Domtar (UFS) 10-K 25 Feb 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Feb. 17, 2020	Jun. 30, 2019
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Trading Symbol	UFS
Entity Registrant Name	Domtar Corp
Entity Central Index Key	0001381531
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 Shell Company	false
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		56,273,429
Entity Public Float			$ 2,801,211,465
Entity File Number	001-33164
Entity Tax Identification Number	20-5901152
Entity Address, Address Line One	234 Kingsley Park Drive
Entity Address, City or Town	Fort Mill
Entity Address, State or Province	SC
Entity Address, Postal Zip Code	29715
City Area Code	803
Local Phone Number	802-7500
Entity Incorporation, State or Country Code	DE
Document Annual Report	true
Document Transition Report	false
Title of 12(b) Security	Common Stock, Par Value $0.01 Per Share
Security Exchange Name	NYSE
Entity Interactive Data Current	Yes
Documents Incorporated by Reference	Portions of the Registrant’s Proxy Statement relating to the Annual Meeting of Shareholders, scheduled to be held on May 6, 2020, are incorporated by reference into Part III of this Report.

Consolidated Statements of Earn

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Sales	$ 5,220	$ 5,455	$ 5,148
Operating expenses
Cost of sales, excluding depreciation and amortization	4,225	4,303	4,145
Depreciation and amortization	293	308	321
Selling, general and administrative	434	443	444
Impairment of long-lived assets (NOTE 4)	58	7	578
Closure and restructuring costs (NOTE 16)	42	8	2
Other operating loss (income), net (NOTE 8)	5		(14)
Operating expenses	5,057	5,069	5,476
Operating income (loss)	163	386	(328)
Interest expense, net (NOTE 9)	52	62	66
Non-service components of net periodic benefit cost (NOTE 7)	23	(18)	(11)
Earnings (loss) before income taxes and equity loss	88	342	(383)
Income tax expense (benefit) (NOTE 10)	2	57	(125)
Equity loss, net of taxes	2	2
Net earnings (loss)	$ 84	$ 283	$ (258)
Per common share (in dollars) (NOTE 6)
Basic	$ 1.37	$ 4.50	$ (4.11)
Diluted	$ 1.37	$ 4.48	$ (4.11)
Weighted average number of common shares outstanding (millions)
Basic	61.2	62.9	62.7
Diluted	61.4	63.1	62.7
Cash dividends per common share	$ 1.78	$ 1.72	$ 1.66
Net earnings (loss)	$ 84	$ 283	$ (258)
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax $(3) (2018 – $10; 2017 – $(5))	11	(30)	6
Less: Reclassification adjustment for losses (gains) included in net earnings (loss), net of tax of $(3) (2018 – $1; 2017 – $5)	8	(2)	(9)
Foreign currency translation adjustments	21	(91)	146
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax of $(13) (2018 – $3; 2017 – $(5))	34	(8)	20
Other comprehensive income (loss)	74	(131)	163
Comprehensive income (loss)	$ 158	$ 152	$ (95)

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Net (losses) gains arising during the period, tax	$ (3)	$ 10	$ (5)
Reclassification adjustment for (gains) losses included in net earnings (loss), net, tax	(3)	1	5
Change in unrecognized (losses) gains and prior service cost related to pension and post-retirement benefit plans, tax	$ (13)	$ 3	$ (5)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current assets
Cash and cash equivalents	$ 61	$ 111
Receivables, less allowances of $6 and $6	577	670
Inventories (NOTE 11)	786	762
Prepaid expenses	33	24
Income and other taxes receivable	61	22
Total current assets	1,518	1,589
Property, plant and equipment, net (NOTE 12)	2,567	2,605
Operating lease right-of-use assets (NOTE 13)	81
Intangible assets, net (NOTE 14)	573	597
Other assets (NOTE 15)	164	134
Total assets	4,903	4,925
Current liabilities
Bank indebtedness	9
Trade and other payables (NOTE 17)	705	757
Income and other taxes payable	23	25
Operating lease liabilities due within one year (NOTE 13)	28
Long-term debt due within one year (NOTE 19)	1	1
Total current liabilities	766	783
Long-term debt (NOTE 19)	938	853
Operating lease liabilities (NOTE 13)	69
Deferred income taxes and other (NOTE 10)	479	476
Other liabilities and deferred credits (NOTE 20)	275	275
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	1,770	1,981
Retained earnings	998	1,023
Accumulated other comprehensive loss	(393)	(467)
Total shareholders' equity	2,376	2,538
Total liabilities and shareholders' equity	$ 4,903	$ 4,925

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Statement Of Financial Position [Abstract]
Receivables, allowances	$ 6	$ 6
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	8,120,194	2,086,535

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, 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, net of tax, 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 adjustment 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
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
Stock-based compensation, net of tax	12		12
Stock-based compensation, net of tax, Shares		200,000
Net (loss) earnings	283			283
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	(30)				(30)
Less: Reclassification adjustment for losses (gains) included in net earnings (loss), net of tax	(2)				(2)
Foreign currency translation adjustments	(91)				(91)
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	$ (8)				(8)
Stock repurchase, shares	0
Cash dividends declared	$ (109)			(109)
Balance at Dec. 31, 2018	2,538	$ 1	1,981	1,023	(467)
Balance, Shares at Dec. 31, 2018		62,900,000
Stock-based compensation, net of tax	8		8
Stock-based compensation, net of tax, Shares		200,000
Net (loss) earnings	84			84
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	11				11
Less: Reclassification adjustment for losses (gains) included in net earnings (loss), net of tax	8				8
Foreign currency translation adjustments	21				21
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	34				34
Stock repurchase	$ (219)		(219)
Stock repurchase, shares	(6,220,658)	(6,200,000)
Cash dividends declared	$ (109)			(109)
Balance at Dec. 31, 2019	$ 2,376	$ 1	$ 1,770	$ 998	$ (393)
Balance, Shares at Dec. 31, 2019		56,900,000

Consolidated Statement of Sha_2

Consolidated Statement of Shareholders' Equity (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement Of Stockholders Equity [Abstract]
Net gains (losses) arising during the period, tax	$ (3)	$ 10	$ (5)
Reclassification adjustment for (gains) losses included in net earnings (loss), net, tax	(3)	1	5
Change in unrecognized (losses) gains and prior service cost related to pension and post-retirement benefit plans, tax	$ (13)	$ 3	$ (5)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net earnings (loss)	$ 84	$ 283	$ (258)
Adjustments to reconcile net earnings (loss) to cash flows from operating activities
Depreciation and amortization	293	308	321
Deferred income taxes and tax uncertainties (NOTE 10)	(16)	13	(207)
Impairment of long-lived assets (NOTE 4)	58	7	578
Net gains on disposals of property, plant and equipment		(4)	(13)
Stock-based compensation expense	9	8	6
Equity loss, net of taxes	2	2
Other		(1)	2
Changes in assets and liabilities, excluding the effect of acquisition of business
Receivables	96	18	(72)
Inventories	(16)	(24)	21
Prepaid expenses	2	2	5
Trade and other payables	(67)	24	35
Income and other taxes	(43)	(32)	12
Difference between employer pension and other post-retirement contributions and pension and other post-retirement expense	29	(46)	(32)
Other assets and other liabilities	11	(4)	51
Cash flows from operating activities	442	554	449
Investing activities
Additions to property, plant and equipment	(255)	(195)	(182)
Proceeds from disposals of property, plant and equipment and sale of business	1	5	19
Acquisition of business, net of cash acquired (NOTE 3)			(8)
Other		(6)
Cash flows used for investing activities	(254)	(196)	(171)
Financing activities
Dividend payments	(110)	(108)	(104)
Stock repurchase	(219)
Net change in bank indebtedness	9		(12)
Change in revolving credit facility	80		(50)
Proceeds from receivables securitization facility	205	85	45
Repayments of receivables securitization facility	(200)	(60)	(90)
Repayments of long-term debt	(1)	(301)	(64)
Other	(1)	2	1
Cash flows used for financing activities	(237)	(382)	(274)
Net (decrease) increase in cash and cash equivalents	(49)	(24)	4
Impact of foreign exchange on cash	(1)	(4)	10
Cash and cash equivalents at beginning of year	111	139	125
Cash and cash equivalents at end of year	61	111	139
Supplemental cash flow information
Interest	46	57	58
Income taxes	$ 59	$ 71	$ 33

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	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. The equity method of accounting is used for investments in affiliates over which the Company has significant influence but does not have effective control. 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, 2019, the accumulated translation adjustment accounts amounted to $(202) million (2018 – $(223) million). REVENUE RECOGNITION The Company’s revenue is generated from the sale of finished goods to customers. Revenue is recognized at a single point in time when the performance obligation is satisfied which occurs when the control over the goods is transferred to customers. For shipping and handling activities performed after customers obtain control of the goods, the Company elected to account for these activities as fulfillment activities rather than assessing such activities as separate performance obligations. Accordingly, the sale of goods to customers represents a single performance obligation to which the entire transaction price is allocated. The point in time when the control of goods is transferred to customers is largely dependent on delivery terms. Revenue is recorded at the time of shipment for delivery 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. Revenue is measured as the amount of consideration the Company expects to receive in exchange for goods transferred to customers. Revenue is recognized net of variable consideration in the form of rebates, discounts and other commercial incentives extended to customers. Variable consideration is recognized using the most likely amounts which are based on an analysis of historical experience and current period expectations. The Company includes estimated amounts of variable consideration in revenue to the extent that it is probable that there will not be a significant reversal of recognized revenue when the uncertainty related to that variable consideration is resolved. For all the Company’s contracts, customer payments are due in less than one year. Accordingly, the Company does not adjust the amount of revenue recognized for the effects of a significant financing component. Sales taxes, and other similar taxes, collected from customers are excluded from revenue. 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. 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 expense (benefit) 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 expense (benefit) in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). If and when incurred, the Company accounts for any taxes associated with Global Intangible Low-Taxed Income (“GILTI”) as a period cost. 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 $242 million and $227 million at December 31, 2019 and 2018, 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 $69 million and $61 million greater at December 31, 2019 and 2018, 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 3 to 20 years 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, 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 long-lived assets”). LEASES At inception of an arrangement, the Company determines whether the arrangement contains a lease. A lease conveys the right to control the use of identified property, plant, or equipment (asset) for a period of time in exchange for consideration. Control over the use of the identified asset means that the Company has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset. For each lease arrangement that has an original lease term of more than 12 months, a right-of-use asset and a lease liability are recorded in the Consolidated Balance Sheets. The right-of-use asset represents the Company’s right to use an underlying asset for the lease term while the lease liability represents the obligation to make lease payments arising from the lease. The right-of-use asset and the lease liability are initially recorded at the same amount at the lease commencement date based on the present value of the remaining lease payments discounted using the Company’s incremental borrowing rate. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The right-of-use asset is tested for impairment in accordance with ASC 360 – “ Property, Plant and Equipment The terms of a lease arrangement determine how a lease is classified (operating or finance), the resulting recognition pattern in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) and the classification in the Consolidated Balance Sheets. Finance lease expense is represented by the interest on the lease liability determined using the effective interest method and the amortization of the finance lease right-of-use asset calculated using the straight-line method over the estimated useful life of the identified asset. Finance lease related balances are included in the Consolidated Balance Sheets in Property, plant and equipment, net, Long-term debt due within one year and Long-term debt. Operating lease expense is recorded on a straight-line basis over the lease term by adding interest expense determined using the effective interest method to the amortization of the right-of-use asset. Operating lease related balances are included in the Consolidated Balance Sheets in Operating lease right-of-use assets, Operating lease liabilities due within one year and Operating lease liabilities. Operating lease right-of-use assets are reduced by previously recognized liabilities relating to unfavorable terms of leases acquired as part of a business combination and impairments. INTANGIBLE ASSETS 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. 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 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 long-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 DEBT ISSUANCE COSTS Debt issuance costs are presented in the Consolidated Balance Sheets as a 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 recorded when remediation efforts are probable and can be reasonably estimated. Provisions for environmental matters are generally not discounted, due to uncertainty with respect to timing of expenditures. Asset retirement obligations are mainly associated with landfill operation and closure, dredging of settling ponds 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 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 in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) 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 Under the amended and restated Domtar Corporation 2007 Omnibus Incentive Plan (“Omnibus Plan”), a maximum of 1,112,295 shares are reserved for issuance in connection with awards to be granted. DERIVATIVE INSTRUMENTS Derivative instruments may be 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. 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 ten 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 projected benefit obligation and the market value of assets over the average remaining service period of approximately ten 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 greater of the projected benefit obligation and the market value of assets over the average remaining service period of approximately 12 years of the active employee group covered by the plans. 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, 2019
Accounting Changes And Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 2. RECENT ACCOUNTING PRONOUNCEMENTS ACCOUNTING CHANGES IMPLEMENTED LEASES In February 2016, the FASB issued ASU 2016-02, “ Leases The Company elected to initially apply the new leases standard as of January 1, 2019 with certain available practical expedients which are discussed below. No cumulative-effect adjustments on retained earnings were necessary as of January 1, 2019. The most significant impact of adopting the new standard was the recognition of right-of-use assets and lease liabilities for operating leases. The accounting for finance leases remains substantially unchanged. In transitioning to the new standard, the Company elected to use the practical expedient package. Accordingly, the Company did not reassess the following: • Whether existing or expired contracts are, or contained, a lease (including executory contracts). • The lease classification of existing or expired leases previously made by management. • Whether initial direct costs for existing leases would qualify under the new standard. Furthermore, the Company elected to use the hindsight practical expedient in determining the lease term and assessing impairment of the right-of-use assets. For all comparative periods prior to the adoption of the new leases standard, the Company will continue to report operating leases in the consolidated financial statements under ASC 840 “ Leases COMPREHENSIVE INCOME In February 2018, the FASB issued ASU 2018-02, “ Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income This guidance became effective for the Company on January 1, 2019. The Company has decided not to elect this option, as permitted in the new guidance. FUTURE ACCOUNTING CHANGES IMPLEMENTATION COSTS FOR CLOUD COMPUTING ARRANGEMENTS In August 2018, the FASB issued ASU 2018-15 “ Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract • Capitalized implementation costs should be presented in the same line item on the balance sheet as amounts prepaid for the hosted CCA service, if any (generally as an “other asset”). • The amortization of capitalized implementation costs should be presented in the same statement of earnings line item as the fees associated with the hosted CCA service. Accordingly, the amortization of capitalized implementation costs should not be included with depreciation or amortization expense related to property, plant, and equipment or intangible assets. • Cash flows related to capitalized implementation costs should be presented as operating activities, consistent with the presentation of cash flows for the fees related to the hosted CCA service. • Entities are required to disclose the nature of the hosting arrangements that are service contracts and significant judgments made when applying the guidance. Additionally, companies are required to provide quantitative disclosures, including amounts capitalized, amortized, and impaired. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period. The amendments in this ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company does not expect this new guidance to have a material impact on the consolidated financial statements. RECEIVABLES In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses”. The Company does not expect a material impact from the adoption of this guidance, as the current loss models used by the Company incorporate both historic and forward-looking information.

Acquisition of Business

Acquisition of Business	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Acquisition of Business	NOTE 3. ACQUISITION OF BUSINESS 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) The useful life of the Customer relationships acquired is estimated at 10 years (as of the date of acquisition). (2) Indefinite useful life.

Impairment of Long-Lived Assets

Impairment of Long-Lived Assets	12 Months Ended
	Dec. 31, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Impairment of Long-Lived Assets	NOTE 4. IMPAIRMENT OF LONG-LIVED ASSETS IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT, AND OPERATING LEASE RIGHT-OF-USE ASSETS 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. Waco, Texas facility On November 1, 2018, the Company announced a margin improvement plan within the Personal Care Division. As part of this plan, the Board of Directors approved the permanent closure of its Waco, Texas Personal Care manufacturing and distribution facility, the relocation of certain of its manufacturing assets and a workforce reduction across the division. The Waco, Texas facility ceased operations during the second quarter of 2019. For the year ended December 31, 2019, the Company recorded $26 million of accelerated depreciation and impairment of operating lease right-of-use assets under Impairment of long-lived assets on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss) (2018 – $7 million of accelerated depreciation). Ashdown, Arkansas mill and Port Huron, Michigan mill On September 27, 2019, the Company’s Board of Directors approved the decision to permanently shut down two paper machines, which was announced on October 3, 2019. The closures took place at the Ashdown, Arkansas pulp and paper mill and the Port Huron, Michigan paper mill. These measures will reduce the Company’s annual uncoated freesheet paper capacity by approximately 204,000 short tons, and will result in a workforce reduction of approximately 100 employees. The closure of the Ashdown paper machine took effect immediately. The Ashdown mill will continue to operate one paper machine with an annual uncoated freesheet paper production capacity of 200,000 short tons. Additionally, the mill operates a fluff pulp machine with the flexibility to produce softwood pulp depending on market conditions. As a result of the closure of the paper machine, the mill will produce an incremental 70,000 ADMT of softwood and fluff pulp, which will ramp up over the course of 2020. The closure of the Port Huron paper machine took effect mid-November. The Port Huron mill will continue to produce a variety of technical and specialty papers for a broad range of customers utilizing three machines with a total annual production capacity of 95,000 short tons. For the year ended December 31, 2019, the Company recorded $32 million of accelerated depreciation under Impairment of long-lived assets on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). IMPAIRMENT OF GOODWILL In 2017, the Company performed its annual goodwill impairment testing at October 1. At that date, total goodwill amounting to $578 million resided in the Personal Care reporting unit. 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 throughout 2017, including the entry of new competitors in the private label category, excess industry capacity and the pressure to limit healthcare spending by governmental agencies, resulted in lower than previously anticipated sales and operating margin. In light of this weakened market outlook, the Company’s 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.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Stock-Based Compensation	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 19, 2022. Weighted average grant PSUs Number of units date fair value $ 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 Granted 238,537 41.39 Forfeited (36,932 ) 38.09 Issued 52,563 41.05 Vested and settled (154,178 ) 44.22 Vested and non-vested at December 31, 2018 722,458 37.82 Granted 192,261 61.46 Forfeited (24,980 ) 45.54 Cancelled (41,399 ) 57.09 Vested and settled (222,019 ) 32.39 Vested and non-vested at December 31, 2019 626,321 45.42 The fair value of PSUs granted in 2019 , 2018 and 2017 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: 2019 2018 2017 Dividend yield 4.707 % 3.800 % 4.130 % Expected volatility 1 year 29 % 22 % 28 % Expected volatility 3 years 28 % 26 % 28 % Risk-free interest rate December 31, 2017 — — 1.614 % Risk-free interest rate December 31, 2018 — 2.233 % 1.606 % Risk-free interest rate December 31, 2019 2.849 % 2.461 % 1.751 % Risk-free interest rate December 31, 2020 2.646 % 2.607 % — Risk-free interest rate December 31, 2021 2.561 % — — At December 31, 2019, of the total vested and non-vested PSUs, 316,468 are expected to be settled in shares and 309,853 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, 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 Granted/issued 157,502 44.04 Forfeited (27,251 ) 39.91 Vested and settled (135,323 ) 42.54 Non-vested at December 31, 2018 455,591 39.16 Granted/issued 156,417 51.07 Forfeited (21,203 ) 42.86 Vested and settled (174,353 ) 34.96 Non-vested at December 31, 2019 416,452 45.20 At December 31, 2019, of the total non-vested RSUs, 187,322 are expected to be settled in shares and 229,130 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 2019, no vested awards were deferred to DSUs (2018 – nil; 2017 – nil). Weighted average grant DSUs Number of units date fair value $ 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 Granted/issued 31,691 44.64 Settled (9,752 ) 40.95 Vested at December 31, 2018 294,173 30.79 Granted/issued 35,596 41.32 Settled (12,606 ) 43.90 Vested at December 31, 2019 317,163 31.45 NON-QUALIFIED STOCK OPTIONS Stock options are granted to Management Committee and non-Management Committee members. The stock options vest at various dates up to February 20, 2021 subject to service conditions. The options expire at various dates no later than seven years from the date of grant. In 2019, no stock options were granted. The fair value of the stock options granted in 2018 and 2017 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: 2018 2017 Dividend yield 3.27 % 3.48 % Expected volatility 29 % 28 % Risk-free interest rate 2.62 % 1.86 % Expected life 4.5 years 4.5 years Strike price $ 43.66 $ 39.81 The grant date fair value of the non-qualified options granted in 2018 and 2017 was $8.65 and $7.05, respectively. Weighted average Weighted average Aggregate intrinsic Number exercise remaining life value OPTIONS of options price (in years) (in millions) $ $ 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 Outstanding at December 31, 2017 563,065 44.46 4.1 3.6 Granted 104,086 43.66 6.2 — Exercised (147,397 ) 39.42 — — Forfeited/expired (6,102 ) 50.05 — — Outstanding at December 31, 2018 513,652 45.68 3.6 0.1 Options exercisable at December 31, 2018 303,055 49.15 2.3 — Outstanding at December 31, 2018 513,652 45.68 3.6 0.1 Exercised (88,682 ) 39.46 — — Forfeited/expired (3,616 ) 53.13 — — Outstanding at December 31, 2019 421,354 46.92 2.5 0.1 Options exercisable at December 31, 2019 316,530 48.44 1.8 0.1 The total intrinsic value of options exercised in 2019 was $1 million (2018 – $1 million; 2017 – nil). Based on the Company’s closing year-end stock price of $38.24 (2018 – $35.13; 2017 – $49.52), the aggregate intrinsic value of options outstanding and options exercisable is nil. For the year ended December 31, 2019, stock-based compensation expense recognized in the Company’s results of operations was $22 million (2018 – $10 million; 2017 – $20 million) for all of the outstanding awards. Compensation costs not yet recognized amounted to $16 million (2018 – $17 million; 2017 – $20 million) and will be recognized over the remaining service period of approximately 14 months. The aggregate value of liability awards settled in 2019 was $12 million (2018 – $8 million; 2017 –$7 million). The total fair value of equity awards settled in 2019 was $11 million (2018 – $6 million), representing the fair value at the time of settlement. The fair value at the grant date for these settled equity awards was $6 million (2018 – $7 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.

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 2017 Net earnings (loss) $ 84 $ 283 $ (258 ) Weighted average number of common shares outstanding (millions) 61.2 62.9 62.7 Effect of dilutive securities (millions) 0.2 0.2 — Weighted average number of diluted common shares outstanding (millions) 61.4 63.1 62.7 Basic net earnings (loss) per common share (in dollars) $ 1.37 $ 4.50 $ (4.11 ) Diluted net earnings (loss) per common share (in dollars) $ 1.37 $ 4.48 $ (4.11 ) 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, 2019 2018 2017 Options to purchase common shares 324,413 227,221 312,893

Pension Plans and Other Post-Re

Pension Plans and Other Post-Retirement Benefit Plans	12 Months Ended
	Dec. 31, 2019
Compensation And Retirement Disclosure [Abstract]
Pension Plans and Other Post-Retirement Benefit Plans	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, 2019, the related pension expense was $42 million (2018 – $50 million; 2017 – $39 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 $11 million in 2020 compared to $18 million in 2019 (2018 – $57 million; 2017 – $47 million) to the pension plans. The Company expects to contribute a minimum total amount of $4 million in 2020 compared to $4 million in 2019 (2018 – $4 million; 2017 – $3 million) to the other post-retirement benefit plans. CHANGE IN PROJECTED BENEFIT OBLIGATION The following table represents the change in the projected benefit obligation as of December 31, 2019 and December 31, 2018, the measurement date for each year: December 31, 2019 December 31, 2018 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Projected benefit obligation at beginning of year 1,569 62 1,764 76 Service cost for the year 29 1 34 1 Interest expense 57 2 53 2 Plan participants' contributions 6 — 6 — Actuarial loss (gain) 171 (1 ) (80 ) (8 ) Benefits paid (96 ) — (101 ) — Direct benefit payments (4 ) (4 ) (3 ) (4 ) Settlement (1) (348 ) — — — Effect of foreign currency exchange rate change 55 3 (104 ) (5 ) Projected benefit obligation at end of year 1,439 63 1,569 62 CHANGE IN FAIR VALUE OF ASSETS The following table represents the change in the fair value of assets, as of December 31, 2019 and December 31, 2018, reflecting the actual return on plan assets, the contributions and the benefits paid for each year: December 31, 2019 December 31, 2018 Pension plans Pension plans $ $ Fair value of assets at beginning of year 1,588 1,765 Actual return on plan assets 253 (27 ) Employer contributions 18 57 Plan participants' contributions 6 6 Benefits paid (100 ) (104 ) Settlement (1) (348 ) — Effect of foreign currency exchange rate change 58 (109 ) Fair value of assets at end of year 1,475 1,588 (1) 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 2019: Percentage of Percentage of plan assets at plan assets at December 31, December 31, Target allocation 2019 2018 Fixed income Cash and cash equivalents 0% – 9% 2 % 2 % Bonds 49% – 58% 53 % 52 % Insurance contracts 1% 1 % 5 % Equity Canadian Equity 3% – 10% 6 % 6 % U.S. Equity 9% – 19% 15 % 13 % International Equity 18% – 29% 23 % 22 % Total ( 1 ) 100 % 100 % ( 1 ) Approximately 71% of the pension plans' assets relate to Canadian plans, 28% relate to U.S. plans and 1% relate to European 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 projected 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, 2019 December 31, 2018 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Projected benefit obligation at end of year (1,439 ) (63 ) (1,569 ) (62 ) Fair value of assets at end of year 1,475 — 1,588 — Funded status 36 (63 ) 19 (62 ) The funded status includes $55 million of projected benefit obligation ($49 million at December 31, 2018) related to supplemental unfunded defined benefit and defined contribution plans. December 31, 2019 December 31, 2018 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Trade and other payables (Note 17) — (5 ) — (5 ) Other liabilities and deferred credits (Note 20) (105 ) (58 ) (88 ) (57 ) Other assets (Note 15) 141 — 107 — Net amount recognized in the Consolidated Balance Sheets 36 (63 ) 19 (62 ) The following table presents the pre-tax amounts included in Other comprehensive income (loss): Year ended Year ended Year ended December 31, 2019 December 31, 2018 December 31, 2017 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 Amortization of prior year service cost (credit) 5 (1 ) 5 — 5 — Net gain (loss) 3 1 (31 ) 8 (10 ) 17 Amortization of net actuarial loss (gain) (1) 40 (1 ) 8 (1 ) 9 — Net amount recognized in other comprehensive income (loss) (pre-tax) 48 (1 ) (18 ) 7 3 22 An estimated gain of $10 million for pension plans and loss of $2 million for other post-retirement benefit plans will be amortized from Accumulated other comprehensive loss into net periodic benefit cost in 2020. (1) At December 31, 2019, the projected benefit obligation and the fair value of plan assets with a projected benefit obligation in excess of fair value of plan assets were $846 million and $742 million, respectively (2018 – $731 million and $643 million, respectively). Year ended Year ended Year ended December 31, December 31, December 31, Components of net periodic benefit cost for pension plans 2019 2018 2017 $ $ $ Service cost for the year 29 34 30 Interest expense 57 53 52 Expected return on plan assets (79 ) (85 ) (81 ) Amortization of net actuarial loss 10 8 9 Settlement loss 30 — — Amortization of prior year service cost 5 5 5 Net periodic benefit cost 52 15 15 Components of net periodic benefit cost for other post-retirement Year ended December 31, Year ended December 31, Year ended December 31, benefit plans 2019 2018 2017 $ $ $ Service cost for the year 1 1 2 Interest expense 2 2 4 Amortization of net actuarial gain (1 ) (1 ) — Amortization of prior year service credit (1 ) — — Net periodic benefit cost 1 2 6 WEIGHTED-AVERAGE ASSUMPTIONS The Company used the following key assumptions to measure the projected 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 2019 2018 2017 Projected benefit obligation Discount rate 3.1 % 3.8 % 3.5 % Rate of compensation increase 2.7 % 2.7 % 2.7 % Net periodic benefit cost Discount rate 3.8 % 3.5 % 3.9 % Rate of compensation increase 2.6 % 2.8 % 2.8 % Expected long-term rate of return on plan assets 5.2 % 5.2 % 5.3 % 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 of 4.2% for U.S. unfunded plans 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, 2020, the Company will use 4.8% (2019 – 5.2%; 2018 – 5.2%) 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 2019 2018 2017 Projected benefit obligation Discount rate 3.1 % 3.8 % 3.5 % Rate of compensation increase 2.8 % 2.8 % 2.8 % Net periodic benefit cost Discount rate 3.7 % 3.5 % 3.8 % Rate of compensation increase 2.7 % 2.7 % 2.8 % For measurement purposes, a 3.4% weighted average annual rate of increase in the per capita cost of covered health care benefits was assumed for 2019. 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 — — Impact on accrued benefit obligation 3 (3 ) 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, 2019, by asset category: Fair Value Measurements at December 31, 2019 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 66 24 42 — Canadian provincial government bonds 454 453 1 — Canadian corporate debt securities 119 91 28 — U.S. corporate debt securities 21 21 — — International corporate debt securities 13 13 — — Bond fund (1 & 2) 167 — 167 — Canadian equities (3) 93 93 — — U.S. equities (4) 86 86 — — International equities (5) 231 231 — — U.S. stock index funds (2 & 6) 215 — 215 — Insurance contracts (7) 10 — — 10 Total 1,475 1,012 453 10 (1) This category represents a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (2) 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. (3) 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. (4) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (5) 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. (6) This category represents two equity index funds, not actively managed, that track the Russell 3000 index. (7) This category includes insurance contracts with a minimum guarantee rate. The following table presents the fair value of the plan assets at December 31, 2018, by asset category: Fair Value Measurements at December 31, 2018 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 68 23 45 — Canadian provincial government bonds 493 492 1 — Canadian corporate debt securities 123 100 23 — U.S. corporate debt securities 37 37 — — International corporate debt securities 9 9 — — Bond fund (1 & 2) 156 — 156 — Canadian equities (3) 94 94 — — U.S. equities (4) 91 91 — — International equities (5) 233 233 — — U.S. stock index funds (2 & 6) 200 — 200 — Insurance contracts (7) 84 — — 84 Total 1,588 1,079 425 84 In the above presentation of the fair value of plan assets at December 31, 2018, the Company has decreased the Level 1 cash and short-term investments by $45 million and increased the Level 2 cash and short-term investments by a corresponding $45 million to correct the classification of these investments from what was previously presented. (1) This category represents a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (2) 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. (3) 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. (4) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (5) 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. (6) This category represents equity two equity index funds, not actively managed, that track the Russell 3000 index. (7) This category includes: 1) two group annuity contracts totaling $75 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. 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) Insurance contracts Other TOTAL $ $ $ Balance at December 31, 2017 94 1 95 Settlements (5 ) (1 ) (6 ) Return on plan assets 2 — 2 Effect of foreign currency exchange rate change (7 ) — (7 ) Balance at December 31, 2018 84 — 84 Settlements (83 ) — (83 ) Return on plan assets 7 — 7 Effect of foreign currency exchange rate change 2 — 2 Balance at December 31, 2019 10 — 10 ESTIMATED FUTURE BENEFIT PAYMENTS FROM THE PLANS Estimated future benefit payments from the plans for the next 10 years at December 31, 2019 are as follows: . Pension plans Other post-retirement benefit plans $ $ 2020 88 4 2021 87 4 2022 86 4 2023 87 4 2024 89 4 2025 – 2029 439 20

Other Operating Loss (Income),

Other Operating Loss (Income), Net	12 Months Ended
	Dec. 31, 2019
Other Income And Expenses [Abstract]
Other Operating Loss (Income), Net	NOTE 8. OTHER OPERATING LOSS (INCOME), NET Other operating loss (income), net is an aggregate of both recurring and non-recurring loss or income items and, as a result, can fluctuate from year to year. The Company’s other operating loss (income), net includes the following: Year ended December 31, 2019 Year ended December 31, 2018 Year ended December 31, 2017 $ $ $ Environmental provision 4 5 3 Foreign exchange loss (gain) 3 (2 ) 1 Bad debt expense 2 2 1 Net gain on sale of property, plant and equipment — (4 ) (13 ) Reversal of contingent consideration — — (2 ) Other (4 ) (1 ) (4 ) Other operating loss (income), net 5 — (14 )

Interest Expense, Net

Interest Expense, Net	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 2017 $ $ $ Interest on long-term debt (1) 45 56 59 Interest on receivables securitization 2 1 2 Interest on withdrawal liabilities for multiemployer plans 3 2 3 Amortization of debt issuance costs and other 2 3 2 52 62 66 (1) The Company capitalized $3 million of interest expense in 2019 (2018 – $1 million; 2017 – $1 million).

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 10. INCOME TAXES The Company’s earnings (loss) before income taxes by taxing jurisdiction were: Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ U.S. earnings (loss) 32 216 (209 ) Foreign earnings (loss) 56 126 (174 ) Earnings (loss) before income taxes 88 342 (383 ) Provisions for income taxes include the following: Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ U.S. Federal and State: Current 11 32 73 Deferred (15 ) (6 ) (208 ) Foreign: Current 7 12 9 Deferred (1 ) 19 1 Income tax expense (benefit) 2 57 (125 ) The Company’s provision for income taxes differs from the amounts computed by applying the statutory income tax rate of 21%, for 2019 and 2018, (35% for December 31, 2017) to earnings (loss) before income taxes due to the following: Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ U.S. federal statutory income tax 18 72 (134 ) Reconciling Items: State and local income taxes, net of federal income tax benefit 3 8 2 Foreign income tax rate differential (2 ) 1 (16 ) Tax credits and special deductions (20 ) (19 ) (24 ) Goodwill impairment — — 200 Tax rate changes (4 ) (9 ) (188 ) Deemed mandatory repatriation tax — (7 ) 46 Uncertain tax positions (3 ) (4 ) (6 ) U.S. manufacturing deduction — — (4 ) Deferred taxes on foreign earnings 2 10 — Net operating loss cancellation — 9 — Valuation allowance on deferred tax assets 5 (8 ) 3 Nondeductible expenses 3 — — Other — 4 (4 ) Income tax expense (benefit) 2 57 (125 ) During 2019, the Company recorded $20 million of tax credits, mainly research and experimentation credits, which impacted the effective tax rate. Arkansas legislation changes were passed in 2019 which reduced the state tax rate and changed how the apportionment factor is calculated. This resulted in a deferred state tax benefit of $4 million for the Company. Additionally, a valuation allowance of $5 million was recorded on state attributes the Company does not expect to utilize before they expire. As a result of the deemed mandatory repatriation tax requirement of the U.S. Tax Reform, the Company has taxed its undistributed foreign earnings as of December 31, 2017, at reduced tax rates. After completing its evaluation of the U.S. Tax Reform’s impact on its business operations, the Company has determined that it is no longer indefinitely reinvested in these undistributed foreign earnings as well as foreign earnings after December 31, 2017. As such, as of December 31, 2019, the Company has recorded a deferred tax liability of $12 million ($10 million at December 31, 2018) for foreign withholding tax and various state income taxes associated with future repatriation of these earnings. This additional $2 million tax expense impacted the effective tax rate for 2019 ($10 million for 2018). During 2018, the Company recorded $19 million of tax credits, mainly research and experimentation credits, which impacted the effective tax rate. The effective tax rate was also impacted by the cancellation of $9 million, after-tax, of net operating losses in a foreign jurisdiction. This was offset by the reversal of $9 million of valuation allowance on these same net operating losses. Additionally, a valuation allowance of $1 million was recorded on new operating losses in 2018 for a net benefit pertaining to valuation allowance movements of $8 million. On December 22, 2017, the U.S. Tax Reform was signed into law. The U.S. Tax Reform significantly changed 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 U.S. Tax Reform, the Company recorded a net tax benefit of $140 million in 2017 when the legislation was enacted. This consisted of a provisional tax benefit of $186 million relating to the revaluation of the Company’s ending net deferred tax liabilities and a provisional expense of $46 million related to the deemed repatriation tax, which the Company elected to pay over eight years. Additionally, Staff Accounting Bulletin No. 118 (“SAB 118”) was issued 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. December 22, 2018 marked the end of the measurement period for purposes of SAB 118. As such, the Company completed its analysis, including currently available legislative updates, and recorded an additional tax benefit of $13 million for the year ended December 31, 2018. Of this benefit, $7 million related to adjustments to the deemed mandatory repatriation tax and $6 million related to the revaluation of the Company’s net deferred tax liabilities. The $6 million benefit for the revaluation of the net deferred tax liabilities is included in the “Tax rate changes” above, along with $3 million of additional tax benefits relating to 2018 law changes in Sweden and various U.S. states. 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. As a result of the corporate tax rate reduction, from 35% to 21%, due to the U.S. Tax Reform, 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, impacted the effective tax rate for 2017. On December 22, 2017, the SEC staff issued 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 recorded a provisional repatriation tax amount of $46 million, which impacted the 2017 tax rate. 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, 2019 and December 31, 2018 are comprised of the following: December 31, December 31, 2019 2018 $ $ Accounting provisions 31 38 Net operating loss carryforwards and other deductions 38 36 Pension and other employee future benefit plans 17 22 Inventory 13 10 Tax credits 24 21 Gross deferred tax assets 123 127 Valuation allowance (21 ) (16 ) Net deferred tax assets 102 111 Property, plant and equipment (416 ) (422 ) Intangible assets (117 ) (122 ) Other (18 ) (10 ) Total deferred tax liabilities (551 ) (554 ) Net deferred tax liabilities (449 ) (443 ) Included in: Other assets (Note 15) 1 1 Deferred income taxes and other (450 ) (444 ) Total (449 ) (443 ) At December 31, 2019, the Company has no federal net operating loss carryforwards remaining. The Company has other foreign net operating losses and deduction limitations of $195 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 $11 million exists at December 31, 2019, and certain foreign loss carryforwards for which a valuation allowance of $10 million exists at December 31, 2019. Of this amount, $5 million unfavorably impacted tax expense and the effective tax rate for 2019 (2018 – $(8) million; 2017 – $3 million). As of December 31, 2019, the Company has recorded a deferred tax liability of $12 million for foreign withholding tax and various state income taxes associated with the repatriation of earnings subject to the repatriation tax as well as future repatriation of its unremitted foreign earnings. The Company has not provided for deferred taxes on the outside basis differences in its investments in its foreign subsidiaries that are unrelated to unremitted earnings as it estimates that the deferred tax liability, in combination with the repatriation tax amount, covers all tax liabilities with foreign investments to date. The Company remains indefinitely reinvested in the outside basis differences of its foreign subsidiaries. The U.S. Tax Reform also includes a base erosion provision for 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 or (2) factor such amounts into the measurement of deferred taxes. The Company has elected to account for any taxes associated with GILTI as a period cost. ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES At December 31, 2019, the Company had gross unrecognized tax benefits of approximately $29 million ($32 million and $37 million for 2018 and 2017, respectively). If recognized in 2020, 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. These amounts are included in Deferred income taxes and other on the Consolidated Balance Sheets. December 31, December 31, December 31, 2019 2018 2017 $ $ $ Balance at beginning of year 32 37 43 Additions based on tax positions related to current year 3 3 3 Additions for tax positions of prior years 2 4 4 Reductions related to settlements with taxing authorities — — (1 ) Expirations of statutes of limitations (9 ) (12 ) (13 ) Interest 1 1 1 Foreign exchange impact — (1 ) — Balance at end of year 29 32 37 The Company recorded $1 million of accrued interest associated with unrecognized tax benefits for the period ending December 31, 2019 ($1 million and $1 million for 2018 and 2017, 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 $6 million of its unrecognized tax benefits may be recognized by December 31, 2020, 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 2019, 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, 2019, the Company’s subsidiaries are subject to foreign federal income tax examinations for the tax years 2008 through 2018, with federal years prior to 2016 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.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Inventories	NOTE 11. INVENTORIES The following table presents the components of inventories: December 31, December 31, 2019 2018 $ $ Work in process and finished goods 401 410 Raw materials 153 126 Operating and maintenance supplies 232 226 786 762

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2019
Property Plant And Equipment [Abstract]
Property, Plant and Equipment	NOTE 12. 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) 2019 2018 $ $ Machinery and equipment 3 – 20 7,872 7,655 Buildings and improvements 10 – 40 1,060 1,043 Timberlands (1) 200 193 Assets under construction — 178 131 9,310 9,022 Less: Accumulated depreciation (6,743 ) (6,417 ) 2,567 2,605 (1) Amortization is calculated using the unit of production method. Depreciation expense related to property, plant and equipment for the year ended December 31, 2019 was $274 million (2018 – $289 million; 2017 – $302 million).

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	NOTE 13. LEASES In the normal course of business, the Company enters into operating and finance leases mainly for manufacturing and warehousing facilities, corporate offices, motor vehicles, mobile equipment and manufacturing equipment. While the Company’s lease payments are generally fixed over the lease term, some leases may include price escalation terms that are fixed at the lease commencement date. The Company has remaining lease terms ranging from 1 year to 14 years, some of which may include options to extend the leases for up to 10 years, and some of which may include options to terminate the leases within 1 year. During the year ended December 31, 2019 , the Company recorded $9 million of impairment of operating lease right-of-use assets under Impairment of long-lived assets on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). The components of lease expense were as follows: Year ended December 31, 2019 $ Operating lease expense 30 Finance lease expense: Amortization of right-of-use assets 1 Interest on lease liabilities — Total finance lease expense 1 For the years ended December 31, 2018 and 2017, total operating lease expense amounted to $29 million and $31 million, respectively. Supplemental cash flow information related to leases was as follows: Year ended December 31, 2019 $ Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 32 Operating cash flows from finance leases 1 Financing cash flows from finance leases 1 Right-of-use assets obtained in exchange for lease liabilities: Operating leases 34 Finance leases — Supplemental balance sheet information related to leases was as follows: December 31, 2019 $ Operating leases Operating leases right-of-use assets 81 Lease liabilities due within one year 28 Operating lease liabilities 69 97 Finance leases Property, plant and equipment 15 Accumulated depreciation (7 ) 8 Long-term debt due within one year 1 Long-term debt 9 10 Weighted-average remaining lease term Operating leases 4.9 years Finance leases 10 years Weighted-average discount rate Operating leases 4.6 % Finance leases 6.7 % Maturities of lease liabilities at December 31, 2019 were as follows: Operating leases $ 2020 29 2021 24 2022 19 2023 14 2024 8 Thereafter 14 Total lease payments 108 Less: Imputed interest 11 Total lease liabilities 97

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2019
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) 2019 2018 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 – 40 380 (108 ) 272 384 (94 ) 290 Technology 7 – 20 8 (5 ) 3 8 (4 ) 4 Non-Compete 9 1 (1 ) — 1 (1 ) — License rights 12 29 (16 ) 13 28 (13 ) 15 421 (131 ) 290 424 (113 ) 311 Indefinite-lived intangible assets not subject to amortization Water rights 4 — 4 4 — 4 Trade names 235 — 235 238 — 238 License rights 6 — 6 6 — 6 Catalog rights 38 — 38 38 — 38 Total 704 (131 ) 573 710 (113 ) 597 Amortization expense related to intangible assets for the year ended December 31, 2019 was $19 million ($19 million in 2018 and 2017, respectively). Amortization expense for the next five years related to intangible assets is expected to be as follows: 2020 2021 2022 2023 2024 $ $ $ $ $ Amortization expense related to intangible assets 21 21 21 20 20 The Company performed its annual impairment test on its indefinite-lived intangible assets at October 1, 2019, 2018 and 2017, 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 2019, 2018 or 2017.

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 $ $ Pension asset - defined benefit pension plans (Note 7) 141 107 Investment tax credits receivable 5 5 Unamortized debt issuance costs 3 4 Deferred income tax assets (Note 10) 1 1 Investments and advances 5 6 Other 9 11 164 134

Closure and Restructuring Costs

Closure and Restructuring Costs and Liability	12 Months Ended
	Dec. 31, 2019
Restructuring And Related Activities [Abstract]
Closure and Restructuring Costs and Liability	NOTE 16. CLOSURE AND RESTRUCTURING COSTS AND LIABILITY At December 31, 2019, the Company’s total provision for the withdrawal liabilities of its U.S. multiemployer plans was $44 million. Ashdown, Arkansas mill and Port Huron, Michigan mill On September 27, 2019, the Company’s Board of Directors approved the decision to permanently shut down two paper machines, which was announced on October 3, 2019. The closures took place at the Ashdown, Arkansas pulp and paper mill and the Port Huron, Michigan paper mill. These measures will reduce the Company’s annual uncoated freesheet paper capacity by approximately 204,000 short tons, and resulted in a workforce reduction of approximately 100 employees. The closure of the Ashdown paper machine took effect immediately. The Ashdown mill will continue to operate one paper machine with an annual uncoated freesheet paper production capacity of 200,000 short tons. Additionally, the mill operates a fluff pulp machine with the flexibility to produce softwood pulp depending on market conditions. As a result of the closure of the paper machine, the mill will produce an incremental 70,000 ADMT of softwood and fluff pulp, which will ramp up over the course of 2020. The closure of the Port Huron paper machine took effect mid-November. The Port Huron mill will continue to produce a variety of technical and specialty papers for a broad range of customers utilizing three machines with a total annual production capacity of 95,000 short tons. For the year ended December 31, 2019, the Company recorded $32 million of accelerated depreciation under Impairment of long-lived assets and $1 million of accelerated depreciation under Depreciation and amortization, on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). Additionally, the Company recorded $3 million of severance and termination costs, $4 million of inventory obsolescence, and $2 million of other costs, under Closure and restructuring costs. Concurrently, with the Ashdown paper machine closure and related workforce reduction, management negotiated a voluntary early retirement program to reduce costs and put the mill in a stronger cost position in the long-term. The Company additionally recorded $13 million of severance and termination costs under Closure and restructuring costs. Waco, Texas facility On November 1, 2018, the Company announced a margin improvement plan within the Personal Care Division. As part of this plan, the Board of Directors approved the permanent closure of its Waco, Texas Personal Care manufacturing and distribution facility, the relocation of certain of its manufacturing assets and a workforce reduction across the division. The Waco, Texas facility ceased operations during the second quarter of 2019. For the year ended December 31, 2019, the Company recorded $26 million of accelerated depreciation and impairment of operating lease right-of-use assets under Impairment of long-lived assets on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss) (2018 – $7 million of accelerated depreciation). For the year ended December 31, 2019, the Company also recorded $5 million of severance and termination costs (2018 – $3 million); $2 million of inventory obsolescence (2018 – $4 million); and $13 million of asset relocation and other costs (2018 – $1 million of other costs), under Closure and restructuring costs. Other costs During 2019 and 2018, there were no other costs related to previous and ongoing closures and restructuring (severance and termination costs of $2 million in 2017). The following tables provide the components of closure and restructuring costs by segment: Year ended December 31, 2019 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs 16 5 21 Inventory write-down 4 2 6 Asset relocation and other costs 2 13 15 Closure and restructuring costs 22 20 42 Year ended December 31, 2018 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs — 3 3 Inventory write-down — 4 4 Other — 1 1 Closure and restructuring costs — 8 8 Year Ended December 31, 2017 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs — 2 2 Closure and restructuring costs — 2 2 The following table provides the activity in the closure and restructuring liability: December 31, December 31, 2019 2018 $ $ Balance at beginning of year 6 7 Additions 15 4 Payments (6 ) (5 ) Reversal (1 ) — Balance at end of year 14 6 The $14 million provision is comprised of severance and termination costs, of which $12 million and $2 million relate to the Pulp and Paper segment and Personal Care segment, respectively. Closure and restructuring costs are based on management’s best estimates at December 31, 2019. 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.

Trade and Other Payables

Trade and Other Payables	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 $ $ Trade payables 406 404 Payroll-related accruals 118 173 Accrued interest 16 16 Payables on capital projects 30 21 Rebate accruals 58 64 Liability - pension and other post-retirement benefit plans (Note 7) 5 5 Liability - multiemployer plan withdrawal 2 2 Provision for environment and other asset retirement obligations (Note 22) 8 10 Closure and restructuring costs liability (Note 16) 14 6 Derivative financial instruments (Note 23) 11 21 Dividends payable (Note 21) 26 27 Stock-based compensation - liability awards (Note 23) 7 6 Other 4 2 705 757

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Loss by Component	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component	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 gains (losses) on Post-retirement Foreign currency cash flow hedges Pension items (2) benefit items (2) items Total $ $ $ $ $ Balance at December 31, 2017 8 (218 ) 6 (132 ) (336 ) Natural gas swap contracts 1 N/A N/A N/A 1 Currency options (12 ) N/A N/A N/A (12 ) Foreign exchange forward contracts (19 ) N/A N/A N/A (19 ) Net (loss) gain N/A (23 ) 6 N/A (17 ) Foreign currency items N/A N/A N/A (91 ) (91 ) Other comprehensive (loss) income before reclassifications (30 ) (23 ) 6 (91 ) (138 ) Amounts reclassified from Accumulated other comprehensive loss (2 ) 10 (1 ) — 7 Net current period other comprehensive (loss) income (32 ) (13 ) 5 (91 ) (131 ) Balance at December 31, 2018 (24 ) (231 ) 11 (223 ) (467 ) Natural gas swap contracts (10 ) N/A N/A N/A (10 ) Currency options 5 N/A N/A N/A 5 Foreign exchange forward contracts 16 N/A N/A N/A 16 Net gain N/A 1 1 N/A 2 Foreign currency items N/A N/A N/A 21 21 Other comprehensive income before reclassifications 11 1 1 21 34 Amounts reclassified from Accumulated other comprehensive loss 8 33 (1 ) — 40 Net current period other comprehensive income 19 34 — 21 74 Balance at December 31, 2019 (5 ) (197 ) 11 (202 ) (393 ) (1) All amounts are after tax. Amounts in parentheses indicate losses. (2) The projected 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 Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ Net derivative (losses) gains on cash flow hedge Natural gas swap contracts (1) (4 ) 2 — Currency options and forwards (1) (7 ) 1 14 Total before tax (11 ) 3 14 Tax benefit (expense) 3 (1 ) (5 ) Net of tax (8 ) 2 9 Amortization of defined benefit pension items Amortization of net actuarial loss (2) (3) (40 ) (8 ) (9 ) Amortization of prior year service cost (2) (5 ) (5 ) (5 ) Total before tax (45 ) (13 ) (14 ) Tax benefit 12 3 5 Net of tax (33 ) (10 ) (9 ) Amortization of other post-retirement benefit items Amortization of net actuarial gain (2) 1 1 — Amortization of prior year service credit (2) 1 — — Total before tax 2 1 — Tax expense (1 ) — — Net of tax 1 1 — ( 1 ) These amounts are included in Cost of sales in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). ( 2 ) 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). (3) Includes the non-cash pension settlement charge of $30 million recognized in the fourth quarter of 2019.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Long-Term Debt	NOTE 19. LONG-TERM DEBT Par December 31, December 31, Maturity Amount Currency 2019 2018 $ $ $ Unsecured notes 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 2023 80 US 80 — Securitization 2021 55 US 55 50 Finance lease obligations and other 2020 - 2032 11 11 944 859 Less: Unamortized debt issuance costs 5 5 Less: Due within one year 1 1 938 853 Principal long-term debt repayments, including finance lease obligations, in each of the next five years will amount to: Long-term debt Finance leases and other $ $ 2020 — 1 2021 55 2 2022 300 2 2023 80 2 2024 — 2 Thereafter 500 6 935 15 Less: Amounts representing interest — 4 Total payments 935 11 UNSECURED NOTES The Company’s 10.75% Notes, in the aggregate principal amount of $63 million, matured on June 1, 2017. REVOLVING CREDIT FACILITY In August 2018, the Company amended and restated its $700 million unsecured revolving credit facility (the “Credit Agreement”) with certain domestic and foreign banks. The amendment extended the Credit Agreement’s maturity date from August 18, 2021 to August 22, 2023. 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 certain foreign subsidiaries 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, 2019, the Company was in compliance with these financial covenants, and had $80 million of borrowings outstanding under this facility (December 31, 2018 – nil), leaving $620 million available under this facility. 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. In the fourth quarter of 2018, the Term Loan was fully repaid. RECEIVABLES SECURITIZATION The Company has a $150 million receivables securitization facility. This facility was amended in November 2018 to extend the maturity date from March 2019 to November 2021. 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 Credit Agreement, or the failure by Domtar to satisfy material obligations. At December 31, 2019, $55 million was borrowed and $53 million of letters of credit were outstanding under this facility (2018 – $50 million and $52 million, respectively). At December 31, 2019, the Company had $25 million unused and available under this facility. In 2019, a net charge of $2 million (2018 – $1 million; 2017 – $2 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, 2019
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, 2019 2018 $ $ Liability - other post-retirement benefit plans (Note 7) 58 57 Pension liability - defined benefit pension plans (Note 7) 105 88 Pension liability - multiemployer plan withdrawal 42 45 Long-term income taxes payable 9 9 Provision for environmental and asset retirement obligations (Note 22) 27 27 Stock-based compensation - liability awards (Note 23) 18 17 Derivative financial instruments (Note 23) 8 16 Other 8 16 275 275 ASSET RETIREMENT OBLIGATIONS The asset retirement obligations are principally linked to landfill capping obligations and demolition of certain abandoned buildings. At December 31, 2019, Domtar estimated the net present value of its asset retirement obligations to be $13 million (2018 – $12 million); the present value is based on probability weighted undiscounted cash outflows of $58 million (2018 – $59 million). The majority of the asset retirement obligations are estimated to be settled prior to December 31, 2059. 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 4.7% 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, 2019 2018 $ $ Asset retirement obligations, beginning of year 12 15 Asset retirement obligation payments — (3 ) Accretion expense 1 1 Effect of foreign currency exchange rate change — (1 ) Asset retirement obligations, end of year 13 12

Shareholders' Equity

Shareholders' Equity	12 Months Ended
	Dec. 31, 2019
Equity [Abstract]
Shareholders' Equity	NOTE 21. SHAREHOLDERS’ EQUITY DIVIDENDS During 2019, the Company declared one quarterly dividend of $0.435 and three quarterly dividends of $0.455 per share, to holders of the Company’s common stock. Dividends aggregating $28 million, $28 million, $27 million and $26 million were paid on April 15, 2019, July 16, 2019, October 15, 2019 and January 15, 2020, respectively, to shareholders of record as of April 2, 2019, July 2, 2019, October 2, 2019 and January 2, 2020, respectively. During 2018, the Company declared four quarterly dividends of $0.435 per share, to holders of the Company’s common stock. Dividends of $27 million, $28 million, $27 million and $27 million were paid on April 16, 2018, July 16, 2018, October 15, 2018 and January 15, 2019, respectively, to shareholders of record as of April 2, 2018, July 3, 2018, October 2, 2018 and January 2, 2019, respectively. On February 18, 2020, the Company’s Board of Directors approved a quarterly dividend of $0.455 per share, to be paid to holders of the Company’s common stock. This dividend is to be paid on April 15, 2020 to shareholders of record on April 2, 2020. STOCK REPURCHASE PROGRAM The Company’s Board of Directors has authorized a stock repurchase program (“the Program”) of up to $1.3 billion. On November 5, 2019, the Company’s Board of Directors approved an increase to the Program from $1.3 billion to $1.6 billion. At December 31, 2019, the Company had approximately $403 million of remaining availability under the Program. 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 2019, the Company repurchased 6,220,658 shares at an average price of $35.29 for a total cost of $219 million. During 2018, there were no shares repurchased under the Program. 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, 2019 or December 31, 2018. 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, 2019 and December 31, 2018, were as follows: December 31, December 31, 2019 2018 Number Number Common stock of shares $ of shares $ Balance at beginning of year 62,914,569 1 62,695,685 1 Shares issued Treasury stock (1) (6,033,659 ) — 218,884 — Balance at end of year 56,880,910 1 62,914,569 1 (1) During 2019, the Company repurchased 6,220,658, and issued 186,999 shares out of Treasury stock in conjunction with the exercise of stock-based compensation awards.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 22. COMMITMENTS AND CONTINGENCIES ENVIRONMENTAL MATTERS The Company is subject to environmental laws and regulations enacted by federal, provincial, state and local authorities. The Company may also incur substantial costs in relation to enforcement actions (including orders requiring corrective measures, installation of pollution control equipment or other remedial actions) as a result of violations of, or liabilities under, environmental laws and regulations applicable to its past and present properties. The Company’s ongoing efforts to identify potential environmental concerns that may be associated with such properties may result in additional environmental costs and liabilities which cannot be reasonably estimated at this time. In 2019, the Company’s operating expenses for environmental matters amounted to $71 million (2018 – $68 million; 2017 – $67 million). The Company made capital expenditures for environmental matters of $19 million in 2019 (2018 – $8 million; 2017 – $2 million). In connection with 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 was completed in the first quarter of 2019. The Company previously recorded an environmental reserve to address its estimated exposure. A former owner of the Company’s Dryden, Ontario manufacturing site (the "Dryden Property") operated a chlor-alkali plant during the 1960s and 1970s, during which time, mercury and other pollutants were used or generated and discharged into the environment. In conjunction with the sale and redevelopment of the Dryden Property, the Province of Ontario (the “Province”) provided a broad indemnity (the "Indemnity") in 1985 to the then purchaser of the Dryden Property and its successors and assigns with respect to the discharge of any pollutants, including mercury, by the historical operators of the Dryden Property. This Indemnity subsequently was assigned to Domtar in connection with its 2007 purchase of the Dryden Property. As the current owner of the Dryden Property, Domtar is actively engaged with the Province with respect to the management of the historical contamination. The Province issued a Director's order under environmental laws to certain prior owners of the Dryden Property in connection with a nearby waste disposal site that never has been owned by Domtar. The Director's order required certain work to be conducted by those prior owners. The prior owners asserted that the Indemnity covered the work required by the Director’s order. Following extensive litigation, the Supreme Court of Canada recently found, among other things, that the Indemnity covered third-party claims, but not first-party claims, such as the Director's order. In the future, the Province may challenge whether Domtar has the benefit of the Indemnity. In addition to the Indemnity, Domtar has other recourses relating to the historical contamination as well. The situation involving the historical contamination is continuing to develop, and Domtar cannot predict its outcome. While Domtar currently does not believe that it will be required to incur costs that would have a material impact on its results of operations or financial condition, there is no certainty that this is in fact the case. The following table reflects changes in the reserve for environmental remediation and asset retirement obligations: December 31, December 31, 2019 2018 $ $ Balance at beginning of year 37 44 Additions and other changes 4 4 Environmental spending (7 ) (9 ) Effect of foreign currency exchange rate change 1 (2 ) Balance at end of year (1) 35 37 (1) At December 31, 2019, $8 million is shown in Trade and other payables (see Note 17) and $27 million is shown in Other liabilities and deferred credits (see Note 20). At December 31, 2019, anticipated undiscounted payments in each of the next five years are as follows: 2020 2021 2022 2023 2024 Thereafter Total $ $ $ $ $ $ $ Environmental provision and asset retirement obligations 8 2 1 2 6 61 80 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 former 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 EPA has repealed the Clean Power Plan and replaced it with the “Affordable Clean Energy” (“ACE”) rule. Unlike the Clean Power Plan, which would have required significant changes across the entire power sector, ACE only requires states to develop plans for efficiency improvements at coal-fired electric utility generating units. The rule has been challenged in the U.S. Court of Appeals for the D.C. Circuit. Regardless of the outcome for the ACE rule, 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 province of Quebec has a greenhouse gases (“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 its facilities to be disproportionately affected by these measures compared to the other pulp and paper producers located in these provinces. The Government of Canada has established a federal carbon pricing system in provinces that do not already impose a cost on carbon emissions. The Government of Canada has imposed its carbon pricing program for regulating GHG emissions in Ontario which took effect on January 1, 2019. To reduce GHG emissions and recognize the unique circumstances of the province’s diverse economy, Ontario finalized its own GHG Emission Performance Standards regulation. The Ontario Government is in discussions with the Canadian Government to replace the federal program in Ontario with its provincial program. Additional environmental costs may result from this effort which cannot be reasonably estimated at this time. 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, 2019, 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. OTHER COMMERCIAL COMMITMENTS The Company 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 other commercial commitments, determined at December 31, 2019, were as follows: 2020 2021 2022 2023 2024 Thereafter Total $ $ $ $ $ $ $ Other commercial commitments 117 16 9 6 5 2 155 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, 2019, 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, 2019 the Company has not recorded a liability associated with these indemnifications, as it does not expect to make any payments pertaining to these indemnifications.

Derivatives and Hedging Activit

Derivatives and Hedging Activities and Fair Value Measurement	12 Months Ended
	Dec. 31, 2019
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities and Fair Value Measurement	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, interest rates and prices of the Company’s common stock with regard to the Company’s stock-based compensation program. 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 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, 2019, two of Domtar’s Pulp and Paper segment customers located in the U.S. represented 11% or $66 million, and 11% or $65 million, respectively, of the Company’s receivables (December 31, 2018 – one Pulp and Paper segment customer located in the U.S. represented 10% or $67 million). 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. 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 48 months. The following table presents the volumes under derivative financial instruments for natural gas contracts outstanding as of December 31, 2019 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 2020 11,165,000 $ 34 44% 2021 9,270,000 $ 27 36% 2022 9,270,000 $ 25 36% 2023 4,210,000 $ 12 16% (1) MMBtu: Millions of British thermal units The natural gas derivative contracts were effective as of December 31, 2019. 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 24 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, 2019 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 CAD/USD Pulp and Paper 2020 653 CAD 69% 1 USD = 1.2969 1 USD = 1.3186 CAD/USD Pulp and Paper 2021 335 CAD 35% 1 USD = 1.3201 1 USD = 1.3201 The foreign exchange derivative contracts were effective as of December 31, 2019. 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, 2019 and December 31, 2018, 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: 2019 (Level 1) (Level 2) (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 4 — 4 — (a) Prepaid expenses Currency derivatives 4 — 4 — (a) Other assets Total Assets 8 — 8 — Liabilities derivatives Currency derivatives 2 — 2 — (a) Trade and other payables Natural gas swap contracts 9 — 9 — (a) Trade and other payables Natural gas swap contracts 8 — 8 — (a) Other liabilities and deferred credits Total Liabilities 19 — 19 — Other Instruments: Stock-based compensation - liability awards 7 7 — — Trade and other payables Stock-based compensation - liability awards 18 18 — — Other liabilities and deferred credits Long-term debt 1,030 — 1,030 — (b) Long-term debt The net cumulative loss recorded in Accumulated other comprehensive loss relating to natural gas contracts is $17 million at December 31, 2019, of which a loss of $9 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, 2019. The net cumulative gain recorded in Accumulated other comprehensive loss relating to currency options and forwards hedging forecasted purchases is $6 million at December 31, 2019, of which a gain of $2 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, 2019. Quoted prices in Significant Significant active markets for observable unobservable December 31, identical assets inputs inputs Fair Value of financial instruments at: 2018 (Level 1) (Level 2) (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 1 — 1 — (a) Prepaid expenses Natural gas swap contracts 1 — 1 — (a) Prepaid expenses Total Assets 2 — 2 — Liabilities derivatives Currency derivatives 19 — 19 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Currency derivatives 11 — 11 — (a) Other liabilities and deferred credits Natural gas swap contracts 5 — 5 — (a) Other liabilities and deferred credits Total Liabilities 37 — 37 — Other Instruments: Stock-based compensation - liability awards 6 6 — — Trade and other payables Stock-based compensation - liability awards 17 17 — — Other liabilities and deferred credits Long-term debt 858 — 858 — (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, 2019 and December 31, 2018. However, fair value disclosure is required. The carrying value of the Company’s long-term debt is $939 million and $854 million at December 31, 2019 and December 31, 2018, 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.

Segment Disclosures

Segment Disclosures	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Segment Disclosures	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, operating lease right-of-use assets and intangible assets 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 2019 2018 2017 $ $ $ Sales Pulp and Paper 4,332 4,523 4,216 Personal Care 953 1,000 996 Total for reportable segments 5,285 5,523 5,212 Intersegment sales (65 ) (68 ) (64 ) Consolidated sales (1) 5,220 5,455 5,148 Sales by product group Communication papers 2,571 2,548 2,382 Specialty and packaging papers 637 710 651 Market pulp 1,059 1,197 1,119 Absorbent hygiene products 953 1,000 996 Consolidated sales (1) 5,220 5,455 5,148 Depreciation and amortization Pulp and Paper 228 238 254 Personal Care 65 70 67 Total for reportable segments 293 308 321 Impairment of long-lived assets - Pulp and Paper 32 — — Impairment of long-lived assets - Personal Care 26 7 578 Consolidated depreciation and amortization and impairment of long-lived assets 351 315 899 Operating income (loss) Pulp and Paper 225 438 237 Personal Care (15 ) (5 ) (527 ) Corporate (47 ) (47 ) (38 ) Consolidated operating income (loss) 163 386 (328 ) Interest expense, net 52 62 66 Non-service components of net periodic benefit cost 23 (18 ) (11 ) Earnings (loss) before income taxes and equity loss 88 342 (383 ) Income tax expense (benefit) 2 57 (125 ) Equity loss, net of taxes 2 2 — Net earnings (loss) 84 283 (258 ) (1) In 2019 and 2018, Staples, one of the Company’s largest customers in the Pulp and Paper segment, represented approximately 11% (2018 – 10%) of the total sales. December 31, December 31, 2019 2018 $ $ Segment assets Pulp and Paper 3,507 3,475 Personal Care 1,258 1,331 Total for reportable segments 4,765 4,806 Corporate 138 119 Consolidated assets 4,903 4,925 Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ Additions to property, plant and equipment Pulp and Paper 220 164 128 Personal Care 41 37 48 Total for reportable segments 261 201 176 Corporate 3 2 4 Consolidated additions to property, plant and equipment 264 203 180 Add: Change in payables on capital projects (9 ) (8 ) 2 Consolidated additions to property, plant and equipment per Consolidated Statements of Cash Flows 255 195 182 Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ Geographic information Sales United States 3,717 3,669 3,486 Canada 419 480 474 Europe 583 682 610 Asia 370 489 444 Other foreign countries 131 135 134 5,220 5,455 5,148 December 31, December 31, 2019 2018 $ $ Long-lived assets United States 2,004 2,056 Canada 691 604 Europe 526 542 3,221 3,202

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	12 Months Ended
	Dec. 31, 2019
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Financial Information	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’s significant 100% owned domestic subsidiaries, including Domtar Paper Company, LLC, 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., (“Guarantor Subsidiaries”), on a joint and several basis. The Guaranteed Debt is not guaranteed by certain of Domtar’s foreign and non-significant domestic subsidiaries, all 100% owned, (collectively the “Non-Guarantor Subsidiaries”). A 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, 2019 and 2018 and the Statements of Earnings (Loss) and Comprehensive Income (Loss) and Cash Flows for the years ended December 31, 2019, 2018 and 2017 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 EARNINGS Year ended AND COMPREHENSIVE INCOME December 31, 2019 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,292 1,944 (1,016 ) 5,220 Operating expenses Cost of sales, excluding depreciation and amortization 1 3,650 1,590 (1,016 ) 4,225 Depreciation and amortization — 207 86 — 293 Selling, general and administrative 9 244 181 — 434 Impairment of long-lived assets — 58 — — 58 Closure and restructuring costs — 40 2 — 42 Other operating (income) loss, net — (3 ) 8 — 5 10 4,196 1,867 (1,016 ) 5,057 Operating (loss) income (10 ) 96 77 — 163 Interest expense (income), net 69 80 (97 ) — 52 Non-service components of net periodic benefit cost — 2 21 — 23 (Loss) earnings before income taxes and equity loss (79 ) 14 153 — 88 Income tax (benefit) expense (17 ) (12 ) 31 — 2 Equity loss, net of taxes — 1 1 — 2 Share in earnings of equity accounted investees 146 121 — (267 ) — Net earnings 84 146 121 (267 ) 84 Other comprehensive income 74 81 49 (130 ) 74 Comprehensive income 158 227 170 (397 ) 158 CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE INCOME December 31, 2018 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,411 2,226 (1,182 ) 5,455 Operating expenses Cost of sales, excluding depreciation and amortization — 3,782 1,703 (1,182 ) 4,303 Depreciation and amortization — 216 92 — 308 Selling, general and administrative 11 108 324 — 443 Impairment of long-lived assets — 7 — — 7 Closure and restructuring costs — 6 2 — 8 Other operating (income) loss, net — (1 ) 1 — — 11 4,118 2,122 (1,182 ) 5,069 Operating (loss) income (11 ) 293 104 — 386 Interest expense (income), net 62 91 (91 ) — 62 Non-service components of net periodic benefit cost — 1 (19 ) — (18 ) (Loss) earnings before income taxes and equity loss (73 ) 201 214 — 342 Income tax (benefit) expense (20 ) 30 47 — 57 Equity loss, net of taxes — 1 1 — 2 Share in earnings of equity accounted investees 336 166 — (502 ) — Net earnings 283 336 166 (502 ) 283 Other comprehensive loss (131 ) (133 ) (110 ) 243 (131 ) Comprehensive income 152 203 56 (259 ) 152 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 2,053 (1,148 ) 5,148 Operating expenses Cost of sales, excluding depreciation and amortization — 3,688 1,605 (1,148 ) 4,145 Depreciation and amortization — 233 88 — 321 Selling, general and administrative 9 142 293 — 444 Impairment of long-lived assets — 313 265 — 578 Closure and restructuring costs — 2 — — 2 Other operating loss (income), net — 1 (15 ) — (14 ) 9 4,379 2,236 (1,148 ) 5,476 Operating loss (9 ) (136 ) (183 ) — (328 ) Interest expense (income), net 63 86 (83 ) — 66 Non-service components of net periodic benefit cost — 1 (12 ) — (11 ) 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 BALANCE SHEET December 31, 2019 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 1 11 49 — 61 Receivables — 146 431 — 577 Inventories — 543 243 — 786 Prepaid expenses 5 17 11 — 33 Income and other taxes receivable 34 — 27 — 61 Intercompany accounts 538 547 237 (1,322 ) — Total current assets 578 1,264 998 (1,322 ) 1,518 Property, plant and equipment, net — 1,689 878 — 2,567 Operating lease right-of-use assets — 63 18 — 81 Intangible assets, net — 245 328 — 573 Investments in affiliates 3,627 2,493 — (6,120 ) — Intercompany long-term advances 5 1 1,482 (1,488 ) — Other assets 14 30 131 (11 ) 164 Total assets 4,224 5,785 3,835 (8,941 ) 4,903 Liabilities and shareholders' equity Current liabilities Bank indebtedness — 9 — — 9 Trade and other payables 57 390 258 — 705 Intercompany accounts 344 299 679 (1,322 ) — Income and other taxes payable 1 12 10 — 23 Operating lease liabilities due within one year — 21 7 — 28 Long-term debt due within one year — — 1 — 1 Total current liabilities 402 731 955 (1,322 ) 766 Long-term debt 873 — 65 — 938 Operating lease liabilities — 58 11 — 69 Intercompany long-term loans 541 946 1 (1,488 ) — Deferred income taxes and other — 324 166 (11 ) 479 Other liabilities and deferred credits 32 99 144 — 275 Shareholders' equity 2,376 3,627 2,493 (6,120 ) 2,376 Total liabilities and shareholders' equity 4,224 5,785 3,835 (8,941 ) 4,903 CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2018 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents — — 111 — 111 Receivables — 146 524 — 670 Inventories — 525 237 — 762 Prepaid expenses 6 12 6 — 24 Income and other taxes receivable 1 3 18 — 22 Intercompany accounts 498 392 35 (925 ) — Total current assets 505 1,078 931 (925 ) 1,589 Property, plant and equipment, net — 1,802 803 — 2,605 Intangible assets, net — 256 341 — 597 Investments in affiliates 3,645 2,611 — (6,256 ) — Intercompany long-term advances 5 1 1,569 (1,575 ) — Other assets 18 26 104 (14 ) 134 Total assets 4,173 5,774 3,748 (8,770 ) 4,925 Liabilities and shareholders' equity Current liabilities Trade and other payables 52 464 241 — 757 Intercompany accounts 125 264 536 (925 ) — Income and other taxes payable 1 12 12 — 25 Long-term debt due within one year — — 1 — 1 Total current liabilities 178 740 790 (925 ) 783 Long-term debt 793 — 60 — 853 Intercompany long-term loans 636 938 1 (1,575 ) — Deferred income taxes and other — 335 155 (14 ) 476 Other liabilities and deferred credits 28 116 131 — 275 Shareholders' equity 2,538 3,645 2,611 (6,256 ) 2,538 Total liabilities and shareholders' equity 4,173 5,774 3,748 (8,770 ) 4,925 The Company has revised the Receivables balance within the December 31, 2018 Guarantor Subsidiaries column (decreased) and Non-Guarantor Subsidiaries column (increased) by $198 million, respectively, as receivables from third parties for the Guarantor Subsidiaries were netted with intercompany receivables. CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2019 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 84 146 121 (267 ) 84 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 32 (93 ) 152 267 358 Cash flows provided from operating activities 116 53 273 — 442 Investing activities Additions to property, plant and equipment — (137 ) (118 ) — (255 ) Proceeds from disposals of property, plant and equipment — 1 — — 1 Cash flows used for investing activities — (136 ) (118 ) — (254 ) Financing activities Dividend payments (110 ) — — — (110 ) Stock repurchase (219 ) — — — (219 ) Net change in bank indebtedness — 9 — — 9 Change in revolving credit facility 80 — — — 80 Proceeds from receivables securitization facilities — — 205 — 205 Repayments of receivables securitization facilities — — (200 ) — (200 ) Repayments of long-term debt — — (1 ) — (1 ) Increase in long-term advances to related parties — — (220 ) 220 — Decrease in long-term advances to related parties 135 85 — (220 ) — Other (1 ) — — — (1 ) Cash flows (used for) provided from financing activities (115 ) 94 (216 ) — (237 ) Net increase (decrease) in cash and cash equivalents 1 11 (61 ) — (49 ) Impact of foreign exchange on cash — — (1 ) — (1 ) Cash and cash equivalents at beginning of year — — 111 — 111 Cash and cash equivalents at end of year 1 11 49 — 61 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2018 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 283 336 166 (502 ) 283 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (557 ) 434 (108 ) 502 271 Cash flows (used for) provided from operating activities (274 ) 770 58 — 554 Investing activities Additions to property, plant and equipment — (142 ) (53 ) — (195 ) Proceeds from disposals of property, plant and equipment — 1 4 — 5 Other — (2 ) (4 ) — (6 ) Cash flows used for investing activities — (143 ) (53 ) — (196 ) Financing activities Dividend payments (108 ) — — — (108 ) Proceeds from receivables securitization facilities — — 85 — 85 Repayments of receivables securitization facilities — — (60 ) — (60 ) Repayments of long-term debt — (300 ) (1 ) — (301 ) Increase in long-term advances to related parties — (341 ) (36 ) 377 — Decrease in long-term advances to related parties 377 — — (377 ) — Other 2 — — — 2 Cash flows provided from (used for) financing activities 271 (641 ) (12 ) — (382 ) Net decrease in cash and cash equivalents (3 ) (14 ) (7 ) — (24 ) Impact of foreign exchange on cash — — (4 ) — (4 ) Cash and cash equivalents at beginning of year 3 14 122 — 139 Cash and cash equivalents at end of year — — 111 — 111 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 provided 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 and sale of business — — 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

Interim Financial Results

Interim Financial Results	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Interim Financial Results	Domtar Corporation Interim Financial Results (Unaudited) (In millions of dollars, unless otherwise noted) 2019 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,376 $ 1,317 $ 1,283 $ 1,244 $ 5,220 Operating income (loss) 115 (a) 34 (b) 29 (c) (15 ) (d) 163 Earnings (loss) before income taxes and equity loss 105 23 19 (59 ) (e) 88 Net earnings (loss) 80 18 20 (34 ) 84 Basic net earnings (loss) per common share 1.27 0.29 0.33 (0.59 ) 1.37 Diluted net earnings (loss) per common share 1.27 0.28 0.32 (0.59 ) 1.37 2018 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,345 $ 1,353 $ 1,367 $ 1,390 $ 5,455 Operating income 77 (f) 62 (g) 114 133 (i) 386 Earnings before income taxes and equity loss 65 51 103 123 342 Net earnings 54 43 99 (h) 87 (j) 283 Basic net earnings per common share 0.86 0.68 1.57 1.38 4.50 Diluted net earnings per common share 0.86 0.68 1.57 1.38 4.48 (a) The operating income for the first Quarter of 2019 included closure and restructuring costs of $4 million and impairment of long-lived assets of $10 million, both related to our Personal Care segment. (b) The operating income for the second Quarter of 2019 included closure and restructuring costs of $8 million and impairment of long-lived assets of $15 million, both related to our Personal Care segment. (c) The operating income for the third Quarter of 2019 included closure and restructuring costs of $5 million and impairment of long-lived assets of $32 million, both related to our Pulp and Paper segment. The Company also recorded closure and restructuring costs of $6 million and impairment of long-lived assets of $1 million, both related to our Personal Care segment. (d) The operating loss for the fourth Quarter of 2019 included closure and restructuring costs of $17 million related to our Pulp and Paper segment. The Company also recorded closure and restructuring costs of $2 million related to our Personal Care segment. (e) The loss before income taxes and equity loss for the fourth Quarter of 2019 included a pension settlement loss of $30 million related to our Pulp and Paper segment. (f) The operating income for the first Quarter of 2018 included a gain on disposal of property, plant and equipment of $1 million related to our Pulp and Paper segment. The Company also recorded a litigation settlement of $2 million related to our Corporate segment. (g) The operating income for the second Quarter of 2018 included a gain on disposal of property, plant and equipment of $3 million related to our Pulp and Paper segment. (h) The net earnings for the third Quarter of 2018 included a tax benefit of $7 million related to the U.S. Tax Reform. (i) The operating income for the fourth Quarter of 2018 included closure and restructuring costs of $8 million and impairment of long-lived assets of $7 million, both related to our Personal Care segment. (j) The net earnings for the fourth Quarter of 2018 included a tax expense of $10 million related to the U.S. Tax Reform.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2019
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 Balance at end beginning of year income reserve of year $ $ $ $ Allowances deducted from related asset accounts: Doubtful accounts - Accounts receivable 2019 6 2 (2 ) 6 2018 7 2 (3 ) 6 2017 7 1 (1 ) 7 Balance at Charged to Deductions from Balance at end beginning of year income reserve of year $ $ $ $ Valuation Allowance on Deferred Tax Assets 2019 16 5 — 21 2018 25 (8 ) (1 ) 16 2017 22 3 — 25

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
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. The equity method of accounting is used for investments in affiliates over which the Company has significant influence but does not have effective control.
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, 2019, the accumulated translation adjustment accounts amounted to $(202) million (2018 – $(223) million).
Revenue Recognition	REVENUE RECOGNITION The Company’s revenue is generated from the sale of finished goods to customers. Revenue is recognized at a single point in time when the performance obligation is satisfied which occurs when the control over the goods is transferred to customers. For shipping and handling activities performed after customers obtain control of the goods, the Company elected to account for these activities as fulfillment activities rather than assessing such activities as separate performance obligations. Accordingly, the sale of goods to customers represents a single performance obligation to which the entire transaction price is allocated. The point in time when the control of goods is transferred to customers is largely dependent on delivery terms. Revenue is recorded at the time of shipment for delivery 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. Revenue is measured as the amount of consideration the Company expects to receive in exchange for goods transferred to customers. Revenue is recognized net of variable consideration in the form of rebates, discounts and other commercial incentives extended to customers. Variable consideration is recognized using the most likely amounts which are based on an analysis of historical experience and current period expectations. The Company includes estimated amounts of variable consideration in revenue to the extent that it is probable that there will not be a significant reversal of recognized revenue when the uncertainty related to that variable consideration is resolved. For all the Company’s contracts, customer payments are due in less than one year. Accordingly, the Company does not adjust the amount of revenue recognized for the effects of a significant financing component. Sales taxes, and other similar taxes, collected from customers are excluded from revenue.
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. 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 expense (benefit) 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 expense (benefit) in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). If and when incurred, the Company accounts for any taxes associated with Global Intangible Low-Taxed Income (“GILTI”) as a period cost.
Cash and Cash Equivalents and Classification of Cash Flows	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). RECEIVABLES In June 2016, the FASB issued ASU 2016-13, “Financial Instruments - Credit Losses”. The Company does not expect a material impact from the adoption of this guidance, as the current loss models used by the Company incorporate both historic and forward-looking information.
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 $242 million and $227 million at December 31, 2019 and 2018, 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 $69 million and $61 million greater at December 31, 2019 and 2018, respectively.
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 3 to 20 years
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, 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 long-lived assets”).
Leases	LEASES At inception of an arrangement, the Company determines whether the arrangement contains a lease. A lease conveys the right to control the use of identified property, plant, or equipment (asset) for a period of time in exchange for consideration. Control over the use of the identified asset means that the Company has both the right to obtain substantially all of the economic benefits from the use of the asset and the right to direct the use of the asset. For each lease arrangement that has an original lease term of more than 12 months, a right-of-use asset and a lease liability are recorded in the Consolidated Balance Sheets. The right-of-use asset represents the Company’s right to use an underlying asset for the lease term while the lease liability represents the obligation to make lease payments arising from the lease. The right-of-use asset and the lease liability are initially recorded at the same amount at the lease commencement date based on the present value of the remaining lease payments discounted using the Company’s incremental borrowing rate. Lease terms may include options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. The right-of-use asset is tested for impairment in accordance with ASC 360 – “ Property, Plant and Equipment The terms of a lease arrangement determine how a lease is classified (operating or finance), the resulting recognition pattern in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) and the classification in the Consolidated Balance Sheets. Finance lease expense is represented by the interest on the lease liability determined using the effective interest method and the amortization of the finance lease right-of-use asset calculated using the straight-line method over the estimated useful life of the identified asset. Finance lease related balances are included in the Consolidated Balance Sheets in Property, plant and equipment, net, Long-term debt due within one year and Long-term debt. Operating lease expense is recorded on a straight-line basis over the lease term by adding interest expense determined using the effective interest method to the amortization of the right-of-use asset. Operating lease related balances are included in the Consolidated Balance Sheets in Operating lease right-of-use assets, Operating lease liabilities due within one year and Operating lease liabilities. Operating lease right-of-use assets are reduced by previously recognized liabilities relating to unfavorable terms of leases acquired as part of a business combination and impairments. LEASES In February 2016, the FASB issued ASU 2016-02, “ Leases The Company elected to initially apply the new leases standard as of January 1, 2019 with certain available practical expedients which are discussed below. No cumulative-effect adjustments on retained earnings were necessary as of January 1, 2019. The most significant impact of adopting the new standard was the recognition of right-of-use assets and lease liabilities for operating leases. The accounting for finance leases remains substantially unchanged. In transitioning to the new standard, the Company elected to use the practical expedient package. Accordingly, the Company did not reassess the following: • Whether existing or expired contracts are, or contained, a lease (including executory contracts). • The lease classification of existing or expired leases previously made by management. • Whether initial direct costs for existing leases would qualify under the new standard. Furthermore, the Company elected to use the hindsight practical expedient in determining the lease term and assessing impairment of the right-of-use assets. For all comparative periods prior to the adoption of the new leases standard, the Company will continue to report operating leases in the consolidated financial statements under ASC 840 “ Leases
Intangible Assets	INTANGIBLE ASSETS 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. 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 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 long-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
Debt Issuance Costs	DEBT ISSUANCE COSTS Debt issuance costs are presented in the Consolidated Balance Sheets as a 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 recorded when remediation efforts are probable and can be reasonably estimated. Provisions for environmental matters are generally not discounted, due to uncertainty with respect to timing of expenditures. Asset retirement obligations are mainly associated with landfill operation and closure, dredging of settling ponds 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 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 in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) 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 Under the amended and restated Domtar Corporation 2007 Omnibus Incentive Plan (“Omnibus Plan”), a maximum of 1,112,295 shares are reserved for issuance in connection with awards to be granted.
Derivative Instruments	DERIVATIVE INSTRUMENTS Derivative instruments may be 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.
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 ten 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 projected benefit obligation and the market value of assets over the average remaining service period of approximately ten 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 greater of the projected benefit obligation and the market value of assets over the average remaining service period of approximately 12 years of the active employee group covered by the plans.
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.
Comprehensive Income	COMPREHENSIVE INCOME In February 2018, the FASB issued ASU 2018-02, “ Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income This guidance became effective for the Company on January 1, 2019. The Company has decided not to elect this option, as permitted in the new guidance.
Future Accounting Changes [Member]
Implementation Costs for Cloud Computing Arrangements	IMPLEMENTATION COSTS FOR CLOUD COMPUTING ARRANGEMENTS In August 2018, the FASB issued ASU 2018-15 “ Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract • Capitalized implementation costs should be presented in the same line item on the balance sheet as amounts prepaid for the hosted CCA service, if any (generally as an “other asset”). • The amortization of capitalized implementation costs should be presented in the same statement of earnings line item as the fees associated with the hosted CCA service. Accordingly, the amortization of capitalized implementation costs should not be included with depreciation or amortization expense related to property, plant, and equipment or intangible assets. • Cash flows related to capitalized implementation costs should be presented as operating activities, consistent with the presentation of cash flows for the fees related to the hosted CCA service. • Entities are required to disclose the nature of the hosting arrangements that are service contracts and significant judgments made when applying the guidance. Additionally, companies are required to provide quantitative disclosures, including amounts capitalized, amortized, and impaired. This ASU is effective for fiscal years beginning after December 15, 2019, and interim periods within those fiscal years. Early adoption is permitted, including adoption in any interim period. The amendments in this ASU should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The Company does not expect this new guidance to have a material impact on the consolidated financial statements.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
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 Business (Tables

Acquisition of Business (Tables)	12 Months Ended
	Dec. 31, 2019
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) The useful life of the Customer relationships acquired is estimated at 10 years (as of the date of acquisition). (2) Indefinite useful life.

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
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: 2019 2018 2017 Dividend yield 4.707 % 3.800 % 4.130 % Expected volatility 1 year 29 % 22 % 28 % Expected volatility 3 years 28 % 26 % 28 % Risk-free interest rate December 31, 2017 — — 1.614 % Risk-free interest rate December 31, 2018 — 2.233 % 1.606 % Risk-free interest rate December 31, 2019 2.849 % 2.461 % 1.751 % Risk-free interest rate December 31, 2020 2.646 % 2.607 % — Risk-free interest rate December 31, 2021 2.561 % — —
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: 2018 2017 Dividend yield 3.27 % 3.48 % Expected volatility 29 % 28 % Risk-free interest rate 2.62 % 1.86 % Expected life 4.5 years 4.5 years Strike price $ 43.66 $ 39.81
Performance Share Units [Member]
Summary of Outstanding Awards	These awards will cliff vest at various dates up to February 19, 2022. Weighted average grant PSUs Number of units date fair value $ 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 Granted 238,537 41.39 Forfeited (36,932 ) 38.09 Issued 52,563 41.05 Vested and settled (154,178 ) 44.22 Vested and non-vested at December 31, 2018 722,458 37.82 Granted 192,261 61.46 Forfeited (24,980 ) 45.54 Cancelled (41,399 ) 57.09 Vested and settled (222,019 ) 32.39 Vested and non-vested at December 31, 2019 626,321 45.42
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, 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 Granted/issued 157,502 44.04 Forfeited (27,251 ) 39.91 Vested and settled (135,323 ) 42.54 Non-vested at December 31, 2018 455,591 39.16 Granted/issued 156,417 51.07 Forfeited (21,203 ) 42.86 Vested and settled (174,353 ) 34.96 Non-vested at December 31, 2019 416,452 45.20
Deferred Share Units [Member]
Summary of Outstanding Awards	In 2019, no vested awards were deferred to DSUs (2018 – nil; 2017 – nil). Weighted average grant DSUs Number of units date fair value $ 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 Granted/issued 31,691 44.64 Settled (9,752 ) 40.95 Vested at December 31, 2018 294,173 30.79 Granted/issued 35,596 41.32 Settled (12,606 ) 43.90 Vested at December 31, 2019 317,163 31.45
Stock Options [Member]
Summary of Outstanding Awards	Weighted average Weighted average Aggregate intrinsic Number exercise remaining life value OPTIONS of options price (in years) (in millions) $ $ 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 Outstanding at December 31, 2017 563,065 44.46 4.1 3.6 Granted 104,086 43.66 6.2 — Exercised (147,397 ) 39.42 — — Forfeited/expired (6,102 ) 50.05 — — Outstanding at December 31, 2018 513,652 45.68 3.6 0.1 Options exercisable at December 31, 2018 303,055 49.15 2.3 — Outstanding at December 31, 2018 513,652 45.68 3.6 0.1 Exercised (88,682 ) 39.46 — — Forfeited/expired (3,616 ) 53.13 — — Outstanding at December 31, 2019 421,354 46.92 2.5 0.1 Options exercisable at December 31, 2019 316,530 48.44 1.8 0.1

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 2017 Net earnings (loss) $ 84 $ 283 $ (258 ) Weighted average number of common shares outstanding (millions) 61.2 62.9 62.7 Effect of dilutive securities (millions) 0.2 0.2 — Weighted average number of diluted common shares outstanding (millions) 61.4 63.1 62.7 Basic net earnings (loss) per common share (in dollars) $ 1.37 $ 4.50 $ (4.11 ) Diluted net earnings (loss) per common share (in dollars) $ 1.37 $ 4.48 $ (4.11 )
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, 2019 2018 2017 Options to purchase common shares 324,413 227,221 312,893

Pension Plans and Other Post-_2

Pension Plans and Other Post-Retirement Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Compensation And Retirement Disclosure [Abstract]
Change in Projected Benefit Obligation	The following table represents the change in the projected benefit obligation as of December 31, 2019 and December 31, 2018, the measurement date for each year: December 31, 2019 December 31, 2018 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Projected benefit obligation at beginning of year 1,569 62 1,764 76 Service cost for the year 29 1 34 1 Interest expense 57 2 53 2 Plan participants' contributions 6 — 6 — Actuarial loss (gain) 171 (1 ) (80 ) (8 ) Benefits paid (96 ) — (101 ) — Direct benefit payments (4 ) (4 ) (3 ) (4 ) Settlement (1) (348 ) — — — Effect of foreign currency exchange rate change 55 3 (104 ) (5 ) Projected benefit obligation at end of year 1,439 63 1,569 62
Change in Fair Value of Assets	The following table represents the change in the fair value of assets, as of December 31, 2019 and December 31, 2018, reflecting the actual return on plan assets, the contributions and the benefits paid for each year: December 31, 2019 December 31, 2018 Pension plans Pension plans $ $ Fair value of assets at beginning of year 1,588 1,765 Actual return on plan assets 253 (27 ) Employer contributions 18 57 Plan participants' contributions 6 6 Benefits paid (100 ) (104 ) Settlement (1) (348 ) — Effect of foreign currency exchange rate change 58 (109 ) Fair value of assets at end of year 1,475 1,588 (1)
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 2019: Percentage of Percentage of plan assets at plan assets at December 31, December 31, Target allocation 2019 2018 Fixed income Cash and cash equivalents 0% – 9% 2 % 2 % Bonds 49% – 58% 53 % 52 % Insurance contracts 1% 1 % 5 % Equity Canadian Equity 3% – 10% 6 % 6 % U.S. Equity 9% – 19% 15 % 13 % International Equity 18% – 29% 23 % 22 % Total ( 1 ) 100 % 100 % ( 1 ) Approximately 71% of the pension plans' assets relate to Canadian plans, 28% relate to U.S. plans and 1% relate to European plans.
Funded Status of Plans	The following table presents the difference between the fair value of assets and the actuarially determined projected 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, 2019 December 31, 2018 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Projected benefit obligation at end of year (1,439 ) (63 ) (1,569 ) (62 ) Fair value of assets at end of year 1,475 — 1,588 — Funded status 36 (63 ) 19 (62 )
Amount Recognized in Consolidated Balance Sheets	The funded status includes $55 million of projected benefit obligation ($49 million at December 31, 2018) related to supplemental unfunded defined benefit and defined contribution plans. December 31, 2019 December 31, 2018 Pension Other post-retirement Pension Other post-retirement plans benefit plans plans benefit plans $ $ $ $ Trade and other payables (Note 17) — (5 ) — (5 ) Other liabilities and deferred credits (Note 20) (105 ) (58 ) (88 ) (57 ) Other assets (Note 15) 141 — 107 — Net amount recognized in the Consolidated Balance Sheets 36 (63 ) 19 (62 )
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, 2019 December 31, 2018 December 31, 2017 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 Amortization of prior year service cost (credit) 5 (1 ) 5 — 5 — Net gain (loss) 3 1 (31 ) 8 (10 ) 17 Amortization of net actuarial loss (gain) (1) 40 (1 ) 8 (1 ) 9 — Net amount recognized in other comprehensive income (loss) (pre-tax) 48 (1 ) (18 ) 7 3 22 (1)
Components of Net Periodic Benefit Cost for Pension Plans and Other Post-Retirement Benefit Plans	At December 31, 2019, the projected benefit obligation and the fair value of plan assets with a projected benefit obligation in excess of fair value of plan assets were $846 million and $742 million, respectively (2018 – $731 million and $643 million, respectively). Year ended Year ended Year ended December 31, December 31, December 31, Components of net periodic benefit cost for pension plans 2019 2018 2017 $ $ $ Service cost for the year 29 34 30 Interest expense 57 53 52 Expected return on plan assets (79 ) (85 ) (81 ) Amortization of net actuarial loss 10 8 9 Settlement loss 30 — — Amortization of prior year service cost 5 5 5 Net periodic benefit cost 52 15 15 Components of net periodic benefit cost for other post-retirement Year ended December 31, Year ended December 31, Year ended December 31, benefit plans 2019 2018 2017 $ $ $ Service cost for the year 1 1 2 Interest expense 2 2 4 Amortization of net actuarial gain (1 ) (1 ) — Amortization of prior year service credit (1 ) — — Net periodic benefit cost 1 2 6
Key Assumptions to Measure Accrued Benefit Obligation and Net Periodic Benefit Cost	The Company used the following key assumptions to measure the projected 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 2019 2018 2017 Projected benefit obligation Discount rate 3.1 % 3.8 % 3.5 % Rate of compensation increase 2.7 % 2.7 % 2.7 % Net periodic benefit cost Discount rate 3.8 % 3.5 % 3.9 % Rate of compensation increase 2.6 % 2.8 % 2.8 % Expected long-term rate of return on plan assets 5.2 % 5.2 % 5.3 % December 31, December 31, December 31, Other post-retirement benefit plans 2019 2018 2017 Projected benefit obligation Discount rate 3.1 % 3.8 % 3.5 % Rate of compensation increase 2.8 % 2.8 % 2.8 % Net periodic benefit cost Discount rate 3.7 % 3.5 % 3.8 % Rate of compensation increase 2.7 % 2.7 % 2.8 %
Effect of One Percent Change in Assumed Health Care Cost	For measurement purposes, a 3.4% weighted average annual rate of increase in the per capita cost of covered health care benefits was assumed for 2019. 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 — — Impact on accrued benefit obligation 3 (3 )
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, 2019, by asset category: Fair Value Measurements at December 31, 2019 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 66 24 42 — Canadian provincial government bonds 454 453 1 — Canadian corporate debt securities 119 91 28 — U.S. corporate debt securities 21 21 — — International corporate debt securities 13 13 — — Bond fund (1 & 2) 167 — 167 — Canadian equities (3) 93 93 — — U.S. equities (4) 86 86 — — International equities (5) 231 231 — — U.S. stock index funds (2 & 6) 215 — 215 — Insurance contracts (7) 10 — — 10 Total 1,475 1,012 453 10 (1) This category represents a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (2) 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. (3) 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. (4) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (5) 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. (6) This category represents two equity index funds, not actively managed, that track the Russell 3000 index. (7) This category includes insurance contracts with a minimum guarantee rate. The following table presents the fair value of the plan assets at December 31, 2018, by asset category: Fair Value Measurements at December 31, 2018 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 68 23 45 — Canadian provincial government bonds 493 492 1 — Canadian corporate debt securities 123 100 23 — U.S. corporate debt securities 37 37 — — International corporate debt securities 9 9 — — Bond fund (1 & 2) 156 — 156 — Canadian equities (3) 94 94 — — U.S. equities (4) 91 91 — — International equities (5) 233 233 — — U.S. stock index funds (2 & 6) 200 — 200 — Insurance contracts (7) 84 — — 84 Total 1,588 1,079 425 84 In the above presentation of the fair value of plan assets at December 31, 2018, the Company has decreased the Level 1 cash and short-term investments by $45 million and increased the Level 2 cash and short-term investments by a corresponding $45 million to correct the classification of these investments from what was previously presented. (1) This category represents a U.S. actively managed bond fund that is benchmarked to the Barclays Capital Long-term Government/Credit index. (2) 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. (3) 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. (4) This category represents U.S. equities held within an active segregated global equity portfolio and an active international equity portfolio. (5) 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. (6) This category represents equity two equity index funds, not actively managed, that track the Russell 3000 index. (7) This category includes: 1) two group annuity contracts totaling $75 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.
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) Insurance contracts Other TOTAL $ $ $ Balance at December 31, 2017 94 1 95 Settlements (5 ) (1 ) (6 ) Return on plan assets 2 — 2 Effect of foreign currency exchange rate change (7 ) — (7 ) Balance at December 31, 2018 84 — 84 Settlements (83 ) — (83 ) Return on plan assets 7 — 7 Effect of foreign currency exchange rate change 2 — 2 Balance at December 31, 2019 10 — 10
Estimated Future Benefit Payments from Plans	Estimated future benefit payments from the plans for the next 10 years at December 31, 2019 are as follows: . Pension plans Other post-retirement benefit plans $ $ 2020 88 4 2021 87 4 2022 86 4 2023 87 4 2024 89 4 2025 – 2029 439 20

Other Operating Loss (Income)_2

Other Operating Loss (Income), Net (Tables)	12 Months Ended
	Dec. 31, 2019
Other Income And Expenses [Abstract]
Components of Other Operating Loss (Income), Net	The Company’s other operating loss (income), net includes the following: Year ended December 31, 2019 Year ended December 31, 2018 Year ended December 31, 2017 $ $ $ Environmental provision 4 5 3 Foreign exchange loss (gain) 3 (2 ) 1 Bad debt expense 2 2 1 Net gain on sale of property, plant and equipment — (4 ) (13 ) Reversal of contingent consideration — — (2 ) Other (4 ) (1 ) (4 ) Other operating loss (income), net 5 — (14 )

Interest Expense, Net (Tables)

Interest Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 2017 $ $ $ Interest on long-term debt (1) 45 56 59 Interest on receivables securitization 2 1 2 Interest on withdrawal liabilities for multiemployer plans 3 2 3 Amortization of debt issuance costs and other 2 3 2 52 62 66 (1) The Company capitalized $3 million of interest expense in 2019 (2018 – $1 million; 2017 – $1 million).

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Components of Earnings (Loss) Before Income Taxes	The Company’s earnings (loss) before income taxes by taxing jurisdiction were: Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ U.S. earnings (loss) 32 216 (209 ) Foreign earnings (loss) 56 126 (174 ) Earnings (loss) before income taxes 88 342 (383 )
Provisions for Income Taxes	Provisions for income taxes include the following: Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ U.S. Federal and State: Current 11 32 73 Deferred (15 ) (6 ) (208 ) Foreign: Current 7 12 9 Deferred (1 ) 19 1 Income tax expense (benefit) 2 57 (125 )
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 21%, for 2019 and 2018, (35% for December 31, 2017) to earnings (loss) before income taxes due to the following: Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ U.S. federal statutory income tax 18 72 (134 ) Reconciling Items: State and local income taxes, net of federal income tax benefit 3 8 2 Foreign income tax rate differential (2 ) 1 (16 ) Tax credits and special deductions (20 ) (19 ) (24 ) Goodwill impairment — — 200 Tax rate changes (4 ) (9 ) (188 ) Deemed mandatory repatriation tax — (7 ) 46 Uncertain tax positions (3 ) (4 ) (6 ) U.S. manufacturing deduction — — (4 ) Deferred taxes on foreign earnings 2 10 — Net operating loss cancellation — 9 — Valuation allowance on deferred tax assets 5 (8 ) 3 Nondeductible expenses 3 — — Other — 4 (4 ) Income tax expense (benefit) 2 57 (125 )
Deferred Tax Assets and Liabilities	The tax effects of significant temporary differences representing deferred tax assets and liabilities at December 31, 2019 and December 31, 2018 are comprised of the following: December 31, December 31, 2019 2018 $ $ Accounting provisions 31 38 Net operating loss carryforwards and other deductions 38 36 Pension and other employee future benefit plans 17 22 Inventory 13 10 Tax credits 24 21 Gross deferred tax assets 123 127 Valuation allowance (21 ) (16 ) Net deferred tax assets 102 111 Property, plant and equipment (416 ) (422 ) Intangible assets (117 ) (122 ) Other (18 ) (10 ) Total deferred tax liabilities (551 ) (554 ) Net deferred tax liabilities (449 ) (443 ) Included in: Other assets (Note 15) 1 1 Deferred income taxes and other (450 ) (444 ) Total (449 ) (443 )
Gross Unrecognized Tax Benefits	At December 31, 2019, the Company had gross unrecognized tax benefits of approximately $29 million ($32 million and $37 million for 2018 and 2017, respectively). If recognized in 2020, 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. These amounts are included in Deferred income taxes and other on the Consolidated Balance Sheets. December 31, December 31, December 31, 2019 2018 2017 $ $ $ Balance at beginning of year 32 37 43 Additions based on tax positions related to current year 3 3 3 Additions for tax positions of prior years 2 4 4 Reductions related to settlements with taxing authorities — — (1 ) Expirations of statutes of limitations (9 ) (12 ) (13 ) Interest 1 1 1 Foreign exchange impact — (1 ) — Balance at end of year 29 32 37

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2019
Inventory Disclosure [Abstract]
Components of Inventories	The following table presents the components of inventories: December 31, December 31, 2019 2018 $ $ Work in process and finished goods 401 410 Raw materials 153 126 Operating and maintenance supplies 232 226 786 762

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
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) 2019 2018 $ $ Machinery and equipment 3 – 20 7,872 7,655 Buildings and improvements 10 – 40 1,060 1,043 Timberlands (1) 200 193 Assets under construction — 178 131 9,310 9,022 Less: Accumulated depreciation (6,743 ) (6,417 ) 2,567 2,605 (1) Amortization is calculated using the unit of production method.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Summary of Components of Lease Expense	The components of lease expense were as follows: Year ended December 31, 2019 $ Operating lease expense 30 Finance lease expense: Amortization of right-of-use assets 1 Interest on lease liabilities — Total finance lease expense 1
Summary of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases was as follows: Year ended December 31, 2019 $ Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 32 Operating cash flows from finance leases 1 Financing cash flows from finance leases 1 Right-of-use assets obtained in exchange for lease liabilities: Operating leases 34 Finance leases —
Summary of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases was as follows: December 31, 2019 $ Operating leases Operating leases right-of-use assets 81 Lease liabilities due within one year 28 Operating lease liabilities 69 97 Finance leases Property, plant and equipment 15 Accumulated depreciation (7 ) 8 Long-term debt due within one year 1 Long-term debt 9 10 Weighted-average remaining lease term Operating leases 4.9 years Finance leases 10 years Weighted-average discount rate Operating leases 4.6 % Finance leases 6.7 %
Summary of Maturities of Lease Liabilities	Maturities of lease liabilities at December 31, 2019 were as follows: Operating leases $ 2020 29 2021 24 2022 19 2023 14 2024 8 Thereafter 14 Total lease payments 108 Less: Imputed interest 11 Total lease liabilities 97

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2019
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) 2019 2018 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 – 40 380 (108 ) 272 384 (94 ) 290 Technology 7 – 20 8 (5 ) 3 8 (4 ) 4 Non-Compete 9 1 (1 ) — 1 (1 ) — License rights 12 29 (16 ) 13 28 (13 ) 15 421 (131 ) 290 424 (113 ) 311 Indefinite-lived intangible assets not subject to amortization Water rights 4 — 4 4 — 4 Trade names 235 — 235 238 — 238 License rights 6 — 6 6 — 6 Catalog rights 38 — 38 38 — 38 Total 704 (131 ) 573 710 (113 ) 597
Amortization Expense Related to Intangible Assets	Amortization expense for the next five years related to intangible assets is expected to be as follows: 2020 2021 2022 2023 2024 $ $ $ $ $ Amortization expense related to intangible assets 21 21 21 20 20

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 $ $ Pension asset - defined benefit pension plans (Note 7) 141 107 Investment tax credits receivable 5 5 Unamortized debt issuance costs 3 4 Deferred income tax assets (Note 10) 1 1 Investments and advances 5 6 Other 9 11 164 134

Closure and Restructuring Cos_2

Closure and Restructuring Costs and Liability (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs 16 5 21 Inventory write-down 4 2 6 Asset relocation and other costs 2 13 15 Closure and restructuring costs 22 20 42 Year ended December 31, 2018 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs — 3 3 Inventory write-down — 4 4 Other — 1 1 Closure and restructuring costs — 8 8 Year Ended December 31, 2017 Pulp and Paper Personal Care Total $ $ $ Severance and termination costs — 2 2 Closure and restructuring costs — 2 2
Activity in Closure and Restructuring Liability	The following table provides the activity in the closure and restructuring liability: December 31, December 31, 2019 2018 $ $ Balance at beginning of year 6 7 Additions 15 4 Payments (6 ) (5 ) Reversal (1 ) — Balance at end of year 14 6

Trade and Other Payables (Table

Trade and Other Payables (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 2018 $ $ Trade payables 406 404 Payroll-related accruals 118 173 Accrued interest 16 16 Payables on capital projects 30 21 Rebate accruals 58 64 Liability - pension and other post-retirement benefit plans (Note 7) 5 5 Liability - multiemployer plan withdrawal 2 2 Provision for environment and other asset retirement obligations (Note 22) 8 10 Closure and restructuring costs liability (Note 16) 14 6 Derivative financial instruments (Note 23) 11 21 Dividends payable (Note 21) 26 27 Stock-based compensation - liability awards (Note 23) 7 6 Other 4 2 705 757

Changes in Accumulated Other _2

Changes in Accumulated Other Comprehensive Loss by Component (Tables)	12 Months Ended
	Dec. 31, 2019
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 gains (losses) on Post-retirement Foreign currency cash flow hedges Pension items (2) benefit items (2) items Total $ $ $ $ $ Balance at December 31, 2017 8 (218 ) 6 (132 ) (336 ) Natural gas swap contracts 1 N/A N/A N/A 1 Currency options (12 ) N/A N/A N/A (12 ) Foreign exchange forward contracts (19 ) N/A N/A N/A (19 ) Net (loss) gain N/A (23 ) 6 N/A (17 ) Foreign currency items N/A N/A N/A (91 ) (91 ) Other comprehensive (loss) income before reclassifications (30 ) (23 ) 6 (91 ) (138 ) Amounts reclassified from Accumulated other comprehensive loss (2 ) 10 (1 ) — 7 Net current period other comprehensive (loss) income (32 ) (13 ) 5 (91 ) (131 ) Balance at December 31, 2018 (24 ) (231 ) 11 (223 ) (467 ) Natural gas swap contracts (10 ) N/A N/A N/A (10 ) Currency options 5 N/A N/A N/A 5 Foreign exchange forward contracts 16 N/A N/A N/A 16 Net gain N/A 1 1 N/A 2 Foreign currency items N/A N/A N/A 21 21 Other comprehensive income before reclassifications 11 1 1 21 34 Amounts reclassified from Accumulated other comprehensive loss 8 33 (1 ) — 40 Net current period other comprehensive income 19 34 — 21 74 Balance at December 31, 2019 (5 ) (197 ) 11 (202 ) (393 ) (1) All amounts are after tax. Amounts in parentheses indicate losses. (2) The projected 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 Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ Net derivative (losses) gains on cash flow hedge Natural gas swap contracts (1) (4 ) 2 — Currency options and forwards (1) (7 ) 1 14 Total before tax (11 ) 3 14 Tax benefit (expense) 3 (1 ) (5 ) Net of tax (8 ) 2 9 Amortization of defined benefit pension items Amortization of net actuarial loss (2) (3) (40 ) (8 ) (9 ) Amortization of prior year service cost (2) (5 ) (5 ) (5 ) Total before tax (45 ) (13 ) (14 ) Tax benefit 12 3 5 Net of tax (33 ) (10 ) (9 ) Amortization of other post-retirement benefit items Amortization of net actuarial gain (2) 1 1 — Amortization of prior year service credit (2) 1 — — Total before tax 2 1 — Tax expense (1 ) — — Net of tax 1 1 — ( 1 ) These amounts are included in Cost of sales in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). ( 2 ) 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). (3) Includes the non-cash pension settlement charge of $30 million recognized in the fourth quarter of 2019.

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Components of Long-Term Debt	Par December 31, December 31, Maturity Amount Currency 2019 2018 $ $ $ Unsecured notes 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 2023 80 US 80 — Securitization 2021 55 US 55 50 Finance lease obligations and other 2020 - 2032 11 11 944 859 Less: Unamortized debt issuance costs 5 5 Less: Due within one year 1 1 938 853
Principal Long-Term Debt Repayments, Including Finance Lease Obligations	Principal long-term debt repayments, including finance lease obligations, in each of the next five years will amount to: Long-term debt Finance leases and other $ $ 2020 — 1 2021 55 2 2022 300 2 2023 80 2 2024 — 2 Thereafter 500 6 935 15 Less: Amounts representing interest — 4 Total payments 935 11

Other Liabilities and Deferre_2

Other Liabilities and Deferred Credits (Tables)	12 Months Ended
	Dec. 31, 2019
Other Liabilities Disclosure [Abstract]
Components of Other Liabilities and Deferred Credits	The following table presents the components of other liabilities and deferred credits: . December 31, December 31, 2019 2018 $ $ Liability - other post-retirement benefit plans (Note 7) 58 57 Pension liability - defined benefit pension plans (Note 7) 105 88 Pension liability - multiemployer plan withdrawal 42 45 Long-term income taxes payable 9 9 Provision for environmental and asset retirement obligations (Note 22) 27 27 Stock-based compensation - liability awards (Note 23) 18 17 Derivative financial instruments (Note 23) 8 16 Other 8 16 275 275
Domtar's Asset Retirement Obligations	The following table reconciles Domtar’s asset retirement obligations: December 31, December 31, 2019 2018 $ $ Asset retirement obligations, beginning of year 12 15 Asset retirement obligation payments — (3 ) Accretion expense 1 1 Effect of foreign currency exchange rate change — (1 ) Asset retirement obligations, end of year 13 12

Shareholders' Equity (Tables)

Shareholders' Equity (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 and December 31, 2018, were as follows: December 31, December 31, 2019 2018 Number Number Common stock of shares $ of shares $ Balance at beginning of year 62,914,569 1 62,695,685 1 Shares issued Treasury stock (1) (6,033,659 ) — 218,884 — Balance at end of year 56,880,910 1 62,914,569 1 (1) During 2019, the Company repurchased 6,220,658, and issued 186,999 shares 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, 2019
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, 2019 2018 $ $ Balance at beginning of year 37 44 Additions and other changes 4 4 Environmental spending (7 ) (9 ) Effect of foreign currency exchange rate change 1 (2 ) Balance at end of year (1) 35 37 (1) At December 31, 2019, $8 million is shown in Trade and other payables (see Note 17) and $27 million is shown in Other liabilities and deferred credits (see Note 20).
Anticipated Undiscounted Payments	At December 31, 2019, anticipated undiscounted payments in each of the next five years are as follows: 2020 2021 2022 2023 2024 Thereafter Total $ $ $ $ $ $ $ Environmental provision and asset retirement obligations 8 2 1 2 6 61 80
Minimum Future Payments under Other Commercial Commitments	Minimum future payments under these other commercial commitments, determined at December 31, 2019, were as follows: 2020 2021 2022 2023 2024 Thereafter Total $ $ $ $ $ $ $ Other commercial commitments 117 16 9 6 5 2 155

Derivatives and Hedging Activ_2

Derivatives and Hedging Activities and Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2019
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, 2019 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 2020 11,165,000 $ 34 44% 2021 9,270,000 $ 27 36% 2022 9,270,000 $ 25 36% 2023 4,210,000 $ 12 16% (1) MMBtu: Millions of British thermal units
Currency Values under Significant Currency Positions Pursuant to Currency Derivatives Outstanding	The following table presents the currency values under significant currency positions pursuant to currency derivatives outstanding as of December 31, 2019 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 CAD/USD Pulp and Paper 2020 653 CAD 69% 1 USD = 1.2969 1 USD = 1.3186 CAD/USD Pulp and Paper 2021 335 CAD 35% 1 USD = 1.3201 1 USD = 1.3201
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, 2019 and December 31, 2018, 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: 2019 (Level 1) (Level 2) (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 4 — 4 — (a) Prepaid expenses Currency derivatives 4 — 4 — (a) Other assets Total Assets 8 — 8 — Liabilities derivatives Currency derivatives 2 — 2 — (a) Trade and other payables Natural gas swap contracts 9 — 9 — (a) Trade and other payables Natural gas swap contracts 8 — 8 — (a) Other liabilities and deferred credits Total Liabilities 19 — 19 — Other Instruments: Stock-based compensation - liability awards 7 7 — — Trade and other payables Stock-based compensation - liability awards 18 18 — — Other liabilities and deferred credits Long-term debt 1,030 — 1,030 — (b) Long-term debt Quoted prices in Significant Significant active markets for observable unobservable December 31, identical assets inputs inputs Fair Value of financial instruments at: 2018 (Level 1) (Level 2) (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 1 — 1 — (a) Prepaid expenses Natural gas swap contracts 1 — 1 — (a) Prepaid expenses Total Assets 2 — 2 — Liabilities derivatives Currency derivatives 19 — 19 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Currency derivatives 11 — 11 — (a) Other liabilities and deferred credits Natural gas swap contracts 5 — 5 — (a) Other liabilities and deferred credits Total Liabilities 37 — 37 — Other Instruments: Stock-based compensation - liability awards 6 6 — — Trade and other payables Stock-based compensation - liability awards 17 17 — — Other liabilities and deferred credits Long-term debt 858 — 858 — (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, 2019 and December 31, 2018. However, fair value disclosure is required. The carrying value of the Company’s long-term debt is $939 million and $854 million at December 31, 2019 and December 31, 2018, respectively.

Segment Disclosures (Tables)

Segment Disclosures (Tables)	12 Months Ended
	Dec. 31, 2019
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 2019 2018 2017 $ $ $ Sales Pulp and Paper 4,332 4,523 4,216 Personal Care 953 1,000 996 Total for reportable segments 5,285 5,523 5,212 Intersegment sales (65 ) (68 ) (64 ) Consolidated sales (1) 5,220 5,455 5,148 Sales by product group Communication papers 2,571 2,548 2,382 Specialty and packaging papers 637 710 651 Market pulp 1,059 1,197 1,119 Absorbent hygiene products 953 1,000 996 Consolidated sales (1) 5,220 5,455 5,148 Depreciation and amortization Pulp and Paper 228 238 254 Personal Care 65 70 67 Total for reportable segments 293 308 321 Impairment of long-lived assets - Pulp and Paper 32 — — Impairment of long-lived assets - Personal Care 26 7 578 Consolidated depreciation and amortization and impairment of long-lived assets 351 315 899 Operating income (loss) Pulp and Paper 225 438 237 Personal Care (15 ) (5 ) (527 ) Corporate (47 ) (47 ) (38 ) Consolidated operating income (loss) 163 386 (328 ) Interest expense, net 52 62 66 Non-service components of net periodic benefit cost 23 (18 ) (11 ) Earnings (loss) before income taxes and equity loss 88 342 (383 ) Income tax expense (benefit) 2 57 (125 ) Equity loss, net of taxes 2 2 — Net earnings (loss) 84 283 (258 ) (1) In 2019 and 2018, Staples, one of the Company’s largest customers in the Pulp and Paper segment, represented approximately 11% (2018 – 10%) of the total sales.
Consolidated Assets	December 31, December 31, 2019 2018 $ $ Segment assets Pulp and Paper 3,507 3,475 Personal Care 1,258 1,331 Total for reportable segments 4,765 4,806 Corporate 138 119 Consolidated assets 4,903 4,925
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, 2019 2018 2017 $ $ $ Additions to property, plant and equipment Pulp and Paper 220 164 128 Personal Care 41 37 48 Total for reportable segments 261 201 176 Corporate 3 2 4 Consolidated additions to property, plant and equipment 264 203 180 Add: Change in payables on capital projects (9 ) (8 ) 2 Consolidated additions to property, plant and equipment per Consolidated Statements of Cash Flows 255 195 182
Long-Lived Assets	December 31, December 31, 2019 2018 $ $ Long-lived assets United States 2,004 2,056 Canada 691 604 Europe 526 542 3,221 3,202
Sales [Member]
Geographic Information on Sales	Year ended Year ended Year ended December 31, December 31, December 31, 2019 2018 2017 $ $ $ Geographic information Sales United States 3,717 3,669 3,486 Canada 419 480 474 Europe 583 682 610 Asia 370 489 444 Other foreign countries 131 135 134 5,220 5,455 5,148

Supplemental Guarantor Financ_2

Supplemental Guarantor Financial Information (Tables)	12 Months Ended
	Dec. 31, 2019
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Statement of Earnings (Loss) and Comprehensive Income (Loss)	CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE INCOME December 31, 2019 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,292 1,944 (1,016 ) 5,220 Operating expenses Cost of sales, excluding depreciation and amortization 1 3,650 1,590 (1,016 ) 4,225 Depreciation and amortization — 207 86 — 293 Selling, general and administrative 9 244 181 — 434 Impairment of long-lived assets — 58 — — 58 Closure and restructuring costs — 40 2 — 42 Other operating (income) loss, net — (3 ) 8 — 5 10 4,196 1,867 (1,016 ) 5,057 Operating (loss) income (10 ) 96 77 — 163 Interest expense (income), net 69 80 (97 ) — 52 Non-service components of net periodic benefit cost — 2 21 — 23 (Loss) earnings before income taxes and equity loss (79 ) 14 153 — 88 Income tax (benefit) expense (17 ) (12 ) 31 — 2 Equity loss, net of taxes — 1 1 — 2 Share in earnings of equity accounted investees 146 121 — (267 ) — Net earnings 84 146 121 (267 ) 84 Other comprehensive income 74 81 49 (130 ) 74 Comprehensive income 158 227 170 (397 ) 158 CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Year ended AND COMPREHENSIVE INCOME December 31, 2018 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 4,411 2,226 (1,182 ) 5,455 Operating expenses Cost of sales, excluding depreciation and amortization — 3,782 1,703 (1,182 ) 4,303 Depreciation and amortization — 216 92 — 308 Selling, general and administrative 11 108 324 — 443 Impairment of long-lived assets — 7 — — 7 Closure and restructuring costs — 6 2 — 8 Other operating (income) loss, net — (1 ) 1 — — 11 4,118 2,122 (1,182 ) 5,069 Operating (loss) income (11 ) 293 104 — 386 Interest expense (income), net 62 91 (91 ) — 62 Non-service components of net periodic benefit cost — 1 (19 ) — (18 ) (Loss) earnings before income taxes and equity loss (73 ) 201 214 — 342 Income tax (benefit) expense (20 ) 30 47 — 57 Equity loss, net of taxes — 1 1 — 2 Share in earnings of equity accounted investees 336 166 — (502 ) — Net earnings 283 336 166 (502 ) 283 Other comprehensive loss (131 ) (133 ) (110 ) 243 (131 ) Comprehensive income 152 203 56 (259 ) 152 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 2,053 (1,148 ) 5,148 Operating expenses Cost of sales, excluding depreciation and amortization — 3,688 1,605 (1,148 ) 4,145 Depreciation and amortization — 233 88 — 321 Selling, general and administrative 9 142 293 — 444 Impairment of long-lived assets — 313 265 — 578 Closure and restructuring costs — 2 — — 2 Other operating loss (income), net — 1 (15 ) — (14 ) 9 4,379 2,236 (1,148 ) 5,476 Operating loss (9 ) (136 ) (183 ) — (328 ) Interest expense (income), net 63 86 (83 ) — 66 Non-service components of net periodic benefit cost — 1 (12 ) — (11 ) 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 Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2019 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 1 11 49 — 61 Receivables — 146 431 — 577 Inventories — 543 243 — 786 Prepaid expenses 5 17 11 — 33 Income and other taxes receivable 34 — 27 — 61 Intercompany accounts 538 547 237 (1,322 ) — Total current assets 578 1,264 998 (1,322 ) 1,518 Property, plant and equipment, net — 1,689 878 — 2,567 Operating lease right-of-use assets — 63 18 — 81 Intangible assets, net — 245 328 — 573 Investments in affiliates 3,627 2,493 — (6,120 ) — Intercompany long-term advances 5 1 1,482 (1,488 ) — Other assets 14 30 131 (11 ) 164 Total assets 4,224 5,785 3,835 (8,941 ) 4,903 Liabilities and shareholders' equity Current liabilities Bank indebtedness — 9 — — 9 Trade and other payables 57 390 258 — 705 Intercompany accounts 344 299 679 (1,322 ) — Income and other taxes payable 1 12 10 — 23 Operating lease liabilities due within one year — 21 7 — 28 Long-term debt due within one year — — 1 — 1 Total current liabilities 402 731 955 (1,322 ) 766 Long-term debt 873 — 65 — 938 Operating lease liabilities — 58 11 — 69 Intercompany long-term loans 541 946 1 (1,488 ) — Deferred income taxes and other — 324 166 (11 ) 479 Other liabilities and deferred credits 32 99 144 — 275 Shareholders' equity 2,376 3,627 2,493 (6,120 ) 2,376 Total liabilities and shareholders' equity 4,224 5,785 3,835 (8,941 ) 4,903 CONDENSED CONSOLIDATING BALANCE SHEET December 31, 2018 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents — — 111 — 111 Receivables — 146 524 — 670 Inventories — 525 237 — 762 Prepaid expenses 6 12 6 — 24 Income and other taxes receivable 1 3 18 — 22 Intercompany accounts 498 392 35 (925 ) — Total current assets 505 1,078 931 (925 ) 1,589 Property, plant and equipment, net — 1,802 803 — 2,605 Intangible assets, net — 256 341 — 597 Investments in affiliates 3,645 2,611 — (6,256 ) — Intercompany long-term advances 5 1 1,569 (1,575 ) — Other assets 18 26 104 (14 ) 134 Total assets 4,173 5,774 3,748 (8,770 ) 4,925 Liabilities and shareholders' equity Current liabilities Trade and other payables 52 464 241 — 757 Intercompany accounts 125 264 536 (925 ) — Income and other taxes payable 1 12 12 — 25 Long-term debt due within one year — — 1 — 1 Total current liabilities 178 740 790 (925 ) 783 Long-term debt 793 — 60 — 853 Intercompany long-term loans 636 938 1 (1,575 ) — Deferred income taxes and other — 335 155 (14 ) 476 Other liabilities and deferred credits 28 116 131 — 275 Shareholders' equity 2,538 3,645 2,611 (6,256 ) 2,538 Total liabilities and shareholders' equity 4,173 5,774 3,748 (8,770 ) 4,925 The Company has revised the Receivables balance within the December 31, 2018 Guarantor Subsidiaries column (decreased) and Non-Guarantor Subsidiaries column (increased) by $198 million, respectively, as receivables from third parties for the Guarantor Subsidiaries were netted with intercompany receivables.
Condensed Consolidating Statement of Cash Flows	CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2019 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 84 146 121 (267 ) 84 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings 32 (93 ) 152 267 358 Cash flows provided from operating activities 116 53 273 — 442 Investing activities Additions to property, plant and equipment — (137 ) (118 ) — (255 ) Proceeds from disposals of property, plant and equipment — 1 — — 1 Cash flows used for investing activities — (136 ) (118 ) — (254 ) Financing activities Dividend payments (110 ) — — — (110 ) Stock repurchase (219 ) — — — (219 ) Net change in bank indebtedness — 9 — — 9 Change in revolving credit facility 80 — — — 80 Proceeds from receivables securitization facilities — — 205 — 205 Repayments of receivables securitization facilities — — (200 ) — (200 ) Repayments of long-term debt — — (1 ) — (1 ) Increase in long-term advances to related parties — — (220 ) 220 — Decrease in long-term advances to related parties 135 85 — (220 ) — Other (1 ) — — — (1 ) Cash flows (used for) provided from financing activities (115 ) 94 (216 ) — (237 ) Net increase (decrease) in cash and cash equivalents 1 11 (61 ) — (49 ) Impact of foreign exchange on cash — — (1 ) — (1 ) Cash and cash equivalents at beginning of year — — 111 — 111 Cash and cash equivalents at end of year 1 11 49 — 61 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Year ended December 31, 2018 Non- Guarantor Guarantor Consolidating Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 283 336 166 (502 ) 283 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (557 ) 434 (108 ) 502 271 Cash flows (used for) provided from operating activities (274 ) 770 58 — 554 Investing activities Additions to property, plant and equipment — (142 ) (53 ) — (195 ) Proceeds from disposals of property, plant and equipment — 1 4 — 5 Other — (2 ) (4 ) — (6 ) Cash flows used for investing activities — (143 ) (53 ) — (196 ) Financing activities Dividend payments (108 ) — — — (108 ) Proceeds from receivables securitization facilities — — 85 — 85 Repayments of receivables securitization facilities — — (60 ) — (60 ) Repayments of long-term debt — (300 ) (1 ) — (301 ) Increase in long-term advances to related parties — (341 ) (36 ) 377 — Decrease in long-term advances to related parties 377 — — (377 ) — Other 2 — — — 2 Cash flows provided from (used for) financing activities 271 (641 ) (12 ) — (382 ) Net decrease in cash and cash equivalents (3 ) (14 ) (7 ) — (24 ) Impact of foreign exchange on cash — — (4 ) — (4 ) Cash and cash equivalents at beginning of year 3 14 122 — 139 Cash and cash equivalents at end of year — — 111 — 111 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 provided 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 and sale of business — — 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

Interim Financial Results (Tabl

Interim Financial Results (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of Interim Financial Results	2019 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,376 $ 1,317 $ 1,283 $ 1,244 $ 5,220 Operating income (loss) 115 (a) 34 (b) 29 (c) (15 ) (d) 163 Earnings (loss) before income taxes and equity loss 105 23 19 (59 ) (e) 88 Net earnings (loss) 80 18 20 (34 ) 84 Basic net earnings (loss) per common share 1.27 0.29 0.33 (0.59 ) 1.37 Diluted net earnings (loss) per common share 1.27 0.28 0.32 (0.59 ) 1.37 2018 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Sales $ 1,345 $ 1,353 $ 1,367 $ 1,390 $ 5,455 Operating income 77 (f) 62 (g) 114 133 (i) 386 Earnings before income taxes and equity loss 65 51 103 123 342 Net earnings 54 43 99 (h) 87 (j) 283 Basic net earnings per common share 0.86 0.68 1.57 1.38 4.50 Diluted net earnings per common share 0.86 0.68 1.57 1.38 4.48 (a) The operating income for the first Quarter of 2019 included closure and restructuring costs of $4 million and impairment of long-lived assets of $10 million, both related to our Personal Care segment. (b) The operating income for the second Quarter of 2019 included closure and restructuring costs of $8 million and impairment of long-lived assets of $15 million, both related to our Personal Care segment. (c) The operating income for the third Quarter of 2019 included closure and restructuring costs of $5 million and impairment of long-lived assets of $32 million, both related to our Pulp and Paper segment. The Company also recorded closure and restructuring costs of $6 million and impairment of long-lived assets of $1 million, both related to our Personal Care segment. (d) The operating loss for the fourth Quarter of 2019 included closure and restructuring costs of $17 million related to our Pulp and Paper segment. The Company also recorded closure and restructuring costs of $2 million related to our Personal Care segment. (e) The loss before income taxes and equity loss for the fourth Quarter of 2019 included a pension settlement loss of $30 million related to our Pulp and Paper segment. (f) The operating income for the first Quarter of 2018 included a gain on disposal of property, plant and equipment of $1 million related to our Pulp and Paper segment. The Company also recorded a litigation settlement of $2 million related to our Corporate segment. (g) The operating income for the second Quarter of 2018 included a gain on disposal of property, plant and equipment of $3 million related to our Pulp and Paper segment. (h) The net earnings for the third Quarter of 2018 included a tax benefit of $7 million related to the U.S. Tax Reform. (i) The operating income for the fourth Quarter of 2018 included closure and restructuring costs of $8 million and impairment of long-lived assets of $7 million, both related to our Personal Care segment. (j) The net earnings for the fourth Quarter of 2018 included a tax expense of $10 million related to the U.S. Tax Reform.

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Summary Of Significant Accounting Policies [Line Items]
Accumulated translation adjustment accounts	$ (202,000,000)	$ (223,000,000)
LIFO inventories	242,000,000	227,000,000
Excess amount of inventory if valued under FIFO instead of LIFO	$ 69,000,000	$ 61,000,000
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)	12 years
Amortization of cumulative net actuarial gains and losses, excess percentage greater of projected benefit obligation and market value of assets	10.00%
Omnibus Plan [Member]
Summary Of Significant Accounting Policies [Line Items]
Shares reserved for issuance in connection with stock awards grants	1,112,295
Pension 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 projected benefit obligation and market value of 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 Accoun_5

Summary of Significant Accounting Policies - Amortization Period of Finite Lived Assets (Detail)	12 Months Ended
	Dec. 31, 2019
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

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements - Additional Information (Detail) - USD ($)	Jan. 01, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Statutory income tax rate		21.00%	21.00%	35.00%
ASU 2016-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cumulative-effect adjustments to retained earnings	$ 0

Acquisition of Business - Addit

Acquisition of Business - Additional Information (Detail) $ in Millions	Oct. 01, 2016USD ($)RetailEmployees	Dec. 31, 2017USD ($)	Dec. 31, 2019	Dec. 31, 2017USD ($)
Business Acquisition [Line Items]
Purchase price				$ 8
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
Business acquisition final earn out payment		$ 8
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

Acquisition of Business - Fair

Acquisition of Business - Fair Value of Assets Acquired - Home Delivery Incontinent Supplies Co (Detail) - Home Delivery Incontinent Supplies Co. [Member] $ in Millions	Oct. 01, 2016USD ($)
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
Customer Relationships [Member]
Intangible assets
Intangible assets	21
Trade Names [Member]
Intangible assets
Intangible assets	$ 13

Acquisition of Business - Fai_2

Acquisition of Business - 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 Long-Lived Asse_2

Impairment of Long-Lived Assets - Additional Information (Detail) $ in Millions	Oct. 03, 2019MachineTt	Sep. 27, 2019MachineEmployeeT	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Oct. 01, 2017USD ($)
Goodwill And Property Plant And Equipment Impairment [Line Items]
Goodwill impairment test date			October 1
Impairment of goodwill					$ 578
Personal Care [Member]
Goodwill And Property Plant And Equipment Impairment [Line Items]
Goodwill						$ 578
Impairment of goodwill					$ 578
Waco, Texas Facility [Member] | Personal Care [Member]
Goodwill And Property Plant And Equipment Impairment [Line Items]
Accelerated depreciation and impairment of operating lease right-of-use assets			$ 26
Accelerated depreciation				$ 7
Ashdown, Arkansas Mill and Port Huron, Michigan Mill [Member]
Goodwill And Property Plant And Equipment Impairment [Line Items]
Accelerated depreciation			$ 32
Number of closed paper machines | Machine		2
Reduction of annual uncoated freesheet paper capacity | T		204,000
Expected workforce reduction | Employee		100
Ashdown, Arkansas Mill [Member]
Goodwill And Property Plant And Equipment Impairment [Line Items]
Number of operating paper machine | Machine	1
Annual production capacity of operating paper machine | T	200,000
Incremental production of air-dried metric ton of softwood and fluff pulp | t	70,000
Port Huron, Michigan Mill [Member]
Goodwill And Property Plant And Equipment Impairment [Line Items]
Number of operating paper machine | Machine		3
Annual production capacity of operating paper machine | T		95,000

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Outstanding Awards (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Performance Share Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Beginning balance, Number of units	722,458	622,468	517,281
Granted, Number of units	192,261	238,537	256,078
Forfeited, Number of units	(24,980)	(36,932)	(24,581)
Cancelled, Number of units	(41,399)		(75,710)
Issued, Number of units		52,563
Settled, Number of units	(222,019)	(154,178)	(50,600)
Ending balance, Number of units	626,321	722,458	622,468
Beginning balance, Weighted average grant date fair value	$ 37.82	$ 37.78	$ 38.98
Granted, Weighted average grant date fair value	61.46	41.39	39.04
Forfeited, Weighted average grant date fair value	45.54	38.09	37.59
Cancelled, Weighted average grant date fair value	57.09		38.78
Issued, Weighted average grant date fair value		41.05
Settled, Weighted average grant date fair value	32.39	44.22	54.95
Ending balance, Weighted average grant date fair value	$ 45.42	$ 37.82	$ 37.78
Restricted Stock Unit [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Number of units	156,417	157,502	182,937
Beginning balance, Weighted average grant date fair value	$ 39.16	$ 38.56	$ 40.90
Granted, Weighted average grant date fair value	51.07	44.04	39.83
Forfeited, Weighted average grant date fair value	42.86	39.91	37.97
Ending balance, Weighted average grant date fair value	$ 45.20	$ 39.16	$ 38.56
Beginning balance, Number of units	455,591	460,663	418,670
Forfeited, Number of units	(21,203)	(27,251)	(19,194)
Vested/Settled, Number of units	(174,353)	(135,323)	(121,750)
Ending balance, Number of units	416,452	455,591	460,663
Vested/Settled, Weighted average grant date fair value	$ 34.96	$ 42.54	$ 48.72
Deferred Share Units [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Number of units	35,596	31,691	36,215
Granted, Weighted average grant date fair value	$ 41.32	$ 44.64	$ 40.68
Settled, Weighted average grant date fair value	$ 43.90	$ 40.95	$ 32.27
Beginning balance, Number of units	294,173	272,234	321,074
Settled, Number of units	(12,606)	(9,752)	(85,055)
Ending balance, Number of units	317,163	294,173	272,234
Beginning balance, Weighted average grant date fair value	$ 30.79	$ 29.55	$ 29.01
Ending balance, Weighted average grant date fair value	$ 31.45	$ 30.79	$ 29.55

Stock-Based Compensation - Assu

Stock-Based Compensation - Assumptions Used in Calculating Fair Value of Options Granted (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Black-Scholes Based Option Pricing Model [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield		3.27%	3.48%
Expected volatility		29.00%	28.00%
Risk-free interest rate		2.62%	1.86%
Expected life		4 years 6 months	4 years 6 months
Strike price		$ 43.66	$ 39.81
Monte Carlo Simulation [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	4.707%	3.80%	4.13%
Monte Carlo Simulation [Member] | One Year [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected volatility	29.00%	22.00%	28.00%
Monte Carlo Simulation [Member] | Three Years [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected volatility	28.00%	26.00%	28.00%
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%
Monte Carlo Simulation [Member] | December 31, 2018 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate		2.233%	1.606%
Monte Carlo Simulation [Member] | December 31, 2019 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	2.849%	2.461%	1.751%
Monte Carlo Simulation [Member] | December 31, 2020 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	2.646%	2.607%
Monte Carlo Simulation [Member] | December 31, 2021 [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Risk-free interest rate	2.561%

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate intrinsic value, Options exercised	$ 1,000,000	$ 1,000,000	$ 0
Aggregate intrinsic value, Options outstanding	0
Aggregate intrinsic value, Options exercisable	$ 0
Closing stock price	$ 38.24	$ 35.13	$ 49.52
Stock-based compensation expense recognized	$ 22,000,000	$ 10,000,000	$ 20,000,000
Compensation costs not yet recognized	$ 16,000,000	17,000,000	20,000,000
Compensation costs not yet recognized, period of recognition	14 months
Aggregate value of liability awards settled	$ 12,000,000	8,000,000	$ 7,000,000
Total fair value of equity awards settled	11,000,000	6,000,000
Fair value of equity awards at grant date	$ 6,000,000	$ 7,000,000
Performance Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected to be settled in shares	316,468
Expected to be settled in cash	309,853
Restricted Stock Unit [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Expected to be settled in shares	187,322
Expected to be settled in cash	229,130
Vesting period (in years)	3 years
Granted, Weighted average grant date fair value	$ 51.07	$ 44.04	$ 39.83
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	$ 41.32	$ 44.64	$ 40.68
Non-Qualified Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Stock options granted	0
Granted, Weighted average grant date fair value		$ 8.65	$ 7.05
Non-Qualified 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

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Outstanding Awards, Options (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Aggregate intrinsic value, Exercised	$ 1,000,000	$ 1,000,000	$ 0
Aggregate intrinsic value Outstanding, Ending	0
Aggregate intrinsic value, Exercisable	$ 0
Stock Options [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of options Outstanding, Beginning	513,652	563,065	522,227
Number of options, Granted		104,086	106,268
Number of options, Exercised	(88,682)	(147,397)	(65,430)
Number of options, Forfeited/expired	(3,616)	(6,102)
Number of options Outstanding Ending	421,354	513,652	563,065	522,227
Number of options, Exercisable	316,530	303,055	359,960
Weighted average exercise price Outstanding, Beginning Balance	$ 45.68	$ 44.46	$ 44.39
Weighted average exercise price, Granted		43.66	39.81
Weighted average exercise price, Exercised	39.46	39.42	36.33
Weighted average exercise Price, Forfeited/expired	53.13	50.05
Weighted average exercise price Outstanding, Ending Balance	46.92	45.68	44.46	$ 44.39
Weighted average exercise price, Exercisable	$ 48.44	$ 49.15	$ 48.02
Weighted average remaining life (in years), Outstanding	2 years 6 months	3 years 7 months 6 days	4 years 1 month 6 days	4 years 6 months
Weighted average remaining life (in years), Granted		6 years 2 months 12 days	6 years 2 months 12 days
Weighted average remaining life (in years), Options exercisable	1 year 9 months 18 days	2 years 3 months 18 days	3 years 2 months 12 days
Aggregate intrinsic value Outstanding, Beginning	$ 100,000	$ 3,600,000	$ 700,000
Aggregate intrinsic value Outstanding, Ending	100,000	$ 100,000	3,600,000	$ 700,000
Aggregate intrinsic value, Exercisable	$ 100,000		$ 1,300,000

Earnings (Loss) Per Common Sh_3

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, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Net earnings (loss)	$ (34)	$ 20	$ 18	$ 80	$ 87	$ 99	$ 43	$ 54	$ 84	$ 283	$ (258)
Weighted average number of common shares outstanding (millions)									61.2	62.9	62.7
Effect of dilutive securities (millions)									0.2	0.2
Weighted average number of diluted common shares outstanding (millions)									61.4	63.1	62.7
Basic net earnings (loss) per common share (in dollars)	$ (0.59)	$ 0.33	$ 0.29	$ 1.27	$ 1.38	$ 1.57	$ 0.68	$ 0.86	$ 1.37	$ 4.50	$ (4.11)
Diluted net earnings (loss) per common share (in dollars)	$ (0.59)	$ 0.32	$ 0.28	$ 1.27	$ 1.38	$ 1.57	$ 0.68	$ 0.86	$ 1.37	$ 4.48	$ (4.11)

Earnings (Loss) Per Common Sh_4

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, 2019	Dec. 31, 2018	Dec. 31, 2017
Stock Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Options to purchase common shares	324,413	227,221	312,893

Pension Plans and Other Post-_3

Pension Plans and Other Post-Retirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	Jan. 01, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Pension expense		$ 42	$ 50	$ 39
Projected benefit obligation		846	731
Fair value of defined benefit plan assets with an projected benefit obligation in excess of fair value of plan assets		$ 742	$ 643
Expected return on plan assets, percentage		5.20%	5.20%
Weighted-average annual rate increase in per capita cost of covered health care benefits assumed		3.40%
Subsequent Event [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Expected return on plan assets, percentage	4.80%
United States Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Discount rate		4.20%
Minimum number of years from issuance of private placement bonds		2 years
Pension Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Expected minimum contribution in 2020		$ 11
Plan contributions		18	$ 57	$ 47
Loss (gain) to be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2020		$ 10
Discount rate		3.10%	3.80%	3.50%
Expected return on plan assets, percentage		5.20%	5.20%	5.30%
Pension Plans [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Fair value of plan assets increase (decrease)			$ (45)
Defined Benefit Plan, Plan Assets, Fair Value by Hierarchy and NAV [Extensible List]			ufs:CashAndShortTermInvestmentsMember
Pension Plans [Member] | Significant Observable Inputs (Level 2) [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Fair value of plan assets increase (decrease)			$ 45
Defined Benefit Plan, Plan Assets, Fair Value by Hierarchy and NAV [Extensible List]			ufs:CashAndShortTermInvestmentsMember
Other Post-Retirement Benefit Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Expected minimum contribution in 2020		$ 4
Plan contributions		4	$ 4	$ 3
Loss (gain) to be amortized from accumulated other comprehensive loss into net periodic benefit cost in 2020		$ (2)
Discount rate		3.10%	3.80%	3.50%
Supplemental Nonqualified Unfunded Retirement Plan [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Accrued benefit obligation		$ 55	$ 49

Pension Plans and Other Post-_4

Pension Plans and Other Post-Retirement Benefit Plans - Change in Projected Benefit Obligation (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation at beginning of year	$ 1,569	$ 1,764
Service cost for the year	29	34	$ 30
Interest expense	57	53	52
Plan participants' contributions	6	6
Actuarial loss (gain)	171	(80)
Benefits paid	(96)	(101)
Direct benefit payments	(4)	(3)
Settlement (1)	(348)
Effect of foreign currency exchange rate change	55	(104)
Projected benefit obligation at end of year	1,439	1,569	1,764
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation at beginning of year	62	76
Service cost for the year	1	1	2
Interest expense	2	2	4
Actuarial loss (gain)	(1)	(8)
Direct benefit payments	(4)	(4)
Effect of foreign currency exchange rate change	3	(5)
Projected benefit obligation at end of year	$ 63	$ 62	$ 76

Pension Plans and Other Post-_5

Pension Plans and Other Post-Retirement Benefit Plans - Change in Fair Value of Assets (Detail) - Pension Plans [Member] - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	$ 1,588	$ 1,765
Actual return on plan assets	253	(27)
Employer contributions	18	57	$ 47
Plan participants' contributions	6	6
Benefits paid	(100)	(104)
Settlement	(348)
Effect of foreign currency exchange rate change	58	(109)
Fair value of assets at end of year	$ 1,475	$ 1,588	$ 1,765

Pension Plans and Other Post-_6

Pension Plans and Other Post-Retirement Benefit Plans - Change in Fair Value of Assets (Parenthetical) (Detail) $ in Millions, $ in Millions	Dec. 05, 2019USD ($)Employee	Dec. 05, 2019CAD ($)Employee	Nov. 26, 2019USD ($)	Nov. 26, 2019CAD ($)	Dec. 31, 2019USD ($)
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Number of retirees | Employee	1,265	1,265
Non-cash pension settlement charge | $					$ 30
Buy-out Contracts [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Annuity buy-out contracts and transfer amount			$ 272	$ 360
Buy-in Annuity Contracts to Buy-Out Annuity Contracts [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Annuity buy-out contracts and transfer amount	$ 76	$ 101

Pension Plans and Other Post-_7

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, 2019	Dec. 31, 2018
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%	2.00%
Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	49.00%
Target allocation on equity, percentage of plan assets, range maximum	58.00%
Fixed income and Equity, Percentage of plan assets	53.00%	52.00%
Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets	1.00%
Fixed income and Equity, Percentage of plan assets	1.00%	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	9.00%
Target allocation on equity, percentage of plan assets, range maximum	19.00%
Fixed income and Equity, Percentage of plan assets	15.00%	13.00%
International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Target allocation on equity, percentage of plan assets, range minimum	18.00%
Target allocation on equity, percentage of plan assets, range maximum	29.00%
Fixed income and Equity, Percentage of plan assets	23.00%	22.00%

Pension Plans and Other Post-_8

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, 2019	Dec. 31, 2018
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	71.00%
European Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets	1.00%
United States Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets	28.00%

Pension Plans and Other Post-_9

Pension Plans and Other Post-Retirement Benefit Plans - Funded Status of Plans (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation at end of year	$ (1,439)	$ (1,569)	$ (1,764)
Fair value of assets at end of year	1,475	1,588	1,765
Funded status	36	19
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation at end of year	(63)	(62)	$ (76)
Funded status	$ (63)	$ (62)

Pension Plans and Other Post_10

Pension Plans and Other Post-Retirement Benefit Plans - Amount Recognized in Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Other assets (Note 15)	$ 141	$ 107
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Other liabilities and deferred credits (Note 20)	(105)	(88)
Other assets (Note 15)	141	107
Net amount recognized in the Consolidated Balance Sheets	36	19
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Trade and other payables (Note 17)	(5)	(5)
Other liabilities and deferred credits (Note 20)	(58)	(57)
Net amount recognized in the Consolidated Balance Sheets	$ (63)	$ (62)

Pension Plans and Other Post_11

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, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (cost) credit			$ (1)
Amortization of prior year service cost (credit)	$ 5	$ 5	5
Net gain (loss)	3	(31)	(10)
Amortization of net actuarial loss (gain)	40	8	9
Net amount recognized in other comprehensive income (loss) (pre-tax)	48	(18)	3
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Prior service (cost) credit			5
Amortization of prior year service cost (credit)	(1)
Net gain (loss)	1	8	17
Amortization of net actuarial loss (gain)	(1)	(1)
Net amount recognized in other comprehensive income (loss) (pre-tax)	$ (1)	$ 7	$ 22

Pension Plans and Other Post_12

Pension Plans and Other Post-Retirement Benefit Plans - Pre-Tax Amounts Included in Other Comprehensive Income (Loss) (Parenthetical) (Detail) $ in Millions	3 Months Ended
	Dec. 31, 2019USD ($)
Compensation And Retirement Disclosure [Abstract]
Non-cash pension settlement charge	$ 30

Pension Plans and Other Post_13

Pension Plans and Other Post-Retirement Benefit Plans - Components of Net Periodic Benefit Cost for Pension Plans and Other Post-Retirement Benefit Plans (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Settlement loss	$ (30)
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost for the year		$ 29	$ 34	$ 30
Interest expense		57	53	52
Expected return on plan assets		(79)	(85)	(81)
Amortization of net actuarial loss (gain)		10	8	9
Settlement loss		30
Amortization of prior year service cost (credit)		5	5	5
Net periodic benefit cost		52	15	15
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost for the year		1	1	2
Interest expense		2	2	4
Amortization of net actuarial loss (gain)		(1)	(1)
Amortization of prior year service cost (credit)		(1)
Net periodic benefit cost		$ 1	$ 2	$ 6

Pension Plans and Other Post_14

Pension Plans and Other Post-Retirement Benefit Plans - Key Assumptions to Measure Projected Benefit Obligation and Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Net periodic benefit cost, Expected long-term rate of return on plan assets	5.20%	5.20%
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation, Discount rate	3.10%	3.80%	3.50%
Accrued benefit obligation, Rate of compensation increase	2.70%	2.70%	2.70%
Net periodic benefit cost, Discount rate	3.80%	3.50%	3.90%
Net periodic benefit cost, Rate of compensation increase	2.60%	2.80%	2.80%
Net periodic benefit cost, Expected long-term rate of return on plan assets	5.20%	5.20%	5.30%
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation, Discount rate	3.10%	3.80%	3.50%
Accrued benefit obligation, Rate of compensation increase	2.80%	2.80%	2.80%
Net periodic benefit cost, Discount rate	3.70%	3.50%	3.80%
Net periodic benefit cost, Rate of compensation increase	2.70%	2.70%	2.80%

Pension Plans and Other Post_15

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, 2019USD ($)
Compensation And Retirement Disclosure [Abstract]
Impact on accrued benefit obligation, Increase of 1%	$ 3
Impact on accrued benefit obligation, Decrease of 1%	$ (3)

Pension Plans and Other Post_16

Pension Plans and Other Post-Retirement Benefit Plans - Fair Value of Plan Asset by Assets Category (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Insurance Contracts [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	$ 10	$ 84	$ 94
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1,475	1,588	$ 1,765
Pension Plans [Member] | Quoted Prices in Active Markets for Identical Assets (Level 1) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1,012	1,079
Pension Plans [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	453	425
Pension Plans [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	10	84
Pension Plans [Member] | Cash and Short-term Investments [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	66	68
Pension Plans [Member] | 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	24	23
Pension Plans [Member] | Cash and Short-term Investments [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	42	45
Pension Plans [Member] | Canadian Provincial Government Bonds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	454	493
Pension Plans [Member] | 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	453	492
Pension Plans [Member] | Canadian Provincial Government Bonds [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	1	1
Pension Plans [Member] | Canadian Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	119	123
Pension Plans [Member] | 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	91	100
Pension Plans [Member] | Canadian Corporate Debt Securities [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	28	23
Pension Plans [Member] | U.S. Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	21	37
Pension Plans [Member] | 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	21	37
Pension Plans [Member] | International Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	13	9
Pension Plans [Member] | 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	13	9
Pension Plans [Member] | Bond Fund [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	167	156
Pension Plans [Member] | Bond Fund [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	167	156
Pension Plans [Member] | Canadian Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	93	94
Pension Plans [Member] | 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	93	94
Pension Plans [Member] | U.S. Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	86	91
Pension Plans [Member] | 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	86	91
Pension Plans [Member] | International Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	231	233
Pension Plans [Member] | 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	231	233
Pension Plans [Member] | U.S. Stock Index Funds [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	215	200
Pension Plans [Member] | U.S. Stock Index Funds [Member] | Significant Observable Inputs (Level 2) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	215	200
Pension Plans [Member] | Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	10	84
Pension Plans [Member] | Insurance Contracts [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan assets	$ 10	$ 84

Pension Plans and Other Post_17

Pension Plans and Other Post-Retirement Benefit Plans - Fair Value of Plan Asset by Assets Category (Parenthetical) (Detail) - Pension Plans [Member] - Insurance Contracts [Member] $ in Millions	Dec. 31, 2018USD ($)
Annuity Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan by assets category	$ 75
Minimum Guarantee Rate [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of the plan by assets category	$ 9

Pension Plans and Other Post_18

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, 2019	Dec. 31, 2018
Insurance Contracts [Member]
Defined Benefit Plan Disclosure [Line Items]
Settlements	$ (83)	$ (5)
Return on plan assets	7	2
Effect of foreign currency exchange rate change	2	(7)
Insurance Contracts [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	84	94
Fair value of assets at end of year	10	84
Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Settlements		(1)
Other [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year		1
Insurance contracts and Other [Member]
Defined Benefit Plan Disclosure [Line Items]
Settlements	(83)	(6)
Return on plan assets	7	2
Effect of foreign currency exchange rate change	2	(7)
Insurance contracts and Other [Member] | Significant Unobservable Inputs (Level 3) [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair value of assets at beginning of year	84	95
Fair value of assets at end of year	$ 10	$ 84

Pension Plans and Other Post_19

Pension Plans and Other Post-Retirement Benefit Plans - Estimated Future Benefit Payments from Plans (Detail) $ in Millions	Dec. 31, 2019USD ($)
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
2020	$ 88
2021	87
2022	86
2023	87
2024	89
2025 – 2029	439
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
2020	4
2021	4
2022	4
2023	4
2024	4
2025 – 2029	$ 20

Other Operating Loss (Income)_3

Other Operating Loss (Income), Net - Components of Other Operating Loss (Income), Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Income And Expenses [Abstract]
Environmental provision	$ 4	$ 5	$ 3
Foreign exchange loss (gain)	3	(2)	1
Bad debt expense	2	2	1
Net gains on disposals of property, plant and equipment		(4)	(13)
Reversal of contingent consideration			(2)
Other	(4)	$ (1)	(4)
Other operating loss (income), net	$ 5		$ (14)

Interest Expense, Net - Compone

Interest Expense, Net - Components of Interest Expense, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Banking And Thrift Interest [Abstract]
Interest on long-term debt	$ 45	$ 56	$ 59
Interest on receivables securitization	2	1	2
Interest on withdrawal liabilities for multiemployer plans	3	2	3
Amortization of debt issuance costs and other	2	3	2
Interest expense, net	$ 52	$ 62	$ 66

Interest Expense, Net - Compo_2

Interest Expense, Net - Components of Interest Expense, Net (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Banking And Thrift Interest [Abstract]
Capitalized interest expense	$ 3	$ 1	$ 1

Income Taxes - Components of Ea

Income Taxes - Components of Earnings (Loss) Before Income Taxes (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S. earnings (loss)									$ 32	$ 216	$ (209)
Foreign earnings (loss)									56	126	(174)
Earnings (loss) before income taxes	$ (59)	$ 19	$ 23	$ 105	$ 123	$ 103	$ 51	$ 65	$ 88	$ 342	$ (383)

Income Taxes - Provisions for I

Income Taxes - Provisions for Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S. Federal and State, Current	$ 11	$ 32	$ 73
U.S. Federal and State, Deferred	(15)	(6)	(208)
Foreign, Current	7	12	9
Foreign, Deferred	(1)	19	1
Income tax expense (benefit)	$ 2	$ 57	$ (125)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	Dec. 22, 2017	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2020	Dec. 31, 2016
Income Taxes [Line Items]
Statutory income tax rate				21.00%	21.00%	35.00%
Tax credit recorded for research and experimentation				$ 20,000,000	$ 19,000,000	$ 24,000,000
Deferred state tax benefit				4,000,000
Valuation allowance on deferred tax assets				5,000,000	(8,000,000)	3,000,000
Deferred tax liability		$ 444,000,000		450,000,000	444,000,000
Deferred taxes on foreign earnings				2,000,000	10,000,000
Net operating loss cancellation					9,000,000
Reversal of valuation allowance on net operating losses					9,000,000
Net tax benefit (expense) related to U.S. tax reform	$ 140,000,000	(10,000,000)	$ 7,000,000		13,000,000
Provisional tax benefit recognized	186,000,000					186,000,000
Deemed mandatory repatriation tax	$ 46,000,000				(7,000,000)	$ 46,000,000
Revaluation of net deferred tax liabilities					6,000,000
Additional tax benefits related to U.S. tax reform					3,000,000
Number of years elect to pay tax						8 years
Goodwill impairment						$ 578,000,000
Tax benefit impacted the effective tax rate of tax benefit						200,000,000
Tax benefit from other changes in law						2,000,000
Operating loss Carryforwards				0
Valuation allowance		16,000,000		21,000,000	16,000,000
Foreign loss carryforwards for valuation allowance				10,000,000
Impacted tax expenses				5,000,000	(8,000,000)	3,000,000
Gross unrecognized tax benefits		32,000,000		29,000,000	32,000,000	37,000,000		$ 43,000,000
Accrued interest on uncertain tax positions				1,000,000	1,000,000	$ 1,000,000
Scenario Forecast [Member]
Income Taxes [Line Items]
Gross unrecognized tax benefits							$ 6,000,000
Operating Losses [Member]
Income Taxes [Line Items]
Additional valuation allowance					1,000,000
State Credits [Member]
Income Taxes [Line Items]
Valuation allowance				11,000,000
Foreign and State [Member]
Income Taxes [Line Items]
Deferred tax liability		$ 10,000,000		12,000,000	$ 10,000,000
Deduction Limitations [Member]
Income Taxes [Line Items]
Operating loss Carryforwards				$ 195,000,000

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Income Tax Expense (Benefit) to U.S. Federal Statutory Income Tax (Detail) - USD ($) $ in Millions	Dec. 22, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S. federal statutory income tax		$ 18	$ 72	$ (134)
State and local income taxes, net of federal income tax benefit		3	8	2
Foreign income tax rate differential		(2)	1	(16)
Tax credits and special deductions		(20)	(19)	(24)
Goodwill impairment				200
Tax rate changes		(4)	(9)	(188)
Deemed mandatory repatriation tax	$ 46		(7)	46
Uncertain tax positions		(3)	(4)	(6)
U.S. manufacturing deduction				(4)
Deferred taxes on foreign earnings		2	10
Net operating loss cancellation			9
Valuation allowance on deferred tax assets		5	(8)	3
Nondeductible expenses		3
Other			4	(4)
Income tax expense (benefit)		$ 2	$ 57	$ (125)

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Accounting provisions	$ 31	$ 38
Net operating loss carryforwards and other deductions	38	36
Pension and other employee future benefit plans	17	22
Inventory	13	10
Tax credits	24	21
Gross deferred tax assets	123	127
Valuation allowance	(21)	(16)
Net deferred tax assets	102	111
Property, plant and equipment	(416)	(422)
Intangible assets	(117)	(122)
Other	(18)	(10)
Total deferred tax liabilities	(551)	(554)
Net deferred tax liabilities	(449)	(443)
Other assets (Note 15)	1	1
Deferred income taxes and other	(450)	(444)
Total	$ (449)	$ (443)

Income Taxes - Gross Unrecogniz

Income Taxes - Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Balance at beginning of year	$ 32	$ 37	$ 43
Additions based on tax positions related to current year	3	3	3
Additions for tax positions of prior years	2	4	4
Reductions related to settlements with taxing authorities			(1)
Expirations of statutes of limitations	(9)	(12)	(13)
Interest	1	1	1
Foreign exchange impact		(1)
Balance at end of year	$ 29	$ 32	$ 37

Inventories - Components of Inv

Inventories - Components of Inventories (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Inventory Disclosure [Abstract]
Work in process and finished goods	$ 401	$ 410
Raw materials	153	126
Operating and maintenance supplies	232	226
Total inventories	$ 786	$ 762

Property, Plant and Equipment -

Property, Plant and Equipment - Components of Property, Plant and Equipment (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018
Property Plant And Equipment [Line Items]
Machinery and equipment		$ 7,872	$ 7,655
Buildings and improvements		1,060	1,043
Timberlands	[1]	200	193
Assets under construction		178	131
Property, plant and equipment, gross		9,310	9,022
Less: Accumulated depreciation		(6,743)	(6,417)
Net property, plant and equipment		$ 2,567	$ 2,605
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 Equipment_2

Property, Plant and Equipment - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property Plant And Equipment [Abstract]
Depreciation expense related to property, plant and equipment	$ 274	$ 289	$ 302

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Lessee Lease Description [Line Items]
Leases, terminable lease term	1 year
Impairment of operating lease right-of-use assets	$ 9
Operating lease expense	$ 30	$ 29	$ 31
Minimum [Member]
Lessee Lease Description [Line Items]
Leases, remaining lease term	1 year
Maximum [Member]
Lessee Lease Description [Line Items]
Leases, remaining lease term	14 years
Leases, extendable lease term	10 years

Leases - Summary of Components

Leases - Summary of Components of Lease Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Leases [Abstract]
Operating lease expense	$ 30	$ 29	$ 31
Finance lease expense:
Amortization of right-of-use assets	1
Total finance lease expense	$ 1

Leases - Summary of Supplementa

Leases - Summary of Supplemental Cash Flow Information Related To Leases (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 32
Operating cash flows from finance leases	1
Financing cash flows from finance leases	1
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$ 34

Leases - Summary of Supplemen_2

Leases - Summary of Supplemental Balance Sheet Information Related to Leases (Detail) $ in Millions	Dec. 31, 2019USD ($)
Operating leases
Operating leases right-of-use assets	$ 81
Lease liabilities due within one year	28
Operating lease liabilities	69
Operating lease liabilities, total	97
Finance leases
Property, plant and equipment	15
Accumulated depreciation	(7)
Property, plant and equipment, net	$ 8
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentNet
Long-term debt due within one year	$ 1
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent
Long-term debt	$ 9
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligations
Finance leases liabilities, total	$ 10
Weighted-average remaining lease term
Operating leases	4 years 10 months 24 days
Finance leases	10 years
Weighted-average discount rate
Operating leases	4.60%
Finance leases	6.70%

Leases - Summary of Maturities

Leases - Summary of Maturities of Lease Liabilities (Detail) $ in Millions	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating leases, 2020	$ 29
Operating leases, 2021	24
Operating leases, 2022	19
Operating leases, 2023	14
Operating leases, 2024	8
Operating leases, Thereafter	14
Operating leases, Total lease payments	108
Operating leases, Imputed interest	11
Operating leases, Total lease liabilities	$ 97

Intangible Assets - Components

Intangible Assets - Components of Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Intangible Assets Excluding Goodwill [Line Items]
Definite-lived intangible assets subject to amortization, gross carrying amount	$ 421	$ 424
Accumulated amortization	(131)	(113)
Finite lived intangible assets net	290	311
Total, Gross carrying amount	704	710
Intangible assets, net of amortization	573	597
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	235	238
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	$ 38	38
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)
Finite lived intangible assets net	2	2
Customer Relationships [Member]
Intangible Assets Excluding Goodwill [Line Items]
Definite-lived intangible assets subject to amortization, gross carrying amount	380	384
Accumulated amortization	(108)	(94)
Finite lived intangible assets net	$ 272	290
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	(5)	(4)
Finite lived intangible assets net	$ 3	4
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)	(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	(16)	(13)
Finite lived intangible assets net	$ 13	$ 15

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
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, 2019USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
Amortization expense related to intangible assets, 2020	$ 21
Amortization expense related to intangible assets, 2021	21
Amortization expense related to intangible assets, 2022	21
Amortization expense related to intangible assets, 2023	20
Amortization expense related to intangible assets, 2024	$ 20

Other Assets - Components of Ot

Other Assets - Components of Other Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract]
Pension asset - defined benefit pension plans (Note 7)	$ 141	$ 107
Investment tax credits receivable	5	5
Unamortized debt issuance costs	3	4
Deferred income tax assets (Note 10)	1	1
Investments and advances	5	6
Other	9	11
Other assets	$ 164	$ 134

Closure and Restructuring Cos_3

Closure and Restructuring Costs and Liability - Additional Information (Detail) $ in Millions	Oct. 03, 2019MachineTt	Sep. 27, 2019MachineEmployeeT	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Restructuring Cost And Reserve [Line Items]
Severance and termination costs								$ 42	$ 8	$ 2
Inventory obsolescence								6	4
Relocation and other costs								15	1
Severance and Termination Costs [Member]
Restructuring Cost And Reserve [Line Items]
Provision for closure and restructuring costs			$ 14					14
Previous and Ongoing Closures and Restructuring [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs								0	0	2
Personal Care [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs			2	$ 6	$ 8	$ 4	$ 8	20	8	$ 2
Inventory obsolescence								2	4
Relocation and other costs								13	1
Personal Care [Member] | Severance and Termination Costs [Member]
Restructuring Cost And Reserve [Line Items]
Provision for closure and restructuring costs			2					2
Pulp and Paper [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs			17	$ 5				22
Inventory obsolescence								4
Relocation and other costs								2
Pulp and Paper [Member] | Severance and Termination Costs [Member]
Restructuring Cost And Reserve [Line Items]
Provision for closure and restructuring costs			12					12
Ashdown, Arkansas Mill and Port Huron, Michigan Mill [Member]
Restructuring Cost And Reserve [Line Items]
Number of closed paper machines | Machine		2
Reduction of annual uncoated freesheet paper capacity | T		204,000
Expected workforce reduction | Employee		100
Accelerated depreciation								32
Severance and termination costs								3
Inventory obsolescence								4
Relocation and other costs								2
Ashdown, Arkansas Mill and Port Huron, Michigan Mill [Member] | Impairment of Long-Lived Assets [Member]
Restructuring Cost And Reserve [Line Items]
Accelerated depreciation								32
Ashdown, Arkansas Mill and Port Huron, Michigan Mill [Member] | Depreciation and Amortization [Member]
Restructuring Cost And Reserve [Line Items]
Accelerated depreciation								1
Ashdown, Arkansas Mill [Member]
Restructuring Cost And Reserve [Line Items]
Number of operating paper machine | Machine	1
Annual production capacity of operating paper machine | T	200,000
Incremental production of air-dried metric ton of softwood and fluff pulp | t	70,000
Severance and termination costs								13
Port Huron, Michigan Mill [Member]
Restructuring Cost And Reserve [Line Items]
Number of operating paper machine | Machine		3
Annual production capacity of operating paper machine | T		95,000
Waco, Texas Facility [Member] | Personal Care [Member]
Restructuring Cost And Reserve [Line Items]
Accelerated depreciation									7
Severance and termination costs								5	3
Inventory obsolescence								2	4
Relocation and other costs								13	$ 1
Accelerated depreciation and impairment of operating lease right-of-use assets								26
Multiemployer Pension Plans [Member]
Restructuring Cost And Reserve [Line Items]
Provision for the withdrawal liabilities			$ 44					$ 44

Closure and Restructuring Cos_4

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, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring Cost And Reserve [Line Items]
Severance and termination costs						$ 21	$ 3	$ 2
Inventory write-down						6	4
Asset relocation and other costs						15	1
Closure and restructuring costs						42	8	2
Pulp and Paper [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs						16
Inventory write-down						4
Asset relocation and other costs						2
Closure and restructuring costs	$ 17	$ 5				22
Personal Care [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs						5	3	2
Inventory write-down						2	4
Asset relocation and other costs						13	1
Closure and restructuring costs	$ 2	$ 6	$ 8	$ 4	$ 8	$ 20	$ 8	$ 2

Closure and Restructuring Cos_5

Closure and Restructuring Costs and Liability - Activity in Closure and Restructuring Liability (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring Cost And Reserve [Line Items]
Additions	$ 42	$ 8	$ 2
Closure And Restructuring Liability [Member]
Restructuring Cost And Reserve [Line Items]
Balance at beginning of year	6	7
Additions	15	4
Payments	(6)	(5)
Reversal	(1)
Balance at end of year	$ 14	$ 6	$ 7

Trade and Other Payables - Comp

Trade and Other Payables - Components of Trade and Other Payables (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Payables And Accruals [Abstract]
Trade payables	$ 406	$ 404
Payroll-related accruals	118	173
Accrued interest	16	16
Payables on capital projects	30	21
Rebate accruals	58	64
Liability - pension and other post-retirement benefit plans	5	5
Liability - multiemployer plan withdrawal	2	2
Provision for environment and other asset retirement obligations	8	10
Closure and restructuring costs liability	14	6
Derivative financial instruments	11	21
Dividends payable	26	27
Stock-based compensation - liability awards	7	6
Other	4	2
Trade and other payables	$ 705	$ 757

Changes in Accumulated Other _3

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, 2019	Dec. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	$ (467)
Other comprehensive (loss) income before reclassifications	34	$ (138)
Amounts reclassified from Accumulated other comprehensive loss	40	7
Other comprehensive income (loss)	74	(131)	$ 163
Ending balance	(393)	(467)
Balance	2,538	2,483	2,676
Balance	2,376	2,538	2,483
Natural Gas Swap Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	(10)	1
Currency Options [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	5	(12)
Foreign Exchange Forward Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	16	(19)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	21	(91)
Net Gain (Loss) [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	2	(17)
Net Derivative (Losses) Gains on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(24)	8
Other comprehensive (loss) income before reclassifications	11	(30)
Amounts reclassified from Accumulated other comprehensive loss	8	(2)
Other comprehensive income (loss)	19	(32)
Ending balance	(5)	(24)	8
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	(10)	1
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	5	(12)
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	(19)
Accumulated Defined Benefit Plans Adjustment [Member] | Pension Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(231)	(218)
Other comprehensive (loss) income before reclassifications	1	(23)
Amounts reclassified from Accumulated other comprehensive loss	33	10
Other comprehensive income (loss)	34	(13)
Ending balance	(197)	(231)	(218)
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	1	(23)
Accumulated Defined Benefit Plans Adjustment [Member] | Other Post-Retirement Benefit Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	11	6
Other comprehensive (loss) income before reclassifications	1	6
Amounts reclassified from Accumulated other comprehensive loss	(1)	(1)
Other comprehensive income (loss)		5
Ending balance	11	11	6
Accumulated Defined Benefit Plans Adjustment [Member] | Other Post-Retirement Benefit Plans [Member] | Net Gain (Loss) [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	1	6
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance	(223)	(132)
Other comprehensive (loss) income before reclassifications	21	(91)
Other comprehensive income (loss)	21	(91)
Ending balance	(202)	(223)	(132)
Foreign Currency Items [Member] | Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications	21	(91)
Accumulated Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(467)	(336)	(499)
Balance	$ (393)	$ (467)	$ (336)

Changes in Accumulated Other _4

Changes in Accumulated Other Comprehensive Loss by Component - Schedule of Reclassifications Out of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Earnings (loss) before income taxes and equity loss	$ (59)	$ 19	$ 23	$ 105	$ 123	$ 103	$ 51	$ 65	$ 88	$ 342	$ (383)
Tax benefit (expense)									(2)	(57)	125
Net earnings (loss)	$ (34)	$ 20	$ 18	$ 80	$ 87	$ 99	$ 43	$ 54	84	283	(258)
Other Post-Retirement Benefit Plans [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior year service (cost) credit									(1)
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Net Derivative Gains (Losses) on Cash Flow Hedge [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Earnings (loss) before income taxes and equity loss									(11)	3	14
Tax benefit (expense)									3	(1)	(5)
Net earnings (loss)									(8)	2	9
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Net Derivative Gains (Losses) on Cash Flow Hedge [Member] | Natural Gas Swap Contracts [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales									(4)	2
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Net Derivative Gains (Losses) on Cash Flow Hedge [Member] | Currency Options and Forwards [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Cost of Sales									(7)	1	14
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Accumulated Defined Benefit Plans Adjustment [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of net actuarial (loss) gain									(40)	(8)	(9)
Amortization of prior year service (cost) credit									(5)	(5)	(5)
Earnings (loss) before income taxes and equity loss									(45)	(13)	(14)
Tax benefit (expense)									12	3	5
Net earnings (loss)									(33)	(10)	$ (9)
Reclassification Out of Accumulated Other Comprehensive Income [Member] | Other Post-Retirement Benefit Plans [Member]
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Amortization of net actuarial (loss) gain									1	1
Amortization of prior year service (cost) credit									1
Earnings (loss) before income taxes and equity loss									2	1
Tax benefit (expense)									(1)
Net earnings (loss)									$ 1	$ 1

Changes in Accumulated Other _5

Changes in Accumulated Other Comprehensive Loss by Component - Schedule of Reclassifications Out of Accumulated Other Comprehensive Loss (Parenthetical) (Detail) $ in Millions	3 Months Ended
	Dec. 31, 2019USD ($)
Equity [Abstract]
Non-cash pension settlement charge	$ 30

Long-Term Debt - Components of

Long-Term Debt - Components of Long-Term Debt (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Revolving Credit Facility	$ 80	$ 0
Securitization	55	50
Finance lease obligations and other	11	11
Long-term debt	944	859
Less: Unamortized debt issuance costs	5	5
Less: Due within one year	1	1
Long-term debt, excluding current maturities	$ 938	853
4.4% Notes [Member] | 2022 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2022
Par Amount	$ 300
Unsecured notes	$ 300	300
6.25% Notes [Member] | 2042 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2042
Par Amount	$ 250
Unsecured notes	$ 249	249
6.75% Notes [Member] | 2044 [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2044
Par Amount	$ 250
Unsecured notes	$ 249	$ 249
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2023
Par Amount	$ 80
Securitization [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2021
Par Amount	$ 55
Revolving Credit Facility	$ 150
Finance Lease Obligations and Other [Member] | Minimum [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2020
Finance Lease Obligations and Other [Member] | Maximum [Member]
Debt Instrument [Line Items]
Long-term debt, Maturity	2032

Long-Term Debt - Components o_2

Long-Term Debt - Components of Long-Term Debt (Parenthetical) (Detail)	Dec. 31, 2019	Dec. 31, 2018
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 Finance Lease Obligations (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
2021, Long-term debt	$ 55
2022, Long-term debt	300
2023, Long-term debt	80
Thereafter, Long-term debt	500
Long-term debt	935
Total payments, Long-term debt	935
2020, Finance leases and other	1
2021, Finance leases and other	2
2022, Finance leases and other	2
2023, Finance leases and other	2
2024, Finance leases and other	2
Thereafter, Finance leases and other	6
Finance leases and other obligations repayment	15
Less: Amounts representing interest, Finance leases and other	4
Total payments, Finance leases and other	$ 11	$ 11

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2015	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jun. 01, 2017	Aug. 18, 2016
Debt Instrument [Line Items]
Revolving credit facility/Receivables securitization facility		$ 80,000,000	$ 0
Remaining available borrowing capacity		620,000,000
Borrowings		55,000,000	50,000,000
Letters of credit outstanding		53,000,000	52,000,000
Interest on receivables securitization		$ 2,000,000	$ 1,000,000	$ 2,000,000
Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument principal amount	$ 300,000,000
Term loan agreement period	10 years
Credit Agreement [Member]
Debt Instrument [Line Items]
Debt instrument maturity date		Aug. 22, 2023
Maximum aggregate amount						$ 700,000,000
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, 2019, the Company was in compliance with these financial covenants, and had $80 million of borrowings outstanding under this facility (December 31, 2018 – nil), leaving $620 million available under this facility.
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		Aug. 18, 2021
Secured Debt [Member]
Debt Instrument [Line Items]
Debt instrument principal amount		$ 55,000,000
Revolving credit facility/Receivables securitization facility		150,000,000
Letters of Credit [Member]
Debt Instrument [Line Items]
Unused credit facility		$ 25,000,000
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%

Other Liabilities and Deferre_3

Other Liabilities and Deferred Credits - Components of Other Liabilities and Deferred Credits (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Liability - other post-retirement benefit plans (Note 7)	$ 58	$ 57
Pension liability - defined benefit pension plans (Note 7)	105	88
Pension liability - multiemployer plan withdrawal	42	45
Long-term income taxes payable	9	9
Provision for environmental and asset retirement obligations (Note 22)	27	27
Stock-based compensation - liability awards (Note 23)	18	17
Derivative financial instruments (Note 23)	8	16
Other	8	16
Other liabilities and deferred credits	$ 275	$ 275

Other Liabilities and Deferre_4

Other Liabilities and Deferred Credits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Asset Retirement Obligations [Line Items]
Present value of asset retirement obligations	$ 13	$ 12	$ 15
Undiscounted cash outflows	$ 58	$ 59
Asset retirement obligation, expected settlement date	Dec. 31, 2059
Minimum [Member]
Asset Retirement Obligations [Line Items]
Credit adjusted risk-free rates used to evaluate the present value of asset retirement obligations	4.70%
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 Deferre_5

Other Liabilities and Deferred Credits - Domtar's Asset Retirement Obligations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Other Liabilities Disclosure [Abstract]
Asset retirement obligations, beginning of year	$ 12	$ 15
Asset retirement obligation payments		(3)
Accretion expense	1	1
Effect of foreign currency exchange rate change		(1)
Asset retirement obligations, end of year	$ 13	$ 12

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)

Feb. 18, 2020

Jan. 15, 2020

Oct. 15, 2019

Jul. 16, 2019

Apr. 15, 2019

Jan. 15, 2019

Oct. 15, 2018

Jul. 16, 2018

Apr. 16, 2018

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2019

Dec. 31, 2018

Nov. 05, 2019

Nov. 04, 2019

Shareholders' Equity [Line Items]

Dividend per share

$ 0.455

$ 0.455

$ 0.455

$ 0.435

$ 0.435

$ 0.435

$ 0.435

$ 0.435

Dividends paid

$ 27,000,000

$ 28,000,000

$ 28,000,000

$ 27,000,000

$ 27,000,000

$ 28,000,000

$ 27,000,000

Record date

Jan. 2, 2020

Oct. 2, 2019

Jul. 2, 2019

Apr. 2, 2019

Jan. 2, 2019

Oct. 2, 2018

Jul. 3, 2018

Apr. 2, 2018

Payment date

Jan. 15, 2020

Oct. 15, 2019

Jul. 16, 2019

Apr. 15, 2019

Jan. 15, 2019

Oct. 15, 2018

Jul. 16, 2018

Apr. 16, 2018

Stock repurchase program, remaining authorized repurchase amount

$ 403,000,000

$ 403,000,000

Stock repurchased, shares

6,220,658

0

Stock repurchased, average price

$ 35.29

Stock repurchased, value

$ 219,000,000

Preferred shares authorized to issue

20,000,000

20,000,000

Preferred stock, par value

$ 0.01

$ 0.01

Preferred shares, outstanding

0

0

0

0

Common stock, shares authorized

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

Maximum [Member]

Shareholders' Equity [Line Items]

Stock repurchase program authorized amount

$ 1,600,000,000

$ 1,300,000,000

Subsequent Event [Member]

Shareholders' Equity [Line Items]

Dividend per share

$ 0.455

Dividends paid

$ 26,000,000

Record date

Apr. 2, 2020

Payment date

Apr. 15, 2020

Declared date

Feb. 18, 2020

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, 2019	Dec. 31, 2018
Statement Of Stockholders Equity [Abstract]
Balance at beginning of year, Number of shares	62,914,569	62,695,685
Treasury stock, Number of shares	(6,033,659)	218,884
Balance at end of year, Number of shares	56,880,910	62,914,569
Balance at beginning of year	$ 1	$ 1
Treasury stock	0	0
Balance at end of year	$ 1	$ 1

Shareholders' Equity - Change_2

Shareholders' Equity - Changes in Number of Outstanding Common Stock and Their Aggregate Stated Value (Parenthetical) (Detail) - shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Statement Of Stockholders Equity [Abstract]
Stock repurchased, shares	6,220,658	0
Treasury stock, shares reissued	186,999

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Commitments And Contingencies [Line Items]
Capital expenditures for environmental matters	$ 19,000,000	$ 8,000,000	$ 2,000,000
Pension Plans [Member]
Commitments And Contingencies [Line Items]
Provision for liability	0
Environmental Matters [Member]
Commitments And Contingencies [Line Items]
Operating expenses for environmental matters	71,000,000	$ 68,000,000	$ 67,000,000
Indemnification Guarantee [Member]
Commitments And Contingencies [Line Items]
Provision for liability	$ 0

Commitments and Contingencies_2

Commitments and Contingencies - Changes in Reserve for Environmental Remediation and Asset Retirement Obligations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance at beginning of year	$ 37	$ 44
Additions and other changes	4	4
Environmental spending	(7)	(9)
Effect of foreign currency exchange rate change	1	(2)
Balance at end of year	$ 35	$ 37

Commitments and Contingencies_3

Commitments and Contingencies - Changes in Reserve for Environmental Remediation and Asset Retirement Obligations (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Environmental Remediation Obligations [Line Items]
Accrual For Environmental Loss Contingencies	$ 35	$ 37	$ 44
Accounts Payable And Accrued Liabilities [Member]
Environmental Remediation Obligations [Line Items]
Accrual For Environmental Loss Contingencies	8
Other Noncurrent Liabilities [Member]
Environmental Remediation Obligations [Line Items]
Accrual For Environmental Loss Contingencies	$ 27

Commitments and Contingencies_4

Commitments and Contingencies - Anticipated Undiscounted Payments (Detail) $ in Millions	Dec. 31, 2019USD ($)
Environmental Remediation Obligations [Abstract]
2020	$ 8
2021	2
2022	1
2023	2
2024	6
Thereafter	61
Total	$ 80

Commitments and Contingencies_5

Commitments and Contingencies - Minimum Future Payments under Other Commercial Commitments (Detail) $ in Millions	Dec. 31, 2019USD ($)
Environmental Remediation Obligations [Abstract]
Other commercial commitments, 2020	$ 117
Other commercial commitments, 2021	16
Other commercial commitments, 2022	9
Other commercial commitments, 2023	6
Other commercial commitments, 2024	5
Other commercial commitments, Thereafter	2
Other commercial commitments, Total	$ 155

Derivatives and Hedging Activ_3

Derivatives and Hedging Activities and Fair Value Measurement - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)Customer	Dec. 31, 2018USD ($)Customer
Derivative [Line Items]
Number of major customers | Customer	2	1
Maximum [Member] | Canadian Subsidiary [Member] | Canadian Dollars [Member]
Derivative [Line Items]
Length of time current hedges cover	24 months
Forecasted Natural Gas and Oil Purchases [Member] | Maximum [Member]
Derivative [Line Items]
Length of time current hedges cover	48 months
Foreign Currency Investment [Member]
Derivative [Line Items]
Length of time current hedges cover	3 years
Natural Gas Swap Contracts [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss	$ (17)
Natural Gas Swap Contracts [Member] | Cost of Sale [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss will be recognized upon maturity of derivatives	(9)
Currency Derivatives [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss	6
Currency Derivatives [Member] | Cost of Sale [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss	2
Pulp and Paper Segment Customer One [Member]
Derivative [Line Items]
Receivables from major customers	66	$ 67
Pulp and Paper Segment Customer Two [Member]
Derivative [Line Items]
Receivables from major customers	$ 65
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Pulp and Paper Segment Customer One [Member]
Derivative [Line Items]
Maximum percentage of receivables a single customer represents	11.00%	10.00%
Accounts Receivable [Member] | Credit Concentration Risk [Member] | Pulp and Paper Segment Customer Two [Member]
Derivative [Line Items]
Maximum percentage of receivables a single customer represents	11.00%

Derivatives and Hedging Activ_4

Derivatives and Hedging Activities and Fair Value Measurement - Derivative Financial Instruments for Natural Gas Contracts Outstanding (Detail)	Dec. 31, 2019USD ($)MMBTU
2020 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	11,165,000
Notional contractual value under derivative contracts | $	$ 34,000,000
Percentage of forecasted purchases under derivative contracts	44.00%
2021 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	9,270,000
Notional contractual value under derivative contracts | $	$ 27,000,000
Percentage of forecasted purchases under derivative contracts	36.00%
2022 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	9,270,000
Notional contractual value under derivative contracts | $	$ 25,000,000
Percentage of forecasted purchases under derivative contracts	36.00%
2023 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts | MMBTU	4,210,000
Notional contractual value under derivative contracts | $	$ 12,000,000
Percentage of forecasted purchases under derivative contracts	16.00%

Derivatives and Hedging Activ_5

Derivatives and Hedging Activities and Fair Value Measurement - Currency Values under Significant Currency Positions Pursuant to Currency Derivatives Outstanding (Detail) - Long [Member] - Pulp and Paper [Member]	12 Months Ended
	Dec. 31, 2019CAD ($)
CAD/USD Denominated Notional Contractual Value For 2020 [Member]
Derivative [Line Items]
Notional contractual value	$ 653,000,000
Percentage of forecasted net exposures under contracts	69.00%
Currency exposure hedged, Average Protection rate	1.2969
Currency exposure hedged, Average Obligation rate	1.3186
CAD/USD Denominated Notional Contractual Value For 2021 [Member]
Derivative [Line Items]
Notional contractual value	$ 335,000,000
Percentage of forecasted net exposures under contracts	35.00%
Currency exposure hedged, Average Protection rate	1.3201
Currency exposure hedged, Average Obligation rate	1.3201

Derivatives and Hedging Activ_6

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Derivative [Line Items]
Total Assets	$ 8	$ 2
Total Liabilities	19	37
Long-term debt	1,030	858
Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	7	6
Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	18	17
Currency Derivatives [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	4	1
Currency Derivatives [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	2	19
Currency Derivatives [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	4
Currency Derivatives [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities		11
Natural Gas Swap Contracts [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets		1
Natural Gas Swap Contracts [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	9	2
Natural Gas Swap Contracts [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	8	5
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	7	6
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	18	17
Significant Observable Inputs (Level 2) [Member]
Derivative [Line Items]
Total Assets	8	2
Total Liabilities	19	37
Long-term debt	1,030	858
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	4	1
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	2	19
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Other Assets [Member]
Derivative [Line Items]
Total Assets	4
Significant Observable Inputs (Level 2) [Member] | Currency Derivatives [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities		11
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets		1
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	9	2
Significant Observable Inputs (Level 2) [Member] | Natural Gas Swap Contracts [Member] | Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	$ 8	$ 5

Derivatives and Hedging Activ_7

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Derivative Instruments And Hedging Activities Disclosure [Abstract]
The carrying value of the Company's long-term debt	$ 939	$ 854

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2019Segment
Segment Reporting [Abstract]
Number of reportable segments	2
Number of operating segments	2

Segment Disclosures - Analysis

Segment Disclosures - Analysis and Reconciliation of Reportable Segment Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Segment Reporting Information [Line Items]
Sales									$ 5,220	$ 5,455	$ 5,148
Depreciation and amortization									293	308	321
Impairment of long-lived assets									58	7	578
Consolidated depreciation and amortization and impairment of long-lived assets									351	315	899
Operating income (loss)	$ (15)	$ 29	$ 34	$ 115	$ 133	$ 114	$ 62	$ 77	163	386	(328)
Interest expense, net									52	62	66
Non-service components of net periodic benefit cost									23	(18)	(11)
Earnings (loss) before income taxes and equity loss	(59)	19	23	105	123	103	51	65	88	342	(383)
Income tax expense (benefit)									2	57	(125)
Equity loss, net of taxes									2	2
Net earnings (loss)	$ (34)	20	18	80	87	$ 99	$ 43	$ 54	84	283	(258)
Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Impairment of long-lived assets		32
Personal Care [Member]
Segment Reporting Information [Line Items]
Impairment of long-lived assets		$ 1	$ 15	$ 10	$ 7
Operating Segments [Member]
Segment Reporting Information [Line Items]
Sales									5,285	5,523	5,212
Depreciation and amortization									293	308	321
Operating Segments [Member] | Communication Paper [Member]
Segment Reporting Information [Line Items]
Sales									2,571	2,548	2,382
Operating Segments [Member] | Specialty and Packaging Paper [Member]
Segment Reporting Information [Line Items]
Sales									637	710	651
Operating Segments [Member] | Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales									1,059	1,197	1,119
Operating Segments [Member] | Absorbent Hygiene Products [Member]
Segment Reporting Information [Line Items]
Sales									953	1,000	996
Operating Segments [Member] | Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Sales									4,332	4,523	4,216
Depreciation and amortization									228	238	254
Impairment of long-lived assets									32
Operating income (loss)									225	438	237
Operating Segments [Member] | Personal Care [Member]
Segment Reporting Information [Line Items]
Sales									953	1,000	996
Depreciation and amortization									65	70	67
Impairment of long-lived assets									26	7	578
Operating income (loss)									(15)	(5)	(527)
Intersegment Sales [Member]
Segment Reporting Information [Line Items]
Sales									(65)	(68)	(64)
Corporate [Member]
Segment Reporting Information [Line Items]
Operating income (loss)									$ (47)	$ (47)	$ (38)

Segment Disclosures - Analysi_2

Segment Disclosures - Analysis and Reconciliation of Reportable Segment Information (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Customer Concentration Risk [Member] | Sales [Member]
Segment Reporting Information [Line Items]
Percentage of total sales represented by Company's largest customers	11.00%	10.00%

Segment Disclosures - Consolida

Segment Disclosures - Consolidated Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	$ 4,903	$ 4,925
Operating Segments [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	4,765	4,806
Operating Segments [Member] | Pulp and Paper [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	3,507	3,475
Operating Segments [Member] | Personal Care [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	1,258	1,331
Corporate [Member]
Segment Reporting, Asset Reconciling Item [Line Items]
Consolidated assets	$ 138	$ 119

Segment Disclosures - Additions

Segment Disclosures - Additions to Property, Plant and Equipment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	$ 264	$ 203	$ 180
Add: Change in payables on capital projects	(9)	(8)	2
Consolidated additions to property, plant and equipment per Consolidated Statements of Cash Flows	255	195	182
Operating Segments [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	261	201	176
Operating Segments [Member] | Pulp and Paper [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	220	164	128
Operating Segments [Member] | Personal Care [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	41	37	48
Corporate [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Additions to property, plant and equipment	$ 3	$ 2	$ 4

Segment Disclosures - Geographi

Segment Disclosures - Geographic Information on Sales (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	$ 5,220	$ 5,455	$ 5,148
United States [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	3,717	3,669	3,486
Canada [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	419	480	474
Europe [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	583	682	610
Asia [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	370	489	444
Other Foreign Countries [Member]
Schedule Of Net Sales By Geographical Segment [Line Items]
Sales	$ 131	$ 135	$ 134

Segment Disclosures - Long-Live

Segment Disclosures - Long-Lived Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	$ 3,221	$ 3,202
United States [Member]
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	2,004	2,056
Canada [Member]
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	691	604
Europe [Member]
Schedule Of Assets By Geographical Segment [Line Items]
Long-lived assets	$ 526	$ 542

Supplemental Guarantor Financ_3

Supplemental Guarantor Financial Information - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Condensed Financial Statements Captions [Line Items]
Increase (decrease) In receivables	$ (96)	$ (18)	$ 72
Guarantor Subsidiaries [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%
Increase (decrease) In receivables		(198)
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%
Increase (decrease) In receivables		$ 198

Supplemental Guarantor Financ_4

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Earnings (Loss) and Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Condensed Income Statements Captions [Line Items]
Sales									$ 5,220	$ 5,455	$ 5,148
Operating expenses
Cost of sales, excluding depreciation and amortization									4,225	4,303	4,145
Depreciation and amortization									293	308	321
Selling, general and administrative									434	443	444
Impairment of long-lived assets (NOTE 4)									58	7	578
Closure and restructuring costs									42	8	2
Other operating loss (income), net									5		(14)
Operating expenses									5,057	5,069	5,476
Operating income (loss)	$ (15)	$ 29	$ 34	$ 115	$ 133	$ 114	$ 62	$ 77	163	386	(328)
Interest expense, net									52	62	66
Non-service components of net periodic benefit cost									23	(18)	(11)
Earnings (loss) before income taxes and equity loss	(59)	19	23	105	123	103	51	65	88	342	(383)
Income tax expense (benefit)									2	57	(125)
Equity loss, net of taxes									2	2
Net earnings (loss)	$ (34)	$ 20	$ 18	$ 80	$ 87	$ 99	$ 43	$ 54	84	283	(258)
Other comprehensive income (loss)									74	(131)	163
Comprehensive income (loss)									158	152	(95)
Reportable Legal Entities [Member] | Parent [Member]
Operating expenses
Cost of sales, excluding depreciation and amortization									1
Selling, general and administrative									9	11	9
Operating expenses									10	11	9
Operating income (loss)									(10)	(11)	(9)
Interest expense, net									69	62	63
Earnings (loss) before income taxes and equity loss									(79)	(73)	(72)
Income tax expense (benefit)									(17)	(20)	9
Share in earnings of equity accounted investees									146	336	(177)
Net earnings (loss)									84	283	(258)
Other comprehensive income (loss)									74	(131)	163
Comprehensive income (loss)									158	152	(95)
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales									4,292	4,411	4,243
Operating expenses
Cost of sales, excluding depreciation and amortization									3,650	3,782	3,688
Depreciation and amortization									207	216	233
Selling, general and administrative									244	108	142
Impairment of long-lived assets (NOTE 4)									58	7	313
Closure and restructuring costs									40	6	2
Other operating loss (income), net									(3)	(1)	1
Operating expenses									4,196	4,118	4,379
Operating income (loss)									96	293	(136)
Interest expense, net									80	91	86
Non-service components of net periodic benefit cost									2	1	1
Earnings (loss) before income taxes and equity loss									14	201	(223)
Income tax expense (benefit)									(12)	30	(179)
Equity loss, net of taxes									1	1
Share in earnings of equity accounted investees									121	166	(133)
Net earnings (loss)									146	336	(177)
Other comprehensive income (loss)									81	(133)	175
Comprehensive income (loss)									227	203	(2)
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales									1,944	2,226	2,053
Operating expenses
Cost of sales, excluding depreciation and amortization									1,590	1,703	1,605
Depreciation and amortization									86	92	88
Selling, general and administrative									181	324	293
Impairment of long-lived assets (NOTE 4)											265
Closure and restructuring costs									2	2
Other operating loss (income), net									8	1	(15)
Operating expenses									1,867	2,122	2,236
Operating income (loss)									77	104	(183)
Interest expense, net									(97)	(91)	(83)
Non-service components of net periodic benefit cost									21	(19)	(12)
Earnings (loss) before income taxes and equity loss									153	214	(88)
Income tax expense (benefit)									31	47	45
Equity loss, net of taxes									1	1
Net earnings (loss)									121	166	(133)
Other comprehensive income (loss)									49	(110)	170
Comprehensive income (loss)									170	56	37
Consolidating Adjustments [Member]
Condensed Income Statements Captions [Line Items]
Sales									(1,016)	(1,182)	(1,148)
Operating expenses
Cost of sales, excluding depreciation and amortization									(1,016)	(1,182)	(1,148)
Operating expenses									(1,016)	(1,182)	(1,148)
Share in earnings of equity accounted investees									(267)	(502)	310
Net earnings (loss)									(267)	(502)	310
Other comprehensive income (loss)									(130)	243	(345)
Comprehensive income (loss)									$ (397)	$ (259)	$ (35)

Supplemental Guarantor Financ_5

Supplemental Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash and cash equivalents	$ 61	$ 111
Receivables	577	670
Inventories	786	762
Prepaid expenses	33	24
Income and other taxes receivable	61	22
Total current assets	1,518	1,589
Property, plant and equipment, net	2,567	2,605
Operating leases right-of-use assets	81
Intangible assets, net	573	597
Other assets	164	134
Total assets	4,903	4,925
Current liabilities
Bank indebtedness	9
Trade and other payables	705	757
Income and other taxes payable	23	25
Operating lease liabilities due within one year	28
Long-term debt due within one year	1	1
Total current liabilities	766	783
Long-term debt	938	853
Operating lease liabilities	69
Deferred income taxes and other	479	476
Other liabilities and deferred credits	275	275
Shareholders' equity	2,376	2,538	$ 2,483	$ 2,676
Total liabilities and shareholders' equity	4,903	4,925
Reportable Legal Entities [Member] | Parent [Member]
Current assets
Cash and cash equivalents	1
Prepaid expenses	5	6
Income and other taxes receivable	34	1
Intercompany accounts	538	498
Total current assets	578	505
Investments in affiliates	3,627	3,645
Intercompany long-term advances	5	5
Other assets	14	18
Total assets	4,224	4,173
Current liabilities
Trade and other payables	57	52
Intercompany accounts	344	125
Income and other taxes payable	1	1
Total current liabilities	402	178
Long-term debt	873	793
Intercompany long-term loans	541	636
Other liabilities and deferred credits	32	28
Shareholders' equity	2,376	2,538
Total liabilities and shareholders' equity	4,224	4,173
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	11
Receivables	146	146
Inventories	543	525
Prepaid expenses	17	12
Income and other taxes receivable		3
Intercompany accounts	547	392
Total current assets	1,264	1,078
Property, plant and equipment, net	1,689	1,802
Operating leases right-of-use assets	63
Intangible assets, net	245	256
Investments in affiliates	2,493	2,611
Intercompany long-term advances	1	1
Other assets	30	26
Total assets	5,785	5,774
Current liabilities
Bank indebtedness	9
Trade and other payables	390	464
Intercompany accounts	299	264
Income and other taxes payable	12	12
Operating lease liabilities due within one year	21
Total current liabilities	731	740
Operating lease liabilities	58
Intercompany long-term loans	946	938
Deferred income taxes and other	324	335
Other liabilities and deferred credits	99	116
Shareholders' equity	3,627	3,645
Total liabilities and shareholders' equity	5,785	5,774
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	49	111
Receivables	431	524
Inventories	243	237
Prepaid expenses	11	6
Income and other taxes receivable	27	18
Intercompany accounts	237	35
Total current assets	998	931
Property, plant and equipment, net	878	803
Operating leases right-of-use assets	18
Intangible assets, net	328	341
Intercompany long-term advances	1,482	1,569
Other assets	131	104
Total assets	3,835	3,748
Current liabilities
Trade and other payables	258	241
Intercompany accounts	679	536
Income and other taxes payable	10	12
Operating lease liabilities due within one year	7
Long-term debt due within one year	1	1
Total current liabilities	955	790
Long-term debt	65	60
Operating lease liabilities	11
Intercompany long-term loans	1	1
Deferred income taxes and other	166	155
Other liabilities and deferred credits	144	131
Shareholders' equity	2,493	2,611
Total liabilities and shareholders' equity	3,835	3,748
Consolidating Adjustments [Member]
Current assets
Intercompany accounts	(1,322)	(925)
Total current assets	(1,322)	(925)
Investments in affiliates	(6,120)	(6,256)
Intercompany long-term advances	(1,488)	(1,575)
Other assets	(11)	(14)
Total assets	(8,941)	(8,770)
Current liabilities
Intercompany accounts	(1,322)	(925)
Total current liabilities	(1,322)	(925)
Intercompany long-term loans	(1,488)	(1,575)
Deferred income taxes and other	(11)	(14)
Shareholders' equity	(6,120)	(6,256)
Total liabilities and shareholders' equity	$ (8,941)	$ (8,770)

Supplemental Guarantor Financ_6

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating activities
Net (loss) earnings	$ 84	$ 283	$ (258)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (loss)	358	271	707
Cash flows from operating activities	442	554	449
Investing activities
Additions to property, plant and equipment	(255)	(195)	(182)
Proceeds from disposals of property, plant and equipment and sale of business	1	5	19
Other		(6)
Acquisition of business, net of cash acquired			(8)
Cash flows used for investing activities	(254)	(196)	(171)
Financing activities
Dividend payments	(110)	(108)	(104)
Stock repurchase	(219)
Net change in bank indebtedness	9		(12)
Change in revolving credit facility	80		(50)
Proceeds from receivables securitization facility	205	85	45
Repayments of receivables securitization facility	(200)	(60)	(90)
Repayments of long-term debt	(1)	(301)	(64)
Other	(1)	2	1
Cash flows used for financing activities	(237)	(382)	(274)
Net (decrease) increase in cash and cash equivalents	(49)	(24)	4
Impact of foreign exchange on cash	(1)	(4)	10
Cash and cash equivalents at beginning of year	111	139	125
Cash and cash equivalents at end of year	61	111	139
Reportable Legal Entities [Member] | Parent [Member]
Operating activities
Net (loss) earnings	84	283	(258)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (loss)	32	(557)	287
Cash flows from operating activities	116	(274)	29
Financing activities
Dividend payments	(110)	(108)	(104)
Stock repurchase	(219)
Change in revolving credit facility	80		(50)
Repayments of long-term debt			(63)
Decrease in long-term advances to related parties	135	377	173
Other	(1)	2	1
Cash flows used for financing activities	(115)	271	(43)
Net (decrease) increase in cash and cash equivalents	1	(3)	(14)
Cash and cash equivalents at beginning of year		3	17
Cash and cash equivalents at end of year	1		3
Reportable Legal Entities [Member] | Guarantor Subsidiaries [Member]
Operating activities
Net (loss) earnings	146	336	(177)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (loss)	(93)	434	259
Cash flows from operating activities	53	770	82
Investing activities
Additions to property, plant and equipment	(137)	(142)	(99)
Proceeds from disposals of property, plant and equipment and sale of business	1	1
Other		(2)
Cash flows used for investing activities	(136)	(143)	(99)
Financing activities
Net change in bank indebtedness	9		(12)
Repayments of long-term debt		(300)
Increase in long-term advances to related parties		(341)
Decrease in long-term advances to related parties	85		29
Cash flows used for financing activities	94	(641)	17
Net (decrease) increase in cash and cash equivalents	11	(14)
Cash and cash equivalents at beginning of year		14	14
Cash and cash equivalents at end of year	11		14
Reportable Legal Entities [Member] | Non-Guarantor Subsidiaries [Member]
Operating activities
Net (loss) earnings	121	166	(133)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (loss)	152	(108)	471
Cash flows from operating activities	273	58	338
Investing activities
Additions to property, plant and equipment	(118)	(53)	(83)
Proceeds from disposals of property, plant and equipment and sale of business		4	19
Other		(4)
Acquisition of business, net of cash acquired			(8)
Cash flows used for investing activities	(118)	(53)	(72)
Financing activities
Proceeds from receivables securitization facility	205	85	45
Repayments of receivables securitization facility	(200)	(60)	(90)
Repayments of long-term debt	(1)	(1)	(1)
Increase in long-term advances to related parties	(220)	(36)	(202)
Cash flows used for financing activities	(216)	(12)	(248)
Net (decrease) increase in cash and cash equivalents	(61)	(7)	18
Impact of foreign exchange on cash	(1)	(4)	10
Cash and cash equivalents at beginning of year	111	122	94
Cash and cash equivalents at end of year	49	111	122
Consolidating Adjustments [Member]
Operating activities
Net (loss) earnings	(267)	(502)	310
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (loss)	267	502	(310)
Financing activities
Increase in long-term advances to related parties	220	377	202
Decrease in long-term advances to related parties	$ (220)	$ (377)	$ (202)

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, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Sales	$ 1,244	$ 1,283	$ 1,317	$ 1,376	$ 1,390	$ 1,367	$ 1,353	$ 1,345	$ 5,220	$ 5,455
Operating income (loss)	(15)	29	34	115	133	114	62	77	163	386	$ (328)
Earnings (loss) before income taxes and equity loss	(59)	19	23	105	123	103	51	65	88	342	(383)
Net earnings (loss)	$ (34)	$ 20	$ 18	$ 80	$ 87	$ 99	$ 43	$ 54	$ 84	$ 283	$ (258)
Basic net earnings (loss) per common share (in dollars)	$ (0.59)	$ 0.33	$ 0.29	$ 1.27	$ 1.38	$ 1.57	$ 0.68	$ 0.86	$ 1.37	$ 4.50	$ (4.11)
Diluted net earnings (loss) per common share (in dollars)	$ (0.59)	$ 0.32	$ 0.28	$ 1.27	$ 1.38	$ 1.57	$ 0.68	$ 0.86	$ 1.37	$ 4.48	$ (4.11)

Interim Financial Results - S_2

Interim Financial Results - Schedule of Interim Financial Results (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 22, 2017	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Subsequent Event [Line Items]
Closure and restructuring costs										$ 42	$ 8	$ 2
Impairment of long-lived assets										58	7	578
Net gain on sale of property, plant and equipment											4	13
Net tax benefit (expense) related to U.S. tax reform	$ 140					$ (10)	$ 7				13
Personal Care [Member]
Subsequent Event [Line Items]
Closure and restructuring costs		$ 2	$ 6	$ 8	$ 4	8				20	$ 8	$ 2
Impairment of long-lived assets			1	$ 15	$ 10	$ 7
Pulp and Paper [Member]
Subsequent Event [Line Items]
Closure and restructuring costs		17	5							$ 22
Impairment of long-lived assets			$ 32
Loss on pension settlement		$ (30)
Net gain on sale of property, plant and equipment								$ 3	$ 1
Corporate [Member]
Subsequent Event [Line Items]
Litigation settlement									$ 2

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Doubtful Accounts - Accounts Receivable [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at beginnings of year	$ 6	$ 7	$ 7
Charged to income	2	2	1
Deductions from reserve	(2)	(3)	(1)
Balance at end of year	6	6	7
Valuation Allowance on Deferred Tax Assets [Member]
Valuation And Qualifying Accounts Disclosure [Line Items]
Balance at beginnings of year	16	25	22
Charged to income	5	(8)	3
Deductions from reserve		(1)
Balance at end of year	$ 21	$ 16	$ 25