Domtar (UFS) 10-Q4 Nov 212021 Q3 Quarterly reportFinancial data

Company Profile

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2021	Oct. 31, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Trading Symbol	UFS
Entity Registrant Name	DOMTAR CORPORATION
Entity Central Index Key	0001381531
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Small Business	false
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		50,379,090
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 Quarterly Report	true
Document Transition Report	false
Title of 12(b) Security	Common Stock, Par Value $0.01 Per Share
Security Exchange Name	NYSE

Consolidated Statements of Earn

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) (Unaudited) shares in Millions, $ in Millions	9 Months Ended
	Sep. 30, 2020USD ($)$ / sharesshares
Income Statement [Abstract]
Sales	$ 2,732
Operating expenses
Cost of sales, excluding depreciation and amortization	2,349
Depreciation and amortization	170
Selling, general and administrative	193
Impairment of long-lived assets (NOTE 12)	111
Closure and restructuring costs (NOTE 12)	69
Other operating income, net (NOTE 8)	(3)
Operating expenses	2,889
Operating income (loss)	(157)
Interest expense, net	43
Non-service components of net periodic benefit cost (NOTE 7)	(13)
Earnings (loss) before income taxes and equity loss	(187)
Income tax expense (benefit) (NOTE 9)	(60)
Equity method investment loss, net of taxes	2
Earnings (loss) from continuing operations	(129)
Earnings (loss) from discontinued operations, net of taxes (NOTE 3)	61
Net earnings (loss)	$ (68)
Basic net earnings (loss)
Earnings (loss) from continuing operations \| $ / shares	$ (2.33)
Earnings (loss) from discontinued operations \| $ / shares	1.10
Basic net earnings (loss) \| $ / shares	(1.23)
Diluted net earnings (loss)
Earnings (loss) from continuing operations \| $ / shares	(2.33)
Earnings (loss) from discontinued operations \| $ / shares	1.10
Diluted net earnings (loss) \| $ / shares	$ (1.23)
Weighted average number of common shares outstanding (millions)
Basic \| shares	55.5
Diluted \| shares	55.5
Cash dividends per common share \| $ / shares	$ 0.91
Net earnings (loss)	$ (68)
Net derivative gains (losses) on cash flow hedges:
Less: Reclassification adjustment for (gains) losses included in net earnings (loss), net of tax of $3 and $5, respectively (2020 – $(1) and $(5), respectively)	14
Foreign currency translation adjustments	5
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax of $(3) and $(11), respectively (2020 – $12 and $11, respectively)	(35)
Other comprehensive (loss) income	(16)
Comprehensive income (loss)	$ (84)

Consolidated Statements of Ea_2

Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) (Parenthetical) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Net gains (losses) arising during the period, tax	$ 0	$ (7)	$ (8)
Reclassification adjustment for losses included in net earnings (loss), net, tax	3	(1)	5	$ (5)
Change in unrecognized (losses) gains and prior service cost related to pension and post-retirement benefit plans, tax	$ (3)	$ 12	$ (11)	$ 11

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Current assets
Cash and cash equivalents	$ 344	$ 309
Receivables, less allowances of $4 and $6	556	380
Inventories (NOTE 10)	644	630
Prepaid expenses	69	50
Income and other taxes receivable	30	54
Current assets held for sale (NOTE 3)		1,133
Total current assets	1,643	2,556
Property, plant and equipment, net	2,034	2,023
Operating lease right-of-use assets (NOTE 11)	45	59
Intangible assets, net	29	29
Other assets	196	189
Total assets	3,947	4,856
Current liabilities
Trade and other payables	553	484
Income and other taxes payable	18	15
Operating lease liabilities due within one year (NOTE 11)	19	20
Long-term debt due within one year	1	13
Current liabilities held for sale (NOTE 3)		295
Total current liabilities	591	827
Long-term debt	503	1,084
Operating lease liabilities (NOTE 11)	40	50
Deferred income taxes and other	325	321
Other liabilities and deferred credits	273	314
Commitments and contingencies (NOTE 16)
Shareholders' equity (NOTE 15)
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	1,488	1,717
Retained earnings	928	846
Accumulated other comprehensive loss	(202)	(304)
Total shareholders' equity	2,215	2,260
Total liabilities and shareholders' equity	$ 3,947	$ 4,856

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) (Unaudited) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Statement Of Financial Position [Abstract]
Receivables, allowances	$ 4	$ 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	14,623,037	9,806,566

Consolidated Statements of Shar

Consolidated Statements of Shareholders' Equity (Unaudited) - 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, 2019	$ 2,376	$ 1	$ 1,770	$ 998	$ (393)
Balance, Shares at Dec. 31, 2019		56,900,000
Stock-based compensation, net of tax	3		3
Stock-based compensation, net of tax, shares		100,000
Net earnings (loss)	(68)			(68)
Net derivative gains (losses) on cash flow hedges:
Less: Reclassification adjustment for losses (gains) included in net earnings, net of tax	14				14
Foreign currency translation adjustments	5				5
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	(35)				(35)
Stock repurchase	$ (59)		(59)
Stock repurchase, shares	(1,798,306)	(1,800,000)
Cash dividends declared	$ (25)			(25)
Balance at Sep. 30, 2020	2,211	$ 1	1,714	905	(409)
Balance, Shares at Sep. 30, 2020		55,200,000
Balance at Jun. 30, 2020	2,277	$ 1	1,711	997	(432)
Balance, Shares at Jun. 30, 2020		55,200,000
Stock-based compensation, net of tax	3		3
Net earnings (loss)	(92)			(92)
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	20				20
Less: Reclassification adjustment for losses (gains) included in net earnings, net of tax	1				1
Foreign currency translation adjustments	40				40
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	(38)				(38)
Balance at Sep. 30, 2020	2,211	$ 1	1,714	905	(409)
Balance, Shares at Sep. 30, 2020		55,200,000
Balance at Dec. 31, 2020	2,260	$ 1	1,717	846	(304)
Balance, Shares at Dec. 31, 2020		55,200,000
Stock-based compensation, net of tax	9		9
Stock-based compensation, net of tax, shares		300,000
Net earnings (loss)	82			82
Net derivative gains (losses) on cash flow hedges:
Net gains (losses) arising during the period, net of tax	27				27
Less: Reclassification adjustment for losses (gains) included in net earnings, net of tax	(25)				(25)
Foreign currency translation adjustments	63				63
Change in unrecognized gains (losses) and prior service cost related to pension and post-retirement benefit plans, net of tax	37				37
Stock repurchase	$ (238)		(238)
Stock repurchase, shares	(5,060,865)	(5,100,000)
Balance at Sep. 30, 2021	$ 2,215	$ 1	1,488	928	(202)
Balance, Shares at Sep. 30, 2021		50,400,000
Balance at Jun. 30, 2021	2,173	$ 1	1,500	854	(182)
Balance, Shares at Jun. 30, 2021		50,400,000
Stock-based compensation, net of tax	3		3
Net earnings (loss)	74			74
Net derivative gains (losses) on cash flow hedges:
Less: Reclassification adjustment for losses (gains) included in net earnings, net of tax	(11)				(11)
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	12				12
Stock repurchase	(15)		(15)
Balance at Sep. 30, 2021	$ 2,215	$ 1	$ 1,488	$ 928	$ (202)
Balance, Shares at Sep. 30, 2021		50,400,000

Consolidated Statements of Sh_2

Consolidated Statements of Shareholders' Equity (Parenthetical) (Unaudited) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Statement Of Stockholders Equity [Abstract]
Net (gains) losses arising during the period, tax	$ 0	$ (7)	$ (8)
Reclassification adjustment for losses included in net earnings (loss), net, tax	3	(1)	5	$ (5)
Change in unrecognized (gains) losses and prior service cost related to pension and post-retirement benefit plans, tax	$ (3)	$ 12	$ (11)	$ 11

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating activities
Net earnings (loss)	$ 82	$ (68)
Adjustments to reconcile net earnings (loss) to cash flows from operating activities
Depreciation and amortization	170	214
Deferred income taxes and tax uncertainties (NOTE 9)	(10)	(60)
Impairment of long-lived assets (NOTE 12)	8	111
Net gains on disposals of property, plant and equipment	(3)
Net loss on disposition of discontinued operations (NOTE 3)	33
Stock-based compensation expense	6	5
Equity method investment loss, net of taxes		2
Make-whole premium on repayment of long-term debt	11
Other	6
Changes in assets and liabilities, excluding the effect of acquisition and sale of business
Receivables	(175)	38
Inventories	(15)	30
Prepaid expenses	10	9
Trade and other payables	45	(21)
Income and other taxes	25	34
Difference between employer pension and other post-retirement contributions and pension and other post-retirement expense	(13)	(6)
Other assets and other liabilities	(11)	(12)
Cash flows from operating activities	169	276
Investing activities
Additions to property, plant and equipment	(191)	(130)
Proceeds from disposals of property, plant and equipment	4
Proceeds from sale of business, net of cash disposed (NOTE 3)	897
Acquisition of business, net of cash acquired		(30)
Cash flows provided from (used for) investing activities	710	(160)
Financing activities
Dividend payments		(51)
Stock repurchase	(238)	(59)
Net change in bank indebtedness		(10)
Change in revolving credit facility		(80)
Proceeds from receivables securitization facility		25
Repayments of receivables securitization facility		(80)
Issuance of long-term debt		300
Repayments of long-term debt, including make-whole premium	(606)	(3)
Other		(3)
Cash flows (used for) provided from financing activities	(844)	39
Net increase in cash and cash equivalents	35	155
Impact of foreign exchange on cash		2
Cash and cash equivalents at beginning of period	309	61
Cash and cash equivalents at end of period	344	218
Supplemental cash flow information
Interest (including $11 million of make-whole premium in 2021)	53	44
Income taxes	$ 18	$ (25)

Consolidated Statements of Ca_2

Consolidated Statements of Cash Flows (Parenthetical) (Unaudited) - USD ($) $ in Millions	Apr. 08, 2021	Sep. 30, 2021
Additional cash flow elements and supplemental cash flow information
Make-whole premium	$ 11	$ 11

Basis of Presentation

Basis of Presentation	9 Months Ended
Basis of Presentation	Sep. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	NOTE 1. _________________ BASIS OF PRESENTATION The accompanying unaudited consolidated financial statements have been prepared in accordance with the instructions to Form 10-Q and, in the opinion of Management, include all adjustments that are necessary for the fair statement of Domtar Corporation’s (“the Company”) financial position, results of operations, and cash flows for the interim periods presented. Results for the first nine months of the year may not necessarily be indicative of full-year results. It is suggested that these consolidated financial statements be read in conjunction with the audited consolidated financial statements and the notes thereto included in the Domtar Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 2020, as filed with the Securities and Exchange Commission. The December 31, 2020 Consolidated Balance Sheet, presented for comparative purposes in this interim report, was derived from audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America.

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
Recent Accounting Pronouncements	Sep. 30, 2021
Accounting Changes And Error Corrections [Abstract]
Recent Accounting Pronouncements	NOTE 2. _________________ RECENT ACCOUNTING PRONOUNCEMENTS FUTURE ACCOUNTING CHANGES TRANSITION AWAY FROM INTERBANK OFFERED RATES On March 12, 2020, the FASB issued ASU 2020-04, “ Facilitation of the Effects of Reference Rate Reform on Financial Reporting The amendments in the ASU are elective and apply to entities that have contracts, hedging relationships, and other transactions that reference LIBOR or another reference rate expected to be discontinued due to reference rate reform. An entity may elect to apply the amendments prospectively through December 31, 2022. The Company does not expect the adoption of this guidance to have a material impact on the consolidated financial statements.

Discontinued Operations

Discontinued Operations	9 Months Ended
Discontinued Operations	Sep. 30, 2021
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations	NOTE 3. DISCONTINUED OPERATIONS Sale of Personal Care business On March 1, 2021, Domtar completed the previously announced sale of the Company’s Personal Care business to American Industrial Partners (“AIP”) for a purchase price of $920 million in cash, including elements of working capital of $130 million. Domtar received a net amount of $897 million, which represents the selling price minus the settlements of the net indebtedness and other elements of working capital adjustments. In connection with the sale, the Company entered into Transition Services Agreements with AIP pursuant to which the Company agreed to provide various back-office and information technology support until the business is fully separated from Domtar. The results of operations of the Company’s Personal Care business were reclassified to discontinued operations. These results have been summarized in Earnings (loss) from discontinued operations, net of taxes on the Company’s Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss) for each period presented. The Consolidated Statements of Cash Flows were not reclassified to reflect discontinued operations. Personal Care was previously disclosed as a separate reportable business segment. Major components of earnings (loss) from discontinued operations: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 $ $ $ $ Sales — 243 154 738 Operating expenses Cost of sales, excluding depreciation and amortization — 179 111 538 Depreciation and amortization — 15 10 44 Selling, general and administrative — 33 24 101 Closure and restructuring costs — — 1 — Other operating loss, net — — 1 1 — 227 147 684 Operating income — 16 7 54 Net loss on disposition of discontinued operations — — (33 ) — Earnings (loss) from discontinued operations before income taxes — 16 (26 ) 54 Income tax benefit — (3 ) (3 ) (7 ) Net earnings (loss) from discontinued operations — 19 (23 ) 61 Major classes of assets and liabilities classified as held for sale in the accompanying Balance Sheets were as follows: At December 31, 2020 $ Assets Receivables 110 Inventories 138 Prepaid expenses 3 Income and other taxes receivable 3 Property, plant and equipment, net 351 Operating lease right-of-use assets 15 Intangible assets, net (2)(3) 554 Other assets 2 Total assets 1,176 Loss on classification as held for sale (43 ) Total assets of the disposal group classified as held for sale on the Consolidated Balance Sheets (1) 1,133 Liabilities Trade and other payables 128 Income and other taxes payable 12 Operating lease liabilities due within one year 8 Long-term debt 1 Operating lease liabilities 8 Deferred income taxes and other 130 Other liabilities and deferred credits 8 Total liabilities of the disposal group classified as held for sale on the Consolidated Balance Sheets (1) 295 (1) Total assets and liabilities of discontinued operations are classified in current assets and liabilities, respectively, in the Company’s Consolidated Balance Sheet at December 31, 2020. (2) Intangible assets, net at December 31, 2020 are comprised of $290 million of indefinite-lived assets and $264 million of definite-lived assets. (3) Indefinite-lived intangible assets of the disposal group held for sale consists of trade names ($248 million) and catalog rights ($42 million) following the business acquisitions in the Company’s former Personal Care segment. Cash Flows from Discontinued Operations: For the nine months ended September 30, September 30, 2021 2020 $ $ Cash flows from operating activities 16 58 Cash flows used for investing activities (3 ) (22 ) Use of proceeds The Company used $223 million of the proceeds to repurchase shares (see Note 15 “Shareholder’s equity” for more details). Additionally, the Company repaid the $294 million of outstanding indebtedness under its Term Loan Agreement and redeemed the 4.4% Notes, originally due in 2022, at a redemption price of 100% of the principal amount of $300 million, plus accrued and unpaid interest, as well as a make-whole premium of $11 million (see Note 13 “Long-term debt” for more details).

Acquisition of Business

Acquisition of Business	9 Months Ended
Acquisition of Business	Sep. 30, 2021
Business Combinations [Abstract]
Acquisition of Business	NOTE 4. _________________ ACQUISITION OF BUSINESS Purchase of Appvion Point of Sale business On April 27, 2020, Domtar Corporation completed the acquisition of the Point of Sale paper business from Appvion Operation Inc. The business includes the coater and related equipment located at Appvion’s West Carrollton, Ohio, facility as well as a license for all corresponding intellectual property and assumed liabilities related to post-retirement benefits. The results of this business have been included in the consolidated financial statements as of April 27, 2020. The purchase price was $20 million in cash plus the book value of raw materials and finished goods inventory, subject to post-closing adjustments. The acquisition was accounted for as a business combination under the acquisition method of accounting. 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 was based on information currently available. The table below illustrates the purchase price allocation: Fair value of net assets acquired at the date of acquisition Inventories $ 11 Property, plant and equipment 23 Operating lease right-of-use assets 2 Total assets 36 Less: Assumed Liabilities 6 Fair value of net assets acquired at the date of acquisition 30

Derivatives and Hedging Activit

Derivatives and Hedging Activities and Fair Value Measurement	9 Months Ended
	Sep. 30, 2021
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Derivatives and Hedging Activities and Fair Value Measurement	NOTE 5. ________________ 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 receivable from its customers. In order to reduce this risk, the Company reviews new customers’ credit history before granting credit and conducts regular reviews of existing customers’ credit performance. As of September 30, 2021, two customers located in the U.S. represented 14% or $79 million, and 12% or $65 million, respectively, of the Company’s receivables (December 31, 2020 – two customers located in the U.S. represented 15% or $58 million, and 12% or $46 million, respectively). 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, securitization 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. EQUITY RISK The Company is exposed to changes in share prices with regard to its stock-based compensation program. The Company manages its exposure through the use of derivative instruments such as equity swap contracts. In March 2020, the Company entered into a total return swap agreement covering 500,000 common shares maturing on March 4, 2022. 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 27 months. The following table presents the volumes under derivative financial instruments for natural gas contracts outstanding as of September 30, 2021 to hedge forecasted purchases: Commodity Notional contractual quantity under derivative contracts MMBtu (2) Notional contractual value under derivative contracts (in millions of dollars) Percentage of forecasted purchases under derivative contracts Natural gas 2021 (1) 1,975,000 $ 6 29% 2022 6,870,000 $ 19 26% 2023 2,810,000 $ 8 10% (1) Represents the remaining three months of 2021 (2) MMBtu: Millions of British thermal units The natural gas derivative contracts were effective as of September 30, 2021. FOREIGN CURRENCY RISK Cash flow hedges: The Company has manufacturing operations in the United States and Canada. As a result, it is exposed to movements in foreign currency exchange rates in Canada. Moreover, certain assets and liabilities are denominated in Canadian dollars 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. 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 22 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 September 30, 2021 to hedge forecasted purchases and sales: Currency exposure hedged Year of maturity Notional contractual value Percentage of forecasted net exposures under contracts Average Protection rate Average Obligation rate CAD/USD 2021 (1) 173 CAD 69% 1 USD = 1.3181 1 USD = 1.3374 CAD/USD 2022 499 CAD 50% 1 USD = 1.3164 1 USD = 1.3302 CAD/USD 2023 146 CAD 15% 1 USD = 1.2601 1 USD = 1.2601 (1) The foreign exchange derivative contracts were effective as of September 30, 2021. FAIR VALUE MEASUREMENT The accounting standards for fair value measurements and disclosures establish 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) and (c) below) at September 30, 2021 and December 31, 2020, in accordance with the accounting standards for fair value measurements and disclosures and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value. Fair Value of financial instruments at: September 30, 2021 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 21 — 21 — (a) Prepaid expenses Natural gas swap contracts 16 — 16 — (a) Prepaid expenses Currency derivatives 1 — 1 — (a) Other assets Natural gas swap contracts 5 — 5 — (a) Other assets Total Assets 43 — 43 — Liabilities derivatives Currency derivatives 2 — 2 — (a) Trade and other payables Currency derivatives 2 — 2 — (a) Other Total Liabilities 4 — 4 — Other Instruments: Stock-based compensation - liability awards 4 4 — — Trade and other payables Stock-based compensation - liability awards 20 20 — — Other liabilities and deferred credits Equity swap contracts 13 13 — — Prepaid expenses Long-term debt due within one year 1 — 1 — (b) Long-term debt due within one year Long-term debt 526 — 526 — (c) Long-term debt The net cumulative gain recorded in Accumulated other comprehensive loss relating to natural gas contracts is $21 million at September 30, 2021, of which a gain of $16 million is expected to 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 September 30, 2021. The net cumulative gain recorded in Accumulated other comprehensive loss relating to currency options and forwards hedging forecasted purchases is $18 million at September 30, 2021, of which a gain of $19 million is expected to 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 September 30, 2021. Fair Value of financial instruments at: December 31, 2020 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 31 — 31 — (a) Prepaid expenses Currency derivatives 16 — 16 — (a) Other assets Natural gas swap contracts 1 — 1 — (a) Other assets Total Assets 48 — 48 — Liabilities derivatives Currency derivatives 1 — 1 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Natural gas swap contracts 3 — 3 — (a) Other liabilities and deferred credits Total Liabilities 6 — 6 — Other Instruments: Stock-based compensation - liability awards 5 5 — — Trade and other payables Stock-based compensation - liability awards 11 11 — — Other liabilities and deferred credits Equity swap contracts 2 2 Other assets Long-term debt due within one year 13 — 13 — (b) Long-term debt due within one year Long-term debt 1,221 — 1,221 — (c) Long-term debt (a) Fair value of the Company’s derivatives are classified under Level 2 (inputs that are observable; directly or indirectly) as it is measured as follows: - For currency derivatives: Foreign currency forward and option contracts are valued using standard valuation models. 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 September 30, 2021 and December 31, 2020. The carrying value of the Company’s long-term debt due within one year is $1 million and $13 million at September 30, 2021 and December 31, 2020, respectively. (c) The carrying value of the Company’s long-term debt is $503 million and $1,084 million at September 30, 2021 and December 31, 2020, respectively. Due to their short-term maturity, the carrying amounts of cash and cash equivalents, receivables, bank indebtedness, trade and other payables and income and other taxes approximate their fair values.

Earnings (Loss) Per Common Shar

Earnings (Loss) Per Common Share	9 Months Ended
Earnings (Loss) Per Common Share	Sep. 30, 2021
Earnings Per Share [Abstract]
Earnings Per Common Share	NOTE 6. _________________ EARNINGS (LOSS) PER COMMON SHARE The following table provides the reconciliation between basic and diluted earnings (loss) per common share: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 Earnings (loss) from continuing operations $ 74 $ (111 ) $ 105 $ (129 ) Earnings (loss) from discontinued operations, net of taxes $ — $ 19 $ (23 ) $ 61 Net earnings (loss) $ 74 $ (92 ) $ 82 $ (68 ) Weighted average number of common shares outstanding (millions) 50.4 55.2 51.4 55.5 Effect of dilutive securities (millions) 0.3 — 0.2 — Weighted average number of diluted common shares outstanding (millions) 50.7 55.2 51.6 55.5 Basic net earnings (loss) per common share (in dollars) Earnings (loss) from continuing operations $ 1.47 $ (2.01 ) $ 2.04 $ (2.33 ) Earnings (loss) from discontinued operations $ — $ 0.34 $ (0.44 ) $ 1.10 Basic net earnings (loss) per common share $ 1.47 $ (1.67 ) $ 1.60 $ (1.23 ) Diluted (loss) Earnings (loss) from continuing operations $ 1.46 $ (2.01 ) $ 2.03 $ (2.33 ) Earnings (loss) from discontinued operations $ — $ 0.34 $ (0.44 ) $ 1.10 Diluted $ 1.46 $ (1.67 ) $ 1.59 $ (1.23 ) 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: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 Options to purchase common shares — 407,662 — 407,662

Pension Plans and Other Post-Re

Pension Plans and Other Post-Retirement Benefit Plans	9 Months Ended
Pension Plans and Other Post-Retirement Benefit Plans	Sep. 30, 2021
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 three and nine months ended September 30, 2021, the pension expense was $9 million and $27 million, respectively (2020 – $10 million and $29 million, respectively). DEFINED BENEFIT PLANS AND OTHER POST-RETIREMENT BENEFIT PLANS The Company sponsors both contributory and non-contributory U.S. and non-U.S. defined benefit pension plans. Non-unionized employees in Canada joining the Company after January 1, 1998 participate in a defined contribution pension plan. Salaried employees in the U.S. joining the Company after January 1, 2008 participate in a defined contribution pension plan. Unionized and non-union hourly employees in the U.S. who are not grandfathered under the existing defined benefit pension plans, participate in a defined contribution pension plan for future service. The Company also sponsors a number of other post-retirement benefit plans for eligible U.S. and non-U.S. employees; the plans are unfunded and include life insurance programs and medical and dental benefits. The Company also provides supplemental unfunded defined benefit pension plans and supplemental unfunded defined contribution pension plans to certain senior management employees. Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the nine months ended September 30, 2021 September 30, 2021 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 8 1 22 1 Interest expense 7 — 23 1 Expected return on plan assets (16 ) — (49 ) — Amortization of net actuarial loss (gain) 2 — 6 (1 ) Settlement gain (1 ) — — — Amortization of prior year service costs — — 1 — Net periodic benefit cost — 1 3 1 Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the nine months ended September 30, 2020 September 30, 2020 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 7 — 21 1 Interest expense 10 — 30 1 Expected return on plan assets (17 ) — (51 ) — Amortization of net actuarial loss (gain) 3 — 7 (1 ) Curtailment loss 2 — 2 — Amortization of prior year service costs — — 1 — Net periodic benefit cost 5 — 10 1 The components of net periodic benefit cost for pension plans and other post-retirement benefits plans, other than service cost, are presented in Non-service components of net periodic benefit cost on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). For the three and nine months ended September 30, 2021, the Company contributed $3 million and $11 million, respectively (2020 – $8 million and $12 million, respectively) to the pension plans and $1 million and $3 million, respectively (2020 – $1 million and $3 million, respectively) to the other post-retirement benefit plans.

Other Operating Income, Net

Other Operating Income, Net	9 Months Ended
Other Operating Income, Net	Sep. 30, 2021
Other Income And Expenses [Abstract]
Other Operating Income, Net	NOTE 8. _________________ OTHER OPERATING INCOME, NET Other operating income, net is an aggregate of both recurring and non-recurring loss or income items and, as a result, can fluctuate from period to period. The Company’s other operating income, net includes the following: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 $ $ $ $ Bad debt expense — — (2 ) 5 Environmental provision 1 — 2 1 Non-production agreement terminated — — — (7 ) Foreign exchange (gain) loss (2 ) 1 — — Net gain on sale of property, plant and equipment (3 ) — (3 ) — Other (1 ) (1 ) (3 ) (2 ) Other operating income, net (5 ) — (6 ) (3 )

Income Taxes

Income Taxes	9 Months Ended
Income Taxes	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	NOTE 9. _________________ INCOME TAXES For the third quarter of 2021, the Company’s income tax expense was $22 million, consisting of a current income tax expense of $28 million and a deferred income tax benefit of $6 million. This compares to an income tax benefit of $52 million in the third quarter of 2020, consisting of a current income tax benefit of $10 million and a deferred income tax benefit of $42 million. The Company made income tax payments, net of refunds, of $17 million during the third quarter of 2021. The effective tax rate was 23% compared with an effective tax rate of 32% in the third quarter of 2020. The Company’s tax provision for interim periods is determined using an estimate of its annual effective tax rate and then adjusting for discrete items arising in that quarter. In each interim quarter the Company updates its estimate of the annual effective tax rate and, if the estimated annual tax rate changes, makes a cumulative adjustment in that quarter. The effective tax rate for the third quarter of 2020 was significantly impacted by such an adjustment, mainly due to a change in the mix of earnings or loss between jurisdictions. The effective tax rate for the third quarter of 2020 was also favorably impacted by the CARES Act, which granted companies the ability to carry back tax losses generated in the U.S. in 2020 to a tax year with a higher statutory tax rate. For the first nine months of 2021, the Company’s income tax expense was $38 million, consisting of a current income tax expense of $43 million and a deferred income tax benefit of $5 million. This compares to an income tax benefit of $60 million in the first nine months of 2020, consisting of a current income tax benefit of $15 million and a deferred income tax benefit of $45 million. The Company made payments, net of refunds, of $18 million during the first nine months of 2021. The effective tax rate was 27% compared to an effective tax rate of 32% in the first nine months of 2020. The effective tax rate for the first nine months of 2021 was significantly impacted by certain transaction costs incurred during the period related to the potential acquisition of the Company by Paper Excellence which provide no tax benefit. The effective tax rate for the first nine months of 2020 was significantly impacted by the mix of earnings or loss in the Company’s major jurisdictions, by the recognition of additional tax credits in various jurisdictions, and by the ability to carry back U.S. tax losses generated in 2020 to a tax year with a higher statutory tax rate. These favorable impacts were partially offset by an increase in the valuation allowance related to the expected realization of certain U.S. state tax credits.

Inventories

Inventories	9 Months Ended
Inventories	Sep. 30, 2021
Inventory Disclosure [Abstract]
Inventories	NOTE 10. _________________ INVENTORIES The following table presents the components of inventories: September 30, December 31, 2021 2020 $ $ Work in process and finished goods 324 321 Raw materials 110 107 Operating and maintenance supplies 210 202 644 630

Leases

Leases	9 Months Ended
Leases	Sep. 30, 2021
Leases [Abstract]
Leases	NOTE 11. _________________ 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 11 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. The components of lease expense were as follows: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 $ $ $ $ Operating lease expense 5 6 16 17 Finance lease expense: Amortization of right-of-use assets 1 — 1 — Interest on lease liabilities — — — — Total finance lease expense 1 — 1 — Supplemental cash flow information related to leases was as follows: For the nine months ended September 30, September 30, 2021 2020 $ $ Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 18 17 Operating cash flows from finance leases 1 1 Financing cash flows from finance leases 1 1 Right-of-use assets obtained in exchange for lease liabilities: Operating leases 2 5 Supplemental balance sheet information related to leases was as follows: September 30, December 31, 2021 2020 $ $ Operating leases Operating leases right-of-use assets 45 59 Lease liabilities due within one year 19 20 Long-term operating lease liabilities 40 50 59 70 Finance leases Property, plant and equipment 11 11 Accumulated depreciation (4 ) (3 ) 7 8 Long-term debt due within one year 1 1 Long-term debt 8 9 9 10 Weighted-average remaining lease term Operating leases 4.5 years 4.7 years Finance leases 8.2 years 8.8 years Weighted-average discount rate Operating leases 4.4 % 4.4 % Finance leases 6.1 % 6.1 % Maturities of lease liabilities at September 30, 2021 were as follows: Operating leases Finance leases September 30, September 30, 2021 2021 $ $ 2021 (1) 5 — 2022 18 2 2023 15 2 2024 11 1 2025 6 1 Thereafter 10 5 Total lease payments 65 11 Less: Imputed interest 6 2 Total lease liabilities 59 9 (1) Represents the remaining three months of 2021.

Closure and Restructuring Costs

Closure and Restructuring Costs and Impairment of Long-Lived Assets	9 Months Ended
	Sep. 30, 2021
Restructuring And Related Activities [Abstract]
Closure and Restructuring Costs and Impairment of Long-Lived Assets	NOTE 12. _________________ CLOSURE AND RESTRUCTURING COSTS AND IMPAIRMENT OF LONG-LIVED ASSETS Paper Excellence to Acquire Domtar Corporation On May 10, 2021, Domtar and Paper Excellence, a global diversified manufacturer of pulp and specialty, printing, writing, and packaging papers, entered into a business combination agreement under which the Paper Excellence group of companies will acquire all of the issued and outstanding shares of Domtar common stock for $55.50 per share, in cash. The all-cash transaction represents an enterprise value of approximately $3 billion. The transaction is expected to close in the fourth quarter of 2021, subject to receipt of the required regulatory approvals and other customary closing conditions. As a result, during the three and nine months ended September 30, 2021, the Company recorded $5 million and $23 million, respectively, of transaction fees under Closure and restructuring costs on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). Cost reduction program The Company implemented a cost savings program. As part of this program, on August 7, 2020, the Company announced the permanent closure of the uncoated freesheet manufacturing at the Kingsport, Tennessee and Port Huron, Michigan mills, the remaining paper machine at the Ashdown, Arkansas mill and the converting center in Ridgefields, Tennessee. Additionally, on May 7, 2021, the Company announced the closure of the converting center in Dallas, Texas. These actions reduced the Company’s annual uncoated freesheet paper capacity by approximately 721,000 short tons, and resulted in a workforce reduction of approximately 750 employees. The Kingsport and Ashdown paper machines, which have been idled since April 2020, did not recommence operations. The Ridgefields converting center ceased operations at the end of the third quarter of 2020, while the Port Huron mill shut down at the end of February 2021 and the Dallas converting center ceased operations at the beginning of July 2021. For the three and nine months ended September 30, 2021, the Company recorded $1 million and $8 million, respectively, of accelerated depreciation under Impairment of long-lived assets, $1 million and $5 million, respectively, of severance and termination costs, $1 million and nil, respectively, of pension settlement gain and nil and $4 million, respectively, of other costs under Closure and restructuring costs on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). During the third quarter of 2020, the Company recorded $111 million of accelerated depreciation under Impairment of long-lived assets on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). Additionally, the Company recorded $29 million of severance and termination costs, $31 million of inventory obsolescence, $2 million of pension curtailment loss and $6 million of other costs, under Closure and restructuring costs on the Consolidated Statement of Earnings (Loss) and Comprehensive Income (Loss). Conversion of Kingsport, Tennessee mill The Company plans to enter the linerboard market with the conversion of the Kingsport paper machine. Once in full operation, the mill will produce and market approximately 600,000 tons annually of high-quality recycled linerboard and medium, providing the Company with a strategic footprint in a growing adjacent market. The conversion is expected to be completed by the end of 2022. The Company Restart of the paper machine at Ashdown, Arkansas mill On July 15, 2021, Domtar announced its intention to restart the paper machine at the Ashdown, Arkansas mill to add an additional 185,000 tons per year of uncoated freesheet production capacity to its manufacturing network. The increase is necessary to meet growing customer demand as the economy recovers from the COVID-19 pandemic. The additional paper capacity will result in a capacity reduction of 185,000 ADMT per year of baled SBSK pulp at the mill. However, it will not impact Ashdown's fluff pulp production capacity, or Domtar's commitment to serving its key hygiene customers around the world. Additionally, the Company has a dedicated team developing a kraft linerboard project for the Ashdown Mill, and the decision to restart the paper machine will not impact the Company's intention to produce containerboard and other packaging products at the facility. The machine is expected to resume full operation in January 2022 following a period of time to ramp up to full production. The Company estimates the restart will cost approximately $10 million. Other costs For the three and nine months ended September 30, 2021, other costs related to previous and ongoing closures and restructuring included nil and $1 million, respectively, of other costs (2020 – nil and $1 million of severance and termination costs).

Long-Term Debt

Long-Term Debt	9 Months Ended
Long-Term Debt	Sep. 30, 2021
Debt Disclosure [Abstract]
Long-Term Debt	NOTE 13. _________________ LONG-TERM DEBT 4.4% UNSECURED NOTES On April 8, 2021, the Company redeemed the 4.4% Notes, originally due in 2022, at a redemption price of 100% of the principal amount of $300 million, plus accrued and unpaid interest, as well as a make-whole premium of $11 million. TERM LOAN On March 11, 2021, the Company fully repaid its Term Loan Agreement, originally maturing on May 5, 2025, in the amount of $294 million and wrote-off $2 million of unamortized debt issuance costs related to this repayment.

Changes in Accumulated Other Co

Changes in Accumulated Other Comprehensive Loss by Component	9 Months Ended
	Sep. 30, 2021
Equity [Abstract]
Changes in Accumulated Other Comprehensive Loss by Component	NOTE 14. _________________ 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 cash flow hedges Pension items (2) Post-retirement benefit items (2) Foreign currency items Total $ $ $ $ $ Balance at December 31, 2019 (5 ) (197 ) 11 (202 ) (393 ) Natural gas swap contracts 1 N/A N/A N/A 1 Currency options 3 N/A N/A N/A 3 Foreign exchange forward contracts 23 N/A N/A N/A 23 Net loss N/A (21 ) (1 ) N/A (22 ) Foreign currency items N/A N/A N/A 63 63 Other comprehensive income (loss) before reclassifications 27 (21 ) (1 ) 63 68 Amounts reclassified from Accumulated other comprehensive loss 12 11 (2 ) — 21 Net current period other comprehensive income (loss) 39 (10 ) (3 ) 63 89 Balance at December 31, 2020 34 (207 ) 8 (139 ) (304 ) Natural gas swap contracts 24 N/A N/A N/A 24 Foreign exchange forward contracts 3 N/A N/A N/A 3 Net gain N/A 29 — N/A 29 Foreign currency items N/A N/A N/A 63 63 Other comprehensive income before reclassifications 27 29 — 63 119 Amounts reclassified from Accumulated other comprehensive loss (25 ) 9 (1 ) — (17 ) Net current period other comprehensive income (loss) 2 38 (1 ) 63 102 Balance at September 30, 2021 36 (169 ) 7 (76 ) (202 ) (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 tables present reclassifications out of Accumulated other comprehensive loss for the three and nine months ended September 30, 2021 and 2020: Details about Accumulated other comprehensive loss components Amounts reclassified from Accumulated other comprehensive loss For the three months ended September 30, 2021 September 30, 2020 $ $ Net derivative gains (losses) on cash flow hedge Natural gas swap contracts (1) 7 (2 ) Currency options and forwards (1) 7 — Total before tax 14 (2 ) Tax (expense) benefit (3 ) 1 Net of tax 11 (1 ) Amortization of defined benefit pension items Amortization of net actuarial loss (3) (1 ) (3 ) Curtailment loss (3) — (2 ) Total before tax (1 ) (5 ) Tax benefit — 2 Net of tax (1 ) (3 ) Amortization of other post-retirement benefit items Amortization of net actuarial gain (3) — — Total before tax — — Tax expense — — Net of tax — — Amounts reclassified from Accumulated other comprehensive loss For the nine months ended September 30, 2021 September 30, 2020 $ $ Net derivatives gains (losses) on cash flow hedge Natural gas swap contracts (1) 6 (10 ) Currency options and forwards (1) 33 (9 ) Net investment hedge (2) (9 ) — Total before tax 30 (19 ) Tax (expense) benefit (5 ) 5 Net of tax 25 (14 ) Amortization of defined benefit pension items Amortization of net actuarial loss (3) (6 ) (7 ) Curtailment loss (3) — (2 ) Amortization of prior year service costs (3) (1 ) (1 ) Discontinued operations (4 ) — Total before tax (11 ) (10 ) Tax benefit 2 3 Net of tax (9 ) (7 ) Amortization of other post-retirement benefit items Amortization of net actuarial gain (3) 1 1 Total before tax 1 1 Tax expense — — 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) This amount is included in Earnings (loss) from discontinued operations, net of taxes in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). ( 3 ) These amounts are included in the computation of net periodic benefit cost (see Note 7 “Pension Plans and Other Post-Retirement Benefit Plans” for more details).

Shareholders' Equity

Shareholders' Equity	9 Months Ended
Shareholders' Equity	Sep. 30, 2021
Equity [Abstract]
Shareholders' Equity	NOTE 15. _________________ SHAREHOLDERS’ EQUITY DIVIDENDS 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. Total dividends of approximately $25 million were paid on April 15, 2020 to shareholders of record on April 2, 2020. On May 5, 2020, due to the unprecedented market conditions and uncertainty caused by COVID-19, the Company suspended the payment of its regular quarterly dividend and stock repurchase program in order to preserve cash and provide additional flexibility in the current environment . STOCK REPURCHASE PROGRAM The Company’s Board of Directors has authorized a stock repurchase program (the “Program”) of up to $1.6 billion. 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. On February 11, 2021, the Company announced that it would resume its stock repurchase program. The Board of Directors will continue to evaluate the Company’s capital return program based upon customary considerations, including market conditions. On March 2, 2021, the Company entered into an accelerated share repurchase (“ASR”) agreement with JPMorgan Chase Bank, N.A. to repurchase $200 million of its common stock with available cash on hand, including cash received from the divestiture of its Personal Care segment closed on March 1, 2021. Under the ASR agreement, the Company paid $200 million in exchange for the delivery of 4,430,906 shares. The transaction was completed in September 2021, at which time the Company paid an additional $15 million to JPMorgan Chase Bank N.A. to settle the agreement. During the first nine months of 2021, During the first nine months of 2020, the Company repurchased 1,798,306 shares at an average price of $33.05 for a total cost of $59 million.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2021
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	NOTE 16. _________________ 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. 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 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 the Company in connection with its 2007 purchase of the Dryden Property. As the current owner of the Dryden Property, the Company 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 the Company. 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 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 the Company has the benefit of the Indemnity. In addition to the Indemnity, Domtar has other recourses relating to the historical contamination. The situation involving the historical contamination is continuing to develop, and the Company cannot predict its outcome. While the Company 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: September 30, 2021 $ Balance at beginning of year 47 Additions and other changes 2 Environmental spending (3 ) Balance at end of period 46 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 . 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 September 30, 2021, 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. 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, compliance with laws, 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 September 30, 2021, 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 . As of September 30, 2021, the Company has not recorded a liability associated with these indemnifications, as it does not expect to make any payments pertaining to these indemnifications. CLIMATE CHANGE AND AIR QUALITY 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 repealed the Clean Power Plan and replaced it with the “Affordable Clean Energy” (“ACE”) rule. The ACE rule was legally challenged in the U.S. Court of Appeals for the D.C. Circuit. The Court ruled the EPA wrongly understood the Clean Air Act vacated the ACE rule, sending it back to EPA for further consideration. The court also rejected the embedded repeal of the Clean Power Plan, but the court stayed its mandate as to that part of its decision to avoid reinstating that now outdated Clean Power Plan. Four petitions of certiorari have been filed with the United States Supreme Court seeking review of the D.C. Circuit’s decision, and the Supreme Court is expected to decide whether to take the case this Fall. Regardless of the outcome of the petitions for certiorari and EPA’s further consideration, 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 gas (“GHG”) cap-and-trade system 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 Canadian Government has accepted Ontario’s program as an alternative to the federal program and the transition for Ontario facilities from the federal program to the Ontario program is expected to occur on January 1, 2022. The Company does not expect to be disproportionately affected compared with other pulp and paper producers located in Ontario. The EPA proposed to revise its Industrial Boiler Maximum Achievable Control Technology Standard (“MACT”), or Boiler MACT, in a notice published on August 24, 2020. The proposed rule is a response to two court decisions that remanded certain issues for further review by the EPA, and it includes revisions to 34 different emission limitations that could apply to some of the Company’s facilities. The EPA ha d planned to issue the final rule in September 2021 , but the final rule has been delayed . Although the EPA has indicated that a small number of facilities may need to reduce emissions further compared to the current limits, the Company does not expect its facilities to be disproportionately affected compared to other U.S. pulp and paper producers.

Segment Disclosures

Segment Disclosures	9 Months Ended
Segment Disclosures	Sep. 30, 2021
Segment Reporting [Abstract]
Segment Disclosures	NOTE 17. _________________ SEGMENT DISCLOSURES Following the sale of the Company’s Personal Care business on March 1, 2021, the Company now operates as a single • Pulp and Paper – consists of the design, manufacturing, marketing and distribution of communication, specialty and packaging papers, as well as softwood, hardwood and fluff pulp, and high quality airlaid ultrathin laminated cores. An analysis and reconciliation of the Company’s business segment information to the respective information in the financial statements is as follows: For the three months ended For the nine months ended SEGMENT DATA September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 $ $ $ $ Sales by product group Communication papers 513 483 1,499 1,491 Specialty and packaging papers 154 148 436 425 Market pulp 353 257 1,018 782 Absorbent core materials 11 11 32 34 Consolidated sales 1,031 899 2,985 2,732 Operating income (loss) from continuing operations (1) Pulp and Paper 108 (140 ) 215 (133 ) Corporate (12 ) (12 ) (49 ) (24 ) Consolidated operating income (loss) from continuing operations 96 (152 ) 166 (157 ) Interest expense, net 7 14 42 43 Non-service components of net periodic benefit cost (7 ) (4 ) (19 ) (13 ) Earnings (loss) before income taxes and equity loss 96 (162 ) 143 (187 ) Income tax expense (benefit) 22 (52 ) 38 (60 ) Equity method investment loss, net of taxes — 1 — 2 Earnings (loss) from continuing operations 74 (111 ) 105 (129 ) Earnings (loss) from discontinued operations, net of taxes — 19 (23 ) 61 Net earnings (loss) 74 (92 ) 82 (68 ) (1) The Government of Canada created the Canada Emergency Wage Subsidy (“CEWS”) to provide financial support for businesses during the COVID-19 pandemic and prevent large layoffs. For the nine months ended September 30, 2021, the Company recognized $7 million as a reduction of costs related to this program (CDN $9 million) ($6 million in Cost of sales (CDN $7 million) and $1 million in Selling, general and administrative (CDN $2 million)).

Supplemental Guarantor Financia

Supplemental Guarantor Financial Information	9 Months Ended
Supplemental Guarantor Financial Information	Sep. 30, 2021
Condensed Financial Information Of Parent Company Only Disclosure [Abstract]
Supplemental Guarantor Financial Information	NOTE 18. _________________ 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, and EAM Corporation, (“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. Prior to the sale of the Company’s Personal Care Business on March 1, 2021, Attends Healthcare Products Inc., Associated Hygienic Products LLC and Home Delivery Incontinent Supplies Co, were Guarantor Subsidiaries. The following supplemental condensed consolidating financial information sets forth, on an unconsolidated basis, the Balance Sheets at September 30, 2021 and December 31, 2020, the Statements of Earnings (Loss) and Comprehensive Income (Loss) for the three and nine months ended September 30, 2021 and 2020 and the Statements of Cash Flows for the nine months ended September 30, 2021 and 2020 for Domtar Corporation (the “Parent”), and on a combined basis for the Guarantor Subsidiaries and, on a combined basis, the Non-Guarantor Subsidiaries. The supplemental condensed consolidating financial information reflects the investments of the Parent in the Guarantor Subsidiaries, as well as the investments of the Guarantor Subsidiaries in the Non-Guarantor Subsidiaries, using the equity method. For the three months ended September 30, 2021 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 900 417 (286 ) 1,031 Operating expenses Cost of sales, excluding depreciation and amortization (5 ) 754 339 (286 ) 802 Depreciation and amortization — 38 15 — 53 Selling, general and administrative 2 33 35 — 70 Impairment of long-lived assets — 1 — — 1 Closure and restructuring costs 1 2 2 — 5 Asset conversion costs — 9 — — 9 Other operating loss (income), net 2 (2 ) (5 ) — (5 ) — 835 386 (286 ) 935 Operating income — 65 31 — 96 Interest expense (income), net 8 16 (17 ) — 7 Non-service components of net periodic benefit cost — (3 ) (4 ) — (7 ) (Loss) earnings before income taxes (8 ) 52 52 — 96 Income tax (benefit) expense (2 ) 14 10 — 22 Share in earnings of equity accounted investees 80 42 — (122 ) — Earnings from continuing operations 74 80 42 (122 ) 74 Loss from discontinued operations, net of taxes — — — — — Net earnings 74 80 42 (122 ) 74 Other comprehensive loss (20 ) (29 ) (20 ) 49 (20 ) Comprehensive income 54 51 22 (73 ) 54 For the nine months ended September 30, 2021 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,571 1,235 (821 ) 2,985 Operating expenses Cost of sales, excluding depreciation and amortization (5 ) 2,241 985 (821 ) 2,400 Depreciation and amortization — 114 46 — 160 Selling, general and administrative 1 43 158 — 202 Impairment of long-lived assets — 8 — — 8 Closure and restructuring costs 16 14 3 — 33 Asset conversion costs — 22 — — 22 Other operating loss (income), net 1 (4 ) (3 ) — (6 ) 13 2,438 1,189 (821 ) 2,819 Operating (loss) income (13 ) 133 46 — 166 Interest expense (income), net 44 46 (48 ) — 42 Non-service components of net periodic benefit cost — (8 ) (11 ) — (19 ) (Loss) earnings before income taxes (57 ) 95 105 — 143 Income tax (benefit) expense (11 ) 25 24 — 38 Share in earnings of equity accounted investees 141 87 — (228 ) — Earnings from continuing operations 95 157 81 (228 ) 105 (Loss) earnings from discontinued operations, net of taxes (13 ) (16 ) 6 — (23 ) Net earnings 82 141 87 (228 ) 82 Other comprehensive income 102 83 69 (152 ) 102 Comprehensive income 184 224 156 (380 ) 184 For the three months ended September 30, 2020 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating (LOSS) AND COMPREHENSIVE INCOME (LOSS) Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 802 346 (249 ) 899 Operating expenses Cost of sales, excluding depreciation and amortization — 725 274 (249 ) 750 Depreciation and amortization — 40 16 — 56 Selling, general and administrative 2 (12 ) 76 — 66 Impairment of long-lived assets — 111 — — 111 Closure and restructuring costs — 64 4 — 68 2 928 370 (249 ) 1,051 Operating loss (2 ) (126 ) (24 ) — (152 ) Interest expense (income), net 17 18 (21 ) — 14 Non-service components of net periodic benefit cost — (1 ) (3 ) — (4 ) Loss before income taxes and equity loss (19 ) (143 ) — — (162 ) Income tax expense (benefit) 59 (107 ) (4 ) — (52 ) Equity method investment loss, net of taxes — — 1 — 1 Share in earnings of equity accounted investees (14 ) 142 — (128 ) — (Loss) earnings from continuing operations (92 ) 106 3 (128 ) (111 ) (Loss) earnings from discontinued operations, net of taxes — (120 ) 139 — 19 Net (loss) earnings (92 ) (14 ) 142 (128 ) (92 ) Other comprehensive income 23 16 41 (57 ) 23 Comprehensive (loss) income (69 ) 2 183 (185 ) (69 ) For the nine months ended September 30, 2020 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating (LOSS) AND COMPREHENSIVE INCOME (LOSS) Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,415 1,010 (693 ) 2,732 Operating expenses Cost of sales, excluding depreciation and amortization — 2,234 808 (693 ) 2,349 Depreciation and amortization — 125 45 — 170 Selling, general and administrative 7 19 167 — 193 Impairment of long-lived assets — 111 — — 111 Closure and restructuring costs — 65 4 — 69 Other operating loss (income), net 1 3 (7 ) — (3 ) 8 2,557 1,017 (693 ) 2,889 Operating loss (8 ) (142 ) (7 ) — (157 ) Interest expense (income), net 49 56 (62 ) — 43 Non-service components of net periodic benefit cost — (5 ) (8 ) — (13 ) (Loss) earnings before income taxes and equity loss (57 ) (193 ) 63 — (187 ) Income tax (benefit) expense (35 ) (47 ) 22 — (60 ) Equity method investment loss, net of taxes — 1 1 — 2 Share in earnings of equity accounted investees (46 ) 56 — (10 ) — (Loss) earnings from continuing operations (68 ) (91 ) 40 (10 ) (129 ) Earnings from discontinued operations, net of taxes — 45 16 — 61 Net (loss) earnings (68 ) (46 ) 56 (10 ) (68 ) Other comprehensive (loss) income (16 ) (27 ) 8 19 (16 ) Comprehensive (loss) income (84 ) (73 ) 64 9 (84 ) September 30, 2021 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 301 4 39 — 344 Receivables 1 131 424 — 556 Inventories — 437 207 — 644 Prepaid expenses 34 28 7 — 69 Income and other taxes receivable 64 — 13 (47 ) 30 Intercompany accounts 355 529 43 (927 ) — Total current assets 755 1,129 733 (974 ) 1,643 Property, plant and equipment, net — 1,377 657 — 2,034 Operating lease right-of-use assets — 37 8 — 45 Intangible assets, net — 24 5 — 29 Investments in affiliates 2,898 1,848 — (4,746 ) — Intercompany long-term advances 5 — 1,264 (1,269 ) — Other assets 17 40 151 (12 ) 196 Total assets 3,675 4,455 2,818 (7,001 ) 3,947 Liabilities and shareholders' equity Current liabilities Trade and other payables 9 371 173 — 553 Intercompany accounts 322 93 512 (927 ) — Income and other taxes payable 2 48 15 (47 ) 18 Operating lease liabilities due within one year — 15 4 — 19 Long-term debt due within one year — — 1 — 1 Total current liabilities 333 527 705 (974 ) 591 Long-term debt 495 — 8 — 503 Operating lease liabilities — 36 4 — 40 Intercompany long-term loans 596 673 — (1,269 ) — Deferred income taxes and other 6 234 97 (12 ) 325 Other liabilities and deferred credits 30 87 156 — 273 Shareholders' equity 2,215 2,898 1,848 (4,746 ) 2,215 Total liabilities and shareholders' equity 3,675 4,455 2,818 (7,001 ) 3,947 December 31, 2020 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 208 5 96 — 309 Receivables — 65 315 — 380 Inventories — 425 205 — 630 Prepaid expenses 8 37 5 — 50 Income and other taxes receivable 36 — 18 — 54 Intercompany accounts 759 902 433 (2,094 ) — Assets held for sale — 488 648 (3 ) 1,133 Total current assets 1,011 1,922 1,720 (2,097 ) 2,556 Property, plant and equipment, net — 1,348 675 — 2,023 Operating lease right-of-use assets — 48 11 — 59 Intangible assets, net — 24 5 — 29 Investments in affiliates 3,558 2,169 — (5,727 ) — Intercompany long-term advances 5 — 1,157 (1,162 ) — Other assets 11 41 143 (6 ) 189 Total assets 4,585 5,552 3,711 (8,992 ) 4,856 Liabilities and shareholders' equity Current liabilities Trade and other payables 26 294 167 (3 ) 484 Intercompany accounts 677 491 926 (2,094 ) — Income and other taxes payable 3 11 1 — 15 Operating lease liabilities due within one year — 15 5 — 20 Long-term debt due within one year 12 — 1 — 13 Liabilities held for sale — 121 174 — 295 Total current liabilities 718 932 1,274 (2,097 ) 827 Long-term debt 1,075 — 9 — 1,084 Operating lease liabilities — 44 6 — 50 Intercompany long-term loans 509 653 — (1,162 ) — Deferred income taxes and other — 237 90 (6 ) 321 Other liabilities and deferred credits 23 128 163 — 314 Shareholders' equity 2,260 3,558 2,169 (5,727 ) 2,260 Total liabilities and shareholders' equity 4,585 5,552 3,711 (8,992 ) 4,856 For the nine months ended September 30, 2021 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 82 141 87 (228 ) 82 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (125 ) 39 (55 ) 228 87 Cash flows (used for) provided from operating activities (43 ) 180 32 — 169 Investing activities Additions to property, plant and equipment — (153 ) (38 ) — (191 ) Proceeds from disposals of property, plant and equipment — 1 3 — 4 Proceeds from sale of business, net of cash disposed — — 897 — 897 Cash flows (used for) provided from investing activities — (152 ) 862 — 710 Financing activities Stock repurchase (238 ) — — — (238 ) Repayments of long-term debt, including make-whole premium (605 ) — (1 ) — (606 ) Increase in long-term advances to related parties — (29 ) (950 ) 979 — Decrease in long-term advances to related parties 979 — — (979 ) — Cash flows provided from (used for) financing activities 136 (29 ) (951 ) — (844 ) Net increase (decrease) in cash and cash equivalents 93 (1 ) (57 ) — 35 Cash and cash equivalents at beginning of period 208 5 96 — 309 Cash and cash equivalents at end of period 301 4 39 — 344 For the nine months ended September 30, 2020 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net (loss) earnings (68 ) (46 ) 56 (10 ) (68 ) Changes in operating and intercompany assets and liabilities and non-cash items, included in net (loss) earnings 41 81 212 10 344 Cash flows (used for) provided from operating activities (27 ) 35 268 — 276 Investing activities Additions to property, plant and equipment — (75 ) (55 ) — (130 ) Acquisition of business, net of cash acquired — — (30 ) — (30 ) Cash flows used for investing activities — (75 ) (85 ) — (160 ) Financing activities Dividend payments (51 ) — — — (51 ) Stock repurchase (59 ) — — — (59 ) Net change in bank indebtedness — (10 ) — — (10 ) Change in revolving credit facility (80 ) — — — (80 ) Proceeds from receivables securitization facility — — 25 — 25 Repayments of receivables securitization facility — — (80 ) — (80 ) Issuance of long-term debt 300 — — — 300 Repayments of long-term debt (3 ) — — — (3 ) Increase in long-term advances to related parties — — (100 ) 100 — Decrease in long-term advances to related parties 52 48 — (100 ) — Other (4 ) — 1 — (3 ) Cash flows provided from (used for) financing activities 155 38 (154 ) — 39 Net increase (decrease) in cash and cash equivalents 128 (2 ) 29 — 155 Impact of foreign exchange on cash — — 2 — 2 Cash and cash equivalents at beginning of period 1 11 49 — 61 Cash and cash equivalents at end of period 129 9 80 — 218

Discontinued Operations (Tables

Discontinued Operations (Tables)	9 Months Ended
Discontinued Operations (Tables)	Sep. 30, 2021
Discontinued Operations And Disposal Groups [Abstract]
Schedule of Disposal Groups, Including Discontinued Operations	Major components of earnings (loss) from discontinued operations: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 $ $ $ $ Sales — 243 154 738 Operating expenses Cost of sales, excluding depreciation and amortization — 179 111 538 Depreciation and amortization — 15 10 44 Selling, general and administrative — 33 24 101 Closure and restructuring costs — — 1 — Other operating loss, net — — 1 1 — 227 147 684 Operating income — 16 7 54 Net loss on disposition of discontinued operations — — (33 ) — Earnings (loss) from discontinued operations before income taxes — 16 (26 ) 54 Income tax benefit — (3 ) (3 ) (7 ) Net earnings (loss) from discontinued operations — 19 (23 ) 61 Major classes of assets and liabilities classified as held for sale in the accompanying Balance Sheets were as follows: At December 31, 2020 $ Assets Receivables 110 Inventories 138 Prepaid expenses 3 Income and other taxes receivable 3 Property, plant and equipment, net 351 Operating lease right-of-use assets 15 Intangible assets, net (2)(3) 554 Other assets 2 Total assets 1,176 Loss on classification as held for sale (43 ) Total assets of the disposal group classified as held for sale on the Consolidated Balance Sheets (1) 1,133 Liabilities Trade and other payables 128 Income and other taxes payable 12 Operating lease liabilities due within one year 8 Long-term debt 1 Operating lease liabilities 8 Deferred income taxes and other 130 Other liabilities and deferred credits 8 Total liabilities of the disposal group classified as held for sale on the Consolidated Balance Sheets (1) 295 (1) Total assets and liabilities of discontinued operations are classified in current assets and liabilities, respectively, in the Company’s Consolidated Balance Sheet at December 31, 2020. (2) Intangible assets, net at December 31, 2020 are comprised of $290 million of indefinite-lived assets and $264 million of definite-lived assets. (3) Indefinite-lived intangible assets of the disposal group held for sale consists of trade names ($248 million) and catalog rights ($42 million) following the business acquisitions in the Company’s former Personal Care segment. Cash Flows from Discontinued Operations: For the nine months ended September 30, September 30, 2021 2020 $ $ Cash flows from operating activities 16 58 Cash flows used for investing activities (3 ) (22 )

Acquisition of Business (Tables

Acquisition of Business (Tables)	9 Months Ended
Acquisition of Business (Tables)	Sep. 30, 2021
Business Combinations [Abstract]
Schedule of Preliminary Purchase Price Allocation	The table below illustrates the purchase price allocation: Fair value of net assets acquired at the date of acquisition Inventories $ 11 Property, plant and equipment 23 Operating lease right-of-use assets 2 Total assets 36 Less: Assumed Liabilities 6 Fair value of net assets acquired at the date of acquisition 30

Derivatives and Hedging Activ_2

Derivatives and Hedging Activities and Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2021
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 September 30, 2021 to hedge forecasted purchases: Commodity Notional contractual quantity under derivative contracts MMBtu (2) Notional contractual value under derivative contracts (in millions of dollars) Percentage of forecasted purchases under derivative contracts Natural gas 2021 (1) 1,975,000 $ 6 29% 2022 6,870,000 $ 19 26% 2023 2,810,000 $ 8 10% (1) Represents the remaining three months of 2021 (2) 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 September 30, 2021 to hedge forecasted purchases and sales: Currency exposure hedged Year of maturity Notional contractual value Percentage of forecasted net exposures under contracts Average Protection rate Average Obligation rate CAD/USD 2021 (1) 173 CAD 69% 1 USD = 1.3181 1 USD = 1.3374 CAD/USD 2022 499 CAD 50% 1 USD = 1.3164 1 USD = 1.3302 CAD/USD 2023 146 CAD 15% 1 USD = 1.2601 1 USD = 1.2601 (1)
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) and (c) below) at September 30, 2021 and December 31, 2020, in accordance with the accounting standards for fair value measurements and disclosures and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value. Fair Value of financial instruments at: September 30, 2021 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 21 — 21 — (a) Prepaid expenses Natural gas swap contracts 16 — 16 — (a) Prepaid expenses Currency derivatives 1 — 1 — (a) Other assets Natural gas swap contracts 5 — 5 — (a) Other assets Total Assets 43 — 43 — Liabilities derivatives Currency derivatives 2 — 2 — (a) Trade and other payables Currency derivatives 2 — 2 — (a) Other Total Liabilities 4 — 4 — Other Instruments: Stock-based compensation - liability awards 4 4 — — Trade and other payables Stock-based compensation - liability awards 20 20 — — Other liabilities and deferred credits Equity swap contracts 13 13 — — Prepaid expenses Long-term debt due within one year 1 — 1 — (b) Long-term debt due within one year Long-term debt 526 — 526 — (c) Long-term debt Fair Value of financial instruments at: December 31, 2020 Quoted prices in active markets for identical assets (Level 1) Significant observable inputs (Level 2) Significant unobservable inputs (Level 3) Balance sheet classification $ $ $ $ Derivatives designated as hedging instruments: Asset derivatives Currency derivatives 31 — 31 — (a) Prepaid expenses Currency derivatives 16 — 16 — (a) Other assets Natural gas swap contracts 1 — 1 — (a) Other assets Total Assets 48 — 48 — Liabilities derivatives Currency derivatives 1 — 1 — (a) Trade and other payables Natural gas swap contracts 2 — 2 — (a) Trade and other payables Natural gas swap contracts 3 — 3 — (a) Other liabilities and deferred credits Total Liabilities 6 — 6 — Other Instruments: Stock-based compensation - liability awards 5 5 — — Trade and other payables Stock-based compensation - liability awards 11 11 — — Other liabilities and deferred credits Equity swap contracts 2 2 Other assets Long-term debt due within one year 13 — 13 — (b) Long-term debt due within one year Long-term debt 1,221 — 1,221 — (c) Long-term debt (a) Fair value of the Company’s derivatives are classified under Level 2 (inputs that are observable; directly or indirectly) as it is measured as follows: - For currency derivatives: Foreign currency forward and option contracts are valued using standard valuation models. 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 September 30, 2021 and December 31, 2020. The carrying value of the Company’s long-term debt due within one year is $1 million and $13 million at September 30, 2021 and December 31, 2020, respectively. (c) The carrying value of the Company’s long-term debt is $503 million and $1,084 million at September 30, 2021 and December 31, 2020, respectively.

Earnings (Loss) Per Common Sh_2

Earnings (Loss) Per Common Share (Tables)	9 Months Ended
Earnings (Loss) Per Common Share (Tables)	Sep. 30, 2021
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: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 Earnings (loss) from continuing operations $ 74 $ (111 ) $ 105 $ (129 ) Earnings (loss) from discontinued operations, net of taxes $ — $ 19 $ (23 ) $ 61 Net earnings (loss) $ 74 $ (92 ) $ 82 $ (68 ) Weighted average number of common shares outstanding (millions) 50.4 55.2 51.4 55.5 Effect of dilutive securities (millions) 0.3 — 0.2 — Weighted average number of diluted common shares outstanding (millions) 50.7 55.2 51.6 55.5 Basic net earnings (loss) per common share (in dollars) Earnings (loss) from continuing operations $ 1.47 $ (2.01 ) $ 2.04 $ (2.33 ) Earnings (loss) from discontinued operations $ — $ 0.34 $ (0.44 ) $ 1.10 Basic net earnings (loss) per common share $ 1.47 $ (1.67 ) $ 1.60 $ (1.23 ) Diluted (loss) Earnings (loss) from continuing operations $ 1.46 $ (2.01 ) $ 2.03 $ (2.33 ) Earnings (loss) from discontinued operations $ — $ 0.34 $ (0.44 ) $ 1.10 Diluted $ 1.46 $ (1.67 ) $ 1.59 $ (1.23 )
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: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 Options to purchase common shares — 407,662 — 407,662

Pension Plans and Other Post-_2

Pension Plans and Other Post-Retirement Benefit Plans (Tables)	9 Months Ended
	Sep. 30, 2021
Compensation And Retirement Disclosure [Abstract]
Components of Net Periodic Benefit Cost for Pension Plans and Other Post-Retirement Benefit Plans	Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the nine months ended September 30, 2021 September 30, 2021 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 8 1 22 1 Interest expense 7 — 23 1 Expected return on plan assets (16 ) — (49 ) — Amortization of net actuarial loss (gain) 2 — 6 (1 ) Settlement gain (1 ) — — — Amortization of prior year service costs — — 1 — Net periodic benefit cost — 1 3 1 Components of net periodic benefit cost for pension plans and other post-retirement benefit plans: For the three months ended For the nine months ended September 30, 2020 September 30, 2020 Pension plans Other post-retirement benefit plans Pension plans Other post-retirement benefit plans $ $ $ $ Service cost 7 — 21 1 Interest expense 10 — 30 1 Expected return on plan assets (17 ) — (51 ) — Amortization of net actuarial loss (gain) 3 — 7 (1 ) Curtailment loss 2 — 2 — Amortization of prior year service costs — — 1 — Net periodic benefit cost 5 — 10 1

Other Operating Income, Net (Ta

Other Operating Income, Net (Tables)	9 Months Ended
Other Operating Income, Net (Tables)	Sep. 30, 2021
Other Income And Expenses [Abstract]
Components of Other Operating Income, Net	The Company’s other operating income, net includes the following: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 $ $ $ $ Bad debt expense — — (2 ) 5 Environmental provision 1 — 2 1 Non-production agreement terminated — — — (7 ) Foreign exchange (gain) loss (2 ) 1 — — Net gain on sale of property, plant and equipment (3 ) — (3 ) — Other (1 ) (1 ) (3 ) (2 ) Other operating income, net (5 ) — (6 ) (3 )

Inventories (Tables)

Inventories (Tables)	9 Months Ended
Inventories (Tables)	Sep. 30, 2021
Inventory Disclosure [Abstract]
Components of Inventories	The following table presents the components of inventories: September 30, December 31, 2021 2020 $ $ Work in process and finished goods 324 321 Raw materials 110 107 Operating and maintenance supplies 210 202 644 630

Leases (Tables)

Leases (Tables)	9 Months Ended
Leases (Tables)	Sep. 30, 2021
Leases [Abstract]
Summary of Components of Lease Expense	The components of lease expense were as follows: For the three months ended For the nine months ended September 30, September 30, September 30, September 30, 2021 2020 2021 2020 $ $ $ $ Operating lease expense 5 6 16 17 Finance lease expense: Amortization of right-of-use assets 1 — 1 — Interest on lease liabilities — — — — Total finance lease expense 1 — 1 —
Summary of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases was as follows: For the nine months ended September 30, September 30, 2021 2020 $ $ Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases 18 17 Operating cash flows from finance leases 1 1 Financing cash flows from finance leases 1 1 Right-of-use assets obtained in exchange for lease liabilities: Operating leases 2 5
Summary of Supplemental Balance Sheet Information Related to Leases	Supplemental balance sheet information related to leases was as follows: September 30, December 31, 2021 2020 $ $ Operating leases Operating leases right-of-use assets 45 59 Lease liabilities due within one year 19 20 Long-term operating lease liabilities 40 50 59 70 Finance leases Property, plant and equipment 11 11 Accumulated depreciation (4 ) (3 ) 7 8 Long-term debt due within one year 1 1 Long-term debt 8 9 9 10 Weighted-average remaining lease term Operating leases 4.5 years 4.7 years Finance leases 8.2 years 8.8 years Weighted-average discount rate Operating leases 4.4 % 4.4 % Finance leases 6.1 % 6.1 %
Summary of Maturities of Lease Liabilities	Maturities of lease liabilities at September 30, 2021 were as follows: Operating leases Finance leases September 30, September 30, 2021 2021 $ $ 2021 (1) 5 — 2022 18 2 2023 15 2 2024 11 1 2025 6 1 Thereafter 10 5 Total lease payments 65 11 Less: Imputed interest 6 2 Total lease liabilities 59 9 (1) Represents the remaining three months of 2021.

Changes in Accumulated Other _2

Changes in Accumulated Other Comprehensive Loss by Component (Tables)	9 Months Ended
	Sep. 30, 2021
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 cash flow hedges Pension items (2) Post-retirement benefit items (2) Foreign currency items Total $ $ $ $ $ Balance at December 31, 2019 (5 ) (197 ) 11 (202 ) (393 ) Natural gas swap contracts 1 N/A N/A N/A 1 Currency options 3 N/A N/A N/A 3 Foreign exchange forward contracts 23 N/A N/A N/A 23 Net loss N/A (21 ) (1 ) N/A (22 ) Foreign currency items N/A N/A N/A 63 63 Other comprehensive income (loss) before reclassifications 27 (21 ) (1 ) 63 68 Amounts reclassified from Accumulated other comprehensive loss 12 11 (2 ) — 21 Net current period other comprehensive income (loss) 39 (10 ) (3 ) 63 89 Balance at December 31, 2020 34 (207 ) 8 (139 ) (304 ) Natural gas swap contracts 24 N/A N/A N/A 24 Foreign exchange forward contracts 3 N/A N/A N/A 3 Net gain N/A 29 — N/A 29 Foreign currency items N/A N/A N/A 63 63 Other comprehensive income before reclassifications 27 29 — 63 119 Amounts reclassified from Accumulated other comprehensive loss (25 ) 9 (1 ) — (17 ) Net current period other comprehensive income (loss) 2 38 (1 ) 63 102 Balance at September 30, 2021 36 (169 ) 7 (76 ) (202 ) (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 tables present reclassifications out of Accumulated other comprehensive loss for the three and nine months ended September 30, 2021 and 2020: Details about Accumulated other comprehensive loss components Amounts reclassified from Accumulated other comprehensive loss For the three months ended September 30, 2021 September 30, 2020 $ $ Net derivative gains (losses) on cash flow hedge Natural gas swap contracts (1) 7 (2 ) Currency options and forwards (1) 7 — Total before tax 14 (2 ) Tax (expense) benefit (3 ) 1 Net of tax 11 (1 ) Amortization of defined benefit pension items Amortization of net actuarial loss (3) (1 ) (3 ) Curtailment loss (3) — (2 ) Total before tax (1 ) (5 ) Tax benefit — 2 Net of tax (1 ) (3 ) Amortization of other post-retirement benefit items Amortization of net actuarial gain (3) — — Total before tax — — Tax expense — — Net of tax — — Amounts reclassified from Accumulated other comprehensive loss For the nine months ended September 30, 2021 September 30, 2020 $ $ Net derivatives gains (losses) on cash flow hedge Natural gas swap contracts (1) 6 (10 ) Currency options and forwards (1) 33 (9 ) Net investment hedge (2) (9 ) — Total before tax 30 (19 ) Tax (expense) benefit (5 ) 5 Net of tax 25 (14 ) Amortization of defined benefit pension items Amortization of net actuarial loss (3) (6 ) (7 ) Curtailment loss (3) — (2 ) Amortization of prior year service costs (3) (1 ) (1 ) Discontinued operations (4 ) — Total before tax (11 ) (10 ) Tax benefit 2 3 Net of tax (9 ) (7 ) Amortization of other post-retirement benefit items Amortization of net actuarial gain (3) 1 1 Total before tax 1 1 Tax expense — — 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) This amount is included in Earnings (loss) from discontinued operations, net of taxes in the Consolidated Statements of Earnings (Loss) and Comprehensive Income (Loss). ( 3 ) These amounts are included in the computation of net periodic benefit cost (see Note 7 “Pension Plans and Other Post-Retirement Benefit Plans” for more details).

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
Commitments and Contingencies (Tables)	Sep. 30, 2021
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: September 30, 2021 $ Balance at beginning of year 47 Additions and other changes 2 Environmental spending (3 ) Balance at end of period 46

Segment Disclosures (Tables)

Segment Disclosures (Tables)	9 Months Ended
Segment Disclosures (Tables)	Sep. 30, 2021
Segment Reporting [Abstract]
Analysis and Reconciliation of Reportable Segment Information	An analysis and reconciliation of the Company’s business segment information to the respective information in the financial statements is as follows: For the three months ended For the nine months ended SEGMENT DATA September 30, 2021 September 30, 2020 September 30, 2021 September 30, 2020 $ $ $ $ Sales by product group Communication papers 513 483 1,499 1,491 Specialty and packaging papers 154 148 436 425 Market pulp 353 257 1,018 782 Absorbent core materials 11 11 32 34 Consolidated sales 1,031 899 2,985 2,732 Operating income (loss) from continuing operations (1) Pulp and Paper 108 (140 ) 215 (133 ) Corporate (12 ) (12 ) (49 ) (24 ) Consolidated operating income (loss) from continuing operations 96 (152 ) 166 (157 ) Interest expense, net 7 14 42 43 Non-service components of net periodic benefit cost (7 ) (4 ) (19 ) (13 ) Earnings (loss) before income taxes and equity loss 96 (162 ) 143 (187 ) Income tax expense (benefit) 22 (52 ) 38 (60 ) Equity method investment loss, net of taxes — 1 — 2 Earnings (loss) from continuing operations 74 (111 ) 105 (129 ) Earnings (loss) from discontinued operations, net of taxes — 19 (23 ) 61 Net earnings (loss) 74 (92 ) 82 (68 ) (1) The Government of Canada created the Canada Emergency Wage Subsidy (“CEWS”) to provide financial support for businesses during the COVID-19 pandemic and prevent large layoffs. For the nine months ended September 30, 2021, the Company recognized $7 million as a reduction of costs related to this program (CDN $9 million) ($6 million in Cost of sales (CDN $7 million) and $1 million in Selling, general and administrative (CDN $2 million)).

Supplemental Guarantor Financ_2

Supplemental Guarantor Financial Information (Tables)	9 Months Ended
Supplemental Guarantor Financial Information (Tables)	Sep. 30, 2021
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Condensed Consolidating Statement of Earnings (Loss) and Comprehensive Income (Loss)	For the three months ended September 30, 2021 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 900 417 (286 ) 1,031 Operating expenses Cost of sales, excluding depreciation and amortization (5 ) 754 339 (286 ) 802 Depreciation and amortization — 38 15 — 53 Selling, general and administrative 2 33 35 — 70 Impairment of long-lived assets — 1 — — 1 Closure and restructuring costs 1 2 2 — 5 Asset conversion costs — 9 — — 9 Other operating loss (income), net 2 (2 ) (5 ) — (5 ) — 835 386 (286 ) 935 Operating income — 65 31 — 96 Interest expense (income), net 8 16 (17 ) — 7 Non-service components of net periodic benefit cost — (3 ) (4 ) — (7 ) (Loss) earnings before income taxes (8 ) 52 52 — 96 Income tax (benefit) expense (2 ) 14 10 — 22 Share in earnings of equity accounted investees 80 42 — (122 ) — Earnings from continuing operations 74 80 42 (122 ) 74 Loss from discontinued operations, net of taxes — — — — — Net earnings 74 80 42 (122 ) 74 Other comprehensive loss (20 ) (29 ) (20 ) 49 (20 ) Comprehensive income 54 51 22 (73 ) 54 For the nine months ended September 30, 2021 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating AND COMPREHENSIVE INCOME Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,571 1,235 (821 ) 2,985 Operating expenses Cost of sales, excluding depreciation and amortization (5 ) 2,241 985 (821 ) 2,400 Depreciation and amortization — 114 46 — 160 Selling, general and administrative 1 43 158 — 202 Impairment of long-lived assets — 8 — — 8 Closure and restructuring costs 16 14 3 — 33 Asset conversion costs — 22 — — 22 Other operating loss (income), net 1 (4 ) (3 ) — (6 ) 13 2,438 1,189 (821 ) 2,819 Operating (loss) income (13 ) 133 46 — 166 Interest expense (income), net 44 46 (48 ) — 42 Non-service components of net periodic benefit cost — (8 ) (11 ) — (19 ) (Loss) earnings before income taxes (57 ) 95 105 — 143 Income tax (benefit) expense (11 ) 25 24 — 38 Share in earnings of equity accounted investees 141 87 — (228 ) — Earnings from continuing operations 95 157 81 (228 ) 105 (Loss) earnings from discontinued operations, net of taxes (13 ) (16 ) 6 — (23 ) Net earnings 82 141 87 (228 ) 82 Other comprehensive income 102 83 69 (152 ) 102 Comprehensive income 184 224 156 (380 ) 184 For the three months ended September 30, 2020 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating (LOSS) AND COMPREHENSIVE INCOME (LOSS) Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 802 346 (249 ) 899 Operating expenses Cost of sales, excluding depreciation and amortization — 725 274 (249 ) 750 Depreciation and amortization — 40 16 — 56 Selling, general and administrative 2 (12 ) 76 — 66 Impairment of long-lived assets — 111 — — 111 Closure and restructuring costs — 64 4 — 68 2 928 370 (249 ) 1,051 Operating loss (2 ) (126 ) (24 ) — (152 ) Interest expense (income), net 17 18 (21 ) — 14 Non-service components of net periodic benefit cost — (1 ) (3 ) — (4 ) Loss before income taxes and equity loss (19 ) (143 ) — — (162 ) Income tax expense (benefit) 59 (107 ) (4 ) — (52 ) Equity method investment loss, net of taxes — — 1 — 1 Share in earnings of equity accounted investees (14 ) 142 — (128 ) — (Loss) earnings from continuing operations (92 ) 106 3 (128 ) (111 ) (Loss) earnings from discontinued operations, net of taxes — (120 ) 139 — 19 Net (loss) earnings (92 ) (14 ) 142 (128 ) (92 ) Other comprehensive income 23 16 41 (57 ) 23 Comprehensive (loss) income (69 ) 2 183 (185 ) (69 ) For the nine months ended September 30, 2020 Non- CONDENSED CONSOLIDATING STATEMENT OF EARNINGS Guarantor Guarantor Consolidating (LOSS) AND COMPREHENSIVE INCOME (LOSS) Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Sales — 2,415 1,010 (693 ) 2,732 Operating expenses Cost of sales, excluding depreciation and amortization — 2,234 808 (693 ) 2,349 Depreciation and amortization — 125 45 — 170 Selling, general and administrative 7 19 167 — 193 Impairment of long-lived assets — 111 — — 111 Closure and restructuring costs — 65 4 — 69 Other operating loss (income), net 1 3 (7 ) — (3 ) 8 2,557 1,017 (693 ) 2,889 Operating loss (8 ) (142 ) (7 ) — (157 ) Interest expense (income), net 49 56 (62 ) — 43 Non-service components of net periodic benefit cost — (5 ) (8 ) — (13 ) (Loss) earnings before income taxes and equity loss (57 ) (193 ) 63 — (187 ) Income tax (benefit) expense (35 ) (47 ) 22 — (60 ) Equity method investment loss, net of taxes — 1 1 — 2 Share in earnings of equity accounted investees (46 ) 56 — (10 ) — (Loss) earnings from continuing operations (68 ) (91 ) 40 (10 ) (129 ) Earnings from discontinued operations, net of taxes — 45 16 — 61 Net (loss) earnings (68 ) (46 ) 56 (10 ) (68 ) Other comprehensive (loss) income (16 ) (27 ) 8 19 (16 ) Comprehensive (loss) income (84 ) (73 ) 64 9 (84 )
Condensed Consolidating Balance Sheet	September 30, 2021 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 301 4 39 — 344 Receivables 1 131 424 — 556 Inventories — 437 207 — 644 Prepaid expenses 34 28 7 — 69 Income and other taxes receivable 64 — 13 (47 ) 30 Intercompany accounts 355 529 43 (927 ) — Total current assets 755 1,129 733 (974 ) 1,643 Property, plant and equipment, net — 1,377 657 — 2,034 Operating lease right-of-use assets — 37 8 — 45 Intangible assets, net — 24 5 — 29 Investments in affiliates 2,898 1,848 — (4,746 ) — Intercompany long-term advances 5 — 1,264 (1,269 ) — Other assets 17 40 151 (12 ) 196 Total assets 3,675 4,455 2,818 (7,001 ) 3,947 Liabilities and shareholders' equity Current liabilities Trade and other payables 9 371 173 — 553 Intercompany accounts 322 93 512 (927 ) — Income and other taxes payable 2 48 15 (47 ) 18 Operating lease liabilities due within one year — 15 4 — 19 Long-term debt due within one year — — 1 — 1 Total current liabilities 333 527 705 (974 ) 591 Long-term debt 495 — 8 — 503 Operating lease liabilities — 36 4 — 40 Intercompany long-term loans 596 673 — (1,269 ) — Deferred income taxes and other 6 234 97 (12 ) 325 Other liabilities and deferred credits 30 87 156 — 273 Shareholders' equity 2,215 2,898 1,848 (4,746 ) 2,215 Total liabilities and shareholders' equity 3,675 4,455 2,818 (7,001 ) 3,947 December 31, 2020 Non- Guarantor Guarantor Consolidating CONDENSED CONSOLIDATING BALANCE SHEET Parent Subsidiaries Subsidiaries Adjustments Consolidated $ $ $ $ $ Assets Current assets Cash and cash equivalents 208 5 96 — 309 Receivables — 65 315 — 380 Inventories — 425 205 — 630 Prepaid expenses 8 37 5 — 50 Income and other taxes receivable 36 — 18 — 54 Intercompany accounts 759 902 433 (2,094 ) — Assets held for sale — 488 648 (3 ) 1,133 Total current assets 1,011 1,922 1,720 (2,097 ) 2,556 Property, plant and equipment, net — 1,348 675 — 2,023 Operating lease right-of-use assets — 48 11 — 59 Intangible assets, net — 24 5 — 29 Investments in affiliates 3,558 2,169 — (5,727 ) — Intercompany long-term advances 5 — 1,157 (1,162 ) — Other assets 11 41 143 (6 ) 189 Total assets 4,585 5,552 3,711 (8,992 ) 4,856 Liabilities and shareholders' equity Current liabilities Trade and other payables 26 294 167 (3 ) 484 Intercompany accounts 677 491 926 (2,094 ) — Income and other taxes payable 3 11 1 — 15 Operating lease liabilities due within one year — 15 5 — 20 Long-term debt due within one year 12 — 1 — 13 Liabilities held for sale — 121 174 — 295 Total current liabilities 718 932 1,274 (2,097 ) 827 Long-term debt 1,075 — 9 — 1,084 Operating lease liabilities — 44 6 — 50 Intercompany long-term loans 509 653 — (1,162 ) — Deferred income taxes and other — 237 90 (6 ) 321 Other liabilities and deferred credits 23 128 163 — 314 Shareholders' equity 2,260 3,558 2,169 (5,727 ) 2,260 Total liabilities and shareholders' equity 4,585 5,552 3,711 (8,992 ) 4,856
Condensed Consolidating Statement of Cash Flows	For the nine months ended September 30, 2021 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net earnings 82 141 87 (228 ) 82 Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings (125 ) 39 (55 ) 228 87 Cash flows (used for) provided from operating activities (43 ) 180 32 — 169 Investing activities Additions to property, plant and equipment — (153 ) (38 ) — (191 ) Proceeds from disposals of property, plant and equipment — 1 3 — 4 Proceeds from sale of business, net of cash disposed — — 897 — 897 Cash flows (used for) provided from investing activities — (152 ) 862 — 710 Financing activities Stock repurchase (238 ) — — — (238 ) Repayments of long-term debt, including make-whole premium (605 ) — (1 ) — (606 ) Increase in long-term advances to related parties — (29 ) (950 ) 979 — Decrease in long-term advances to related parties 979 — — (979 ) — Cash flows provided from (used for) financing activities 136 (29 ) (951 ) — (844 ) Net increase (decrease) in cash and cash equivalents 93 (1 ) (57 ) — 35 Cash and cash equivalents at beginning of period 208 5 96 — 309 Cash and cash equivalents at end of period 301 4 39 — 344 For the nine months ended September 30, 2020 CONDENSED CONSOLIDATING STATEMENT OF CASH FLOWS Parent Guarantor Subsidiaries Non- Guarantor Subsidiaries Consolidating Adjustments Consolidated $ $ $ $ $ Operating activities Net (loss) earnings (68 ) (46 ) 56 (10 ) (68 ) Changes in operating and intercompany assets and liabilities and non-cash items, included in net (loss) earnings 41 81 212 10 344 Cash flows (used for) provided from operating activities (27 ) 35 268 — 276 Investing activities Additions to property, plant and equipment — (75 ) (55 ) — (130 ) Acquisition of business, net of cash acquired — — (30 ) — (30 ) Cash flows used for investing activities — (75 ) (85 ) — (160 ) Financing activities Dividend payments (51 ) — — — (51 ) Stock repurchase (59 ) — — — (59 ) Net change in bank indebtedness — (10 ) — — (10 ) Change in revolving credit facility (80 ) — — — (80 ) Proceeds from receivables securitization facility — — 25 — 25 Repayments of receivables securitization facility — — (80 ) — (80 ) Issuance of long-term debt 300 — — — 300 Repayments of long-term debt (3 ) — — — (3 ) Increase in long-term advances to related parties — — (100 ) 100 — Decrease in long-term advances to related parties 52 48 — (100 ) — Other (4 ) — 1 — (3 ) Cash flows provided from (used for) financing activities 155 38 (154 ) — 39 Net increase (decrease) in cash and cash equivalents 128 (2 ) 29 — 155 Impact of foreign exchange on cash — — 2 — 2 Cash and cash equivalents at beginning of period 1 11 49 — 61 Cash and cash equivalents at end of period 129 9 80 — 218

Discontinued Operations - Addit

Discontinued Operations - Additional Information (Detail) - USD ($) $ in Millions	Apr. 08, 2021	Mar. 01, 2021	Sep. 30, 2021	Sep. 30, 2020
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Proceeds from sale of business, net of cash disposed (NOTE 3)			$ 897
Proceeds of the sale to repurchase shares			223
Payment of debt			606	$ 3
Redemption price percentage	100.00%
Principal Amount	$ 300
Make-whole premium	$ 11		11
Term Loan
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Payment of debt			$ 294
Four Point Four Percent
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Redemption price percentage			100.00%
Principal Amount			$ 300
Make-whole premium			$ 11
Personal Care \| AIP [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Purchase price		$ 920
working capital		130
Proceeds from sale of business, net of cash disposed (NOTE 3)		$ 897

Discontinued Operations - Sched

Discontinued Operations - Schedule of Major Components of Earnings (Loss) from Discontinued Operations (Detail) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Disposal Group Not Discontinued Operation Income Statement Disclosures [Abstract]
Sales	$ 243	$ 154	$ 738
Operating expenses
Cost of sales, excluding depreciation and amortization	179	111	538
Depreciation and amortization	15	10	44
Selling, general and administrative	33	24	101
Closure and restructuring costs		1
Other operating loss, net		1	1
Operating expenses	227	147	684
Operating income	16	7	54
Net loss on disposition of discontinued operations		(33)
Earnings (loss) from discontinued operations before income taxes	16	(26)	54
Income tax benefit	(3)	(3)	(7)
Net earnings (loss) from discontinued operations	$ 19	$ (23)	$ 61

Discontinued Operations - Sch_2

Discontinued Operations - Schedule of Major Classes of Assets and Liabilities Classified as Held for Sale in Balance Sheets (Detail) $ in Millions	Dec. 31, 2020USD ($)
Assets
Receivables	$ 110
Inventories	138
Prepaid expenses	3
Income and other taxes receivable	3
Property, plant and equipment, net	351
Operating lease right-of-use assets	15
Intangible assets, net	554
Other assets	2
Total assets	1,176
Loss on classification as held for sale	(43)
Total assets of the disposal group classified as held for sale on the Consolidated Balance Sheets	1,133
Liabilities
Trade and other payables	128
Income and other taxes payable	12
Operating lease liabilities due within one year	8
Long-term debt	1
Operating lease liabilities	8
Deferred income taxes and other	130
Other liabilities and deferred credits	8
Total liabilities of the disposal group classified as held for sale on the Consolidated Balance Sheets	$ 295

Discontinued Operations - Sch_3

Discontinued Operations - Schedule of Major Classes of Assets and Liabilities Classified as Held for Sale in Balance Sheets (Parenthetical) (Detail) $ in Millions	Dec. 31, 2020USD ($)
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Indefinite-lived intangible assets	$ 290
Definite-lived intangible assets	264
Intangible assets, net	554
Trade Names [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Intangible assets, net	248
Catalog Rights [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Intangible assets, net	$ 42

Discontinued Operations - Sch_4

Discontinued Operations - Schedule of Cash Flows from Discontinued Operations (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Net Cash Provided By Used In Discontinued Operations [Abstract]
Cash flows from operating activities	$ 16	$ 58
Cash flows used for investing activities	$ (3)	$ (22)

Acquisition of Business - Addit

Acquisition of Business - Additional Information (Detail) - USD ($) $ in Millions	Apr. 27, 2020	Sep. 30, 2020
Business Acquisition [Line Items]
Purchase price		$ 30
Appvion Operations, Inc. [Member]
Business Acquisition [Line Items]
Purchase price	$ 20

Acquisition of Business - Sched

Acquisition of Business - Schedule of Preliminary Purchase Price Allocation (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Operating lease right-of-use assets (NOTE 11)	$ 45	$ 59
Appvion Operations, Inc. [Member]
Business Acquisition [Line Items]
Inventories	11
Property, plant and equipment	23
Operating lease right-of-use assets (NOTE 11)	2
Total assets	36
Less: Assumed Liabilities	6
Fair value of net assets acquired at the date of acquisition	$ 30

Derivatives and Hedging Activ_3

Derivatives and Hedging Activities and Fair Value Measurement - Additional Information (Detail) $ in Millions	1 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2020shares	Sep. 30, 2021USD ($)Customer	Dec. 31, 2020USD ($)Customer
Derivative [Line Items]
Number of major customers \| Customer		2	2
Maximum [Member] \| Canadian Subsidiary [Member] \| Canadian Dollars [Member]
Derivative [Line Items]
Length of time current hedges cover		22 months
Equity Total Return Swap Agreement [Member]
Derivative [Line Items]
Number of common shares covered in swap agreement \| shares	500,000
Maturity date of swap agreement	Mar. 4, 2022
Forecasted Natural Gas and Oil Purchases [Member] \| Maximum [Member]
Derivative [Line Items]
Length of time current hedges cover		27 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		$ 21
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		16
Currency Derivatives [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss		18
Currency Derivatives [Member] \| Cost of Sale [Member]
Derivative [Line Items]
Cumulative (loss) gain recorded in accumulated other comprehensive loss		19
Pulp and Paper Segment Customer One [Member]
Derivative [Line Items]
Receivables from major customers		79	$ 58
Pulp and Paper Segment Customer Two [Member]
Derivative [Line Items]
Receivables from major customers		$ 65	$ 46
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		14.00%	15.00%
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		12.00%	12.00%

Derivatives and Hedging Activ_4

Derivatives and Hedging Activities and Fair Value Measurement - Derivative Financial Instruments for Natural Gas Contracts Outstanding (Detail)	Sep. 30, 2021USD ($)MMBTU
2021 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts \| MMBTU	1,975,000
Notional contractual value under derivative contracts \| $	$ 6,000,000
Percentage of forecasted purchases under derivative contracts	29.00%
2022 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts \| MMBTU	6,870,000
Notional contractual value under derivative contracts \| $	$ 19,000,000
Percentage of forecasted purchases under derivative contracts	26.00%
2023 [Member]
Derivative [Line Items]
Notional contractual quantity under derivative contracts \| MMBTU	2,810,000
Notional contractual value under derivative contracts \| $	$ 8,000,000
Percentage of forecasted purchases under derivative contracts	10.00%

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]	9 Months Ended
	Sep. 30, 2021CAD ($)
CAD/USD Denominated Notional Contractual Value For 2021 [Member]
Derivative [Line Items]
Notional contractual value	$ 173,000,000
Percentage of forecasted net exposures under contracts	69.00%
Currency exposure hedged, Average Protection rate	1.3181
Currency exposure hedged, Average Obligation rate	1.3374
CAD/USD Denominated Notional Contractual Value For 2022 [Member]
Derivative [Line Items]
Notional contractual value	$ 499,000,000
Percentage of forecasted net exposures under contracts	50.00%
Currency exposure hedged, Average Protection rate	1.3164
Currency exposure hedged, Average Obligation rate	1.3302
CAD/USD Denominated Notional Contractual Value For 2023 [Member]
Derivative [Line Items]
Notional contractual value	$ 146,000,000
Percentage of forecasted net exposures under contracts	15.00%
Currency exposure hedged, Average Protection rate	1.2601
Currency exposure hedged, Average Obligation rate	1.2601

Derivatives and Hedging Activ_6

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
Total Assets	$ 43	$ 48
Total Liabilities	4	6
Long-term debt	526	1,221
Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	4	5
Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	20	11
Long Term Debt Due within One Year [Member]
Derivative [Line Items]
Long-term debt	1	13
Currency Derivatives [Member] \| Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	21	31
Currency Derivatives [Member] \| Other Assets [Member]
Derivative [Line Items]
Total Assets	1	16
Currency Derivatives [Member] \| Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	2	1
Currency Derivatives [Member] \| Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	2
Natural Gas Swap Contracts [Member] \| Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	16
Natural Gas Swap Contracts [Member] \| Other Assets [Member]
Derivative [Line Items]
Total Assets	5	1
Natural Gas Swap Contracts [Member] \| Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities		2
Natural Gas Swap Contracts [Member] \| Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities		3
Equity Swap Contracts [Member] \| Prepaid Expenses [Member]
Derivative [Line Items]
Equity swap contracts	13
Equity Swap Contracts [Member] \| Other Assets [Member]
Derivative [Line Items]
Equity swap contracts		2
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Trade and Other Payables [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	4	5
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Stock-based compensation - liability awards	20	11
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Equity Swap Contracts [Member] \| Prepaid Expenses [Member]
Derivative [Line Items]
Equity swap contracts	13
Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] \| Equity Swap Contracts [Member] \| Other Assets [Member]
Derivative [Line Items]
Equity swap contracts		2
Significant Observable Inputs (Level 2) [Member]
Derivative [Line Items]
Total Assets	43	48
Total Liabilities	4	6
Long-term debt	526	1,221
Significant Observable Inputs (Level 2) [Member] \| Long Term Debt Due within One Year [Member]
Derivative [Line Items]
Long-term debt	1	13
Significant Observable Inputs (Level 2) [Member] \| Currency Derivatives [Member] \| Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	21	31
Significant Observable Inputs (Level 2) [Member] \| Currency Derivatives [Member] \| Other Assets [Member]
Derivative [Line Items]
Total Assets	1	16
Significant Observable Inputs (Level 2) [Member] \| Currency Derivatives [Member] \| Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities	2	1
Significant Observable Inputs (Level 2) [Member] \| Currency Derivatives [Member] \| Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities	2
Significant Observable Inputs (Level 2) [Member] \| Natural Gas Swap Contracts [Member] \| Prepaid Expenses [Member]
Derivative [Line Items]
Total Assets	16
Significant Observable Inputs (Level 2) [Member] \| Natural Gas Swap Contracts [Member] \| Other Assets [Member]
Derivative [Line Items]
Total Assets	$ 5	1
Significant Observable Inputs (Level 2) [Member] \| Natural Gas Swap Contracts [Member] \| Trade and Other Payables [Member]
Derivative [Line Items]
Total Liabilities		2
Significant Observable Inputs (Level 2) [Member] \| Natural Gas Swap Contracts [Member] \| Other Liabilities and Deferred Credits [Member]
Derivative [Line Items]
Total Liabilities		$ 3

Derivatives and Hedging Activ_7

Derivatives and Hedging Activities and Fair Value Measurement - Fair Value of Financial Instruments (Parenthetical) (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Derivative [Line Items]
The carrying value of the Company's long-term debt due within one year	$ 1	$ 13
The carrying value of the Company's long-term debt	503	1,084
Long Term Debt Due within One Year [Member]
Derivative [Line Items]
The carrying value of the Company's long-term debt due within one year	$ 1	$ 13

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		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Earnings Per Share [Abstract]
Earnings (loss) from continuing operations	$ 74	$ (111)	$ 105	$ (129)
Earnings (loss) from discontinued operations, net of taxes (NOTE 3)		19	(23)	61
Net earnings (loss)	$ 74	$ (92)	$ 82	$ (68)
Basic	50.4	55.2	51.4	55.5
Effect of dilutive securities (millions)	0.3		0.2
Weighted average number of diluted common shares outstanding (millions)	50.7	55.2	51.6	55.5
Basic net earnings (loss)
Earnings (loss) from continuing operations	$ 1.47	$ (2.01)	$ 2.04	$ (2.33)
Earnings (loss) from discontinued operations		0.34	(0.44)	1.10
Basic net earnings (loss) per common share	1.47	(1.67)	1.60	(1.23)
Diluted net earnings (loss)
Earnings (loss) from continuing operations	1.46	(2.01)	2.03	(2.33)
Earnings (loss) from discontinued operations		0.34	(0.44)	1.10
Diluted net earnings (loss)	$ 1.46	$ (1.67)	$ 1.59	$ (1.23)

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	3 Months Ended	9 Months Ended
	Sep. 30, 2020	Sep. 30, 2020
Stock Options [Member]
Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Options to purchase common shares	407,662	407,662

Pension Plans and Other Post-_3

Pension Plans and Other Post-Retirement Benefit Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Pension expense	$ 9	$ 10	$ 27	$ 29
Pension Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Plan contributions	3	8	11	12
Other Post-Retirement Benefit Plans [Member]
Deferred Compensation Arrangement with Individual, Postretirement Benefits [Line Items]
Plan contributions	$ 1	$ 1	$ 3	$ 3

Pension Plans and Other Post-_4

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		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	$ 8	$ 7	$ 22	$ 21
Interest expense	7	10	23	30
Expected return on plan assets	(16)	(17)	(49)	(51)
Amortization of net actuarial loss (gain)	2	3	6	7
Curtailment loss		2		2
Settlement gain	(1)
Amortization of prior year service costs			1	1
Net periodic benefit cost		$ 5	3	10
Other Post-Retirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Service cost	1		1	1
Interest expense			1	1
Amortization of net actuarial loss (gain)			(1)	(1)
Net periodic benefit cost	$ 1		$ 1	$ 1

Other Operating Income, Net - C

Other Operating Income, Net - Components of Other Operating Income, Net (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Other Income And Expenses [Abstract]
Bad debt expense			$ (2)	$ 5
Environmental provision	$ 1		2	1
Non-production agreement terminated				(7)
Foreign exchange (gain) loss	(2)	$ 1
Net gains on disposals of property, plant and equipment	(3)		(3)
Other	(1)	$ (1)	(3)	(2)
Other operating income, net	$ (5)		$ (6)	$ (3)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Income Tax Disclosure [Abstract]
Income tax (benefit) expense	$ 22	$ (52)	$ 38	$ (60)
Current income tax expense (benefit)	28	(10)	43	(15)
Deferred income tax expense (benefit)	(6)	$ (42)	(5)	(45)
Income tax payments, net of refunds	$ 17		$ 18	$ (25)
Effective income tax rate	23.00%	32.00%	27.00%	32.00%
Income tax (expense) benefit related to potential acquisition of company.			$ 0

Inventories - Components of Inv

Inventories - Components of Inventories (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Work in process and finished goods	$ 324	$ 321
Raw materials	110	107
Operating and maintenance supplies	210	202
Total inventories	$ 644	$ 630

Leases - Additional Information

Leases - Additional Information (Detail)	9 Months Ended
Leases - Additional Information (Detail)	Sep. 30, 2021
Lessee Lease Description [Line Items]
Leases, terminable lease term	1 year
Minimum [Member]
Lessee Lease Description [Line Items]
Leases, remaining lease term	1 year
Maximum [Member]
Lessee Lease Description [Line Items]
Leases, remaining lease term	11 years
Leases, extendable lease term	10 years

Leases - Summary of Components

Leases - Summary of Components of Lease Expense (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Leases [Abstract]
Operating lease expense	$ 5	$ 6	$ 16	$ 17
Finance lease expense:
Amortization of right-of-use assets	1		1
Total finance lease expense	$ 1		$ 1

Leases - Summary of Supplementa

Leases - Summary of Supplemental Cash Flow Information Related To Leases (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash flows from operating leases	$ 18	$ 17
Operating cash flows from finance leases	1	1
Financing cash flows from finance leases	1	1
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	$ 2	$ 5

Leases - Summary of Supplemen_2

Leases - Summary of Supplemental Balance Sheet Information Related to Leases (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Operating leases
Operating leases right-of-use assets	$ 45	$ 59
Lease liabilities due within one year	19	20
Operating lease liabilities (NOTE 11)	40	50
Operating lease liabilities, total	59	70
Finance leases
Property, plant and equipment	11	11
Accumulated depreciation	(4)	(3)
Property, plant and equipment, net	$ 7	$ 8
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:OtherAssets	us-gaap:OtherAssets
Long-term debt due within one year	$ 1	$ 1
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:DebtCurrent	us-gaap:DebtCurrent
Long-term debt	$ 8	$ 9
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	Long-term debt	Long-term debt
Finance leases liabilities, total	$ 9	$ 10
Weighted-average remaining lease term
Operating leases	4 years 6 months	4 years 8 months 12 days
Finance leases	8 years 2 months 12 days	8 years 9 months 18 days
Weighted-average discount rate
Operating leases	4.40%	4.40%
Finance leases	6.10%	6.10%

Leases - Summary of Maturities

Leases - Summary of Maturities of Lease Liabilities (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Leases [Abstract]
Operating leases, 2021	$ 5
Operating leases, 2022	18
Operating leases, 2023	15
Operating leases, 2024	11
Operating leases, 2025	6
Operating leases, Thereafter	10
Operating leases, Total lease payments	65
Operating leases, Imputed interest	6
Operating leases, Total lease liabilities	59	$ 70
Finance leases, 2022	2
Finance leases, 2023	2
Finance leases, 2024	1
Finance leases, 2025	1
Finance leases, Thereafter	5
Finance leases, Total lease payments	11
Finance leases, Imputed interest	2
Finance leases, Total lease liabilities	$ 9	$ 10

Closure and Restructuring Cos_2

Closure and Restructuring Costs and Impairment of Long-lived Assets - Additional Information (Detail) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021USD ($)$ / shares	Sep. 30, 2020USD ($)	Sep. 30, 2021USD ($)EmployeeT$ / shares	Sep. 30, 2020USD ($)
Restructuring Cost And Reserve [Line Items]
Severance and termination costs	$ 5	$ 68	$ 33	$ 69
Other restructuring costs	0		1
Asset conversion costs (NOTE 12)	$ 9		$ 22
Previous and Ongoing Closures and Restructuring [Member]
Restructuring Cost And Reserve [Line Items]
Severance and termination costs		0		$ 1
Restart of Paper Machine at Ashdown, Arkansas Mill [Member]
Restructuring Cost And Reserve [Line Items]
Addition of annual uncoated freesheet paper capacity \| T			185,000
Reduction in annual production capacity of baled SBSK pulp \| T			185,000
Estimated restart cost			$ 10
Acquisition [Member] \| Paper Excellence
Restructuring Cost And Reserve [Line Items]
Business acquisition share price \| $ / shares	$ 55.50		$ 55.50
Enterprise value of business entity			$ 3,000
Restructuring costs	$ 5		$ 23
Cost reduction program [Member]
Restructuring Cost And Reserve [Line Items]
Reduction of annual uncoated freesheet paper capacity \| T			721,000
Expected workforce reduction \| Employee			750
Accelerated depreciation	1	111	$ 8
Severance and termination costs	1	29	5
Pension settlement gain	1		0
Other restructuring costs	0	6	$ 4
Impairment of inventory		31
Pension curtailment loss		$ 2
Conversion Of Kingsport Tennessee Mill \| Kingsport, Tennessee Mill [Member]
Restructuring Cost And Reserve [Line Items]
Forecasted production of high quality recycled linerboard and medium \| T			600,000
Forecasted conversion costs			$ 350
Asset conversion costs (NOTE 12)	$ 9		$ 22

Long-Term Debt - Additional Inf

Long-Term Debt - Additional Information (Detail) - USD ($) $ in Millions	Apr. 08, 2021	Mar. 11, 2021	Sep. 30, 2021	Sep. 30, 2020
Debt Instrument [Line Items]
Debt instrument, interest rate of notes	4.40%
Principal Amount	$ 300
Redemption price percentage	100.00%
Debt instrument, redemption premium	$ 11		$ 11
Repayments of debt			$ 606	$ 3
Term Loan [Member]
Debt Instrument [Line Items]
Debt instrument maturity date		May 5, 2025
Unamortized debt issuance cost		$ 2
Repayments of debt		$ 294

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	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			$ (304)
Other comprehensive (loss) income before reclassifications			119		$ 68
Amounts reclassified from Accumulated other comprehensive loss			(17)		21
Other comprehensive (loss) income	$ (20)	$ 23	102	$ (16)	89
Ending balance	(202)		(202)		(304)
Balance	2,173	2,277	2,260	2,376	2,376
Balance	2,215	2,211	2,215	2,211	2,260
Natural Gas Swap Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			24		1
Currency Options [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					3
Foreign Exchange Forward Contracts [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			3		23
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			63		63
Net Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			29		(22)
Net Derivative (Losses) Gains on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			34	(5)	(5)
Other comprehensive (loss) income before reclassifications			27		27
Amounts reclassified from Accumulated other comprehensive loss			(25)		12
Other comprehensive (loss) income			2		39
Ending balance	36		36		34
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			24		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					3
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			3		23
Accumulated Defined Benefit Plans Adjustment [Member] \| Pension Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			(207)	(197)	(197)
Other comprehensive (loss) income before reclassifications			29		(21)
Amounts reclassified from Accumulated other comprehensive loss			9		11
Other comprehensive (loss) income			38		(10)
Ending balance	(169)		(169)		(207)
Accumulated Defined Benefit Plans Adjustment [Member] \| Pension Plans [Member] \| Net Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			29		(21)
Accumulated Defined Benefit Plans Adjustment [Member] \| Other Post-Retirement Benefit Plans [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			8	11	11
Other comprehensive (loss) income before reclassifications					(1)
Amounts reclassified from Accumulated other comprehensive loss			(1)		(2)
Other comprehensive (loss) income			(1)		(3)
Ending balance	7		7		8
Accumulated Defined Benefit Plans Adjustment [Member] \| Other Post-Retirement Benefit Plans [Member] \| Net Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications					(1)
Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Beginning balance			(139)	(202)	(202)
Other comprehensive (loss) income before reclassifications			63		63
Other comprehensive (loss) income			63		63
Ending balance	(76)		(76)		(139)
Foreign Currency Items [Member] \| Foreign Currency Items [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			63		63
Accumulated Other Comprehensive Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Balance	(182)	(432)	(304)	(393)	(393)
Balance	$ (202)	$ (409)	(202)	$ (409)	$ (304)
Accumulated Other Comprehensive Loss [Member] \| Net Loss [Member]
Accumulated Other Comprehensive Income Loss [Line Items]
Other comprehensive (loss) income before reclassifications			$ 29

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		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Earnings (loss) from discontinued operations, net of taxes (NOTE 3)		$ 19	$ (23)	$ 61
Earnings (loss) before income taxes and equity loss	$ 96	(162)	143	(187)
Tax (expense) benefit	(22)	52	(38)	60
Net earnings (loss)	74	(92)	82	(68)
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	14	(2)	30	(19)
Tax (expense) benefit	(3)	1	(5)	5
Net earnings (loss)	11	(1)	25	(14)
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	7	(2)	6	(10)
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		33	(9)
Reclassification Out of Accumulated Other Comprehensive Income [Member] \| Net Derivative Gains (Losses) on Cash Flow Hedge [Member] \| Net Investment Hedge
Reclassification Adjustment Out Of Accumulated Other Comprehensive Income [Line Items]
Earnings (loss) from discontinued operations, net of taxes (NOTE 3)			(9)
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 gain (loss)	(1)	(3)	(6)	(7)
Amortization of prior year service cost			(1)	(1)
Earnings (loss) from discontinued operations, net of taxes (NOTE 3)			(4)
Earnings (loss) before income taxes and equity loss	(1)	(5)	(11)	(10)
Tax (expense) benefit		2	2	3
Net earnings (loss)	$ (1)	(3)	(9)	(7)
Curtailment loss		$ (2)		(2)
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 gain (loss)			1	1
Earnings (loss) before income taxes and equity loss			1	1
Net earnings (loss)			$ 1	$ 1

Shareholders' Equity - Addition

Shareholders' Equity - Additional Information (Detail) - USD ($)	Mar. 02, 2021	Apr. 15, 2020	Feb. 18, 2020	Sep. 30, 2021	Sep. 30, 2021	Sep. 30, 2020
Shareholders' Equity [Line Items]
Declared date			Feb. 18, 2020
Dividend per share			$ 0.455
Dividends paid		$ 25,000,000
Payment date			Apr. 15, 2020
Record date			Apr. 2, 2020
Treasury stock shares repurchased					5,060,865	1,798,306
Treasury stock repurchased				$ 15,000,000	$ 238,000,000	$ 59,000,000
Stock repurchased, average price					$ 46.96	$ 33.05
Stock repurchased, value					$ 238,000,000	$ 59,000,000
JP Morgan Chase Bank [Member] \| ASR Agreement [Member]
Shareholders' Equity [Line Items]
Treasury stock shares repurchased	4,430,906
Treasury stock repurchased	$ 200,000,000
Additional cash settlement				15,000,000	15,000,000
Maximum [Member]
Shareholders' Equity [Line Items]
Stock repurchase program authorized amount				$ 1,600,000,000	$ 1,600,000,000

Commitments and Contingencies -

Commitments and Contingencies - Changes in Reserve for Environmental Remediation and Asset Retirement Obligations (Detail) $ in Millions	9 Months Ended
	Sep. 30, 2021USD ($)
Accrual for Environmental Loss Contingencies [Roll Forward]
Balance at beginning of year	$ 47
Additions and other changes	2
Environmental spending	(3)
Balance at end of period	$ 46

Commitments and Contingencies_2

Commitments and Contingencies - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2021USD ($)
Pension Plans [Member]
Commitments And Contingencies [Line Items]
Provision for liability	$ 0
Indemnification Guarantee [Member]
Commitments And Contingencies [Line Items]
Provision for liability	$ 0

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	9 Months Ended
Segment Disclosures - Additional Information (Detail)	Sep. 30, 2021Segment
Segment Reporting [Abstract]
Number of reportable segments	1
Number of operating segments	1

Segment Disclosures - Analysis

Segment Disclosures - Analysis and Reconciliation of Reportable Segment Information (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Segment Reporting Information [Line Items]
Sales	$ 1,031	$ 899	$ 2,985	$ 2,732
Consolidated operating income (loss) from continuing operations	96	(152)	166	(157)
Interest expense, net	7	14	42	43
Non-service components of net periodic benefit cost	(7)	(4)	(19)	(13)
Earnings (loss) before income taxes and equity loss	96	(162)	143	(187)
Income tax expense (benefit) (NOTE 9)	22	(52)	38	(60)
Equity method investment loss, net of taxes		1		2
Earnings (loss) from continuing operations	74	(111)	105	(129)
Earnings (loss) from discontinued operations, net of taxes (NOTE 3)		19	(23)	61
Net earnings (loss)	74	(92)	82	(68)
Absorbent Core Materials
Segment Reporting Information [Line Items]
Sales	11	11	32	34
Operating Segments [Member] \| Communication Papers [Member]
Segment Reporting Information [Line Items]
Sales	513	483	1,499	1,491
Operating Segments [Member] \| Specialty and Packaging Papers [Member]
Segment Reporting Information [Line Items]
Sales	154	148	436	425
Operating Segments [Member] \| Market Pulp [Member]
Segment Reporting Information [Line Items]
Sales	353	257	1,018	782
Operating Segments [Member] \| Pulp and Paper [Member]
Segment Reporting Information [Line Items]
Consolidated operating income (loss) from continuing operations	108	(140)	215	(133)
Corporate [Member]
Segment Reporting Information [Line Items]
Consolidated operating income (loss) from continuing operations	$ (12)	$ (12)	$ (49)	$ (24)

Segment Disclosures - Analysi_2

Segment Disclosures - Analysis and Reconciliation of Reportable Segment Information (Parenthetical) (Detail) - 9 months ended Sep. 30, 2021 - Canada Emergency Wage Subsidy [Member] $ in Millions, $ in Millions	USD ($)	CAD ($)
Reduction of Costs [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	$ 7	$ 9
Cost of Sale [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	6	7
Selling, General And Administrative [Member]
Segment Reporting Information [Line Items]
Operating income (loss)	$ 1	$ 2

Supplemental Guarantor Financ_3

Supplemental Guarantor Financial Information - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2021
Guarantor Subsidiaries [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements Captions [Line Items]
Ownership percentage	100.00%

Supplemental Guarantor Financ_4

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Earnings (Loss) and Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020
Condensed Income Statements Captions [Line Items]
Sales	$ 1,031	$ 899	$ 2,985	$ 2,732
Operating expenses
Cost of sales, excluding depreciation and amortization	802	750	2,400	2,349
Depreciation and amortization	53	56	160	170
Selling, general and administrative	70	66	202	193
Impairment of long-lived assets	1	111	8	111
Closure and restructuring costs	5	68	33	69
Asset conversion costs (NOTE 12)	9		22
Other operating income, net (NOTE 8)	(5)		(6)	(3)
Operating expenses	935	1,051	2,819	2,889
Operating income (loss)	96	(152)	166	(157)
Interest expense (income), net	7	14	42	43
Non-service components of net periodic benefit cost	(7)	(4)	(19)	(13)
Earnings (loss) before income taxes and equity loss	96	(162)	143	(187)
Income tax (benefit) expense	22	(52)	38	(60)
Equity method investment loss, net of taxes		1		2
Earnings (loss) from continuing operations	74	(111)	105	(129)
Loss from discontinued operations, net of taxes		19	(23)	61
Net earnings (loss)	74	(92)	82	(68)
Other comprehensive income (loss)	(20)	23	102	(16)	$ 89
Comprehensive income (loss)	54	(69)	184	(84)
Reportable Legal Entities [Member] \| Parent [Member]
Operating expenses
Cost of sales, excluding depreciation and amortization	(5)		(5)
Selling, general and administrative	2	2	1	7
Closure and restructuring costs	1		16
Other operating income, net (NOTE 8)	2		1	1
Operating expenses		2	13	8
Operating income (loss)		(2)	(13)	(8)
Interest expense (income), net	8	17	44	49
Earnings (loss) before income taxes and equity loss	(8)	(19)	(57)	(57)
Income tax (benefit) expense	(2)	59	(11)	(35)
Share in earnings of equity accounted investees	80	(14)	141	(46)
Earnings (loss) from continuing operations	74	(92)	95	(68)
Loss from discontinued operations, net of taxes			(13)
Net earnings (loss)	74	(92)	82	(68)
Other comprehensive income (loss)	(20)	23	102	(16)
Comprehensive income (loss)	54	(69)	184	(84)
Reportable Legal Entities [Member] \| Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales	900	802	2,571	2,415
Operating expenses
Cost of sales, excluding depreciation and amortization	754	725	2,241	2,234
Depreciation and amortization	38	40	114	125
Selling, general and administrative	33	(12)	43	19
Impairment of long-lived assets	1	111	8	111
Closure and restructuring costs	2	64	14	65
Asset conversion costs (NOTE 12)	9		22
Other operating income, net (NOTE 8)	(2)		(4)	3
Operating expenses	835	928	2,438	2,557
Operating income (loss)	65	(126)	133	(142)
Interest expense (income), net	16	18	46	56
Non-service components of net periodic benefit cost	(3)	(1)	(8)	(5)
Earnings (loss) before income taxes and equity loss	52	(143)	95	(193)
Income tax (benefit) expense	14	(107)	25	(47)
Equity method investment loss, net of taxes				1
Share in earnings of equity accounted investees	42	142	87	56
Earnings (loss) from continuing operations	80	106	157	(91)
Loss from discontinued operations, net of taxes		(120)	(16)	45
Net earnings (loss)	80	(14)	141	(46)
Other comprehensive income (loss)	(29)	16	83	(27)
Comprehensive income (loss)	51	2	224	(73)
Reportable Legal Entities [Member] \| Non-Guarantor Subsidiaries [Member]
Condensed Income Statements Captions [Line Items]
Sales	417	346	1,235	1,010
Operating expenses
Cost of sales, excluding depreciation and amortization	339	274	985	808
Depreciation and amortization	15	16	46	45
Selling, general and administrative	35	76	158	167
Closure and restructuring costs	2	4	3	4
Other operating income, net (NOTE 8)	(5)		(3)	(7)
Operating expenses	386	370	1,189	1,017
Operating income (loss)	31	(24)	46	(7)
Interest expense (income), net	(17)	(21)	(48)	(62)
Non-service components of net periodic benefit cost	(4)	(3)	(11)	(8)
Earnings (loss) before income taxes and equity loss	52		105	63
Income tax (benefit) expense	10	(4)	24	22
Equity method investment loss, net of taxes		1		1
Earnings (loss) from continuing operations	42	3	81	40
Loss from discontinued operations, net of taxes		139	6	16
Net earnings (loss)	42	142	87	56
Other comprehensive income (loss)	(20)	41	69	8
Comprehensive income (loss)	22	183	156	64
Consolidating Adjustments [Member]
Condensed Income Statements Captions [Line Items]
Sales	(286)	(249)	(821)	(693)
Operating expenses
Cost of sales, excluding depreciation and amortization	(286)	(249)	(821)	(693)
Operating expenses	(286)	(249)	(821)	(693)
Share in earnings of equity accounted investees	(122)	(128)	(228)	(10)
Earnings (loss) from continuing operations	(122)	(128)	(228)	(10)
Net earnings (loss)	(122)	(128)	(228)	(10)
Other comprehensive income (loss)	49	(57)	(152)	19
Comprehensive income (loss)	$ (73)	$ (185)	$ (380)	$ 9

Supplemental Guarantor Financ_5

Supplemental Guarantor Financial Information - Condensed Consolidating Balance Sheet (Detail) - USD ($) $ in Millions	Sep. 30, 2021	Jun. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Dec. 31, 2019
Current assets
Cash and cash equivalents	$ 344		$ 309
Receivables	556		380
Inventories	644		630
Prepaid expenses	69		50
Income and other taxes receivable	30		54
Current assets held for sale (NOTE 3)			1,133
Total current assets	1,643		2,556
Property, plant and equipment, net	2,034		2,023
Operating lease right-of-use assets	45		59
Intangible assets, net	29		29
Other assets	196		189
Total assets	3,947		4,856
Current liabilities
Trade and other payables	553		484
Income and other taxes payable	18		15
Operating lease liabilities due within one year	19		20
Long-term debt due within one year	1		13
Liabilities held for sale			295
Total current liabilities	591		827
Long-term debt	503		1,084
Operating lease liabilities	40		50
Deferred income taxes and other	325		321
Other liabilities and deferred credits	273		314
Shareholders' equity	2,215	$ 2,173	2,260	$ 2,211	$ 2,277	$ 2,376
Total liabilities and shareholders' equity	3,947		4,856
Reportable Legal Entities [Member] \| Parent [Member]
Current assets
Cash and cash equivalents	301		208
Receivables	1
Prepaid expenses	34		8
Income and other taxes receivable	64		36
Intercompany accounts	355		759
Total current assets	755		1,011
Investments in affiliates	2,898		3,558
Intercompany long-term advances	5		5
Other assets	17		11
Total assets	3,675		4,585
Current liabilities
Trade and other payables	9		26
Intercompany accounts	322		677
Income and other taxes payable	2		3
Long-term debt due within one year			12
Total current liabilities	333		718
Long-term debt	495		1,075
Intercompany long-term loans	596		509
Deferred income taxes and other	6
Other liabilities and deferred credits	30		23
Shareholders' equity	2,215		2,260
Total liabilities and shareholders' equity	3,675		4,585
Reportable Legal Entities [Member] \| Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	4		5
Receivables	131		65
Inventories	437		425
Prepaid expenses	28		37
Intercompany accounts	529		902
Current assets held for sale (NOTE 3)			488
Total current assets	1,129		1,922
Property, plant and equipment, net	1,377		1,348
Operating lease right-of-use assets	37		48
Intangible assets, net	24		24
Investments in affiliates	1,848		2,169
Other assets	40		41
Total assets	4,455		5,552
Current liabilities
Trade and other payables	371		294
Intercompany accounts	93		491
Income and other taxes payable	48		11
Operating lease liabilities due within one year	15		15
Liabilities held for sale			121
Total current liabilities	527		932
Operating lease liabilities	36		44
Intercompany long-term loans	673		653
Deferred income taxes and other	234		237
Other liabilities and deferred credits	87		128
Shareholders' equity	2,898		3,558
Total liabilities and shareholders' equity	4,455		5,552
Reportable Legal Entities [Member] \| Non-Guarantor Subsidiaries [Member]
Current assets
Cash and cash equivalents	39		96
Receivables	424		315
Inventories	207		205
Prepaid expenses	7		5
Income and other taxes receivable	13		18
Intercompany accounts	43		433
Current assets held for sale (NOTE 3)			648
Total current assets	733		1,720
Property, plant and equipment, net	657		675
Operating lease right-of-use assets	8		11
Intangible assets, net	5		5
Intercompany long-term advances	1,264		1,157
Other assets	151		143
Total assets	2,818		3,711
Current liabilities
Trade and other payables	173		167
Intercompany accounts	512		926
Income and other taxes payable	15		1
Operating lease liabilities due within one year	4		5
Long-term debt due within one year	1		1
Liabilities held for sale			174
Total current liabilities	705		1,274
Long-term debt	8		9
Operating lease liabilities	4		6
Deferred income taxes and other	97		90
Other liabilities and deferred credits	156		163
Shareholders' equity	1,848		2,169
Total liabilities and shareholders' equity	2,818		3,711
Consolidating Adjustments [Member]
Current assets
Income and other taxes receivable	(47)
Intercompany accounts	(927)		(2,094)
Current assets held for sale (NOTE 3)			(3)
Total current assets	(974)		(2,097)
Investments in affiliates	(4,746)		(5,727)
Intercompany long-term advances	(1,269)		(1,162)
Other assets	(12)		(6)
Total assets	(7,001)		(8,992)
Current liabilities
Trade and other payables			(3)
Intercompany accounts	(927)		(2,094)
Income and other taxes payable	(47)
Total current liabilities	(974)		(2,097)
Intercompany long-term loans	(1,269)		(1,162)
Deferred income taxes and other	(12)		(6)
Shareholders' equity	(4,746)		(5,727)
Total liabilities and shareholders' equity	$ (7,001)		$ (8,992)

Supplemental Guarantor Financ_6

Supplemental Guarantor Financial Information - Condensed Consolidating Statement of Cash Flows (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating activities
Net earnings (loss)	$ 82	$ (68)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings	87	344
Cash flows from operating activities	169	276
Investing activities
Additions to property, plant and equipment	(191)	(130)
Acquisition of business, net of cash acquired		(30)
Proceeds from disposals of property, plant and equipment	4
Proceeds from sale of business, net of cash disposed (NOTE 3)	897
Cash flows provided from (used for) investing activities	710	(160)
Financing activities
Dividend payments		(51)
Stock repurchase	(238)	(59)
Repayments of long-term debt, including make-whole premium	(606)	(3)
Net change in bank indebtedness		(10)
Change in revolving credit facility		(80)
Proceeds from receivables securitization facility		25
Repayments of receivables securitization facility		(80)
Issuance of long-term debt		300
Other		(3)
Cash flows (used for) provided from financing activities	(844)	39
Net increase in cash and cash equivalents	35	155
Impact of foreign exchange on cash		2
Cash and cash equivalents at beginning of period	309	61
Cash and cash equivalents at end of period	344	218
Reportable Legal Entities [Member] \| Parent [Member]
Operating activities
Net earnings (loss)	82	(68)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings	(125)	41
Cash flows from operating activities	(43)	(27)
Financing activities
Dividend payments		(51)
Stock repurchase	(238)	(59)
Repayments of long-term debt, including make-whole premium	(605)	(3)
Change in revolving credit facility		(80)
Issuance of long-term debt		300
Decrease in long-term advances to related parties	979	52
Other		(4)
Cash flows (used for) provided from financing activities	136	155
Net increase in cash and cash equivalents	93	128
Cash and cash equivalents at beginning of period	208	1
Cash and cash equivalents at end of period	301	129
Reportable Legal Entities [Member] \| Guarantor Subsidiaries [Member]
Operating activities
Net earnings (loss)	141	(46)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings	39	81
Cash flows from operating activities	180	35
Investing activities
Additions to property, plant and equipment	(153)	(75)
Proceeds from disposals of property, plant and equipment	1
Cash flows provided from (used for) investing activities	(152)	(75)
Financing activities
Net change in bank indebtedness		(10)
Increase in long-term advances to related parties	(29)
Decrease in long-term advances to related parties		48
Cash flows (used for) provided from financing activities	(29)	38
Net increase in cash and cash equivalents	(1)	(2)
Cash and cash equivalents at beginning of period	5	11
Cash and cash equivalents at end of period	4	9
Reportable Legal Entities [Member] \| Non-Guarantor Subsidiaries [Member]
Operating activities
Net earnings (loss)	87	56
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings	(55)	212
Cash flows from operating activities	32	268
Investing activities
Additions to property, plant and equipment	(38)	(55)
Acquisition of business, net of cash acquired		(30)
Proceeds from disposals of property, plant and equipment	3
Proceeds from sale of business, net of cash disposed (NOTE 3)	897
Cash flows provided from (used for) investing activities	862	(85)
Financing activities
Repayments of long-term debt, including make-whole premium	(1)
Proceeds from receivables securitization facility		25
Repayments of receivables securitization facility		(80)
Increase in long-term advances to related parties	(950)	(100)
Other		1
Cash flows (used for) provided from financing activities	(951)	(154)
Net increase in cash and cash equivalents	(57)	29
Impact of foreign exchange on cash		2
Cash and cash equivalents at beginning of period	96	49
Cash and cash equivalents at end of period	39	80
Consolidating Adjustments [Member]
Operating activities
Net earnings (loss)	(228)	(10)
Changes in operating and intercompany assets and liabilities and non-cash items, included in net earnings	228	10
Financing activities
Increase in long-term advances to related parties	979	100
Decrease in long-term advances to related parties	$ (979)	$ (100)