-lived intangible assets include water rights, customer relationships, technology, non-compete agreements as well as license rights, which are being amortized using the straight-line method over their respective estimated useful lives. Any potential impairment for definite-lived intangible assets will be calculated in the same manner as disclosed under impairment of property, plant and equipment. Amortization is based on the following useful lives: Useful life Water rights 40 years Customer relationships 10 to 40 years Technology 7 to 20 years Non-Compete agreements 9 years Licence rights 12 years OTHER ASSETS Other assets are recorded at cost. DEBT ISSUANCE COSTS Debt issuance costs are presented in the Consolidated Balance Sheets as a direct deduction from the carrying value of long-term debt. Debt issuance costs associated with revolving credit arrangements are presented in Other assets in the Consolidated Balance Sheets. Debt issuance costs are amortized using the effective rate method over the term of the related debt and included in Interest expense, net in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). ENVIRONMENTAL COSTS AND ASSET RETIREMENT OBLIGATIONS Environmental expenditures for effluent treatment, air emission, silvicultural activities and site remediation (together referred to as environmental matters) are expensed or capitalized depending on their future economic benefit. In the normal course of business, Domtar incurs certain operating costs for environmental matters that are expensed as incurred. Expenditures for property, plant and equipment that prevent future environmental impacts are capitalized and amortized on a straight-line basis over 10 to 40 years. Provisions for environmental matters are not discounted, due to uncertainty with respect to timing of expenditures, and are recorded when remediation efforts are probable and can be reasonably estimated. Asset retirement obligations are mainly associated with landfill operation and closure, asbestos containment and removal and bark pile management and are recognized, at fair value, in the period in which Domtar incurs a legal obligation associated with the retirement of an asset. Conditional asset retirement obligations are recognized, at fair value, when the fair value of the liability can be reasonably estimated or on a probability-weighted discounted cash flow estimate. The associated costs are capitalized as part of the carrying value of the related asset and depreciated over its remaining useful life. The liability is accreted using the credit adjusted risk-free interest rate used to discount the cash flow. STOCK-BASED COMPENSATION AND OTHER STOCK-BASED PAYMENTS Domtar recognizes the cost (net of estimated forfeitures) of employee services received in exchange for awards of equity instruments over the requisite service period, based on their grant date fair value for awards accounted for as equity and based on the quoted market value at the end of each reporting period for awards accounted for as liability. The Company awards are accounted for as compensation expense and presented in Additional paid-in capital on the Consolidated Balance Sheets for equity type awards and presented in Other liabilities and deferred credits on the Consolidated Balance Sheets for liability type awards. The Company’s awards may be subject to market, performance and/or service conditions. Any consideration paid by plan participants on the exercise of stock options or the purchase of shares is credited to Additional paid-in capital in the Consolidated Balance Sheets. The par value included in the Additional paid-in capital component of stock-based compensation is transferred to Common stock upon the issuance of shares of common stock. Stock options subject to service conditions vest pro rata on the first three anniversaries of the grant and have a seven-year term. Service and performance-based awards vest on the third anniversary of the grant. The performance-based awards have an additional feature where the ultimate number of units that vest will be determined by the Company’s performance results or shareholder return in relation to a predetermined target over the vesting period. Deferred Share Units vest immediately at the grant date and are remeasured at the end of each reporting period, until settlement, using the quoted market value. Under the amended and restated Domtar Corporation 2007 Omnibus Incentive Plan (“Omnibus Plan”), a maximum of 1,541,838 shares are reserved for issuance in connection with awards to be granted. DERIVATIVE INSTRUMENTS Derivative instruments are utilized by Domtar as part of the overall strategy to manage exposure to fluctuations in foreign currency, interest rate and commodity price on certain purchases. As a matter of policy, derivatives are not used for trading or speculative purposes. All derivatives are recorded at fair value either as assets or liabilities. When derivative instruments have been designated within a hedge relationship and are highly effective in offsetting the identified risk characteristics of specific financial assets and liabilities or group of financial assets and liabilities, hedge accounting is applied. In a fair value hedge, changes in fair value of derivatives are recognized in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). The change in fair value of the hedged item attributable to the hedged risk is also recorded in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) by way of a corresponding adjustment of the carrying amount of the hedged item recognized in the Consolidated Balance Sheets. In a cash flow hedge, changes in fair value of derivative instruments are recorded in Other comprehensive income (loss). These amounts are reclassified in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) in the periods in which results are affected by the cash flows of the hedged item within the same line item. Any hedge ineffectiveness is recorded in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) when incurred. PENSION PLANS Domtar’s plans include funded and unfunded defined benefit and defined contribution pension plans. Domtar recognizes the overfunded or underfunded status of defined benefit and underfunded defined contribution pension plans as an asset or liability in the Consolidated Balance Sheets. The net periodic benefit cost includes the following: - The cost of pension benefits provided in exchange for employees’ services rendered during the period, - The interest cost of pension obligations, - The expected long-term return on pension fund assets based on a market value of pension fund assets, - Gains or losses on settlements and curtailments, - The straight-line amortization of past service costs and plan amendments over the average remaining service period of approximately nine years of the active employee group covered by the plans, and - The amortization of cumulative net actuarial gains and losses in excess of 10% of the greater of the accrued benefit obligation or market value of plan assets at the beginning of the year over the average remaining service period of approximately nine years of the active employee group covered by the plans. The defined benefit plan obligations are determined in accordance with the projected unit credit actuarial cost method. OTHER POST-RETIREMENT BENEFIT PLANS The Company recognizes the unfunded status of other post-retirement benefit plans (other than multiemployer plans) as a liability in the Consolidated Balance Sheets. These benefits, which are funded by Domtar as they become due, include life insurance programs, medical and dental benefits and short-term and long-term disability programs. The Company amortizes the cumulative net actuarial gains and losses in excess of 10% of the accrued benefit obligation at the beginning of the year over the average remaining service period of approximately 10 years of the active employee group covered by the plans. BUSINESS COMBINATION The Company applies the acquisition method of accounting in a business combination. This methodology requires companies to record assets acquired and liabilities assumed at their respective fair market values at the date of acquisition. The value is determined from the viewpoint of market participants. Any amount of the purchase price paid that is in excess of the estimated fair values of net assets acquired is recorded as Goodwill in the Consolidated Balance Sheets. Management's judgment is used to determine the estimated fair values assigned to assets acquired and liabilities assumed, as well as asset useful lives for property, plant and equipment and intangible assets, and can materially affect the Company's results of operations. Transaction costs, as well as costs to reorganize acquired companies, are expensed as incurred in the Company's Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). GUARANTEES A guarantee is a contract or an indemnification agreement that contingently requires Domtar to make payments to the other party of the contract or agreement, based on changes in an underlying item that is related to an asset, a liability or an equity security of the other party or on a third party’s failure to perform under an obligating agreement. It could also be an indirect guarantee of the indebtedness of another party, even though the payment to the other party may not be based on changes in an underlying item that is related to an asset, a liability or an equity security of the other party. Guarantees, when applicable, are accounted for at fair value.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	12 Months Ended
	Dec. 31, 2017
Accounting Changes And Error Corrections [Abstract]
Recent Accounting Pronouncements	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED 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. GOODWILL IMPAIRMENT In January 2017, the FASB issued ASU 2017-04, “ Simplifying the Test for Goodwill Impairment The Company adopted this ASU in the fourth quarter of 2017 on a prospective basis and applied the new guidance to the annual goodwill impairment tests performed in the fourth quarter of 2017. Refer to Note 4 “Impairment of goodwill and property, plant and equipment” for additional information on annual goodwill impairment test performed. 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 has completed its assessment of the impact of implementing the new accounting standard. standard in the first quarter of 2018 using the full retrospective transition method which will result in certain immaterial payments made to customers being reclassified in the Company’s Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss) of prior periods. Historically, these payments were classified as Selling, general and administrative expenses while they will be presented as a deduction of sales under the new standard. These adjustments will have no impact on retained earnings or other components of equity or net assets in the Company’s Consolidated Balance Sheets. The Company has redrafted its accounting policies affected by this standard and determined the extent of the expanded disclosure requirements. The Company does not expect significant changes in its control environment and business processes due to the adoption The Company will elect to apply the following accounting policies: • For shipping and handling activities performed after customers obtain control of the goods, the Company will elect to account for these activities as fulfillment activities rather than separate performance obligations. • Sales taxes (and other similar taxes) collected from customers will be excluded from revenue. This is consistent with the Company’s current practice. 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. 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 (Loss) and Comprehensive Income (Loss) 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 has begun its impact assessment, including taking an inventory of its outstanding leases and analyzing all contracts that contain a lease. While the Company’s evaluation of this guidance is in the early stages, the Company currently expects the adoption of this guidance to have a material impact on the Consolidated Balance Sheets. 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. 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 (Loss) and Comprehensive Income (Loss) 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. The Company does not expect this new guidance to have a material impact on the consolidated earnings. DERIVATIVES AND HEDGING In August 2017, the FASB issued ASU 2017-12, “ Targeted Improvements to Accounting for Hedging Activities This ASU is effective for fiscal years beginning after December 15, 2018, and interim periods therein. Entities are permitted to early adopt the new guidance in any interim or annual period after issuance of the ASU. If an entity early adopts the updated guidance in an interim period, any transition adjustments should be reflected as of the beginning of the fiscal year. 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 financial statements. 1

Acquisition of Businesses

Acquisition of Businesses	12 Months Ended
	Dec. 31, 2017
Business Combinations [Abstract]
Acquisition of Businesses	NOTE 3. ACQUISITION OF BUSINESSES Acquisition of Home Delivery Incontinent Supplies Co. On October 1, 2016, Domtar completed the acquisition of 100% of the outstanding shares of Home Delivery Incontinent Supplies Co. (“HDIS”). HDIS is a leading national direct-to-consumer provider of adult incontinence and related products. Based in Olivette, Missouri, HDIS provides customers with high-quality products and a personalized service for all of their incontinence needs. HDIS operates a distribution center in Olivette, Missouri, as well as two retail locations, in Texarkana, Arkansas and Daytona Beach, Florida and has approximately 240 employees. The results of HDIS’s operations are included in the Personal Care reportable segment starting on October 1, 2016. The purchase price was $52 million, net of cash acquired of $3 million and included a potential earn-out payment of up to $10 million to be settled after the first anniversary of the acquisition. The final amount of the earn-out was $8 million and was paid in the last quarter of 2017. The total purchase price was allocated to tangible and intangible assets acquired and liabilities assumed based on the Company’s estimates of their fair value, which were based on information available at that time. The table below illustrates the purchase price allocation: Fair value of net assets acquired at the date of acquisition Receivables $ 4 Inventory 4 Property, plant and equipment 1 Intangible assets Customer relationships (1) 21 Trade names (2) 13 34 Goodwill 17 Deferred income tax assets 2 Total assets 62 Less: Liabilities Trade and other payables 10 Total liabilities 10 Fair value of net assets acquired at the date of acquisition 52 (1) (2) Indefinite useful life.

Impairment of Goodwill and Prop

Impairment of Goodwill and Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Impairment of Goodwill and Property, Plant and Equipment	NOTE 4. IMPAIRMENT OF GOODWILL AND PROPERTY, PLANT AND EQUIPMENT IMPAIRMENT OF GOODWILL Goodwill is subject to an annual goodwill impairment test or more frequently whenever indicators of potential goodwill impairment exist. Goodwill impairment exists when the carrying amount of a reporting unit exceeds its fair value. An impairment loss is then recorded and may not exceed the total amount of goodwill allocated to the reporting unit. The Company performed its annual goodwill impairment testing at October 1, 2017. At that date, total goodwill amounting to $578 million resided in the Personal Care reporting unit. During the 2017 annual review of goodwill, management proceeded directly to the quantitative impairment test for the Personal Care reporting unit. The estimated fair value, determined by the present value of estimated future cash flows was lower than the reporting unit’s carrying value and as such the Company recognized a non-cash impairment charge of $578 million, representing the entire amount of goodwill related to the Personal Care reporting unit. Growing competitive market pressures in the healthcare and retail markets over the last year, including the entry of new competitors in the private label category, excess industry capacity and the pressure to limit healthcare spending by governmental agencies, are expected to result in lower than previously anticipated sales and operating margin. In light of this weakened market outlook, the Company’s current business forecast was not sufficient to derive a fair value able to support the carrying value of the goodwill associated with the Personal Care reporting unit, leading to the impairment of goodwill. In prior years, the Company performed its annual goodwill impairment tests at October 1, 2016 and 2015 and determined that the estimated fair value of the Personal Care reporting unit exceeded its carrying value. As a result, no impairment charges were recorded during 2016 and 2015. IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT The Company reviews property, plant and equipment for impairment upon the occurrence of events or changes in circumstances indicating that, at the lowest level of determinable cash flows, the carrying value of the asset group may not be recoverable. Estimates of undiscounted future cash flows used to test the recoverability of the asset group includes key assumptions related to selling prices, inflation-adjusted cost projections, forecasted exchange rates when applicable and the estimated useful life of the asset group. Ashdown, Arkansas pulp and paper mill – Conversion of a paper machine In the fourth quarter of 2014, the Company announced the conversion of a paper machine at Ashdown, Arkansas pulp and paper mill to a high quality fluff pulp line. As a result, in 2016 the Company recognized $29 million of accelerated depreciation in Impairment of goodwill and property, plant and equipment on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss) (2015 – $77 million).

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2017
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 5. STOCK-BASED COMPENSATION OMNIBUS PLAN Under the Omnibus Plan, the Company may award to key employees and non-employee directors, at the discretion of the Human Resources Committee of the Board of Directors, non-qualified stock options, incentive stock options, stock appreciation rights, restricted stock units, performance-conditioned restricted stock units, performance share units, deferred share units (“DSUs”) and other stock-based awards. The non-employee directors only receive DSUs. The Company generally grants awards annually and uses, when available, treasury stock to fulfill awards settled in common stock and option exercises. PERFORMANCE SHARE UNITS (“PSUs”) PSUs are granted to Management Committee and non-Management Committee members. These awards will be settled in shares for Management Committee members and in cash for non-Management Committee members, based on market conditions and/or performance and service conditions. These awards have an additional feature where the ultimate number of units that vest will be determined by the Company’s performance results or shareholder return in relation to a predetermined target over the vesting period. No awards vest when the minimum thresholds are not achieved. The performance measurement date will vary depending on the specific award. These awards will cliff vest at various dates up to February 21, 2020. Weighted average grant PSUs Number of units date fair value $ Vested and non-vested at December 31, 2014 310,303 45.52 Granted 219,453 44.22 Forfeited (21,918 ) 45.52 Cancelled (60,768 ) 35.40 Vested and settled (20,991 ) 51.48 Vested and non-vested at December 31, 2015 426,079 46.00 Granted 295,504 32.38 Forfeited (28,523 ) 39.81 Cancelled (101,124 ) 51.27 Vested and settled (74,655 ) 35.97 Vested and non-vested at December 31, 2016 517,281 38.98 Granted 256,078 39.04 Forfeited (24,581 ) 37.59 Cancelled (75,710 ) 38.78 Vested and settled (50,600 ) 54.95 Vested and non-vested at December 31, 2017 622,468 37.78 The fair value of PSUs granted in 2017, 2016 and 2015 was estimated at the grant date using the Monte Carlo simulation methodology. The Monte Carlo simulation creates artificial futures by generating numerous sample paths of potential outcomes. The following assumptions were used in calculating the fair value of the units granted: 2017 2016 2015 Dividend yield 4.130 % 4.740 % 3.220 % Expected volatility 1 year 28 % 24 % 34 % Expected volatility 3 years 28 % 30 % 30 % Risk-free interest rate December 31, 2015 — — 0.732 % Risk-free interest rate December 31, 2016 — 1.057 % 0.893 % Risk-free interest rate December 31, 2017 1.614 % 0.860 % 1.200 % Risk-free interest rate December 31, 2018 1.606 % 0.900 % — Risk-free interest rate December 31, 2019 1.751 % — — At December 31, 2017, of the total vested and non-vested PSUs, 288,332 are expected to be settled in shares and 334,136 will be settled in cash. RESTRICTED STOCK UNITS (“RSUs”) RSUs are granted to Management Committee and non-Management Committee members. These awards will be settled in shares for Management Committee members and in cash for non-Management Committee members, upon completing service conditions. The awards cliff vest after a service period of approximately three years. Additionally, the RSUs are credited with dividend equivalents in the form of additional RSUs when cash dividends are paid on the Company’s stock. The grant date fair value of RSUs is equal to the market value of the Company’s stock on the date the awards are granted. Weighted average grant RSUs Number of units date fair value $ Non-vested at December 31, 2014 314,220 44.80 Granted/issued 164,879 43.21 Forfeited (12,464 ) 44.78 Vested and settled (119,669 ) 44.31 Non-vested at December 31, 2015 346,966 44.21 Granted/issued 196,786 34.04 Forfeited (17,884 ) 39.69 Vested and settled (107,198 ) 39.12 Non-vested at December 31, 2016 418,670 40.90 Granted/issued 182,937 39.83 Forfeited (19,194 ) 37.97 Vested and settled (121,750 ) 48.72 Non-vested at December 31, 2017 460,663 38.56 At December 31, 2017, of the total non-vested RSUs, 177,414 are expected to be settled in shares and 283,249 will be settled in cash. DEFERRED SHARE UNITS DSUs are granted to the Company’s Directors. The DSUs granted to the Directors vest immediately on the grant date. The DSUs are credited with dividend equivalents in the form of additional DSUs when cash dividends are paid on the Company’s stock. For Directors’ DSUs, the Company will deliver at the option of the holder either one share of common stock or the cash equivalent of the fair market value on settlement of each outstanding DSU (including dividend equivalents accumulated) upon termination of service. Directors who attained the share ownership requirements may elect to receive the equity component of their annual retainer in DSUs that may be settled in either cash or stock one year after the grant date. The grant date fair value of DSU awards is equal to the market value of the Company’s stock on the date the awards are granted. Management Committee members may elect to defer awards earned under another program into DSUs. In 2017, no vested awards were deferred to DSUs (2016 – nil; 2015 – nil). Weighted average grant DSUs Number of units date fair value $ Vested at December 31, 2014 262,721 27.11 Granted/issued 40,494 39.92 Settled (13,755 ) 41.88 Vested at December 31, 2015 289,460 28.20 Granted/issued 46,737 37.43 Settled (15,123 ) 39.60 Vested at December 31, 2016 321,074 29.01 Granted/issued 36,215 40.68 Settled (85,055 ) 32.27 Vested at December 31, 2017 272,234 29.55 NON-QUALIFIED & PERFORMANCE STOCK OPTIONS Stock options are granted to Management Committee and non-Management Committee members. The stock options vest at various dates up to February 21, 2020 subject to service conditions for non-qualified stock options. The options expire at various dates no later than seven years from the date of grant. The fair value of the stock options granted in 2017, 2016 and 2015 was estimated at the grant date using a Black-Scholes based option pricing model or an option pricing model that incorporated the market conditions when applicable. The following assumptions were used in calculating the fair value of the options granted: 2017 2016 2015 Dividend yield 3.48 % 3.78 % 3.22 % Expected volatility 28 % 30 % 32 % Risk-free interest rate 1.86 % 1.17 % 1.47 % Expected life 4.5 years 4.5 years 4.5 years Strike price $ 39.81 $ 33.78 $ 43.42 The grant date fair value of the non-qualified options granted in 2017 was $7.05 (2016 – $5.95; 2015 – $8.96). Weighted average Weighted average Aggregate intrinsic Number exercise remaining life value OPTIONS (including Performance options) of options price (in years) (in millions) $ $ Outstanding at December 31, 2014 418,123 46.39 4.6 0.5 Granted 82,885 43.42 6.2 — Exercised (35,924 ) 43.13 — — Forfeited/expired (13,782 ) 34.08 — — Outstanding at December 31, 2015 451,302 46.48 4.8 0.1 Options exercisable at December 31, 2015 176,315 44.56 3.9 0.1 Outstanding at December 31, 2015 451,302 46.48 4.8 0.1 Granted 114,723 33.78 6.2 — Exercised (37,296 ) 41.11 — — Forfeited/expired (6,502 ) 20.89 — — Outstanding at December 31, 2016 522,227 44.39 4.5 0.7 Options exercisable at December 31, 2016 286,011 46.50 3.9 0.1 Outstanding at December 31, 2016 522,227 44.39 4.5 0.7 Granted 106,268 39.81 6.2 — Exercised (65,430 ) 36.33 — — Outstanding at December 31, 2017 563,065 44.46 4.1 3.6 Options exercisable at December 31, 2017 359,960 48.02 3.2 1.3 The total intrinsic value of options exercised in 2017 was nil (2016 – nil; 2015 – nil). Based on the Company’s closing year-end stock price of $49.52 (2016 – $39.03; 2015 – $36.95), the aggregate intrinsic value of options outstanding and options exercisable is $5 million. For the year ended December 31, 2017, stock-based compensation expense recognized in the Company’s results of operations was $20 million (2016 – $16 million; 2015 – $10 million) for all of the outstanding awards. Compensation costs not yet recognized amounted to $20 million (2016 – $17 million; 2015 – $16 million) and will be recognized over the remaining service period of approximately 26 months. The aggregate value of liability awards settled in 2017 was $7 million (2016 – $4 million; 2015 – $4 million). The total fair value of equity awards settled in 2017 was $3 million (2016 – $2 million), representing the fair value at the time of settlement. The fair value at the grant date for these settled equity awards was $4 million (2016 – $3 million). Compensation costs for performance awards are based on management’s best estimate of the final performance measurement. CLAWBACK FOR FINANCIAL REPORTING MISCONDUCT If a participant in the Omnibus Plan knowingly or grossly negligently engages in financial reporting misconduct, then all awards and gains from the exercise of options in the 12 months prior to the date the misleading financial statements were issued as well as any awards that vested based on the misleading financial statements will be disgorged to the Company. In addition, the Company may cancel or reduce, or require a participant to forfeit and disgorge to the Company or reimburse the Company for, any awards granted or vested, and bonus granted or paid, and any gains earned or accrued, due to the exercise, vesting or settlement of awards or sale of any common stock, to the extent permitted or required by, or pursuant to any Company policy implemented as required by applicable law, regulation or stock exchange rule as may from time to time be in effect. 1

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Earnings (Loss) Per Common Share	NOTE 6. EARNINGS (LOSS) PER COMMON SHARE The calculation of basic earnings (loss) per common share is based on the weighted average number of Domtar common shares outstanding during the year. The calculation for diluted earnings (loss) per common share recognizes the effect of all potential dilutive common securities. The following table provides the reconciliation between basic and diluted earnings (loss) per common share: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 Net (loss) earnings $ (258 ) $ 128 $ 142 Weighted average number of common shares outstanding (millions) 62.7 62.6 63.3 Effect of dilutive securities (millions) — 0.1 0.1 Weighted average number of diluted common shares outstanding (millions) 62.7 62.7 63.4 Basic net (loss) earnings per common share (in dollars) $ (4.11 ) $ 2.04 $ 2.24 Diluted net (loss) earnings per common share (in dollars) $ (4.11 ) $ 2.04 $ 2.24 The following table provides the securities that could potentially dilute basic earnings (loss) per common share in the future, but were not included in the computation of diluted earnings (loss) per common share because to do so would have been anti-dilutive: December 31, December 31, December 31, 2017 2016 2015 Options 312,893 410,978 343,581

Pension Plans and Other Post-Re

Pension Plans and Other Post-Retirement Benefit Plans	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Pension Plans and Other Post-Retirement Benefit Plans	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 7. 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 year ended December 31, 2017, the related pension expense was $36 million (2016 – $37 million; 2015 – $32 million). 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. that 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. Related pension and other post-retirement plan expenses and the corresponding obligations are actuarially determined using management’s most probable assumptions. The Company’s pension plan funding policy is to contribute annually the amount required to provide for benefits earned in the year, and to fund solvency deficiencies, funding shortfalls and past service obligations over periods not exceeding those permitted by the applicable regulatory authorities. Past service obligations primarily arise from improvements to plan benefits. The other post-retirement benefit plans are not funded and contributions are made annually to cover benefit payments. The Company expects to contribute a minimum total amount of $14 million in 2018 compared to $47 million in 2017 (2016 – $31 million; 2015 – $13 million) to the pension plans. The Company expects to contribute a minimum total amount of $5 million in 2018 compared to $3 million in 2017 to the other post-retirement benefit plans (2016 – $5 million; 2015 – $5 million). CHANGE IN ACCRUED BENEFIT OBLIGATION The following table represents the change in the accrued benefit obligation as of December 31, 2017 and December 31, 2016, the measurement date for each year: December 31, 2017 December 31, 2016 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Accrued benefit obligation at beginning of year 1,584 90 1,509 86 Service cost for the year 30 2 31 2 Interest expense 52 4 51 4 Plan participants' contributions 6 — 6 — Actuarial loss (gain) 95 (17 ) 46 1 Plan amendments 1 (5 ) — — Benefits paid (85 ) — (83 ) — Direct benefit payments (3 ) (3 ) (4 ) (5 ) Settlement (2 ) — (6 ) — Effect of foreign currency exchange rate change 86 5 34 2 Accrued benefit obligation at end of year 1,764 76 1,584 90 CHANGE IN FAIR VALUE OF ASSETS The following table represents the change in the fair value of assets, as of December 31, 2017 and December 31, 2016, reflecting the actual return on plan assets, the contributions and the benefits paid for each year: December 31, 2017 December 31, 2016 Pension plans Pension plans $ $ Fair value of assets at beginning of year 1,546 1,493 Actual return on plan assets 166 73 Employer contributions 47 31 Plan participants' contributions 6 6 Benefits paid (88 ) (87 ) Settlement (2 ) (6 ) Effect of foreign currency exchange rate change 90 36 Fair value of assets at end of year 1,765 1,546 INVESTMENT POLICIES AND STRATEGIES OF THE PLAN ASSETS The assets of the pension plans are held by a number of independent trustees and are accounted for separately in the Company’s pension funds. The investment strategy for the assets in the pension plans is to maintain a diversified portfolio of assets, invested in a prudent manner to maintain the security of funds while maximizing returns within the guidelines provided in the investment policy. Diversification of the pension plans’ holdings is maintained in order to reduce the pension plans’ annual return variability, reduce market and credit exposure to any single asset and to any single component of the capital markets, reduce exposure to unexpected inflation, enhance the long-term risk-adjusted return potential of the pension plans and reduce funding risk. Over the long-term, the performance of the pension plans is primarily determined by the long-term asset mix decisions. To manage the long-term risk of not having sufficient funds to match the obligations of the pension plans, the Company conducts asset/liability studies. These studies lead to the recommendation and adoption of a long-term asset mix target that sets the expected rate of return and reduces the risk of adverse consequences to the plans from increases in liabilities and decreases in assets. In identifying the asset mix target that would best meet the investment objectives, consideration is given to various factors, including (a) each plan’s characteristics, (b) the duration of each plan’s liabilities, (c) the solvency and going concern financial position of each plan and their sensitivity to changes in interest rates and inflation, and (d) the long-term return and risk expectations for key asset classes. The investments of each plan can be done directly through cash investments in equities or bonds or indirectly through derivatives or pooled funds. The use of derivatives must be in accordance with an approved mandate and cannot be used for speculative purposes. The Company’s pension funds are not permitted to directly own any of the Company’s shares or debt instruments. The following table shows the allocation of the plan assets, based on the fair value of the assets held and the target allocation for 2017: Percentage of Percentage of plan assets at plan assets at December 31, December 31, Target allocation 2017 2016 Fixed income Cash and cash equivalents 0% – 9% 2 % 3 % Bonds 47% – 57% 52 % 51 % Insurance contracts 5% 5 % 5 % Equity Canadian Equity 3% – 10% 6 % 6 % U.S. Equity 8% – 18% 13 % 13 % International Equity 17% – 27% 22 % 22 % Total (1) 100 % 100 % (1) Approximately 79% of the pension plans' assets relate to Canadian plans and 21% relate to U.S. plans. RECONCILIATION OF FUNDED STATUS TO AMOUNTS RECOGNIZED IN THE CONSOLIDATED BALANCE SHEETS The following table presents the difference between the fair value of assets and the actuarially determined accrued benefit obligation. This difference is also referred to as either the deficit or surplus, as the case may be, or the funded status of the plans. The table further reconciles the amount of the surplus or deficit (funded status) to the net amount recognized in the Consolidated Balance Sheets. December 31, 2017 December 31, 2016 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Accrued benefit obligation at end of year (1,764 ) (76 ) (1,584 ) (90 ) Fair value of assets at end of year 1,765 — 1,546 — Funded status 1 (76 ) (38 ) (90 ) The funded status includes $54 million of accrued benefit obligation ($48 million at December 31, 2016) related to supplemental unfunded defined benefit and defined contribution plans. December 31, 2017 December 31, 2016 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Trade and other payables (Note 17) — (5 ) — (4 ) Other liabilities and deferred credits (Note 20) (130 ) (71 ) (141 ) (86 ) Other assets (Note 15) 131 — 103 — Net amount recognized in the Consolidated Balance Sheets 1 (76 ) (38 ) (90 ) The following table presents the pre-tax amounts included in Other comprehensive income (loss): Year ended Year ended Year ended December 31, 2017 December 31, 2016 December 31, 2015 Other post- Other post- Other post- Pension retirement Pension retirement Pension retirement plans benefit plans plans benefit plans plans benefit plans $ $ $ $ $ $ Prior service (cost) credit (1 ) 5 — — (10 ) — Amortization of prior year service cost 5 — 5 — 3 — Net (loss) gain (10 ) 17 (53 ) (2 ) 2 4 Amortization of net actuarial loss 9 — 6 — 7 1 Net amount recognized in other comprehensive income (loss) (pre-tax) 3 22 (42 ) (2 ) 2 5 An estimated loss of $13 million for pension plans and gain of $2 million for other post-retirement benefit plans will be amortized from Accumulated other comprehensive loss into net periodic benefit cost in 2018. At December 31, 2017, the accrued benefit obligation and the fair value of defined benefit plan assets with an accrued benefit obligation in excess of fair value of plan assets were $811 million and $680 million, respectively (2016 – $765 million and $624 million, respectively). Year ended Year ended Year ended December 31, December 31, December 31, Components of net periodic benefit cost for pension plans 2017 2016 2015 $ $ $ Service cost for the year 30 31 34 Interest expense 52 51 60 Expected return on plan assets (81 ) (80 ) (86 ) Amortization of net actuarial loss 9 5 7 Settlement loss — 1 — Amortization of prior year service cost 5 5 3 Net periodic benefit cost 15 13 18 Year ended December 31, Year ended December 31, Year ended December 31, Components of net periodic benefit cost for other post-retirement benefit plans 2017 2016 2015 $ $ $ Service cost for the year 2 2 2 Interest expense 4 4 4 Net periodic benefit cost 6 6 6 WEIGHTED-AVERAGE ASSUMPTIONS The Company used the following key assumptions to measure the accrued benefit obligation and the net periodic benefit cost. These assumptions are long-term, which is consistent with the nature of employee future benefits. December 31, December 31, December 31, Pension plans 2017 2016 2015 Accrued benefit obligation Discount rate 3.5 % 3.8 % 4.0 % Rate of compensation increase 2.7 % 2.7 % 2.7 % Net periodic benefit cost Discount rate 3.9 % 4.1 % 3.9 % Rate of compensation increase 2.8 % 2.8 % 2.8 % Expected long-term rate of return on plan assets 5.3 % 5.3 % 5.6 % The Company used a full yield curve approach to estimate the current service and interest cost components of net periodic benefit cost for Canadian pension plans and U.S. funded pension plans. The estimate of these components is made by applying the specific spot rates along the yield curve used in the determination of the benefit obligation to the relevant projected cash flows. For the U.S. unfunded pension plan and other post-retirement benefits, given materiality, the current service and interest cost components were estimated using a single weighted-average discount rate derived from the yield curve for each unfunded pension plan or based on each post-retirement plans’ projected cash flows. The discount rate for U.S. unfunded plans of 3.6% is obtained by incorporating the plans’ expected cash flows in the Mercer Yield Curve. For Canadian plans, short-term yields to maturity are derived from actual AA rated corporate bond yield data. For longer terms, extrapolated data is used. The extrapolated data are created by adding a term-based spread over long provincial bond yields. For U.S. funded plans, the rates are taken from the Mercer Yield Curve which is based on bonds rated AA by Moody’s or Standard & Poor’s, excluding callable bonds, bonds of less than a minimum issue size, and certain other bonds. The universe of bonds also includes private placement (traded in reliance on Rule 144A and which are at least two years from issuance), make whole, and foreign corporation (denominated in U.S. dollars) bonds. Effective January 1, 2018, the Company will use 5.2% (2017 – 5.3%; 2016 – 5.3%) as the expected return on plan assets, which reflects the current view of long-term investment returns. The overall expected long-term rate of return on plan assets is based on management's best estimate of the long-term returns of the major asset classes (cash and cash equivalents, equities, and bonds) weighted by the actual allocation of assets at the measurement date, net of expenses. This rate includes an equity risk premium over government bond returns for equity investments and a value-added premium for the contribution to returns from active management. The sources used to determine management's best estimate of long-term returns are numerous and include country specific bond yields, which may be derived from the market using local bond indices or by analysis of the local bond market, and country-specific inflation and investment market expectations derived from market data and analysts' or governments' expectations as applicable. December 31, December 31, December 31, Other post-retirement benefit plans 2017 2016 2015 Accrued benefit obligation Discount rate 3.5 % 3.9 % 4.1 % Rate of compensation increase 2.8 % 2.8 % 2.8 % Net periodic benefit cost Discount rate 3.8 % 4.1 % 3.9 % Rate of compensation increase 2.8 % 2.8 % 2.8 % For measurement purposes, a 4.9% weighted average annual rate of increase in the per capita cost of covered health care benefits was assumed for 2017. The rate was assumed to decrease gradually to 4.1% by 2033 and remain at that level thereafter. An increase or decrease of 1% of this rate would have the following impact: Increase of 1% Decrease of 1% $ $ Impact on net periodic benefit cost for other post-retirement benefit plans 1 (1 ) Impact on accrued benefit obligation 4 (4 ) FAIR VALUE MEASUREMENT Fair Value Measurements and Disclosures Topic of FASB ASC 820 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 assets or liabilities. The following table presents the fair value of the plan assets at December 31, 2017, by asset category: Fair Value Measurements at December 31, 2017 Quoted Prices in Active Significant Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Asset Category Total (Level 1) (Level 2) (Level 3) $ $ $ $ Cash and short-term investments 79 79 — — Asset backed notes (1) 1 — — 1 Canadian provincial government bonds 566 565 1 — Canadian corporate debt securities 139 117 22 — U.S. corporate debt securities 43 43 — — International corporate debt securities 2 2 — — Bond index fund (2 & 3) 152 — 152 — Canadian equities (4) 111 111 — — U.S. equities (5) 103 103 — — International equities (6) 252 252 — — U.S. stock index funds (3 & 7) 224 — 224 — Insurance contracts (8) 94 — — 94 Derivative contracts (9) (1 ) — (1 ) — Total 1,765 1,272 398 95 (1) This category is described in the section “Asset Backed Notes”. (2) This category represents a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (3) The fair value of these plan assets are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured based on quoted prices in active markets and can be redeemed at the measurement date or in the near term. (4) This category represents an active segregated large capitalization Canadian equity portfolio with the ability to purchase small and medium capitalized companies and the Canadian equity portion of an active segregated global equity portfolio. (5) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (6) This category represents an active segregated non-North American multi-capitalization equity portfolio and the non-North American portion of an active segregated global equity portfolio. (7) This category represents two equity index funds, not actively managed, that track the Russell 3000 index. (8) This category includes: 1) two group annuity contracts totaling $85 million purchased through an insurance company that are held in the pension plans’ name as an asset within the pension plans. These insurance contracts cover pension entitlements associated with specific groups of retired members of the pension plans and 2) $9 million of insurance contracts with a minimum guarantee rate. (9) The fair value of the derivative contracts are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured using long-term bond indices. The following table presents the fair value of the plan assets at December 31, 2016, by asset category: Fair Value Measurements at December 31, 2016 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) $ $ $ $ Cash and short-term investments 80 80 — — Asset backed notes (1) 118 — 115 3 Canadian provincial government bonds 81 81 — — Canadian corporate debt securities 3 2 1 — Bond index funds (2 & 3) 585 — 585 — Canadian equities (4) 100 100 — — U.S. equities (5) 98 98 — — International equities (6) 205 205 — — U.S. stock index funds (3 & 7) 193 — 193 — Insurance contracts (8) 84 — — 84 Derivative contracts (9) (1 ) — (1 ) — Total 1,546 566 893 87 (1) This category is described in the section “Asset Backed Notes”. (2) This category represents two Canadian bond index fund not actively managed that track the FTSE TMX Long-term bond index, and the FTSE TMX Universe bond index and a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (3) The fair value of these plan assets are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured based on quoted prices in active markets and can be redeemed at the measurement date or in the near term. (4) This category represents active segregated large capitalization Canadian equity portfolios with the ability to purchase small and medium capitalized companies. (5) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (6) This category represents an active segregated non-North American multi-capitalization equity portfolio and the non-North American portion of an active segregated global equity portfolio. (7) This category represents equity two equity index funds, not actively managed, that track the Russell 3000 index. (8) This category includes: 1) two group annuity contracts totaling $76 million purchased through an insurance company that are held in the pension plans’ name as an asset within the pension plans. These insurance contracts cover pension entitlements associated with specific groups of retired members of the pension plans and 2) $8 million of insurance contracts with a minimum guarantee rate. (9) The fair value of the derivative contracts are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured using long-term bond indices. ASSET BACKED NOTES At December 31, 2017, Domtar’s Canadian defined benefit pension funds held restructured asset backed notes (“ABN”) valued at $1 million (CDN $1 million). At December 31, 2016, the plans held ABN valued at $118 million (CDN $158 million). These ABN were subject to a restructuring agreement, governing the Montreal Accord, finalized in 2009. During 2017, the total value of the ABN was reduced by repayments totaling $117 million (CDN $157 million). The following table presents changes during the period for Level 3 fair value measurements of plan assets: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) ABN (1) Insurance contracts TOTAL $ $ $ Balance at December 31, 2015 10 86 96 Settlements (7 ) (5 ) (12 ) Return on plan assets — 1 1 Effect of foreign currency exchange rate change — 2 2 Balance at December 31, 2016 3 84 87 Settlements (2 ) (5 ) (7 ) Return on plan assets — 9 9 Effect of foreign currency exchange rate change — 6 6 Balance at December 31, 2017 1 94 95 (1) ESTIMATED FUTURE BENEFIT PAYMENTS FROM THE PLANS Estimated future benefit payments from the plans for the next 10 years at December 31, 2017 are as follows: . Pension plans Other post-retirement benefit plans $ $ 2018 112 5 2019 112 5 2020 111 5 2021 112 5 2022 111 5 2023 – 2027 554 25 1

Other Operating (Income) Loss,

Other Operating (Income) Loss, Net	12 Months Ended
	Dec. 31, 2017
Other Income And Expenses [Abstract]
Other Operating (Income) Loss, Net	NOTE 8. OTHER OPERATING (INCOME) LOSS, NET Other operating (income) loss, net is an aggregate of both recurring and occasional loss or income items and, as a result, can fluctuate from year to year. The Company’s other operating (income) loss, net includes the following: Year ended December 31, 2017 Year ended December 31, 2016 Year ended December 31, 2015 $ $ $ Net gain on sale of property, plant and equipment (13 ) — (15 ) Reversal of contingent consideration provision (2 ) — — Bad debt expense 1 — 5 Environmental provision 3 2 4 Foreign exchange loss (gain) 1 6 (3 ) Other (4 ) (4 ) 4 Other operating (income) loss, net (14 ) 4 (5 )

Interest Expense, Net

Interest Expense, Net	12 Months Ended
	Dec. 31, 2017
Banking And Thrift Interest [Abstract]
Interest Expense, Net	NOTE 9. INTEREST EXPENSE, NET The following table presents the components of interest expense, net: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Interest on long-term debt (1) 59 59 82 Premium paid on repurchase of long-term debt — — 40 Reversal of fair value increment on long-term debt — — (1 ) Interest on receivables securitization 2 2 1 Interest on withdrawal liabilities for multiemployer plans 3 3 4 Amortization of debt issuance costs and other 2 2 6 66 66 132 (1) The Company capitalized $1 million of interest expense in 2017 (2016 – $5 million; 2015 – $3 million).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 10. INCOME TAXES The Company’s (loss) earnings before income taxes by taxing jurisdiction were: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ U.S. (loss) earnings (209 ) 69 26 Foreign (loss) earnings (174 ) 88 130 (Loss) earnings before income taxes (383 ) 157 156 Provisions for income taxes include the following: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ U.S. Federal and State: Current 73 10 61 Deferred (208 ) 1 (78 ) Foreign: Current 9 10 9 Deferred 1 8 22 Income tax (benefit) expense (125 ) 29 14 The Company’s provision for income taxes differs from the amounts computed by applying the statutory income tax rate of 35% to (loss) earnings before income taxes due to the following: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ U.S. federal statutory income tax (134 ) 55 55 Reconciling Items: State and local income taxes, net of federal income tax benefit 2 3 1 Foreign income tax rate differential (16 ) (14 ) (16 ) Tax credits and special deductions (24 ) (18 ) (16 ) Goodwill impairment 200 — — Tax rate changes (188 ) — (5 ) Deemed mandatory repatriation tax 46 — — Uncertain tax positions (6 ) 2 1 U.S. manufacturing deduction (4 ) (2 ) (6 ) Functional currency differences — — 1 Valuation allowance on deferred tax assets 3 (1 ) (1 ) Other (4 ) 4 — Income tax (benefit) expense (125 ) 29 14 During 2017, the Company recorded a goodwill impairment of $578 million with minimal tax benefit which impacted the effective tax rate by $200 million. The effective tax rate for 2017 was also significantly impacted by the Company’s foreign operations being taxed at lower statutory tax rates and by the Company recording $24 million of current tax credits, mainly research and experimentation credits. On December 22, 2017, the U.S. Tax Cuts and Jobs Act (the “U.S. Tax Reform”) was signed into law. The U.S. Tax Reform significantly changes U.S. tax law for businesses by, among other things, lowering the maximum federal corporate income tax rate from 35% to 21% effective January 1, 2018, implementing a territorial tax system, and imposing a one-time deemed repatriation tax on accumulated foreign earnings. As a result of the corporate tax rate reduction, the Company revalued its ending net deferred tax liabilities, and recognized a provisional tax benefit of $186 million in the Company’s Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss) for the year ended December 31, 2017. This, combined with a $2 million tax benefit from other changes in law in certain U.S. states earlier in the year, had a significant impact on the effective tax rate for 2017. On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for certain income tax effects of the U.S. Tax Reform. SAB 118 provides guidance which allows companies to use a measurement period, similar to that used in business combinations, to account for the impacts of the U.S. Tax Reform. The U.S. Tax Reform provides for a mandatory one-time deemed repatriation tax on the Company’s undistributed foreign earnings and profits. The Company has recorded a provisional repatriation tax amount of $46 million, which it will elect to pay over eight years, and which impacted the 2017 tax rate. The current portion of $4 million is included on the Company’s Consolidated Balance Sheet in Income and other taxes receivable and the remaining $42 million is included in Other liabilities and deferred credits. While the Company has made a reasonable estimate of the repatriation tax amount, it continues to analyze various factors, including the impact of foreign tax credits available to offset the tax. The Company continues to gather additional information and monitor for further interpretive guidance in order to finalize its calculations and complete its accounting for the repatriation tax liability. Additionally, the Company continues to assess the impact of the U.S. Tax Reform with respect to its current strategy of reinvesting profits of foreign subsidiaries back into those foreign operations. The Company has not completed its analysis of the impacts of the U.S. Tax Reform and how these changes will impact operational decisions around the utilization of cash residing in the foreign subsidiaries. If, after analysis, the Company’s management determines that it will no longer reinvest all earnings of its foreign subsidiaries, then the Company would need to determine if a provision for the undistributed foreign earnings is required. As such, the Company has not recorded a tax liability amount for this item. It is possible that such a tax liability, if recorded in the future, could have a significant impact on the effective tax rate in the period that it is recorded. During 2016, the Company recorded $18 million of tax credits, mainly research and experimentation credits, which significantly impacted the effective tax rate. The effective tax rate for 2016 was also significantly impacted by the Company’s foreign operations being taxed at lower statutory tax rates. During 2015, the Company recorded $16 million of tax credits, mainly research and experimentation credits, which significantly impacted the effective tax rate. The effective tax rate for 2015 was also impacted by the manufacturing deduction in the U.S., enacted law changes in various U.S. states, and the impact of the Company’s foreign operations being taxed at lower statutory tax rates. Deferred tax assets and liabilities are based on tax rates that are expected to be in effect in future periods when deferred items are expected to reverse. Changes in tax rates or tax laws affect the expected future benefit or expense. The effect of such changes that occurred during each of the last three fiscal years is included in “Tax rate changes” disclosed under the effective income tax rate reconciliation shown above. DEFERRED TAX ASSETS AND LIABILITIES The tax effects of significant temporary differences representing deferred tax assets and liabilities at December 31, 2017 and December 31, 2016 are comprised of the following: December 31, December 31, 2017 2016 $ $ Accounting provisions 36 62 Net operating loss carryforwards and other deductions 43 43 Pension and other employee future benefit plans 31 65 Inventory 10 15 Tax credits 36 25 Gross deferred tax assets 156 210 Valuation allowance (25 ) (22 ) Net deferred tax assets 131 188 Property, plant and equipment (436 ) (648 ) Impact of foreign exchange on long-term debt and investments — (8 ) Intangible assets (131 ) (152 ) Other (16 ) (10 ) Total deferred tax liabilities (583 ) (818 ) Net deferred tax liabilities (452 ) (630 ) Included in: Other assets (Note 15) 2 2 Deferred income taxes and other (454 ) (632 ) Total (452 ) (630 ) At December 31, 2017, the Company had less than $1 million of federal net operating loss carryforwards remaining which expire in 2032. These U.S. federal net operating losses are subject to annual limitations under Section 382 of the Internal Revenue Code of 1986, as amended (the "Code"), that can vary from year to year. The Company also has other foreign net operating losses and deduction limitations of $150 million, which may be carried forward indefinitely. In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during periods in which temporary differences become deductible. The Company evaluates the realization of deferred tax assets on a quarterly basis. Evaluating the need for an amount of a valuation allowance for deferred tax assets often requires significant judgment. All available evidence, both positive and negative, is considered when determining whether, based on the weight of that evidence, a valuation allowance is needed. Specifically, the Company evaluated the following items: • Historical income / (losses) – particularly the most recent three-year period • Reversals of future taxable temporary differences • Projected future income / (losses) • Tax planning strategies • Divestitures Management believes that it is more likely than not that the results of future operations will generate sufficient taxable income to realize the deferred tax assets, with the exception of certain state credits for which a valuation allowance of $6 million exists at December 31, 2017, and certain foreign loss carryforwards for which a valuation allowance of $19 million exists at December 31, 2017. Of this amount, $3 million impacted tax expense and the effective tax rate for 2017 (2016 – $(1) million; 2015 – $(1) million). The Company historically has not provided for a U.S. income tax liability on undistributed earnings of its foreign subsidiaries. The earnings of the foreign subsidiaries, which reflect full provision for income taxes, are currently indefinitely reinvested in foreign operations. The Company is still analyzing the impact of the U.S. Tax Reform on its cash repatriation strategies and a change could result in the need for the Company to record a tax liability on the undistributed earnings of some or all of its foreign operations. The U.S. Tax Reform also includes a base erosion provision for Global Intangible Low-Taxed Income (“GILTI”). Beginning in 2018, the GILTI provisions require the Company to include in its U.S. income tax return earnings of foreign subsidiaries that are in excess of an allowable return on the tangible assets of the foreign subsidiaries. The Company is required to make an accounting policy election to either (1) treat taxes due related to GILTI as a current-period expense when incurred (the “period cost method”) or (2) factor such amounts into the measurement of deferred taxes (the “deferred method”). The Company is continuing to evaluate the GILTI tax rules and has not yet adopted a policy to account for the related impacts. ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES At December 31, 2017, the Company had gross unrecognized tax benefits of approximately $37 million ($43 million and $41 million for 2016 and 2015, respectively). If recognized in 2018, these tax benefits would impact the effective tax rate. These amounts represent the gross amount of exposure in individual jurisdictions and do not reflect any additional benefits expected to be realized if such positions were sustained, such as federal deduction that could be realized if an unrecognized state deduction was not sustained. December 31, December 31, December 31, 2017 2016 2015 $ $ $ Balance at beginning of year 43 41 48 Additions based on tax positions related to current year 3 3 3 Additions for tax positions of prior years 4 3 2 Reductions for tax positions of prior years — (2 ) (1 ) Reductions related to settlements with taxing authorities (1 ) — (4 ) Expirations of statutes of limitations (13 ) (3 ) (7 ) Interest 1 1 1 Foreign exchange impact — — (1 ) Balance at end of year 37 43 41 The Company recorded $1 million of accrued interest associated with unrecognized tax benefits for the period ending December 31, 2017 ($1 million and $1 million for 2016 and 2015, respectively). The Company recognizes accrued interest and penalties, if any, related to unrecognized tax benefits as a component of tax expense. The Company believes it is reasonably possible that up to $8 million of its unrecognized tax benefits may be recognized by December 31, 2018, which could significantly impact the effective tax rate. However, the amount and timing of the recognition of these benefits is subject to some uncertainty. The major jurisdictions where the Company and its subsidiaries will file tax returns for 2017, in addition to filing one consolidated U.S. federal income tax return, are Canada, Sweden and Spain. The Company and its subsidiaries will also file returns in various other countries in Europe and Asia as well as various U.S. states and Canadian provinces. At December 31, 2017, the Company’s subsidiaries are subject to foreign federal income tax examinations for the tax years 2007 through 2016, with federal years prior to 2014 being closed from a cash tax liability standpoint in the U.S., but the loss carryforwards can be adjusted in any open year where the loss has been utilized. The Company does not anticipate that adjustments stemming from these audits would result in a significant change to the results of its operations and financial condition. 1

Inventories

Inventories	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Inventories	NOTE 11. INVENTORIES The following table presents the components of inventories: December 31, December 31, 2017 2016 $ $ Work in process and finished goods 399 413 Raw materials 135 132 Operating and maintenance supplies 223 214 757 759

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill	NOTE 12. GOODWILL Changes in the carrying value of goodwill are as follows: December 31, December 31, 2017 2016 $ $ Balance at beginning of year 550 539 Effect of foreign currency exchange rate change 28 (6 ) Impairment of goodwill (Note 4) (578 ) — Acquisition of HDIS (Note 3) — 17 Balance at end of year — 550

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	NOTE 13. PROPERTY, PLANT AND EQUIPMENT The following table presents the components of property, plant and equipment: Range of useful lives December 31, December 31, (in years) 2017 2016 $ $ Machinery and equipment 3 – 20 7,674 7,408 Buildings and improvements 10 – 40 1,059 1,007 Timberlands (1) 207 200 Assets under construction — 104 94 9,044 8,709 Less: Accumulated depreciation (6,279 ) (5,884 ) 2,765 2,825 (1) Amortization is calculated using the unit of production method. Depreciation expense related to property, plant and equipment for the year ended December 31, 2017 was $302 million (2016 – $329 million; 2015 – $340 million).

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Intangible Assets	NOTE 14. INTANGIBLE ASSETS The following table presents the components of intangible assets: Estimated useful lives December 31, December 31, (in years) 2017 2016 Gross carrying Accumulated Gross carrying Accumulated amount amortization Net amount amortization Net Definite-lived intangible assets subject to amortization $ $ $ $ $ $ Water rights 40 3 (1 ) 2 3 (1 ) 2 Customer relationships 10 – 40 392 (79 ) 313 369 (60 ) 309 Technology 7 – 20 8 (4 ) 4 8 (3 ) 5 Non-Compete 9 1 (1 ) — 1 — 1 License rights 12 29 (11 ) 18 28 (8 ) 20 433 (96 ) 337 409 (72 ) 337 Indefinite-lived intangible assets not subject to amortization Water rights 4 — 4 4 — 4 Trade names 245 — 245 225 — 225 License rights 6 — 6 6 — 6 Catalog rights 41 — 41 36 — 36 Total 729 (96 ) 633 680 (72 ) 608 Amortization expense related to intangible assets for the year ended December 31, 2017 was $19 million (2016 – $19 million; 2015 – $19 million). Amortization expense for the next five years related to intangible assets is expected to be as follows: 2018 2019 2020 2021 2022 $ $ $ $ $ Amortization expense related to intangible assets 22 21 21 21 21 The Company performed its annual impairment test on its indefinite-lived intangible assets at October 1, 2017, 2016 and 2015, using a quantitative approach, except for the license rights and water rights, where the Company used a qualitative approach, and determined that the estimated fair values of its indefinite-lived intangible assets exceeded their carrying amounts. No impairment charge was recorded for indefinite-lived intangible assets during 2017, 2016 or 2015.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2017
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Other Assets	NOTE 15. OTHER ASSETS The following table presents the components of other assets: December 31, December 31, 2017 2016 $ $ Pension asset - defined benefit pension plans (Note 7) 131 103 Investment tax credits receivable 7 4 Unamortized debt issuance costs 4 5 Deferred income tax assets (Note 10) 2 2 Derivative financial instruments (Note 23) 5 8 Other 8 7 157 129

Closure and Restructuring Costs

Closure and Restructuring Costs and Liability	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Closure and Restructuring Costs and Liability	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 16. CLOSURE AND RESTRUCTURING COSTS AND LIABILITY In the fourth quarter of 2016, as a result of a revision in the Company’s estimated withdrawal liability for U.S. multiemployer plans, the Company recorded a credit of $4 million in Closure and restructuring costs on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). At December 31, 2017, the total provision for the withdrawal liabilities was $49 million. Plymouth, North Carolina mill On September 23, 2016, the Company announced a plan to optimize fluff pulp manufacturing at the Plymouth, North Carolina mill. The restructuring, which is expected to be completed in 2018, includes the permanent closure of a pulp dryer and idling of assets, in addition to a workforce reduction of approximately 100 positions. The streamlining process will also right-size the mill to an annualized production target of approximately 380,000 metric tons of fluff pulp. The Company recorded $5 million of severance and termination costs under Closure and restructuring costs during the third quarter of 2016. 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 $29 million for the year ended December 31, 2016, of accelerated depreciation under Impairment of property, plant and equipment on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). During 2016, the Company also recorded $26 million of costs related to the fluff pulp conversion outage and $1 million of severance and termination costs under Closure and restructuring costs. The Company recorded $77 million for the year ended December 31, 2015, of accelerated depreciation under Impairment of goodwill and property, plant and equipment on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). During 2015, the Company also recorded $3 million of severance and termination costs under Closure and restructuring costs. Other costs During 2017, other costs related to previous and ongoing closures and restructuring included $2 million of severance and termination costs (2016 – $3 million; 2015 – $1 million) and pension settlement costs of nil (2016 – $1 million; 2015 – nil). The following tables provide the components of closure and restructuring costs by segment: Year ended December 31, 2017 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs — 2 2 Closure and restructuring costs — 2 2 Year ended December 31, 2016 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs 8 1 9 Pension settlement and withdrawal liability (3 ) — (3 ) Fluff pulp conversion outage 26 — 26 Closure and restructuring costs 31 1 32 Year Ended December 31, 2015 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs 3 1 4 Closure and restructuring costs 3 1 4 The following table provides the activity in the closure and restructuring liability: December 31, December 31, 2017 2016 $ $ Balance at beginning of year 7 3 Additions 2 9 Payments (2 ) (5 ) Balance at end of year 7 7 The $7 million provision is comprised of severance and termination costs of $6 million and $1 million in the Pulp and Paper segment and Personal Care segment, respectively. Closure and restructuring costs are based on management’s best estimates at December 31, 2017. Actual costs may differ from these estimates due to subsequent developments such as the results of environmental studies, the ability to find a buyer for assets set to be dismantled and demolished and other business developments. As such, additional costs and further impairment charges may be required in future periods. 1

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Dec. 31, 2017
Payables And Accruals [Abstract]
Trade and Other Payables	NOTE 17. TRADE AND OTHER PAYABLES The following table presents the components of trade and other payables: December 31, December 31, 2017 2016 $ $ Trade payables 382 332 Payroll-related accruals 164 160 Accrued interest 16 16 Payables on capital projects 11 13 Rebate accruals 72 62 Liability - pension and other post-retirement benefit plans (Note 7) 5 4 Liability - multiemployer plan withdrawal 2 2 Provision for environment and other asset retirement obligations (Note 22) 13 15 Closure and restructuring costs liability (Note 16) 7 7 Derivative financial instruments (Note 23) 7 11 Dividends payable (Note 21) 26 26 Stock-based compensation - liability awards 6 2 Other 5 6 716 656

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Loss by Component	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 18. CHANGES IN ACCUMULATED OTHER COMPREHENSIVE LOSS BY COMPONENT The following table presents the changes in Accumulated other comprehensive loss by component (1) Net derivative (losses) gains on Post-retirement Foreign currency cash flow hedges Pension items (2) benefit items (2) 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 (5 ) N/A N/A N/A (5 ) Currency options 11 N/A N/A N/A 11 Net (gain) loss N/A (6 ) 17 N/A 11 Foreign currency items N/A N/A N/A 146 146 Other comprehensive income (loss) before reclassifications 6 (6 ) 17 146 163 Amounts reclassified from Accumulated other comprehensive loss (9 ) 9 — — — Net current period other comprehensive (loss) income (3 ) 3 17 146 163 Balance at December 31, 2017 8 (218 ) 6 (132 ) (336 ) (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 Amount reclassified from Accumulated other comprehensive loss (1) Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Net derivative (losses) gains on cash flow hedge Natural gas swap contracts — 12 16 (2) Currency options and forwards (14 ) 12 28 (2) Total before tax (14 ) 24 44 Tax benefit (expense) 5 (10 ) (18 ) Net of tax (9 ) 14 26 Amortization of defined benefit pension items Amortization of prior year service cost 5 5 3 (3) Amortization of net actuarial loss 9 6 7 (3) Total before tax 14 11 10 Tax expense (5 ) (4 ) (3 ) Net of tax 9 7 7 (1) Amounts in parentheses indicate losses. (2) These amounts are included in Cost of sales in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). (3) These amounts are included in the computation of net periodic benefit cost (see Note 7 "Pension Plans and Other Post-Retirement Benefit Plans" for more details). 1

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Long-Term Debt	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 19. LONG-TERM DEBT Par December 31, December 31, Maturity Amount Currency 2017 2016 $ $ $ Unsecured notes 10.75% Notes 2017 63 US — 63 4.4% Notes 2022 300 US 300 300 6.25% Notes 2042 250 US 249 249 6.75% Notes 2044 250 US 249 249 Revolving Credit Facility 2021 — US — 50 Term Loan 2025 300 US 300 300 Securitization 2019 25 US 25 70 Capital lease obligations and other 2017 - 2032 14 8 1,137 1,289 Less: Unamortized debt issuance costs 7 8 Less: Due within one year 1 63 1,129 1,218 Principal long-term debt repayments, including capital lease obligations, in each of the next five years will amount to: Long-term debt Capital leases and other $ $ 2018 — 2 2019 25 2 2020 — 2 2021 — 2 2022 300 2 Thereafter 800 9 1,125 19 Less: Amounts representing interest — 5 Total payments 1,125 14 UNSECURED NOTES The Company’s 10.75% Notes, in the aggregate principal amount of $63 million, matured on June 1, 2017. The Company’s 9.5% Notes, in the aggregate principal amount of $39 million, matured on August 1, 2016. The Company redeemed on August 20, 2015 (the redemption date), $55 million in aggregate principal amount of its 9.5% Notes due 2016, representing approximately 59% of the outstanding notes, and $215 million in aggregate principal amount of its 10.75% Notes due 2017, representing approximately 77% of the outstanding notes. The redemption price for the notes was equal to 100% of the principal amount of such notes, plus accrued and unpaid interest, plus a make-whole premium of $42 million that was incurred in the third quarter of 2015. REVOLVING CREDIT FACILITY In August 2016, the Company amended and restated its unsecured revolving credit facility (the “Credit Agreement”) with certain domestic and foreign banks, increasing the amount available from $600 million to $700 million. The amendment also extended the Credit Agreement’s maturity date from October 3, 2019 to August 18, 2021. The amendment also allows certain foreign subsidiaries to be borrowers under the facility. The maturity date of the facility may be extended by one year and the lender commitments may be increased by up to $400 million, subject to lender approval and customary requirements. Borrowings by the Company under the Credit Agreement are guaranteed by its significant domestic subsidiaries. Borrowings by foreign borrowers under the Credit Agreement are guaranteed by the Company, the Company’s significant domestic subsidiaries and certain of the Company’s significant foreign subsidiaries. Borrowings under the Credit Agreement bear interest at LIBOR, EURIBOR, Canadian bankers' acceptance or prime rate, as applicable, plus a margin linked to the Company’s credit rating. In addition, the Company pays facility fees quarterly at rates dependent on the Company's credit ratings. The Credit Agreement contains customary covenants and events of default for transactions of this type, including two financial covenants: (i) an interest coverage ratio, as defined in the Credit Agreement, that must be maintained at a level of not less than 3 to 1 and (ii) a leverage ratio, as defined in the Credit Agreement, that must be maintained at a level of not greater than 3.75 to 1 (or 4.00 to 1 upon the occurrence of certain qualifying material acquisitions). At December 31, 2017, the Company was in compliance with these financial covenants, and there were no borrowings (December 31, 2016 – $50 million was borrowed). TERM LOAN In the third quarter of 2015, a wholly owned subsidiary of Domtar borrowed $300 million under an unsecured 10 year Term Loan Agreement with certain domestic banks. The Company and certain significant domestic subsidiaries of the Company unconditionally guarantee any obligations from time to time arising under the Term Loan Agreement. Borrowings under the Term Loan Agreement bear interest at LIBOR plus a margin of 1.875%. The Term Loan Agreement contains customary covenants, including two financial covenants: (i) an interest coverage ratio, as defined in the Term Loan Agreement, that must be maintained at a level of not less than 3 to 1 and (ii) a leverage ratio, as defined in the Term Loan Agreement, that must be maintained at a level not greater than 3.75 to 1. At December 31, 2017, the Company was in compliance with these financial covenants. RECEIVABLES SECURITIZATION The Company has a $150 million receivables securitization facility that matures in March 2019. This facility provides additional liquidity to the Company to fund its operations or issue letters of credit. The costs under the program vary based on changes in interest rates and amounts utilized. Sales of receivables under this program are accounted for as secured borrowings. The program consists of the ongoing sale of most of the receivables of its domestic subsidiaries to a bankruptcy remote consolidated subsidiary which, in turn, transfers a senior beneficial interest in them to a special purpose entity managed by a financial institution for multiple sellers of receivables to support borrowings or the issue of letters of credit by the Company. The program contains certain termination events, which include, but are not limited to, matters related to receivable performance, certain defaults occurring under the 2016 Credit Agreement, or the failure by Domtar to satisfy material obligations. At December 31, 2017, $25 million was borrowed and $50 million of letters of credit were outstanding under this facility (2016 – $70 million and $48 million, respectively). In 2017, a net charge of $2 million (2016 – $2 million; 2015 – $1 million) resulted from the program described above and was included in Interest expense, net in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss).

Other Liabilities and Deferred

Other Liabilities and Deferred Credits	12 Months Ended
	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Other Liabilities and Deferred Credits	NOTE 20. OTHER LIABILITIES AND DEFERRED CREDITS The following table presents the components of other liabilities and deferred credits: . December 31, December 31, 2017 2016 $ $ Liability - other post-retirement benefit plans (Note 7) 71 86 Pension liability - defined benefit pension plans (Note 7) 130 141 Pension liability - multiemployer plan withdrawal 47 48 Long-term income taxes payable 42 — Provision for environmental and asset retirement obligations (Note 22) 31 35 Stock-based compensation - liability awards 20 17 Derivative financial instruments (Note 23) 5 10 Other 22 21 368 358 ASSET RETIREMENT OBLIGATIONS The asset retirement obligations are principally linked to landfill capping obligations and demolition of certain abandoned buildings. At December 31, 2017, Domtar estimated the net present value of its asset retirement obligations to be $15 million (2016 – $14 million); the present value is based on probability weighted undiscounted cash outflows of $58 million (2016 – $58 million). The majority of the asset retirement obligations are estimated to be settled prior to December 31, 2057. Domtar’s credit adjusted risk-free rates were used to calculate the net present value of the asset retirement obligations. The rates used vary between 5.5% and 12.0%, based on the prevailing rate at the moment of recognition of the liability and on its settlement period. The following table reconciles Domtar’s asset retirement obligations: December 31, December 31, 2017 2016 $ $ Asset retirement obligations, beginning of year 14 14 Asset retirement obligation payments — (1 ) Accretion expense 1 1 Asset retirement obligations, end of year 15 14

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Shareholders' Equity	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 21. SHAREHOLDERS’ EQUITY During 2017, the Company declared four quarterly dividends of $0.415 per share, to holders of the Company’s common stock. Dividends of $26 million were paid on April 17, 2017, July 17, 2017, October 16, 2017 and January 15, 2018, respectively, to shareholders of record as of April 3, 2017, July 3, 2017, October 2, 2017 and January 2, 2018, respectively. During 2016, the Company declared one quarterly dividend of $0.40 per share and three quarterly dividends of $0.415 per share, to holders of the Company’s common stock. The total dividends of approximately $25 million, $26 million, $26 million and $26 million were paid on April 15, 2016, July 15, 2016, October 17, 2016 and January 17, 2017, respectively, to shareholders of record as of April 4, 2016, July 5, 2016, October 3, 2016 and January 3, 2017, respectively. On January 29, 2018, the Company’s Board of Directors approved a quarterly dividend of $0.435 per share, an increase of $0.02 or 4.8%, to be paid to holders of the Company’s common stock. This dividend is to be paid on April 16, 2018 to shareholders of record on April 2, 2018. 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 2017, there were no shares repurchased under the Program. During 2016, the Company repurchased 304,915 shares (2015 – 1,210,932) at an average price of $32.21 (2015 – $41.40) for a total cost of $10 million (2015 – $50 million). Since the inception of the Program, the Company 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. The authorized stated capital consists of the following: PREFERRED SHARES The Company is authorized to issue 20 million preferred shares, par value $0.01 per share. The Board of Directors of the Company will determine the voting powers (if any) of the shares, and the preferences and relative, participating, optional or other special rights, if any, and any qualifications, limitations or restrictions thereof, of the shares at the time of issuance. No preferred shares were outstanding at December 31, 2017 or December 31, 2016. COMMON STOCK The Company is authorized to issue two billion shares of common stock, par value $0.01 per share. Holders of the Company’s common stock are entitled to one vote per share. The changes in the number of outstanding common stock and their aggregate stated value during the years ended December 31, 2017 and December 31, 2016, were as follows: December 31, December 31, 2017 2016 Number Number Common stock of shares $ of shares $ Balance at beginning of year 62,588,837 1 62,849,936 1 Shares issued Treasury stock (1) 106,848 — (261,099 ) — Balance at end of year 62,695,685 1 62,588,837 1 (1) During 2017, the Company repurchased no shares through the Program (2016 – 304,915) and issued 106,848 shares (2016 – 43,816) out of Treasury stock in conjunction with the exercise of stock-based compensation awards. 1

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 22. COMMITMENTS AND CONTINGENCIES ENVIRONMENTAL MATTERS The Company is subject to environmental laws and regulations enacted by federal, provincial, state and local authorities. In 2017, the Company’s operating expenses for environmental matters amounted to $67 million (2016 – $65 million; 2015 – $70 million). The Company made capital expenditures for environmental matters of $2 million in 2017 (2016 – $4 million; 2015 – $7 million). In connection with alleged contamination of a site bordering Burrard Inlet in North Vancouver, on February 16, 2010, the government of British Columbia issued a Remediation Order to Seaspan International Ltd. and the Company, in order to define and implement an action plan to address soil, sediment and groundwater issues. Construction began in January 2017 and is expected to be completed in 2019. The Company 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: December 31, December 31, 2017 2016 $ $ Balance at beginning of year 50 52 Additions 4 2 Environmental spending (12 ) (5 ) Effect of foreign currency exchange rate change 2 1 Balance at end of year (1) 44 50 (1) At December 31, 2017, $13 million is shown in Trade and other payables (see Note 17) and $31 million is shown in Other liabilities and deferred credits (see Note 20). At December 31, 2017, anticipated undiscounted payments in each of the next five years are as follows: 2018 2019 2020 2021 2022 Thereafter Total $ $ $ $ $ $ $ Environmental provision and asset retirement obligations 14 3 2 2 1 65 87 The U.S. Environmental Protection Agency (the “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 relating to climate change 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. The EPA is also proposing to repeal the Clean Power Plan in accordance with President Trump’s Executive Order issued on March 28, 2017, and the EPA has separately requested comment on whether to replace the Clean Power Plan with another rule consistent with the new Administration’s interpretation of the Clean Air Act. The EPA has 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 for the Clean Power Plan, 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 with 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 December 31, 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 (income) loss, net. On May 26, 2016, the CNMC rendered its final decision, which declared that a number of manufacturers of heavy adult 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 (income) 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 (income) 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. LEASE AND OTHER COMMERCIAL COMMITMENTS The Company has entered into operating leases for property, plant and equipment. The Company also has commitments to purchase property, plant and equipment, roundwood, wood chips, gas and certain chemicals. Purchase orders in the normal course of business are excluded from the table below. Any amounts for which the Company is liable under purchase orders are reflected in the Consolidated Balance Sheets as Trade and other payables. Minimum future payments under these operating leases and other commercial commitments, determined at December 31, 2017, were as follows: 2018 2019 2020 2021 2022 Thereafter Total $ $ $ $ $ $ $ Operating leases 27 23 19 15 12 29 125 Other commercial commitments 68 14 2 1 — 1 86 Total operating lease expense amounted to $31 million in 2017 (2016 – $28 million; 2015 – $28 million). 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 December 31, 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 December 31, 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. 1

Derivatives and Hedging Activit

Derivatives and Hedging Activities and Fair Value Measurement	12 Months Ended
	Dec. 31, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities and Fair Value Measurement	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 23. 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 years presented. The Company does not hold derivative financial instruments for trading purposes. CREDIT RISK The Company is exposed to credit risk on accounts receivables 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 December 31, 2017, one of Domtar’s Pulp and Paper segment customers located in the U.S. represented 12% or $83 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 securitization, term loan 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. In December 2014, the Company entered into a $100 million notional 2.5 year fixed to floating interest rate swap. This swap was designated as a fair value hedge for a portion of its 10.75% Notes due June 2017. The changes in fair value of both the hedging and the hedged item were immediately recognized in interest expense. In August 2015, the Company terminated this swap simultaneously with the redemption of $215 million of its 10.75% Notes, with no significant impact on net earnings. 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 54 months. The following table presents the volumes under derivative financial instruments for natural gas contracts outstanding as of December 31, 2017 to hedge forecasted purchases: Commodity Notional contractual quantity under derivative contracts MMBTU (1) Notional contractual value under derivative contracts (in millions of dollars) Percentage of forecasted purchases under derivative contracts Natural gas 2018 12,695,000 $ 38 51% 2019 11,430,000 $ 34 45% 2020 8,880,000 $ 27 35% 2021 3,920,000 $ 12 16% 2022 2,070,000 $ 6 8% (1) MMBTU: Millions of British thermal units The natural gas derivative contracts were fully effective as of December 31, 2017. There were no amounts reflected in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) for the year ended December 31, 2017 resulting from hedge ineffectiveness (2016 and 2015 – 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 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 18 months and to hedge a portion of forecasted sales by its U.S. subsidiaries in British pounds over the next 3 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 December 31, 2017 to hedge forecasted purchases and sales: Percentage of Notional forecasted Business Year of contractual exposures under Average Average Currency exposure hedged Segment maturity value contracts Protection rate Obligation rate 2018 CDN/USD Pulp and Paper 482 CDN 60% 1 USD = 1.2864 1 USD = 1.3395 USD/Euro Personal Care 63 USD 89% 1 Euro = 1.1593 1 Euro = 1.1776 2019 CDN/USD Pulp and Paper 109 CDN 14% 1 USD = 1.2875 1 USD = 1.3451 The foreign exchange derivative contracts were fully effective as of December 31, 2017. There were no amounts reflected in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) for the year ended December 31, 2017 resulting from hedge ineffectiveness (2016 and 2015 – 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 December 31, 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. Quoted Significant Significant active markets for observable unobservable December 31, identical assets inputs inputs Fair Value of financial instruments at: 2017 (Level 1) (Level 2) (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 16 — 16 — (a) Prepaid expenses Natural gas swap contracts — — — — (a) Prepaid expenses Currency derivatives 4 — 4 — (a) Other assets Natural gas swap contracts 1 — 1 — (a) Other assets Total Assets 21 — 21 — Liabilities derivatives Currency derivatives 5 — 5 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Currency derivatives — — — — (a) Other liabilities and deferred credits Natural gas swap contracts 5 — 5 — (a) Other liabilities and deferred credits Total Liabilities 12 — 12 — Other Instruments: Stock-based compensation - liability awards 6 6 — — Trade and other payables Stock-based compensation - liability awards 20 20 — — Other liabilities and deferred credits Long-term debt 1,216 — 1,216 — (b) Long-term debt The net cumulative loss recorded in Accumulated other comprehensive loss relating to natural gas contracts is $6 million at December 31, 2017, of which a loss of $2 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 December 31, 2017. The net cumulative gain recorded in Accumulated other comprehensive loss relating to currency options and forwards hedging forecasted purchases is $15 million at December 31, 2017, of which a gain of $11 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 December 31, 2017. Quoted prices in Significant Significant active markets for observable unobservable December 31, identical assets inputs inputs Fair Value of financial instruments at: 2016 (Level 1) (Level 2) (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 is 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 December 31, 2017 and December 31, 2016. However, fair value disclosure is required. The carrying value of the Company’s long-term debt is $1,130 million and $1,281 million at December 31, 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. 1

Segment Disclosures

Segment Disclosures	12 Months Ended
	Dec. 31, 2017
Segment Reporting [Abstract]
Segment Disclosures	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 24. 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. The accounting policies of the reportable segments are the same as those described in Note 1. The Company evaluates segment performance based on operating income. Transfer prices between segments are based on market prices. Certain Corporate general and administrative costs are allocated to the segments. Corporate costs that are not related to segment activities, as well as the mark-to-market impact on stock based compensation awards, are presented on the Corporate line. The Company does not allocate interest expense and income taxes to the segments. Segment assets are those directly used in segment operations. The Company attributes sales to customers in different geographical areas on the basis of the location of the customer. Long-lived assets consist of property, plant and equipment, intangible assets and goodwill used in the generation of sales in the different geographical areas. An analysis and reconciliation of the Company’s business segment information to the respective information in the financial statements is as follows: Year ended Year ended Year ended December 31, December 31, December 31, SEGMENT DATA 2017 2016 2015 $ $ $ Sales Pulp and Paper 4,216 4,239 4,458 Personal Care 1,005 917 869 Total for reportable segments 5,221 5,156 5,327 Intersegment sales (64 ) (58 ) (63 ) Consolidated sales (1) 5,157 5,098 5,264 Sales by product group Communication papers 2,382 2,571 2,736 Specialty and packaging papers 651 680 718 Market pulp 1,119 930 941 Absorbent hygiene products 1,005 917 869 Consolidated sales (1) 5,157 5,098 5,264 Depreciation and amortization Pulp and Paper 254 284 297 Personal Care 67 64 62 Total for reportable segments 321 348 359 Impairment of goodwill - Personal Care 578 — — Impairment of property, plant and equipment - Pulp and Paper — 29 77 Consolidated depreciation and amortization and impairment of goodwill and property, plant and equipment 899 377 436 Operating income (loss) Pulp and Paper 250 217 270 Personal Care (527 ) 57 61 Corporate (40 ) (51 ) (43 ) Consolidated operating (loss) income (317 ) 223 288 Interest expense, net 66 66 132 (Loss) earnings before income taxes (383 ) 157 156 Income tax (benefit) expense (125 ) 29 14 Net (loss) earnings (258 ) 128 142 (1) In 2017 and 2016, Staples, one of the Company’s largest customers in the Pulp and Paper segment, represented approximately 10% (2016 – 11%) of the total sales. December 31, December 31, 2017 2016 $ $ Segment assets Pulp and Paper 3,649 3,637 Personal Care 1,406 1,884 Total for reportable segments 5,055 5,521 Corporate 157 159 Consolidated assets 5,212 5,680 Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Additions to property, plant and equipment Pulp and Paper 128 287 221 Personal Care 48 55 57 Total for reportable segments 176 342 278 Corporate 4 4 6 Consolidated additions to property, plant and equipment 180 346 284 Add: Change in payables on capital projects 2 1 5 Consolidated additions to property, plant and equipment per Consolidated Statements of Cash Flows 182 347 289 Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Geographic information Sales United States 3,486 3,571 3,776 Canada 474 493 492 Europe 619 605 561 Asia 444 351 302 Other foreign countries 134 78 133 5,157 5,098 5,264 December 31, December 31, 2017 2016 $ $ Long-lived assets United States 2,136 2,589 Canada 677 642 Europe 585 752 3,398 3,983 1

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	12 Months Ended
	Dec. 31, 2017
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Financial Information	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED NOTE 25. 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 December 31, 2017 and 2016 and the Statements of Earnings (Loss) and Comprehensive Income (Loss) and Cash Flows for the years ended December 31, 2017, 2016 and 2015 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. CONDENSED CONSOLIDATING STATEMENT OF LOSS Year ended AND COMPREHENSIVE INCOME (LOSS) December 31, 2017 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,243 2,062 (1,148 ) 5,157 Operating expenses Cost of sales, excluding depreciation and amortization — 3,689 1,590 (1,148 ) 4,131 Depreciation and amortization — 233 88 — 321 Selling, general and administrative 9 142 305 — 456 Impairment of goodwill — 313 265 — 578 Closure and restructuring costs — 2 — — 2 Other operating loss (income), net — 1 (15 ) — (14 ) 9 4,380 2,233 (1,148 ) 5,474 Operating loss (9 ) (137 ) (171 ) — (317 ) Interest expense (income), net 63 86 (83 ) — 66 Loss before income taxes (72 ) (223 ) (88 ) — (383 ) Income tax expense (benefit) 9 (179 ) 45 — (125 ) Share in earnings of equity accounted investees (177 ) (133 ) — 310 — Net loss (258 ) (177 ) (133 ) 310 (258 ) Other comprehensive income 163 175 170 (345 ) 163 Comprehensive (loss) income (95 ) (2 ) 37 (35 ) (95 ) CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE INCOME December 31, 2016 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,203 2,040 (1,145 ) 5,098 Operating expenses Cost of sales, excluding depreciation and amortization — 3,638 1,542 (1,145 ) 4,035 Depreciation and amortization — 256 92 — 348 Selling, general and administrative 17 93 317 — 427 Impairment of property, plant and equipment — 29 — — 29 Closure and restructuring costs — 31 1 — 32 Other operating loss (income), net 1 (1 ) 4 — 4 18 4,046 1,956 (1,145 ) 4,875 Operating (loss) income (18 ) 157 84 — 223 Interest expense (income), net 65 50 (49 ) — 66 (Loss) earnings before income taxes (83 ) 107 133 — 157 Income tax (benefit) expense (43 ) 36 36 — 29 Share in earnings of equity accounted investees 168 97 — (265 ) — Net earnings 128 168 97 (265 ) 128 Other comprehensive income (loss) 2 (12 ) (35 ) 47 2 Comprehensive income 130 156 62 (218 ) 130 CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE LOSS December 31, 2015 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,346 2,070 (1,152 ) 5,264 Operating expenses Cost of sales, excluding depreciation and amortization — 3,726 1,573 (1,152 ) 4,147 Depreciation and amortization — 256 103 — 359 Selling, general and administrative 11 105 278 — 394 Impairment of property, plant and equipment — 77 — — 77 Closure and restructuring costs — 3 1 — 4 Other operating loss (income), net 5 (3 ) (7 ) — (5 ) 16 4,164 1,948 (1,152 ) 4,976 Operating (loss) income (16 ) 182 122 — 288 Interest expense (income), net 131 30 (29 ) — 132 (Loss) earnings before income taxes (147 ) 152 151 — 156 Income tax (benefit) expense (63 ) 38 39 — 14 Share in earnings of equity accounted investees 226 112 — (338 ) — Net earnings 142 226 112 (338 ) 142 Other comprehensive loss (233 ) (235 ) (215 ) 450 (233 ) Comprehensive loss (91 ) (9 ) (103 ) 112 (91 ) CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 3 14 122 — 139 Receivables — 402 302 — 704 Inventories — 522 235 — 757 Prepaid expenses 5 22 6 — 33 Income and other taxes receivable 7 1 16 — 24 Intercompany accounts 380 314 45 (739 ) — Total current assets 395 1,275 726 (739 ) 1,657 Property, plant and equipment, net — 1,870 895 — 2,765 Intangible assets, net — 268 365 — 633 Investments in affiliates 3,892 2,609 — (6,501 ) — Intercompany long-term advances 6 81 1,513 (1,600 ) — Other assets 22 24 129 (18 ) 157 Total assets 4,315 6,127 3,628 (8,858 ) 5,212 Liabilities and shareholders' equity Current liabilities Trade and other payables 55 424 237 — 716 Intercompany accounts 244 63 432 (739 ) — Income and other taxes payable 1 14 9 — 24 Long-term debt due within one year — — 1 — 1 Total current liabilities 300 501 679 (739 ) 741 Long-term debt 792 300 37 — 1,129 Intercompany long-term loans 674 925 1 (1,600 ) — Deferred income taxes and other — 356 153 (18 ) 491 Other liabilities and deferred credits 66 153 149 — 368 Shareholders' equity 2,483 3,892 2,609 (6,501 ) 2,483 Total liabilities and shareholders' equity 4,315 6,127 3,628 (8,858 ) 5,212 CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2016 Non- Guarantor Guarantor Consolidating 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 Year ended December 31, 2017 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net loss (258 ) (177 ) (133 ) 310 (258 ) Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss 287 259 471 (310 ) 707 Cash flows from operating activities 29 82 338 — 449 Investing activities Additions to property, plant and equipment — (99 ) (83 ) — (182 ) Proceeds from disposals of property, plant and equipment — — 19 — 19 Acquisition of business, net of cash acquired — — (8 ) — (8 ) Cash flows used for investing activities — (99 ) (72 ) — (171 ) Financing activities Dividend payments (104 ) — — — (104 ) Net change in bank indebtedness — (12 ) — — (12 ) Change in revolving credit facility (50 ) — — — (50 ) Proceeds from receivables securitization facilities — — 45 — 45 Repayments of receivables securitization facilities — — (90 ) — (90 ) Repayments of long-term debt (63 ) — (1 ) — (64 ) Increase in long-term advances to related parties — — (202 ) 202 — Decrease in long-term advances to related parties 173 29 — (202 ) — Other 1 — — — 1 Cash flows (used for) provided from financing activities (43 ) 17 (248 ) — (274 ) Net (decrease) increase in cash and cash equivalents (14 ) — 18 — 4 Impact of foreign exchange on cash — — 10 — 10 Cash and cash equivalents at beginning of year 17 14 94 — 125 Cash and cash equivalents at end of year 3 14 122 — 139 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2016 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 128 168 97 (265 ) 128 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (4,280 ) 4,149 203 265 337 Cash flows (used for) provided from operating activities (4,152 ) 4,317 300 — 465 Investing activities Additions to property, plant and equipment — (265 ) (82 ) — (347 ) Proceeds from disposals of property, plant and equipment and sale of business — — 1 — 1 Acquisition of businesses, net of cash acquired — (1 ) (45 ) — (46 ) Other — — 1 — 1 Cash flows used for investing activities — (266 ) (125 ) — (391 ) Financing activities Dividend payments (102 ) — — — (102 ) Stock repurchase (10 ) — — — (10 ) Net change in bank indebtedness — 12 — — 12 Proceeds from receivables securitization facilities — — 140 — 140 Repayments of receivables securitization facilities — — (70 ) — (70 ) Repayments of long-term debt (38 ) (1 ) (1 ) — (40 ) Increase in long-term advances to related parties — (4,050 ) (223 ) 4,273 — Decrease in long-term advances to related parties 4,273 — — (4,273 ) — Other (3 ) — — — (3 ) Cash flows provided from (used for) financing activities 4,120 (4,039 ) (154 ) — (73 ) Net (decrease) increase in cash and cash equivalents (32 ) 12 21 — 1 Impact of foreign exchange on cash — — (2 ) — (2 ) Cash and cash equivalents at beginning of year 49 2 75 — 126 Cash and cash equivalents at end of year 17 14 94 — 125 CONDENSED CONSOLIDATING STATEMENT OF Year ended CASH FLOWS December 31, 2015 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 142 226 112 (338 ) 142 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 134 (250 ) 89 338 311 Cash flows provided from (used for) operating activities 276 (24 ) 201 — 453 Investing activities Additions to property, plant and equipment — (210 ) (79 ) — (289 ) Proceeds from disposals of property, plant and equipment 1 7 28 — 36 Other — — 9 — 9 Cash flows provided from (used for) investing activities 1 (203 ) (42 ) — (244 ) Financing activities Dividend payments (100 ) — — — (100 ) Stock repurchase (50 ) — — — (50 ) Net change in bank indebtedness — (11 ) — — (11 ) Change of revolving credit facility 50 — — — 50 Issuance of long-term debt — 300 — — 300 Repayments of long-term debt (436 ) (2 ) (1 ) — (439 ) Increase in long-term advances to related parties — (75 ) (152 ) 227 — Decrease in long-term advances to related parties 227 — — (227 ) — Other 2 (1 ) — — 1 Cash flows (used for) provided from financing activities (307 ) 211 (153 ) — (249 ) Net (decrease) increase in cash and cash equivalents (30 ) (16 ) 6 — (40 ) Impact of foreign exchange on cash — — (8 ) — (8 ) Cash and cash equivalents at beginning of year 79 18 77 — 174 Cash and cash equivalents at end of year 49 2 75 — 126 1

Interim Financial Results

Interim Financial Results	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Interim Financial Results	Domtar Corporation Interim Financial Results (Unaudited) (in millions of dollars, unless otherwise noted) 2017 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,304 $ 1,224 $ 1,292 $ 1,337 $ 5,157 Operating income (loss) 42 64 89 (a) (512 ) (b) (317 ) Earnings (loss) before income taxes 25 47 73 (528 ) (383 ) Net earnings (loss) 20 38 70 (386 ) (g) (258 ) Basic net earnings (loss) per common share 0.32 0.61 1.12 (6.16 ) (4.11 ) Diluted net earnings (loss) per common share 0.32 0.61 1.11 (6.16 ) (4.11 ) 2016 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,287 $ 1,267 $ 1,270 $ 1,274 $ 5,098 Operating income 18 (c) 39 (d) 92 (e) 74 (f) 223 Earnings before income taxes 1 24 75 57 157 Net earnings 4 18 59 47 128 Basic net earnings per common share 0.06 0.29 0.94 0.75 2.04 Diluted net earnings per common share 0.06 0.29 0.94 0.75 2.04 (a) The operating income for the third Quarter of 2017 included the partial reversal of contingent consideration provision of $2 million related to our Corporate segment. The Company also recorded a gain on disposal of property, plant and equipment of $4 million related to our Pulp and Paper segment. (b) The operating loss for the fourth Quarter of 2017 included a goodwill impairment charge of $578 million and closure and restructuring costs of $2 million, both associated with our Personal Care segment. The Company also recorded a gain on disposal of property, plant and equipment of $9 million related to our Corporate segment. (c) The operating income for the first Quarter of 2016 included closure and restructuring costs of $2 million related to our Pulp and Paper segment. The Company also incurred an additional $21 million of accelerated depreciation at its Ashdown, Arkansas mill, as part of the conversion to the fluff pulp line. ( d ) The operating income for the second Quarter of 2016 included closure and restructuring costs of $21 million and an additional $3 million of accelerated depreciation at its Ashdown, Arkansas mill, as part of the conversion to the fluff pulp line. ( e ) The operating income for the third Quarter of 2016 included closure and restructuring costs of $5 million related to our Pulp and Paper segment. The Company also incurred $5 million of closure and restructuring costs and an additional $5 million of accelerated depreciation at its Ashdown, Arkansas mill, as part of the conversion to the fluff pulp line. ( f ) The operating income for the fourth Quarter of 2016 included closure and restructuring costs of $1 million related to our Personal Care segment and $(2) million related to our Pulp and Paper segment. (g) The net loss for the fourth Quarter of 2017 included a net tax benefit of $140 million related to the U.S. Tax Reform, which is composed of a benefit of $186 million for the remeasurement of deferred tax assets and liabilities and a charge of $46 million for the repatriation tax.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2017
Valuation And Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	FINANCIAL STATEMENT SCHEDULE (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED) SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS For the three years ended: Balance at Charged to (Deductions) from / Additions to Balance at end beginnings of year income reserve of year $ $ $ $ Allowances deducted from related asset accounts: Doubtful accounts - Accounts receivable 2017 7 1 (1 ) 7 2016 6 — 1 7 2015 6 5 (5 ) 6 Balance at Charged to Deductions from Balance at end beginnings of year income reserve of year $ $ $ $ Valuation Allowance on Deferred Tax Assets 2017 22 3 — 25 2016 23 (1 ) — 22 2015 25 (1 ) (1 ) 23

Summary of Significant Accoun37

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2017
Basis of Presentation	BASIS OF PRESENTATION The Company’s consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America which requires management to make estimates and assumptions that affect the reported amounts of revenues and expenses during the year, the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the consolidated financial statements. On an ongoing basis, management reviews the estimates and assumptions, including but not limited to those related to environmental matters and asset retirement obligations, impairment and useful lives of long-lived assets, closure and restructuring costs, pension and other post-retirement benefit plans, income taxes, business combinations and contingencies, based on currently available information. Actual results could differ from those estimates.
Principles of Consolidation	PRINCIPLES OF CONSOLIDATION The consolidated financial statements include the accounts of Domtar and its controlled subsidiaries. Intercompany transactions have been eliminated on consolidation.
Translation of Foreign Currencies	TRANSLATION OF FOREIGN CURRENCIES The Company determines its international subsidiaries’ functional currency by reviewing the currencies in which their respective operating activities occur. The Company translates assets and liabilities of its non-U.S. dollar functional currency subsidiaries into U.S. dollars using the rate in effect at the balance sheet date and revenues and expenses are translated at the average exchange rates during the year. Foreign currency translation gains and losses are included in Shareholders’ equity as a component of Accumulated other comprehensive loss in the accompanying Consolidated Balance Sheets. Monetary assets and liabilities denominated in a currency that is different from a reporting entity’s functional currency must first be remeasured from the applicable currency to the legal entity’s functional currency. The effect of this remeasurement process is recognized in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) and is partially offset by the Company’s hedging program (refer to Note 23 “Derivatives and hedging activities and fair value measurement”). At December 31, 2017, the accumulated translation adjustment accounts amounted to $(132) million (2016 – $(278) million).
Revenue Recognition	REVENUE RECOGNITION Domtar recognizes revenue when pervasive evidence of an arrangement exists, the customer takes title and assumes the risks and rewards of ownership, the sales price charged is fixed or determinable and when collection is reasonably assured. Revenue is recorded at the time of shipment for terms designated free on board (“f.o.b.”) shipping point. For sales transactions designated f.o.b. destination, revenue is recorded when the product is delivered to the customer’s delivery site, when the title and risk of loss are transferred.
Shipping and Handling Costs	SHIPPING AND HANDLING COSTS The Company classifies shipping and handling costs as a component of Cost of sales in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss).
Closure and Restructuring Costs	CLOSURE AND RESTRUCTURING COSTS Closure and restructuring costs are recognized as liabilities in the period when they are incurred and are measured at their fair value. For such recognition to occur, management, with the appropriate level of authority, must have approved and committed to a firm plan and appropriate communication to those affected must have occurred. These provisions may require an estimation of costs such as severance and termination benefits, pension and related curtailments, environmental remediation and may also include expenses related to demolition and outplacement. Actions taken may also require an evaluation of any remaining assets to determine required impairments, if any, and a review of estimated remaining useful lives which may lead to accelerated depreciation expense. Estimates of cash flows and fair value relating to closures and restructurings require judgment. Closure and restructuring liabilities are based on management’s best estimates of future events at December 31, 2017. Although the Company does not anticipate significant changes, the actual costs may differ from these estimates due to subsequent developments such as the results of environmental studies, the ability to find a buyer for assets set to be dismantled and demolished and other business developments. As such, additional costs and further working capital adjustments may be required in future periods.
Income Taxes	INCOME TAXES Domtar uses the asset and liability method of accounting for income taxes. Under this method, deferred tax assets and liabilities are determined according to differences between the carrying amounts and tax bases of the assets and liabilities. The Company records its worldwide tax provision based on the respective tax rules and regulations for the jurisdictions in which it operates. The change in the net deferred tax asset or liability is included in Income tax (benefit) expense or in Other comprehensive income (loss) in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). Deferred tax assets and liabilities are measured using enacted tax rates and laws expected to apply in the years in which the assets and liabilities are expected to be recovered or settled. Uncertain tax positions are recorded based upon the Company’s evaluation of whether it is “more likely than not” (a probability level of more than 50%) that, based upon its technical merits, the tax position will be sustained upon examination by the taxing authorities. The Company establishes a valuation allowance for deferred tax assets when it is more likely than not that they will not be realized. In general, “realization” refers to the incremental benefit achieved through the reduction in future taxes payable or an increase in future taxes refundable from the deferred tax assets. Deferred tax assets and liabilities are classified as non-current items on the Consolidated Balance Sheets. The Company recognizes interest and penalties related to income tax matters as a component of Income tax (benefit) expense in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss).
Cash and Cash Equivalents	CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash and short-term investments with original maturities of less than three months and are presented at cost which approximates fair value.
Receivables	RECEIVABLES Receivables are recorded net of a provision for doubtful accounts that is based on expected collectability. The securitization of receivables is accounted for as secured borrowings. Accordingly, financing expenses related to the securitization of receivables are recognized in earnings as a component of Interest expense, net in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss).
Inventories	INVENTORIES Inventories are stated at the lower of cost or net realizable value. Cost includes labor, materials and production overhead. The last-in, first-out (“LIFO”) method is used to account for certain domestic raw materials, in process and finished goods inventories. LIFO inventories were $236 million and $268 million at December 31, 2017 and 2016, respectively. The balance of domestic raw material inventories, all materials and supplies inventories and all foreign inventories are recorded at either the first-in, first-out (“FIFO”) or average cost methods. Had the inventories for which the LIFO method is used been valued under the FIFO method, the amounts at which product inventories are stated would have been $54 million and $63 million greater at December 31, 2017 and 2016, respectively. 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.
Property, Plant and Equipment	PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are stated at cost less accumulated depreciation including asset impairments. Costs for repair and maintenance activities are expensed as incurred under the direct expense method of accounting. Interest costs are capitalized for significant capital projects. For timberlands, the amortization is calculated using the unit of production method. For all other assets, depreciation is calculated using the straight-line method over the estimated useful lives of the assets. Buildings and improvements are depreciated over periods of 10 to 40 years and machinery and equipment over periods of 3 to 20 years. No depreciation is recorded on assets under construction.
Impairment of Property, Plant and Equipment	IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT Property, plant and equipment are reviewed for impairment upon the occurrence of events or changes in circumstances indicating that the carrying value of the assets may not be recoverable, as measured by comparing the net book value of the asset group to their estimated undiscounted future cash flows expected from their use and eventual disposition. Impaired assets are recorded at estimated fair value, determined principally by using the present value of estimated future cash flows expected from their use and eventual disposition (refer to Note 4 “Impairment of goodwill and property, plant and equipment”).
Goodwill and Other Intangible Assets	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill is not amortized; instead it is evaluated for impairment at the beginning of the fourth quarter of every year or more frequently whenever indicators of potential impairment exist. A significant amount of judgment is involved in determining if an indicator of impairment has occurred. Such indicators may include deterioration in general economic conditions, negative developments in equity and credit markets, adverse changes in the markets in which an entity operates, increases in input costs that have a negative effect on earnings and cash flows, or a trend of negative or declining cash flows over multiple periods, among others. The Company performs its goodwill impairment test at the reporting unit level. In reviewing goodwill for impairment, the Company has the option to first assess qualitative factors to determine whether it is more likely than not (greater than 50%) that the fair value of a reporting unit is less than its carrying amount including goodwill. In performing the qualitative assessment, the Company may identify the relevant drivers of fair value of a reporting unit and the relevant events and circumstances that may have an impact on those drivers of fair value and assesses their impact on the fair value of the reporting unit. To carry out the qualitative assessment, the Company considers elements such as the results of recent fair value assessments, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, specific events affecting the Company and the business. The identification and impact assessment of events and circumstances on the fair value involves significant judgment and assumptions. If, a qualitative assessment is performed and after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, including goodwill, then it performs the quantitative goodwill impairment test. The Company can also elect to bypass the qualitative assessment and proceed directly to the quantitative goodwill impairment test. The quantitative goodwill impairment test is performed by comparing the fair value of the reporting unit with its carrying value including goodwill and recognizing an impairment charge for the amount by which the carrying value exceeds the fair value. The impairment charge is limited to the total amount of goodwill allocated to the reporting unit. Significant judgment is required to estimate the fair value of a reporting unit. The Company uses an income approach to determine the fair value of a reporting unit. Under the income approach, the Company estimates the fair value of a reporting unit based on the present value of estimated future cash flows. Key estimates supporting the cash flow projections include, but are not limited to, management’s assessment of industry and market conditions as well as its estimates of revenue growth rates and profit margins, economic indicators, tax rates and capital expenditures. Assumptions used in the impairment evaluations are consistent with internal projections and operating plans. Analysis of the sensitivities of the fair value estimate to changes in assumptions are also performed. Unanticipated market and macroeconomic events and circumstances may occur and could affect the accuracy and validity of management assumptions and estimates. Indefinite-lived intangible assets are not amortized and are evaluated for impairment individually at the beginning of the fourth quarter of every year, or more frequently whenever indicators of potential impairment exist. The Company has the option to first assess qualitative factors to determine whether it is more likely than not that the fair value of indefinite-lived intangible assets are less than their carrying amounts. The qualitative assessment follows the same process as the one performed for goodwill, as described above. If, a qualitative assessment is performed and after assessing the qualitative factors, the Company determines that it is more likely than not that the fair value of the indefinite-lived intangible assets are less than their carrying amounts, then a quantitative impairment test is required. The Company can also elect to proceed directly to the quantitative test. The quantitative impairment test consists of comparing the fair value of the indefinite lived intangible assets determined using a variety of methodologies to their carrying amount. If the carrying amounts of the indefinite-lived intangible assets exceed their fair value, an impairment loss is recognized in an amount equal to that excess. Indefinite-lived intangible assets include trade names related to Attends®, IncoPack®, Indasec® and Reassure®, catalog rights related to Laboratorios Indas S.A.U., license rights related to Xerox and water rights. The Company reviews its indefinite-lived intangible assets each reporting period to determine whether events and circumstances continue to support indefinite useful lives. Definite-lived intangible assets are stated at cost less amortization and are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amount may not be recoverable. Definite-lived intangible assets include water rights, customer relationships, technology, non-compete agreements as well as license rights, which are being amortized using the straight-line method over their respective estimated useful lives. Any potential impairment for definite-lived intangible assets will be calculated in the same manner as disclosed under impairment of property, plant and equipment. Amortization is based on the following useful lives: Useful life Water rights 40 years Customer relationships 10 to 40 years Technology 7 to 20 years Non-Compete agreements 9 years Licence rights 12 years
Other Assets	OTHER ASSETS Other assets are recorded at cost.
Debt Issuance Costs	DEBT ISSUANCE COSTS Debt issuance costs are presented in the Consolidated Balance Sheets as a direct deduction from the carrying value of long-term debt. Debt issuance costs associated with revolving credit arrangements are presented in Other assets in the Consolidated Balance Sheets. Debt issuance costs are amortized using the effective rate method over the term of the related debt and included in Interest expense, net in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss).
Environmental Costs and Asset Retirement Obligations	ENVIRONMENTAL COSTS AND ASSET RETIREMENT OBLIGATIONS Environmental expenditures for effluent treatment, air emission, silvicultural activities and site remediation (together referred to as environmental matters) are expensed or capitalized depending on their future economic benefit. In the normal course of business, Domtar incurs certain operating costs for environmental matters that are expensed as incurred. Expenditures for property, plant and equipment that prevent future environmental impacts are capitalized and amortized on a straight-line basis over 10 to 40 years. Provisions for environmental matters are not discounted, due to uncertainty with respect to timing of expenditures, and are recorded when remediation efforts are probable and can be reasonably estimated. Asset retirement obligations are mainly associated with landfill operation and closure, asbestos containment and removal and bark pile management and are recognized, at fair value, in the period in which Domtar incurs a legal obligation associated with the retirement of an asset. Conditional asset retirement obligations are recognized, at fair value, when the fair value of the liability can be reasonably estimated or on a probability-weighted discounted cash flow estimate. The associated costs are capitalized as part of the carrying value of the related asset and depreciated over its remaining useful life. The liability is accreted using the credit adjusted risk-free interest rate used to discount the cash flow.
Stock-Based Compensation and Other Stock-Based Payments	STOCK-BASED COMPENSATION AND OTHER STOCK-BASED PAYMENTS Domtar recognizes the cost (net of estimated forfeitures) of employee services received in exchange for awards of equity instruments over the requisite service period, based on their grant date fair value for awards accounted for as equity and based on the quoted market value at the end of each reporting period for awards accounted for as liability. The Company awards are accounted for as compensation expense and presented in Additional paid-in capital on the Consolidated Balance Sheets for equity type awards and presented in Other liabilities and deferred credits on the Consolidated Balance Sheets for liability type awards. The Company’s awards may be subject to market, performance and/or service conditions. Any consideration paid by plan participants on the exercise of stock options or the purchase of shares is credited to Additional paid-in capital in the Consolidated Balance Sheets. The par value included in the Additional paid-in capital component of stock-based compensation is transferred to Common stock upon the issuance of shares of common stock. Stock options subject to service conditions vest pro rata on the first three anniversaries of the grant and have a seven-year term. Service and performance-based awards vest on the third anniversary of the grant. The performance-based awards have an additional feature where the ultimate number of units that vest will be determined by the Company’s performance results or shareholder return in relation to a predetermined target over the vesting period. Deferred Share Units vest immediately at the grant date and are remeasured at the end of each reporting period, until settlement, using the quoted market value. Under the amended and restated Domtar Corporation 2007 Omnibus Incentive Plan (“Omnibus Plan”), a maximum of 1,541,838 shares are reserved for issuance in connection with awards to be granted. 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.
Derivative Instruments	DERIVATIVE INSTRUMENTS Derivative instruments are utilized by Domtar as part of the overall strategy to manage exposure to fluctuations in foreign currency, interest rate and commodity price on certain purchases. As a matter of policy, derivatives are not used for trading or speculative purposes. All derivatives are recorded at fair value either as assets or liabilities. When derivative instruments have been designated within a hedge relationship and are highly effective in offsetting the identified risk characteristics of specific financial assets and liabilities or group of financial assets and liabilities, hedge accounting is applied. In a fair value hedge, changes in fair value of derivatives are recognized in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). The change in fair value of the hedged item attributable to the hedged risk is also recorded in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) by way of a corresponding adjustment of the carrying amount of the hedged item recognized in the Consolidated Balance Sheets. In a cash flow hedge, changes in fair value of derivative instruments are recorded in Other comprehensive income (loss). These amounts are reclassified in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) in the periods in which results are affected by the cash flows of the hedged item within the same line item. Any hedge ineffectiveness is recorded in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) when incurred.
Pension Plans	PENSION PLANS Domtar’s plans include funded and unfunded defined benefit and defined contribution pension plans. Domtar recognizes the overfunded or underfunded status of defined benefit and underfunded defined contribution pension plans as an asset or liability in the Consolidated Balance Sheets. The net periodic benefit cost includes the following: - The cost of pension benefits provided in exchange for employees’ services rendered during the period, - The interest cost of pension obligations, - The expected long-term return on pension fund assets based on a market value of pension fund assets, - Gains or losses on settlements and curtailments, - The straight-line amortization of past service costs and plan amendments over the average remaining service period of approximately nine years of the active employee group covered by the plans, and - The amortization of cumulative net actuarial gains and losses in excess of 10% of the greater of the accrued benefit obligation or market value of plan assets at the beginning of the year over the average remaining service period of approximately nine years of the active employee group covered by the plans. The defined benefit plan obligations are determined in accordance with the projected unit credit actuarial cost method.
Other Post-Retirement Benefit Plans	OTHER POST-RETIREMENT BENEFIT PLANS The Company recognizes the unfunded status of other post-retirement benefit plans (other than multiemployer plans) as a liability in the Consolidated Balance Sheets. These benefits, which are funded by Domtar as they become due, include life insurance programs, medical and dental benefits and short-term and long-term disability programs. The Company amortizes the cumulative net actuarial gains and losses in excess of 10% of the accrued benefit obligation at the beginning of the year over the average remaining service period of approximately 10 years of the active employee group covered by the plans.
Business Combination	BUSINESS COMBINATION The Company applies the acquisition method of accounting in a business combination. This methodology requires companies to record assets acquired and liabilities assumed at their respective fair market values at the date of acquisition. The value is determined from the viewpoint of market participants. Any amount of the purchase price paid that is in excess of the estimated fair values of net assets acquired is recorded as Goodwill in the Consolidated Balance Sheets. Management's judgment is used to determine the estimated fair values assigned to assets acquired and liabilities assumed, as well as asset useful lives for property, plant and equipment and intangible assets, and can materially affect the Company's results of operations. Transaction costs, as well as costs to reorganize acquired companies, are expensed as incurred in the Company's Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss).
Guarantees	GUARANTEES A guarantee is a contract or an indemnification agreement that contingently requires Domtar to make payments to the other party of the contract or agreement, based on changes in an underlying item that is related to an asset, a liability or an equity security of the other party or on a third party’s failure to perform under an obligating agreement. It could also be an indirect guarantee of the indebtedness of another party, even though the payment to the other party may not be based on changes in an underlying item that is related to an asset, a liability or an equity security of the other party. Guarantees, when applicable, are accounted for at fair value.
Goodwill Impairment	GOODWILL IMPAIRMENT In January 2017, the FASB issued ASU 2017-04, “ Simplifying the Test for Goodwill Impairment The Company adopted this ASU in the fourth quarter of 2017 on a prospective basis and applied the new guidance to the annual goodwill impairment tests performed in the fourth quarter of 2017. Refer to Note 4 “Impairment of goodwill and property, plant and equipment” for additional information on annual goodwill impairment test performed.
Future Accounting Changes [Member]
Revenue Recognition	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED 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 has completed its assessment of the impact of implementing the new accounting standard. standard in the first quarter of 2018 using the full retrospective transition method which will result in certain immaterial payments made to customers being reclassified in the Company’s Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss) of prior periods. Historically, these payments were classified as Selling, general and administrative expenses while they will be presented as a deduction of sales under the new standard. These adjustments will have no impact on retained earnings or other components of equity or net assets in the Company’s Consolidated Balance Sheets. The Company has redrafted its accounting policies affected by this standard and determined the extent of the expanded disclosure requirements. The Company does not expect significant changes in its control environment and business processes due to the adoption The Company will elect to apply the following accounting policies: • For shipping and handling activities performed after customers obtain control of the goods, the Company will elect to account for these activities as fulfillment activities rather than separate performance obligations. • Sales taxes (and other similar taxes) collected from customers will be excluded from revenue. This is consistent with the Company’s current practice. 1
Cash and Cash Equivalents	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.
Derivative Instruments	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. DERIVATIVES AND HEDGING In August 2017, the FASB issued ASU 2017-12, “ Targeted Improvements to Accounting for Hedging Activities This ASU is effective for fiscal years beginning after December 15, 2018, and interim periods therein. Entities are permitted to early adopt the new guidance in any interim or annual period after issuance of the ASU. If an entity early adopts the updated guidance in an interim period, any transition adjustments should be reflected as of the beginning of the fiscal year. 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 financial statements.
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. 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 (Loss) and Comprehensive Income (Loss) 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 has begun its impact assessment, including taking an inventory of its outstanding leases and analyzing all contracts that contain a lease. While the Company’s evaluation of this guidance is in the early stages, the Company currently expects the adoption of this guidance to have a material impact on the Consolidated Balance Sheets.
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 (Loss) and Comprehensive Income (Loss) 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. The Company does not expect this new guidance to have a material impact on the consolidated earnings.

Summary of Significant Accoun38

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Changes And Error Corrections [Abstract]
Amortization Period of Finite Lived Assets	Amortization is based on the following useful lives: Useful life Water rights 40 years Customer relationships 10 to 40 years Technology 7 to 20 years Non-Compete agreements 9 years Licence rights 12 years

Acquisition of Businesses (Tabl

Acquisition of Businesses (Tables)	12 Months Ended
	Dec. 31, 2017
Home Delivery Incontinent Supplies Co. [Member]
Fair Value of Assets Acquired	The table below illustrates the purchase price allocation: Fair value of net assets acquired at the date of acquisition Receivables $ 4 Inventory 4 Property, plant and equipment 1 Intangible assets Customer relationships (1) 21 Trade names (2) 13 34 Goodwill 17 Deferred income tax assets 2 Total assets 62 Less: Liabilities Trade and other payables 10 Total liabilities 10 Fair value of net assets acquired at the date of acquisition 52 (1) (2) Indefinite useful life.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2017
Monte Carlo Simulation [Member]
Assumptions Used in Calculating Fair Value of Options Granted	The following assumptions were used in calculating the fair value of the units granted: 2017 2016 2015 Dividend yield 4.130 % 4.740 % 3.220 % Expected volatility 1 year 28 % 24 % 34 % Expected volatility 3 years 28 % 30 % 30 % Risk-free interest rate December 31, 2015 — — 0.732 % Risk-free interest rate December 31, 2016 — 1.057 % 0.893 % Risk-free interest rate December 31, 2017 1.614 % 0.860 % 1.200 % Risk-free interest rate December 31, 2018 1.606 % 0.900 % — Risk-free interest rate December 31, 2019 1.751 % — —
Black-Scholes Based Option Pricing Model [Member]
Assumptions Used in Calculating Fair Value of Options Granted	The following assumptions were used in calculating the fair value of the options granted: 2017 2016 2015 Dividend yield 3.48 % 3.78 % 3.22 % Expected volatility 28 % 30 % 32 % Risk-free interest rate 1.86 % 1.17 % 1.47 % Expected life 4.5 years 4.5 years 4.5 years Strike price $ 39.81 $ 33.78 $ 43.42
Performance Share Units [Member]
Summary of Outstanding Awards	These awards will cliff vest at various dates up to February 21, 2020. Weighted average grant PSUs Number of units date fair value $ Vested and non-vested at December 31, 2014 310,303 45.52 Granted 219,453 44.22 Forfeited (21,918 ) 45.52 Cancelled (60,768 ) 35.40 Vested and settled (20,991 ) 51.48 Vested and non-vested at December 31, 2015 426,079 46.00 Granted 295,504 32.38 Forfeited (28,523 ) 39.81 Cancelled (101,124 ) 51.27 Vested and settled (74,655 ) 35.97 Vested and non-vested at December 31, 2016 517,281 38.98 Granted 256,078 39.04 Forfeited (24,581 ) 37.59 Cancelled (75,710 ) 38.78 Vested and settled (50,600 ) 54.95 Vested and non-vested at December 31, 2017 622,468 37.78
Restricted Stock Units [Member]
Summary of Outstanding Awards	The grant date fair value of RSUs is equal to the market value of the Company’s stock on the date the awards are granted. Weighted average grant RSUs Number of units date fair value $ Non-vested at December 31, 2014 314,220 44.80 Granted/issued 164,879 43.21 Forfeited (12,464 ) 44.78 Vested and settled (119,669 ) 44.31 Non-vested at December 31, 2015 346,966 44.21 Granted/issued 196,786 34.04 Forfeited (17,884 ) 39.69 Vested and settled (107,198 ) 39.12 Non-vested at December 31, 2016 418,670 40.90 Granted/issued 182,937 39.83 Forfeited (19,194 ) 37.97 Vested and settled (121,750 ) 48.72 Non-vested at December 31, 2017 460,663 38.56
Deferred Share Units [Member]
Summary of Outstanding Awards	In 2017, no vested awards were deferred to DSUs (2016 – nil; 2015 – nil). Weighted average grant DSUs Number of units date fair value $ Vested at December 31, 2014 262,721 27.11 Granted/issued 40,494 39.92 Settled (13,755 ) 41.88 Vested at December 31, 2015 289,460 28.20 Granted/issued 46,737 37.43 Settled (15,123 ) 39.60 Vested at December 31, 2016 321,074 29.01 Granted/issued 36,215 40.68 Settled (85,055 ) 32.27 Vested at December 31, 2017 272,234 29.55
Stock Options [Member]
Summary of Outstanding Awards	Weighted average Weighted average Aggregate intrinsic Number exercise remaining life value OPTIONS (including Performance options) of options price (in years) (in millions) $ $ Outstanding at December 31, 2014 418,123 46.39 4.6 0.5 Granted 82,885 43.42 6.2 — Exercised (35,924 ) 43.13 — — Forfeited/expired (13,782 ) 34.08 — — Outstanding at December 31, 2015 451,302 46.48 4.8 0.1 Options exercisable at December 31, 2015 176,315 44.56 3.9 0.1 Outstanding at December 31, 2015 451,302 46.48 4.8 0.1 Granted 114,723 33.78 6.2 — Exercised (37,296 ) 41.11 — — Forfeited/expired (6,502 ) 20.89 — — Outstanding at December 31, 2016 522,227 44.39 4.5 0.7 Options exercisable at December 31, 2016 286,011 46.50 3.9 0.1 Outstanding at December 31, 2016 522,227 44.39 4.5 0.7 Granted 106,268 39.81 6.2 — Exercised (65,430 ) 36.33 — — Outstanding at December 31, 2017 563,065 44.46 4.1 3.6 Options exercisable at December 31, 2017 359,960 48.02 3.2 1.3

Earnings (Loss) Per Common Sh41

Earnings (Loss) Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings Per Share [Abstract]
Reconciliation Between Basic and Diluted Earnings (Loss) Per Common Share	The following table provides the reconciliation between basic and diluted earnings (loss) per common share: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 Net (loss) earnings $ (258 ) $ 128 $ 142 Weighted average number of common shares outstanding (millions) 62.7 62.6 63.3 Effect of dilutive securities (millions) — 0.1 0.1 Weighted average number of diluted common shares outstanding (millions) 62.7 62.7 63.4 Basic net (loss) earnings per common share (in dollars) $ (4.11 ) $ 2.04 $ 2.24 Diluted net (loss) earnings per common share (in dollars) $ (4.11 ) $ 2.04 $ 2.24
Securities that Could Potentially Dilute Basic Earnings (Loss) Per Common Share in Future	The following table provides the securities that could potentially dilute basic earnings (loss) per common share in the future, but were not included in the computation of diluted earnings (loss) per common share because to do so would have been anti-dilutive: December 31, December 31, December 31, 2017 2016 2015 Options 312,893 410,978 343,581

Pension Plans and Other Post-42

Pension Plans and Other Post-Retirement Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Change in Accrued Benefit Obligation	The following table represents the change in the accrued benefit obligation as of December 31, 2017 and December 31, 2016, the measurement date for each year: December 31, 2017 December 31, 2016 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Accrued benefit obligation at beginning of year 1,584 90 1,509 86 Service cost for the year 30 2 31 2 Interest expense 52 4 51 4 Plan participants' contributions 6 — 6 — Actuarial loss (gain) 95 (17 ) 46 1 Plan amendments 1 (5 ) — — Benefits paid (85 ) — (83 ) — Direct benefit payments (3 ) (3 ) (4 ) (5 ) Settlement (2 ) — (6 ) — Effect of foreign currency exchange rate change 86 5 34 2 Accrued benefit obligation at end of year 1,764 76 1,584 90
Change in Fair Value of Assets	The following table represents the change in the fair value of assets, as of December 31, 2017 and December 31, 2016, reflecting the actual return on plan assets, the contributions and the benefits paid for each year: December 31, 2017 December 31, 2016 Pension plans Pension plans $ $ Fair value of assets at beginning of year 1,546 1,493 Actual return on plan assets 166 73 Employer contributions 47 31 Plan participants' contributions 6 6 Benefits paid (88 ) (87 ) Settlement (2 ) (6 ) Effect of foreign currency exchange rate change 90 36 Fair value of assets at end of year 1,765 1,546
Allocation of Plan Assets, Based on Fair Value of Assets Held and Target Allocation	The following table shows the allocation of the plan assets, based on the fair value of the assets held and the target allocation for 2017: Percentage of Percentage of plan assets at plan assets at December 31, December 31, Target allocation 2017 2016 Fixed income Cash and cash equivalents 0% – 9% 2 % 3 % Bonds 47% – 57% 52 % 51 % Insurance contracts 5% 5 % 5 % Equity Canadian Equity 3% – 10% 6 % 6 % U.S. Equity 8% – 18% 13 % 13 % International Equity 17% – 27% 22 % 22 % Total (1) 100 % 100 % (1) Approximately 79% of the pension plans' assets relate to Canadian plans and 21% relate to U.S. plans.
Funded Status of Plans	The following table presents the difference between the fair value of assets and the actuarially determined accrued benefit obligation. This difference is also referred to as either the deficit or surplus, as the case may be, or the funded status of the plans. The table further reconciles the amount of the surplus or deficit (funded status) to the net amount recognized in the Consolidated Balance Sheets. December 31, 2017 December 31, 2016 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Accrued benefit obligation at end of year (1,764 ) (76 ) (1,584 ) (90 ) Fair value of assets at end of year 1,765 — 1,546 — Funded status 1 (76 ) (38 ) (90 )
Amount Recognized in Consolidated Balance Sheets	The funded status includes $54 million of accrued benefit obligation ($48 million at December 31, 2016) related to supplemental unfunded defined benefit and defined contribution plans. December 31, 2017 December 31, 2016 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Trade and other payables (Note 17) — (5 ) — (4 ) Other liabilities and deferred credits (Note 20) (130 ) (71 ) (141 ) (86 ) Other assets (Note 15) 131 — 103 — Net amount recognized in the Consolidated Balance Sheets 1 (76 ) (38 ) (90 )
Pre-Tax Amounts Included in Other Comprehensive Income (Loss)	The following table presents the pre-tax amounts included in Other comprehensive income (loss): Year ended Year ended Year ended December 31, 2017 December 31, 2016 December 31, 2015 Other post- Other post- Other post- Pension retirement Pension retirement Pension retirement plans benefit plans plans benefit plans plans benefit plans $ $ $ $ $ $ Prior service (cost) credit (1 ) 5 — — (10 ) — Amortization of prior year service cost 5 — 5 — 3 — Net (loss) gain (10 ) 17 (53 ) (2 ) 2 4 Amortization of net actuarial loss 9 — 6 — 7 1 Net amount recognized in other comprehensive income (loss) (pre-tax) 3 22 (42 ) (2 ) 2 5
Components of Net Periodic Benefit Cost for Pension Plans and Other Post-Retirement Benefit Plans	At December 31, 2017, the accrued benefit obligation and the fair value of defined benefit plan assets with an accrued benefit obligation in excess of fair value of plan assets were $811 million and $680 million, respectively (2016 – $765 million and $624 million, respectively). Year ended Year ended Year ended December 31, December 31, December 31, Components of net periodic benefit cost for pension plans 2017 2016 2015 $ $ $ Service cost for the year 30 31 34 Interest expense 52 51 60 Expected return on plan assets (81 ) (80 ) (86 ) Amortization of net actuarial loss 9 5 7 Settlement loss — 1 — Amortization of prior year service cost 5 5 3 Net periodic benefit cost 15 13 18 Year ended December 31, Year ended December 31, Year ended December 31, Components of net periodic benefit cost for other post-retirement benefit plans 2017 2016 2015 $ $ $ Service cost for the year 2 2 2 Interest expense 4 4 4 Net periodic benefit cost 6 6 6
Key Assumptions to Measure Accrued Benefit Obligation and Net Periodic Benefit Cost	The Company used the following key assumptions to measure the accrued benefit obligation and the net periodic benefit cost. These assumptions are long-term, which is consistent with the nature of employee future benefits. December 31, December 31, December 31, Pension plans 2017 2016 2015 Accrued benefit obligation Discount rate 3.5 % 3.8 % 4.0 % Rate of compensation increase 2.7 % 2.7 % 2.7 % Net periodic benefit cost Discount rate 3.9 % 4.1 % 3.9 % Rate of compensation increase 2.8 % 2.8 % 2.8 % Expected long-term rate of return on plan assets 5.3 % 5.3 % 5.6 % December 31, December 31, December 31, Other post-retirement benefit plans 2017 2016 2015 Accrued benefit obligation Discount rate 3.5 % 3.9 % 4.1 % Rate of compensation increase 2.8 % 2.8 % 2.8 % Net periodic benefit cost Discount rate 3.8 % 4.1 % 3.9 % Rate of compensation increase 2.8 % 2.8 % 2.8 %
Effect of One Percent Change in Assumed Health Care Cost	For measurement purposes, a 4.9% weighted average annual rate of increase in the per capita cost of covered health care benefits was assumed for 2017. The rate was assumed to decrease gradually to 4.1% by 2033 and remain at that level thereafter. An increase or decrease of 1% of this rate would have the following impact: Increase of 1% Decrease of 1% $ $ Impact on net periodic benefit cost for other post-retirement benefit plans 1 (1 ) Impact on accrued benefit obligation 4 (4 )
Schedule Of Fair Value Of Plan Asset By Asset Category Table Text Block	The following table presents the fair value of the plan assets at December 31, 2017, by asset category: Fair Value Measurements at December 31, 2017 Quoted Prices in Active Significant Significant Markets for Observable Unobservable Identical Assets Inputs Inputs Asset Category Total (Level 1) (Level 2) (Level 3) $ $ $ $ Cash and short-term investments 79 79 — — Asset backed notes (1) 1 — — 1 Canadian provincial government bonds 566 565 1 — Canadian corporate debt securities 139 117 22 — U.S. corporate debt securities 43 43 — — International corporate debt securities 2 2 — — Bond index fund (2 & 3) 152 — 152 — Canadian equities (4) 111 111 — — U.S. equities (5) 103 103 — — International equities (6) 252 252 — — U.S. stock index funds (3 & 7) 224 — 224 — Insurance contracts (8) 94 — — 94 Derivative contracts (9) (1 ) — (1 ) — Total 1,765 1,272 398 95 (1) This category is described in the section “Asset Backed Notes”. (2) This category represents a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (3) The fair value of these plan assets are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured based on quoted prices in active markets and can be redeemed at the measurement date or in the near term. (4) This category represents an active segregated large capitalization Canadian equity portfolio with the ability to purchase small and medium capitalized companies and the Canadian equity portion of an active segregated global equity portfolio. (5) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (6) This category represents an active segregated non-North American multi-capitalization equity portfolio and the non-North American portion of an active segregated global equity portfolio. (7) This category represents two equity index funds, not actively managed, that track the Russell 3000 index. (8) This category includes: 1) two group annuity contracts totaling $85 million purchased through an insurance company that are held in the pension plans’ name as an asset within the pension plans. These insurance contracts cover pension entitlements associated with specific groups of retired members of the pension plans and 2) $9 million of insurance contracts with a minimum guarantee rate. (9) The fair value of the derivative contracts are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured using long-term bond indices. The following table presents the fair value of the plan assets at December 31, 2016, by asset category: Fair Value Measurements at December 31, 2016 Quoted Prices in Active Markets for Identical Assets Significant Observable Inputs Significant Unobservable Inputs Asset Category Total (Level 1) (Level 2) (Level 3) $ $ $ $ Cash and short-term investments 80 80 — — Asset backed notes (1) 118 — 115 3 Canadian provincial government bonds 81 81 — — Canadian corporate debt securities 3 2 1 — Bond index funds (2 & 3) 585 — 585 — Canadian equities (4) 100 100 — — U.S. equities (5) 98 98 — — International equities (6) 205 205 — — U.S. stock index funds (3 & 7) 193 — 193 — Insurance contracts (8) 84 — — 84 Derivative contracts (9) (1 ) — (1 ) — Total 1,546 566 893 87 (1) This category is described in the section “Asset Backed Notes”. (2) This category represents two Canadian bond index fund not actively managed that track the FTSE TMX Long-term bond index, and the FTSE TMX Universe bond index and a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (3) The fair value of these plan assets are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured based on quoted prices in active markets and can be redeemed at the measurement date or in the near term. (4) This category represents active segregated large capitalization Canadian equity portfolios with the ability to purchase small and medium capitalized companies. (5) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (6) This category represents an active segregated non-North American multi-capitalization equity portfolio and the non-North American portion of an active segregated global equity portfolio. (7) This category represents equity two equity index funds, not actively managed, that track the Russell 3000 index. (8) This category includes: 1) two group annuity contracts totaling $76 million purchased through an insurance company that are held in the pension plans’ name as an asset within the pension plans. These insurance contracts cover pension entitlements associated with specific groups of retired members of the pension plans and 2) $8 million of insurance contracts with a minimum guarantee rate. (9) The fair value of the derivative contracts are classified as Level 2 (inputs that are observable, directly or indirectly) as they are measured using long-term bond indices.
Changes in Level 3 Fair Value Measurements of Plan Assets	The following table presents changes during the period for Level 3 fair value measurements of plan assets: Fair Value Measurements Using Significant Unobservable Inputs (Level 3) ABN (1) Insurance contracts TOTAL $ $ $ Balance at December 31, 2015 10 86 96 Settlements (7 ) (5 ) (12 ) Return on plan assets — 1 1 Effect of foreign currency exchange rate change — 2 2 Balance at December 31, 2016 3 84 87 Settlements (2 ) (5 ) (7 ) Return on plan assets — 9 9 Effect of foreign currency exchange rate change — 6 6 Balance at December 31, 2017 1 94 95 (1)
Estimated Future Benefit Payments from Plans	Estimated future benefit payments from the plans for the next 10 years at December 31, 2017 are as follows: . Pension plans Other post-retirement benefit plans $ $ 2018 112 5 2019 112 5 2020 111 5 2021 112 5 2022 111 5 2023 – 2027 554 25

Other Operating (Income) Loss43

Other Operating (Income) Loss, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Other Income And Expenses [Abstract]
Components of Other Operating (Income) Loss, Net	The Company’s other operating (income) loss, net includes the following: Year ended December 31, 2017 Year ended December 31, 2016 Year ended December 31, 2015 $ $ $ Net gain on sale of property, plant and equipment (13 ) — (15 ) Reversal of contingent consideration provision (2 ) — — Bad debt expense 1 — 5 Environmental provision 3 2 4 Foreign exchange loss (gain) 1 6 (3 ) Other (4 ) (4 ) 4 Other operating (income) loss, net (14 ) 4 (5 )

Interest Expense, Net (Tables)

Interest Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2017
Banking And Thrift Interest [Abstract]
Components of Interest Expense, Net	The following table presents the components of interest expense, net: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Interest on long-term debt (1) 59 59 82 Premium paid on repurchase of long-term debt — — 40 Reversal of fair value increment on long-term debt — — (1 ) Interest on receivables securitization 2 2 1 Interest on withdrawal liabilities for multiemployer plans 3 3 4 Amortization of debt issuance costs and other 2 2 6 66 66 132 (1) The Company capitalized $1 million of interest expense in 2017 (2016 – $5 million; 2015 – $3 million).

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Components of (Loss) Earnings Before Income Taxes	The Company’s (loss) earnings before income taxes by taxing jurisdiction were: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ U.S. (loss) earnings (209 ) 69 26 Foreign (loss) earnings (174 ) 88 130 (Loss) earnings before income taxes (383 ) 157 156
Provisions for Income Taxes	Provisions for income taxes include the following: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ U.S. Federal and State: Current 73 10 61 Deferred (208 ) 1 (78 ) Foreign: Current 9 10 9 Deferred 1 8 22 Income tax (benefit) expense (125 ) 29 14
Reconciliation of Income Tax Expense (Benefit) to U.S. Federal Statutory Income Tax	The Company’s provision for income taxes differs from the amounts computed by applying the statutory income tax rate of 35% to (loss) earnings before income taxes due to the following: Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ U.S. federal statutory income tax (134 ) 55 55 Reconciling Items: State and local income taxes, net of federal income tax benefit 2 3 1 Foreign income tax rate differential (16 ) (14 ) (16 ) Tax credits and special deductions (24 ) (18 ) (16 ) Goodwill impairment 200 — — Tax rate changes (188 ) — (5 ) Deemed mandatory repatriation tax 46 — — Uncertain tax positions (6 ) 2 1 U.S. manufacturing deduction (4 ) (2 ) (6 ) Functional currency differences — — 1 Valuation allowance on deferred tax assets 3 (1 ) (1 ) Other (4 ) 4 — Income tax (benefit) expense (125 ) 29 14
Deferred Tax Assets and Liabilities	The tax effects of significant temporary differences representing deferred tax assets and liabilities at December 31, 2017 and December 31, 2016 are comprised of the following: December 31, December 31, 2017 2016 $ $ Accounting provisions 36 62 Net operating loss carryforwards and other deductions 43 43 Pension and other employee future benefit plans 31 65 Inventory 10 15 Tax credits 36 25 Gross deferred tax assets 156 210 Valuation allowance (25 ) (22 ) Net deferred tax assets 131 188 Property, plant and equipment (436 ) (648 ) Impact of foreign exchange on long-term debt and investments — (8 ) Intangible assets (131 ) (152 ) Other (16 ) (10 ) Total deferred tax liabilities (583 ) (818 ) Net deferred tax liabilities (452 ) (630 ) Included in: Other assets (Note 15) 2 2 Deferred income taxes and other (454 ) (632 ) Total (452 ) (630 )
Gross Unrecognized Tax Benefits	At December 31, 2017, the Company had gross unrecognized tax benefits of approximately $37 million ($43 million and $41 million for 2016 and 2015, respectively). If recognized in 2018, these tax benefits would impact the effective tax rate. These amounts represent the gross amount of exposure in individual jurisdictions and do not reflect any additional benefits expected to be realized if such positions were sustained, such as federal deduction that could be realized if an unrecognized state deduction was not sustained. December 31, December 31, December 31, 2017 2016 2015 $ $ $ Balance at beginning of year 43 41 48 Additions based on tax positions related to current year 3 3 3 Additions for tax positions of prior years 4 3 2 Reductions for tax positions of prior years — (2 ) (1 ) Reductions related to settlements with taxing authorities (1 ) — (4 ) Expirations of statutes of limitations (13 ) (3 ) (7 ) Interest 1 1 1 Foreign exchange impact — — (1 ) Balance at end of year 37 43 41

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2017
Inventory Disclosure [Abstract]
Components of Inventories	The following table presents the components of inventories: December 31, December 31, 2017 2016 $ $ Work in process and finished goods 399 413 Raw materials 135 132 Operating and maintenance supplies 223 214 757 759

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Changes in Carrying Value of Goodwill	Changes in the carrying value of goodwill are as follows: December 31, December 31, 2017 2016 $ $ Balance at beginning of year 550 539 Effect of foreign currency exchange rate change 28 (6 ) Impairment of goodwill (Note 4) (578 ) — Acquisition of HDIS (Note 3) — 17 Balance at end of year — 550

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Components of Property, Plant and Equipment	The following table presents the components of property, plant and equipment: Range of useful lives December 31, December 31, (in years) 2017 2016 $ $ Machinery and equipment 3 – 20 7,674 7,408 Buildings and improvements 10 – 40 1,059 1,007 Timberlands (1) 207 200 Assets under construction — 104 94 9,044 8,709 Less: Accumulated depreciation (6,279 ) (5,884 ) 2,765 2,825 (1) Amortization is calculated using the unit of production method.

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Goodwill And Intangible Assets Disclosure [Abstract]
Components of Intangible Assets	The following table presents the components of intangible assets: Estimated useful lives December 31, December 31, (in years) 2017 2016 Gross carrying Accumulated Gross carrying Accumulated amount amortization Net amount amortization Net Definite-lived intangible assets subject to amortization $ $ $ $ $ $ Water rights 40 3 (1 ) 2 3 (1 ) 2 Customer relationships 10 – 40 392 (79 ) 313 369 (60 ) 309 Technology 7 – 20 8 (4 ) 4 8 (3 ) 5 Non-Compete 9 1 (1 ) — 1 — 1 License rights 12 29 (11 ) 18 28 (8 ) 20 433 (96 ) 337 409 (72 ) 337 Indefinite-lived intangible assets not subject to amortization Water rights 4 — 4 4 — 4 Trade names 245 — 245 225 — 225 License rights 6 — 6 6 — 6 Catalog rights 41 — 41 36 — 36 Total 729 (96 ) 633 680 (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: 2018 2019 2020 2021 2022 $ $ $ $ $ Amortization expense related to intangible assets 22 21 21 21 21

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2017
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Components of Other Assets	The following table presents the components of other assets: December 31, December 31, 2017 2016 $ $ Pension asset - defined benefit pension plans (Note 7) 131 103 Investment tax credits receivable 7 4 Unamortized debt issuance costs 4 5 Deferred income tax assets (Note 10) 2 2 Derivative financial instruments (Note 23) 5 8 Other 8 7 157 129

Closure and Restructuring Cos51

Closure and Restructuring Costs and Liability (Tables)	12 Months Ended
	Dec. 31, 2017
Restructuring And Related Activities [Abstract]
Components of Closure and Restructuring Costs by Segment	The following tables provide the components of closure and restructuring costs by segment: Year ended December 31, 2017 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs — 2 2 Closure and restructuring costs — 2 2 Year ended December 31, 2016 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs 8 1 9 Pension settlement and withdrawal liability (3 ) — (3 ) Fluff pulp conversion outage 26 — 26 Closure and restructuring costs 31 1 32 Year Ended December 31, 2015 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs 3 1 4 Closure and restructuring costs 3 1 4
Activity in Closure and Restructuring Liability	The following table provides the activity in the closure and restructuring liability: December 31, December 31, 2017 2016 $ $ Balance at beginning of year 7 3 Additions 2 9 Payments (2 ) (5 ) Balance at end of year 7 7

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2017
Payables And Accruals [Abstract]
Components of Trade and Other Payables	The following table presents the components of trade and other payables: December 31, December 31, 2017 2016 $ $ Trade payables 382 332 Payroll-related accruals 164 160 Accrued interest 16 16 Payables on capital projects 11 13 Rebate accruals 72 62 Liability - pension and other post-retirement benefit plans (Note 7) 5 4 Liability - multiemployer plan withdrawal 2 2 Provision for environment and other asset retirement obligations (Note 22) 13 15 Closure and restructuring costs liability (Note 16) 7 7 Derivative financial instruments (Note 23) 7 11 Dividends payable (Note 21) 26 26 Stock-based compensation - liability awards 6 2 Other 5 6 716 656

Changes in Accumulated Other 53

Changes in Accumulated Other Comprehensive Loss by Component (Tables)	12 Months Ended
	Dec. 31, 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 derivative (losses) gains on Post-retirement Foreign currency cash flow hedges Pension items (2) benefit items (2) 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 (5 ) N/A N/A N/A (5 ) Currency options 11 N/A N/A N/A 11 Net (gain) loss N/A (6 ) 17 N/A 11 Foreign currency items N/A N/A N/A 146 146 Other comprehensive income (loss) before reclassifications 6 (6 ) 17 146 163 Amounts reclassified from Accumulated other comprehensive loss (9 ) 9 — — — Net current period other comprehensive (loss) income (3 ) 3 17 146 163 Balance at December 31, 2017 8 (218 ) 6 (132 ) (336 ) (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 Amount reclassified from Accumulated other comprehensive loss (1) Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Net derivative (losses) gains on cash flow hedge Natural gas swap contracts — 12 16 (2) Currency options and forwards (14 ) 12 28 (2) Total before tax (14 ) 24 44 Tax benefit (expense) 5 (10 ) (18 ) Net of tax (9 ) 14 26 Amortization of defined benefit pension items Amortization of prior year service cost 5 5 3 (3) Amortization of net actuarial loss 9 6 7 (3) Total before tax 14 11 10 Tax expense (5 ) (4 ) (3 ) Net of tax 9 7 7 (1) Amounts in parentheses indicate losses. (2) These amounts are included in Cost of sales in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). (3) These amounts are included in the computation of net periodic benefit cost (see Note 7 "Pension Plans and Other Post-Retirement Benefit Plans" for more details).

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2017
Debt Disclosure [Abstract]
Components of Long-Term Debt	Par December 31, December 31, Maturity Amount Currency 2017 2016 $ $ $ Unsecured notes 10.75% Notes 2017 63 US — 63 4.4% Notes 2022 300 US 300 300 6.25% Notes 2042 250 US 249 249 6.75% Notes 2044 250 US 249 249 Revolving Credit Facility 2021 — US — 50 Term Loan 2025 300 US 300 300 Securitization 2019 25 US 25 70 Capital lease obligations and other 2017 - 2032 14 8 1,137 1,289 Less: Unamortized debt issuance costs 7 8 Less: Due within one year 1 63 1,129 1,218
Principal Long-Term Debt Repayments, Including Capital Lease Obligations	Principal long-term debt repayments, including capital lease obligations, in each of the next five years will amount to: Long-term debt Capital leases and other $ $ 2018 — 2 2019 25 2 2020 — 2 2021 — 2 2022 300 2 Thereafter 800 9 1,125 19 Less: Amounts representing interest — 5 Total payments 1,125 14

Other Liabilities and Deferre55

Other Liabilities and Deferred Credits (Tables)	12 Months Ended
	Dec. 31, 2017
Other Liabilities Disclosure [Abstract]
Schedule Of Components Of Other Liabilities And Deferred Credits	The following table presents the components of other liabilities and deferred credits: . December 31, December 31, 2017 2016 $ $ Liability - other post-retirement benefit plans (Note 7) 71 86 Pension liability - defined benefit pension plans (Note 7) 130 141 Pension liability - multiemployer plan withdrawal 47 48 Long-term income taxes payable 42 — Provision for environmental and asset retirement obligations (Note 22) 31 35 Stock-based compensation - liability awards 20 17 Derivative financial instruments (Note 23) 5 10 Other 22 21 368 358
Domtar's Asset Retirement Obligations	The following table reconciles Domtar’s asset retirement obligations: December 31, December 31, 2017 2016 $ $ Asset retirement obligations, beginning of year 14 14 Asset retirement obligation payments — (1 ) Accretion expense 1 1 Asset retirement obligations, end of year 15 14

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2017
Equity [Abstract]
Changes in Number of Outstanding Common Stock and Their Aggregate Stated Value	The changes in the number of outstanding common stock and their aggregate stated value during the years ended December 31, 2017 and December 31, 2016, were as follows: December 31, December 31, 2017 2016 Number Number Common stock of shares $ of shares $ Balance at beginning of year 62,588,837 1 62,849,936 1 Shares issued Treasury stock (1) 106,848 — (261,099 ) — Balance at end of year 62,695,685 1 62,588,837 1 (1) During 2017, the Company repurchased no shares through the Program (2016 – 304,915) and issued 106,848 shares (2016 – 43,816) out of Treasury stock in conjunction with the exercise of stock-based compensation awards.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 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: December 31, December 31, 2017 2016 $ $ Balance at beginning of year 50 52 Additions 4 2 Environmental spending (12 ) (5 ) Effect of foreign currency exchange rate change 2 1 Balance at end of year (1) 44 50 (1) At December 31, 2017, $13 million is shown in Trade and other payables (see Note 17) and $31 million is shown in Other liabilities and deferred credits (see Note 20).
Anticipated Undiscounted Payments	At December 31, 2017, anticipated undiscounted payments in each of the next five years are as follows: 2018 2019 2020 2021 2022 Thereafter Total $ $ $ $ $ $ $ Environmental provision and asset retirement obligations 14 3 2 2 1 65 87
Minimum Future Payments under Operating Leases and Other Commercial Commitments	Minimum future payments under these operating leases and other commercial commitments, determined at December 31, 2017, were as follows: 2018 2019 2020 2021 2022 Thereafter Total $ $ $ $ $ $ $ Operating leases 27 23 19 15 12 29 125 Other commercial commitments 68 14 2 1 — 1 86

Derivatives and Hedging Activ58

Derivatives and Hedging Activities and Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 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 December 31, 2017 to hedge forecasted purchases: Commodity Notional contractual quantity under derivative contracts MMBTU (1) Notional contractual value under derivative contracts (in millions of dollars) Percentage of forecasted purchases under derivative contracts Natural gas 2018 12,695,000 $ 38 51% 2019 11,430,000 $ 34 45% 2020 8,880,000 $ 27 35% 2021 3,920,000 $ 12 16% 2022 2,070,000 $ 6 8% (1) 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 December 31, 2017 to hedge forecasted purchases and sales: Percentage of Notional forecasted Business Year of contractual exposures under Average Average Currency exposure hedged Segment maturity value contracts Protection rate Obligation rate 2018 CDN/USD Pulp and Paper 482 CDN 60% 1 USD = 1.2864 1 USD = 1.3395 USD/Euro Personal Care 63 USD 89% 1 Euro = 1.1593 1 Euro = 1.1776 2019 CDN/USD Pulp and Paper 109 CDN 14% 1 USD = 1.2875 1 USD = 1.3451
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 December 31, 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. Quoted Significant Significant active markets for observable unobservable December 31, identical assets inputs inputs Fair Value of financial instruments at: 2017 (Level 1) (Level 2) (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 16 — 16 — (a) Prepaid expenses Natural gas swap contracts — — — — (a) Prepaid expenses Currency derivatives 4 — 4 — (a) Other assets Natural gas swap contracts 1 — 1 — (a) Other assets Total Assets 21 — 21 — Liabilities derivatives Currency derivatives 5 — 5 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Currency derivatives — — — — (a) Other liabilities and deferred credits Natural gas swap contracts 5 — 5 — (a) Other liabilities and deferred credits Total Liabilities 12 — 12 — Other Instruments: Stock-based compensation - liability awards 6 6 — — Trade and other payables Stock-based compensation - liability awards 20 20 — — Other liabilities and deferred credits Long-term debt 1,216 — 1,216 — (b) Long-term debt The net cumulative loss recorded in Accumulated other comprehensive loss relating to natural gas contracts is $6 million at December 31, 2017, of which a loss of $2 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 December 31, 2017. The net cumulative gain recorded in Accumulated other comprehensive loss relating to currency options and forwards hedging forecasted purchases is $15 million at December 31, 2017, of which a gain of $11 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 December 31, 2017. Quoted prices in Significant Significant active markets for observable unobservable December 31, identical assets inputs inputs Fair Value of financial instruments at: 2016 (Level 1) (Level 2) (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 is 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 December 31, 2017 and December 31, 2016. However, fair value disclosure is required. The carrying value of the Company’s long-term debt is $1,130 million and $1,281 million at December 31, 2017 and December 31, 2016, respectively.

Segment Disclosures (Tables)

Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2017
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: Year ended Year ended Year ended December 31, December 31, December 31, SEGMENT DATA 2017 2016 2015 $ $ $ Sales Pulp and Paper 4,216 4,239 4,458 Personal Care 1,005 917 869 Total for reportable segments 5,221 5,156 5,327 Intersegment sales (64 ) (58 ) (63 ) Consolidated sales (1) 5,157 5,098 5,264 Sales by product group Communication papers 2,382 2,571 2,736 Specialty and packaging papers 651 680 718 Market pulp 1,119 930 941 Absorbent hygiene products 1,005 917 869 Consolidated sales (1) 5,157 5,098 5,264 Depreciation and amortization Pulp and Paper 254 284 297 Personal Care 67 64 62 Total for reportable segments 321 348 359 Impairment of goodwill - Personal Care 578 — — Impairment of property, plant and equipment - Pulp and Paper — 29 77 Consolidated depreciation and amortization and impairment of goodwill and property, plant and equipment 899 377 436 Operating income (loss) Pulp and Paper 250 217 270 Personal Care (527 ) 57 61 Corporate (40 ) (51 ) (43 ) Consolidated operating (loss) income (317 ) 223 288 Interest expense, net 66 66 132 (Loss) earnings before income taxes (383 ) 157 156 Income tax (benefit) expense (125 ) 29 14 Net (loss) earnings (258 ) 128 142 (1) In 2017 and 2016, Staples, one of the Company’s largest customers in the Pulp and Paper segment, represented approximately 10% (2016 – 11%) of the total sales.
Consolidated Assets	December 31, December 31, 2017 2016 $ $ Segment assets Pulp and Paper 3,649 3,637 Personal Care 1,406 1,884 Total for reportable segments 5,055 5,521 Corporate 157 159 Consolidated assets 5,212 5,680
Schedule Of Segment Reporting Information Expenditures For Additions To Long Lived Assets Table Text Block	Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Additions to property, plant and equipment Pulp and Paper 128 287 221 Personal Care 48 55 57 Total for reportable segments 176 342 278 Corporate 4 4 6 Consolidated additions to property, plant and equipment 180 346 284 Add: Change in payables on capital projects 2 1 5 Consolidated additions to property, plant and equipment per Consolidated Statements of Cash Flows 182 347 289
Long-Lived Assets	December 31, December 31, 2017 2016 $ $ Long-lived assets United States 2,136 2,589 Canada 677 642 Europe 585 752 3,398 3,983
Sales [Member]
Geographic Information on Sales	Year ended Year ended Year ended December 31, December 31, December 31, 2017 2016 2015 $ $ $ Geographic information Sales United States 3,486 3,571 3,776 Canada 474 493 492 Europe 619 605 561 Asia 444 351 302 Other foreign countries 134 78 133 5,157 5,098 5,264

Supplemental Guarantor Financ60

Supplemental Guarantor Financial Information (Tables)	12 Months Ended
	Dec. 31, 2017
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Statement of Earnings and Comprehensive Income (Loss)	DOMTAR CORPORATION NOTES TO CONSOLIDATED FINANCIAL STATEMENTS DECEMBER 31, 2017 (IN MILLIONS OF DOLLARS, UNLESS OTHERWISE NOTED CONDENSED CONSOLIDATING STATEMENT OF LOSS Year ended AND COMPREHENSIVE INCOME (LOSS) December 31, 2017 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,243 2,062 (1,148 ) 5,157 Operating expenses Cost of sales, excluding depreciation and amortization — 3,689 1,590 (1,148 ) 4,131 Depreciation and amortization — 233 88 — 321 Selling, general and administrative 9 142 305 — 456 Impairment of goodwill — 313 265 — 578 Closure and restructuring costs — 2 — — 2 Other operating loss (income), net — 1 (15 ) — (14 ) 9 4,380 2,233 (1,148 ) 5,474 Operating loss (9 ) (137 ) (171 ) — (317 ) Interest expense (income), net 63 86 (83 ) — 66 Loss before income taxes (72 ) (223 ) (88 ) — (383 ) Income tax expense (benefit) 9 (179 ) 45 — (125 ) Share in earnings of equity accounted investees (177 ) (133 ) — 310 — Net loss (258 ) (177 ) (133 ) 310 (258 ) Other comprehensive income 163 175 170 (345 ) 163 Comprehensive (loss) income (95 ) (2 ) 37 (35 ) (95 ) CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE INCOME December 31, 2016 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,203 2,040 (1,145 ) 5,098 Operating expenses Cost of sales, excluding depreciation and amortization — 3,638 1,542 (1,145 ) 4,035 Depreciation and amortization — 256 92 — 348 Selling, general and administrative 17 93 317 — 427 Impairment of property, plant and equipment — 29 — — 29 Closure and restructuring costs — 31 1 — 32 Other operating loss (income), net 1 (1 ) 4 — 4 18 4,046 1,956 (1,145 ) 4,875 Operating (loss) income (18 ) 157 84 — 223 Interest expense (income), net 65 50 (49 ) — 66 (Loss) earnings before income taxes (83 ) 107 133 — 157 Income tax (benefit) expense (43 ) 36 36 — 29 Share in earnings of equity accounted investees 168 97 — (265 ) — Net earnings 128 168 97 (265 ) 128 Other comprehensive income (loss) 2 (12 ) (35 ) 47 2 Comprehensive income 130 156 62 (218 ) 130 CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE LOSS December 31, 2015 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,346 2,070 (1,152 ) 5,264 Operating expenses Cost of sales, excluding depreciation and amortization — 3,726 1,573 (1,152 ) 4,147 Depreciation and amortization — 256 103 — 359 Selling, general and administrative 11 105 278 — 394 Impairment of property, plant and equipment — 77 — — 77 Closure and restructuring costs — 3 1 — 4 Other operating loss (income), net 5 (3 ) (7 ) — (5 ) 16 4,164 1,948 (1,152 ) 4,976 Operating (loss) income (16 ) 182 122 — 288 Interest expense (income), net 131 30 (29 ) — 132 (Loss) earnings before income taxes (147 ) 152 151 — 156 Income tax (benefit) expense (63 ) 38 39 — 14 Share in earnings of equity accounted investees 226 112 — (338 ) — Net earnings 142 226 112 (338 ) 142 Other comprehensive loss (233 ) (235 ) (215 ) 450 (233 ) Comprehensive loss (91 ) (9 ) (103 ) 112 (91 ) 1
Condensed Consolidating Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2017 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 3 14 122 — 139 Receivables — 402 302 — 704 Inventories — 522 235 — 757 Prepaid expenses 5 22 6 — 33 Income and other taxes receivable 7 1 16 — 24 Intercompany accounts 380 314 45 (739 ) — Total current assets 395 1,275 726 (739 ) 1,657 Property, plant and equipment, net — 1,870 895 — 2,765 Intangible assets, net — 268 365 — 633 Investments in affiliates 3,892 2,609 — (6,501 ) — Intercompany long-term advances 6 81 1,513 (1,600 ) — Other assets 22 24 129 (18 ) 157 Total assets 4,315 6,127 3,628 (8,858 ) 5,212 Liabilities and shareholders' equity Current liabilities Trade and other payables 55 424 237 — 716 Intercompany accounts 244 63 432 (739 ) — Income and other taxes payable 1 14 9 — 24 Long-term debt due within one year — — 1 — 1 Total current liabilities 300 501 679 (739 ) 741 Long-term debt 792 300 37 — 1,129 Intercompany long-term loans 674 925 1 (1,600 ) — Deferred income taxes and other — 356 153 (18 ) 491 Other liabilities and deferred credits 66 153 149 — 368 Shareholders' equity 2,483 3,892 2,609 (6,501 ) 2,483 Total liabilities and shareholders' equity 4,315 6,127 3,628 (8,858 ) 5,212 CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2016 Non- Guarantor Guarantor Consolidating 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	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2017 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net loss (258 ) (177 ) (133 ) 310 (258 ) Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss 287 259 471 (310 ) 707 Cash flows from operating activities 29 82 338 — 449 Investing activities Additions to property, plant and equipment — (99 ) (83 ) — (182 ) Proceeds from disposals of property, plant and equipment — — 19 — 19 Acquisition of business, net of cash acquired — — (8 ) — (8 ) Cash flows used for investing activities — (99 ) (72 ) — (171 ) Financing activities Dividend payments (104 ) — — — (104 ) Net change in bank indebtedness — (12 ) — — (12 ) Change in revolving credit facility (50 ) — — — (50 ) Proceeds from receivables securitization facilities — — 45 — 45 Repayments of receivables securitization facilities — — (90 ) — (90 ) Repayments of long-term debt (63 ) — (1 ) — (64 ) Increase in long-term advances to related parties — — (202 ) 202 — Decrease in long-term advances to related parties 173 29 — (202 ) — Other 1 — — — 1 Cash flows (used for) provided from financing activities (43 ) 17 (248 ) — (274 ) Net (decrease) increase in cash and cash equivalents (14 ) — 18 — 4 Impact of foreign exchange on cash — — 10 — 10 Cash and cash equivalents at beginning of year 17 14 94 — 125 Cash and cash equivalents at end of year 3 14 122 — 139 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2016 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 128 168 97 (265 ) 128 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (4,280 ) 4,149 203 265 337 Cash flows (used for) provided from operating activities (4,152 ) 4,317 300 — 465 Investing activities Additions to property, plant and equipment — (265 ) (82 ) — (347 ) Proceeds from disposals of property, plant and equipment and sale of business — — 1 — 1 Acquisition of businesses, net of cash acquired — (1 ) (45 ) — (46 ) Other — — 1 — 1 Cash flows used for investing activities — (266 ) (125 ) — (391 ) Financing activities Dividend payments (102 ) — — — (102 ) Stock repurchase (10 ) — — — (10 ) Net change in bank indebtedness — 12 — — 12 Proceeds from receivables securitization facilities — — 140 — 140 Repayments of receivables securitization facilities — — (70 ) — (70 ) Repayments of long-term debt (38 ) (1 ) (1 ) — (40 ) Increase in long-term advances to related parties — (4,050 ) (223 ) 4,273 — Decrease in long-term advances to related parties 4,273 — — (4,273 ) — Other (3 ) — — — (3 ) Cash flows provided from (used for) financing activities 4,120 (4,039 ) (154 ) — (73 ) Net (decrease) increase in cash and cash equivalents (32 ) 12 21 — 1 Impact of foreign exchange on cash — — (2 ) — (2 ) Cash and cash equivalents at beginning of year 49 2 75 — 126 Cash and cash equivalents at end of year 17 14 94 — 125 CONDENSED CONSOLIDATING STATEMENT OF Year ended CASH FLOWS December 31, 2015 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 142 226 112 (338 ) 142 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 134 (250 ) 89 338 311 Cash flows provided from (used for) operating activities 276 (24 ) 201 — 453 Investing activities Additions to property, plant and equipment — (210 ) (79 ) — (289 ) Proceeds from disposals of property, plant and equipment 1 7 28 — 36 Other — — 9 — 9 Cash flows provided from (used for) investing activities 1 (203 ) (42 ) — (244 ) Financing activities Dividend payments (100 ) — — — (100 ) Stock repurchase (50 ) — — — (50 ) Net change in bank indebtedness — (11 ) — — (11 ) Change of revolving credit facility 50 — — — 50 Issuance of long-term debt — 300 — — 300 Repayments of long-term debt (436 ) (2 ) (1 ) — (439 ) Increase in long-term advances to related parties — (75 ) (152 ) 227 — Decrease in long-term advances to related parties 227 — — (227 ) — Other 2 (1 ) — — 1 Cash flows (used for) provided from financing activities (307 ) 211 (153 ) — (249 ) Net (decrease) increase in cash and cash equivalents (30 ) (16 ) 6 — (40 ) Impact of foreign exchange on cash — — (8 ) — (8 ) Cash and cash equivalents at beginning of year 79 18 77 — 174 Cash and cash equivalents at end of year 49 2 75 — 126

Interim Financial Results (Tabl

Interim Financial Results (Tables)	12 Months Ended
	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Schedule of Interim Financial Results	Interim Financial Results (Unaudited) (in millions of dollars, unless otherwise noted) 2017 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,304 $ 1,224 $ 1,292 $ 1,337 $ 5,157 Operating income (loss) 42 64 89 (a) (512 ) (b) (317 ) Earnings (loss) before income taxes 25 47 73 (528 ) (383 ) Net earnings (loss) 20 38 70 (386 ) (g) (258 ) Basic net earnings (loss) per common share 0.32 0.61 1.12 (6.16 ) (4.11 ) Diluted net earnings (loss) per common share 0.32 0.61 1.11 (6.16 ) (4.11 ) 2016 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,287 $ 1,267 $ 1,270 $ 1,274 $ 5,098 Operating income 18 (c) 39 (d) 92 (e) 74 (f) 223 Earnings before income taxes 1 24 75 57 157 Net earnings 4 18 59 47 128 Basic net earnings per common share 0.06 0.29 0.94 0.75 2.04 Diluted net earnings per common share 0.06 0.29 0.94 0.75 2.04 (a) The operating income for the third Quarter of 2017 included the partial reversal of contingent consideration provision of $2 million related to our Corporate segment. The Company also recorded a gain on disposal of property, plant and equipment of $4 million related to our Pulp and Paper segment. (b) The operating loss for the fourth Quarter of 2017 included a goodwill impairment charge of $578 million and closure and restructuring costs of $2 million, both associated with our Personal Care segment. The Company also recorded a gain on disposal of property, plant and equipment of $9 million related to our Corporate segment. (c) The operating income for the first Quarter of 2016 included closure and restructuring costs of $2 million related to our Pulp and Paper segment. The Company also incurred an additional $21 million of accelerated depreciation at its Ashdown, Arkansas mill, as part of the conversion to the fluff pulp line. ( d ) The operating income for the second Quarter of 2016 included closure and restructuring costs of $21 million and an additional $3 million of accelerated depreciation at its Ashdown, Arkansas mill, as part of the conversion to the fluff pulp line. ( e ) The operating income for the third Quarter of 2016 included closure and restructuring costs of $5 million related to our Pulp and Paper segment. The Company also incurred $5 million of closure and restructuring costs and an additional $5 million of accelerated depreciation at its Ashdown, Arkansas mill, as part of the conversion to the fluff pulp line. ( f ) The operating income for the fourth Quarter of 2016 included closure and restructuring costs of $1 million related to our Personal Care segment and $(2) million related to our Pulp and Paper segment. (g) The net loss for the fourth Quarter of 2017 included a net tax benefit of $140 million related to the U.S. Tax Reform, which is composed of a benefit of $186 million for the remeasurement of deferred tax assets and liabilities and a charge of $46 million for the repatriation tax.

Summary of Significant Accoun62

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Summary Of Significant Accounting Policies [Line Items]
Accumulated translation adjustment accounts	$ (132,000,000)	$ (278,000,000)
LIFO inventories	236,000,000	268,000,000
Excess amount of inventory if valued under FIFO instead of LIFO	$ 54,000,000	$ 63,000,000
Expiration period from date of grant	7 years
Other Post-Retirement Benefit Plans [Member]
Summary Of Significant Accounting Policies [Line Items]
Average remaining service period (in years)	10 years
Amortization of cumulative net actuarial gains and losses, excess percentage greater of accrued benefit obligation or market value of plan assets	10.00%
Omnibus Plan [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares reserved for issuance in connection with stock awards grants	1,541,838
Pension Plans [Member]
Summary Of Significant Accounting Policies [Line Items]
Average remaining service period (in years)	9 years
Amortization of cumulative net actuarial gains and losses, excess percentage greater of accrued benefit obligation or market value of plan assets	10.00%
Construction in Progress [Member]
Summary Of Significant Accounting Policies [Line Items]
Depreciation	$ 0
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Amortization period of capitalized environmental cost (in years)	10 years
Minimum [Member] | Buildings and Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, depreciation period (in years)	10 years
Minimum [Member] | Machinery and Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, depreciation period (in years)	3 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Amortization period of capitalized environmental cost (in years)	40 years
Maximum [Member] | Buildings and Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, depreciation period (in years)	40 years
Maximum [Member] | Machinery and Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, depreciation period (in years)	20 years

Summary of Significant Accoun63

Summary of Significant Accounting Policies - Amortization Period of Finite Lived Assets (Detail)	12 Months Ended
	Dec. 31, 2017
Water Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	40 years
Non-Compete [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	9 years
License Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	12 years
Minimum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	10 years
Minimum [Member] | Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	7 years
Maximum [Member] | Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	40 years
Maximum [Member] | Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Estimated useful lives (in years)	20 years

Acquisition of Businesses - Add

Acquisition of Businesses - Additional Information (Detail) $ in Millions	Oct. 01, 2016USD ($)RetailEmployees	Dec. 31, 2017USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)
Business Acquisition [Line Items]
Purchase price			$ 8	$ 46
Home Delivery Incontinent Supplies Co. [Member]
Business Acquisition [Line Items]
Acquisition completion date			Oct. 1, 2016
Acquisition percentage	100.00%
Acquisition of business, number of employees | Employees	240
Purchase price	$ 52
Cash acquired in acquisition	$ 3
Home Delivery Incontinent Supplies Co. [Member] | Olivette, Missouri [Member]
Business Acquisition [Line Items]
Number of retail locations acquired | Retail	2
Home Delivery Incontinent Supplies Co. [Member] | Maximum [Member]
Business Acquisition [Line Items]
Business acquisition possible earn out payment	$ 10
Business acquisition final earn out payment		$ 8

Acquisition of Businesses - Fai

Acquisition of Businesses - Fair Value of Assets Acquired - Home Delivery Incontinent Supplies Co (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Oct. 01, 2016	Dec. 31, 2015
Intangible assets
Goodwill	$ 550		$ 539
Home Delivery Incontinent Supplies Co. [Member]
Business Acquisition [Line Items]
Receivables		$ 4
Inventory		4
Property, plant and equipment		1
Intangible assets
Intangible assets		34
Goodwill		17
Deferred income tax assets		2
Total assets		62
Less: Liabilities
Trade and other payables		10
Total liabilities		10
Fair value of net assets acquired at the date of acquisition		52
Home Delivery Incontinent Supplies Co. [Member] | Customer Relationships [Member]
Intangible assets
Intangible assets		21
Home Delivery Incontinent Supplies Co. [Member] | Trade Names [Member]
Intangible assets
Intangible assets		$ 13

Acquisition of Businesses - F66

Acquisition of Businesses - Fair Value of Assets Acquired - Home Delivery Incontinent Supplies Co (Parenthetical) (Detail)	Oct. 01, 2016
Home Delivery Incontinent Supplies Co. [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Useful life of the finite lived intangible assets acquired	10 years

Impairment of Goodwill and Pr67

Impairment of Goodwill and Property, Plant and Equipment - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Oct. 01, 2017
Goodwill And Property Plant And Equipment Impairment [Line Items]
Goodwill impairment test date		October 1, 2017
Goodwill			$ 550,000,000	$ 539,000,000
Goodwill impairment charges		$ 578,000,000	0	0
Impairment of property, plant and equipment		578,000,000	$ 29,000,000	$ 77,000,000
Personal Care [Member]
Goodwill And Property Plant And Equipment Impairment [Line Items]
Goodwill					$ 578,000,000
Goodwill impairment charges	$ 578,000,000	$ 578,000,000

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Outstanding Awards (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Performance Share Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance, Number of units	517,281	426,079	310,303
Granted, Number of units	256,078	295,504	219,453
Forfeited, Number of units	(24,581)	(28,523)	(21,918)
Cancelled, Number of units	(75,710)	(101,124)	(60,768)
Settled, Number of units	(50,600)	(74,655)	(20,991)
Ending balance, Number of units	622,468	517,281	426,079
Beginning balance, Weighted average grant date fair value	$ 38.98	$ 46	$ 45.52
Granted, Weighted average grant date fair value	39.04	32.38	44.22
Forfeited, Weighted average grant date fair value	37.59	39.81	45.52
Cancelled, Weighted average grant date fair value	38.78	51.27	35.40
Settled, Weighted average grant date fair value	54.95	35.97	51.48
Ending balance, Weighted average grant date fair value	$ 37.78	$ 38.98	$ 46
Restricted Stock Unit [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Number of units	182,937	196,786	164,879
Beginning balance, Weighted average grant date fair value	$ 40.90	$ 44.21	$ 44.80
Granted, Weighted average grant date fair value	39.83	34.04	43.21
Forfeited, Weighted average grant date fair value	37.97	39.69	44.78
Ending balance, Weighted average grant date fair value	$ 38.56	$ 40.90	$ 44.21
Beginning balance, Number of units	418,670	346,966	314,220
Forfeited, Number of units	(19,194)	(17,884)	(12,464)
Vested/Settled, Number of units	(121,750)	(107,198)	(119,669)
Ending balance, Number of units	460,663	418,670	346,966
Vested/Settled, Weighted average grant date fair value	$ 48.72	$ 39.12	$ 44.31
Deferred Share Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Number of units	36,215	46,737	40,494
Granted, Weighted average grant date fair value	$ 40.68	$ 37.43	$ 39.92
Settled, Weighted average grant date fair value	$ 32.27	$ 39.60	$ 41.88
Beginning balance, Number of units	321,074	289,460	262,721
Settled, Number of units	(85,055)	(15,123)	(13,755)
Ending balance, Number of units	272,234	321,074	289,460
Beginning balance, Weighted average grant date fair value	$ 29.01	$ 28.20	$ 27.11
Ending balance, Weighted average grant date fair value	$ 29.55	$ 29.01	$ 28.20

Stock-Based Compensation - Assu

Stock-Based Compensation - Assumptions Used in Calculating Fair Value of Options Granted (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Black-Scholes Based Option Pricing Model [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	3.48%	3.78%	3.22%
Expected volatility	28.00%	30.00%	32.00%
Risk-free interest rate	1.86%	1.17%	1.47%
Expected life	4 years 6 months	4 years 6 months	4 years 6 months
Strike price	$ 39.81	$ 33.78	$ 43.42
Monte Carlo Simulation [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	4.13%	4.74%	3.22%
Monte Carlo Simulation [Member] | One Year [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected volatility	28.00%	24.00%	34.00%
Monte Carlo Simulation [Member] | Three Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected volatility	28.00%	30.00%	30.00%
Monte Carlo Simulation [Member] | December 31, 2015 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate			0.732%
Monte Carlo Simulation [Member] | December 31, 2016 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate		1.057%	0.893%
Monte Carlo Simulation [Member] | December 31, 2017 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	1.614%	0.86%	1.20%
Monte Carlo Simulation [Member] | December 31, 2018 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	1.606%	0.90%
Monte Carlo Simulation [Member] | December 31, 2019 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	1.751%

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate intrinsic value, Options exercised	$ 0	$ 0	$ 0
Aggregate intrinsic value, Options outstanding	5
Aggregate intrinsic value, Options exercisable	$ 5
Closing stock price	$ 49.52	$ 39.03	$ 36.95
Stock-based compensation expense recognized	$ 20	$ 16	$ 10
Compensation costs not yet recognized	$ 20	17	16
Compensation costs not yet recognized, period of recognition	26 months
Aggregate value of liability awards settled	$ 7	4	$ 4
Total fair value of equity awards settled	3	2
Fair value of equity awards at grant date	$ 4	$ 3
Performance Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected to be settled in shares	288,332
Expected to be settled in cash	334,136
Performance Stock Options [Member] | Maximum [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Options expire at various dates from the date of grant	7 years
Restricted Stock Unit [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected to be settled in shares	177,414
Expected to be settled in cash	283,249
Vesting period (in years)	3 years
Granted, Weighted average grant date fair value	$ 39.83	$ 34.04	$ 43.21
Deferred Share Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based payment award, vested in period	0	0	0
Granted, Weighted average grant date fair value	$ 40.68	$ 37.43	$ 39.92
Non-Qualified Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Weighted average grant date fair value	$ 7.05	$ 5.95	$ 8.96

Stock-Based Compensation - Su71

Stock-Based Compensation - Summary of Outstanding Awards, Options (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate intrinsic value, Exercised	$ 0	$ 0	$ 0
Aggregate intrinsic value Outstanding, Ending	5
Aggregate intrinsic value, Exercisable	$ 5
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options Outstanding, Beginning	522,227	451,302	418,123
Number of options, Granted	106,268	114,723	82,885
Number of options, Exercised	(65,430)	(37,296)	(35,924)
Number of options, Forfeited/expired		(6,502)	(13,782)
Number of options Outstanding Ending	563,065	522,227	451,302	418,123
Number of options, Exercisable	359,960	286,011	176,315
Weighted average exercise price Outstanding, Beginning Balance	$ 44.39	$ 46.48	$ 46.39
Weighted average exercise price, Granted	39.81	33.78	43.42
Weighted average exercise price, Exercised	36.33	41.11	43.13
Weighted average exercise Price, Forfeited/expired		20.89	34.08
Weighted average exercise price Outstanding, Ending Balance	44.46	44.39	46.48	$ 46.39
Weighted average exercise price, Exercisable	$ 48.02	$ 46.50	$ 44.56
Weighted average remaining life (in years), Outstanding	4 years 1 month 6 days	4 years 6 months	4 years 9 months 18 days	4 years 7 months 6 days
Weighted average remaining life (in years), Granted	6 years 2 months 12 days	6 years 2 months 12 days	6 years 2 months 12 days
Weighted average remaining life (in years), Options exercisable	3 years 2 months 12 days	3 years 10 months 24 days	3 years 10 months 24 days
Aggregate intrinsic value Outstanding, Beginning	$ 0.7	$ 0.1	$ 0.5
Aggregate intrinsic value Outstanding, Ending	3.6	0.7	0.1	$ 0.5
Aggregate intrinsic value, Exercisable	$ 1.3	$ 0.1	$ 0.1

Earnings (Loss) Per Common Sh72

Earnings (Loss) Per Common Share - Reconciliation Between Basic and Diluted Earnings (Loss) Per Common Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Earnings Per Share [Abstract]
Net (loss) earnings	$ (386)	$ 70	$ 38	$ 20	$ 47	$ 59	$ 18	$ 4	$ (258)	$ 128	$ 142
Weighted average number of common shares outstanding (millions)									62.7	62.6	63.3
Effect of dilutive securities (millions)										0.1	0.1
Weighted average number of diluted common shares outstanding (millions)									62.7	62.7	63.4
Basic net (loss) earnings per common share (in dollars)	$ (6.16)	$ 1.12	$ 0.61	$ 0.32	$ 0.75	$ 0.94	$ 0.29	$ 0.06	$ (4.11)	$ 2.04	$ 2.24
Diluted net (loss) earnings per common share (in dollars)	$ (6.16)	$ 1.11	$ 0.61	$ 0.32	$ 0.75	$ 0.94	$ 0.29	$ 0.06	$ (4.11)	$ 2.04	$ 2.24

Earnings (Loss) Per Common Sh73

Earnings (Loss) Per Common Share - Securities that Could Potentially Dilute Basic Earnings (Loss) Per Common Share in Future (Detail) - shares	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	312,893	410,978	343,581

Pension Plans and Other Post-74

Pension Plans and Other Post-Retirement Benefit Plans - Additional Information (Detail) CAD in Millions, $ in Millions	Jan. 01, 2018	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017CAD	Dec. 31, 2016CAD
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Pension expense		$ 36		$ 37	$ 32
Accrued benefit obligation		811		765
Fair value of defined benefit plan assets with an accrued benefit obligation in excess of fair value of plan assets		$ 680		$ 624
Expected return on plan assets, percentage		5.30%	5.30%	5.30%
Weighted-average annual rate increase in per capita cost of covered health care benefits assumed		4.90%				4.90%
Weighted-average annual rate assumed to decrease in per capita cost of covered health care benefits assumed		4.10%				4.10%
Weighted-average annual rate assumed to decrease in per capita cost of covered health care benefits, assumed year of impact		2,033	2,033
Restructured asset backed notes, value		$ 1		$ 118		CAD 1	CAD 158
Asset backed commercial paper, repayments and sales		$ 117	CAD 157
Subsequent Event [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Expected return on plan assets, percentage	5.20%
United States Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Discount rate		3.60%				3.60%
Minimum number of years from issuance of private placement bonds		2 years	2 years
Pension Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Expected minimum contribution in 2018		$ 14
Plan contributions		47		$ 31	$ 13
Loss (gain) to be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2018		$ 13
Discount rate		3.50%		3.80%	4.00%	3.50%	3.80%
Expected return on plan assets, percentage		5.30%	5.30%	5.30%	5.60%
Other Post-Retirement Benefit Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Expected minimum contribution in 2018		$ 5
Plan contributions		3		$ 5	$ 5
Loss (gain) to be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2018		$ (2)
Discount rate		3.50%		3.90%	4.10%	3.50%	3.90%
Supplemental Nonqualified Unfunded Retirement Plan [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Accrued benefit obligation		$ 54		$ 48

Pension Plans and Other Post-75

Pension Plans and Other Post-Retirement Benefit Plans - Change in Accrued Benefit Obligation (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit obligation at beginning of year	$ 1,584	$ 1,509
Service cost for the year	30	31	$ 34
Interest expense	52	51	60
Plan participants' contributions	6	6
Actuarial loss (gain)	95	46
Plan amendments	1
Benefits paid	(85)	(83)
Direct benefit payments	(3)	(4)
Settlement	(2)	(6)
Effect of foreign currency exchange rate change	86	34
Accrued benefit obligation at end of year	1,764	1,584	1,509
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit obligation at beginning of year	90	86
Service cost for the year	2	2	2
Interest expense	4	4	4
Actuarial loss (gain)	(17)	1
Plan amendments	(5)
Direct benefit payments	(3)	(5)
Effect of foreign currency exchange rate change	5	2
Accrued benefit obligation at end of year	$ 76	$ 90	$ 86

Pension Plans and Other Post-76

Pension Plans and Other Post-Retirement Benefit Plans - Change in Fair Value of Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	$ 1,546
Settlement	0	$ (1)	$ 0
Fair value of assets at end of year	1,765	1,546
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	1,546	1,493
Actual return on plan assets	166	73
Employer contributions	47	31	13
Plan participants' contributions	6	6
Benefits paid	(88)	(87)
Settlement	(2)	(6)
Effect of foreign currency exchange rate change	90	36
Fair value of assets at end of year	$ 1,765	$ 1,546	$ 1,493

Pension Plans and Other Post-77

Pension Plans and Other Post-Retirement Benefit Plans - Allocation of Plan Assets, Based on Fair Value of Assets Held and Target Allocation (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets	100.00%	100.00%
Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	0.00%
Target allocation on equity, percentage of plan assets, range maximum	9.00%
Fixed income and Equity, Percentage of plan assets	2.00%	3.00%
Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	47.00%
Target allocation on equity, percentage of plan assets, range maximum	57.00%
Fixed income and Equity, Percentage of plan assets	52.00%	51.00%
Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets	5.00%
Fixed income and Equity, Percentage of plan assets	5.00%	5.00%
Canadian Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	3.00%
Target allocation on equity, percentage of plan assets, range maximum	10.00%
Fixed income and Equity, Percentage of plan assets	6.00%	6.00%
U.S. Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	8.00%
Target allocation on equity, percentage of plan assets, range maximum	18.00%
Fixed income and Equity, Percentage of plan assets	13.00%	13.00%
International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	17.00%
Target allocation on equity, percentage of plan assets, range maximum	27.00%
Fixed income and Equity, Percentage of plan assets	22.00%	22.00%

Pension Plans and Other Post-78

Pension Plans and Other Post-Retirement Benefit Plans - Allocation of Plan Assets, Based on Fair Value of Assets Held and Target Allocation (Parenthetical) (Detail)	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets	100.00%	100.00%
Canadian Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets	79.00%
United States Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets	21.00%

Pension Plans and Other Post-79

Pension Plans and Other Post-Retirement Benefit Plans - Funded Status of Plans (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at end of year	$ 1,765	$ 1,546
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit obligation at end of year	(1,764)	(1,584)	$ (1,509)
Fair value of assets at end of year	1,765	1,546	1,493
Funded status	1	(38)
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit obligation at end of year	(76)	(90)	$ (86)
Funded status	$ (76)	$ (90)

Pension Plans and Other Post-80

Pension Plans and Other Post-Retirement Benefit Plans - Amount Recognized in Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Other assets (Note 15)	$ 131	$ 103
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Other liabilities and deferred credits (Note 20)	(130)	(141)
Other assets (Note 15)	131	103
Net amount recognized in the Consolidated Balance Sheets	1	(38)
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Trade and other payables (Note 17)	(5)	(4)
Other liabilities and deferred credits (Note 20)	(71)	(86)
Net amount recognized in the Consolidated Balance Sheets	$ (76)	$ (90)

Pension Plans and Other Post-81

Pension Plans and Other Post-Retirement Benefit Plans - Pre-Tax Amounts Included in Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (cost) credit	$ (1)		$ (10)
Amortization of prior year service cost	5	$ 5	3
Net (loss) gain	(10)	(53)	2
Amortization of net actuarial loss	9	6	7
Net amount recognized in other comprehensive income (loss) (pre-tax)	3	(42)	2
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (cost) credit	5
Net (loss) gain	17	(2)	4
Amortization of net actuarial loss			1
Net amount recognized in other comprehensive income (loss) (pre-tax)	$ 22	$ (2)	$ 5

Pension Plans and Other Post-82

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	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost for the year	$ 30	$ 31	$ 34
Interest expense	52	51	60
Expected return on plan assets	(81)	(80)	(86)
Amortization of net actuarial loss	9	5	7
Settlement loss		1
Amortization of prior year service cost	5	5	3
Net periodic benefit cost	15	13	18
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost for the year	2	2	2
Interest expense	4	4	4
Net periodic benefit cost	$ 6	$ 6	$ 6

Pension Plans and Other Post-83

Pension Plans and Other Post-Retirement Benefit Plans - Key Assumptions to Measure Accrued Benefit Obligation and Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, Expected long-term rate of return on plan assets	5.30%	5.30%
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit obligation, Discount rate	3.50%	3.80%	4.00%
Accrued benefit obligation, Rate of compensation increase	2.70%	2.70%	2.70%
Net periodic benefit cost, Discount rate	3.90%	4.10%	3.90%
Net periodic benefit cost, Rate of compensation increase	2.80%	2.80%	2.80%
Net periodic benefit cost, Expected long-term rate of return on plan assets	5.30%	5.30%	5.60%
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Accrued benefit obligation, Discount rate	3.50%	3.90%	4.10%
Accrued benefit obligation, Rate of compensation increase	2.80%	2.80%	2.80%
Net periodic benefit cost, Discount rate	3.80%	4.10%	3.90%
Net periodic benefit cost, Rate of compensation increase	2.80%	2.80%	2.80%

Pension Plans and Other Post-84

Pension Plans and Other Post-Retirement Benefit Plans - Effect of One Percent Change in Assumed Health Care Cost (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2017USD ($)
Compensation And Retirement Disclosure [Abstract]
Impact on net periodic benefit cost for other post-retirement benefit plans, Increase of 1%	$ 1
Impact on accrued benefit obligation, Increase of 1%	4
Impact on net periodic benefit cost for other post-retirement benefit plans, Decrease of 1%	(1)
Impact on accrued benefit obligation, Decrease of 1%	$ (4)

Pension Plans and Other Post-85

Pension Plans and Other Post-Retirement Benefit Plans - Fair Value of Plan Asset by Assets Category (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	$ 1,765	$ 1,546
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1,272	566
Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	398	893
Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	95	87	$ 96
Cash and Short-term Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	79	80
Cash and Short-term Investments [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	79	80
Asset Backed Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1	118
Asset Backed Notes [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets		115
Asset Backed Notes [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1	3	10
Canadian Provincial Government Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	566	81
Canadian Provincial Government Bonds [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	565	81
Canadian Provincial Government Bonds [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1
Canadian Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	139	3
Canadian Corporate Debt Securities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	117	2
Canadian Corporate Debt Securities [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	22	1
U.S. Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	43
U.S. Corporate Debt Securities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	43
Bond Index Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	152	585
Bond Index Funds [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	152	585
International Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	2
International Corporate Debt Securities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	2
Canadian Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	111	100
Canadian Equities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	111	100
U.S. Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	103	98
U.S. Equities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	103	98
International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	252	205
International Equities [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	252	205
U.S. Stock Index Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	224	193
U.S. Stock Index Funds [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	224	193
Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	94	84
Insurance Contracts [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	94	84	$ 86
Gain (Loss) on Derivative Contract [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	(1)	(1)
Gain (Loss) on Derivative Contract [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	$ (1)	$ (1)

Pension Plans and Other Post-86

Pension Plans and Other Post-Retirement Benefit Plans - Fair Value of Plan Asset by Assets Category (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	$ 1,765	$ 1,546
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1,765	1,546	$ 1,493
Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	94	84
Insurance Contracts [Member] | Minimum Guarantee Rate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	9	8
Insurance Contracts [Member] | Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	$ 85	$ 76

Pension Plans and Other Post-87

Pension Plans and Other Post-Retirement Benefit Plans - Changes in Level 3 Fair Value Measurements of Plan Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	$ 1,546
Settlements	0	$ (1)	$ 0
Fair value of assets at end of year	1,765	1,546
Asset Backed Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	118
Fair value of assets at end of year	1	118
Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	84
Fair value of assets at end of year	94	84
Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	87	96
Settlements	(7)	(12)
Return on plan assets	9	1
Effect of foreign currency exchange rate change	6	2
Fair value of assets at end of year	95	87	96
Significant Unobservable Inputs (Level 3) [Member] | Asset Backed Notes [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	3	10
Settlements	(2)	(7)
Fair value of assets at end of year	1	3	10
Significant Unobservable Inputs (Level 3) [Member] | Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	84	86
Settlements	(5)	(5)
Return on plan assets	9	1
Effect of foreign currency exchange rate change	6	2
Fair value of assets at end of year	$ 94	$ 84	$ 86

Pension Plans and Other Post-88

Pension Plans and Other Post-Retirement Benefit Plans - Changes in Level 3 Fair Value Measurements of Plan Assets (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets	$ 1,765	$ 1,546
ABN Montreal Accord [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets	$ 1	$ 3

Pension Plans and Other Post-89

Pension Plans and Other Post-Retirement Benefit Plans - Estimated Future Benefit Payments from Plans (Detail) $ in Millions	Dec. 31, 2017USD ($)
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
2,018	$ 112
2,019	112
2,020	111
2,021	112
2,022	111
2023 – 2027	554
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
2,018	5
2,019	5
2,020	5
2,021	5
2,022	5
2023 – 2027	$ 25

Other Operating (Income) Loss90

Other Operating (Income) Loss, Net - Components of Other Operating (Income) Loss, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Other Income And Expenses [Abstract]
Net gains on disposals of property, plant and equipment	$ (13)		$ (15)
Reversal of contingent consideration provision	(2)
Bad debt expense	1		5
Environmental provision	3	$ 2	4
Foreign exchange loss (gain)	1	6	(3)
Other	(4)	(4)	4
Other operating (income) loss, net	$ (14)	$ 4	$ (5)

Interest Expense, Net - Compone

Interest Expense, Net - Components of Interest Expense, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Banking And Thrift Interest [Abstract]
Interest on long-term debt	$ 59	$ 59	$ 82
Premium paid on repurchase of long-term debt			40
Reversal of fair value increment on long-term debt			(1)
Interest on receivables securitization	2	2	1
Interest on withdrawal liabilities for multiemployer plans	3	3	4
Amortization of debt issuance costs and other	2	2	6
Interest expense, net	$ 66	$ 66	$ 132

Interest Expense, Net - Compo92

Interest Expense, Net - Components of Interest Expense, Net (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Banking And Thrift Interest [Abstract]
Capitalized interest expense	$ 1	$ 5	$ 3

Income Taxes - Components of (L

Income Taxes - Components of (Loss) Earnings Before Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
U.S. (loss) earnings									$ (209)	$ 69	$ 26
Foreign (loss) earnings									(174)	88	130
(Loss) earnings before income taxes	$ (528)	$ 73	$ 47	$ 25	$ 57	$ 75	$ 24	$ 1	$ (383)	$ 157	$ 156

Income Taxes - Provisions for I

Income Taxes - Provisions for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
U.S. Federal and State, Current	$ 73	$ 10	$ 61
U.S. Federal and State, Deferred	(208)	1	(78)
Foreign, Current	9	10	9
Foreign, Deferred	1	8	22
Income tax (benefit) expense	$ (125)	$ 29	$ 14

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Taxes [Line Items]
Statutory income tax rate			35.00%	35.00%	35.00%
Goodwill impairment			$ 578,000,000	$ 0	$ 0
Tax benfit impacted the effective tax rate of tax benfit			200,000,000
Tax credit recorded for research and experimentation			24,000,000	18,000,000	16,000,000
Provisional tax benefit recognized	$ 186,000,000		186,000,000
Tax benefit from other changes in law			2,000,000
Provisional repatriation tax amount	46,000,000		$ 46,000,000
Number of years elect to pay tax			8 years
Included in current portion of assets	24,000,000		$ 24,000,000	31,000,000
Included in non current portion of liabilities	42,000,000		42,000,000
Valuation allowance	25,000,000		25,000,000	22,000,000
Foreign loss carryforwards for valuation allowance	19,000,000		19,000,000
Impacted tax expenses			3,000,000	(1,000,000)	(1,000,000)
Gross unrecognized tax benefits	37,000,000		37,000,000	43,000,000	41,000,000	$ 48,000,000
Accrued interest on uncertain tax positions			1,000,000	$ 1,000,000	$ 1,000,000
Expires in 2032 [Member] | Maximum [Member]
Income Taxes [Line Items]
Operating loss carryforwards	1,000,000		1,000,000
State Credits [Member]
Income Taxes [Line Items]
Valuation allowance	6,000,000		6,000,000
Indefinitely Carried Forward and Deduction Limitations [Member]
Income Taxes [Line Items]
Operating loss carryforwards	150,000,000		$ 150,000,000
Federal [Member]
Income Taxes [Line Items]
Operating loss carryforward expiry year			2,032
Income and Other Tax Receivable [Member]
Income Taxes [Line Items]
Included in current portion of assets	4,000,000		$ 4,000,000
Other Liabilities and Deferred Credits [Member]
Income Taxes [Line Items]
Included in non current portion of liabilities	$ 42,000,000		$ 42,000,000
Scenario Forecast [Member]
Income Taxes [Line Items]
Statutory income tax rate		21.00%
Gross unrecognized tax benefits		$ 8,000,000

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) to U.S. Federal Statutory Income Tax (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax		$ (134)	$ 55	$ 55
State and local income taxes, net of federal income tax benefit		2	3	1
Foreign income tax rate differential		(16)	(14)	(16)
Tax credits and special deductions		(24)	(18)	(16)
Goodwill impairment		200
Tax rate changes		(188)		(5)
Deemed mandatory repatriation tax	$ 46	46
Uncertain tax positions		(6)	2	1
U.S. manufacturing deduction		(4)	(2)	(6)
Functional currency differences				1
Valuation allowance on deferred tax assets		3	(1)	(1)
Other		(4)	4
Income tax (benefit) expense		$ (125)	$ 29	$ 14

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Accounting provisions	$ 36	$ 62
Net operating loss carryforwards and other deductions	43	43
Pension and other employee future benefit plans	31	65
Inventory	10	15
Tax credits	36	25
Gross deferred tax assets	156	210
Valuation allowance	(25)	(22)
Net deferred tax assets	131	188
Property, plant and equipment	(436)	(648)
Impact of foreign exchange on long-term debt and investments		(8)
Intangible assets	(131)	(152)
Other	(16)	(10)
Total deferred tax liabilities	(583)	(818)
Net deferred tax liabilities	(452)	(630)
Other assets (Note 15)	2	2
Deferred income taxes and other	(454)	(632)
Total	$ (452)	$ (630)

Income Taxes - Gross Unrecogniz

Income Taxes - Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ 43	$ 41	$ 48
Additions based on tax positions related to current year	3	3	3
Additions for tax positions of prior years	4	3	2
Reductions for tax positions of prior years		(2)	(1)
Reductions related to settlements with taxing authorities	(1)		(4)
Expirations of statutes of limitations	(13)	(3)	(7)
Interest	1	1	1
Foreign exchange impact			(1)
Balance at end of year	$ 37	$ 43	$ 41

Inventories - Components of Inv

Inventories - Components of Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Inventory Disclosure [Abstract]
Work in process and finished goods	$ 399	$ 413
Raw materials	135	132
Operating and maintenance supplies	223	214
Total inventories	$ 757	$ 759

Goodwill - Carrying Value and A

Goodwill - Carrying Value and Any Changes in Carrying Value of Goodwilll (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill Roll Forward
Balance at beginning of year	$ 550,000,000	$ 539,000,000
Effect of foreign currency exchange rate change	28,000,000	(6,000,000)
Impairment of goodwill (Note 4)	$ (578,000,000)	0	$ 0
Balance at end of year		550,000,000	$ 539,000,000
Home Delivery Incontinent Supplies Co. [Member]
Goodwill Roll Forward
Goodwill acquired during period (Note 3)		$ 17,000,000

Property, Plant and Equipment -

Property, Plant and Equipment - Components of Property, Plant and Equipment (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2017	Dec. 31, 2016
Property Plant And Equipment [Line Items]
Machinery and equipment		$ 7,674	$ 7,408
Buildings and improvements		1,059	1,007
Timberlands	[1]	207	200
Assets under construction		104	94
Property, plant and equipment, gross		9,044	8,709
Less: Accumulated depreciation		(6,279)	(5,884)
Net property, plant and equipment		$ 2,765	$ 2,825
Minimum [Member] | Machinery and Equipment [Member]
Property Plant And Equipment [Line Items]
Range of useful lives		3 years
Minimum [Member] | Buildings and Improvements [Member]
Property Plant And Equipment [Line Items]
Range of useful lives		10 years
Maximum [Member] | Machinery and Equipment [Member]
Property Plant And Equipment [Line Items]
Range of useful lives		20 years
Maximum [Member] | Buildings and Improvements [Member]
Property Plant And Equipment [Line Items]
Range of useful lives		40 years
[1]	Amortization is calculated using the unit of production method.

Property, Plant and Equipmen102

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Depreciation expense related to property, plant and equipment	$ 302	$ 329	$ 340

Intangible Assets - Components

Intangible Assets - Components of Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Intangible Assets Excluding Goodwill [Line Items]
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 433	$ 409
Accumulated amortization	(96)	(72)
Intangible assets, net	337	337
Total, Gross carrying amount	729	680
Intangible assets, net of amortization	633	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	245	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	$ 41	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	392	369
Accumulated amortization	(79)	(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	(4)	(3)
Intangible assets, net	$ 4	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	(11)	(8)
Intangible assets, net	$ 18	$ 20

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense	$ 19,000,000	$ 19,000,000	$ 19,000,000
Impairment charges of indefinite-lived intangible assets	$ 0	$ 0	$ 0

Intangible Assets - Amortizatio

Intangible Assets - Amortization Expense Related to Intangible Assets (Detail) $ in Millions	Dec. 31, 2017USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense related to intangible assets, 2018	$ 22
Amortization expense related to intangible assets, 2019	21
Amortization expense related to intangible assets, 2020	21
Amortization expense related to intangible assets, 2021	21
Amortization expense related to intangible assets, 2022	$ 21

Other Assets - Components of Ot

Other Assets - Components of Other Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Pension asset - defined benefit pension plans (Note 7)	$ 131	$ 103
Investment tax credits receivable	7	4
Unamortized debt issuance costs	4	5
Deferred income tax assets (Note 10)	2	2
Derivative financial instruments (Note 23)	5	8
Other	8	7
Other assets	$ 157	$ 129

Closure and Restructuring Co107

Closure and Restructuring Costs and Liability - Additional Information (Detail) $ in Millions	Sep. 23, 2016Positiont	Mar. 31, 2016t	Dec. 10, 2014t	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Mar. 31, 2016USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)
Restructuring Cost And Reserve [Line Items]
Severance and termination costs						$ 5	$ 21		$ 2	$ 32	$ 4
Other costs										26
Pension settlement costs									0	1	0
Provision for closure and restructuring costs				$ 7					7
Pulp and Paper [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs					$ (2)	5		$ 2		31	3
Other costs										26
Provision for closure and restructuring costs				6					6
Personal Care [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs				2	1				2	1	1
Provision for closure and restructuring costs				1					1
Previous and Ongoing Closures and Restructuring [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs									2	3	1
Plymouth, North Carolina Mill [Member]
Restructuring Cost And Reserve [Line Items]
Expected number of positions eliminated | Position	100
Production capacity of pulp machine | t	380,000
Severance and termination costs						$ 5
Ashdown, Arkansas Mill [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs										1	3
Permanent reduction of annual uncoated freesheet production capacity | t		364,000
Accelerated depreciation										29	$ 77
Other costs										$ 26
Ashdown, Arkansas Mill [Member] | Maximum [Member]
Restructuring Cost And Reserve [Line Items]
Production capacity of pulp machine | t			516,000
Multiemployer Pension Plans [Member]
Restructuring Cost And Reserve [Line Items]
Multiemployer plans gain due to revision in estimated withdrawal liability					$ 4
Provision for the withdrawal liabilities				$ 49					$ 49

Closure and Restructuring Co108

Closure and Restructuring Costs and Liability - Components of Closure and Restructuring Costs by Segment (Detail) - USD ($) $ in Millions	3 Months Ended					12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost And Reserve [Line Items]
Severance and termination costs						$ 2	$ 9	$ 4
Pension settlement and withdrawal liability							(3)
Fluff pulp conversion outage							26
Closure and restructuring costs			$ 5	$ 21		2	32	4
Pulp and Paper [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs							8	3
Pension settlement and withdrawal liability							(3)
Fluff pulp conversion outage							26
Closure and restructuring costs		$ (2)	$ 5		$ 2		31	3
Personal Care [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs						2	1	1
Closure and restructuring costs	$ 2	$ 1				$ 2	$ 1	$ 1

Closure and Restructuring Co109

Closure and Restructuring Costs and Liability - Activity in Closure and Restructuring Liability (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Restructuring Cost And Reserve [Line Items]
Closure and restructuring costs (NOTE 16)	$ 5	$ 21	$ 2	$ 32	$ 4
Balance at end of year			7
Closure And Restructuring Liability [Member]
Restructuring Cost And Reserve [Line Items]
Balance at beginning of year			7	3
Closure and restructuring costs (NOTE 16)			2	9
Payments			(2)	(5)
Balance at end of year			$ 7	$ 7	$ 3

Trade and Other Payables - Comp

Trade and Other Payables - Components of Trade and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Payables And Accruals [Abstract]
Trade payables	$ 382	$ 332
Payroll-related accruals	164	160
Accrued interest	16	16
Payables on capital projects	11	13
Rebate accruals	72	62
Liability - pension and other post-retirement benefit plans	5	4
Liability - multiemployer plan withdrawal	2	2
Provision for environment and other asset retirement obligations	13	15
Closure and restructuring costs liability	7	7
Derivative financial instruments	7	11
Dividends payable	26	26
Stock-based compensation - liability awards	6	2
Other	5	6
Trade and other payables	$ 716	$ 656

Changes in Accumulated Other111

Changes in Accumulated Other Comprehensive Loss by Component - Schedule of Changes in Accumulated Other Comprehensive Loss by Component (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	$ (499)	$ (501)
Other comprehensive (loss) income before reclassifications	163	(19)
Amounts reclassified from Accumulated other comprehensive loss		21
Other comprehensive income (loss)	163	2	$ (233)
Ending balance	(336)	(499)	(501)
Natural Gas Swap Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	(5)	4
Currency Options [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	11	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	146	(7)
Net (Gain) Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	11	(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)
Other comprehensive (loss) income before reclassifications	6	27
Amounts reclassified from Accumulated other comprehensive loss	(9)	14
Other comprehensive income (loss)	(3)	41
Ending balance	8	11	(30)
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	(5)	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	11	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)
Other comprehensive (loss) income before reclassifications	(6)	(38)
Amounts reclassified from Accumulated other comprehensive loss	9	7
Other comprehensive income (loss)	3	(31)
Ending balance	(218)	(221)	(190)
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	(6)	(38)
Accumulated Defined Benefit Plans Adjustment [Member] | Other Post-Retirement Benefit Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(11)	(10)
Other comprehensive (loss) income before reclassifications	17	(1)
Other comprehensive income (loss)	17	(1)
Ending balance	6	(11)	(10)
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	17	(1)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(278)	(271)
Other comprehensive (loss) income before reclassifications	146	(7)
Other comprehensive income (loss)	146	(7)
Ending balance	(132)	(278)	$ (271)
Foreign Currency Items [Member] | Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	$ 146	$ (7)

Changes in Accumulated Other112

Changes in Accumulated Other Comprehensive Loss by Component - Schedule of Reclassifications Out of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
(Loss) earnings before income taxes	$ (383)	$ 157	$ 156
Tax benefit (expense)	125	(29)	(14)
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]
(Loss) earnings before income taxes	(14)	24	44
Tax benefit (expense)	5	(10)	(18)
Net of tax	(9)	14	26
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		12	16
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	(14)	12	28
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 prior year service cost	5	5	3
Amortization of net actuarial loss	9	6	7
(Loss) earnings before income taxes	14	11	10
Tax benefit (expense)	(5)	(4)	(3)
Net of tax	$ 9	$ 7	$ 7

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	Jun. 01, 2017	Dec. 31, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Revolving Credit Facility	$ 0		$ 50,000,000
Securitization	25,000,000		70,000,000
Capital lease obligations and other	14,000,000		8,000,000
Long-term debt	1,137,000,000		1,289,000,000
Less: Unamortized debt issuance costs	7,000,000		8,000,000
Less: Due within one year	1,000,000		63,000,000
Long-term debt, excluding current maturities	$ 1,129,000,000		1,218,000,000
10.75% Notes [Member]
Debt Instrument [Line Items]
Par Amount		$ 63,000,000
10.75% Notes [Member] | 2017 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,017
Par Amount	$ 63,000,000
Unsecured notes			63,000,000
4.4% Notes [Member] | 2022 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,022
Par Amount	$ 300,000,000
Unsecured notes	$ 300,000,000		300,000,000
6.25% Notes [Member] | 2042 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,042
Par Amount	$ 250,000,000
Unsecured notes	$ 249,000,000		249,000,000
6.75% Notes [Member] | 2044 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,044
Par Amount	$ 250,000,000
Unsecured notes	$ 249,000,000		249,000,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,021
Securitization [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,019
Par Amount	$ 25,000,000
Revolving Credit Facility	$ 150,000,000
Term Loan [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,025
Par Amount	$ 300,000,000			$ 300,000,000
Unsecured notes	$ 300,000,000		$ 300,000,000
Capital Lease Obligations [Member] | Minimum [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,017
Capital Lease Obligations [Member] | Maximum [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2,032

Long-Term Debt - Components 114

Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail)	Dec. 31, 2017	Jun. 01, 2017	Dec. 31, 2016
10.75% Notes [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate	10.75%	10.75%	10.75%
4.4% Notes [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate	4.40%		4.40%
6.25% Notes [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate	6.25%		6.25%
6.75% Notes [Member]
Debt Instrument [Line Items]
Long-term debt, interest rate	6.75%		6.75%

Long-Term Debt - Principal Long

Long-Term Debt - Principal Long-Term Debt Repayments, Including Capital Lease Obligations (Detail) $ in Millions	Dec. 31, 2017USD ($)
Debt Disclosure [Abstract]
2019, Long-term debt	$ 25
2022, Long-term debt	300
Thereafter, Long-term debt	800
Long-term debt	1,125
Total payments, Long-term debt	1,125
2018, Capital leases and other	2
2019, Capital leases and other	2
2020, Capital leases and other	2
2021, Capital leases and other	2
2022, Capital leases and other	2
Thereafter, Capital leases and other	9
Capital leases and other obligations repayment	19
Less: Amounts representing interest, Capital leases and other	5
Total payments, Capital leases and other	$ 14

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	Aug. 20, 2015	Jul. 20, 2015	Sep. 30, 2015	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Jun. 01, 2017	Aug. 18, 2016	Aug. 01, 2016	Oct. 03, 2014
Debt Instrument [Line Items]
Debt instrument, redemption price, percentage	100.00%
Debt instrument, make-whole premium			$ 42,000,000
Revolving credit facility/Receivables securitization facility				$ 0	$ 50,000,000
Borrowings				25,000,000	70,000,000
Letters of credit outstanding				50,000,000	48,000,000
Interest on receivables securitization				2,000,000	$ 2,000,000	$ 1,000,000
Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument principal amount			$ 300,000,000	$ 300,000,000
Debt Instrument Covenant Description				The Term Loan Agreement contains customary covenants, including two financial covenants: (i) an interest coverage ratio, as defined in the Term Loan Agreement, that must be maintained at a level of not less than 3 to 1 and (ii) a leverage ratio, as defined in the Term Loan Agreement, that must be maintained at a level not greater than 3.75 to 1. At December 31, 2017, the Company was in compliance with these financial covenants
Term loan agreement period			10 years
Term Loan [Member] | LIBOR [Member]
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage		1.875%
Maximum [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Leverage level		375.00%
Minimum [Member] | Term Loan [Member]
Debt Instrument [Line Items]
Interest coverage level		300.00%
Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument maturity date				Aug. 18, 2021
Maximum aggregate amount								$ 700,000,000		$ 600,000,000
Credit facility extendable term				1 year
Debt Instrument Covenant Description				The Credit Agreement contains customary covenants and events of default for transactions of this type, including two financial covenants: (i) an interest coverage ratio, as defined in the Credit Agreement, that must be maintained at a level of not less than 3 to 1 and (ii) a leverage ratio, as defined in the Credit Agreement, that must be maintained at a level of not greater than 3.75 to 1 (or 4.00 to 1 upon the occurrence of certain qualifying material acquisitions). At December 31, 2017, the Company was in compliance with these financial covenants, and there were no borrowings (December 31, 2016 – $50 million was borrowed).
Credit Agreement [Member] | Maximum [Member]
Debt Instrument [Line Items]
Lender commitments				$ 400,000,000
Leverage level				375.00%
Leverage ratio upon certain material acquisition				400.00%
Credit Agreement [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest coverage level				300.00%
Amended Credit Agreement [Member]
Debt Instrument [Line Items]
Maturity date of credit agreement before amendments				Oct. 3, 2019
Secured Debt [Member]
Debt Instrument [Line Items]
Debt instrument principal amount				$ 25,000,000
Revolving credit facility/Receivables securitization facility				$ 150,000,000
10.75% Notes [Member]
Debt Instrument [Line Items]
Debt instrument maturity date				Jun. 1, 2017
Debt instrument principal amount							$ 63,000,000
Debt instrument interest rate stated percentage				10.75%	10.75%		10.75%
9.5% Notes [Member]
Debt Instrument [Line Items]
Debt instrument maturity date				Aug. 1, 2016
Debt instrument principal amount									$ 39,000,000
Debt instrument interest rate stated percentage									9.50%
9.5% Notes Due 2016 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage	9.50%
Debt instrument redeemed	$ 55,000,000
Debt instrument, redemption price, percentage of principal amount redeemed	59.00%
10.75% Notes Due 2017 [Member]
Debt Instrument [Line Items]
Debt instrument interest rate stated percentage	10.75%
Debt instrument redeemed	$ 215,000,000
Debt instrument, redemption price, percentage of principal amount redeemed	77.00%

Other Liabilities and Deferr117

Other Liabilities and Deferred Credits - Components of Other Liabilities and Deferred Credits (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Liability - other post-retirement benefit plans (Note 7)	$ 71	$ 86
Pension liability - defined benefit pension plans (Note 7)	130	141
Pension liability - multiemployer plan withdrawal	47	48
Long-term income taxes payable	42
Provision for environmental and asset retirement obligations (Note 22)	31	35
Stock-based compensation - liability awards	20	17
Derivative financial instruments (Note 23)	5	10
Other	22	21
Other liabilities and deferred credits	$ 368	$ 358

Other Liabilities and Deferr118

Other Liabilities and Deferred Credits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Asset Retirement Obligations [Line Items]
Present value of asset retirement obligations	$ 15	$ 14	$ 14
Undiscounted cash outflows	$ 58	$ 58
Asset retirement obligation, expected settlement date	Dec. 31, 2057
Minimum [Member]
Asset Retirement Obligations [Line Items]
Credit adjusted risk-free rates used to evaluate the present value of asset retirement obligations	5.50%
Maximum [Member]
Asset Retirement Obligations [Line Items]
Credit adjusted risk-free rates used to evaluate the present value of asset retirement obligations	12.00%

Other Liabilities and Deferr119

Other Liabilities and Deferred Credits - Domtar's Asset Retirement Obligations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Asset retirement obligations, beginning of year	$ 14	$ 14
Asset retirement obligation payments		(1)
Accretion expense	1	1
Asset retirement obligations, end of year	$ 15	$ 14

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	Jan. 29, 2018	Jan. 15, 2018	Oct. 16, 2017	Jul. 17, 2017	Apr. 17, 2017	Jan. 17, 2017	Oct. 17, 2016	Jul. 15, 2016	Apr. 15, 2016	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Shareholders Equity [Line Items]
Dividend per share										$ 0.415	$ 0.415	$ 0.415	$ 0.415	$ 0.415	$ 0.415	$ 0.415	$ 0.40
Dividends paid			$ 26,000,000	$ 26,000,000	$ 26,000,000	$ 26,000,000	$ 26,000,000	$ 26,000,000	$ 25,000,000
Record date										Jan. 15, 2018	Oct. 16, 2017	Jul. 17, 2017	Apr. 17, 2017	Jan. 3, 2017	Oct. 3, 2016	Jul. 5, 2016	Apr. 4, 2016
Payment date										Jan. 2, 2018	Oct. 2, 2017	Jul. 3, 2017	Apr. 3, 2017	Jan. 17, 2017	Oct. 17, 2016	Jul. 15, 2016	Apr. 15, 2016
Stock repurchased, shares																		0	304,915	1,210,932	24,853,827
Stock repurchased, average price																			$ 32.21	$ 41.40	$ 39.33
Stock repurchased, value																			$ 10,000,000	$ 50,000,000	$ 977,000,000
Treasury stock, par value										$ 0.01				$ 0.01				$ 0.01	$ 0.01		$ 0.01
Preferred shares authorized to issue										20,000,000								20,000,000			20,000,000
Preferred stock, par value										$ 0.01								$ 0.01			$ 0.01
Preferred shares, outstanding										0				0				0	0		0
Common stock, shares authorized										2,000,000,000				2,000,000,000				2,000,000,000	2,000,000,000		2,000,000,000
Common stock, par value										$ 0.01				$ 0.01				$ 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			$ 1,300,000,000
Subsequent Event [Member]
Shareholders Equity [Line Items]
Dividend per share	$ 0.435
Dividends paid		$ 26,000,000
Record date	Apr. 2, 2018
Payment date	Apr. 16, 2018
Declared date	Jan. 29, 2018
Increase in dividend per share	$ 0.02
Percentage of increase in dividend	4.80%

Shareholders' Equity - Changes

Shareholders' Equity - Changes in Number of Outstanding Common Stock and Their Aggregate Stated Value (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement Of Stockholders Equity [Abstract]
Balance at beginning of year, Number of shares	62,588,837	62,849,936
Treasury stock, Number of shares	106,848	(261,099)
Treasury stock	$ 0	$ 0
Balance at end of year, Number of shares	62,695,685	62,588,837
Balance at beginning of year	$ 1	$ 1
Balance at end of year	$ 1	$ 1

Shareholders' Equity - Chang122

Shareholders' Equity - Changes in Number of Outstanding Common Stock and Their Aggregate Stated Value (Parenthetical) (Detail) - shares	12 Months Ended			91 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2017
Statement Of Stockholders Equity [Abstract]
Treasury stock, shares repurchased	0	304,915	1,210,932	24,853,827
Treasury stock issues in conjunction with exercise of stock-based compensation awards	106,848	43,816

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) € in Millions	1 Months Ended	3 Months Ended				12 Months Ended
	Jan. 31, 2014Affiliate	Jun. 30, 2016USD ($)	Jun. 30, 2016EUR (€)	Dec. 31, 2015USD ($)	Dec. 31, 2015EUR (€)	Dec. 31, 2017USD ($)	Dec. 31, 2017EUR (€)	Dec. 31, 2016USD ($)	Dec. 31, 2015USD ($)	Dec. 31, 2017EUR (€)	May 26, 2016USD ($)	May 26, 2016EUR (€)
Commitments And Contingencies [Line Items]
Capital expenditures for environmental matters						$ 2,000,000		$ 4,000,000	$ 7,000,000
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
Operating lease expense						31,000,000		28,000,000	28,000,000
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
Environmental Matters [Member]
Commitments And Contingencies [Line Items]
Operating expenses for environmental matters						67,000,000		$ 65,000,000	$ 70,000,000
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

Commitments and Contingencie124

Commitments and Contingencies - Changes in Reserve for Environmental Remediation and Asset Retirement Obligations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance at beginning of year	$ 50	$ 52
Additions	4	2
Environmental spending	(12)	(5)
Effect of foreign currency exchange rate change	2	1
Balance at end of year	$ 44	$ 50

Commitments and Contingencie125

Commitments and Contingencies - Changes in Reserve for Environmental Remediation and Asset Retirement Obligations (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Environmental Remediation Obligations [Line Items]
Accrual For Environmental Loss Contingencies	$ 44	$ 50	$ 52
Accounts Payable And Accrued Liabilities [Member]
Environmental Remediation Obligations [Line Items]
Accrual For Environmental Loss Contingencies	13
Other Noncurrent Liabilities [Member]
Environmental Remediation Obligations [Line Items]
Accrual For Environmental Loss Contingencies	$ 31

Commitments and Contingencie126

Commitments and Contingencies - Anticipated Undiscounted Payments (Detail) $ in Millions	Dec. 31, 2017USD ($)
Environmental Remediation Obligations [Abstract]
2,018	$ 14
2,019	3
2,020	2
2,021	2
2,022	1
Thereafter	65
Total	$ 87

Commitments and Contingencie127

Commitments and Contingencies - Minimum Future Payments under Operating Leases and Other Commercial Commitments (Detail) $ in Millions	Dec. 31, 2017USD ($)
Environmental Remediation Obligations [Abstract]
Operating leases, 2018	$ 27
Operating leases, 2019	23
Operating leases, 2020	19
Operating leases, 2021	15
Operating leases, 2022	12
Thereafter	29
Operating leases, Total	125
Other commercial commitments, 2018	68
Other commercial commitments, 2019	14
Other commercial commitments, 2020	2
Other commercial commitments, 2021	1
Other commercial commitments, Thereafter	1
Other commercial commitments, Total	$ 86

Derivatives and Hedging Acti128

Derivatives and Hedging Activities and Fair Value Measurement - Additional Information (Detail)	1 Months Ended	12 Months Ended
	Dec. 31, 2014USD ($)	Dec. 31, 2017USD ($)Customer	Dec. 31, 2016USD ($)Customer	Dec. 31, 2015USD ($)	Aug. 20, 2015USD ($)
Derivative [Line Items]
Number of major customers | Customer		1	1
Receivables from major customers		$ 83,000,000	$ 74,000,000
Maximum [Member] | Canadian Subsidiary [Member] | Canadian Dollars [Member]
Derivative [Line Items]
Length of time current hedges cover		18 months
Maximum [Member] | U S Subsidiaries [Member] | British Pounds [Member]
Derivative [Line Items]
Length of time current hedges cover		3 months
Maximum [Member] | European Subsidiaries [Member] | US Dollars [Member]
Derivative [Line Items]
Length of time current hedges cover		12 months
Maximum [Member] | European Subsidiaries [Member] | Swedish Krona [Member]
Derivative [Line Items]
Length of time current hedges cover		12 months
10.75% Notes Due 2017 [Member]
Derivative [Line Items]
Debt instrument interest rate stated percentage					10.75%
Debt instrument redeemed					$ 215,000,000
Forecasted Natural Gas and Oil Purchases [Member] | Maximum [Member]
Derivative [Line Items]
Length of time current hedges cover		54 months
Natural Gas Swap Contracts [Member]
Derivative [Line Items]
Earnings hedge ineffectiveness		$ 0	0	$ 0
Cumulative (loss) gain recorded in accumulated other comprehensive loss		(6,000,000)
Natural Gas Swap Contracts [Member] | Cost of Sale [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss		$ (2,000,000)
Recognition of OCI in Cost of sales		12 months
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
Cumulative (loss) gain recorded in accumulated other comprehensive loss		15,000,000
Currency Derivatives [Member] | Cost of Sale [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss		$ 11,000,000
Recognition of OCI in Cost of sales		12 months
2017 [Member] | Designated as Hedging [Member] | 10.75% Notes Due 2017 [Member]
Derivative [Line Items]
Derivative swap interest rate description		$100 million notional 2.5 year fixed to floating interest rate swap
2017 [Member] | Interest Rate Swap [Member] | Designated as Hedging [Member] | 10.75% Notes Due 2017 [Member]
Derivative [Line Items]
Derivative notional amount	$ 100,000,000
Derivative contract, term	2 years 6 months
Debt instrument interest rate stated percentage	10.75%
Debt maturity year		2017-06
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 Acti129

Derivatives and Hedging Activities and Fair Value Measurement - Derivative Financial Instruments for Natural Gas Contracts Outstanding (Detail)	Dec. 31, 2017USD ($)MMBTU
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	51.00%
2019 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	11,430,000
Notional contractual value under derivative contracts | $	$ 34,000,000
Percentage of forecasted purchases under derivative contracts	45.00%
2020 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	8,880,000
Notional contractual value under derivative contracts | $	$ 27,000,000
Percentage of forecasted purchases under derivative contracts	35.00%
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	16.00%
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	8.00%

Derivatives and Hedging Acti130

Derivatives and Hedging Activities and Fair Value Measurement - Currency Values under Significant Currency Positions Pursuant to Currency Derivatives Outstanding (Detail) - Long [Member]	12 Months Ended
	Dec. 31, 2017USD ($)	Dec. 31, 2017CAD
Pulp and Paper [Member] | CDN/USD Denominated Notional Contractual Value For 2018 [Member]
Derivative [Line Items]
Notional contractual value		CAD 482,000,000
Percentage of forecasted net exposures under contracts	60.00%
Currency exposure hedged, Average Protection rate	1.2864	1.2864
Currency exposure hedged, Average Obligation rate	1.3395	1.3395
Pulp and Paper [Member] | CDN/USD Denominated Notional Contractual Value For 2019 [Member]
Derivative [Line Items]
Notional contractual value		CAD 109,000,000
Percentage of forecasted net exposures under contracts	14.00%
Currency exposure hedged, Average Protection rate	1.2875	1.2875
Currency exposure hedged, Average Obligation rate	1.3451	1.3451
Personal Care [Member] | USD/Euro Denominated Notional Contractual Value For 2018 [Member]
Derivative [Line Items]
Notional contractual value | $	$ 63,000,000
Percentage of forecasted net exposures under contracts	89.00%
Currency exposure hedged, Average Protection rate	1.1593	1.1593
Currency exposure hedged, Average Obligation rate	1.1776	1.1776

Derivatives and Hedging Acti131

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Derivative [Line Items]
Total Assets	$ 21	$ 32
Total Liabilities	12	21
Long-term debt	1,216	1,313
Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	6	2
Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	20	17
Currency Derivatives [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	16	18
Currency Derivatives [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	4	6
Currency Derivatives [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	5	10
Currency Derivatives [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities		6
Natural Gas Swap Contracts [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets		6
Natural Gas Swap Contracts [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	1	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	5	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	6	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	20	17
Significant Observable Inputs (Level 2) [Member]
Derivative [Line Items]
Total Assets	21	32
Total Liabilities	12	21
Long-term debt	1,216	1,313
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	16	18
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	4	6
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	5	10
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities		6
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets		6
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	1	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	$ 5	$ 4

Derivatives and Hedging Acti132

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
The carrying value of the Company's long-term debt	$ 1,130	$ 1,281

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	12 Months Ended
	Dec. 31, 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 ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Segment Reporting Information [Line Items]
Sales	$ 1,337,000,000	$ 1,292,000,000	$ 1,224,000,000	$ 1,304,000,000	$ 1,274,000,000	$ 1,270,000,000	$ 1,267,000,000	$ 1,287,000,000	$ 5,157,000,000	$ 5,098,000,000	$ 5,264,000,000
Depreciation and amortization									321,000,000	348,000,000	359,000,000
Impairment of goodwill									578,000,000	0	0
Impairment of property, plant and equipment									578,000,000	29,000,000	77,000,000
Consolidated depreciation and amortization and impairment of goodwill and property, plant and equipment									899,000,000	377,000,000	436,000,000
Consolidated operating (loss) income	(512,000,000)	89,000,000	64,000,000	42,000,000	74,000,000	92,000,000	39,000,000	18,000,000	(317,000,000)	223,000,000	288,000,000
Interest expense, net									66,000,000	66,000,000	132,000,000
(Loss) earnings before income taxes									(383,000,000)	157,000,000	156,000,000
Income tax (benefit) expense (NOTE 10)									(125,000,000)	29,000,000	14,000,000
Net (loss) earnings	(386,000,000)	$ 70,000,000	$ 38,000,000	$ 20,000,000	$ 47,000,000	$ 59,000,000	$ 18,000,000	$ 4,000,000	(258,000,000)	128,000,000	142,000,000
Communication Papers [Member]
Segment Reporting Information [Line Items]
Sales									2,382,000,000	2,571,000,000	2,736,000,000
Specialty and Packaging Papers [Member]
Segment Reporting Information [Line Items]
Sales									651,000,000	680,000,000	718,000,000
Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales									1,119,000,000	930,000,000	941,000,000
Absorbent Hygiene Products [Member]
Segment Reporting Information [Line Items]
Sales									1,005,000,000	917,000,000	869,000,000
Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization									254,000,000	284,000,000	297,000,000
Impairment of property, plant and equipment										29,000,000	77,000,000
Personal Care [Member]
Segment Reporting Information [Line Items]
Depreciation and amortization									67,000,000	64,000,000	62,000,000
Impairment of goodwill	$ 578,000,000								578,000,000
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales									5,221,000,000	5,156,000,000	5,327,000,000
Operating Segments [Member] | Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Sales									4,216,000,000	4,239,000,000	4,458,000,000
Consolidated operating (loss) income									250,000,000	217,000,000	270,000,000
Operating Segments [Member] | Personal Care [Member]
Segment Reporting Information [Line Items]
Sales									1,005,000,000	917,000,000	869,000,000
Consolidated operating (loss) income									(527,000,000)	57,000,000	61,000,000
Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales									(64,000,000)	(58,000,000)	(63,000,000)
Corporate [Member]
Segment Reporting Information [Line Items]
Consolidated operating (loss) income									$ (40,000,000)	$ (51,000,000)	$ (43,000,000)

Segment Disclosures - Analys135

Segment Disclosures - Analysis and Reconciliation of Reportable Segment Information (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Customer Concentration Risk [Member] | Sales [Member]
Segment Reporting Information [Line Items]
Percentage of total sales represented by Company's largest customers	10.00%	11.00%

Segment Disclosures - Consolida

Segment Disclosures - Consolidated Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	$ 5,212	$ 5,680
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	5,055	5,521
Operating Segments [Member] | Pulp and Paper [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	3,649	3,637
Operating Segments [Member] | Personal Care [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	1,406	1,884
Corporate [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	$ 157	$ 159

Segment Disclosures - Additions

Segment Disclosures - Additions to Property, Plant and Equipment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	$ 180	$ 346	$ 284
Add: Change in payables on capital projects	2	1	5
Consolidated additions to property, plant and equipment per Consolidated Statements of Cash Flows	182	347	289
Operating Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	176	342	278
Operating Segments [Member] | Pulp and Paper [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	128	287	221
Operating Segments [Member] | Personal Care [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	48	55	57
Corporate [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	$ 4	$ 4	$ 6

Segment Disclosures - Geographi

Segment Disclosures - Geographic Information on Sales (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	$ 1,337	$ 1,292	$ 1,224	$ 1,304	$ 1,274	$ 1,270	$ 1,267	$ 1,287	$ 5,157	$ 5,098	$ 5,264
United States [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales									3,486	3,571	3,776
Canada [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales									474	493	492
Europe [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales									619	605	561
Asia [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales									444	351	302
Other Foreign Countries [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales									$ 134	$ 78	$ 133

Segment Disclosures - Long-Live

Segment Disclosures - Long-Lived Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	$ 3,398	$ 3,983
United States [Member]
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	2,136	2,589
Canada [Member]
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	677	642
Europe [Member]
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	$ 585	$ 752

Supplemental Guarantor Finan140

Supplemental Guarantor Financial Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 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 Finan141

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Earnings and Comprehensive Income (Loss) (Detail) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Condensed Income Statements Captions [Line Items]
Sales	$ 1,337,000,000	$ 1,292,000,000	$ 1,224,000,000	$ 1,304,000,000	$ 1,274,000,000	$ 1,270,000,000	$ 1,267,000,000	$ 1,287,000,000	$ 5,157,000,000	$ 5,098,000,000	$ 5,264,000,000
Operating expenses
Cost of sales, excluding depreciation and amortization									4,131,000,000	4,035,000,000	4,147,000,000
Depreciation and amortization									321,000,000	348,000,000	359,000,000
Selling, general and administrative									456,000,000	427,000,000	394,000,000
Impairment of goodwill									578,000,000	0	0
Impairment of property, plant and equipment									578,000,000	29,000,000	77,000,000
Closure and restructuring costs						5,000,000	21,000,000		2,000,000	32,000,000	4,000,000
Other operating loss (income), net									(14,000,000)	4,000,000	(5,000,000)
Operating expenses									5,474,000,000	4,875,000,000	4,976,000,000
Operating (loss) income	(512,000,000)	89,000,000	64,000,000	42,000,000	74,000,000	92,000,000	39,000,000	18,000,000	(317,000,000)	223,000,000	288,000,000
Interest expense, net									66,000,000	66,000,000	132,000,000
(Loss) earnings before income taxes	(528,000,000)	73,000,000	47,000,000	25,000,000	57,000,000	75,000,000	24,000,000	1,000,000	(383,000,000)	157,000,000	156,000,000
Income tax expense (benefit)									(125,000,000)	29,000,000	14,000,000
Net (loss) earnings	$ (386,000,000)	$ 70,000,000	$ 38,000,000	$ 20,000,000	$ 47,000,000	$ 59,000,000	$ 18,000,000	$ 4,000,000	(258,000,000)	128,000,000	142,000,000
Other comprehensive income (loss)									163,000,000	2,000,000	(233,000,000)
Comprehensive (loss) income									(95,000,000)	130,000,000	(91,000,000)
Parent [Member]
Operating expenses
Selling, general and administrative									9,000,000	17,000,000	11,000,000
Other operating loss (income), net										1,000,000	5,000,000
Operating expenses									9,000,000	18,000,000	16,000,000
Operating (loss) income									(9,000,000)	(18,000,000)	(16,000,000)
Interest expense, net									63,000,000	65,000,000	131,000,000
(Loss) earnings before income taxes									(72,000,000)	(83,000,000)	(147,000,000)
Income tax expense (benefit)									9,000,000	(43,000,000)	(63,000,000)
Share in earnings of equity accounted investees									(177,000,000)	168,000,000	226,000,000
Net (loss) earnings									(258,000,000)	128,000,000	142,000,000
Other comprehensive income (loss)									163,000,000	2,000,000	(233,000,000)
Comprehensive (loss) income									(95,000,000)	130,000,000	(91,000,000)
Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales									4,243,000,000	4,203,000,000	4,346,000,000
Operating expenses
Cost of sales, excluding depreciation and amortization									3,689,000,000	3,638,000,000	3,726,000,000
Depreciation and amortization									233,000,000	256,000,000	256,000,000
Selling, general and administrative									142,000,000	93,000,000	105,000,000
Impairment of goodwill									313,000,000
Impairment of property, plant and equipment										29,000,000	77,000,000
Closure and restructuring costs									2,000,000	31,000,000	3,000,000
Other operating loss (income), net									1,000,000	(1,000,000)	(3,000,000)
Operating expenses									4,380,000,000	4,046,000,000	4,164,000,000
Operating (loss) income									(137,000,000)	157,000,000	182,000,000
Interest expense, net									86,000,000	50,000,000	30,000,000
(Loss) earnings before income taxes									(223,000,000)	107,000,000	152,000,000
Income tax expense (benefit)									(179,000,000)	36,000,000	38,000,000
Share in earnings of equity accounted investees									(133,000,000)	97,000,000	112,000,000
Net (loss) earnings									(177,000,000)	168,000,000	226,000,000
Other comprehensive income (loss)									175,000,000	(12,000,000)	(235,000,000)
Comprehensive (loss) income									(2,000,000)	156,000,000	(9,000,000)
Non-Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales									2,062,000,000	2,040,000,000	2,070,000,000
Operating expenses
Cost of sales, excluding depreciation and amortization									1,590,000,000	1,542,000,000	1,573,000,000
Depreciation and amortization									88,000,000	92,000,000	103,000,000
Selling, general and administrative									305,000,000	317,000,000	278,000,000
Impairment of goodwill									265,000,000
Closure and restructuring costs										1,000,000	1,000,000
Other operating loss (income), net									(15,000,000)	4,000,000	(7,000,000)
Operating expenses									2,233,000,000	1,956,000,000	1,948,000,000
Operating (loss) income									(171,000,000)	84,000,000	122,000,000
Interest expense, net									(83,000,000)	(49,000,000)	(29,000,000)
(Loss) earnings before income taxes									(88,000,000)	133,000,000	151,000,000
Income tax expense (benefit)									45,000,000	36,000,000	39,000,000
Net (loss) earnings									(133,000,000)	97,000,000	112,000,000
Other comprehensive income (loss)									170,000,000	(35,000,000)	(215,000,000)
Comprehensive (loss) income									37,000,000	62,000,000	(103,000,000)
Consolidating Adjustments [Member]
Condensed Income Statements Captions [Line Items]
Sales									(1,148,000,000)	(1,145,000,000)	(1,152,000,000)
Operating expenses
Cost of sales, excluding depreciation and amortization									(1,148,000,000)	(1,145,000,000)	(1,152,000,000)
Operating expenses									(1,148,000,000)	(1,145,000,000)	(1,152,000,000)
Share in earnings of equity accounted investees									310,000,000	(265,000,000)	(338,000,000)
Net (loss) earnings									310,000,000	(265,000,000)	(338,000,000)
Other comprehensive income (loss)									(345,000,000)	47,000,000	450,000,000
Comprehensive (loss) income									$ (35,000,000)	$ (218,000,000)	$ 112,000,000

Supplemental Guarantor Finan142

Supplemental Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current assets
Cash and cash equivalents	$ 139	$ 125	$ 126	$ 174
Receivables	704	613
Inventories	757	759
Prepaid expenses	33	40
Income and other taxes receivable	24	31
Total current assets	1,657	1,568
Property, plant and equipment, net	2,765	2,825
Goodwill		550	539
Intangible assets, net	633	608
Other assets	157	129
Total assets	5,212	5,680
Current liabilities
Bank indebtedness		12
Trade and other payables	716	656
Income and other taxes payable	24	22
Long-term debt due within one year	1	63
Total current liabilities	741	753
Long-term debt	1,129	1,218
Deferred income taxes and other	491	675
Other liabilities and deferred credits	368	358
Shareholders' equity	2,483	2,676	2,652	2,890
Total liabilities and shareholders' equity	5,212	5,680
Parent [Member]
Current assets
Cash and cash equivalents	3	17	49	79
Prepaid expenses	5	15
Income and other taxes receivable	7
Intercompany accounts	380	331
Total current assets	395	363
Investments in affiliates	3,892	3,976
Intercompany long-term advances	6	6
Other assets	22	15
Total assets	4,315	4,360
Current liabilities
Trade and other payables	55	48
Intercompany accounts	244	136
Income and other taxes payable	1	16
Long-term debt due within one year		63
Total current liabilities	300	263
Long-term debt	792	841
Intercompany long-term loans	674	560
Other liabilities and deferred credits	66	20
Shareholders' equity	2,483	2,676
Total liabilities and shareholders' equity	4,315	4,360
Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	14	14	2	18
Receivables	402	305
Inventories	522	548
Prepaid expenses	22	19
Income and other taxes receivable	1	16
Intercompany accounts	314	184
Total current assets	1,275	1,086
Property, plant and equipment, net	1,870	2,000
Goodwill		313
Intangible assets, net	268	279
Investments in affiliates	2,609	2,678
Intercompany long-term advances	81	80
Other assets	24	18
Total assets	6,127	6,454
Current liabilities
Bank indebtedness		12
Trade and other payables	424	391
Intercompany accounts	63	115
Income and other taxes payable	14
Total current liabilities	501	518
Long-term debt	300	299
Intercompany long-term loans	925	937
Deferred income taxes and other	356	556
Other liabilities and deferred credits	153	168
Shareholders' equity	3,892	3,976
Total liabilities and shareholders' equity	6,127	6,454
Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	122	94	$ 75	$ 77
Receivables	302	308
Inventories	235	211
Prepaid expenses	6	6
Income and other taxes receivable	16	15
Intercompany accounts	45	47
Total current assets	726	681
Property, plant and equipment, net	895	825
Goodwill		237
Intangible assets, net	365	329
Intercompany long-term advances	1,513	1,411
Other assets	129	103
Total assets	3,628	3,586
Current liabilities
Trade and other payables	237	217
Intercompany accounts	432	311
Income and other taxes payable	9	6
Long-term debt due within one year	1
Total current liabilities	679	534
Long-term debt	37	78
Intercompany long-term loans	1
Deferred income taxes and other	153	126
Other liabilities and deferred credits	149	170
Shareholders' equity	2,609	2,678
Total liabilities and shareholders' equity	3,628	3,586
Consolidating Adjustments [Member]
Current assets
Intercompany accounts	(739)	(562)
Total current assets	(739)	(562)
Investments in affiliates	(6,501)	(6,654)
Intercompany long-term advances	(1,600)	(1,497)
Other assets	(18)	(7)
Total assets	(8,858)	(8,720)
Current liabilities
Intercompany accounts	(739)	(562)
Total current liabilities	(739)	(562)
Intercompany long-term loans	(1,600)	(1,497)
Deferred income taxes and other	(18)	(7)
Shareholders' equity	(6,501)	(6,654)
Total liabilities and shareholders' equity	$ (8,858)	$ (8,720)

Supplemental Guarantor Finan143

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Operating activities
Net (loss) earnings	$ (386)	$ 70	$ 38	$ 20	$ 47	$ 59	$ 18	$ 4	$ (258)	$ 128	$ 142
Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss									707	337	311
Cash flows from operating activities									449	465	453
Investing activities
Additions to property, plant and equipment									(182)	(347)	(289)
Proceeds from disposals of property, plant and equipment and sale of business									19	1	36
Acquisition of business, net of cash acquired									(8)	(46)
Other										1	9
Cash flows used for investing activities									(171)	(391)	(244)
Financing activities
Dividend payments									(104)	(102)	(100)
Stock repurchase										(10)	(50)
Net change in bank indebtedness									(12)	12	(11)
Change in revolving credit facility									(50)		50
Proceeds from receivables securitization facility									45	140
Repayments of receivables securitization facility									(90)	(70)
Issuance of long-term debt											300
Repayments of long-term debt									(64)	(40)	(439)
Other									1	(3)	1
Cash flows provided from (used for) financing activities									(274)	(73)	(249)
Net increase (decrease) in cash and cash equivalents									4	1	(40)
Impact of foreign exchange on cash									10	(2)	(8)
Cash and cash equivalents at beginning of year				125				126	125	126	174
Cash and cash equivalents at end of year	139				125				139	125	126
Parent [Member]
Operating activities
Net (loss) earnings									(258)	128	142
Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss									287	(4,280)	134
Cash flows from operating activities									29	(4,152)	276
Investing activities
Proceeds from disposals of property, plant and equipment and sale of business											1
Cash flows used for investing activities											1
Financing activities
Dividend payments									(104)	(102)	(100)
Stock repurchase										(10)	(50)
Change in revolving credit facility									(50)		50
Repayments of long-term debt									(63)	(38)	(436)
Decrease in long-term advances to related parties									173	4,273	227
Other									1	(3)	2
Cash flows provided from (used for) financing activities									(43)	4,120	(307)
Net increase (decrease) in cash and cash equivalents									(14)	(32)	(30)
Cash and cash equivalents at beginning of year				17				49	17	49	79
Cash and cash equivalents at end of year	3				17				3	17	49
Guarantor Subsidiaries [Member]
Operating activities
Net (loss) earnings									(177)	168	226
Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss									259	4,149	(250)
Cash flows from operating activities									82	4,317	(24)
Investing activities
Additions to property, plant and equipment									(99)	(265)	(210)
Proceeds from disposals of property, plant and equipment and sale of business											7
Acquisition of business, net of cash acquired										(1)
Cash flows used for investing activities									(99)	(266)	(203)
Financing activities
Net change in bank indebtedness									(12)	12	(11)
Issuance of long-term debt											300
Repayments of long-term debt										(1)	(2)
Increase in long-term advances to related parties										(4,050)	(75)
Decrease in long-term advances to related parties									29
Other											(1)
Cash flows provided from (used for) financing activities									17	(4,039)	211
Net increase (decrease) in cash and cash equivalents										12	(16)
Cash and cash equivalents at beginning of year				14				2	14	2	18
Cash and cash equivalents at end of year	14				14				14	14	2
Non-Guarantor Subsidiaries [Member]
Operating activities
Net (loss) earnings									(133)	97	112
Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss									471	203	89
Cash flows from operating activities									338	300	201
Investing activities
Additions to property, plant and equipment									(83)	(82)	(79)
Proceeds from disposals of property, plant and equipment and sale of business									19	1	28
Acquisition of business, net of cash acquired									(8)	(45)
Other										1	9
Cash flows used for investing activities									(72)	(125)	(42)
Financing activities
Proceeds from receivables securitization facility									45	140
Repayments of receivables securitization facility									(90)	(70)
Repayments of long-term debt									(1)	(1)	(1)
Increase in long-term advances to related parties									(202)	(223)	(152)
Cash flows provided from (used for) financing activities									(248)	(154)	(153)
Net increase (decrease) in cash and cash equivalents									18	21	6
Impact of foreign exchange on cash									10	(2)	(8)
Cash and cash equivalents at beginning of year				$ 94				$ 75	94	75	77
Cash and cash equivalents at end of year	$ 122				$ 94				122	94	75
Consolidating Adjustments [Member]
Operating activities
Net (loss) earnings									310	(265)	(338)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net loss									(310)	265	338
Financing activities
Increase in long-term advances to related parties									202	4,273	227
Decrease in long-term advances to related parties									$ (202)	$ (4,273)	$ (227)

Interim Financial Results - Sch

Interim Financial Results - Schedule of Interim Financial Results (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Sales	$ 1,337	$ 1,292	$ 1,224	$ 1,304	$ 1,274	$ 1,270	$ 1,267	$ 1,287	$ 5,157	$ 5,098	$ 5,264
Operating income (loss)	(512)	89	64	42	74	92	39	18	(317)	223	288
Earnings (loss) before income taxes	(528)	73	47	25	57	75	24	1	(383)	157	156
Net (loss) earnings	$ (386)	$ 70	$ 38	$ 20	$ 47	$ 59	$ 18	$ 4	$ (258)	$ 128	$ 142
Basic net earnings (loss) per common share	$ (6.16)	$ 1.12	$ 0.61	$ 0.32	$ 0.75	$ 0.94	$ 0.29	$ 0.06	$ (4.11)	$ 2.04	$ 2.24
Diluted net earnings (loss) per common share	$ (6.16)	$ 1.11	$ 0.61	$ 0.32	$ 0.75	$ 0.94	$ 0.29	$ 0.06	$ (4.11)	$ 2.04	$ 2.24

Interim Financial Results - 145

Interim Financial Results - Schedule of Interim Financial Results (Parenthetical) (Detail) - USD ($)	3 Months Ended						12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Net gain on sale of property, plant and equipment							$ 13,000,000		$ 15,000,000
Goodwill impairment charges							578,000,000	$ 0	0
Closure and restructuring costs				$ 5,000,000	$ 21,000,000		2,000,000	32,000,000	4,000,000
Net tax benefit related to U.S. tax reform	$ 140,000,000
Tax benefit related to U.S. tax reform for remeasurement of deferred tax assets and liabilities	186,000,000						186,000,000
Repatriation tax charge amount	46,000,000						46,000,000
Ashdown, Arkansas Mill [Member]
Subsequent Event [Line Items]
Accelerated depreciation				5,000,000	$ 3,000,000	$ 21,000,000
Corporate [Member]
Subsequent Event [Line Items]
Partial reversal of contingent consideration		$ 2,000,000
Net gain on sale of property, plant and equipment	9,000,000
Pulp and Paper [Member]
Subsequent Event [Line Items]
Net gain on sale of property, plant and equipment		$ 4,000,000
Closure and restructuring costs			$ (2,000,000)	$ 5,000,000		$ 2,000,000		31,000,000	3,000,000
Personal Care [Member]
Subsequent Event [Line Items]
Goodwill impairment charges	578,000,000						578,000,000
Closure and restructuring costs	$ 2,000,000		$ 1,000,000				$ 2,000,000	$ 1,000,000	$ 1,000,000

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at beginnings of year	$ 7	$ 6	$ 6
Charged to income	1		5
(Deductions) from / Additions to reserve	(1)	1	(5)
Balance at end of year	7	7	6
Valuation Allowance on Deferred Tax Assets [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at beginnings of year	22	23	25
Charged to income	3	(1)	(1)
Deductions from reserve			(1)
Balance at end of year	$ 25	$ 22	$ 23