Restaurant Brands International Limited Partnership (RSTRF) 10-K 17 Feb 17 2016 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - CAD	12 Months Ended
	Dec. 31, 2016	Feb. 09, 2017	Jun. 30, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Trading Symbol	QSP
Entity Registrant Name	Restaurant Brands International Limited Partnership
Entity Central Index Key	1,618,755
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Public Float			CAD 390,148,729
Partnerships Exchangeable Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		226,932,923
Class A Common Units [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		202,006,067

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 1,420.4	$ 753.7
Accounts and notes receivable, net of allowance of $14.3 million and $14.2 million, respectively	403.5	421.7
Inventories, net	71.8	81.3
Advertising fund restricted assets	57.7	57.5
Prepaids and other current assets	103.6	50.9
Total current assets	2,057	1,365.1
Property and equipment, net of accumulated depreciation and amortization of $474.5 million and $339.3 million, respectively	2,054.7	2,150.6
Intangible assets, net	9,228	9,147.8
Goodwill	4,675.1	4,574.4
Net investment in property leased to franchisees	91.9	117.2
Derivative assets	717.9	830.9
Other assets, net	300.7	222.5
Total assets	19,125.3	18,408.5
Current liabilities:
Accounts and drafts payable	369.8	361.5
Other accrued liabilities	469.3	438.3
Gift card liability	194.4	168.5
Advertising fund liabilities	83.3	93.6
Current portion of long term debt and capital leases	93.9	56.1
Total current liabilities	1,210.7	1,118
Term debt, net of current portion	8,410.2	8,462.3
Capital leases, net of current portion	218.4	203.4
Other liabilities, net	784.9	795.9
Deferred income taxes, net	1,715.1	1,618.8
Total liabilities	12,339.3	12,198.4
Commitments and contingencies (Note 17)
Partnership preferred units; no par value; 68,530,939 units authorized, issued and outstanding at December 31, 2016 and December 31, 2015	3,297	3,297
Partners' capital:
Accumulated other comprehensive income (loss)	(1,355.4)	(1,467.8)
Total Partners' capital	3,484.9	2,912.4
Noncontrolling interests	4.1	0.7
Total equity	3,489	2,913.1
Total liabilities, Partnership preferred units and equity	19,125.3	18,408.5
Class A Common Units [Member]
Partners' capital:
Class A common units - 202,006,067 units issued and outstanding at December 31, 2016 and December 31, 2015	3,364.1	2,876.7
Total equity	3,364.1	2,876.7
Partnerships Exchangeable Units [Member]
Partners' capital:
Partnership exchangeable units - 226,995,404 units issued and outstanding at December 31, 2016; 233,739,648 units issued and outstanding at December 31, 2015	1,476.2	1,503.5
Total equity	$ 1,476.2	$ 1,503.5

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Allowances for trade and notes receivable	$ 14.3	$ 14.2
Property and equipment, accumulated depreciation and amortization	$ 474.5	$ 339.3
Partnership preferred units, par value	$ 0	$ 0
Partnership preferred units, authorized	68,530,939	68,530,939
Partnership preferred units, issued	68,530,939	68,530,939
Partnership preferred units; outstanding	68,530,939	68,530,939
Class A Common Units [Member]
Class A common units, issued	202,006,067	202,006,067
Class A common units, outstanding	202,006,067	202,006,067
Partnerships Exchangeable Units [Member]
Partnership exchangeable units, issued	226,995,404	233,739,648
Partnership exchangeable units, outstanding	226,995,404	233,739,648

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues:
Sales		$ 2,204.7	$ 2,169	$ 167.4
Franchise and property revenues		1,941.1	1,883.2	1,031.4
Total revenues		4,145.8	4,052.2	1,198.8
Cost of sales		1,727.3	1,809.5	156.4
Franchise and property expenses		454.1	503.2	179
Selling, general and administrative expenses		318.6	437.7	345.4
(Income) loss from equity method investments		(20.2)	4.1	9.5
Other operating expenses (income), net		(0.7)	105.5	327.4
Total operating costs and expenses		2,479.1	2,860	1,017.7
Income from operations		1,666.7	1,192.2	181.1
Interest expense, net		466.9	478.3	279.7
Loss on early extinguishment of debt			40	155.4
Income (loss) before income taxes		1,199.8	673.9	(254)
Income tax expense		243.9	162.2	14.9
Net income (loss)		955.9	511.7	(268.9)
Net income attributable to noncontrolling interests (Note 13)		3.5	3.4	0.2
Partnership preferred unit distributions		270	271.2	13.8
Accretion of Partnership preferred units				546.4
Net income (loss) attributable to common unitholders / shareholders		$ 682.4	$ 237.1	$ (829.3)
Earnings (loss) per unit / share - basic and diluted (Note 3):
Earnings (loss) per unit / share - basic and diluted				$ (0.20)
Weighted average units / shares outstanding - basic and diluted (Note 3):
Weighted average units / shares outstanding - basic and diluted		429.8	465.5	467
Distributions/dividends per common unit/share
Distributions/dividends per common unit/share				$ 0.30
Issued Common Shares [Member]
Revenues:
Net income (loss) attributable to common unitholders / shareholders				$ (69.6)
Earnings (loss) per unit / share - basic and diluted (Note 3):
Earnings (loss) per unit / share - basic and diluted				$ (0.20)
Weighted average units / shares outstanding - basic and diluted (Note 3):
Weighted average units / shares outstanding - basic and diluted	[1]			351.9
Class A Common Units [Member]
Revenues:
Net income (loss)		$ 482.1	$ 222.1	$ (86.4)
Accretion of Partnership preferred units				236.6
Net income (loss) attributable to common unitholders / shareholders		$ 345.6	$ 103.9	$ (329)
Earnings (loss) per unit / share - basic and diluted (Note 3):
Earnings (loss) per unit / share - basic and diluted		$ 1.71	$ 0.51	$ (1.63)
Weighted average units / shares outstanding - basic and diluted (Note 3):
Weighted average units / shares outstanding - basic and diluted		202	202	202
Distributions/dividends per common unit/share
Distributions/dividends per common unit/share		$ 0.72	$ 0.44
Partnerships Exchangeable Units [Member]
Revenues:
Net income (loss)		$ 470.3	$ 286.2	$ (113.1)
Accretion of Partnership preferred units				309.8
Net income (loss) attributable to common unitholders / shareholders		$ 336.8	$ 133.2	$ (430.7)
Earnings (loss) per unit / share - basic and diluted (Note 3):
Earnings (loss) per unit / share - basic and diluted		$ 1.48	$ 0.51	$ (1.63)
Weighted average units / shares outstanding - basic and diluted (Note 3):
Weighted average units / shares outstanding - basic and diluted		227.8	263.5	265
Distributions/dividends per common unit/share
Distributions/dividends per common unit/share		$ 0.62	$ 0.44
[1]	There is no effect of other dilutive securities for the year ended December 31, 2014 because a net loss was reported during this period causing any potentially dilutive securities to be anti-dilutive. Therefore, 21.3 million shares of potentially dilutive securities were excluded in the calculation of diluted earnings (loss) per share since their impact would have been anti-dilutive.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 955.9	$ 511.7	$ (268.9)
Foreign currency translation adjustment	224.4	(1,830.8)	(219.1)
Net change in fair value of net investment hedges, net of tax of $(12.3), $(111.7), and $(20.9)	(99.3)	686.8	45.4
Net change in fair value of cash flow hedges, net of tax of $7.2, $29.0, and $57.6	(20.3)	(81)	(98.7)
Amounts reclassified to earnings of cash flow hedges, net of tax of $(5.6), $(7.5), and $2.7	15.7	19.8	(4.1)
Pension and post-retirement benefit plans, net of tax of $0.7, $7.0, and $12.3	(6.5)	(13.8)	(23.8)
Amortization of prior service (credits) costs, net of tax of $1.1, $1.1, and $1.1	(1.8)	(1.8)	(1.8)
Amortization of actuarial (gains) losses, net of tax of $(0.2), $(1.1), and $0.0	0.2	1.5	(1)
Other comprehensive income (loss)	112.4	(1,219.3)	(303.1)
Comprehensive income (loss)	1,068.3	(707.6)	(572)
Comprehensive income (loss) attributable to noncontrolling interests	3.5	3.4	0.2
Comprehensive income (loss) attributable to preferred unitholders	270	271.2	560.2
Comprehensive income (loss) attributable to common unitholders	$ 794.8	$ (982.2)	$ (1,132.4)

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement of Comprehensive Income [Abstract]
Tax effect on change in fair value of investment hedges	$ (12.3)	$ (111.7)	$ (20.9)
Tax effect on change in fair value of interest rate caps/swaps	7.2	29	57.6
Tax effect on amounts reclassified to earnings of cash flow hedges	(5.6)	(7.5)	2.7
Tax effect on pension and post-retirement benefit plans	0.7	7	12.3
Tax effect on amortization prior service costs	1.1	1.1	1.1
Tax effect on amortization of actuarial (gain) loss	$ (0.2)	$ (1.1)	$ 0

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Issued Common Shares [Member]	Additional Paid-in Capital [Member]	Retained Earnings (Accumulated Deficit) [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Noncontrolling Interest [Member]	Class A Common Units [Member]	Partnerships Exchangeable Units [Member]
Beginning Balance at Dec. 31, 2013	$ 1,516.2	$ 3.5	$ 1,239.9	$ 225.5	$ 54.6	$ (7.3)
Beginning Balance, shares at Dec. 31, 2013		352,200,000
Stock option exercises	0.4		0.4
Stock option exercises, shares		100,000
Share-based compensation	25.8		25.8
Issuance of common stock, value	3.3		3.3
Issuance of common stock, shares		100,000
Dividends paid on common shares	(105.6)			(105.6)
Retirement of treasury stock			(7.3)			$ 7.3
Retirement of treasury stock, Shares		(300,000)
Transfer of additional paid-in capital balance to common shares		$ 1,262.1	$ (1,262.1)
BKW reorganization into Partnership		$ (1,265.6)		(50.3)				$ 569.8	$ 746.1
BKW reorganization into Partnership, Shares		(352,100,000)						87,000,000	265,000,000
Issuance of Class A Common units to RBI for acquisition of Tim Hortons	3,783.1							$ 3,783.1
Issuance of Class A Common units to RBI for acquisition of Tim Hortons, shares								106,600,000
Issuance of Class A Common units to RBI for issuance and exercise of Warrant	247.6							$ 247.6
Issuance of Class A Common units to RBI for issuance and exercise of Warrant, shares								8,400,000
Allocation of Partnership equity interests								$ (2,285.5)	$ 2,285.5
Accretion of Partnership preferred units	(546.4)							(236.6)	(309.8)
Preferred unit distributions	(13.8)							(6)	(7.8)
Capital contribution from RBI Inc.	0.1							0.1
Noncontrolling interest from acquisition of Tim Hortons	1.1						$ 1.1
Net income (loss)	(268.9)			(69.6)			0.2	(86.4)	(113.1)
Other comprehensive income (loss)	(303.1)				(303.1)
Preferred unit distributions	(13.8)							(6)	(7.8)
Capital contribution from RBI Inc.	0.1							0.1
Net income (loss)	(268.9)			$ (69.6)			0.2	(86.4)	(113.1)
Other comprehensive income (loss)	(303.1)				(303.1)
Ending Balance at Dec. 31, 2014	4,339.8				(248.5)		1.3	$ 1,986.1	$ 2,600.9
Ending Balance, shares at Dec. 31, 2014								202
Ending Balance, shares at Dec. 31, 2014									265
Distributions declared on Class A common units	(89.1)							$ (89.1)
Distributions declared on partnership exchangeable units	(116.6)								$ (116.6)
Preferred unit distributions	(271.2)							(118.2)	(153)
Capital contribution from RBI Inc.	55.5							55.5
Net income (loss)	511.7						3.4	222.1	286.2
Other comprehensive income (loss)	(1,219.3)				(1,219.3)
Preferred unit distributions	(271.2)							(118.2)	(153)
Repurchase of Partnership exchangeable units	$ (293.7)								$ (293.7)
Repurchase of Partnership exchangeable units, shares									(8,150,003)
Exchange of Partnership exchangeable units for RBI common shares								820.3	$ (820.3)
Exchange of Partnership exchange units for RBI common shares, shares	(31,302,135)								(23,152,132)
Capital contribution from RBI Inc.	$ 55.5							55.5
Restaurant VIE distributions	(4)						(4)
Net income (loss)	511.7						3.4	222.1	$ 286.2
Other comprehensive income (loss)	(1,219.3)				(1,219.3)
Ending Balance at Dec. 31, 2015	2,913.1				(1,467.8)		0.7	$ 2,876.7	$ 1,503.5
Ending Balance, shares at Dec. 31, 2015								202,006,067
Ending Balance, shares at Dec. 31, 2015									233,739,648
Distributions declared on Class A common units	(144.8)							$ (144.8)
Distributions declared on partnership exchangeable units	$ (140.9)								$ (140.9)
Stock option exercises, shares	1,598,000
Preferred unit distributions	$ (270)							(136.5)	(133.5)
Capital contribution from RBI Inc.	63.4							63.4
Net income (loss)	955.9						3.5	482.1	470.3
Other comprehensive income (loss)	112.4				112.4
Preferred unit distributions	(270)							(136.5)	(133.5)
Exchange of Partnership exchangeable units for RBI common shares								223.2	$ (223.2)
Exchange of Partnership exchange units for RBI common shares, shares									(6,744,244)
Capital contribution from RBI Inc.	63.4							63.4
Restaurant VIE distributions	(0.1)						(0.1)
Net income (loss)	955.9						3.5	482.1	$ 470.3
Other comprehensive income (loss)	112.4				112.4
Ending Balance at Dec. 31, 2016	$ 3,489				$ (1,355.4)		$ 4.1	$ 3,364.1	$ 1,476.2
Ending Balance, shares at Dec. 31, 2016								202,006,067
Ending Balance, shares at Dec. 31, 2016									226,995,404

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ 955.9	$ 511.7	$ (268.9)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	172.1	182	68.8
Loss on early extinguishment of debt		40	127.3
Amortization of deferred financing costs and debt issuance discount	38.9	34.9	60.2
(Income) loss from equity method investments	(20.2)	4.1	9.5
Loss (gain) on remeasurement of foreign denominated transactions	(20.1)	37	(6.2)
Net losses (gains) on derivatives	21.3	53.6	297.5
Share-based compensation expense	35.1	50.8	43.1
Deferred income taxes	80.1	(32.3)	(61.9)
Other	3.5	9.6	27.4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Restricted cash and cash equivalents		79.2	(36.4)
Accounts and notes receivable	(15.8)	(26.2)	(24.5)
Inventories and prepaids and other current assets	7.7	9.2	(23)
Accounts and drafts payable	27.5	191.2	(17.9)
Advertising fund restricted assets and fund liabilities	(10.1)	32.9	(35.9)
Other accrued liabilities and gift card liability	(1.2)	53.2	122.7
Other long-term assets and liabilities	(41.6)	(30.2)	(22.5)
Net cash provided by operating activities	1,233.1	1,200.7	259.3
Cash flows from investing activities:
Payments for property and equipment	(33.7)	(115.3)	(30.9)
Proceeds (payments) from disposal of assets, restaurant closures and refranchisings	30	19.6	(7.8)
Net payment for purchase of Tim Hortons, net of cash acquired			(7,374.7)
Return of investment on direct financing leases	16.6	16.3	15.5
Settlement/sale of derivatives, net	11	14.2	(388.9)
Other investing activities, net	3	3.7	(4)
Net cash provided by (used for) investing activities	26.9	(61.5)	(7,790.8)
Cash flows from financing activities:
Proceeds from issuance of long-term debt		1,250	8,932.5
Proceeds from issuance of preferred units, net			2,998.2
Repayments of long-term debt and capital leases	(69.7)	(2,627.8)	(3,102)
Payment of financing costs		(81.3)	(158)
Dividends and distributions paid on common, preferred and exchangeable units/shares	(538.1)	(362.4)	(105.6)
Repurchase of Partnership exchangeable units		(293.7)
Capital contribution from RBI Inc.	13.7	3	0.5
Excess tax benefits from share-based compensation	8.6	0.5
Other financing activities, net	(5.4)	(3.5)
Net cash provided by (used for) financing activities	(590.9)	(2,115.2)	8,565.6
Effect of exchange rates on cash and cash equivalents	(2.4)	(73.5)	(17.8)
Increase (decrease) in cash and cash equivalents	666.7	(1,049.5)	1,016.3
Cash and cash equivalents at beginning of period	753.7	1,803.2	786.9
Cash and cash equivalents at end of period	1,420.4	753.7	1,803.2
Supplemental cashflow disclosures:
Interest paid	407.1	408.3	199.9
Income taxes paid	159.3	208.3	$ 35.2
Non-cash investing and financing activities:
Acquisition of property with capital lease obligations	$ 32.1	$ 16.7

Description of Business and Org

Description of Business and Organization	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Description of Business and Organization	Note 1. Description of Business and Organization Description of Business Restaurant Brands International Limited Partnership (“Partnership”, “we”, “us” or “our”) was formed on August 25, 2014 as a general partnership and was registered on October 27, 2014 as a limited partnership in accordance with the laws of the Province of Ontario. Pursuant to Rule 12g-3(a) Tim Hortons ® Burger King ® December 31, Number of system-wide restaurants: 2016 2015 2014 Tim Hortons 4,613 4,413 4,258 Burger King 15,738 15,003 14,372 Total system-wide restaurants 20,351 19,416 18,630 We are a subsidiary of Restaurant Brands International Inc. (“RBI”). RBI is our sole general partner, and as such, RBI has the exclusive right, power and authority to manage, control, administer and operate the business and affairs and to make decisions regarding the undertaking and business of Partnership in accordance with the partnership agreement of Partnership (“partnership agreement”) and applicable laws. All references to “$” or “dollars” are to the currency of the United States unless otherwise indicated. All references to Canadian dollars or C$ are to the currency of Canada unless otherwise indicated. On December 12, 2014, a series of transactions (the “Transactions”) were completed resulting in Burger King Worldwide, Inc. and The TDL Group Corp. (f/k/a Tim Hortons ULC and Tim Hortons Inc.) becoming indirect subsidiaries of RBI and Partnership. The following unaudited consolidated pro forma summary has been prepared by adjusting our historical data to give effect to the Transactions as if Tim Hortons was consolidated for all of 2014 (in millions, except per share amounts): Pro Forma (Unaudited) 2014 Total Revenues $ 4,221.6 Net income 301.7 Net income attributable to noncontrolling interests 20.7 Net income attributable to Restaurant Brands International Inc. 281.0 Preferred shares dividends 270.0 Net income attributable to common shareholders $ 11.0 Earnings per common share - basic and diluted $ 0.06 The unaudited consolidated pro forma financial information was prepared in accordance with the acquisition method of accounting under existing standards and is not necessarily indicative of the results of operations that would have occurred if the Transactions had been completed on the date indicated, nor is it indicative of our future operating results. The unaudited pro forma results do not reflect future events that either have occurred or may occur after the Transactions, including, but not limited to, the anticipated realization of ongoing savings from operating synergies in subsequent periods. They also do not give effect to certain charges that we incurred in 2015 related to a strategic realignment of our global structure to better accommodate the needs of the combined business and support successful global growth.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2. Significant Accounting Policies Basis of Presentation The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and related rules and regulations of the U.S. Securities and Exchange Commission requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates. Fiscal Year We operate on a monthly calendar, with a fiscal year that ends on December 31. Prior to December 31, 2015, the fiscal year of our Tim Hortons subsidiaries ended on the Sunday nearest to December 31 which was December 28 in 2014. The effect of changing the fiscal year of our Tim Hortons subsidiaries during 2015 did not have a material impact on our consolidated results of operations, financial position or cash flows. Principles of Consolidation The consolidated financial statements include our accounts and the accounts of entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest. All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are accounted for by the equity method. We also consider for consolidation entities in which we have certain interests, where the controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity (“VIE”), is required to be consolidated by its primary beneficiary. The primary beneficiary is the entity that possesses the power to direct the activities of the VIE that most significantly impact its economic performance and has the obligation to absorb losses or the right to receive benefits from the VIE that are significant to it. Our maximum exposure to loss resulting from involvement with VIEs is attributable to accounts and notes receivable balances, outstanding loan guarantees and future lease payments, where applicable. Tim Hortons has historically entered into certain arrangements in which an operator acquires the right to operate a restaurant, but Tim Hortons owns the restaurant’s assets. In these arrangements, Tim Hortons has the ability to determine which operators manage the restaurants and for what duration. We perform an analysis to determine if the legal entity in which operations are conducted is a VIE and consolidate a VIE entity if we also determine Tim Hortons is the entity’s primary beneficiary (“Restaurant VIEs”). As Burger King franchise and master franchise arrangements provide the franchise and master franchise entities the power to direct the activities that most significantly impact their economic performance, we do not consider ourselves the primary beneficiary of any such entity that might be a VIE. As of December 31, 2016 and 2015, we determined that we are the primary beneficiary of 96 and 141 Restaurant VIEs, respectively, and accordingly, have consolidated the financial results of operations, assets and liabilities, and cash flows of these Restaurant VIEs in Partnership’s consolidated financial statements. Material intercompany accounts and transactions have been eliminated in consolidation. Assets and liabilities related to consolidated VIEs are not significant to our total consolidated assets and liabilities. Liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims by our creditors as they are not legally included within our general assets. Reclassifications Certain prior year amounts in the accompanying consolidated financial statements and notes to the consolidated financial statements have been reclassified in order to be comparable with the current year classifications. These reclassifications had no effect on previously reported net income. Foreign Currency Translation and Transaction Gains and Losses Our functional currency is the U.S. dollar, since our Partnership preferred units and related preferred distributions, our term loan and senior secured notes are denominated in U.S. dollars. The functional currency of each of our operating subsidiaries is generally the currency of the economic environment in which the subsidiary primarily does business. Our foreign subsidiaries’ financial statements are translated into U.S. dollar using the foreign exchange rates applicable to the dates of the financial statements. Assets and liabilities are translated using the end-of-period For any transaction that is denominated in a currency different from the entity’s functional currency, we record a gain or loss based on the difference between the foreign exchange rate at the transaction date and the foreign exchange rate at the transaction settlement date (or rate at period end, if unsettled) which is included within other operating expenses (income), net in the consolidated statements of operations. Cash and Cash Equivalents All highly liquid investments with original maturities of three months or less and credit card receivables are considered cash equivalents. Inventories Inventories are carried at the lower of cost or net realizable value and consist primarily of raw materials such as green coffee beans and finished goods such as new equipment, parts, paper supplies and restaurant food items. The moving average method is used to determine the cost of raw material and finished goods inventories held for sale to Tim Hortons franchisees. Property and Equipment, net We record property and equipment at historical cost less accumulated depreciation and amortization, which is recognized using the straight-line method over the following estimated useful lives: (i) buildings and improvements – up to 40 years; (ii) restaurant equipment – up to 18 years; (iii) furniture, fixtures and other – up to 10 years; (iv) manufacturing equipment – up to 30 years; and (v) capital leases – up to 40 years or lease term. Leasehold improvements to properties where we are the lessee are amortized over the lesser of the remaining term of the lease or the estimated useful life of the improvement. We are considered to be the owner of certain restaurants leased from unrelated lessors because Tim Hortons constructed some of the structural elements of those restaurants. Accordingly, lessors’ contributions to the construction costs of these restaurants was recognized as other debt, and was $83.2 million and $85.2 million at December 31, 2016 and 2015, respectively. Major improvements are capitalized, while maintenance and repairs are expensed when incurred. Leases We define lease term as the initial term of a lease plus any renewals covered by bargain renewal options or that are reasonably assured of exercise because non-renewal Assets we acquire as lessee under capital leases are stated at the lower of the present value of future minimum lease payments or fair market value at the date of inception of the lease. Capital lease assets are depreciated using the straight-line method over the shorter of the useful life of the asset or the underlying lease term. We also have net investments in properties leased to franchisees, which meet the criteria of direct financing leases. Investments in direct financing leases are recorded on a net basis, consisting of the gross investment and residual value in the lease, less unearned income. Earned income on direct financing leases is recognized when earned and collectability is reasonably assured. Unearned income is recognized over the lease term yielding a constant periodic rate of return on the net investment in the lease. Direct financing leases are reviewed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable based on the payment history under the lease. We have recorded favorable and unfavorable operating leases in connection with the acquisition method of accounting. We amortize favorable and unfavorable leases on a straight-line basis over the remaining term of the leases, as determined at the acquisition date. Goodwill and Intangible Assets Not Subject to Amortization Goodwill represents the excess of the purchase price over the fair value of assets acquired and liabilities assumed in connection with the Transactions and the 2010 acquisition of Burger King Holdings, Inc. by 3G Capital Partners Ltd. Our indefinite-lived intangible assets consist of the Tim Hortons Burger King two-step Under a qualitative approach, our impairment review for goodwill consists of an assessment of whether it is more-likely-than-not more-likely-than-not two-step Under a qualitative approach, our impairment review for the Brands consists of an assessment of whether it is more-likely-than-not more-likely-than-not We completed our impairment tests for goodwill and the Brands as of October 1, 2016, 2015 and 2014 and no impairment resulted. Long-Lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, bankruptcy proceedings or other significant financial distress of a lessee; significant negative industry or economic trends; knowledge of transactions involving the sale of similar property at amounts below the carrying value; or our expectation to dispose of long-lived assets before the end of their estimated useful lives. The impairment test for long-lived assets requires us to assess the recoverability of long-lived assets by comparing their net carrying value to the sum of undiscounted estimated future cash flows directly associated with and arising from use and eventual disposition of the assets. Long-lived assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the net carrying value of a group of long-lived assets exceeds the sum of related undiscounted estimated future cash flows, we record an impairment charge equal to the excess, if any, of the net carrying value over fair value. Other Comprehensive Income (Loss) Other comprehensive income (loss) (“OCI”) refers to revenues, expenses, gains and losses that are included in comprehensive income (loss), but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to equity, net of tax. Our other comprehensive income (loss) is comprised of unrealized gains and losses on foreign currency translation adjustments, unrealized gains and losses on hedging activity, net of tax, and minimum pension liability adjustments, net of tax. Derivative Financial Instruments We recognize and measure all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. We may enter into derivatives that are not initially designated as hedging instruments for accounting purposes, but which largely offset the economic impact of certain transactions. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings or recorded in other comprehensive income (loss) and recognized in the consolidated statements of operations when the hedged item affects earnings, depending on the purpose of the derivatives and whether they qualify for, and we have applied, hedge accounting treatment. The ineffective portion of gains or losses on derivatives is reported in current earnings. When applying hedge accounting, we designate at a derivative’s inception, the specific assets, liabilities or future commitments being hedged, and to assess the hedge’s effectiveness at inception and on an ongoing basis. We discontinue hedge accounting when: (i) we determine that the cash flow derivative is no longer effective in offsetting changes in the cash flows of a hedged item; (ii) the derivative expires or is sold, terminated or exercised; (iii) it is no longer probable that the forecasted transaction will occur; or (iv) management determines that designation of the derivatives as a hedge instrument is no longer appropriate. We do not enter into or hold derivatives for speculative purposes. Disclosures about Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market, or if none exists, the most advantageous market, for the specific asset or liability at the measurement date (the exit price). The fair value is based on assumptions that market participants would use when pricing the asset or liability. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation, as follows: Level 1 Level 2 Level 3 The carrying amounts for cash and equivalents, accounts and notes receivable and accounts and drafts payable approximate fair value based on the short-term nature of these amounts. We carry all of our derivatives at fair value and value them using various pricing models or discounted cash flow analyses that incorporate observable market parameters, such as interest rate yield curves and currency rates, which are Level 2 inputs. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by the counterparty or us. For disclosures about the fair value measurements of our derivative instruments, see Note 11, Derivatives. The fair value of variable rate term debt is estimated using inputs based on bid and offer prices that are Level 2 inputs and was $8.77 billion and $8.67 billion at December 31, 2016 and 2015, respectively, compared to a principal carrying amount of $8.59 billion on the same dates. The determinations of fair values of certain tangible and intangible assets for purposes of the application of the acquisition method of accounting to the acquisition of Tim Hortons were based upon Level 3 inputs. The determination of fair values of our reporting units and the determination of the fair value of the Brands for impairment testing using a quantitative approach during 2016 and 2015 were based upon Level 3 inputs. Revenue Recognition Sales include supply chain sales and sales from Company restaurants, which are presented net of any related sales tax. Supply chain sales represent sales of products, supplies and restaurant equipment, other than equipment sales related to initial restaurant establishment or renovations that are shipped directly from our warehouses or by third-party distributors to restaurants or retailers, as well as sales to retailers. Revenues from supply chain sales are recognized upon delivery. Sales at Company restaurants (including Restaurant VIEs) represent restaurant-level sales to our guests and are recognized at the point of sale. Franchise and property revenues include franchise revenues, consisting primarily of royalties, initial and renewal franchise fees paid by franchisees, revenues derived from equipment sales at establishment of a restaurant and in connection with a restaurant renewal or renovation and property revenues from properties we lease or sublease to franchisees. Royalties are based on a percentage of gross sales at franchise restaurants and are recognized when earned and collectability is reasonably assured. Initial franchise fees and equipment sales are recognized as revenue when the related restaurant begins operations and our completion of all material services and conditions. Fees collected in advance are deferred until earned. Renewal franchise fees are recognized as revenue upon receipt of the non-refundable Deferred Financing Costs Deferred financing costs are amortized over the term of the related debt agreement into interest expense using the effective interest method. Advertising and Promotional Costs Company restaurants and franchise restaurants contribute to advertising funds that our subsidiaries manage in the United States and Canada and certain other international markets. The advertising funds expense the production costs of advertising when the advertisements are first aired or displayed. All other advertising and promotional costs are expensed in the period incurred. Under our franchise agreements, advertising contributions received from franchisees must be spent on advertising, product development, marketing and related activities. Since we act as an agent for these specifically designated contributions, the revenues and expenses of the advertising funds are generally netted in our consolidated statements of operations. Advertising expense, which primarily consists of advertising contributions by Company restaurants (including Restaurant VIEs) based on a percentage of gross sales, totaled $5.5 million for 2016, $13.7 million for 2015, and $2.4 million for 2014 and is included in selling, general and administrative expenses in the accompanying consolidated statements of operations. Income Taxes Amounts in the financial statements related to income taxes are calculated using the principles of Accounting Standards Codification (“ASC”) 740, Income Taxes. more-likely-than-not more-likely-than-not Income tax benefits credited to equity relate to tax benefits associated with amounts that are deductible for income tax purposes but do not affect earnings. These benefits are principally generated from employee exercises of nonqualified stock options and settlement of restricted stock awards. We recognize positions taken or expected to be taken in a tax return in the financial statements when it is more-likely-than-not Translation gains and losses resulting from the remeasurement of foreign deferred tax assets or liabilities denominated in a currency other than the functional currency are classified as other operating expenses (income), net in the consolidated statements of operations. Share-based Compensation Compensation expense related to the issuance of share-based awards to our employees is measured at fair value on the grant date. We use the Black-Scholes option pricing model to value RBI stock options. The compensation expense for awards that vest over a future service period is recognized over the requisite service period on a straight-line basis, adjusted for estimated forfeitures of awards that are not expected to vest. The compensation expense for awards that do not require future service is recognized immediately. Upon the end of the service period, compensation expense is adjusted to account for the actual forfeiture rate. Cash settled share-based awards are classified as liabilities and are re-measured Restructuring The determination of when we accrue for employee involuntary termination benefits depends on whether the termination benefits are provided under an on-going one-time Nonretirement Postemployment Benefits one-time Exit or Disposal Cost Obligations New Accounting Pronouncements Revenue Recognition We have performed a preliminary analysis of the impact of the new revenue recognition guidance and developed a comprehensive plan to guide the implementation. The project plan includes analyzing the impact on our current revenue streams, comparing our historical accounting policies to the new guidance, and identifying potential differences from applying the requirements of the new guidance to our contracts. Under current accounting guidance, we recognize initial franchise fees when we have performed all material obligations and services, which generally occurs when the franchised restaurant opens. Under the new guidance, we anticipate deferring the initial franchise fees and recognizing revenue over the term of the related franchise agreement. We anticipate that the new guidance will also change our reporting of advertising fund contributions from franchisees and the related advertising expenditures, which are currently reported on a net basis in our consolidated statements of operations. Under the current guidance, as of the balance sheet date, advertising fund contributions received may not equal advertising expenditures for the period due to the timing of promotions. To the extent that contributions received exceeded advertising expenditures, the excess contributions are treated as a deferred liability. To the extent that advertising expenditures temporarily exceeded advertising fund contributions, the difference is recorded as a receivable from the fund. Under the new guidance, we anticipate advertising fund contributions from franchisees and advertising fund expenditures will be reported on a gross basis and the related advertising fund revenues and expenses may be reported in different periods. We anticipate that estimated breakage income on gift cards will be recognized as gift cards are utilized instead of our current policy of deferring the breakage income until it is deemed remote the unused gift card balance will be redeemed. We do not believe this guidance will materially impact our recognition of revenue from Company restaurant sales, our recognition of royalty revenues from franchisees, or our recognition of revenues from property rentals. We are continuing to evaluate the impact the adoption of this guidance will have on the recognition of revenue from other sources. Lease Accounting non-cash Derivative Contract Novations on Existing Hedges de-designation Equity Method Accounting Employee Share-Based Payment Accounting paid-in Classification of Certain Cash Receipts and Cash Payments Intra-Entity Transfers of Assets Other Than Inventory Goodwill Impairment two-step more-likely-than-not

Earnings Per Unit_Share

Earnings Per Unit/Share	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Unit/Share	Note 3. Earnings Per Unit/Share Partnership uses the two-class During 2014, the net income (loss) allocated to Class A units was calculated as 43.3% of net income (loss) attributable to common unitholders for the period December 12, 2014 through December 31, 2014, and the net income (loss) allocated to Partnership exchangeable units was calculated as 56.7% of net income (loss) attributable to common unitholders for the period December 12, 2014 through December 31, 2014. The calculation of weighted average Class A common units outstanding for 2014 reflects (i) the 87.0 million Class A common units issued to correspond to the Burger King Worldwide, Inc. common shares exchanged for RBI common shares, as outstanding for the period December 12, 2014 through December 31, 2014 and (ii) the 115.0 million Class A common units issued to RBI in connection with the issuance of common shares by RBI for the acquisition of Tim Hortons and exercise of a warrant – see Note 13, which were outstanding for the period December 12, 2014 through December 31, 2014. The weighted average Partnership exchangeable units for 2014 reflects the 265.0 million Partnership exchangeable units received in exchange for Burger King Worldwide, Inc. common shares, which were outstanding for the period December 12, 2014 through December 31, 2014. Prior to the Transactions, our equity reflected 100% ownership by Burger King Worldwide, Inc. shareholders. Basic and diluted earnings (loss) per common share for the period January 1, 2014 through December 11, 2014 is computed by dividing net income (loss) allocated to common shareholders by the weighted average number of shares outstanding for Burger King Worldwide, Inc. shareholders during this period. There are no dilutive securities for Partnership as the exercise of stock options will not affect the numbers of Class A common units or Partnership exchangeable units outstanding. However, the issuance of shares by RBI in future periods will affect the allocation of net income attributable to common unitholders between Partnership’s Class A common units and Partnership exchangeable units. The following table summarizes the basic and diluted earnings per unit/share calculations (in millions, except per unit/share amounts): 2016 2015 2014 Allocation of net income (loss) among partner interests and common shareholders: Net income (loss) allocated to Class A common unitholders $ 345.6 $ 103.9 $ (329.0 ) Net income (loss) allocated to Partnership exchangeable unitholders 336.8 133.2 (430.7 ) Net income (loss) allocated to common shareholders — — (69.6 ) Net income (loss) attributable to common unitholders / shareholders $ 682.4 $ 237.1 $ (829.3 ) Denominator - basic and diluted partnership units: Weighted average Class A common units 202.0 202.0 202.0 Weighted average Partnership exchangeable units 227.8 263.5 265.0 Total weighted average basic and diluted units outstanding 429.8 465.5 467.0 Denominator - basic and diluted common shares: Weighted average common shares - basic and diluted (a) — — 351.9 Earnings (loss) per unit / share - basic and diluted: Class A common units $ 1.71 $ 0.51 $ (1.63 ) Partnership exchangeable units $ 1.48 $ 0.51 $ (1.63 ) Common shares $ — $ — $ (0.20 ) (a) There is no effect of other dilutive securities for the year ended December 31, 2014 because a net loss was reported during this period causing any potentially dilutive securities to be anti-dilutive. Therefore, 21.3 million shares of potentially dilutive securities were excluded in the calculation of diluted earnings (loss) per share since their impact would have been anti-dilutive.

Property and Equipment, net

Property and Equipment, net	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Property and Equipment, net	Note 4. Property and Equipment, net Property and equipment, net, consist of the following (in millions): As of December 31, 2016 2015 Land $ 957.2 $ 969.6 Buildings and improvements 1,089.4 1,055.6 Restaurant equipment 109.3 118.8 Furniture, fixtures, and other 147.8 120.3 Capital leases 210.3 180.3 Construction in progress 15.2 45.3 2,529.2 2,489.9 Accumulated depreciation and amortization (474.5 ) (339.3 ) Property and equipment, net $ 2,054.7 $ 2,150.6 Depreciation and amortization expense on property and equipment totaled $144.1 million for 2016, $154.9 million for 2015 and $51.2 million for 2014. Included in our property and equipment, net at December 31, 2016 and 2015 are $166.6 million and $152.8 million, respectively, of assets leased under capital leases (mostly buildings and improvements), net of accumulated depreciation and amortization of $43.7 million and $27.5 million, respectively.

Intangible Assets, net and Good

Intangible Assets, net and Goodwill	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets, net and Goodwill	Note 5. Intangible Assets, net and Goodwill Intangible assets, net and goodwill consist of the following (in millions): As of December 31, Weighted of December 31, 2016 2016 2015 Gross Accumulated Net Gross Accumulated Net Identifiable assets subject to amortization: Franchise agreements $ 655.1 $ (132.4 ) $ 522.7 $ 653.0 $ (106.8 ) $ 546.2 20.5 Years Favorable leases 436.0 (149.7 ) 286.3 436.5 (107.5 ) 329.0 9.9 Years Subtotal 1,091.1 (282.1 ) 809.0 1,089.5 (214.3 ) 875.2 16.8 Years Indefinite lived intangible assets: Tim Hortons $ 6,341.6 $ — $ 6,341.6 $ 6,175.4 $ — $ 6,175.4 Burger King 2,077.4 — 2,077.4 2,097.2 — 2,097.2 Subtotal 8,419.0 — 8,419.0 8,272.6 — 8,272.6 Intangible assets, net $ 9,228.0 $ 9,147.8 Goodwill Tim Hortons segment $ 4,087.8 $ 3,988.1 Burger King segment 587.3 586.3 Total $ 4,675.1 $ 4,574.4 Amortization expense on intangible assets totaled $71.9 million for 2016, $78.3 million for 2015 and $35.9 million for 2014. The change in the Brands and goodwill balances during 2016 and 2015 was due to foreign currency translation. As of December 31, 2016, the estimated future amortization expense on identifiable assets subject to amortization is as follows (in millions): Twelve-months ended December 31, Amount 2017 $ 67.8 2018 64.5 2019 60.9 2020 55.9 2021 51.1 Thereafter 508.8 Total $ 809.0

Equity Method Investments

Equity Method Investments	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Equity Method Investments	Note 6. Equity Method Investments The aggregate carrying amount of our equity method investments was $151.1 million and $139.0 million as of December 31, 2016 and 2015, respectively, and is included within other assets, net in our consolidated balance sheets. Select information about our most significant equity method investments, based on the carrying value as of December 31, 2016, was as follows: Entity Country Equity TIMWEN Partnership Canada 50.00 % Carrols Restaurant Group, Inc. United States 20.81 % Pangaea Foods (China) Holdings, Ltd. China 27.50 % With respect to our Tim Hortons (“TH”) business, the most significant equity method investment is our 50% joint venture interest with The Wendy’s Company (the “TIMWEN Partnership”), which jointly holds real estate underlying Canadian combination restaurants. Distributions received from this joint venture were $11.3 million and $12.7 million during 2016 and 2015, respectively. The aggregate market value of our equity interest in Carrols Restaurant Group, Inc. (“Carrols”) – the most significant equity investment to our Burger King (“BK”) business, based on the quoted market price on December 31, 2016, is approximately $143.6 million. No quoted market prices are available for our other equity method investments. With respect to our BK operations, most of the entities in which we have an equity interest own or franchise Burger King restaurants. Franchise and property revenue recognized from franchisees that are owned or franchised by entities in which we have an equity interest consist of the following (in millions): 2016 2015 2014 Revenues from affiliates: Franchise royalties $ 131.7 $ 93.2 $ 88.5 Property revenues 27.8 27.7 29.2 Franchise fees and other revenue 19.6 13.1 11.3 Total $ 179.1 $ 134.0 $ 129.0 We recognized $19.6 million and $20.8 million of contingent rent expense associated to the TIMWEN Partnership during 2016 and 2015, respectively. Contingent rent expense associated to this joint venture was not significant during 2014. At December 31, 2016 and 2015, we had $25.7 million and $23.9 million, respectively, of accounts receivable from our equity method investments which were recorded in accounts and notes receivable, net in our consolidated balance sheets. (Income) loss from equity method investments reflects our share of investee net income or loss, non-cash non-cash

Other Accrued Liabilities and O

Other Accrued Liabilities and Other Liabilities	12 Months Ended
	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Other Accrued Liabilities and Other Liabilities	Note 7. Other Accrued Liabilities and Other Liabilities Other accrued liabilities (current) and other liabilities, net (non-current) As of December 31, 2016 2015 Current: Dividend payable $ 146.1 $ 128.3 Interest payable 63.3 63.1 Accrued compensation and benefits 60.5 61.6 Taxes payable - current 43.3 46.9 Deferred income - current 54.7 33.5 Closed property reserve 11.0 14.0 Other 90.4 90.9 Other accrued liabilities $ 469.3 $ 438.3 Non-current: Unfavorable leases $ 275.8 $ 322.0 Taxes payable - noncurrent 252.2 236.7 Accrued pension 82.9 80.2 Derivatives liabilities - noncurrent 55.1 47.3 Lease liability - noncurrent 27.2 29.5 Deferred income - noncurrent 27.1 23.7 Other 64.6 56.5 Other liabilities, net $ 784.9 $ 795.9

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Long-Term Debt	Note 8. Long-Term Debt Long-term debt consist of the following (in millions): As of December 31, 2016 2015 Term Loan Facility $ 5,046.1 $ 5,097.7 2015 Senior Notes 1,250.0 1,250.0 2014 Senior Notes 2,250.0 2,250.0 Tim Hortons Notes (a) 40.6 39.4 Other 85.4 88.5 Less: unamortized deferred financing costs and deferred issuance discount (187.1 ) (224.3 ) Total debt, net 8,485.0 8,501.3 Less: current maturities of debt (74.8 ) (39.0 ) Total long-term debt, net of current portion $ 8,410.2 $ 8,462.3 (a) Tim Hortons Notes comprise three series of senior notes: (i) C$48.0 million of series 1 notes, due June 1, 2017 bearing interest at 4.20%, (ii) C$2.6 million of series 2 notes, due December 1, 2023, bearing interest at 4.52%, and (iii) C$3.9 million of series 3 notes, due April 1, 2019, bearing interest at 2.85%. No principal payments are due until maturity. Credit Facilities At December 31, 2016, two of our subsidiaries (the “Borrowers”) have a senior secured term loan facility maturing on December 12, 2021 (the “Term Loan Facility”) and a senior secured revolving credit facility of up to $500.0 million of revolving extensions of credit outstanding at any time (including revolving loans, swingline loans and letters of credit) maturing on December 12, 2019 (the “Revolving Credit Facility” and together with the Term Loan Facility, the “Credit Facilities”). We may prepay the Term Loan Facility in whole or in part at any time. Additionally, subject to certain exceptions, the Term Loan Facility may be subject to mandatory prepayments using (i) proceeds from non-ordinary The interest rate applicable to the Credit Facilities is, at our option, either (i) a base rate plus an applicable margin equal to 1.75% in respect of the Term Loan Facility and 2.00% in respect of the Revolving Credit Facility, or (ii) a Eurocurrency rate plus an applicable margin equal to 2.75% in respect of the Term Loan Facility and ranging from 2.50% to 3.00%, depending on our leverage ratio, in respect of the Revolving Credit Facility. Borrowings are subject to a floor of 2.00% in the case of the base rate and a floor of 1.00% in the case of Eurocurrency rate. Amounts drawn under each letter of credit that is issued and outstanding under this facility bear interest at LIBOR plus a margin ranging from 2.50% to 3.00%, depending on our leverage ratio. The unused portion of the Revolving Credit Facility is subject to a commitment fee ranging from 0.375% to 0.50%, depending on our leverage ratio, and our current rate is 0.375%. Funds available under the Revolving Credit Facility may be used to repay other debt, finance debt or share repurchases, to fund acquisitions or capital expenditures and for other general corporate purposes. We have a $125.0 million letter of credit sublimit as part of the Revolving Credit Facility, which reduces our borrowing availability thereunder by the cumulative amount of outstanding letters of credit. We are also required to pay (i) letters of credit fees on the aggregate face amounts of outstanding letters of credit plus a fronting fee to the issuing bank and (ii) administration fees. As of December 31, 2016, the interest rate on our Term Loan Facility was 3.75%. The principal amount of the Term Loan Facility amortizes in quarterly installments equal to 0.25% of the aggregate principal amount of the Term Loan Facility (as of the May 2015 amendment), with the balance payable at maturity. Obligations under the Credit Facilities are guaranteed on a senior secured basis, jointly and severally, by the direct parent company of one of the Borrowers and substantially all of its Canadian and U.S. subsidiaries, including The TDL Group Corp., Burger King Worldwide, Inc. and substantially all of their respective Canadian and U.S. subsidiaries (the “Credit Guarantors”). Amounts borrowed under the Credit Facilities are secured on a first priority basis by a perfected security interest in substantially all of the present and future property (subject to certain exceptions) of each Borrower and Credit Guarantor. As of December 31, 2016, we had no amounts outstanding under the Revolving Credit Facility, had $1.5 million of letters of credit issued against the facility, and our borrowing availability was $498.5 million. Senior Notes The Borrowers are party to an indenture (the “2015 Senior Notes Indenture”) in connection with the issuance of $1,250.0 million of 4.625% first lien senior notes due January 15, 2022 (the “2015 Senior Notes”). The Borrowers are also party to an indenture (the “2014 Senior Notes Indenture”) in connection with the issuance of $2,250.0 million of 6.00% second lien secured notes due April 1, 2022 (the “2014 Senior Notes”). No principal payments are due on the 2015 Senior Notes or 2014 Senior Notes until maturity and interest is paid semi-annually. Obligations under the 2015 Senior Notes and 2014 Senior Notes are guaranteed on a senior secured basis, jointly and severally, by the Borrowers and substantially all of the Borrowers’ Canadian and U.S. subsidiaries, including The TDL Group Corp., Burger King Worldwide, Inc. and substantially all of their respective Canadian and U.S. subsidiaries (the “Note Guarantors”). The 2015 Senior Notes are first lien senior secured obligations and rank equal in right of payment with all of the existing and future senior debt of the Borrowers and Note Guarantors, including borrowings and guarantees of the Credit Facilities. The 2014 Senior Notes are second lien senior secured obligations. Our 2015 Senior Notes and 2014 Senior Notes may be redeemed in whole or in part, on or after October 1, 2017, at the redemption prices set forth in the corresponding indenture, plus accrued and unpaid interest, if any, at the date of redemption. The 2015 Senior Note Indenture and 2014 Senior Note Indenture also contain optional redemption provisions related to tender offers, change of control and equity offerings, among others. Restrictions and Covenants Our Credit Facilities, 2015 Senior Notes Indenture, 2014 Senior Notes Indenture and the Tim Hortons Notes indentures contain a number of customary affirmative and negative covenants that, among other things, limit or restrict the ability of Partnership and certain of our subsidiaries to: incur additional indebtedness; incur liens; engage in mergers, consolidations, liquidations and dissolutions; sell assets; pay dividends and make other payments in respect of capital stock; make investments, loans and advances; pay or modify the terms of certain indebtedness; engage in certain transactions with affiliates. In addition, the Borrowers are not permitted to exceed a first lien senior secured leverage ratio of 6.50 to 1.00 when, as of the end of any fiscal quarter, the sum of (i) the amount of letters of credit outstanding exceeding $50.0 million (other than those that are cash collateralized); (ii) outstanding amounts under the Revolving Credit Facility and (iii) outstanding amounts of swing line loans, exceeds 30% of the commitments under the Revolving Credit Facility. The restrictions under the Credit Facilities, the 2015 Senior Notes Indenture, the 2014 Senior Notes Indenture and the Tim Hortons Notes indentures have resulted in substantially all of our consolidated assets being restricted. As of December 31, 2016, we were in compliance with all debt covenants under the Credit Facilities, 2015 Senior Notes Indenture and 2014 Senior Notes Indenture and the indenture covering the Tim Hortons Notes, and there were no limitations on our ability to draw on the remaining availability under our Revolving Credit Facility. Debt Issuance Costs During 2015 and 2014, we incurred aggregate deferred financing costs of $80.3 million and $160.2 million, respectively. No costs were incurred in 2016. Loss on Early Extinguishment of Debt During 2015, we recorded a $40.0 million loss on early extinguishment of debt, which primarily reflects the write-off write-off Maturities The aggregate maturities of long-term debt as of December 31, 2016 are as follows (in millions): Year Ended December 31, Principal Amount 2017 $ 74.8 2018 56.8 2019 60.1 2020 57.6 2021 4,863.8 Thereafter 3,559.0 Total $ 8,672.1 Interest Expense, net Interest expense, net consists of the following (in millions): 2016 2015 2014 Debt $ 412.2 $ 426.8 $ 266.0 Capital lease obligations 19.9 20.8 5.7 Amortization of deferred financing costs and debt issuance discount 38.9 34.9 11.7 Interest income (4.1 ) (4.2 ) (3.7 ) Interest expense, net $ 466.9 $ 478.3 $ 279.7

Leases

Leases	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Leases	Note 9. Leases Partnership as Lessor As of December 31, 2016, we leased or subleased 5,224 restaurant properties to franchisees and 160 non-restaurant Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net was as follows (in millions): As of December 31, 2016 2015 Land $ 893.9 $ 888.7 Buildings and improvements 1,112.9 1,066.3 Restaurant equipment 14.7 24.7 2,021.5 1,979.7 Accumulated depreciation and amortization (312.5 ) (228.0 ) Property and equipment leased, net $ 1,709.0 $ 1,751.7 Our net investment in direct financing leases was as follows (in millions): As of December 31, 2016 2015 Future rents to be received: Future minimum lease receipts $ 96.3 $ 126.6 Contingent rents (a) 51.2 63.7 Estimated unguaranteed residual value 18.9 20.7 Unearned income (56.5 ) (75.7 ) Allowance on direct financing leases (0.2 ) (0.3 ) 109.7 135.0 Current portion included within accounts receivables (17.8 ) (17.8 ) Net investment in property leased to franchisees $ 91.9 $ 117.2 (a) Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting. Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions): 2016 2015 2014 Rental income: Minimum $ 452.8 $ 453.9 $ 182.1 Contingent 282.5 281.7 38.1 Amortization of favorable and unfavorable 8.5 11.0 7.2 Total rental income 743.8 746.6 227.4 Earned income on direct financing leases 8.9 13.6 15.3 Total property revenues $ 752.7 $ 760.2 $ 242.7 Partnership as Lessee In addition, we lease land, building, equipment, office space and warehouse space, including 718 restaurant buildings under capital leases where we are the lessee. Land and building leases generally have an initial term of 10 to 30 years, while land-only lease terms can extend longer, and most leases provide for fixed monthly payments. Many of these leases provide for future rent escalations and renewal options. Certain leases also include provisions for contingent rent, determined as a percentage of sales, generally when annual sales exceed specific levels. Most leases also obligate us to pay the cost of maintenance, insurance and property taxes. Rent expense associated with these lease commitments is as follows (in millions): 2016 2015 2014 Rental expense: Minimum $ 193.5 $ 199.5 $ 109.1 Contingent 70.6 73.1 8.0 Amortization of favorable and unfavorable payable lease contracts, net 9.2 10.1 3.5 Total rental expense (a) $ 273.3 $ 282.7 $ 120.6 (a) Amounts include rental expense related to properties subleased to franchisees of $253.9 million for 2016, $267.0 million for 2015, and $103.3 million for 2014. As of December 31, 2016, future minimum lease receipts and commitments were as follows (in millions): Lease Receipts Lease Commitments (a) Direct Operating Capital Operating Leases 2017 $ 19.5 $ 339.3 $ 33.7 $ 164.2 2018 18.2 312.9 32.1 152.1 2019 14.9 284.8 30.2 136.9 2020 10.0 254.4 28.1 124.6 2021 7.1 227.5 26.9 110.5 Thereafter 26.6 1,357.9 204.3 762.7 Total minimum receipts / payments $ 96.3 $ 2,776.8 $ 355.3 $ 1,451.0 Less amount representing interest (117.8 ) Present value of minimum capital lease payments 237.5 Current portion of capital lease obligation (19.1 ) Long-term portion of capital lease obligation $ 218.4 (a) Minimum lease payments have not been reduced by minimum sublease rentals of $1,772.5 million due in the future under non-cancelable

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 10. Income Taxes Income (loss) before income taxes, classified by source of income (loss), is as follows (in millions): 2016 2015 2014 Canadian $ 1,050.1 $ 546.9 $ (261.7 ) Foreign 149.7 127.0 7.7 Income (loss) before income taxes $ 1,199.8 $ 673.9 $ (254.0 ) Income tax expense (benefit) attributable to income from continuing operations consists of the following (in millions): 2016 2015 2014 Current: Canadian $ 78.6 $ 107.2 $ 25.5 U.S. Federal 45.4 46.1 16.1 U.S. state, net of federal income tax benefit 1.5 4.1 (0.3 ) Other Foreign 38.3 37.1 35.5 $ 163.8 $ 194.5 $ 76.8 Deferred: Canadian $ 49.0 $ (48.1 ) $ (29.8 ) U.S. Federal 37.0 21.0 (28.4 ) U.S. state, net of federal income tax benefit (6.9 ) (7.5 ) (4.1 ) Other Foreign 1.0 2.3 0.4 $ 80.1 $ (32.3 ) $ (61.9 ) Income tax expense $ 243.9 $ 162.2 $ 14.9 The statutory rate reconciles to the effective income tax rate as follows: 2016 2015 2014 Statutory rate 26.5 % 26.5 % 26.5 % Costs and taxes related to foreign operations 9.6 16.7 (9.8 ) Foreign exchange gain (loss) 0.1 (1.9 ) (2.2 ) Foreign tax rate differential (1.0 ) (5.4 ) 29.8 Tax effect of Transactions — 0.7 (41.7 ) Change in valuation allowance 0.2 4.7 (3.0 ) Change in accrual for tax uncertainties 1.0 0.7 (0.3 ) Deductible FTC — — 3.7 Capital gain (loss) rate differential — — (8.6 ) Intercompany financing (16.0 ) (20.2 ) — Other (0.1 ) 2.3 (0.3 ) Effective income tax rate 20.3 % 24.1 % (5.9 )% Our effective income tax rate was 20.3% for 2016 and 24.1% for 2015, primarily due to the mix of income from multiple tax jurisdictions and differing tax rules applicable to certain subsidiaries outside Canada. Our effective income tax rate was (5.9)% for 2014, primarily due to the impact of the Transactions, including non-deductible Income tax expense (benefit) allocated to continuing operations and amounts separately allocated to other items was (in millions): 2016 2015 2014 Income tax expense from continuing operations $ 243.9 $ 162.2 $ 14.9 Cash flow hedge in accumulated other comprehensive income (loss) (1.6 ) (21.5 ) (60.3 ) Net investment hedge in accumulated other comprehensive income (loss) 12.3 111.7 20.9 Pension liability in accumulated other comprehensive income (loss) (1.6 ) (7.0 ) (13.4 ) Stock option tax benefit in Partner’s capital (8.6 ) (0.5 ) — Total $ 244.4 $ 244.9 $ (37.9 ) The significant components of deferred income tax expense (benefit) attributable to income from continuing operations are as follows (in millions): 2016 2015 2014 Deferred income tax (benefit) expense $ 77.6 $ (51.9 ) $ (71.9 ) Change in valuation allowance 2.1 31.8 6.7 Change in effective U.S. state income tax rate (2.9 ) (7.2 ) 3.0 Change in effective foreign income tax rate 3.3 (5.0 ) 0.3 Total $ 80.1 $ (32.3 ) $ (61.9 ) The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in millions): As of December 31, 2016 2015 Deferred tax assets: Accounts and notes receivable $ 6.7 $ 7.3 Accrued employee benefits 67.9 66.1 Unfavorable leases 153.8 162.0 Liabilities not currently deductible for tax 42.4 45.1 Tax loss and credit carryforwards 231.3 287.3 Other 17.2 1.2 Total gross deferred tax assets 519.3 569.0 Valuation allowance (132.9 ) (124.6 ) Net deferred tax assets 386.4 444.4 Less deferred tax liabilities: Property and equipment, principally due to differences in depreciation 64.8 46.0 Intangible assets 1,723.8 1,633.9 Leases 150.9 161.2 Statutory impairment 23.5 24.3 Derivatives 25.4 90.2 Outside basis difference 102.9 98.9 Total gross deferred tax liabilities 2,091.3 2,054.5 Net deferred tax liability $ 1,704.9 $ 1,610.1 The valuation allowance had a net increase of $8.3 million during 2016 primarily due to current year losses and true-up Changes in the valuation allowance are as follows (in millions): 2016 2015 2014 Beginning balance $ 124.6 $ 68.8 $ 97.7 Additions due to Tim Hortons acquisition — — 19.5 Change in estimates recorded to deferred income tax expense 2.1 31.8 6.7 Expiration of foreign tax credits and capital losses — (3.2 ) (11.3 ) Changes from foreign currency exchange rates (0.7 ) (8.2 ) (2.1 ) True-ups 6.9 35.4 (41.7 ) Ending balance $ 132.9 $ 124.6 $ 68.8 The gross amount and expiration dates of operating loss and tax credit carry-forwards as of December 31, 2016 are as follows (in millions): Amount Expiration Date Canadian net operating loss carryforwards $ 120.7 2032-2036 Canadian capital loss carryforwards 473.1 Indefinite U.S. federal net operating loss carryforwards 367.4 2017-2035 U.S. state net operating loss carryforwards 58.2 2018 U.S. capital loss carryforwards 61.0 2020-2026 U.S. foreign tax credits 122.6 Indefinite Other foreign net operating loss carryforwards 0.3 2023-2026 Other foreign net operating loss carryforwards 29.1 Indefinite Other foreign capital loss carryforward 3.2 Indefinite Other 1.5 2023-2036 Total $ 1,237.1 Income taxes have not been provided on the excess of the amount for financial reporting over the tax basis of investment in foreign subsidiaries that are considered indefinitely reinvested. Determination of the amount of unrecognized deferred income tax liabilities on this temporary difference is not practical because of the complexity of the hypothetical calculation. Income taxes of approximately $102.9 million have been recognized on foreign unremitted earnings that are expected to be repatriated. We had $240.6 million of unrecognized tax benefits at December 31, 2016, which if recognized, would favorably affect the effective income tax rate. A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in millions): 2016 2015 2014 Beginning balance $ 238.6 $ 41.6 $ 27.7 Additions on tax position related to the current year 2.0 0.8 2.7 Additions for tax positions of prior years 6.2 4.3 2.5 Additions for tax positions taken in conjunction with Transactions — 202.5 13.4 Reductions for tax positions of prior year (1.0 ) (2.8 ) (3.6 ) Reductions for settlement (4.6 ) (7.4 ) (0.3 ) Reductions due to statute expiration (0.6 ) (0.4 ) (0.8 ) Ending balance $ 240.6 $ 238.6 $ 41.6 During the twelve months beginning January 1, 2017, it is reasonably possible we will reduce unrecognized tax benefits by approximately $1.1 million, primarily as a result of the expiration of certain statutes of limitations and the resolution of audits. We recognize interest and penalties related to unrecognized tax benefits in income tax expense. The total amount of accrued interest and penalties was $27.3 million and $16.1 million at December 31, 2016 and 2015, respectively. Potential interest and penalties associated with uncertain tax positions recognized was $11.2 million during 2016, $3.3 million during 2015 and $0.5 million during 2014. To the extent interest and penalties are not assessed with respect to uncertain tax positions, amounts accrued will be reduced and reflected as a reduction of the overall income tax provision. We file income tax returns with Canada and its provinces and territories. Generally we are subject to routine examinations by the Canada Revenue Agency (“CRA”). The CRA is conducting examinations of the 2010 through 2013 taxation years. Additionally, income tax returns filed with various provincial jurisdictions are generally open to examination for periods of three to five years subsequent to the filing of the respective return. We also file income tax returns, including returns for our subsidiaries, with U.S. federal, U.S. state, and foreign jurisdictions. Generally we are subject to routine examination by taxing authorities in the U.S. jurisdictions, as well as foreign tax jurisdictions. None of the foreign jurisdictions should be individually material. The examination phase of our U.S. federal income tax returns for fiscal 2009, 2010, the period July 1, 2010 through October 18, 2010 and the period October 19, 2010 through December 31, 2010 was completed during 2015. Various tax positions related to those years are currently under appeals. We have various U.S. state and foreign income tax returns in the process of examination. From time to time, these audits result in proposed assessments where the ultimate resolution may result in owing additional taxes. We believe that our tax positions comply with applicable tax law and that we have adequately provided for these matters.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Note 11. Derivative Instruments Disclosures about Derivative Instruments and Hedging Activities We enter into derivative instruments for risk management purposes, including derivatives designated as cash flow hedges, derivatives designated as net investment hedges and those utilized as economic hedges. We use derivatives to manage our exposure to fluctuations in interest rates and currency exchange rates. Interest Rate Swaps – Outstanding as of December 31, 2016 During 2015, we entered into a series of receive-variable, pay-fixed Interest Rate Swaps – Settled Prior to December 31, 2015 During 2015, we settled a series of receive-variable, pay-fixed re-designated re-designated pay-fixed pay-variable, During 2015, we also settled a series of receive-variable, pay-fixed pay-variable In connection with the foregoing settlement of these interest rate swaps, we paid $36.2 million, which is reflected as a use of cash within investing activities in the consolidated statement of cash flows for 2015. The net unrealized loss remaining in AOCI totaled $84.6 million at the date of settlement and will be reclassified into interest expense, net as the original hedged forecasted transaction affects earnings. The amount of pre-tax Interest Rate Swaps – Settled Prior to December 31, 2014 During 2014, we settled three forward-starting interest rate swaps with a total notional value of $2,300.0 million that were hedging the variability of forecasted interest payments on our forecasted debt issuance attributable to changes in LIBOR. Cross-Currency Rate Swaps To protect the value of our investments in our foreign operations against adverse changes in foreign currency exchange rates, we may, from time to time, hedge a portion of our net investment in one or more of our foreign subsidiaries by using cross-currency rate swaps. At December 31, 2016, we had outstanding cross-currency rate swap contracts between the Canadian dollar and U.S. dollar and the Euro and U.S. dollar that have been designated as net investment hedges of a portion of our equity in foreign operations in those currencies. The component of the gains and losses on our net investment in these designated foreign operations driven by changes in foreign exchange rates are economically offset by movements in the fair value of our cross currency swap contracts. The fair value of the swaps is calculated each period with changes in fair value reported in AOCI net of tax. Such amounts will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations. At December 31, 2016, we had outstanding cross-currency rate swaps in which we pay quarterly between 4.802% and 7.002% on a tiered payment structure per annum on the Canadian dollar notional amount of C$5,641.7 million and receive quarterly between 3.948% and 6.525% on a tiered payment structure per annum on the U.S. dollar notional amount of $5,000.0 million through the maturity date of March 31, 2021. At inception, these derivative instruments were not designated for hedge accounting and, as such, changes in fair value were initially recognized in earnings. On December 12, 2014, we designated these cross-currency rate swaps as hedges and began accounting for these derivative instruments as net investment hedges. At December 31, 2016, we also had outstanding a cross-currency rate swap in which we pay quarterly fixed-rate interest payments on the Euro notional amount of €1,107.8 million and receive quarterly fixed-rate interest payments on the U.S. dollar notional amount of $1,200.0 million through the maturity date of March 31, 2021. At inception, this cross-currency rate swap was designated as a hedge and is accounted for as a net investment hedge. During 2015, we terminated some cross-currency rate swaps with an aggregate notional value of $315.0 million. In connection with this termination, we received $52.1 million which is reflected as a source of cash provided by investing activities in the consolidated statement of cash flows for 2015. The net unrealized gains totaled $31.8 million as of the termination date. Such amounts will remain in AOCI until the complete or substantially complete liquidation of our investment in the underlying foreign operations. At inception, these cross-currency rate swaps were designated as a hedge and were accounted for as net investment hedges. Foreign Currency Exchange Contracts During 2014, we settled certain foreign currency forward contracts and foreign currency option contracts with an aggregate notional value that never exceeded $9,230.0 million. The foreign currency option contracts had a total premium of $59.9 million that was paid at expiration. These derivative instruments did not qualify for hedge accounting and changes in fair values were immediately recognized in other operating expenses (income), net in current earnings. We use foreign exchange derivative instruments to manage the impact of foreign exchange fluctuations on U.S. dollar purchases and payments, such as coffee purchases made by our Canadian Tim Hortons operations. At December 31, 2016, we had outstanding forward currency contracts to manage this risk in which we sell Canadian dollars and buy U.S. dollars with a notional value of $167.9 million with maturities to March 2018. We have designated these instruments as cash flow hedges, and as such, the effective portion of unrealized changes in market value are recorded in AOCI and are reclassified into earnings during the period in which the hedged forecasted transaction affects earnings. Gains and losses from hedge ineffectiveness are recognized in current earnings. Interest Rate Caps – Settled Prior to December 31, 2014 During 2014, we terminated some interest rate cap agreements and discontinued hedge accounting in connection with the repayment of then outstanding senior debt. Credit Risk By entering into derivative contracts, we are exposed to counterparty credit risk. Counterparty credit risk is the failure of the counterparty to perform under the terms of the derivative contract. When the fair value of a derivative contract is in an asset position, the counterparty has a liability to us, which creates credit risk for us. We attempt to minimize this risk by selecting counterparties with investment grade credit ratings and regularly monitoring our market position with each counterparty. Credit-Risk Related Contingent Features Our derivative instruments do not contain any credit-risk related contingent features. Quantitative Disclosures about Derivative Instruments and Fair Value Measurements The following tables present the required quantitative disclosures for our derivative instruments, including their estimated fair values (all estimated using Level 2 inputs) and their location on our consolidated balance sheets (in millions): Gain (Loss) Recognized in (Effective Portion) 2016 2015 2014 Derivatives designated as cash flow hedges: Interest rate caps $ — $ — $ (1.9 ) Forward-starting interest rate swaps $ (22.7 ) $ (128.2 ) $ (155.5 ) Forward-currency contracts $ (4.8 ) $ 18.2 $ 1.1 Derivatives designated as net investment hedges: Cross-currency rate swaps $ (87.0 ) $ 798.5 $ 66.3 Affected Line Item in Statements of Operations Gain (Loss) Reclassified from AOCI into (Effective Portion) 2016 2015 2014 Interest expense, net $ (21.3 ) $ (12.0 ) $ (6.6 ) Other operating expenses (income), net $ — $ (27.6 ) $ 13.4 Cost of sales $ — $ 12.3 $ — Gain (Loss) Recognized in 2016 2015 2014 Derivatives not designated as hedging instruments: Interest rate caps $ — $ — $ (1.0 ) Interest rate swaps $ — $ (12.4 ) $ 55.4 Cross-currency rate swaps $ — $ 4.3 $ (358.7 ) Ineffectiveness of cash flow hedges: Interest rate swaps $ — $ (1.6 ) $ — Fair Value as of 2016 2015 Balance Sheet Location Assets: Derivatives designated as cash flow hedges: Foreign currency $ — $ 6.6 Accounts and notes receivable, net Foreign currency 2.8 — Prepaids and other current assets Derivatives designated as net investment hedges: Foreign currency 717.9 830.9 Derivative assets Total assets at fair value $ 720.7 $ 837.5 Liabilities: Derivatives designated as cash flow hedges: Interest rate $ 55.1 $ 40.9 Other liabilities, net Foreign currency 1.1 — Other accrued liabilities Derivatives designated as net investment hedges: Foreign currency — 6.3 Other liabilities, net Total liabilities at fair value $ 56.2 $ 47.2

Partnership Preferred Units

Partnership Preferred Units	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Partnership Preferred Units	Note 12. Partnership Preferred Units We have 68,530,939 Partnership preferred units issued to RBI. Under the terms of the partnership agreement, Partnership is required to make distributions on the Partnership preferred units (all of which are owned by RBI) that correspond to preferred dividends declared and payable by RBI on the 68,530,939 Class A 9.0% cumulative compounding perpetual voting preferred shares of RBI (“Preferred Shares”) sold by RBI to a subsidiary of Berkshire Hathaway, Inc. Additionally, in the event the Preferred Shares are redeemed for cash, Partnership is required to make a distribution on the Partnership preferred units in an amount sufficient for RBI to fund the redemption amount. The 9.0% annual dividend accrues on the amount of $43.775848 per Preferred Share, which was the per share purchase price, whether or not declared by RBI’s board of directors, and is payable quarterly in arrears, only when declared and approved by RBI’s board of directors. In the event of a liquidation, dissolution or winding up of RBI’s affairs, whether voluntary or involuntary, after satisfaction of all liabilities and obligations to RBI’s creditors, holders of the Preferred Shares shall be entitled to receive payment in full, in cash, equal to $48.109657 per Preferred Share, plus accrued and unpaid dividends, including any additional dividends owing with respect to past-due In addition to the preferred dividends, RBI may be required to pay the holder of the Preferred Shares an additional amount (the “make-whole dividend”) determined by a formula designed to ensure that on an after-tax Holders of the Preferred Shares have voting rights equal to one vote per each Preferred Share. Except as otherwise provided, holders of the Preferred Shares and common shares vote together as a single class. The purchaser of the Preferred Shares agreed that (i) with respect to the Preferred Shares representing 10% of the total votes attached to all voting shares, the holder may vote such shares in any manner it wishes, and (ii) with respect to Preferred Shares representing in excess of 10% of the total votes attached to all voting shares, the holder will vote such shares in a manner proportionate to the manner in which the other holders of shares voted in respect of such matter. This voting agreement does not apply with respect to certain special approval matters. The Preferred Shares may be redeemed at RBI’s option on and after December 12, 2017. After December 12, 2024, holders of not less than a majority of the outstanding Preferred Shares may cause RBI to redeem their Preferred Shares. In either case, the fixed redemption price is $48.109657 per Preferred Share plus accrued and unpaid dividends including any unpaid make-whole dividend and any additional dividends (the “redemption price”). Holders of the Preferred Shares also hold a contingently exercisable option to cause RBI to redeem their Preferred Shares at the redemption price in the event of a change of control. Since the redemption features of the Preferred Shares are not solely in the control of Partnership, we classify the Partnership preferred units as temporary equity. During 2014, we adjusted the carrying value of the Partnership preferred units to the redemption price of the RBI Preferred Shares, which is reflected as a $546.4 million reduction in net income (loss) attributable to common unitholders/shareholders.

Equity

Equity	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Equity	Note 13. Equity For the period from January 1, 2014 through December 11, 2014, our equity reflected 100% ownership by Burger King Worldwide, Inc. common shareholders. As a result of the Transactions, Burger King Worldwide, Inc. completed a reorganization into Partnership and holders of 352.0 million shares of common stock of Burger King Worldwide, Inc. exchanged their holdings for 265.0 million Partnership exchangeable units and 87.0 million RBI common shares. During 2014, we also issued 202.0 million Class A common units to RBI, which correspond to (i) the 87.0 million RBI common shares issued by RBI to former holders of Burger King Worldwide, Inc. common stock, (ii) 106.6 million RBI common shares issued by RBI to former holders of Tim Hortons common stock in connection with the acquisition of Tim Hortons and (iii) 8.4 million RBI common shares issued by RBI to the holder of RBI Preferred Shares in connection with the exercise of a warrant. As a result of the foregoing, during 2014 the carrying amount of Partnership’s equity was allocated between Class A common units and Partnership exchangeable units to reflect the relative ownership interests of the two classes of common equity. Pursuant to the terms of the partnership agreement, RBI, as the holder of Class A common units, is entitled to distributions from Partnership in an amount equal to the aggregate dividends payable by RBI to holders of RBI common shares, and the holders of Partnership exchangeable units are entitled to receive distributions from Partnership in an amount per unit equal to the dividend payable by RBI on each RBI common share. Additionally, if RBI proposes to redeem, repurchase or otherwise acquire any RBI common shares, the partnership agreement requires that Partnership, immediately prior to such redemption, repurchase or acquisition, make a distribution to RBI on the Class A common units in an amount sufficient for RBI to fund such redemption, repurchase or acquisition, as the case may be. Each holder of a Partnership exchangeable unit is entitled to vote in respect of matters on which holders of RBI common shares are entitled to vote through one special voting share of RBI. Since December 12, 2015, the holder of a Partnership exchangeable unit may require Partnership to exchange all or any portion of such holder’s Partnership exchangeable units for RBI common shares at a ratio of one common share for each Partnership exchangeable unit, subject to RBI’s right as the general partner of Partnership, in its sole discretion, to deliver a cash payment in lieu of RBI common shares. If RBI elects to make a cash payment in lieu of issuing common shares, the amount of the payment will be the weighted average trading price of the RBI common shares on the New York Stock Exchange for the 20 consecutive trading days ending on the last business day prior to the exchange date. During 2016, Partnership exchanged 6,744,244 Partnership exchangeable units pursuant to exchange notices received. In accordance with the terms of the partnership agreement, Partnership satisfied the exchange notices by exchanging these Partnership exchangeable units for the same number of newly issued RBI common shares. During 2015, Partnership received exchange notices representing 31,302,135 Partnership exchangeable units. In accordance with the terms of the partnership agreement, Partnership satisfied the exchange notices by repurchasing 8,150,003 Partnership exchangeable units for approximately $293.7 million in cash and exchanging 23,152,132 Partnership exchangeable units for the same number of newly issued RBI common shares. The issuances of shares was accounted for as a capital contribution by RBI to Partnership. The exchanges of Partnership exchangeable units were recorded as increases to the Class A common units balance within partner’s capital in our consolidated balance sheet in an amount equal to the market value of the newly issued RBI common shares and a reduction to the Partnership exchangeable units balance within partner’s capital of our consolidated balance sheet in an amount equal to the cash paid by Partnership and the market value of the newly issued RBI common shares. Pursuant to the terms of the partnership agreement, upon the exchange of Partnership exchangeable units, each such Partnership exchangeable unit was cancelled concurrently with the exchange. 85 Accumulated Other Comprehensive Income (Loss) The following table displays the change in the components of AOCI (in millions): Derivatives Pensions Foreign Accumulated Other Balances at December 31, 2013 $ 68.8 $ 16.0 $ (30.2 ) $ 54.6 Foreign currency translation adjustment — — (219.1 ) (219.1 ) Net change in fair value of derivatives, net of tax (53.3 ) — — (53.3 ) Amounts reclassified to earnings of cash flow hedges, net of tax (4.1 ) — — (4.1 ) Pension and post-retirement benefit plans, net of tax — (23.8 ) — (23.8 ) Amortization of prior service (credits) costs, net of tax — (1.8 ) — (1.8 ) Amortization of actuarial (gains) losses, net of tax — (1.0 ) — (1.0 ) Balances at December 31, 2014 $ 11.4 $ (10.6 ) $ (249.3 ) $ (248.5 ) Foreign currency translation adjustment — — (1,830.8 ) (1,830.8 ) Net change in fair value of derivatives, net of tax 605.8 — — 605.8 Amounts reclassified to earnings of cash flow hedges, net of tax 19.8 — — 19.8 Pension and post-retirement benefit plans, net of tax — (13.8 ) — (13.8 ) Amortization of prior service (credits) costs, net of tax — (1.8 ) — (1.8 ) Amortization of actuarial (gains) losses, net of tax — 1.5 — 1.5 Balances at December 31, 2015 $ 637.0 $ (24.7 ) $ (2,080.1 ) $ (1,467.8 ) Foreign currency translation adjustment — — 224.4 224.4 Net change in fair value of derivatives, net of tax (119.6 ) — — (119.6 ) Amounts reclassified to earnings of cash flow hedges, net of tax 15.7 — — 15.7 Pension and post-retirement benefit plans, net of tax — (6.5 ) — (6.5 ) Amortization of prior service (credits) costs, net of tax — (1.8 ) — (1.8 ) Amortization of actuarial (gains) losses, net of tax — 0.2 — 0.2 Balances at December 31, 2016 $ 533.1 $ (32.8 ) $ (1,855.7 ) $ (1,355.4 ) The following table displays the reclassifications out of AOCI (in millions): Details about AOCI Components Affected Line Item in the Statements of Operations Amounts Reclassified from AOCI 2016 2015 2014 Gains (losses) on cash flow hedges: Interest rate derivative contracts Interest expense, net $ (21.3 ) $ (12.0 ) $ (6.6 ) Interest rate derivative contracts Other operating expenses (income), net — (27.6 ) 13.4 Forward-currency contracts Cost of sales — 12.3 — Total before tax (21.3 ) (27.3 ) 6.8 Income tax (expense) benefit 5.6 7.5 (2.7 ) Net of tax $ (15.7 ) $ (19.8 ) $ 4.1 Defined benefit pension: Amortization of prior service credits (costs) SG&A (a) $ 2.9 $ 2.9 $ 2.9 Amortization of actuarial gains (losses) SG&A (a) (0.4 ) (2.6 ) 1.0 Total before tax 2.5 0.3 3.9 Income tax (expense) benefit (0.9 ) — (1.1 ) Net of tax $ 1.6 $ 0.3 $ 2.8 Total reclassifications Net of tax $ (14.1 ) $ (19.5 ) $ 6.9 (a) Refers to selling, general and administrative expenses in the consolidated statements of operations. 86

Share-based Compensation

Share-based Compensation	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Compensation	Note 14. Share-based Compensation Subsequent to the Transactions, share-based compensation expense associated with the participation of Partnership and its subsidiaries in RBI’s share-based compensation plans is recognized in Partnership’s financial statements. On January 30, 2015, RBI’s board of directors approved: (i) adoption of the Restaurant Brands International Inc. 2014 Omnibus Incentive Plan (the “Omnibus Plan”), to provide for the grant of awards to employees, directors, consultants and other persons who provide services to RBI and its subsidiaries; (ii) assumption and amendment of various legacy plans of BK, and assumption of the obligation for all BK stock options and restricted stock units (“RSUs”) outstanding; and (iii) assumption and amendment of various legacy plans of TH, and assumption of the obligation for each vested and unvested TH stock option issued with tandem stock appreciation rights (“SARs”) that was not surrendered in connection with the Transactions on the same terms and conditions of the original awards, as adjusted. No new awards may be granted under these legacy BK plans or legacy TH plans. RBI is currently issuing awards under the Omnibus Plan and the number of shares available for issuance under such plan as of December 31, 2016 was 6,232,392. The Omnibus Plan permits the grant of several types of awards with respect to RBI’s common shares, including stock options, time-vested RSUs, and performance-based RSUs, which may include RBI and/or individual performance based-vesting conditions. Under the terms of the Omnibus Plan, RSUs are entitled to dividend equivalents. Dividends are not distributed unless the awards vest. Upon vesting, the amount of the dividend, which is distributed in additional RSUs, is equal to the equivalent of the aggregate dividends declared on common shares during the period from the date of grant of the award compounded until the date the shares underlying the award are delivered. Stock option awards are granted with an exercise price or market value equal to the closing price of RBI’s common shares on the trading day preceding the date of grant. RBI satisfies stock option exercises through the issuance of authorized but previously unissued common shares. New stock option grants generally cliff vest five years from the original grant date, provided the employee is continuously employed by RBI or one of its subsidiaries, and the stock options expire ten years following the grant date. Additionally, if RBI terminates the employment of a stock option holder without cause prior to the vesting date, or if the employee retires or becomes disabled, the employee will become vested in the number of stock options as if the stock options vested 20% on each anniversary of the grant date. If the employee dies, the employee will become vested in the number of stock options as if the stock options vested 20% on the first anniversary of the grant date, 40% on the second anniversary of the grant date and 100% on the third anniversary of the grant date. If an employee is terminated with cause or resigns before vesting, all stock options are forfeited. If there is an event such as a return of capital or dividend that is determined to be dilutive, the exercise price of the awards will be adjusted accordingly. Share-based compensation expense consisted of the following for the periods presented (in millions): 2016 2015 2014 Stock options, stock options with tandem SARs and RSUs (a) $ 35.1 $ 50.8 $ 43.1 Accelerated vesting of Tim Hortons RSUs and performance stock units (b) — — 14.8 Total share-based compensation expense (c) $ 35.1 $ 50.8 $ 57.9 (a) Includes (i) $5.1 million and $9.8 million due to accelerated vesting of awards due to terminations in 2015 and 2014, respectively, and (ii) $0.9 million, $9.0 million, and $10.4 million due to modification of awards in 2016, 2015 and 2014, respectively. There was no accelerated vesting of awards due to terminations in 2016. (b) Represents expense attributed to the post-combination service associated with the accelerated vesting of restricted and performance stock units in connection with the Transactions. (c) Generally classified as selling, general and administrative expenses in the consolidated statements of operations. As of December 31, 2016, total unrecognized compensation cost related to share-based compensation arrangements was $98.1 million and is expected to be recognized over a weighted-average period of approximately 1.8 years. The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date: 2016 2015 2014 Risk-free interest rate 0.85% 1.17% - 2.07% 0.96% - 2.11% Expected term (in years) 6.74 3.53 - 7.35 1.00 - 6.71 Expected volatility 26.6% 24.0% - 25.0% 20.0% - 25.0% Expected dividend yield 1.81% 1.00% - 1.09% 1.00% - 1.03% The risk-free interest rate was based on the U.S. Treasury or Canadian Sovereign bond yield with a remaining term equal to the expected option life assumed at the date of grant. The expected term was calculated based on the analysis of a three to five-year vesting period coupled with our expectations of exercise activity. Expected volatility was based on a review of the equity volatilities of publicly-traded guideline companies. The expected dividend yield is based on the annual dividend yield at the time of grant. The following is a summary of stock option activity under our plans for the year ended December 31, 2016: Total Number of Weighted Average Aggregate Intrinsic (in 000’s) Weighted Average Outstanding at January 1, 2016 24,016 $ 16.28 Granted 2,041 $ 34.49 Exercised (1,598 ) $ 9.58 Forfeited (796 ) $ 33.53 Outstanding at December 31, 2016 23,663 $ 17.89 $ 704,757 6.1 Exercisable at December 31, 2016 8,793 $ 4.56 $ 378,934 4.3 Vested or expected to vest at December 31, 2016 21,872 $ 17.20 $ 666,182 6.0 (a) The intrinsic value represents the amount by which the fair value of our stock exceeds the option exercise price at December 31, 2016. The weighted-average grant date fair value per stock option granted was $7.53, $10.12, and $7.17 during 2016, 2015 and 2014, respectively. The total intrinsic value of stock options exercised was $46.9 million during 2016, $40.3 million during 2015, and $4.9 million during 2014. The total fair value for liability classified stock options with tandem SARs outstanding was $5.0 million and $5.5 million at December 31, 2016 and December 31, 2015, respectively, and is classified within other liabilities, net in the consolidated balance sheets. During 2015, RBI modified a portion of these awards to remove the SAR and such SARs were cancelled as a result. The modification to remove the SARs resulted in a change in classification of the awards from liability to equity and a corresponding reclassification of $10.2 million from other liabilities, net to common shares in the consolidated balance sheets. As such, these modified awards are no longer being remeasured to fair value. Cash settlements of stock options with tandem SARs was $2.5 million in 2016 and $30.6 million in 2015. There were no cash settlements of stock options with tandem SARs in 2014. The fair value of the time-vested RSUs and performance-based RSUs is based on the closing price of RBI’s common shares on the trading day preceding the date of grant. New grants generally cliff vest five years from the original grant date. RBI has awarded a limited number of performance-based RSUs that proportionally vest over a four year period. Time-vested RSUs and performance-based RSUs are expensed on a straight-line basis over the vesting period, based upon the probability that the performance target will be met. We grant time-vested RSUs to non-employee The time-vested RSUs generally cliff vest five years from the December 31st of the year preceding the grant date (the “Anniversary Date”). If the employee is terminated for any reason within the first two years of the Anniversary Date, 100% of the RSUs granted will be forfeited. If we terminate the employment of an RSU holder without cause two years after the Anniversary Date, or if the employee retires, the employee will become vested in the number of RSUs as if the RSUs vested 20% for each year after the Anniversary Date. An alternate ratable vesting schedule applies to the extent the participant ends employment by reason of death or disability. The following is a summary of time-vested RSUs and performance-based RSUs activity for the year ended December 31, 2016: Time-vested RSUs Performance-based RSUs Total Number of (in 000’s) Weighted Average Total Number of (in 000’s) Weighted Average Outstanding at January 1, 2016 324 $ 20.06 262 $ 34.71 Granted 737 $ 33.97 1,354 $ 33.85 Vested and settled (78 ) $ 36.81 — $ — Forfeited (44 ) $ 33.67 (66 ) $ 34.12 Outstanding at December 31, 2016 939 $ 29.03 1,550 $ 33.99

Franchise and Property Revenues

Franchise and Property Revenues	12 Months Ended
	Dec. 31, 2016
Other Industries [Abstract]
Franchise and Property Revenues	Note 15. Franchise and Property Revenues Franchise and property revenues consist of the following (in millions): 2016 2015 2014 Franchise royalties $ 993.5 $ 936.5 $ 701.1 Property revenues 752.7 760.2 242.7 Franchise fees and other revenue 194.9 186.5 87.6 Franchise and property revenues $ 1,941.1 $ 1,883.2 $ 1,031.4 Refer to Note 9, Leases,

Other Operating Expenses (Incom

Other Operating Expenses (Income), net	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Other Operating Expenses (Income), net	Note 16. Other Operating Expenses (Income), net Other operating expenses (income), net, consist of the following (in millions): 2016 2015 2014 Net losses on disposal of assets, restaurant closures and refranchisings $ 17.7 $ 22.0 $ 25.4 Litigation settlements and reserves, net 1.6 1.3 4.0 Net losses on derivatives — 37.3 290.9 Net losses (gains) on foreign exchange (20.1 ) 46.7 (3.8 ) Other, net 0.1 (1.8 ) 10.9 Other operating expenses (income), net $ (0.7 ) $ 105.5 $ 327.4 Net losses (gains) on disposal of assets, restaurant closures and refranchisings represent sales of properties and other costs related to restaurant closures and refranchisings. Gains and losses recognized in the current period may reflect certain costs related to closures and refranchisings that occurred in previous periods. During 2014, we entered into foreign currency forward and foreign currency option contracts to hedge our exposure to the volatility of the Canadian dollar in connection with the cash portion of the purchase price of the Tim Hortons acquisition. We recorded a net loss on derivatives of $133.0 million related to the change in fair value on these instruments and an expense of $59.9 million related to the premium on the foreign currency option contracts. These instruments were settled in the fourth quarter of 2014. Additionally, as a result of discontinuing hedge accounting on our interest rate caps and forward-starting interest rate swaps, we recognized a loss of $34.5 million related to the change in fair value related to both instruments and a net gain of $13.4 million related to the reclassification of amounts from AOCI into earnings related to both instruments. These instruments were settled in the fourth quarter of 2014. Additionally, during the same period, we entered into a series of forward-starting interest rate swaps to hedge the variability in the interest payments associated with our Term Loan Facility and recorded a gain of $88.9 million related to the change in fair value related to these instruments. Lastly, during the fourth quarter of 2014, we entered into a series of cross-currency rate swaps to protect the value of our investments in our foreign operations against adverse changes in foreign currency exchange rates and recorded a loss of $165.8 million related to the change in fair value on these instruments. See Note 11, Derivative Instruments

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 17. Commitments and Contingencies Letters of Credit As of December 31, 2016, we had $24.6 million in irrevocable standby letters of credit outstanding, which were issued primarily to certain insurance carriers to guarantee payments of deductibles for various insurance programs, such as health and commercial liability insurance. Of these letters of credit outstanding, $1.5 million are secured by the collateral under our Revolving Credit Facility and the remainder are secured by cash collateral. As of December 31, 2016, no amounts had been drawn on any of these irrevocable standby letters of credit. Purchase Commitments We have arrangements for information technology and telecommunication services with an aggregate contractual obligation of $71.0 million over the next five years, some of which have early termination fees. We also enter into commitments to purchase advertising. As of December 31, 2016, these commitments totaled $265.4 million and run through 2022. Litigation From time to time, we are involved in legal proceedings arising in the ordinary course of business relating to matters including, but not limited to, disputes with franchisees, suppliers, employees and customers, as well as disputes over our intellectual property. New BK Global Headquarters In November 2015, we entered into an agreement to lease a building in Miami, Florida, to serve as our U.S. headquarters and BK global restaurant support center beginning in 2018. The initial term of the lease is for 15 years with two 5-year

Segment Reporting and Geographi

Segment Reporting and Geographical Information	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Segment Reporting and Geographical Information	Note 18. Segment Reporting and Geographical Information As stated in Note 1, Description of Business and Organization, Each Brand is managed by a brand president that reports directly to our Chief Executive Officer, who is our Chief Operating Decision Maker. Therefore, we have two operating segments: (1) TH, which includes all operations of our Tim Hortons Burger King The following tables present revenues, by segment and by country, depreciation and amortization, (income) loss from equity method investments, and capital expenditures by segment (in millions): 2016 2015 2014 Revenues by operating segment: TH $ 3,001.4 $ 2,956.9 $ 143.6 BK 1,144.4 1,095.3 1,055.2 Total $ 4,145.8 $ 4,052.2 $ 1,198.8 Revenues by country (a): Canada $ 2,671.6 $ 2,623.2 $ 152.0 United States 1,004.4 982.2 630.9 Other 469.8 446.8 415.9 Total $ 4,145.8 $ 4,052.2 $ 1,198.8 Depreciation and amortization: TH $ 108.3 $ 121.4 $ 4.5 BK 63.5 60.4 64.3 Total $ 171.8 $ 181.8 $ 68.8 (Income) loss from equity method investments: TH $ (7.7 ) $ (7.9 ) $ (0.3 ) BK (12.5 ) 12.0 9.8 Total $ (20.2 ) $ 4.1 $ 9.5 Capital expenditures: TH $ 11.8 $ 88.1 $ 8.0 BK 21.9 27.2 22.9 Total $ 33.7 $ 115.3 $ 30.9 (a) Only Canada and the United States represented 10% or more of our total revenues in each period presented. Total assets by segment, and long-lived assets by segment and country were as follows (in millions): Assets Long-Lived Assets As of December 31, As of December 31, 2016 2015 2016 2015 By operating segment: TH $ 13,417.5 $ 12,646.8 $ 1,354.0 $ 1,407.5 BK 4,746.5 4,693.1 792.6 860.3 Unallocated 961.3 1,068.6 — — Total $ 19,125.3 $ 18,408.5 $ 2,146.6 $ 2,267.8 By country: Canada $ 1,034.5 $ 1,056.9 United States 1,097.6 1,187.0 Other 14.5 23.9 Total $ 2,146.6 $ 2,267.8 Long-lived assets include property and equipment, net, and net investment in property leased to franchisees. Only Canada and the United States represented 10% or more of our total long-lived assets as of December 31, 2016 and December 31, 2015. Our measure of segment income is Adjusted EBITDA. Adjusted EBITDA represents earnings (net income or loss) before interest, (gain) loss on early extinguishment of debt, taxes, and depreciation and amortization, adjusted to exclude the non-cash non-cash non-recurring non-cash 2016 2015 2014 Segment Income: TH $ 1,072.3 $ 906.7 $ 34.9 BK 815.9 759.5 726.0 Adjusted EBITDA 1,888.2 1,666.2 760.9 Share-based compensation and non-cash 42.0 51.8 37.3 Acquisition accounting impact on cost of sales — 0.5 11.8 Integration costs 16.4 — — TH transaction and restructuring costs — 116.7 125.0 Impact of equity method investments (a) (8.0 ) 17.7 9.5 Other operating expenses (income), net (0.7 ) 105.5 327.4 EBITDA 1,838.5 1,374.0 249.9 Depreciation and amortization 171.8 181.8 68.8 Income from operations 1,666.7 1,192.2 181.1 Interest expense, net 466.9 478.3 279.7 Loss on early extinguishment of debt — 40.0 155.4 Income tax expense 243.9 162.2 14.9 Net income (loss) $ 955.9 $ 511.7 $ (268.9 ) (a) Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Data (Unaudited)	Note 19. Quarterly Financial Data (Unaudited) Summarized unaudited quarterly financial data (in millions, except per share data) was as follows: Quarters Ended March 31, June 30, September 30, December 31, 2016 2015 2016 2015 2016 2015 2016 2015 Revenues $ 918.5 $ 933.3 $ 1,040.2 $ 1,042.2 $ 1,075.7 $ 1,019.7 $ 1,111.4 $ 1,057.0 Income from operations $ 330.6 $ 224.1 $ 424.0 $ 302.1 $ 420.5 $ 344.0 $ 491.6 $ 322.0 Net income $ 168.3 $ 50.6 $ 247.6 $ 93.8 $ 238.6 $ 182.9 $ 301.4 $ 184.4 Basic and diluted earnings (loss) per unit Class A common units $ 0.25 $ (0.04 ) $ 0.45 $ 0.05 $ 0.43 $ 0.25 $ 0.58 $ 0.25 Partnership exchangeable units $ 0.22 $ (0.04 ) $ 0.39 $ 0.05 $ 0.37 $ 0.25 $ 0.50 $ 0.25

Supplemental Financial Informat

Supplemental Financial Information	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Supplemental Financial Information	Note 20. Supplemental Financial Information On May 22, 2015, 1011778 B.C. Unlimited Liability Company (the “Parent Issuer”) and New Red Finance Inc. (the “Co-Issuer” The agreement governing our Credit Facilities, the 2015 Senior Notes Indenture and the 2014 Senior Notes Indenture allow the financial reporting obligation of the Parent Issuer to be satisfied through the reporting of Partnership’s consolidated financial information, provided that the consolidated financial information of the Parent Issuer and its restricted subsidiaries is presented on a standalone basis. The following represents the condensed consolidating financial information for the Parent Issuer and its restricted subsidiaries (“Consolidated Borrowers”) on a consolidated basis, together with eliminations, as of and for the periods indicated. The condensed consolidating financial information of Partnership is combined with the financial information of its wholly-owned subsidiaries that are also parent entities of the Parent Issuer and presented in a single column under the heading “RBILP”. The consolidating financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the Issuers and Partnership operated as independent entities. RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2016 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 1,420.4 $ — $ — $ 1,420.4 Accounts and notes receivable, net 403.5 — — 403.5 Inventories, net 71.8 — — 71.8 Advertising fund restricted assets 57.7 — — 57.7 Prepaids and other current assets 103.6 — — 103.6 Total current assets 2,057.0 — — 2,057.0 Property and equipment, net 2,054.7 — — 2,054.7 Intangible assets, net 9,228.0 — — 9,228.0 Goodwill 4,675.1 — — 4,675.1 Net investment in property leased to franchisees 91.9 — — 91.9 Derivative assets 717.9 — — 717.9 Intercompany receivable — 146.1 (146.1 ) — Investment in subsidiaries — 6,786.0 (6,786.0 ) — Other assets, net 300.7 — — 300.7 Total assets $ 19,125.3 $ 6,932.1 $ (6,932.1 ) $ 19,125.3 LIABILITIES, PARTNERSHIP PREFERRED UNITS AND EQUITY Current liabilities: Accounts and drafts payable $ 369.8 $ — $ — $ 369.8 Other accrued liabilities 323.2 146.1 — 469.3 Gift card liability 194.4 — — 194.4 Advertising fund liabilities 83.3 — — 83.3 Current portion of long term debt and capital leases 93.9 — — 93.9 Total current liabilities 1,064.6 146.1 — 1,210.7 Term debt, net of current portion 8,410.2 — — 8,410.2 Capital leases, net of current portion 218.4 — — 218.4 Other liabilities, net 784.9 — — 784.9 Payables to affiliates 146.1 — (146.1 ) — Deferred income taxes, net 1,715.1 — — 1,715.1 Total liabilities 12,339.3 146.1 (146.1 ) 12,339.3 Partnership preferred units — 3,297.0 — 3,297.0 Partners’ capital: Class A common units — 3,364.1 — 3,364.1 Partnership exchangeable units — 1,476.2 — 1,476.2 Common shares 6,825.8 — (6,825.8 ) — Retained earnings 1,311.5 — (1,311.5 ) — Accumulated other comprehensive income (loss) (1,355.4 ) (1,355.4 ) 1,355.4 (1,355.4 ) Total Partners’ capital/shareholders’ equity 6,781.9 3,484.9 (6,781.9 ) 3,484.9 Noncontrolling interests 4.1 4.1 (4.1 ) 4.1 Total equity 6,786.0 3,489.0 (6,786.0 ) 3,489.0 Total liabilities, Partnership preferred units and equity $ 19,125.3 $ 6,932.1 $ (6,932.1 ) $ 19,125.3 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2015 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 753.7 $ — $ — $ 753.7 Accounts and notes receivable, net 421.7 — — 421.7 Inventories, net 81.3 — — 81.3 Advertising fund restricted assets 57.5 — — 57.5 Prepaids and other current assets 50.9 — — 50.9 Total current assets 1,365.1 — — 1,365.1 Property and equipment, net 2,150.6 — — 2,150.6 Intangible assets, net 9,147.8 — — 9,147.8 Goodwill 4,574.4 — — 4,574.4 Net investment in property leased to franchisees 117.2 — — 117.2 Derivative assets 830.9 — — 830.9 Intercompany receivable — 128.3 (128.3 ) — Investment in subsidiaries — 6,210.1 (6,210.1 ) — Other assets, net 222.5 — — 222.5 Total assets $ 18,408.5 $ 6,338.4 $ (6,338.4 ) $ 18,408.5 LIABILITIES, PARTNERSHIP PREFERRED UNITS AND EQUITY Current liabilities: Accounts and drafts payable $ 361.5 $ — $ — $ 361.5 Other accrued liabilities 310.0 128.3 — 438.3 Gift card liability 168.5 — — 168.5 Advertising fund liabilities 93.6 — — 93.6 Current portion of long term debt and capital leases 56.1 — — 56.1 Total current liabilities 989.7 128.3 — 1,118.0 Term debt, net of current portion 8,462.3 — — 8,462.3 Capital leases, net of current portion 203.4 — — 203.4 Other liabilities, net 795.9 — — 795.9 Payables to affiliates 128.3 — (128.3 ) — Deferred income taxes, net 1,618.8 — — 1,618.8 Total liabilities 12,198.4 128.3 (128.3 ) 12,198.4 Partnership preferred units — 3,297.0 — 3,297.0 Partners’ capital: Class A common units — 2,876.7 — 2,876.7 Partnership exchangeable units — 1,503.5 — 1,503.5 Common shares 7,318.1 — (7,318.1 ) — Retained earnings 359.1 — (359.1 ) — Accumulated other comprehensive income (loss) (1,467.8 ) (1,467.8 ) 1,467.8 (1,467.8 ) Total Partners’ capital/shareholders’ equity 6,209.4 2,912.4 (6,209.4 ) 2,912.4 Noncontrolling interests 0.7 0.7 (0.7 ) 0.7 Total equity 6,210.1 2,913.1 (6,210.1 ) 2,913.1 Total liabilities, Partnership preferred units and equity $ 18,408.5 $ 6,338.4 $ (6,338.4 ) $ 18,408.5 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2016 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,204.7 $ — $ — $ 2,204.7 Franchise and property revenues 1,941.1 — — 1,941.1 Total revenues 4,145.8 — — 4,145.8 Cost of sales 1,727.3 — — 1,727.3 Franchise and property expenses 454.1 — — 454.1 Selling, general and administrative expenses 318.6 — — 318.6 (Income) loss from equity method investments (20.2 ) — — (20.2 ) Other operating expenses (income), net (0.7 ) — — (0.7 ) Total operating costs and expenses 2,479.1 — — 2,479.1 Income from operations 1,666.7 — — 1,666.7 Interest expense, net 466.9 — — 466.9 Income before income taxes 1,199.8 — — 1,199.8 Income tax expense 243.9 — — 243.9 Net income 955.9 — — 955.9 Equity in earnings of consolidated subsidiaries — 955.9 (955.9 ) — Net income (loss) 955.9 955.9 (955.9 ) 955.9 Net income (loss) attributable to noncontrolling interests 3.5 3.5 (3.5 ) 3.5 Partnership preferred unit distributions — 270.0 — 270.0 Net income (loss) attributable to common unitholders / shareholders $ 952.4 $ 682.4 $ (952.4 ) $ 682.4 Total comprehensive income (loss) $ 1,068.3 $ 1,068.3 $ (1,068.3 ) $ 1,068.3 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2015 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,169.0 $ — $ — $ 2,169.0 Franchise and property revenues 1,883.2 — — 1,883.2 Total revenues 4,052.2 — — 4,052.2 Cost of sales 1,809.5 — — 1,809.5 Franchise and property expenses 503.2 — — 503.2 Selling, general and administrative expenses 437.7 — — 437.7 (Income) loss from equity method investments 4.1 — — 4.1 Other operating expenses (income), net 105.5 — — 105.5 Total operating costs and expenses 2,860.0 — — 2,860.0 Income from operations 1,192.2 — — 1,192.2 Interest expense, net 478.3 — — 478.3 Loss on early extinguishment of debt 40.0 — — 40.0 Income before income taxes 673.9 — — 673.9 Income tax expense 162.2 — — 162.2 Net income 511.7 — — 511.7 Equity in earnings of consolidated subsidiaries — 511.7 (511.7 ) — Net income (loss) 511.7 511.7 (511.7 ) 511.7 Net income (loss) attributable to noncontrolling interests 3.4 3.4 (3.4 ) 3.4 Partnership preferred unit distributions — 271.2 — 271.2 Net income (loss) attributable to common unitholders / shareholders $ 508.3 $ 237.1 $ (508.3 ) $ 237.1 Total comprehensive income (loss) $ (707.6 ) $ (707.6 ) $ 707.6 $ (707.6 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2014 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 167.4 $ — $ — $ 167.4 Franchise and property revenues 1,031.4 — — 1,031.4 Total revenues 1,198.8 — — 1,198.8 Cost of sales 156.4 — — 156.4 Franchise and property expenses 179.0 — — 179.0 Selling, general and administrative expenses 345.4 — — 345.4 (Income) loss from equity method investments 9.5 — — 9.5 Other operating expenses (income), net 327.4 — — 327.4 Total operating costs and expenses 1,017.7 — — 1,017.7 Income from operations 181.1 — — 181.1 Interest expense, net 279.7 — — 279.7 Loss on early extinguishment of debt 155.4 — — 155.4 Income before income taxes (254.0 ) — — (254.0 ) Income tax expense 14.9 — — 14.9 Net income (268.9 ) — — (268.9 ) Equity in earnings of consolidated subsidiaries — (268.9 ) 268.9 — Net income (loss) (268.9 ) (268.9 ) 268.9 (268.9 ) Net income (loss) attributable to noncontrolling interests 0.2 0.2 (0.2 ) 0.2 Partnership preferred unit distributions — 13.8 — 13.8 Accretion of Partnership preferred units — 546.4 — 546.4 Net income (loss) attributable to common unitholders / shareholders $ (269.1 ) $ (829.3 ) $ 269.1 $ (829.3 ) Total comprehensive income (loss) $ (572.0 ) $ (572.0 ) $ 572.0 $ (572.0 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2016 Consolidated RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 955.9 $ 955.9 $ (955.9 ) $ 955.9 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (955.9 ) 955.9 — Depreciation and amortization 172.1 — — 172.1 Amortization of deferred financing costs and debt issuance discount 38.9 — — 38.9 (Income) loss from equity method investments (20.2 ) — — (20.2 ) Loss (gain) on remeasurement of foreign denominated transactions (20.1 ) — — (20.1 ) Net losses on derivatives 21.3 — — 21.3 Share-based compensation expense 35.1 — — 35.1 Deferred income taxes 80.1 — — 80.1 Other 3.5 — — 3.5 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable (15.8 ) — — (15.8 ) Inventories and prepaids and other current assets 7.7 — — 7.7 Accounts and drafts payable 27.5 — — 27.5 Advertising fund restricted assets and fund liabilities (10.1 ) — — (10.1 ) Other accrued liabilities and gift card liability (1.2 ) — — (1.2 ) Other long-term assets and liabilities (41.6 ) — — (41.6 ) Net cash provided by operating activities 1,233.1 — — 1,233.1 Cash flows from investing activities: Payments for property and equipment (33.7 ) — — (33.7 ) Proceeds (payments) from disposal of assets, restaurant closures and refranchisings 30.0 — — 30.0 Return of investment on direct financing leases 16.6 — — 16.6 Settlement/sale of derivatives, net 11.0 — — 11.0 Other investing activities, net 3.0 — — 3.0 Net cash provided by (used for) investing activities 26.9 — — 26.9 Cash flows from financing activities: Repayments of long-term debt and capital leases (69.7 ) — — (69.7 ) Dividends and distributions paid on common, preferred and exchangeable units/shares — (538.1 ) — (538.1 ) Capital contribution from RBI Inc. 13.7 — — 13.7 Excess tax benefits from share-based compensation 8.6 — — 8.6 Distributions from subsidiaries (538.1 ) 538.1 — — Other financing activities, net (5.4 ) — — (5.4 ) Net cash provided by (used for) financing activities (590.9 ) — — (590.9 ) Effect of exchange rates on cash and cash equivalents (2.4 ) — — (2.4 ) Increase (decrease) in cash and cash equivalents 666.7 — — 666.7 Cash and cash equivalents at beginning of period 753.7 — — 753.7 Cash and cash equivalents at end of period $ 1,420.4 $ — $ — $ 1,420.4 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2015 Consolidated RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 511.7 $ 511.7 $ (511.7 ) $ 511.7 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (511.7 ) 511.7 — Depreciation and amortization 182.0 — — 182.0 Loss on early extinguishment of debt 40.0 — — 40.0 Amortization of deferred financing costs and debt issuance discount 34.9 — — 34.9 (Income) loss from equity method investments 4.1 — — 4.1 Loss (gain) on remeasurement of foreign denominated transactions 37.0 — — 37.0 Net losses on derivatives 53.6 — — 53.6 Share-based compensation expense 50.8 — — 50.8 Deferred income taxes (32.3 ) — — (32.3 ) Other 9.6 — — 9.6 Changes in current assets and liabilities, excluding acquisitions and dispositions: Restricted cash and cash equivalents 79.2 — — 79.2 Accounts and notes receivable (26.2 ) — — (26.2 ) Inventories and prepaids and other current assets 9.2 — — 9.2 Accounts and drafts payable 191.2 — — 191.2 Advertising fund restricted assets and fund liabilities 32.9 — — 32.9 Other accrued liabilities and gift card liability 53.2 — — 53.2 Other long-term assets and liabilities (30.2 ) — — (30.2 ) Net cash provided by operating activities 1,200.7 — — 1,200.7 Cash flows from investing activities: Payments for property and equipment (115.3 ) — — (115.3 ) Proceeds (payments) from disposal of assets, restaurant closures and refranchisings 19.6 — — 19.6 Return of investment on direct financing leases 16.3 — — 16.3 Settlement/sale of derivatives, net 14.2 — — 14.2 Other investing activities, net 3.7 — — 3.7 Net cash provided by (used for) investing activities (61.5 ) — — (61.5 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 1,250.0 — — 1,250.0 Repayments of long-term debt and capital leases (2,627.8 ) — — (2,627.8 ) Payment of financing costs (81.3 ) — — (81.3 ) Dividends and distributions paid on common, preferred and exchangeable units/shares — (362.4 ) — (362.4 ) Repurchase of Partnership exchangeable units — (293.7 ) — (293.7 ) Capital contribution from RBI Inc. 3.0 — — 3.0 Excess tax benefits from share-based compensation 0.5 — — 0.5 Distributions from subsidiaries (656.1 ) 656.1 — — Other financing activities, net (3.5 ) — — (3.5 ) Net cash provided by (used for) financing activities (2,115.2 ) — — (2,115.2 ) Effect of exchange rates on cash and cash equivalents (73.5 ) — — (73.5 ) Increase (decrease) in cash and cash equivalents (1,049.5 ) — — (1,049.5 ) Cash and cash equivalents at beginning of period 1,803.2 — — 1,803.2 Cash and cash equivalents at end of period $ 753.7 $ — $ — $ 753.7 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2014 Consolidated RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ (268.9 ) $ (268.9 ) $ 268.9 $ (268.9 ) Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — 268.9 (268.9 ) — Depreciation and amortization 68.8 — — 68.8 Loss on early extinguishment of debt 127.3 — — 127.3 Amortization of deferred financing costs and debt issuance discount 60.2 — — 60.2 (Income) loss from equity method investments 9.5 — — 9.5 Loss (gain) on remeasurement of foreign denominated transactions (6.2 ) — — (6.2 ) Net losses on derivatives 297.5 — — 297.5 Share-based compensation expense 43.1 — — 43.1 Deferred income taxes (61.9 ) — — (61.9 ) Other 27.4 — — 27.4 Changes in current assets and liabilities, excluding acquisitions and dispositions: Restricted cash and cash equivalents (36.4 ) — — (36.4 ) Accounts and notes receivable (24.5 ) — — (24.5 ) Inventories and prepaids and other current assets (23.0 ) — — (23.0 ) Accounts and drafts payable (17.9 ) — — (17.9 ) Advertising fund restricted assets and fund liabilities (35.9 ) — — (35.9 ) Other accrued liabilities and gift card liability 122.7 — — 122.7 Other long-term assets and liabilities (22.5 ) — — (22.5 ) Net cash provided by operating activities 259.3 — — 259.3 Cash flows from investing activities: Payments for property and equipment (30.9 ) — — (30.9 ) Proceeds (payments) from disposal of assets, restaurant closures and refranchisings (7.8 ) — — (7.8 ) Net payment for purchase of Tim Hortons, net of cash acquired (7,374.7 ) — — (7,374.7 ) Return of investment on direct financing leases 15.5 — — 15.5 Settlement/sale of derivatives, net (388.9 ) — — (388.9 ) Other investing activities, net (4.0 ) — — (4.0 ) Net cash provided by (used for) investing activities (7,790.8 ) — — (7,790.8 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 8,932.5 — — 8,932.5 Proceeds from issuance of preferred units, net — 2,998.2 — 2,998.2 Repayments of long-term debt and capital leases (3,102.0 ) — — (3,102.0 ) Payment of financing costs (158.0 ) — — (158.0 ) Dividends on common stock (105.6 ) — — (105.6 ) Capital contribution from RBI Inc. 0.5 — — 0.5 Distributions from subsidiaries 2,998.2 (2,998.2 ) — — Net cash provided by (used for) financing activities 8,565.6 — — 8,565.6 Effect of exchange rates on cash and cash equivalents (17.8 ) — — (17.8 ) Increase (decrease) in cash and cash equivalents 1,016.3 — — 1,016.3 Cash and cash equivalents at beginning of period 786.9 — — 786.9 Cash and cash equivalents at end of period $ 1,803.2 $ — $ — $ 1,803.2

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 21. Subsequent Events Dividends On January 4, 2017, RBI paid a cash dividend of $0.17 per RBI common share to common shareholders of record on December 8, 2016. Partnership made a distribution to RBI as holder of Class A common units in the amount of the aggregate dividends declared and paid by RBI on RBI common shares and also made a distribution in respect of each Partnership exchangeable unit in the amount of $0.17 per exchangeable unit to holders of record on December 8, 2016. On January 3, 2017, RBI paid a cash dividend of $0.98 per Preferred Share, for a total dividend of $67.5 million, to the holder of the Preferred Shares. The dividend on the Preferred Shares included the amount due for the fourth calendar quarter of 2016. Partnership made a distribution to RBI as holder of the Partnership preferred units in an equal amount on the same date. On February 13, 2017, the RBI board of directors declared a cash dividend of $0.18 per RBI common share, which will be paid on April 4, 2017 to RBI common shareholders of record on March 3, 2017. Partnership will make a distribution to RBI as holder of Class A common units in the amount of the aggregate dividends declared and paid by RBI on RBI common shares. Partnership will also make a distribution in respect of each Partnership exchangeable unit in the amount of $0.18 per Partnership exchangeable unit, and the record date and payment date for such distribution will be the same as the record date and payment date for the cash dividend per RBI common share set forth above. On February 13, 2017, the RBI board of directors declared a cash dividend of $0.98 per Preferred Share, for a total dividend of $67.5 million which will be paid to the holder of the Preferred Shares on April 3, 2017. The dividend on the Preferred Shares includes the amount due for the first calendar quarter of 2017. Partnership will make a distribution to RBI as holder of the Partnership preferred units in an equal amount on the same date. Refinancing of Credit Facilities On February 17, 2017, we entered into the second amendment to our Credit Facilities (the “Second Amendment”). Under this Second Amendment, (i) the outstanding aggregate principal amount under our Term Loan Facility was decreased to $4,900.0 million as a result of a repayment of $146.1 million from cash on hand, (ii) the interest rate applicable to our Term Loan Facility was reduced to, at our option, either (a) a base rate plus an applicable margin equal to 1.25%, or (b) a Eurocurrency rate plus an applicable margin equal to 2.25%, (iii) the maturity of our Term Loan Facility was extended from December 12, 2021 to February 17, 2024, and (iv) the Borrowers and their subsidiaries were provided with additional flexibility under certain negative covenants, including incurrence of indebtedness, making of investments, dispositions and restricted payments, and prepayment of subordinated indebtedness. The Second Amendment does not contain any material changes to other terms of the Credit Facilities, except as described herein. We incurred approximately $14.1 million in fees related to the refinancing and we also expect to recognize debt extinguishment costs in the first quarter of 2017.

Significant Accounting Polici30

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The preparation of consolidated financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) and related rules and regulations of the U.S. Securities and Exchange Commission requires our management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, and the related disclosure of contingent assets and liabilities. Actual results could differ from these estimates.
Fiscal Year	Fiscal Year We operate on a monthly calendar, with a fiscal year that ends on December 31. Prior to December 31, 2015, the fiscal year of our Tim Hortons subsidiaries ended on the Sunday nearest to December 31 which was December 28 in 2014. The effect of changing the fiscal year of our Tim Hortons subsidiaries during 2015 did not have a material impact on our consolidated results of operations, financial position or cash flows.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include our accounts and the accounts of entities in which we have a controlling financial interest, the usual condition of which is ownership of a majority voting interest. All material intercompany balances and transactions have been eliminated in consolidation. Investments in other affiliates that are owned 50% or less where we have significant influence are accounted for by the equity method. We also consider for consolidation entities in which we have certain interests, where the controlling financial interest may be achieved through arrangements that do not involve voting interests. Such an entity, known as a variable interest entity (“VIE”), is required to be consolidated by its primary beneficiary. The primary beneficiary is the entity that possesses the power to direct the activities of the VIE that most significantly impact its economic performance and has the obligation to absorb losses or the right to receive benefits from the VIE that are significant to it. Our maximum exposure to loss resulting from involvement with VIEs is attributable to accounts and notes receivable balances, outstanding loan guarantees and future lease payments, where applicable. Tim Hortons has historically entered into certain arrangements in which an operator acquires the right to operate a restaurant, but Tim Hortons owns the restaurant’s assets. In these arrangements, Tim Hortons has the ability to determine which operators manage the restaurants and for what duration. We perform an analysis to determine if the legal entity in which operations are conducted is a VIE and consolidate a VIE entity if we also determine Tim Hortons is the entity’s primary beneficiary (“Restaurant VIEs”). As Burger King franchise and master franchise arrangements provide the franchise and master franchise entities the power to direct the activities that most significantly impact their economic performance, we do not consider ourselves the primary beneficiary of any such entity that might be a VIE. As of December 31, 2016 and 2015, we determined that we are the primary beneficiary of 96 and 141 Restaurant VIEs, respectively, and accordingly, have consolidated the financial results of operations, assets and liabilities, and cash flows of these Restaurant VIEs in Partnership’s consolidated financial statements. Material intercompany accounts and transactions have been eliminated in consolidation. Assets and liabilities related to consolidated VIEs are not significant to our total consolidated assets and liabilities. Liabilities recognized as a result of consolidating these VIEs do not necessarily represent additional claims on our general assets; rather, they represent claims against the specific assets of the consolidated VIEs. Conversely, assets recognized as a result of consolidating these VIEs do not represent additional assets that could be used to satisfy claims by our creditors as they are not legally included within our general assets.
Reclassifications	Reclassifications Certain prior year amounts in the accompanying consolidated financial statements and notes to the consolidated financial statements have been reclassified in order to be comparable with the current year classifications. These reclassifications had no effect on previously reported net income.
Foreign Currency Translation and Transaction Gains and Losses	Foreign Currency Translation and Transaction Gains and Losses Our functional currency is the U.S. dollar, since our Partnership preferred units and related preferred distributions, our term loan and senior secured notes are denominated in U.S. dollars. The functional currency of each of our operating subsidiaries is generally the currency of the economic environment in which the subsidiary primarily does business. Our foreign subsidiaries’ financial statements are translated into U.S. dollar using the foreign exchange rates applicable to the dates of the financial statements. Assets and liabilities are translated using the end-of-period For any transaction that is denominated in a currency different from the entity’s functional currency, we record a gain or loss based on the difference between the foreign exchange rate at the transaction date and the foreign exchange rate at the transaction settlement date (or rate at period end, if unsettled) which is included within other operating expenses (income), net in the consolidated statements of operations.
Cash and Cash Equivalents	Cash and Cash Equivalents All highly liquid investments with original maturities of three months or less and credit card receivables are considered cash equivalents.
Inventories	Inventories Inventories are carried at the lower of cost or net realizable value and consist primarily of raw materials such as green coffee beans and finished goods such as new equipment, parts, paper supplies and restaurant food items. The moving average method is used to determine the cost of raw material and finished goods inventories held for sale to Tim Hortons franchisees.
Property and Equipment, net	Property and Equipment, net We record property and equipment at historical cost less accumulated depreciation and amortization, which is recognized using the straight-line method over the following estimated useful lives: (i) buildings and improvements – up to 40 years; (ii) restaurant equipment – up to 18 years; (iii) furniture, fixtures and other – up to 10 years; (iv) manufacturing equipment – up to 30 years; and (v) capital leases – up to 40 years or lease term. Leasehold improvements to properties where we are the lessee are amortized over the lesser of the remaining term of the lease or the estimated useful life of the improvement. We are considered to be the owner of certain restaurants leased from unrelated lessors because Tim Hortons constructed some of the structural elements of those restaurants. Accordingly, lessors’ contributions to the construction costs of these restaurants was recognized as other debt, and was $83.2 million and $85.2 million at December 31, 2016 and 2015, respectively. Major improvements are capitalized, while maintenance and repairs are expensed when incurred.
Leases	Leases We define lease term as the initial term of a lease plus any renewals covered by bargain renewal options or that are reasonably assured of exercise because non-renewal Assets we acquire as lessee under capital leases are stated at the lower of the present value of future minimum lease payments or fair market value at the date of inception of the lease. Capital lease assets are depreciated using the straight-line method over the shorter of the useful life of the asset or the underlying lease term. We also have net investments in properties leased to franchisees, which meet the criteria of direct financing leases. Investments in direct financing leases are recorded on a net basis, consisting of the gross investment and residual value in the lease, less unearned income. Earned income on direct financing leases is recognized when earned and collectability is reasonably assured. Unearned income is recognized over the lease term yielding a constant periodic rate of return on the net investment in the lease. Direct financing leases are reviewed for impairment whenever events or circumstances indicate that the carrying amount of the asset may not be recoverable based on the payment history under the lease. We have recorded favorable and unfavorable operating leases in connection with the acquisition method of accounting. We amortize favorable and unfavorable leases on a straight-line basis over the remaining term of the leases, as determined at the acquisition date.
Goodwill and Intangible Assets Not Subject to Amortization	Goodwill and Intangible Assets Not Subject to Amortization Goodwill represents the excess of the purchase price over the fair value of assets acquired and liabilities assumed in connection with the Transactions and the 2010 acquisition of Burger King Holdings, Inc. by 3G Capital Partners Ltd. Our indefinite-lived intangible assets consist of the Tim Hortons Burger King two-step Under a qualitative approach, our impairment review for goodwill consists of an assessment of whether it is more-likely-than-not more-likely-than-not two-step Under a qualitative approach, our impairment review for the Brands consists of an assessment of whether it is more-likely-than-not more-likely-than-not We completed our impairment tests for goodwill and the Brands as of October 1, 2016, 2015 and 2014 and no impairment resulted.
Long-Lived Assets	Long-Lived Assets Long-lived assets, such as property and equipment and intangible assets subject to amortization, are tested for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, bankruptcy proceedings or other significant financial distress of a lessee; significant negative industry or economic trends; knowledge of transactions involving the sale of similar property at amounts below the carrying value; or our expectation to dispose of long-lived assets before the end of their estimated useful lives. The impairment test for long-lived assets requires us to assess the recoverability of long-lived assets by comparing their net carrying value to the sum of undiscounted estimated future cash flows directly associated with and arising from use and eventual disposition of the assets. Long-lived assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the net carrying value of a group of long-lived assets exceeds the sum of related undiscounted estimated future cash flows, we record an impairment charge equal to the excess, if any, of the net carrying value over fair value.
Other Comprehensive Income (Loss)	Other Comprehensive Income (Loss) Other comprehensive income (loss) (“OCI”) refers to revenues, expenses, gains and losses that are included in comprehensive income (loss), but are excluded from net income (loss) as these amounts are recorded directly as an adjustment to equity, net of tax. Our other comprehensive income (loss) is comprised of unrealized gains and losses on foreign currency translation adjustments, unrealized gains and losses on hedging activity, net of tax, and minimum pension liability adjustments, net of tax.
Derivative Financial Instruments	Derivative Financial Instruments We recognize and measure all derivative instruments as either assets or liabilities at fair value in the consolidated balance sheets. We may enter into derivatives that are not initially designated as hedging instruments for accounting purposes, but which largely offset the economic impact of certain transactions. Gains or losses resulting from changes in the fair value of derivatives are recognized in earnings or recorded in other comprehensive income (loss) and recognized in the consolidated statements of operations when the hedged item affects earnings, depending on the purpose of the derivatives and whether they qualify for, and we have applied, hedge accounting treatment. The ineffective portion of gains or losses on derivatives is reported in current earnings. When applying hedge accounting, we designate at a derivative’s inception, the specific assets, liabilities or future commitments being hedged, and to assess the hedge’s effectiveness at inception and on an ongoing basis. We discontinue hedge accounting when: (i) we determine that the cash flow derivative is no longer effective in offsetting changes in the cash flows of a hedged item; (ii) the derivative expires or is sold, terminated or exercised; (iii) it is no longer probable that the forecasted transaction will occur; or (iv) management determines that designation of the derivatives as a hedge instrument is no longer appropriate. We do not enter into or hold derivatives for speculative purposes.
Disclosures about Fair Value	Disclosures about Fair Value Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants in the principal market, or if none exists, the most advantageous market, for the specific asset or liability at the measurement date (the exit price). The fair value is based on assumptions that market participants would use when pricing the asset or liability. The fair values are assigned a level within the fair value hierarchy, depending on the source of the inputs into the calculation, as follows: Level 1 Level 2 Level 3 The carrying amounts for cash and equivalents, accounts and notes receivable and accounts and drafts payable approximate fair value based on the short-term nature of these amounts. We carry all of our derivatives at fair value and value them using various pricing models or discounted cash flow analyses that incorporate observable market parameters, such as interest rate yield curves and currency rates, which are Level 2 inputs. Derivative valuations incorporate credit risk adjustments that are necessary to reflect the probability of default by the counterparty or us. For disclosures about the fair value measurements of our derivative instruments, see Note 11, Derivatives. The fair value of variable rate term debt is estimated using inputs based on bid and offer prices that are Level 2 inputs and was $8.77 billion and $8.67 billion at December 31, 2016 and 2015, respectively, compared to a principal carrying amount of $8.59 billion on the same dates. The determinations of fair values of certain tangible and intangible assets for purposes of the application of the acquisition method of accounting to the acquisition of Tim Hortons were based upon Level 3 inputs. The determination of fair values of our reporting units and the determination of the fair value of the Brands for impairment testing using a quantitative approach during 2016 and 2015 were based upon Level 3 inputs.
Revenue Recognition	Revenue Recognition Sales include supply chain sales and sales from Company restaurants, which are presented net of any related sales tax. Supply chain sales represent sales of products, supplies and restaurant equipment, other than equipment sales related to initial restaurant establishment or renovations that are shipped directly from our warehouses or by third-party distributors to restaurants or retailers, as well as sales to retailers. Revenues from supply chain sales are recognized upon delivery. Sales at Company restaurants (including Restaurant VIEs) represent restaurant-level sales to our guests and are recognized at the point of sale. Franchise and property revenues include franchise revenues, consisting primarily of royalties, initial and renewal franchise fees paid by franchisees, revenues derived from equipment sales at establishment of a restaurant and in connection with a restaurant renewal or renovation and property revenues from properties we lease or sublease to franchisees. Royalties are based on a percentage of gross sales at franchise restaurants and are recognized when earned and collectability is reasonably assured. Initial franchise fees and equipment sales are recognized as revenue when the related restaurant begins operations and our completion of all material services and conditions. Fees collected in advance are deferred until earned. Renewal franchise fees are recognized as revenue upon receipt of the non-refundable
Deferred Financing Costs	Deferred Financing Costs Deferred financing costs are amortized over the term of the related debt agreement into interest expense using the effective interest method.
Advertising and Promotional Costs	Advertising and Promotional Costs Company restaurants and franchise restaurants contribute to advertising funds that our subsidiaries manage in the United States and Canada and certain other international markets. The advertising funds expense the production costs of advertising when the advertisements are first aired or displayed. All other advertising and promotional costs are expensed in the period incurred. Under our franchise agreements, advertising contributions received from franchisees must be spent on advertising, product development, marketing and related activities. Since we act as an agent for these specifically designated contributions, the revenues and expenses of the advertising funds are generally netted in our consolidated statements of operations. Advertising expense, which primarily consists of advertising contributions by Company restaurants (including Restaurant VIEs) based on a percentage of gross sales, totaled $5.5 million for 2016, $13.7 million for 2015, and $2.4 million for 2014 and is included in selling, general and administrative expenses in the accompanying consolidated statements of operations.
Income Taxes	Income Taxes Amounts in the financial statements related to income taxes are calculated using the principles of Accounting Standards Codification (“ASC”) 740, Income Taxes. more-likely-than-not more-likely-than-not Income tax benefits credited to equity relate to tax benefits associated with amounts that are deductible for income tax purposes but do not affect earnings. These benefits are principally generated from employee exercises of nonqualified stock options and settlement of restricted stock awards. We recognize positions taken or expected to be taken in a tax return in the financial statements when it is more-likely-than-not Translation gains and losses resulting from the remeasurement of foreign deferred tax assets or liabilities denominated in a currency other than the functional currency are classified as other operating expenses (income), net in the consolidated statements of operations.
Share-based Compensation	Share-based Compensation Compensation expense related to the issuance of share-based awards to our employees is measured at fair value on the grant date. We use the Black-Scholes option pricing model to value RBI stock options. The compensation expense for awards that vest over a future service period is recognized over the requisite service period on a straight-line basis, adjusted for estimated forfeitures of awards that are not expected to vest. The compensation expense for awards that do not require future service is recognized immediately. Upon the end of the service period, compensation expense is adjusted to account for the actual forfeiture rate. Cash settled share-based awards are classified as liabilities and are re-measured
Restructuring	Restructuring The determination of when we accrue for employee involuntary termination benefits depends on whether the termination benefits are provided under an on-going one-time Nonretirement Postemployment Benefits one-time Exit or Disposal Cost Obligations
New Accounting Pronouncements	New Accounting Pronouncements Revenue Recognition We have performed a preliminary analysis of the impact of the new revenue recognition guidance and developed a comprehensive plan to guide the implementation. The project plan includes analyzing the impact on our current revenue streams, comparing our historical accounting policies to the new guidance, and identifying potential differences from applying the requirements of the new guidance to our contracts. Under current accounting guidance, we recognize initial franchise fees when we have performed all material obligations and services, which generally occurs when the franchised restaurant opens. Under the new guidance, we anticipate deferring the initial franchise fees and recognizing revenue over the term of the related franchise agreement. We anticipate that the new guidance will also change our reporting of advertising fund contributions from franchisees and the related advertising expenditures, which are currently reported on a net basis in our consolidated statements of operations. Under the current guidance, as of the balance sheet date, advertising fund contributions received may not equal advertising expenditures for the period due to the timing of promotions. To the extent that contributions received exceeded advertising expenditures, the excess contributions are treated as a deferred liability. To the extent that advertising expenditures temporarily exceeded advertising fund contributions, the difference is recorded as a receivable from the fund. Under the new guidance, we anticipate advertising fund contributions from franchisees and advertising fund expenditures will be reported on a gross basis and the related advertising fund revenues and expenses may be reported in different periods. We anticipate that estimated breakage income on gift cards will be recognized as gift cards are utilized instead of our current policy of deferring the breakage income until it is deemed remote the unused gift card balance will be redeemed. We do not believe this guidance will materially impact our recognition of revenue from Company restaurant sales, our recognition of royalty revenues from franchisees, or our recognition of revenues from property rentals. We are continuing to evaluate the impact the adoption of this guidance will have on the recognition of revenue from other sources. Lease Accounting non-cash Derivative Contract Novations on Existing Hedges de-designation Equity Method Accounting Employee Share-Based Payment Accounting paid-in Classification of Certain Cash Receipts and Cash Payments Intra-Entity Transfers of Assets Other Than Inventory Goodwill Impairment two-step more-likely-than-not

Description of Business and O31

Description of Business and Organization (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Restaurant Count for Geographic Areas	The following table outlines our restaurant count, by brand and consolidated, as of the dates indicated. December 31, Number of system-wide restaurants: 2016 2015 2014 Tim Hortons 4,613 4,413 4,258 Burger King 15,738 15,003 14,372 Total system-wide restaurants 20,351 19,416 18,630
Schedule of Unaudited Consolidated Proforma Acquisitions	The following unaudited consolidated pro forma summary has been prepared by adjusting our historical data to give effect to the Transactions as if Tim Hortons was consolidated for all of 2014 (in millions, except per share amounts): Pro Forma (Unaudited) 2014 Total Revenues $ 4,221.6 Net income 301.7 Net income attributable to noncontrolling interests 20.7 Net income attributable to Restaurant Brands International Inc. 281.0 Preferred shares dividends 270.0 Net income attributable to common shareholders $ 11.0 Earnings per common share - basic and diluted $ 0.06

Earnings Per Unit_Share (Tables

Earnings Per Unit/Share (Tables)	12 Months Ended
	Dec. 31, 2016
Earnings Per Share [Abstract]
Basic and Diluted Earnings Per Unit/Share	The following table summarizes the basic and diluted earnings per unit/share calculations (in millions, except per unit/share amounts): 2016 2015 2014 Allocation of net income (loss) among partner interests and common shareholders: Net income (loss) allocated to Class A common unitholders $ 345.6 $ 103.9 $ (329.0 ) Net income (loss) allocated to Partnership exchangeable unitholders 336.8 133.2 (430.7 ) Net income (loss) allocated to common shareholders — — (69.6 ) Net income (loss) attributable to common unitholders / shareholders $ 682.4 $ 237.1 $ (829.3 ) Denominator - basic and diluted partnership units: Weighted average Class A common units 202.0 202.0 202.0 Weighted average Partnership exchangeable units 227.8 263.5 265.0 Total weighted average basic and diluted units outstanding 429.8 465.5 467.0 Denominator - basic and diluted common shares: Weighted average common shares - basic and diluted (a) — — 351.9 Earnings (loss) per unit / share - basic and diluted: Class A common units $ 1.71 $ 0.51 $ (1.63 ) Partnership exchangeable units $ 1.48 $ 0.51 $ (1.63 ) Common shares $ — $ — $ (0.20 ) (a) There is no effect of other dilutive securities for the year ended December 31, 2014 because a net loss was reported during this period causing any potentially dilutive securities to be anti-dilutive. Therefore, 21.3 million shares of potentially dilutive securities were excluded in the calculation of diluted earnings (loss) per share since their impact would have been anti-dilutive.

Property and Equipment, net (Ta

Property and Equipment, net (Tables)	12 Months Ended
	Dec. 31, 2016
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment, Net	Property and equipment, net, consist of the following (in millions): As of December 31, 2016 2015 Land $ 957.2 $ 969.6 Buildings and improvements 1,089.4 1,055.6 Restaurant equipment 109.3 118.8 Furniture, fixtures, and other 147.8 120.3 Capital leases 210.3 180.3 Construction in progress 15.2 45.3 2,529.2 2,489.9 Accumulated depreciation and amortization (474.5 ) (339.3 ) Property and equipment, net $ 2,054.7 $ 2,150.6

Intangible Assets, net and Go34

Intangible Assets, net and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets, Net and Goodwill	Intangible assets, net and goodwill consist of the following (in millions): As of December 31, Weighted of December 31, 2016 2016 2015 Gross Accumulated Net Gross Accumulated Net Identifiable assets subject to amortization: Franchise agreements $ 655.1 $ (132.4 ) $ 522.7 $ 653.0 $ (106.8 ) $ 546.2 20.5 Years Favorable leases 436.0 (149.7 ) 286.3 436.5 (107.5 ) 329.0 9.9 Years Subtotal 1,091.1 (282.1 ) 809.0 1,089.5 (214.3 ) 875.2 16.8 Years Indefinite lived intangible assets: Tim Hortons $ 6,341.6 $ — $ 6,341.6 $ 6,175.4 $ — $ 6,175.4 Burger King 2,077.4 — 2,077.4 2,097.2 — 2,097.2 Subtotal 8,419.0 — 8,419.0 8,272.6 — 8,272.6 Intangible assets, net $ 9,228.0 $ 9,147.8 Goodwill Tim Hortons segment $ 4,087.8 $ 3,988.1 Burger King segment 587.3 586.3 Total $ 4,675.1 $ 4,574.4
Schedule of Estimated Future Amortization Expenses on Intangible Assets	As of December 31, 2016, the estimated future amortization expense on identifiable assets subject to amortization is as follows (in millions): Twelve-months ended December 31, Amount 2017 $ 67.8 2018 64.5 2019 60.9 2020 55.9 2021 51.1 Thereafter 508.8 Total $ 809.0

Equity Method Investments (Tabl

Equity Method Investments (Tables)	12 Months Ended
	Dec. 31, 2016
Equity Method Investments and Joint Ventures [Abstract]
Summary of Equity Method Investment	Select information about our most significant equity method investments, based on the carrying value as of December 31, 2016, was as follows: Entity Country Equity TIMWEN Partnership Canada 50.00 % Carrols Restaurant Group, Inc. United States 20.81 % Pangaea Foods (China) Holdings, Ltd. China 27.50 %
Summary of Franchise and Property Revenue	Franchise and property revenue recognized from franchisees that are owned or franchised by entities in which we have an equity interest consist of the following (in millions): 2016 2015 2014 Revenues from affiliates: Franchise royalties $ 131.7 $ 93.2 $ 88.5 Property revenues 27.8 27.7 29.2 Franchise fees and other revenue 19.6 13.1 11.3 Total $ 179.1 $ 134.0 $ 129.0

Other Accrued Liabilities and36

Other Accrued Liabilities and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2016
Other Liabilities Disclosure [Abstract]
Schedule of Other Accrued Liabilities (Current) and Other Liabilities (Non-Current), Net	Other accrued liabilities (current) and other liabilities, net (non-current) As of December 31, 2016 2015 Current: Dividend payable $ 146.1 $ 128.3 Interest payable 63.3 63.1 Accrued compensation and benefits 60.5 61.6 Taxes payable - current 43.3 46.9 Deferred income - current 54.7 33.5 Closed property reserve 11.0 14.0 Other 90.4 90.9 Other accrued liabilities $ 469.3 $ 438.3 Non-current: Unfavorable leases $ 275.8 $ 322.0 Taxes payable - noncurrent 252.2 236.7 Accrued pension 82.9 80.2 Derivatives liabilities - noncurrent 55.1 47.3 Lease liability - noncurrent 27.2 29.5 Deferred income - noncurrent 27.1 23.7 Other 64.6 56.5 Other liabilities, net $ 784.9 $ 795.9

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2016
Debt Disclosure [Abstract]
Summary of Long-Term Debt	Long-term debt consist of the following (in millions): As of December 31, 2016 2015 Term Loan Facility $ 5,046.1 $ 5,097.7 2015 Senior Notes 1,250.0 1,250.0 2014 Senior Notes 2,250.0 2,250.0 Tim Hortons Notes (a) 40.6 39.4 Other 85.4 88.5 Less: unamortized deferred financing costs and deferred issuance discount (187.1 ) (224.3 ) Total debt, net 8,485.0 8,501.3 Less: current maturities of debt (74.8 ) (39.0 ) Total long-term debt, net of current portion $ 8,410.2 $ 8,462.3 (a) Tim Hortons Notes comprise three series of senior notes: (i) C$48.0 million of series 1 notes, due June 1, 2017 bearing interest at 4.20%, (ii) C$2.6 million of series 2 notes, due December 1, 2023, bearing interest at 4.52%, and (iii) C$3.9 million of series 3 notes, due April 1, 2019, bearing interest at 2.85%. No principal payments are due until maturity.
Summary of Aggregate Maturities of Long-Term Debt	The aggregate maturities of long-term debt as of December 31, 2016 are as follows (in millions): Year Ended December 31, Principal Amount 2017 $ 74.8 2018 56.8 2019 60.1 2020 57.6 2021 4,863.8 Thereafter 3,559.0 Total $ 8,672.1
Schedule of Interest Expense, Net	Interest expense, net consists of the following (in millions): 2016 2015 2014 Debt $ 412.2 $ 426.8 $ 266.0 Capital lease obligations 19.9 20.8 5.7 Amortization of deferred financing costs and debt issuance discount 38.9 34.9 11.7 Interest income (4.1 ) (4.2 ) (3.7 ) Interest expense, net $ 466.9 $ 478.3 $ 279.7

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2016
Leases [Abstract]
Summary of Assets Lease, Property and Equipment, Net	Assets leased to franchisees and others under operating leases where we are the lessor and which are included within our property and equipment, net was as follows (in millions): As of December 31, 2016 2015 Land $ 893.9 $ 888.7 Buildings and improvements 1,112.9 1,066.3 Restaurant equipment 14.7 24.7 2,021.5 1,979.7 Accumulated depreciation and amortization (312.5 ) (228.0 ) Property and equipment leased, net $ 1,709.0 $ 1,751.7
Summary of Net Investment, Direct Financing Leases	Our net investment in direct financing leases was as follows (in millions): As of December 31, 2016 2015 Future rents to be received: Future minimum lease receipts $ 96.3 $ 126.6 Contingent rents (a) 51.2 63.7 Estimated unguaranteed residual value 18.9 20.7 Unearned income (56.5 ) (75.7 ) Allowance on direct financing leases (0.2 ) (0.3 ) 109.7 135.0 Current portion included within accounts receivables (17.8 ) (17.8 ) Net investment in property leased to franchisees $ 91.9 $ 117.2 (a) Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.
Summary of Property Revenue	Property revenues are comprised primarily of rental income from operating leases and earned income on direct financing leases with franchisees as follows (in millions): 2016 2015 2014 Rental income: Minimum $ 452.8 $ 453.9 $ 182.1 Contingent 282.5 281.7 38.1 Amortization of favorable and unfavorable 8.5 11.0 7.2 Total rental income 743.8 746.6 227.4 Earned income on direct financing leases 8.9 13.6 15.3 Total property revenues $ 752.7 $ 760.2 $ 242.7
Summary of Rent Expense Associated with Lease Commitments	Rent expense associated with these lease commitments is as follows (in millions): 2016 2015 2014 Rental expense: Minimum $ 193.5 $ 199.5 $ 109.1 Contingent 70.6 73.1 8.0 Amortization of favorable and unfavorable payable lease contracts, net 9.2 10.1 3.5 Total rental expense (a) $ 273.3 $ 282.7 $ 120.6 (a) Amounts include rental expense related to properties subleased to franchisees of $253.9 million for 2016, $267.0 million for 2015, and $103.3 million for 2014.
Summary of Future Minimum Lease Receipts and Commitments	As of December 31, 2016, future minimum lease receipts and commitments were as follows (in millions): Lease Receipts Lease Commitments (a) Direct Operating Capital Operating Leases 2017 $ 19.5 $ 339.3 $ 33.7 $ 164.2 2018 18.2 312.9 32.1 152.1 2019 14.9 284.8 30.2 136.9 2020 10.0 254.4 28.1 124.6 2021 7.1 227.5 26.9 110.5 Thereafter 26.6 1,357.9 204.3 762.7 Total minimum receipts / payments $ 96.3 $ 2,776.8 $ 355.3 $ 1,451.0 Less amount representing interest (117.8 ) Present value of minimum capital lease payments 237.5 Current portion of capital lease obligation (19.1 ) Long-term portion of capital lease obligation $ 218.4 (a) Minimum lease payments have not been reduced by minimum sublease rentals of $1,772.5 million due in the future under non-cancelable

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Before Income Taxes	Income (loss) before income taxes, classified by source of income (loss), is as follows (in millions): 2016 2015 2014 Canadian $ 1,050.1 $ 546.9 $ (261.7 ) Foreign 149.7 127.0 7.7 Income (loss) before income taxes $ 1,199.8 $ 673.9 $ (254.0 )
Income Tax Expense (Benefit) Attributable to Income from Continuing Operations	Income tax expense (benefit) attributable to income from continuing operations consists of the following (in millions): 2016 2015 2014 Current: Canadian $ 78.6 $ 107.2 $ 25.5 U.S. Federal 45.4 46.1 16.1 U.S. state, net of federal income tax benefit 1.5 4.1 (0.3 ) Other Foreign 38.3 37.1 35.5 $ 163.8 $ 194.5 $ 76.8 Deferred: Canadian $ 49.0 $ (48.1 ) $ (29.8 ) U.S. Federal 37.0 21.0 (28.4 ) U.S. state, net of federal income tax benefit (6.9 ) (7.5 ) (4.1 ) Other Foreign 1.0 2.3 0.4 $ 80.1 $ (32.3 ) $ (61.9 ) Income tax expense $ 243.9 $ 162.2 $ 14.9
Schedule of Statutory Rate Reconciles to Effective Income Tax Rate	The statutory rate reconciles to the effective income tax rate as follows: 2016 2015 2014 Statutory rate 26.5 % 26.5 % 26.5 % Costs and taxes related to foreign operations 9.6 16.7 (9.8 ) Foreign exchange gain (loss) 0.1 (1.9 ) (2.2 ) Foreign tax rate differential (1.0 ) (5.4 ) 29.8 Tax effect of Transactions — 0.7 (41.7 ) Change in valuation allowance 0.2 4.7 (3.0 ) Change in accrual for tax uncertainties 1.0 0.7 (0.3 ) Deductible FTC — — 3.7 Capital gain (loss) rate differential — — (8.6 ) Intercompany financing (16.0 ) (20.2 ) — Other (0.1 ) 2.3 (0.3 ) Effective income tax rate 20.3 % 24.1 % (5.9 )%
Schedule of Income Tax Expense Benefit Allocated to Continuing Operations and Amounts Separately Allocated to Other Items	Income tax expense (benefit) allocated to continuing operations and amounts separately allocated to other items was (in millions): 2016 2015 2014 Income tax expense from continuing operations $ 243.9 $ 162.2 $ 14.9 Cash flow hedge in accumulated other comprehensive income (loss) (1.6 ) (21.5 ) (60.3 ) Net investment hedge in accumulated other comprehensive income (loss) 12.3 111.7 20.9 Pension liability in accumulated other comprehensive income (loss) (1.6 ) (7.0 ) (13.4 ) Stock option tax benefit in Partner’s capital (8.6 ) (0.5 ) — Total $ 244.4 $ 244.9 $ (37.9 )
Schedule of Deferred Income Tax Expense (Benefit) Attributable to Income from Continuing Operations	The significant components of deferred income tax expense (benefit) attributable to income from continuing operations are as follows (in millions): 2016 2015 2014 Deferred income tax (benefit) expense $ 77.6 $ (51.9 ) $ (71.9 ) Change in valuation allowance 2.1 31.8 6.7 Change in effective U.S. state income tax rate (2.9 ) (7.2 ) 3.0 Change in effective foreign income tax rate 3.3 (5.0 ) 0.3 Total $ 80.1 $ (32.3 ) $ (61.9 )
Schedule of the Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities are presented below (in millions): As of December 31, 2016 2015 Deferred tax assets: Accounts and notes receivable $ 6.7 $ 7.3 Accrued employee benefits 67.9 66.1 Unfavorable leases 153.8 162.0 Liabilities not currently deductible for tax 42.4 45.1 Tax loss and credit carryforwards 231.3 287.3 Other 17.2 1.2 Total gross deferred tax assets 519.3 569.0 Valuation allowance (132.9 ) (124.6 ) Net deferred tax assets 386.4 444.4 Less deferred tax liabilities: Property and equipment, principally due to differences in depreciation 64.8 46.0 Intangible assets 1,723.8 1,633.9 Leases 150.9 161.2 Statutory impairment 23.5 24.3 Derivatives 25.4 90.2 Outside basis difference 102.9 98.9 Total gross deferred tax liabilities 2,091.3 2,054.5 Net deferred tax liability $ 1,704.9 $ 1,610.1
Summary of Changes in Valuation Allowance	Changes in the valuation allowance are as follows (in millions): 2016 2015 2014 Beginning balance $ 124.6 $ 68.8 $ 97.7 Additions due to Tim Hortons acquisition — — 19.5 Change in estimates recorded to deferred income tax expense 2.1 31.8 6.7 Expiration of foreign tax credits and capital losses — (3.2 ) (11.3 ) Changes from foreign currency exchange rates (0.7 ) (8.2 ) (2.1 ) True-ups 6.9 35.4 (41.7 ) Ending balance $ 132.9 $ 124.6 $ 68.8
Summary of Amount and Expiration Dates of Operating Loss and Tax Credit Carry-forwards	The gross amount and expiration dates of operating loss and tax credit carry-forwards as of December 31, 2016 are as follows (in millions): Amount Expiration Date Canadian net operating loss carryforwards $ 120.7 2032-2036 Canadian capital loss carryforwards 473.1 Indefinite U.S. federal net operating loss carryforwards 367.4 2017-2035 U.S. state net operating loss carryforwards 58.2 2018 U.S. capital loss carryforwards 61.0 2020-2026 U.S. foreign tax credits 122.6 Indefinite Other foreign net operating loss carryforwards 0.3 2023-2026 Other foreign net operating loss carryforwards 29.1 Indefinite Other foreign capital loss carryforward 3.2 Indefinite Other 1.5 2023-2036 Total $ 1,237.1
A Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits	A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in millions): 2016 2015 2014 Beginning balance $ 238.6 $ 41.6 $ 27.7 Additions on tax position related to the current year 2.0 0.8 2.7 Additions for tax positions of prior years 6.2 4.3 2.5 Additions for tax positions taken in conjunction with Transactions — 202.5 13.4 Reductions for tax positions of prior year (1.0 ) (2.8 ) (3.6 ) Reductions for settlement (4.6 ) (7.4 ) (0.3 ) Reductions due to statute expiration (0.6 ) (0.4 ) (0.8 ) Ending balance $ 240.6 $ 238.6 $ 41.6

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Quantitative Disclosures of Derivative Instruments Including Estimated Fair Values	The following tables present the required quantitative disclosures for our derivative instruments, including their estimated fair values (all estimated using Level 2 inputs) and their location on our consolidated balance sheets (in millions): Gain (Loss) Recognized in (Effective Portion) 2016 2015 2014 Derivatives designated as cash flow hedges: Interest rate caps $ — $ — $ (1.9 ) Forward-starting interest rate swaps $ (22.7 ) $ (128.2 ) $ (155.5 ) Forward-currency contracts $ (4.8 ) $ 18.2 $ 1.1 Derivatives designated as net investment hedges: Cross-currency rate swaps $ (87.0 ) $ 798.5 $ 66.3 Affected Line Item in Statements of Operations Gain (Loss) Reclassified from AOCI into (Effective Portion) 2016 2015 2014 Interest expense, net $ (21.3 ) $ (12.0 ) $ (6.6 ) Other operating expenses (income), net $ — $ (27.6 ) $ 13.4 Cost of sales $ — $ 12.3 $ — Gain (Loss) Recognized in 2016 2015 2014 Derivatives not designated as hedging instruments: Interest rate caps $ — $ — $ (1.0 ) Interest rate swaps $ — $ (12.4 ) $ 55.4 Cross-currency rate swaps $ — $ 4.3 $ (358.7 ) Ineffectiveness of cash flow hedges: Interest rate swaps $ — $ (1.6 ) $ —
Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis	Fair Value as of 2016 2015 Balance Sheet Location Assets: Derivatives designated as cash flow hedges: Foreign currency $ — $ 6.6 Accounts and notes receivable, net Foreign currency 2.8 — Prepaids and other current assets Derivatives designated as net investment hedges: Foreign currency 717.9 830.9 Derivative assets Total assets at fair value $ 720.7 $ 837.5 Liabilities: Derivatives designated as cash flow hedges: Interest rate $ 55.1 $ 40.9 Other liabilities, net Foreign currency 1.1 — Other accrued liabilities Derivatives designated as net investment hedges: Foreign currency — 6.3 Other liabilities, net Total liabilities at fair value $ 56.2 $ 47.2

Equity (Tables)

Equity (Tables)	12 Months Ended
	Dec. 31, 2016
Equity [Abstract]
Summary of Change in the Components of Accumulated Other Comprehensive Income (Loss)	The following table displays the change in the components of AOCI (in millions): Derivatives Pensions Foreign Accumulated Other Balances at December 31, 2013 $ 68.8 $ 16.0 $ (30.2 ) $ 54.6 Foreign currency translation adjustment — — (219.1 ) (219.1 ) Net change in fair value of derivatives, net of tax (53.3 ) — — (53.3 ) Amounts reclassified to earnings of cash flow hedges, net of tax (4.1 ) — — (4.1 ) Pension and post-retirement benefit plans, net of tax — (23.8 ) — (23.8 ) Amortization of prior service (credits) costs, net of tax — (1.8 ) — (1.8 ) Amortization of actuarial (gains) losses, net of tax — (1.0 ) — (1.0 ) Balances at December 31, 2014 $ 11.4 $ (10.6 ) $ (249.3 ) $ (248.5 ) Foreign currency translation adjustment — — (1,830.8 ) (1,830.8 ) Net change in fair value of derivatives, net of tax 605.8 — — 605.8 Amounts reclassified to earnings of cash flow hedges, net of tax 19.8 — — 19.8 Pension and post-retirement benefit plans, net of tax — (13.8 ) — (13.8 ) Amortization of prior service (credits) costs, net of tax — (1.8 ) — (1.8 ) Amortization of actuarial (gains) losses, net of tax — 1.5 — 1.5 Balances at December 31, 2015 $ 637.0 $ (24.7 ) $ (2,080.1 ) $ (1,467.8 ) Foreign currency translation adjustment — — 224.4 224.4 Net change in fair value of derivatives, net of tax (119.6 ) — — (119.6 ) Amounts reclassified to earnings of cash flow hedges, net of tax 15.7 — — 15.7 Pension and post-retirement benefit plans, net of tax — (6.5 ) — (6.5 ) Amortization of prior service (credits) costs, net of tax — (1.8 ) — (1.8 ) Amortization of actuarial (gains) losses, net of tax — 0.2 — 0.2 Balances at December 31, 2016 $ 533.1 $ (32.8 ) $ (1,855.7 ) $ (1,355.4 )
Reclassifications Out of Accumulated Other Comprehensive Income (Loss)	The following table displays the reclassifications out of AOCI (in millions): Details about AOCI Components Affected Line Item in the Statements of Operations Amounts Reclassified from AOCI 2016 2015 2014 Gains (losses) on cash flow hedges: Interest rate derivative contracts Interest expense, net $ (21.3 ) $ (12.0 ) $ (6.6 ) Interest rate derivative contracts Other operating expenses (income), net — (27.6 ) 13.4 Forward-currency contracts Cost of sales — 12.3 — Total before tax (21.3 ) (27.3 ) 6.8 Income tax (expense) benefit 5.6 7.5 (2.7 ) Net of tax $ (15.7 ) $ (19.8 ) $ 4.1 Defined benefit pension: Amortization of prior service credits (costs) SG&A (a) $ 2.9 $ 2.9 $ 2.9 Amortization of actuarial gains (losses) SG&A (a) (0.4 ) (2.6 ) 1.0 Total before tax 2.5 0.3 3.9 Income tax (expense) benefit (0.9 ) — (1.1 ) Net of tax $ 1.6 $ 0.3 $ 2.8 Total reclassifications Net of tax $ (14.1 ) $ (19.5 ) $ 6.9 (a) Refers to selling, general and administrative expenses in the consolidated statements of operations.

Share-based Compensation (Table

Share-based Compensation (Tables)	12 Months Ended
	Dec. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Share-based Compensation Expense	Share-based compensation expense consisted of the following for the periods presented (in millions): 2016 2015 2014 Stock options, stock options with tandem SARs and RSUs (a) $ 35.1 $ 50.8 $ 43.1 Accelerated vesting of Tim Hortons RSUs and performance stock units (b) — — 14.8 Total share-based compensation expense (c) $ 35.1 $ 50.8 $ 57.9 (a) Includes (i) $5.1 million and $9.8 million due to accelerated vesting of awards due to terminations in 2015 and 2014, respectively, and (ii) $0.9 million, $9.0 million, and $10.4 million due to modification of awards in 2016, 2015 and 2014, respectively. There was no accelerated vesting of awards due to terminations in 2016. (b) Represents expense attributed to the post-combination service associated with the accelerated vesting of restricted and performance stock units in connection with the Transactions. (c) Generally classified as selling, general and administrative expenses in the consolidated statements of operations.
Summary of the Significant Assumptions Used During the Year to Estimate the Fair Value of Stock Options	The following assumptions were used in the Black-Scholes option-pricing model to determine the fair value of stock option awards at the grant date: 2016 2015 2014 Risk-free interest rate 0.85% 1.17% - 2.07% 0.96% - 2.11% Expected term (in years) 6.74 3.53 - 7.35 1.00 - 6.71 Expected volatility 26.6% 24.0% - 25.0% 20.0% - 25.0% Expected dividend yield 1.81% 1.00% - 1.09% 1.00% - 1.03%
Summary of Option Activity under the Various Plan	The following is a summary of stock option activity under our plans for the year ended December 31, 2016: Total Number of Weighted Average Aggregate Intrinsic (in 000’s) Weighted Average Outstanding at January 1, 2016 24,016 $ 16.28 Granted 2,041 $ 34.49 Exercised (1,598 ) $ 9.58 Forfeited (796 ) $ 33.53 Outstanding at December 31, 2016 23,663 $ 17.89 $ 704,757 6.1 Exercisable at December 31, 2016 8,793 $ 4.56 $ 378,934 4.3 Vested or expected to vest at December 31, 2016 21,872 $ 17.20 $ 666,182 6.0 (a) The intrinsic value represents the amount by which the fair value of our stock exceeds the option exercise price at December 31, 2016.
Summary of Time-vested RSUs and Performance-based RSUs Activity	The following is a summary of time-vested RSUs and performance-based RSUs activity for the year ended December 31, 2016: Time-vested RSUs Performance-based RSUs Total Number of (in 000’s) Weighted Average Total Number of (in 000’s) Weighted Average Outstanding at January 1, 2016 324 $ 20.06 262 $ 34.71 Granted 737 $ 33.97 1,354 $ 33.85 Vested and settled (78 ) $ 36.81 — $ — Forfeited (44 ) $ 33.67 (66 ) $ 34.12 Outstanding at December 31, 2016 939 $ 29.03 1,550 $ 33.99

Franchise and Property Revenu43

Franchise and Property Revenues (Tables)	12 Months Ended
	Dec. 31, 2016
Other Industries [Abstract]
Summary of Franchise and Property Revenues	Franchise and property revenues consist of the following (in millions): 2016 2015 2014 Franchise royalties $ 993.5 $ 936.5 $ 701.1 Property revenues 752.7 760.2 242.7 Franchise fees and other revenue 194.9 186.5 87.6 Franchise and property revenues $ 1,941.1 $ 1,883.2 $ 1,031.4

Other Operating Expenses (Inc44

Other Operating Expenses (Income), net (Tables)	12 Months Ended
	Dec. 31, 2016
Other Income and Expenses [Abstract]
Other Operating Expenses (Income), Net	Other operating expenses (income), net, consist of the following (in millions): 2016 2015 2014 Net losses on disposal of assets, restaurant closures and refranchisings $ 17.7 $ 22.0 $ 25.4 Litigation settlements and reserves, net 1.6 1.3 4.0 Net losses on derivatives — 37.3 290.9 Net losses (gains) on foreign exchange (20.1 ) 46.7 (3.8 ) Other, net 0.1 (1.8 ) 10.9 Other operating expenses (income), net $ (0.7 ) $ 105.5 $ 327.4

Segment Reporting and Geograp45

Segment Reporting and Geographical Information (Tables)	12 Months Ended
	Dec. 31, 2016
Segment Reporting [Abstract]
Revenues by Geographic Segment	The following tables present revenues, by segment and by country, depreciation and amortization, (income) loss from equity method investments, and capital expenditures by segment (in millions): 2016 2015 2014 Revenues by operating segment: TH $ 3,001.4 $ 2,956.9 $ 143.6 BK 1,144.4 1,095.3 1,055.2 Total $ 4,145.8 $ 4,052.2 $ 1,198.8 Revenues by country (a): Canada $ 2,671.6 $ 2,623.2 $ 152.0 United States 1,004.4 982.2 630.9 Other 469.8 446.8 415.9 Total $ 4,145.8 $ 4,052.2 $ 1,198.8 Depreciation and amortization: TH $ 108.3 $ 121.4 $ 4.5 BK 63.5 60.4 64.3 Total $ 171.8 $ 181.8 $ 68.8 (a) Only Canada and the United States represented 10% or more of our total revenues in each period presented.
Depreciation and Amortization Expense	2016 2015 2014 Depreciation and amortization: TH $ 108.3 $ 121.4 $ 4.5 BK 63.5 60.4 64.3 Total $ 171.8 $ 181.8 $ 68.8
(Income) Loss from Equity Method Investments	2016 2015 2014 (Income) loss from equity method investments: TH $ (7.7) $ (7.9) $ (0.3) BK (12.5) 12.0 9.8 Total $ (20.2) $ 4.1 $ 9.5
Capital Expenditure	2016 2015 2014 Capital expenditures: TH $ 11.8 $ 88.1 $ 8.0 BK 21.9 27.2 22.9 Total $ 33.7 $ 115.3 $ 30.9
Schedule of Segment Related Assets and Long Lived Assets	Total assets by segment, and long-lived assets by segment and country were as follows (in millions): Assets Long-Lived Assets As of December 31, As of December 31, 2016 2015 2016 2015 By operating segment: TH $ 13,417.5 $ 12,646.8 $ 1,354.0 $ 1,407.5 BK 4,746.5 4,693.1 792.6 860.3 Unallocated 961.3 1,068.6 — — Total $ 19,125.3 $ 18,408.5 $ 2,146.6 $ 2,267.8 By country: Canada $ 1,034.5 $ 1,056.9 United States 1,097.6 1,187.0 Other 14.5 23.9 Total $ 2,146.6 $ 2,267.8
Reconciliation of Segment Income to Net Income (Loss)	A reconciliation of segment income to net income (loss) consists of the following (in millions): 2016 2015 2014 Segment Income: TH $ 1,072.3 $ 906.7 $ 34.9 BK 815.9 759.5 726.0 Adjusted EBITDA 1,888.2 1,666.2 760.9 Share-based compensation and non-cash 42.0 51.8 37.3 Acquisition accounting impact on cost of sales — 0.5 11.8 Integration costs 16.4 — — TH transaction and restructuring costs — 116.7 125.0 Impact of equity method investments (a) (8.0 ) 17.7 9.5 Other operating expenses (income), net (0.7 ) 105.5 327.4 EBITDA 1,838.5 1,374.0 249.9 Depreciation and amortization 171.8 181.8 68.8 Income from operations 1,666.7 1,192.2 181.1 Interest expense, net 466.9 478.3 279.7 Loss on early extinguishment of debt — 40.0 155.4 Income tax expense 243.9 162.2 14.9 Net income (loss) $ 955.9 $ 511.7 $ (268.9 ) (a) Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Quarterly Financial Data (Una46

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2016
Quarterly Financial Information Disclosure [Abstract]
Summarized Unaudited Quarterly Financial Data	Summarized unaudited quarterly financial data (in millions, except per share data) was as follows: Quarters Ended March 31, June 30, September 30, December 31, 2016 2015 2016 2015 2016 2015 2016 2015 Revenues $ 918.5 $ 933.3 $ 1,040.2 $ 1,042.2 $ 1,075.7 $ 1,019.7 $ 1,111.4 $ 1,057.0 Income from operations $ 330.6 $ 224.1 $ 424.0 $ 302.1 $ 420.5 $ 344.0 $ 491.6 $ 322.0 Net income $ 168.3 $ 50.6 $ 247.6 $ 93.8 $ 238.6 $ 182.9 $ 301.4 $ 184.4 Basic and diluted earnings (loss) per unit Class A common units $ 0.25 $ (0.04 ) $ 0.45 $ 0.05 $ 0.43 $ 0.25 $ 0.58 $ 0.25 Partnership exchangeable units $ 0.22 $ (0.04 ) $ 0.39 $ 0.05 $ 0.37 $ 0.25 $ 0.50 $ 0.25

Supplemental Financial Inform47

Supplemental Financial Information (Tables)	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Condensed Consolidating Financial Statements	The consolidating financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the Issuers and Partnership operated as independent entities. RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2016 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 1,420.4 $ — $ — $ 1,420.4 Accounts and notes receivable, net 403.5 — — 403.5 Inventories, net 71.8 — — 71.8 Advertising fund restricted assets 57.7 — — 57.7 Prepaids and other current assets 103.6 — — 103.6 Total current assets 2,057.0 — — 2,057.0 Property and equipment, net 2,054.7 — — 2,054.7 Intangible assets, net 9,228.0 — — 9,228.0 Goodwill 4,675.1 — — 4,675.1 Net investment in property leased to franchisees 91.9 — — 91.9 Derivative assets 717.9 — — 717.9 Intercompany receivable — 146.1 (146.1 ) — Investment in subsidiaries — 6,786.0 (6,786.0 ) — Other assets, net 300.7 — — 300.7 Total assets $ 19,125.3 $ 6,932.1 $ (6,932.1 ) $ 19,125.3 LIABILITIES, PARTNERSHIP PREFERRED UNITS AND EQUITY Current liabilities: Accounts and drafts payable $ 369.8 $ — $ — $ 369.8 Other accrued liabilities 323.2 146.1 — 469.3 Gift card liability 194.4 — — 194.4 Advertising fund liabilities 83.3 — — 83.3 Current portion of long term debt and capital leases 93.9 — — 93.9 Total current liabilities 1,064.6 146.1 — 1,210.7 Term debt, net of current portion 8,410.2 — — 8,410.2 Capital leases, net of current portion 218.4 — — 218.4 Other liabilities, net 784.9 — — 784.9 Payables to affiliates 146.1 — (146.1 ) — Deferred income taxes, net 1,715.1 — — 1,715.1 Total liabilities 12,339.3 146.1 (146.1 ) 12,339.3 Partnership preferred units — 3,297.0 — 3,297.0 Partners’ capital: Class A common units — 3,364.1 — 3,364.1 Partnership exchangeable units — 1,476.2 — 1,476.2 Common shares 6,825.8 — (6,825.8 ) — Retained earnings 1,311.5 — (1,311.5 ) — Accumulated other comprehensive income (loss) (1,355.4 ) (1,355.4 ) 1,355.4 (1,355.4 ) Total Partners’ capital/shareholders’ equity 6,781.9 3,484.9 (6,781.9 ) 3,484.9 Noncontrolling interests 4.1 4.1 (4.1 ) 4.1 Total equity 6,786.0 3,489.0 (6,786.0 ) 3,489.0 Total liabilities, Partnership preferred units and equity $ 19,125.3 $ 6,932.1 $ (6,932.1 ) $ 19,125.3 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Balance Sheets (In millions) As of December 31, 2015 Consolidated RBILP Eliminations Consolidated ASSETS Current assets: Cash and cash equivalents $ 753.7 $ — $ — $ 753.7 Accounts and notes receivable, net 421.7 — — 421.7 Inventories, net 81.3 — — 81.3 Advertising fund restricted assets 57.5 — — 57.5 Prepaids and other current assets 50.9 — — 50.9 Total current assets 1,365.1 — — 1,365.1 Property and equipment, net 2,150.6 — — 2,150.6 Intangible assets, net 9,147.8 — — 9,147.8 Goodwill 4,574.4 — — 4,574.4 Net investment in property leased to franchisees 117.2 — — 117.2 Derivative assets 830.9 — — 830.9 Intercompany receivable — 128.3 (128.3 ) — Investment in subsidiaries — 6,210.1 (6,210.1 ) — Other assets, net 222.5 — — 222.5 Total assets $ 18,408.5 $ 6,338.4 $ (6,338.4 ) $ 18,408.5 LIABILITIES, PARTNERSHIP PREFERRED UNITS AND EQUITY Current liabilities: Accounts and drafts payable $ 361.5 $ — $ — $ 361.5 Other accrued liabilities 310.0 128.3 — 438.3 Gift card liability 168.5 — — 168.5 Advertising fund liabilities 93.6 — — 93.6 Current portion of long term debt and capital leases 56.1 — — 56.1 Total current liabilities 989.7 128.3 — 1,118.0 Term debt, net of current portion 8,462.3 — — 8,462.3 Capital leases, net of current portion 203.4 — — 203.4 Other liabilities, net 795.9 — — 795.9 Payables to affiliates 128.3 — (128.3 ) — Deferred income taxes, net 1,618.8 — — 1,618.8 Total liabilities 12,198.4 128.3 (128.3 ) 12,198.4 Partnership preferred units — 3,297.0 — 3,297.0 Partners’ capital: Class A common units — 2,876.7 — 2,876.7 Partnership exchangeable units — 1,503.5 — 1,503.5 Common shares 7,318.1 — (7,318.1 ) — Retained earnings 359.1 — (359.1 ) — Accumulated other comprehensive income (loss) (1,467.8 ) (1,467.8 ) 1,467.8 (1,467.8 ) Total Partners’ capital/shareholders’ equity 6,209.4 2,912.4 (6,209.4 ) 2,912.4 Noncontrolling interests 0.7 0.7 (0.7 ) 0.7 Total equity 6,210.1 2,913.1 (6,210.1 ) 2,913.1 Total liabilities, Partnership preferred units and equity $ 18,408.5 $ 6,338.4 $ (6,338.4 ) $ 18,408.5 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2016 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,204.7 $ — $ — $ 2,204.7 Franchise and property revenues 1,941.1 — — 1,941.1 Total revenues 4,145.8 — — 4,145.8 Cost of sales 1,727.3 — — 1,727.3 Franchise and property expenses 454.1 — — 454.1 Selling, general and administrative expenses 318.6 — — 318.6 (Income) loss from equity method investments (20.2 ) — — (20.2 ) Other operating expenses (income), net (0.7 ) — — (0.7 ) Total operating costs and expenses 2,479.1 — — 2,479.1 Income from operations 1,666.7 — — 1,666.7 Interest expense, net 466.9 — — 466.9 Income before income taxes 1,199.8 — — 1,199.8 Income tax expense 243.9 — — 243.9 Net income 955.9 — — 955.9 Equity in earnings of consolidated subsidiaries — 955.9 (955.9 ) — Net income (loss) 955.9 955.9 (955.9 ) 955.9 Net income (loss) attributable to noncontrolling interests 3.5 3.5 (3.5 ) 3.5 Partnership preferred unit distributions — 270.0 — 270.0 Net income (loss) attributable to common unitholders / shareholders $ 952.4 $ 682.4 $ (952.4 ) $ 682.4 Total comprehensive income (loss) $ 1,068.3 $ 1,068.3 $ (1,068.3 ) $ 1,068.3 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2015 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 2,169.0 $ — $ — $ 2,169.0 Franchise and property revenues 1,883.2 — — 1,883.2 Total revenues 4,052.2 — — 4,052.2 Cost of sales 1,809.5 — — 1,809.5 Franchise and property expenses 503.2 — — 503.2 Selling, general and administrative expenses 437.7 — — 437.7 (Income) loss from equity method investments 4.1 — — 4.1 Other operating expenses (income), net 105.5 — — 105.5 Total operating costs and expenses 2,860.0 — — 2,860.0 Income from operations 1,192.2 — — 1,192.2 Interest expense, net 478.3 — — 478.3 Loss on early extinguishment of debt 40.0 — — 40.0 Income before income taxes 673.9 — — 673.9 Income tax expense 162.2 — — 162.2 Net income 511.7 — — 511.7 Equity in earnings of consolidated subsidiaries — 511.7 (511.7 ) — Net income (loss) 511.7 511.7 (511.7 ) 511.7 Net income (loss) attributable to noncontrolling interests 3.4 3.4 (3.4 ) 3.4 Partnership preferred unit distributions — 271.2 — 271.2 Net income (loss) attributable to common unitholders / shareholders $ 508.3 $ 237.1 $ (508.3 ) $ 237.1 Total comprehensive income (loss) $ (707.6 ) $ (707.6 ) $ 707.6 $ (707.6 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Operations (In millions) 2014 Consolidated RBILP Eliminations Consolidated Revenues: Sales $ 167.4 $ — $ — $ 167.4 Franchise and property revenues 1,031.4 — — 1,031.4 Total revenues 1,198.8 — — 1,198.8 Cost of sales 156.4 — — 156.4 Franchise and property expenses 179.0 — — 179.0 Selling, general and administrative expenses 345.4 — — 345.4 (Income) loss from equity method investments 9.5 — — 9.5 Other operating expenses (income), net 327.4 — — 327.4 Total operating costs and expenses 1,017.7 — — 1,017.7 Income from operations 181.1 — — 181.1 Interest expense, net 279.7 — — 279.7 Loss on early extinguishment of debt 155.4 — — 155.4 Income before income taxes (254.0 ) — — (254.0 ) Income tax expense 14.9 — — 14.9 Net income (268.9 ) — — (268.9 ) Equity in earnings of consolidated subsidiaries — (268.9 ) 268.9 — Net income (loss) (268.9 ) (268.9 ) 268.9 (268.9 ) Net income (loss) attributable to noncontrolling interests 0.2 0.2 (0.2 ) 0.2 Partnership preferred unit distributions — 13.8 — 13.8 Accretion of Partnership preferred units — 546.4 — 546.4 Net income (loss) attributable to common unitholders / shareholders $ (269.1 ) $ (829.3 ) $ 269.1 $ (829.3 ) Total comprehensive income (loss) $ (572.0 ) $ (572.0 ) $ 572.0 $ (572.0 ) RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2016 Consolidated RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 955.9 $ 955.9 $ (955.9 ) $ 955.9 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (955.9 ) 955.9 — Depreciation and amortization 172.1 — — 172.1 Amortization of deferred financing costs and debt issuance discount 38.9 — — 38.9 (Income) loss from equity method investments (20.2 ) — — (20.2 ) Loss (gain) on remeasurement of foreign denominated transactions (20.1 ) — — (20.1 ) Net losses on derivatives 21.3 — — 21.3 Share-based compensation expense 35.1 — — 35.1 Deferred income taxes 80.1 — — 80.1 Other 3.5 — — 3.5 Changes in current assets and liabilities, excluding acquisitions and dispositions: Accounts and notes receivable (15.8 ) — — (15.8 ) Inventories and prepaids and other current assets 7.7 — — 7.7 Accounts and drafts payable 27.5 — — 27.5 Advertising fund restricted assets and fund liabilities (10.1 ) — — (10.1 ) Other accrued liabilities and gift card liability (1.2 ) — — (1.2 ) Other long-term assets and liabilities (41.6 ) — — (41.6 ) Net cash provided by operating activities 1,233.1 — — 1,233.1 Cash flows from investing activities: Payments for property and equipment (33.7 ) — — (33.7 ) Proceeds (payments) from disposal of assets, restaurant closures and refranchisings 30.0 — — 30.0 Return of investment on direct financing leases 16.6 — — 16.6 Settlement/sale of derivatives, net 11.0 — — 11.0 Other investing activities, net 3.0 — — 3.0 Net cash provided by (used for) investing activities 26.9 — — 26.9 Cash flows from financing activities: Repayments of long-term debt and capital leases (69.7 ) — — (69.7 ) Dividends and distributions paid on common, preferred and exchangeable units/shares — (538.1 ) — (538.1 ) Capital contribution from RBI Inc. 13.7 — — 13.7 Excess tax benefits from share-based compensation 8.6 — — 8.6 Distributions from subsidiaries (538.1 ) 538.1 — — Other financing activities, net (5.4 ) — — (5.4 ) Net cash provided by (used for) financing activities (590.9 ) — — (590.9 ) Effect of exchange rates on cash and cash equivalents (2.4 ) — — (2.4 ) Increase (decrease) in cash and cash equivalents 666.7 — — 666.7 Cash and cash equivalents at beginning of period 753.7 — — 753.7 Cash and cash equivalents at end of period $ 1,420.4 $ — $ — $ 1,420.4 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2015 Consolidated RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ 511.7 $ 511.7 $ (511.7 ) $ 511.7 Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — (511.7 ) 511.7 — Depreciation and amortization 182.0 — — 182.0 Loss on early extinguishment of debt 40.0 — — 40.0 Amortization of deferred financing costs and debt issuance discount 34.9 — — 34.9 (Income) loss from equity method investments 4.1 — — 4.1 Loss (gain) on remeasurement of foreign denominated transactions 37.0 — — 37.0 Net losses on derivatives 53.6 — — 53.6 Share-based compensation expense 50.8 — — 50.8 Deferred income taxes (32.3 ) — — (32.3 ) Other 9.6 — — 9.6 Changes in current assets and liabilities, excluding acquisitions and dispositions: Restricted cash and cash equivalents 79.2 — — 79.2 Accounts and notes receivable (26.2 ) — — (26.2 ) Inventories and prepaids and other current assets 9.2 — — 9.2 Accounts and drafts payable 191.2 — — 191.2 Advertising fund restricted assets and fund liabilities 32.9 — — 32.9 Other accrued liabilities and gift card liability 53.2 — — 53.2 Other long-term assets and liabilities (30.2 ) — — (30.2 ) Net cash provided by operating activities 1,200.7 — — 1,200.7 Cash flows from investing activities: Payments for property and equipment (115.3 ) — — (115.3 ) Proceeds (payments) from disposal of assets, restaurant closures and refranchisings 19.6 — — 19.6 Return of investment on direct financing leases 16.3 — — 16.3 Settlement/sale of derivatives, net 14.2 — — 14.2 Other investing activities, net 3.7 — — 3.7 Net cash provided by (used for) investing activities (61.5 ) — — (61.5 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 1,250.0 — — 1,250.0 Repayments of long-term debt and capital leases (2,627.8 ) — — (2,627.8 ) Payment of financing costs (81.3 ) — — (81.3 ) Dividends and distributions paid on common, preferred and exchangeable units/shares — (362.4 ) — (362.4 ) Repurchase of Partnership exchangeable units — (293.7 ) — (293.7 ) Capital contribution from RBI Inc. 3.0 — — 3.0 Excess tax benefits from share-based compensation 0.5 — — 0.5 Distributions from subsidiaries (656.1 ) 656.1 — — Other financing activities, net (3.5 ) — — (3.5 ) Net cash provided by (used for) financing activities (2,115.2 ) — — (2,115.2 ) Effect of exchange rates on cash and cash equivalents (73.5 ) — — (73.5 ) Increase (decrease) in cash and cash equivalents (1,049.5 ) — — (1,049.5 ) Cash and cash equivalents at beginning of period 1,803.2 — — 1,803.2 Cash and cash equivalents at end of period $ 753.7 $ — $ — $ 753.7 RESTAURANT BRANDS INTERNATIONAL LIMITED PARTNERSHIP AND SUBSIDIARIES Condensed Consolidating Statements of Cash Flows (In millions) 2014 Consolidated RBILP Eliminations Consolidated Cash flows from operating activities: Net income $ (268.9 ) $ (268.9 ) $ 268.9 $ (268.9 ) Adjustments to reconcile net income to net cash provided by operating activities: Equity in loss (earnings) of consolidated subsidiaries — 268.9 (268.9 ) — Depreciation and amortization 68.8 — — 68.8 Loss on early extinguishment of debt 127.3 — — 127.3 Amortization of deferred financing costs and debt issuance discount 60.2 — — 60.2 (Income) loss from equity method investments 9.5 — — 9.5 Loss (gain) on remeasurement of foreign denominated transactions (6.2 ) — — (6.2 ) Net losses on derivatives 297.5 — — 297.5 Share-based compensation expense 43.1 — — 43.1 Deferred income taxes (61.9 ) — — (61.9 ) Other 27.4 — — 27.4 Changes in current assets and liabilities, excluding acquisitions and dispositions: Restricted cash and cash equivalents (36.4 ) — — (36.4 ) Accounts and notes receivable (24.5 ) — — (24.5 ) Inventories and prepaids and other current assets (23.0 ) — — (23.0 ) Accounts and drafts payable (17.9 ) — — (17.9 ) Advertising fund restricted assets and fund liabilities (35.9 ) — — (35.9 ) Other accrued liabilities and gift card liability 122.7 — — 122.7 Other long-term assets and liabilities (22.5 ) — — (22.5 ) Net cash provided by operating activities 259.3 — — 259.3 Cash flows from investing activities: Payments for property and equipment (30.9 ) — — (30.9 ) Proceeds (payments) from disposal of assets, restaurant closures and refranchisings (7.8 ) — — (7.8 ) Net payment for purchase of Tim Hortons, net of cash acquired (7,374.7 ) — — (7,374.7 ) Return of investment on direct financing leases 15.5 — — 15.5 Settlement/sale of derivatives, net (388.9 ) — — (388.9 ) Other investing activities, net (4.0 ) — — (4.0 ) Net cash provided by (used for) investing activities (7,790.8 ) — — (7,790.8 ) Cash flows from financing activities: Proceeds from issuance of long-term debt 8,932.5 — — 8,932.5 Proceeds from issuance of preferred units, net — 2,998.2 — 2,998.2 Repayments of long-term debt and capital leases (3,102.0 ) — — (3,102.0 ) Payment of financing costs (158.0 ) — — (158.0 ) Dividends on common stock (105.6 ) — — (105.6 ) Capital contribution from RBI Inc. 0.5 — — 0.5 Distributions from subsidiaries 2,998.2 (2,998.2 ) — — Net cash provided by (used for) financing activities 8,565.6 — — 8,565.6 Effect of exchange rates on cash and cash equivalents (17.8 ) — — (17.8 ) Increase (decrease) in cash and cash equivalents 1,016.3 — — 1,016.3 Cash and cash equivalents at beginning of period 786.9 — — 786.9 Cash and cash equivalents at end of period $ 1,803.2 $ — $ — $ 1,803.2

Description of Business and O48

Description of Business and Organization - Additional Information (Detail)	Dec. 31, 2016Country
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of countries in which company and franchise restaurants operated	100
Percentage of franchised Tim Hortons and Burger King restaurants	100.00%

Description of Business and O49

Description of Business and Organization - Restaurant Count for Geographic Areas (Detail) - Restaurants	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
System Wide Restaurants [Member]
Franchisor Disclosure [Line Items]
Total system-wide restaurants	20,351	19,416	18,630
Tim Hortons [Member]
Franchisor Disclosure [Line Items]
Total system-wide restaurants	4,613	4,413	4,258
Burger King [Member]
Franchisor Disclosure [Line Items]
Total system-wide restaurants	15,738	15,003	14,372

Description of Business and O50

Description of Business and Organization - Schedule of unaudited Consolidated Proforma Acquisitions (Detail) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2014USD ($)$ / shares
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Total Revenues	$ 4,221.6
Net income	301.7
Net income attributable to noncontrolling interests	20.7
Net income attributable to Restaurant Brands International Inc.	281
Preferred shares dividends	270
Net income attributable to common shareholders	$ 11
Earnings per common share - basic and diluted | $ / shares	$ 0.06

Significant Accounting Polici51

Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)Restaurants	Dec. 31, 2015USD ($)Restaurants	Dec. 31, 2014USD ($)	Dec. 11, 2014
Summary Of Accounting Policies [Line Items]
Investment in other affiliates	50.00%			100.00%
Maturity period of cash and cash equivalents	Three months or less
Other debt recognized	$ 85,400,000	$ 88,500,000
Goodwill and Brand impairment	0	0
Fair value of variable rate term debt and bonds	8,770,000,000	8,670,000,000
Carrying amount, net of original issue discount	8,590,000,000	8,590,000,000
Advertising expense, net of franchisee contributions	5,500,000	13,700,000	$ 2,400,000
Construction Loans [Member]
Summary Of Accounting Policies [Line Items]
Other debt recognized	$ 83,200,000	$ 85,200,000
Buildings and Improvements [Member]
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets	40 years
Restaurant Equipment Member [Member]
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets	18 years
Furniture, Fixtures, and Other [Member]
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets	10 years
Manufacturing Equipment [Member]
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets	30 years
Capital leases [Member]
Summary Of Accounting Policies [Line Items]
Estimated useful life of assets	40 years
Restaurant VIEs [Member]
Summary Of Accounting Policies [Line Items]
Number of consolidated restaurants | Restaurants	96	141
Predecessor [Member]
Summary Of Accounting Policies [Line Items]
Goodwill and Brand impairment			$ 0

Earning Per Unit_Share - Additi

Earning Per Unit/Share - Additional information (Detail) - shares shares in Millions	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 11, 2014	Dec. 31, 2014	Dec. 31, 2016
Earnings Per Share Disclosure [Line Items]
BKW reorganization into Partnership, Shares		352
Equity method investment, ownership percentage		100.00%		50.00%
Class A Common Units [Member]
Earnings Per Share Disclosure [Line Items]
Net income (loss) allocation percentage	43.30%
BKW reorganization into Partnership, Shares		265	87
Partnerships Exchangeable Units [Member]
Earnings Per Share Disclosure [Line Items]
Net income (loss) allocation percentage	56.70%
BKW reorganization into Partnership, Shares	265	87	265
Burger King Worldwide, Inc.[Member]
Earnings Per Share Disclosure [Line Items]
Equity method investment, ownership percentage				100.00%
Burger King Worldwide, Inc.[Member] | Class A Common Units [Member]
Earnings Per Share Disclosure [Line Items]
BKW reorganization into Partnership, Shares		87
Burger King Worldwide, Inc.[Member] | Class A Common Units [Member]
Earnings Per Share Disclosure [Line Items]
BKW reorganization into Partnership, Shares			87
Tim Hortons [Member] | Class A Common Units [Member]
Earnings Per Share Disclosure [Line Items]
BKW reorganization into Partnership, Shares	115

Earnings Per Unit_Share - Basic

Earnings Per Unit/Share - Basic and Diluted Earnings Per Unit/Share (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders										$ 682.4	$ 237.1	$ (829.3)
Total weighted average basic and diluted units outstanding										429.8	465.5	467
Earnings (loss) per unit / share - basic and diluted:
Earnings (loss) per unit / share - basic and diluted												$ (0.20)
Issued Common Shares [Member]
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders												$ (69.6)
Total weighted average basic and diluted units outstanding	[1]											351.9
Earnings (loss) per unit / share - basic and diluted:
Earnings (loss) per unit / share - basic and diluted												$ (0.20)
Class A Common Units [Member]
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders										$ 345.6	$ 103.9	$ (329)
Total weighted average basic and diluted units outstanding										202	202	202
Earnings (loss) per unit / share - basic and diluted:
Earnings (loss) per unit / share - basic and diluted		$ 0.58	$ 0.43	$ 0.45	$ 0.25	$ 0.25	$ 0.25	$ 0.05	$ (0.04)	$ 1.71	$ 0.51	$ (1.63)
Partnerships Exchangeable Units [Member]
Schedule Of Computation Of Basic And Diluted Earnings Per Common Share [Line Items]
Net income (loss) attributable to common unitholders/shareholders										$ 336.8	$ 133.2	$ (430.7)
Total weighted average basic and diluted units outstanding										227.8	263.5	265
Earnings (loss) per unit / share - basic and diluted:
Earnings (loss) per unit / share - basic and diluted										$ 1.48	$ 0.51	$ (1.63)
[1]	There is no effect of other dilutive securities for the year ended December 31, 2014 because a net loss was reported during this period causing any potentially dilutive securities to be anti-dilutive. Therefore, 21.3 million shares of potentially dilutive securities were excluded in the calculation of diluted earnings (loss) per share since their impact would have been anti-dilutive.

Earnings Per Unit_Share - Bas54

Earnings Per Unit/Share - Basic and Diluted Earnings Per Unit/Share (Parenthetical) (Detail) shares in Millions	12 Months Ended
	Dec. 31, 2014shares
Earnings Per Share [Abstract]
Anti-dilutive stock options outstanding	21.3

Property and Equipment, Net - S

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,529.2	$ 2,489.9
Accumulated depreciation and amortization	(474.5)	(339.3)
Property and equipment, net	2,054.7	2,150.6
Land [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	957.2	969.6
Buildings and Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,089.4	1,055.6
Restaurant Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	109.3	118.8
Furniture, Fixtures, and Other [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	147.8	120.3
Capital leases [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	210.3	180.3
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 15.2	$ 45.3

Property and Equipment, Net - A

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property Plant And Equipment Capitalized Interest Costs [Abstract]
Depreciation and amortization expense on property and equipment	$ 144.1	$ 154.9	$ 51.2
Assets leased under capital leases, net	166.6	152.8
Accumulated depreciation	$ 43.7	$ 27.5

Intangible Assets, Net and Go57

Intangible Assets, Net and Goodwill - Schedule of Intangible Assets, Net and Goodwill (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	$ 1,091.1	$ 1,089.5
Goodwill	4,675.1	4,574.4
Identifiable assets, accumulated amortization	(282.1)	(214.3)
Identifiable assets, Net	809	875.2
Indefinite lived intangible assets, Net	8,419	8,272.6
Intangible assets, net	$ 9,228	9,147.8
Weighted Average Life	16 years 9 months 18 days
Tim Hortons [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Goodwill	$ 4,087.8	3,988.1
Tim Hortons [Member] | Trade Names [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	6,341.6	6,175.4
Burger King [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Goodwill	587.3	586.3
Burger King [Member] | Trade Names [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Indefinite lived intangible assets, Net	2,077.4	2,097.2
Franchise Agreements [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	655.1	653
Identifiable assets, accumulated amortization	(132.4)	(106.8)
Identifiable assets, Net	$ 522.7	546.2
Weighted Average Life	20 years 6 months
Favorable Leases [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Weighted Average Life	9 years 10 months 24 days
Favorable Lease [Member]
Finite And Indefinite Lived Intangible Assets [Line Items]
Identifiable assets, Gross	$ 436	436.5
Identifiable assets, accumulated amortization	(149.7)	(107.5)
Identifiable assets, Net	$ 286.3	$ 329

Intangible Assets, Net and Go58

Intangible Assets, Net and Goodwill - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense on intangible assets	$ 71.9	$ 78.3	$ 35.9

Intangible Assets, Net and Go59

Intangible Assets, Net and Goodwill - Schedule of the Estimated Future Amortization Expenses on Intangible Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2,017	$ 67.8
2,018	64.5
2,019	60.9
2,020	55.9
2,021	51.1
Thereafter	508.8
Total	$ 809	$ 875.2

Equity Method Investments - Add

Equity Method Investments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 11, 2014
Schedule of Equity Method Investments [Line Items]
Equity method investments	$ 151.1	$ 139
Joint-venture interest	50.00%			100.00%
Contingent rent expense	$ 70.6	73.1	$ 8
Noncash dilution gain on the issuance of capital stock	11.6	10.9	$ 5.8
Carrols Restaurant Group, Inc. [Member]
Schedule of Equity Method Investments [Line Items]
Quoted market price	$ 143.6
TIMWEN Partnership [Member]
Schedule of Equity Method Investments [Line Items]
Joint-venture interest	50.00%
Cash distributions	$ 11.3	12.7
Contingent rent expense	19.6	20.8
Equity Method Investee [Member]
Schedule of Equity Method Investments [Line Items]
Accounts receivable from equity method investments	$ 25.7	$ 23.9

Equity Method Investments - Sum

Equity Method Investments - Summary of Equity Method Investment (Detail)	Dec. 31, 2016	Dec. 11, 2014
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	50.00%	100.00%
TIMWEN Partnership [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	50.00%
TIMWEN Partnership [Member] | Canada [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	50.00%
Carrols Restaurant Group, Inc. [Member] | United States [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	20.81%
Pangaea Foods (China) Holdings, Ltd. [Member] | China [Member]
Schedule of Equity Method Investments [Line Items]
Equity method investment ownership percentage	27.50%

Equity Method Investments - S62

Equity Method Investments - Summary of Franchise and Property Revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues from affiliates:
Franchise royalties	$ 993.5	$ 936.5	$ 701.1
Property revenues	752.7	760.2	242.7
Franchise fees and other revenue	194.9	186.5	87.6
Total	1,941.1	1,883.2	1,031.4
Affiliates [Member]
Revenues from affiliates:
Franchise royalties	131.7	93.2	88.5
Property revenues	27.8	27.7	29.2
Franchise fees and other revenue	19.6	13.1	11.3
Total	$ 179.1	$ 134	$ 129

Other Accrued Liabilities and63

Other Accrued Liabilities and Other Liabilities - Schedule of Other Accrued Liabilities (Current) and Other Liabilities (Non-Current), Net (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Current:
Dividend payable	$ 146.1	$ 128.3
Interest payable	63.3	63.1
Accrued compensation and benefits	60.5	61.6
Taxes payable - current	43.3	46.9
Deferred income - current	54.7	33.5
Closed property reserve	11	14
Other	90.4	90.9
Other accrued liabilities	469.3	438.3
Non-current:
Unfavorable leases	275.8	322
Taxes payable - noncurrent	252.2	236.7
Accrued pension	82.9	80.2
Derivatives liabilities - noncurrent	55.1	47.3
Lease liability - noncurrent	27.2	29.5
Deferred income - noncurrent	27.1	23.7
Other	64.6	56.5
Other liabilities, net	$ 784.9	$ 795.9

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Detail) - USD ($) $ in Millions		Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Term Loan Facility		$ 5,046.1	$ 5,097.7
Other		85.4	88.5
Less: unamortized deferred financing costs and deferred issuance discount		(187.1)	(224.3)
Total debt, net		8,485	8,501.3
Less: current maturities of debt		(74.8)	(39)
Total long-term debt, net of current portion		8,410.2	8,462.3
2015 Senior Notes [Member]
Debt Instrument [Line Items]
Senior Notes		1,250	1,250
2014 Senior Notes [Member]
Debt Instrument [Line Items]
Senior Notes		2,250	2,250
Tim Hortons Notes [Member]
Debt Instrument [Line Items]
Tim Hortons Notes	[1]	$ 40.6	$ 39.4
[1]	Tim Hortons Notes comprise three series of senior unsecured notes: (i) C$48.0 million of series 1 notes, due June 1, 2017 bearing interest at 4.20%, (ii) C$2.6 million of series 2 notes, due December 1, 2023, bearing interest at 4.52%, and (iii) C$3.9 million of series 3 notes, due April 1, 2019, bearing interest at 2.85%. No principal payments are due until maturity.

Long-Term Debt - Summary of L65

Long-Term Debt - Summary of Long-Term Debt (Parenthetical) (Detail) - Senior Notes [Member]	12 Months Ended
	Dec. 31, 2016CAD
Debt Instrument [Line Items]
Aggregate principal amount of debt issued	CAD 0
Series 1 Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount of debt issued	CAD 48,000,000
Maturity Dates	Jun. 1, 2017
Senior convertible note, stated interest rate	4.20%
Series 2 Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount of debt issued	CAD 2,600,000
Maturity Dates	Dec. 1, 2023
Senior convertible note, stated interest rate	4.52%
Series 3 Notes [Member]
Debt Instrument [Line Items]
Aggregate principal amount of debt issued	CAD 3,900,000
Maturity Dates	Apr. 1, 2019
Senior convertible note, stated interest rate	2.85%

Long- Term Debt - Credit Facili

Long- Term Debt - Credit Facilities - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)
Line of Credit Facility [Line Items]
Interest rates	3.75%
Debt instrument floor rate	2.00%
Eurocurrency Rate Loans [Member]
Line of Credit Facility [Line Items]
Fluctuating interest rate points	1.00%
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Fluctuating interest rates	2.00%
Letter of credit sublimit as part of revolving credit facility	$ 125,000,000
Amount outstanding at the credit facility	1,500,000
Twenty Fifteen Amended Credit Agreement [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Amount outstanding at the credit facility	0
Amount withdrawn from revolving credit facility	1,500,000
Remaining borrowing capacity	498,500,000
Senior Notes [Member]
Line of Credit Facility [Line Items]
Senior secured revolving credit facility	$ 500,000,000
Senior Notes [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Maturity Dates	Dec. 12, 2019
Term Loan [Member]
Line of Credit Facility [Line Items]
Maturity Dates	Dec. 12, 2021
Interest rate	1.75%
Margin percentage for fluctuating interest rate	2.75%
Fluctuating interest rate under credit agreement option	The interest rate applicable to the Credit Facilities is, at our option, either (i) a base rate plus an applicable margin equal to 1.75% in respect of the Term Loan Facility and 2.00% in respect of the Revolving Credit Facility, or (ii) a Eurocurrency rate plus an applicable margin equal to 2.75% in respect of the Term Loan Facility and ranging from 2.50% to 3.00%, depending on our leverage ratio, in respect of the Revolving Credit Facility. Borrowings are subject to a floor of 2.00% in the case of the base rate and a floor of 1.00% in the case of Eurocurrency rate. Amounts drawn under each letter of credit that is issued and outstanding under this facility bear interest at LIBOR plus a margin ranging from 2.50% to 3.00%, depending on our leverage ratio. The unused portion of the Revolving Credit Facility is subject to a commitment fee ranging from 0.375% to 0.50%, depending on our leverage ratio, and our current rate is 0.375%. Funds available under the Revolving Credit Facility may be used to repay other debt, finance debt or share repurchases, to fund acquisitions or capital expenditures and for other general corporate purposes. We have a $125.0 million letter of credit sublimit as part of the Revolving Credit Facility, which reduces our borrowing availability thereunder by the cumulative amount of outstanding letters of credit. We are also required to pay (i) letters of credit fees on the aggregate face amounts of outstanding letters of credit plus a fronting fee to the issuing bank and (ii) administration fees. As of December 31, 2016, the interest rate on our Term Loan Facility was 3.75%.
Percentage of amortization of principal amount of Term Loan Facility	0.25%
Term Loan [Member] | Senior Notes [Member]
Line of Credit Facility [Line Items]
Maturity Dates	Dec. 12, 2021
Minimum [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Margin percentage for fluctuating interest rate alternative	2.50%
Revolving credit facility interest rate	2.50%
Revolving credit facility interest rate on unused portion	0.375%
Maximum [Member] | Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Margin percentage for fluctuating interest rate alternative	3.00%
Revolving credit facility interest rate	3.00%
Revolving credit facility interest rate on unused portion	0.50%

Long- Term Debt - Senior Notes

Long- Term Debt - Senior Notes - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016USD ($)
2015 Senior Notes [Member]
Debt Instrument [Line Items]
Issuance of senior notes	$ 1,250,000,000
Interest rate on senior notes	4.625%
Senior secured notes, maturity date	Jan. 15, 2022
Aggregate principal amount of debt issued	$ 0
2014 Term Loan Facility [Member]
Debt Instrument [Line Items]
Issuance of senior notes	$ 2,250,000,000
Interest rate on senior notes	6.00%
Senior secured notes, maturity date	Apr. 1, 2022
Aggregate principal amount of debt issued	$ 0

Long-Term Debt - Restrictions a

Long-Term Debt - Restrictions and Covenants - Additional Information (Detail) - Amended Credit Agreement Two Thousand And Eleven [Member] $ in Millions	Dec. 31, 2016USD ($)
Line of Credit Facility [Line Items]
Excess amount of letter of credit	$ 50
Swingline loans outstanding percentage	30.00%
First lien senior secured leverage ratio limit	6.50

Long-Term Debt - Debt Issuance

Long-Term Debt - Debt Issuance Costs - Additional Information (Detail) - USD ($)	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Equity Method Investments And Cost Method Investments [Abstract]
Deferred financing costs, Gross	$ 0	$ 80,300,000	$ 160,200,000

Long-Term Debt - Loss on Early

Long-Term Debt - Loss on Early Extinguishment of Debt - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Extinguishment of debt	$ (40)	$ (155.4)

Long-Term Debt - Summary of Agg

Long-Term Debt - Summary of Aggregate Maturities of Long-Term Debt (Detail) $ in Millions	Dec. 31, 2016USD ($)
Debt Disclosure [Abstract]
2,017	$ 74.8
2,018	56.8
2,019	60.1
2,020	57.6
2,021	4,863.8
Thereafter	3,559
Total	$ 8,672.1

Long-Term Debt - Schedule of In

Long-Term Debt - Schedule of Interest Expense, Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Debt Disclosure [Abstract]
Debt	$ 412.2	$ 426.8	$ 266
Capital lease obligations	19.9	20.8	5.7
Amortization of deferred financing costs and debt issuance discount	38.9	34.9	11.7
Interest income	(4.1)	(4.2)	(3.7)
Interest expense, net	$ 466.9	$ 478.3	$ 279.7

Leases - Additional Information

Leases - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016RestaurantsLease
Leases [Abstract]
Restaurant properties to franchisees leased or subleased | Lease	5,224
Non restaurant properties to third parties under capital and operating leases	160
Minimum lease term for assets given on lease	10 years
Maximum lease term for assets given on lease	20 years
Number of restaurant buildings taken on lease	718
Minimum lease term for assets taken on lease	10 years
Maximum lease term for assets taken on lease	30 years

Leases - Summary of Assets Leas

Leases - Summary of Assets Lease, Property and Equipment, Net (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	$ 2,021.5	$ 1,979.7
Accumulated depreciation and amortization	(312.5)	(228)
Property and equipment leased, net	1,709	1,751.7
Land [Member]
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	893.9	888.7
Buildings and Improvements [Member]
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	1,112.9	1,066.3
Restaurant Equipment [Member]
Property Subject to or Available for Operating Lease [Line Items]
Total lease, property and equipment	$ 14.7	$ 24.7

Leases - Summary of Net Investm

Leases - Summary of Net Investment, Direct Financing Leases (Detail) - USD ($)		Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Future minimum lease receipts		$ 96,300,000	$ 126,600,000
Future rents to be received, Contingent rents	[1]	51,200,000	63,700,000
Estimated unguaranteed residual value		18,900,000	20,700,000
Unearned income		(56,500,000)	(75,700,000)
Allowance on direct financing leases		(200,000)	(300,000)
Net investment, direct financing leases		109,700,000	135,000,000
Net investment, direct financing leases		109,700,000	135,000,000
Current portion included within accounts receivables		(17,800,000)	(17,800,000)
Net investment in property leased to franchisees		$ 91,900,000	$ 117,200,000
[1]	Amounts represent estimated contingent rents recorded in connection with the acquisition method of accounting.

Leases - Summary of Property Re

Leases - Summary of Property Revenue (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Lease Disclosure [Line Items]
Amortization of favorable and unfavorable income lease contracts, net	$ 9.2	$ 10.1	$ 3.5
Total rental income	752.7	760.2	242.7
Franchise and Property Revenue [Member]
Lease Disclosure [Line Items]
Minimum	452.8	453.9	182.1
Contingent	282.5	281.7	38.1
Amortization of favorable and unfavorable income lease contracts, net	8.5	11	7.2
Total rental income	743.8	746.6	227.4
Earned income on direct financing leases	8.9	13.6	15.3
Total property revenues	$ 752.7	$ 760.2	$ 242.7

Leases - Summary of Rent Expens

Leases - Summary of Rent Expense Associated with Lease Commitments (Detail) - USD ($)		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Leases [Abstract]
Rental expense, Minimum		$ 193,500,000	$ 199,500,000	$ 109,100,000
Rental expense, Contingent		70,600,000	73,100,000	8,000,000
Amortization of favorable and unfavorable payable lease contracts, net		9,200,000	10,100,000	3,500,000
Total rental expense	[1]	$ 273,300,000	$ 282,700,000	$ 120,600,000
[1]	Amounts include rental expense related to properties subleased to franchisees of $253.9 million for 2016, $267.0 million for 2015, and $103.3 million for 2014.

Leases - Summary of Rent Expe78

Leases - Summary of Rent Expense Associated with Lease Commitments (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Leases [Abstract]
Rental expense from properties subleased to franchisees	$ 253.9	$ 267	$ 103.3

Leases - Summary of Future Mini

Leases - Summary of Future Minimum Lease Receipts and Commitments (Detail) - USD ($) $ in Millions		Dec. 31, 2016	Dec. 31, 2015
Leases [Abstract]
Future minimum lease receipts, direct financing leases, 2017		$ 19.5
Future minimum lease receipts, direct financing leases, 2018		18.2
Future minimum lease receipts, direct financing leases, 2019		14.9
Future minimum lease receipts, direct financing leases, 2020		10
Future minimum lease receipts, direct financing leases, 2021		7.1
Future minimum lease receipts, direct financing leases, thereafter		26.6
Future minimum lease receipts, direct financing leases, total		96.3	$ 126.6
Future minimum lease receipts, Operating leases, 2017		339.3
Future minimum lease receipts, Operating leases, 2018		312.9
Future minimum lease receipts, Operating leases, 2019		284.8
Future minimum lease receipts, Operating leases, 2020		254.4
Future minimum lease receipts, Operating leases, 2021		227.5
Future minimum lease receipts, Operating leases, thereafter		1,357.9
Future minimum lease receipts, Operating leases, total		2,776.8
Future minimum lease commitments, capital leases, 2017		33.7
Future minimum lease commitments, capital leases, 2018		32.1
Future minimum lease commitments, capital leases, 2019		30.2
Future minimum lease commitments, capital leases, 2020		28.1
Future minimum lease commitments, capital leases, 2021		26.9
Future minimum lease commitments, capital leases, thereafter		204.3
Future minimum lease commitments, capital leases, Total		355.3
Less amount representing interest		(117.8)
Present value of minimum capital lease payments		237.5
Present value of minimum capital lease payments		237.5
Current portion of capital lease obligation		(19.1)
Long-term portion of capital lease obligation		218.4	$ 203.4
Future minimum lease commitments, operating leases, 2017	[1]	164.2
Future minimum lease commitments, operating leases, 2018	[1]	152.1
Future minimum lease commitments, operating leases, 2019	[1]	136.9
Future minimum lease commitments, operating leases, 2020	[1]	124.6
Future minimum lease commitments, operating leases, 2021	[1]	110.5
Future minimum lease commitments, operating leases, thereafter	[1]	762.7
Future minimum lease commitments, operating leases, total	[1]	$ 1,451
[1]	Minimum lease payments have not been reduced by minimum sublease rentals of $1,772.5 million due in the future under non-cancelable subleases.

Leases - Summary of Future Mi80

Leases - Summary of Future Minimum Lease Receipts and Commitments (Parenthetical) (Detail) $ in Millions	Dec. 31, 2016USD ($)
Leases [Abstract]
Minimum sublease rentals under non-cancelable subleases	$ 1,772.5

Income Taxes - Income Before In

Income Taxes - Income Before Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Canadian	$ 1,050.1	$ 546.9	$ (261.7)
Foreign	149.7	127	7.7
Income (loss) before income taxes	$ 1,199.8	$ 673.9	$ (254)

Income Taxes - Income Tax Expen

Income Taxes - Income Tax Expense (Benefit) Attributable to Income from Continuing Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Current Income Tax Expense (Benefit)	$ 163.8	$ 194.5	$ 76.8
Deferred:
Deferred Income Tax Expense (Benefit)	80.1	(32.3)	(61.9)
Income tax expense	243.9	162.2	14.9
Canada [Member]
Current:
Canadian	78.6	107.2	25.5
Deferred:
Canadian	49	(48.1)	(29.8)
United States [Member]
Current:
U.S. Federal	45.4	46.1	16.1
U.S. state, net of federal income tax benefit	1.5	4.1	(0.3)
Deferred:
U.S. Federal	37	21	(28.4)
U.S. state, net of federal income tax benefit	(6.9)	(7.5)	(4.1)
Other Foreign [Member]
Current:
Canadian	38.3	37.1	35.5
Deferred:
Canadian	$ 1	$ 2.3	$ 0.4

Income Taxes - Schedule of US F

Income Taxes - Schedule of US Federal Tax Statutory Rate Reconciles to Effective Income Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Statutory rate	26.50%	26.50%	26.50%
Costs and taxes related to foreign operations	9.60%	16.70%	(9.80%)
Foreign exchange gain (loss)	0.10%	(1.90%)	(2.20%)
Foreign tax rate differential	(1.00%)	(5.40%)	29.80%
Tax effect of Transactions		0.70%	(41.70%)
Change in valuation allowance	0.20%	4.70%	(3.00%)
Change in accrual for tax uncertainties	1.00%	0.70%	(0.30%)
Deductible FTC			3.70%
Capital gain (loss) rate differential			(8.60%)
Intercompany financing	(16.00%)	(20.20%)
Other	(0.10%)	2.30%	(0.30%)
Effective income tax rate	20.30%	24.10%	(5.90%)

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax [Line Items]
Effective income tax rate		20.30%	24.10%	(5.90%)
Projected utilization of deferred tax assets		$ 8.3
Undistributed earnings		102.9
Unrecognized tax benefits		240.6	$ 238.6	$ 41.6	$ 27.7
Reduction in unrecognized tax benefits		0.6	0.4	0.8
Total amount of accrued interest and penalties		27.3	16.1
Potential interest and penalties associated with uncertain tax positions		$ 11.2	$ 3.3	$ 0.5
Scenario, Forecast
Income Tax [Line Items]
Reduction in unrecognized tax benefits	$ 1.1
Minimum [Member]
Income Tax [Line Items]
Income tax returns period subject to examination		3 years
Maximum [Member]
Income Tax [Line Items]
Income tax returns period subject to examination		5 years

Income Taxes - Schedule of Inco

Income Taxes - Schedule of Income Tax Expense Benefit Allocated to Continuing Operations and Amounts Separately Allocated to Other Items (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Income tax expense from continuing operations	$ 243.9	$ 162.2	$ 14.9
Cash flow hedge in accumulated other comprehensive income (loss)	(1.6)	(21.5)	(60.3)
Net investment hedge in accumulated other comprehensive income (loss)	12.3	111.7	20.9
Pension liability in accumulated other comprehensive income (loss)	(1.6)	(7)	(13.4)
Stock option tax benefit in Partner's capital	(8.6)	(0.5)
Total	$ 244.4	$ 244.9	$ (37.9)

Income Taxes - Schedule of Defe

Income Taxes - Schedule of Deferred Income Tax Expense (Benefit) Attributable to Income from Continuing Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Deferred income tax (benefit) expense	$ 77.6	$ (51.9)	$ (71.9)
Change in valuation allowance	2.1	31.8	6.7
Change in effective U.S. state income tax rate	(2.9)	(7.2)	3
Change in effective foreign income tax rate	3.3	(5)	0.3
Deferred Income Tax Expense (Benefit)	$ 80.1	$ (32.3)	$ (61.9)

Income Taxes - Schedule of the

Income Taxes - Schedule of the Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Deferred tax assets:
Accounts and notes receivable	$ 6.7	$ 7.3
Accrued employee benefits	67.9	66.1
Unfavorable leases	153.8	162
Liabilities not currently deductible for tax	42.4	45.1
Tax loss and credit carryforwards	231.3	287.3
Other	17.2	1.2
Total gross deferred tax assets	519.3	569
Valuation allowance	(132.9)	(124.6)	$ (68.8)	$ (97.7)
Net deferred tax assets	386.4	444.4
Less deferred tax liabilities:
Property and equipment, principally due to differences in depreciation	64.8	46
Intangible assets	1,723.8	1,633.9
Leases	150.9	161.2
Statutory impairment	23.5	24.3
Derivatives	25.4	90.2
Outside basis difference	102.9	98.9
Total gross deferred tax liabilities	2,091.3	2,054.5
Net deferred tax liability	$ 1,704.9	$ 1,610.1

Income Taxes - Summary of Chang

Income Taxes - Summary of Changes in Valuation Allowance (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Valuation Allowance, Beginning balance	$ 124.6	$ 68.8	$ 97.7
Additions due to Tim Hortons acquisition			19.5
Change in estimates recorded to deferred income tax expense	2.1	31.8	6.7
Expiration of foreign tax credits and capital losses		(3.2)	(11.3)
Changes from foreign currency exchange rates	(0.7)	(8.2)	(2.1)
True-ups from changes in losses and credits	6.9	35.4	(41.7)
Valuation Allowance, Ending balance	$ 132.9	$ 124.6	$ 68.8

Income Taxes - Summary of Amoun

Income Taxes - Summary of Amount and Expiration Dates of Operating Loss and Tax Credit Carry-forwards (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016USD ($)
Operating Loss And Tax Credit Carryforwards [Line Items]
Other	$ 1.5
Total	$ 1,237.1
Expiration Date, beginning year	2,023
Expiration Date, ending year	2,036
Canada Net Operating Loss Carryforwards [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 120.7
Expiration Date, beginning year	2,032
Expiration Date, ending year	2,036
Canada [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 473.1
Expiration Date	Indefinite
U S Federal [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 367.4
Expiration Date, beginning year	2,017
Expiration Date, ending year	2,035
State Net Operating Loss Carryforwards [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 58.2
Expiration Date	2,018
United States [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 61
Expiration Date, beginning year	2,020
Expiration Date, ending year	2,026
U.S. Foreign Tax Credits [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
U.S. foreign tax credits	$ 122.6
Expiration Date	Indefinite
Foreign Tax Authority [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 0.3
Expiration Date, beginning year	2,023
Expiration Date, ending year	2,026
Non-U.S. Net Operating Loss Carryforwards [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 29.1
Expiration Date	Indefinite
Other Foreign [Member]
Operating Loss And Tax Credit Carryforwards [Line Items]
Amount	$ 3.2
Expiration Date	Indefinite

Income Taxes - A Reconciliation

Income Taxes - A Reconciliation of Beginning and Ending Amounts of Unrecognized Tax Benefits (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Beginning balance	$ 238.6	$ 41.6	$ 27.7
Additions on tax position related to the current year	2	0.8	2.7
Additions for tax positions of prior years	6.2	4.3	2.5
Additions for tax positions taken in conjunction with Transactions		202.5	13.4
Reductions for tax positions of prior year	(1)	(2.8)	(3.6)
Reductions for settlement	(4.6)	(7.4)	(0.3)
Reductions due to statute expiration	(0.6)	(0.4)	(0.8)
Ending balance	$ 240.6	$ 238.6	$ 41.6

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail)	1 Months Ended	12 Months Ended
	Nov. 30, 2014USD ($)	Dec. 31, 2016USD ($)Contract	Dec. 31, 2015USD ($)Interest_Rate_Swaps	Dec. 31, 2014USD ($)	Dec. 31, 2016CAD	Dec. 31, 2016EUR (€)
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount				$ 9,230,000,000
Net cash provided by (used for) investing activities		$ 26,900,000	$ (61,500,000)	(7,790,800,000)
Number of forward starting interest rate swaps | Contract		3
Settlement of derivatives		$ (11,000,000)	(14,200,000)	388,900,000
Foreign currency derivatives, premium				59,900,000
Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount		167,900,000
Interest Expense, Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount of pre-tax losses in AOCI expect to be reclassified into interest expense		$ 12,500,000
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Amount on 2014 term loan facility for interest payments			2,500,000,000
Cross-currency rate swaps, maturity date	Mar. 31, 2021	Mar. 31, 2021
Foreign currency forward contract notional amount	$ 6,750,000,000	$ 2,500,000,000	$ 6,690,400,000	2,300,000,000
Number of sequential interest rate swap | Interest_Rate_Swaps			6
Derivative, type of interest rate paid on swap		Fixed
Settlement of derivative notional amount			$ 42,700,000
Mandatory prepayment			42,700,000
Net cash provided by (used for) investing activities		$ 36,200,000
Interest Rate Swaps [Member] | Interest Expense, Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Net unrealized loss remaining in AOCI		$ 84,600,000
Interest Rate Swaps [Member] | Designated as Hedging Instrument [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			5,690,400,000
Interest Rate Swaps [Member] | Derivatives Not Designated as Hedging Instruments [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			1,000,000,000
Foreign Exchange Option [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency derivatives, premium				$ 59,900,000
Cross Currency Interest Rate Contract [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount			315,000,000
Foreign currency forward contract - net unrealized gains			31,800,000
Settlement of derivatives			$ 52,100,000
Cross Currency Interest Rate Contract [Member] | Minimum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps		3.948%
Cross Currency Interest Rate Contract [Member] | Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps		6.525%
Cross Currency Interest Rate Contract [Member] | Fixed Income Interest Rate [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount		$ 1,200,000,000				€ 1,107,800,000
Cross Currency Interest Rate Contract [Member] | Canadian Dollar [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Foreign currency forward contract notional amount | CAD					CAD 5,641,700,000
Cross Currency Interest Rate Contract [Member] | Canadian Dollar [Member] | Minimum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps		4.802%
Cross Currency Interest Rate Contract [Member] | Canadian Dollar [Member] | Maximum [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Outstanding cross currency rate swaps		7.002%
Cross Currency Interest Rate Contract [Member] | United States Dollar [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Cross-currency rate swaps, maturity date		Mar. 31, 2021
Foreign currency forward contract notional amount		$ 5,000,000,000

Derivative Instruments - Quanti

Derivative Instruments - Quantitative Disclosures of Derivative Instruments Including Estimated Fair Values (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Reclassified from AOCI into Earnings	$ (21.3)	$ (53.6)	$ (297.5)
Gain (Loss) Recognized in Other operating expenses (income), net		(37.3)	(290.9)
Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other operating expenses (income), net, Ineffectiveness of cash flow hedges		(1.6)
Derivatives Not Designated as Hedging Instruments [Member] | Interest Rate Caps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)			(1)
Derivatives Not Designated as Hedging Instruments [Member] | Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other operating expenses (income), net		(12.4)	55.4
Derivatives Not Designated as Hedging Instruments [Member] | Cross-Currency Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other operating expenses (income), net		4.3	(358.7)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Caps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)			(1.9)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Caps [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Interest Expense, Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Reclassified from AOCI into Earnings	(21.3)	(12)	(6.6)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)	(22.7)	(128.2)	(155.5)
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate Swaps [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Other Operating Expenses (Income), Net [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Reclassified from AOCI into Earnings		(27.6)	13.4
Derivatives Designated as Cash Flow Hedges [Member] | Forward Currency Contracts [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)	(4.8)	18.2	1.1
Derivatives Designated as Cash Flow Hedges [Member] | Forward-Currency Contracts [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member] | Cost of Sales [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Reclassified from AOCI into Earnings		12.3
Derivatives Designated as Net Investment Hedges [Member] | Cross-Currency Rate Swaps [Member]
Derivative Instruments and Hedging Activities Disclosures [Line Items]
Gain (Loss) Recognized in Other Comprehensive Income (Loss)	$ (87)	$ 798.5	$ 66.3

Derivative Instruments - Summar

Derivative Instruments - Summary of Financial Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 720.7	$ 837.5
Total liabilities at fair value	56.2	47.2
Derivatives Designated as Cash Flow Hedges [Member] | Interest Rate [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	55.1	40.9
Derivatives Designated as Cash Flow Hedges [Member] | Foreign Currency [Member] | Accounts and Notes Receivable Net [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value		6.6
Derivatives Designated as Cash Flow Hedges [Member] | Foreign Currency [Member] | Other Accrued Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value	1.1
Derivatives Designated as Cash Flow Hedges [Member] | Foreign Currency [Member] | Prepaid and Other Current Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	2.8
Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Other Liabilities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total liabilities at fair value		6.3
Derivatives Designated as Net Investment Hedges [Member] | Foreign Currency [Member] | Derivative Assets [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total assets at fair value	$ 717.9	$ 830.9

Partnership Preferred Units - A

Partnership Preferred Units - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2014	Dec. 31, 2015
Class of Stock [Line Items]
Partnership preferred units, shares issued	68,530,939		68,530,939
Preferred shares voting agreement	Holders of the Preferred Shares have voting rights equal to one vote per each Preferred Share.
Preferred Shares redemption price per share	$ 48.109657
Additional preferred dividend recognized		$ 546.4
Make Whole [Member]
Class of Stock [Line Items]
Make whole dividend payable	75 days
Outstanding preferred shares	100.00%
Preferred Share [Member]
Class of Stock [Line Items]
Partnership preferred units, shares issued	68,530,939
Preferred stock dividend rate percentage	9.00%
Preferred stock par value	$ 43.775848
Preference shares liquidation preference per share	$ 48.109657
Preferred shares voting agreement	(i) with respect to the Preferred Shares representing 10% of the total votes attached to all voting shares, the holder may vote such shares in any manner it wishes, and (ii) with respect to Preferred Shares representing in excess of 10% of the total votes attached to all voting shares, the holder will vote such shares in a manner proportionate to the manner in which the other holders of shares voted in respect of such matter.

Equity - Additional Information

Equity - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	11 Months Ended	12 Months Ended
	Dec. 31, 2014	Dec. 11, 2014	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Stockholders Equity [Line Items]
Equity method investment, ownership percentage		100.00%	50.00%
BKW reorganization into Partnership, Shares		352,000,000
Exchange of Partnership exchange units for RBI common shares				31,302,135
Repurchase of Partnership exchangeable units				$ 293.7
Burger King Worldwide, Inc.[Member]
Stockholders Equity [Line Items]
Equity method investment, ownership percentage			100.00%
Class A Common Units [Member]
Stockholders Equity [Line Items]
BKW reorganization into Partnership, Shares		265,000,000			87,000,000
Class A common units, units issued		202,000,000	202,006,067	202,006,067
Issuance of Class A Common units to RBI for acquisition of Tim Hortons, shares		106,600,000			106,600,000
Issuance of Class A Common units to RBI for issuance and exercise of Warrant, shares		8,400,000			8,400,000
Class A Common Units [Member] | Burger King Worldwide, Inc.[Member]
Stockholders Equity [Line Items]
BKW reorganization into Partnership, Shares		87,000,000
Partnerships Exchangeable Units [Member]
Stockholders Equity [Line Items]
BKW reorganization into Partnership, Shares	265,000,000	87,000,000			265,000,000
Exchange of Partnership exchange units for RBI common shares			6,744,244	23,152,132
Repurchase of partnership exchangeable units				8,150,003
Repurchase of Partnership exchangeable units				$ 293.7

Equity - Summary of Change in t

Equity - Summary of Change in the Components of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), Beginning balance	$ (1,467.8)	$ (248.5)	$ 54.6
Foreign currency translation adjustment	224.4	(1,830.8)	(219.1)
Net change in fair value of derivatives, net of tax	(119.6)	605.8	(53.3)
Amounts reclassified to earnings of cash flow hedges, net of tax	15.7	19.8	(4.1)
Pension and post-retirement benefit plans, net of tax	(6.5)	(13.8)	(23.8)
Amortization of prior service (credits) costs, net of tax	(1.8)	(1.8)	(1.8)
Amortization of actuarial (gains) losses, net of tax	0.2	1.5	(1)
Accumulated other comprehensive income (loss), Ending balance	(1,355.4)	(1,467.8)	(248.5)
Gains (Losses) on Cash Flow Hedges [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), Beginning balance	637	11.4	68.8
Net change in fair value of derivatives, net of tax	(119.6)	605.8	(53.3)
Amounts reclassified to earnings of cash flow hedges, net of tax	15.7	19.8	(4.1)
Accumulated other comprehensive income (loss), Ending balance	533.1	637	11.4
Defined Benefit Pension [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), Beginning balance	(24.7)	(10.6)	16
Pension and post-retirement benefit plans, net of tax	(6.5)	(13.8)	(23.8)
Amortization of prior service (credits) costs, net of tax	(1.8)	(1.8)	(1.8)
Amortization of actuarial (gains) losses, net of tax	0.2	1.5	(1)
Accumulated other comprehensive income (loss), Ending balance	(32.8)	(24.7)	(10.6)
Foreign Currency Translation Adjustments [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Accumulated other comprehensive income (loss), Beginning balance	(2,080.1)	(249.3)	(30.2)
Foreign currency translation adjustment	224.4	(1,830.8)	(219.1)
Accumulated other comprehensive income (loss), Ending balance	$ (1,855.7)	$ (2,080.1)	$ (249.3)

Equity - Reclassifications Out

Equity - Reclassifications Out of Accumulated Other Comprehensive Income (Loss) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate derivative contracts, Income tax (expense) benefit	$ 5.6	$ 7.5	$ (2.7)
Total reclassifications, Net of tax	(15.7)	(19.8)	4.1
Total reclassifications, Net of tax	(14.1)	(19.5)	6.9
Gains (Losses) on Cash Flow Hedges [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Forward-currency contracts, Cost of sales		12.3
Interest rate derivative contracts, Interest expense, net	(21.3)	(27.3)	6.8
Interest rate derivative contracts, Income tax (expense) benefit	5.6	7.5	(2.7)
Total reclassifications, Net of tax	(15.7)	(19.8)	4.1
Gains (Losses) on Cash Flow Hedges [Member] | Interest Expense, Net [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate derivative contracts, Interest expense, net	(21.3)	(12)	(6.6)
Gains (Losses) on Cash Flow Hedges [Member] | Other Operating Expenses (Income) , Net [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Interest rate derivative contracts, Interest expense, net		(27.6)	13.4
Defined Benefit Pension [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Amortization of prior service credits (costs), SG&A	2.9	2.9	2.9
Amortization of actuarial gains (losses), SG&A	(0.4)	(2.6)	1
Defined benefit pension plan expense before tax	2.5	0.3	3.9
Defined benefit, Income tax (expense) benefit	(0.9)		(1.1)
Total reclassifications, Net of tax	$ 1.6	$ 0.3	$ 2.8

Share-based Compensation - Addi

Share-based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New awards granted	2,041,000
Vesting period	5 years
Stock options, expiration period	10 years
Unrecognized compensation cost	$ 98,100,000
Unrecognized compensation cost, recognition period	1 year 9 months 18 days
Expected term of grant options	6 years 8 months 27 days
Fair value of options granted	$ 7.53	$ 10.12	$ 7.17
Total intrinsic value of stock options exercised	$ 46,900,000	$ 40,300,000	$ 4,900,000
Share-based compensation liability	5,000,000	5,500,000
Cash settlements of stock options with tandem SARs	2,500,000	$ 30,600,000	$ 0
Decrease in other liability	(10,200,000)
Increase in common share	$ 10,200,000
Legacy Burger King Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New awards granted	0
Legacy Tim Hortons Plans [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
New awards granted	0
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of grant options		3 years 6 months 11 days	1 year
Minimum [Member] | United States Treasury Yield [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of grant options	3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of grant options		7 years 4 months 6 days	6 years 8 months 16 days
Maximum [Member] | United States Treasury Yield [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected term of grant options	5 years
Vested Upon Each Anniversary [Member] | Employee Disability, Retirement or Separation Vesting Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	20.00%
First Anniversary [Member] | Employee Death Vesting Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	20.00%
Second Anniversary [Member] | Employee Death Vesting Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	40.00%
Third Anniversary [Member] | Employee Death Vesting Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	100.00%
Two Thousand And Fourteen Omnibus Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for issuance under the Plan	6,232,392
Time-vested RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years
Restricted Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Employee service period	2 years
Percentage of RSU forfeited	100.00%
Restricted Stock [Member] | Annual Vesting [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Portion of options vesting on each anniversary date, vesting percentage	20.00%

Share-based Compensation - Summ

Share-based Compensation - Summary of Share-based Compensation Expense (Detail) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock options, stock options with tandem SARs and RSUs	[1]	$ 35.1	$ 50.8	$ 43.1
Accelerated vesting of Tim Hortons RSUs and performance stock units	[2]			14.8
Total share-based compensation expense		$ 35.1	$ 50.8	$ 57.9
[1]	Includes (i) $5.1 million and $9.8 million due to accelerated vesting of awards due to terminations in 2015 and 2014, respectively, and (ii) $0.9 million, $9.0 million, and $10.4 million due to modification of awards in 2016, 2015 and 2014, respectively. There was no accelerated vesting of awards due to terminations in 2016.
[2]	Represents expense attributed to the post-combination service associated with the accelerated vesting of restricted and performance stock units in connection with the Transactions.

Share-based Compensation - S100

Share-based Compensation - Summary of Share-based Compensation Expense (Parenthetical) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-based compensation expense due to accelerated vesting of awards	$ 0	$ 5,100,000	$ 9,800,000
Stock-based compensation expense due to modifications of awards	$ 900,000	$ 9,000,000	$ 10,400,000

Share-based Compensation - S101

Share-based Compensation - Summary of the Significant Assumptions Used During the Year to Estimate the Fair Value of Stock Options (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate	0.85%
Expected term (in years)	6 years 8 months 27 days
Expected volatility	26.60%
Expected dividend yield	1.81%
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		1.17%	0.96%
Expected term (in years)		3 years 6 months 11 days	1 year
Expected volatility		24.00%	20.00%
Expected dividend yield		1.00%	1.00%
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk-free interest rate		2.07%	2.11%
Expected term (in years)		7 years 4 months 6 days	6 years 8 months 16 days
Expected volatility		25.00%	25.00%
Expected dividend yield		1.09%	1.03%

Share-based Compensation - S102

Share-based Compensation - Summary of Option Activity under the Various Plan (Detail) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2016USD ($)$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total Number of Options, Outstanding Beginning Balance | shares	24,016
Total Number of Options, Granted | shares	2,041
Total Number of Options, Exercised | shares	(1,598)
Total Number of Options, Forfeited | shares	(796)
Total Number of Options, Outstanding Ending Balance | shares	23,663
Total Number of Options, Exercisable | shares	8,793
Total Number of Options, Vested or expected to vest | shares	21,872
Weighted Average Exercise Price, Outstanding Beginning Balance | $ / shares	$ 16.28
Weighted Average Exercise Price, Granted | $ / shares	34.49
Weighted Average Exercise Price, Exercised | $ / shares	9.58
Weighted Average Exercise Price, Forfeited | $ / shares	33.53
Weighted Average Exercise Price, Outstanding Ending Balance | $ / shares	17.89
Weighted Average Exercise Price, Exercisable | $ / shares	4.56
Weighted Average Exercise Price, Vested or expected to vest | $ / shares	$ 17.20
Aggregate Intrinsic Value, Outstanding | $	$ 704,757	[1]
Aggregate Intrinsic Value, Exercisable | $	378,934	[1]
Aggregate Intrinsic Value, Vested or expected to vest | $	$ 666,182	[1]
Average Remaining Contractual Term, Outstanding	6 years 1 month 6 days
Average Remaining Contractual Term, Exercisable	4 years 3 months 18 days
Average Remaining Contractual Term, Vested or expected to vest	6 years
[1]	The intrinsic value represents the amount by which the fair value of our stock exceeds the option exercise price at December 31, 2016.

Share-based Compensation - S103

Share-based Compensation - Summary of Time-vested RSUs and Performance-based RSUs Activity (Detail)	12 Months Ended
	Dec. 31, 2016$ / sharesshares
Time-vested RSUs [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Number of Nonvested Shares, Nonvested shares beginning balance | shares	324,000
Total Number of Nonvested Shares, Granted | shares	737,000
Total Number of Nonvested Shares, Vested and Settled | shares	(78,000)
Total Number of Nonvested Shares, Forfeited | shares	(44,000)
Total Number of Nonvested Shares, Nonvested shares ending balance | shares	939,000
Weighted Average Grant Date Fair Value, Nonvested shares beginning balance | $ / shares	$ 20.06
Weighted Average Grant Date Fair Value, Granted | $ / shares	33.97
Weighted Average Grant Date Fair Value, Vested and Settled | $ / shares	36.81
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	33.67
Weighted Average Grant Date Fair Value, Nonvested shares ending balance | $ / shares	$ 29.03
Performance-based RSUs[Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total Number of Nonvested Shares, Nonvested shares beginning balance | shares	262,000
Total Number of Nonvested Shares, Granted | shares	1,354,000
Total Number of Nonvested Shares, Forfeited | shares	(66,000)
Total Number of Nonvested Shares, Nonvested shares ending balance | shares	1,550,000
Weighted Average Grant Date Fair Value, Nonvested shares beginning balance | $ / shares	$ 34.71
Weighted Average Grant Date Fair Value, Granted | $ / shares	33.85
Weighted Average Grant Date Fair Value, Forfeited | $ / shares	34.12
Weighted Average Grant Date Fair Value, Nonvested shares ending balance | $ / shares	$ 33.99

Franchise and Property Reven104

Franchise and Property Revenues - Summary of Franchise and Property Revenues (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Franchisor Revenue [Abstract]
Franchise royalties	$ 993.5	$ 936.5	$ 701.1
Property revenues	752.7	760.2	242.7
Franchise fees and other revenue	194.9	186.5	87.6
Franchise and property revenues	$ 1,941.1	$ 1,883.2	$ 1,031.4

Other Operating Expenses (In105

Other Operating Expenses (Income), net - Other Operating Expenses (Income), Net (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Other Income and Expenses [Abstract]
Net losses on disposal of assets, restaurant closures and refranchisings	$ 17.7	$ 22	$ 25.4
Litigation settlements and reserves, net	1.6	1.3	4
Net losses on derivatives		37.3	290.9
Net losses (gains) on foreign exchange	(20.1)	46.7	(3.8)
Other, net	0.1	(1.8)	10.9
Other operating expenses (income), net	$ (0.7)	$ 105.5	$ 327.4

Other Operating Expenses (In106

Other Operating Expenses (Income), net - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2014USD ($)
Components Of Other Income And Expense [Line Items]
Net loss on derivatives	$ 133
Foreign currency derivatives, premium	59.9
Gain (loss) due to change in fair value	(34.5)
Net gain related to the reclassification of amounts from AOCI	13.4
Cross Currency Interest Rate Contract [Member]
Components Of Other Income And Expense [Line Items]
Gain (loss) due to change in fair value	(165.8)
2014 Term Loan Facility [Member]
Components Of Other Income And Expense [Line Items]
Gain (loss) due to change in fair value	$ 88.9

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail)	Nov. 30, 2015USD ($)Renewal_Options	Dec. 31, 2016USD ($)
Standby Letters of Credit [Member]
Commitments Contingencies And Litigation [Line Items]
Amount withdrawn from standby letter of credit		$ 24,600,000
Revolving Credit Facility [Member]
Commitments Contingencies And Litigation [Line Items]
Amount withdrawn from standby letter of credit		1,500,000
Information Technology And Telecommunication Services [Member] | BKC [Member]
Commitments Contingencies And Litigation [Line Items]
Litigation settlement, Gross		$ 71,000,000
Vendor Relationship [Member]
Commitments Contingencies And Litigation [Line Items]
Contractual obligation related with telecommunication		5 years
Purchase of advertising		$ 265,400,000
Miami, Florida [Member]
Commitments Contingencies And Litigation [Line Items]
Lease of initial term	15 years
Lease of renewal options	5 years
Number of renewal options under lease | Renewal_Options	2
Miami, Florida [Member] | Minimum [Member]
Commitments Contingencies And Litigation [Line Items]
Annual base lease rent expense	$ 1,800,000
Miami, Florida [Member] | Maximum [Member]
Commitments Contingencies And Litigation [Line Items]
Annual base lease rent expense	$ 4,900,000

Segment Reporting and Geogra108

Segment Reporting and Geographical Information - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016BrandSegment	Dec. 31, 2015
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of brands | Brand	2
Tim Hortons and Burger King Brand [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Number of operating segments	2
Number of reportable segments	2
United States [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Percentage of long lived assets by segment	10.00%	10.00%
Canada [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Percentage of long lived assets by segment	10.00%	10.00%

Segment Reporting and Geogra109

Segment Reporting and Geographical Information - Revenues by Geographic Segment (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenue, Major Customer [Line Items]
Total revenues	$ 1,111.4	$ 1,075.7	$ 1,040.2	$ 918.5	$ 1,057	$ 1,019.7	$ 1,042.2	$ 933.3	$ 4,145.8	$ 4,052.2	$ 1,198.8
United States [Member]
Revenue, Major Customer [Line Items]
Total revenues									1,004.4	982.2	630.9
Canada [Member]
Revenue, Major Customer [Line Items]
Total revenues									2,671.6	2,623.2	152
Other [Member]
Revenue, Major Customer [Line Items]
Total revenues									469.8	446.8	415.9
Tim Hortons [Member]
Revenue, Major Customer [Line Items]
Total revenues									3,001.4	2,956.9	143.6
Burger King [Member]
Revenue, Major Customer [Line Items]
Total revenues									$ 1,144.4	$ 1,095.3	$ 1,055.2

Segment Reporting and Geogra110

Segment Reporting and Geographical Information - Depreciation and Amortization Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Depreciation and Amortization:
Depreciation and amortization	$ 172.1	$ 182	$ 68.8
Depreciation and amortization	171.8	181.8	68.8
Operating Segments [Member] | Tim Hortons [Member]
Depreciation and Amortization:
Depreciation and amortization	108.3	121.4	4.5
Operating Segments [Member] | Burger King [Member]
Depreciation and Amortization:
Depreciation and amortization	$ 63.5	$ 60.4	$ 64.3

Segment Reporting and Geogra111

Segment Reporting and Geographical Information - (Income) Loss from Equity Method Investments (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
(Income) Loss from Equity Method Investments:
(Income) loss from equity method investments	$ (20.2)	$ 4.1	$ 9.5
Operating Segments [Member] | Tim Hortons [Member]
(Income) Loss from Equity Method Investments:
(Income) loss from equity method investments	(7.7)	(7.9)	(0.3)
Operating Segments [Member] | Burger King [Member]
(Income) Loss from Equity Method Investments:
(Income) loss from equity method investments	$ (12.5)	$ 12	$ 9.8

Segment Reporting and Geogra112

Segment Reporting and Geographical Information - Capital Expenditure (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Capital Expenditures:
Capital expenditures	$ 33.7	$ 115.3	$ 30.9
Operating Segments [Member] | Tim Hortons [Member]
Capital Expenditures:
Capital expenditures	11.8	88.1	8
Operating Segments [Member] | Burger King [Member]
Capital Expenditures:
Capital expenditures	$ 21.9	$ 27.2	$ 22.9

Segment Reporting and Geogra113

Segment Reporting and Geographical Information - Revenues by Geographic Segment (Parenthetical) (Detail) - Sales Revenue, Net [Member] - Geographic Concentration Risk [Member]	12 Months Ended
	Dec. 31, 2016
United States [Member]
Revenue, Major Customer [Line Items]
Revenues percentage	10.00%
Canada [Member]
Revenue, Major Customer [Line Items]
Revenues percentage	10.00%

Segment Reporting and Geogra114

Segment Reporting and Geographical Information - Schedule of Segment Related Assets and Long Lived Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015
Long Lived Assets Held-for-sale [Line Items]
Total assets	$ 19,125.3	$ 18,408.5
Long-Lived Assets	2,146.6	2,267.8
Operating Segments [Member] | Tim Hortons [Member]
Long Lived Assets Held-for-sale [Line Items]
Total assets	13,417.5	12,646.8
Long-Lived Assets	1,354	1,407.5
Operating Segments [Member] | Burger King [Member]
Long Lived Assets Held-for-sale [Line Items]
Total assets	4,746.5	4,693.1
Long-Lived Assets	792.6	860.3
Corporate, Non-Segment [Member]
Long Lived Assets Held-for-sale [Line Items]
Total assets	961.3	1,068.6
Canada [Member]
Long Lived Assets Held-for-sale [Line Items]
Long-Lived Assets	1,034.5	1,056.9
United States [Member]
Long Lived Assets Held-for-sale [Line Items]
Long-Lived Assets	1,097.6	1,187
Other [Member]
Long Lived Assets Held-for-sale [Line Items]
Long-Lived Assets	$ 14.5	$ 23.9

Segment Reporting and Geogra115

Segment Reporting and Geographical Information - Reconciliation of Segment Income to Net Income (Loss) (Detail) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Segment Reporting, Revenue Reconciling Item [Line Items]
Impact of equity method investments										$ 20.2	$ (4.1)	$ (9.5)
Other operating expenses (income), net										0.7	(105.5)	(327.4)
EBITDA										1,838.5	1,374	249.9
Depreciation and amortization										171.8	181.8	68.8
Income from operations		$ 491.6	$ 420.5	$ 424	$ 330.6	$ 322	$ 344	$ 302.1	$ 224.1	1,666.7	1,192.2	181.1
Interest expense, net										466.9	478.3	279.7
Loss on early extinguishment of debt											40	155.4
Income tax expense (benefit)										243.9	162.2	14.9
Net income (loss)										955.9	511.7	(268.9)
Operating Segments [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment income										1,888.2	1,666.2	760.9
Operating Segments [Member] | Tim Hortons [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment income										1,072.3	906.7	34.9
Impact of equity method investments										7.7	7.9	0.3
Operating Segments [Member] | Burger King [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Segment income										815.9	759.5	726
Impact of equity method investments										12.5	(12)	(9.8)
Unallocated Management G&A [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
Share-based compensation and non-cash incentive compensation expense										42	51.8	37.3
Acquisition accounting impact on cost of sales											0.5	11.8
Integration costs										16.4
Impact of equity method investments	[1]									(8)	17.7	9.5
Other operating expenses (income), net										$ (0.7)	105.5	327.4
Unallocated Management G&A [Member] | Tim Hortons [Member]
Segment Reporting, Revenue Reconciling Item [Line Items]
TH transaction and restructuring costs											$ 116.7	$ 125
[1]	Represents (i) (income) loss from equity method investments and (ii) cash distributions received from our equity method investments. Cash distributions received from our equity method investments are included in segment income.

Quarterly Financial Data (Un116

Quarterly Financial Data (Unaudited) - Summarized Unaudited Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effect of Fourth Quarter Events [Line Items]
Revenues	$ 1,111.4	$ 1,075.7	$ 1,040.2	$ 918.5	$ 1,057	$ 1,019.7	$ 1,042.2	$ 933.3	$ 4,145.8	$ 4,052.2	$ 1,198.8
Income from operations	491.6	420.5	424	330.6	322	344	302.1	224.1	$ 1,666.7	$ 1,192.2	$ 181.1
Net income	$ 301.4	$ 238.6	$ 247.6	$ 168.3	$ 184.4	$ 182.9	$ 93.8	$ 50.6
Basic and diluted earnings (loss) per unit Class A common units											$ (0.20)
Partnerships Exchangeable Units [Member]
Effect of Fourth Quarter Events [Line Items]
Basic and diluted earnings (loss) per unit Class A common units									$ 1.48	$ 0.51	(1.63)
Earnings (loss) per unit / share - diluted	$ 0.50	$ 0.37	$ 0.39	$ 0.22	$ 0.25	$ 0.25	$ 0.05	$ (0.04)
Class A Common Units [Member]
Effect of Fourth Quarter Events [Line Items]
Basic and diluted earnings (loss) per unit Class A common units	$ 0.58	$ 0.43	$ 0.45	$ 0.25	$ 0.25	$ 0.25	$ 0.05	$ (0.04)	$ 1.71	$ 0.51	$ (1.63)

Supplemental Financial Infor117

Supplemental Financial Information - Condensed Consolidating Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 1,420.4	$ 753.7	$ 1,803.2	$ 786.9
Accounts and notes receivable, net	403.5	421.7
Inventories, net	71.8	81.3
Advertising fund restricted assets	57.7	57.5
Prepaids and other current assets	103.6	50.9
Total current assets	2,057	1,365.1
Property and equipment, net	2,054.7	2,150.6
Intangible assets, net	9,228	9,147.8
Goodwill	4,675.1	4,574.4
Net investment in property leased to franchisees	91.9	117.2
Derivative assets	717.9	830.9
Investment in subsidiaries	151.1	139
Other assets, net	300.7	222.5
Total assets	19,125.3	18,408.5
Current liabilities:
Accounts and drafts payable	369.8	361.5
Other accrued liabilities	469.3	438.3
Gift card liability	194.4	168.5
Advertising fund liabilities	83.3	93.6
Current portion of long term debt and capital leases	93.9	56.1
Total current liabilities	1,210.7	1,118
Term debt, net of current portion	8,410.2	8,462.3
Capital leases, net of current portion	218.4	203.4
Other liabilities, net	784.9	795.9
Deferred income taxes, net	1,715.1	1,618.8
Total liabilities	12,339.3	12,198.4
Partnership preferred units	3,297	3,297
Partners' capital:
Accumulated other comprehensive income (loss)	(1,355.4)	(1,467.8)	(248.5)	54.6
Total Partners' capital	3,484.9	2,912.4
Noncontrolling interests	4.1	0.7
Total equity	3,489	2,913.1	4,339.8	1,516.2
Total liabilities, Partnership preferred units and equity	19,125.3	18,408.5
Borrowers [Member]
Current assets:
Cash and cash equivalents	1,420.4	753.7	1,803.2	$ 786.9
Accounts and notes receivable, net	403.5	421.7
Inventories, net	71.8	81.3
Advertising fund restricted assets	57.7	57.5
Prepaids and other current assets	103.6	50.9
Total current assets	2,057	1,365.1
Property and equipment, net	2,054.7	2,150.6
Intangible assets, net	9,228	9,147.8
Goodwill	4,675.1	4,574.4
Net investment in property leased to franchisees	91.9	117.2
Derivative assets	717.9	830.9
Other assets, net	300.7	222.5
Total assets	19,125.3	18,408.5
Current liabilities:
Accounts and drafts payable	369.8	361.5
Other accrued liabilities	323.2	310
Gift card liability	194.4	168.5
Advertising fund liabilities	83.3	93.6
Current portion of long term debt and capital leases	93.9	56.1
Total current liabilities	1,064.6	989.7
Term debt, net of current portion	8,410.2	8,462.3
Capital leases, net of current portion	218.4	203.4
Other liabilities, net	784.9	795.9
Payables to affiliates	146.1	128.3
Deferred income taxes, net	1,715.1	1,618.8
Total liabilities	12,339.3	12,198.4
Partners' capital:
Common shares	6,825.8	7,318.1
Retained earnings (Accumulated deficit)	1,311.5	359.1
Accumulated other comprehensive income (loss)	(1,355.4)	(1,467.8)
Total Partners' capital	6,781.9	6,209.4
Noncontrolling interests	4.1	0.7
Total equity	6,786	6,210.1
Total liabilities, Partnership preferred units and equity	19,125.3	18,408.5
Restaurant Brands International Limited Partnership [Member]
Current assets:
Intercompany receivable	146.1	128.3
Investment in subsidiaries	6,786
Investment in subsidiaries		6,210.1
Total assets	6,932.1	6,338.4
Current liabilities:
Other accrued liabilities	146.1	128.3
Total current liabilities	146.1	128.3
Total liabilities	146.1	128.3
Partnership preferred units	3,297	3,297
Partners' capital:
Accumulated other comprehensive income (loss)	(1,355.4)	(1,467.8)
Total Partners' capital	3,484.9	2,912.4
Noncontrolling interests	4.1	0.7
Total equity	3,489	2,913.1
Total liabilities, Partnership preferred units and equity	6,932.1	6,338.4
Class A Common Units [Member]
Partners' capital:
Class A common units	3,364.1	2,876.7
Total equity	3,364.1	2,876.7	1,986.1
Class A Common Units [Member] | Restaurant Brands International Limited Partnership [Member]
Partners' capital:
Class A common units	3,364.1	2,876.7
Partnerships Exchangeable Units [Member]
Partners' capital:
Partnership exchangeable units	1,476.2	1,503.5
Total equity	1,476.2	1,503.5	$ 2,600.9
Partnerships Exchangeable Units [Member] | Restaurant Brands International Limited Partnership [Member]
Partners' capital:
Partnership exchangeable units	1,476.2	1,503.5
Eliminations [Member]
Current assets:
Intercompany receivable	(146.1)	(128.3)
Investment in subsidiaries	(6,786)
Investment in subsidiaries		(6,210.1)
Total assets	(6,932.1)	(6,338.4)
Current liabilities:
Payables to affiliates	(146.1)	(128.3)
Total liabilities	(146.1)	(128.3)
Partners' capital:
Common shares	(6,825.8)	(7,318.1)
Retained earnings (Accumulated deficit)	(1,311.5)	(359.1)
Accumulated other comprehensive income (loss)	1,355.4	1,467.8
Total Partners' capital	(6,781.9)	(6,209.4)
Noncontrolling interests	(4.1)	(0.7)
Total equity	(6,786)	(6,210.1)
Total liabilities, Partnership preferred units and equity	$ (6,932.1)	$ (6,338.4)

Supplemental Financial Infor118

Supplemental Financial Information - Condensed Consolidating Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues:
Sales									$ 2,204.7	$ 2,169	$ 167.4
Franchise and property revenues									1,941.1	1,883.2	1,031.4
Total revenues	$ 1,111.4	$ 1,075.7	$ 1,040.2	$ 918.5	$ 1,057	$ 1,019.7	$ 1,042.2	$ 933.3	4,145.8	4,052.2	1,198.8
Cost of sales									1,727.3	1,809.5	156.4
Franchise and property expenses									454.1	503.2	179
Selling, general and administrative expenses									318.6	437.7	345.4
(Income) loss from equity method investments									(20.2)	4.1	9.5
Other operating expenses (income), net									(0.7)	105.5	327.4
Total operating costs and expenses									2,479.1	2,860	1,017.7
Income from operations	$ 491.6	$ 420.5	$ 424	$ 330.6	$ 322	$ 344	$ 302.1	$ 224.1	1,666.7	1,192.2	181.1
Interest expense, net									466.9	478.3	279.7
Loss on early extinguishment of debt										40	155.4
Income before income taxes									1,199.8	673.9	(254)
Income tax expense									243.9	162.2	14.9
Net income									955.9	511.7	(268.9)
Net income (loss)									955.9	511.7	(268.9)
Net income (loss) attributable to noncontrolling interests									3.5	3.4	0.2
Partnership preferred unit distributions									270	271.2	13.8
Accretion of Partnership preferred units											546.4
Net income (loss) attributable to common unitholders / shareholders									682.4	237.1	(829.3)
Total comprehensive income (loss)									1,068.3	(707.6)	(572)
Eliminations [Member]
Revenues:
Equity in earnings of consolidated subsidiaries									(955.9)	(511.7)	268.9
Net income (loss)									(955.9)	(511.7)	268.9
Net income (loss) attributable to noncontrolling interests									(3.5)	(3.4)	(0.2)
Net income (loss) attributable to common unitholders / shareholders									(952.4)	(508.3)	269.1
Total comprehensive income (loss)									(1,068.3)	707.6	572
Borrowers [Member]
Revenues:
Sales									2,204.7	2,169	167.4
Franchise and property revenues									1,941.1	1,883.2	1,031.4
Total revenues									4,145.8	4,052.2	1,198.8
Cost of sales									1,727.3	1,809.5	156.4
Franchise and property expenses									454.1	503.2	179
Selling, general and administrative expenses									318.6	437.7	345.4
(Income) loss from equity method investments									(20.2)	4.1	9.5
Other operating expenses (income), net									(0.7)	105.5	327.4
Total operating costs and expenses									2,479.1	2,860	1,017.7
Income from operations									1,666.7	1,192.2	181.1
Interest expense, net									466.9	478.3	279.7
Loss on early extinguishment of debt										40	155.4
Income before income taxes									1,199.8	673.9	(254)
Income tax expense									243.9	162.2	14.9
Net income									955.9	511.7	(268.9)
Net income (loss)									955.9	511.7	(268.9)
Net income (loss) attributable to noncontrolling interests									3.5	3.4	0.2
Net income (loss) attributable to common unitholders / shareholders									952.4	508.3	(269.1)
Total comprehensive income (loss)									1,068.3	(707.6)	(572)
Restaurant Brands International Limited Partnership [Member]
Revenues:
Equity in earnings of consolidated subsidiaries									955.9	511.7	(268.9)
Net income (loss)									955.9	511.7	(268.9)
Net income (loss) attributable to noncontrolling interests									3.5	3.4	0.2
Partnership preferred unit distributions									270	271.2	13.8
Accretion of Partnership preferred units											546.4
Net income (loss) attributable to common unitholders / shareholders									682.4	237.1	(829.3)
Total comprehensive income (loss)									$ 1,068.3	$ (707.6)	$ (572)

Supplemental Financial Infor119

Supplemental Financial Information - Condensed Consolidating Statements of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income (loss)	$ 955.9	$ 511.7	$ (268.9)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	172.1	182	68.8
Loss on early extinguishment of debt		40	127.3
Amortization of deferred financing costs and debt issuance discount	38.9	34.9	11.7
Amortization of deferred financing costs and debt issuance discount	38.9	34.9	60.2
(Income) loss from equity method investments	(20.2)	4.1	9.5
Loss (gain) on remeasurement of foreign denominated transactions	(20.1)	37	(6.2)
Net losses on derivatives	21.3	53.6	297.5
Share-based compensation expense	35.1	50.8	43.1
Deferred income taxes	80.1	(32.3)	(61.9)
Other	3.5	9.6	27.4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Restricted cash and cash equivalents		79.2	(36.4)
Accounts and notes receivable	(15.8)	(26.2)	(24.5)
Inventories and prepaids and other current assets	7.7	9.2	(23)
Accounts and drafts payable	27.5	191.2	(17.9)
Advertising fund restricted assets and fund liabilities	(10.1)	32.9	(35.9)
Other accrued liabilities and gift card liability	(1.2)	53.2	122.7
Other long-term assets and liabilities	(41.6)	(30.2)	(22.5)
Net cash provided by operating activities	1,233.1	1,200.7	259.3
Cash flows from investing activities:
Payments for property and equipment	(33.7)	(115.3)	(30.9)
Proceeds (payments) from disposal of assets, restaurant closures and refranchisings	30	19.6
Proceeds (payments) from disposal of assets, restaurant closures and refranchisings	30	19.6	(7.8)
Net payment for purchase of Tim Hortons, net of cash acquired			(7,374.7)
Return of investment on direct financing leases	16.6	16.3	15.5
Settlement/sale of derivatives, net	11	14.2	(388.9)
Other investing activities, net	3	3.7	(4)
Net cash provided by (used for) investing activities	26.9	(61.5)	(7,790.8)
Cash flows from financing activities:
Proceeds from issuance of long-term debt		1,250	8,932.5
Proceeds from issuance of preferred units, net			2,998.2
Repayments of long-term debt and capital leases	(69.7)	(2,627.8)	(3,102)
Payment of financing costs		(81.3)	(158)
Dividends and distributions paid on common, preferred and exchangeable units/shares	(538.1)	(362.4)	(105.6)
Dividends on common stock			(105.6)
Repurchase of Partnership exchangeable units		(293.7)
Capital contribution from RBI Inc.	13.7	3	0.5
Excess tax benefits from share-based compensation	8.6	0.5
Other financing activities, net	(5.4)	(3.5)
Net cash provided by (used for) financing activities	(590.9)	(2,115.2)	8,565.6
Effect of exchange rates on cash and cash equivalents	(2.4)	(73.5)	(17.8)
Increase (decrease) in cash and cash equivalents	666.7	(1,049.5)	1,016.3
Cash and cash equivalents at beginning of period	753.7	1,803.2	786.9
Cash and cash equivalents at end of period	1,420.4	753.7	1,803.2
Eliminations [Member]
Cash flows from operating activities:
Net income (loss)	(955.9)	(511.7)	268.9
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	955.9	511.7	(268.9)
Borrowers [Member]
Cash flows from operating activities:
Net income (loss)	955.9	511.7	(268.9)
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	172.1	182	68.8
Loss on early extinguishment of debt		40	127.3
Amortization of deferred financing costs and debt issuance discount	38.9	34.9
Amortization of deferred financing costs and debt issuance discount			60.2
(Income) loss from equity method investments	(20.2)	4.1	9.5
Loss (gain) on remeasurement of foreign denominated transactions	(20.1)	37	(6.2)
Net losses on derivatives	21.3	53.6	297.5
Share-based compensation expense	35.1	50.8	43.1
Deferred income taxes	80.1	(32.3)	(61.9)
Other	3.5	9.6	27.4
Changes in current assets and liabilities, excluding acquisitions and dispositions:
Restricted cash and cash equivalents		79.2	(36.4)
Accounts and notes receivable	(15.8)	(26.2)	(24.5)
Inventories and prepaids and other current assets	7.7	9.2	(23)
Accounts and drafts payable	27.5	191.2	(17.9)
Advertising fund restricted assets and fund liabilities	(10.1)	32.9	(35.9)
Other accrued liabilities and gift card liability	(1.2)	53.2	122.7
Other long-term assets and liabilities	(41.6)	(30.2)	(22.5)
Net cash provided by operating activities	1,233.1	1,200.7	259.3
Cash flows from investing activities:
Payments for property and equipment	(33.7)	(115.3)	(30.9)
Proceeds (payments) from disposal of assets, restaurant closures and refranchisings	30	19.6
Proceeds (payments) from disposal of assets, restaurant closures and refranchisings			(7.8)
Net payment for purchase of Tim Hortons, net of cash acquired			(7,374.7)
Return of investment on direct financing leases	16.6	16.3	15.5
Settlement/sale of derivatives, net	11	14.2	(388.9)
Other investing activities, net	3	3.7	(4)
Net cash provided by (used for) investing activities	26.9	(61.5)	(7,790.8)
Cash flows from financing activities:
Proceeds from issuance of long-term debt		1,250	8,932.5
Repayments of long-term debt and capital leases	(69.7)	(2,627.8)	(3,102)
Payment of financing costs		(81.3)	(158)
Dividends on common stock			(105.6)
Capital contribution from RBI Inc.	13.7	3	0.5
Excess tax benefits from share-based compensation	8.6	0.5
Distributions from subsidiaries	(538.1)	(656.1)	2,998.2
Other financing activities, net	(5.4)	(3.5)
Net cash provided by (used for) financing activities	(590.9)	(2,115.2)	8,565.6
Effect of exchange rates on cash and cash equivalents	(2.4)	(73.5)	(17.8)
Increase (decrease) in cash and cash equivalents	666.7	(1,049.5)	1,016.3
Cash and cash equivalents at beginning of period	753.7	1,803.2	786.9
Cash and cash equivalents at end of period	1,420.4	753.7	1,803.2
Restaurant Brands International Limited Partnership [Member]
Cash flows from operating activities:
Net income (loss)	955.9	511.7	(268.9)
Adjustments to reconcile net income to net cash provided by operating activities:
Equity in loss (earnings) of consolidated subsidiaries	(955.9)	(511.7)	268.9
Cash flows from financing activities:
Proceeds from issuance of preferred units, net			2,998.2
Dividends and distributions paid on common, preferred and exchangeable units/shares	(538.1)	(362.4)
Repurchase of Partnership exchangeable units		(293.7)
Distributions from subsidiaries	$ 538.1	$ 656.1	$ (2,998.2)

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	Feb. 17, 2017	Feb. 13, 2017	Jan. 04, 2017	Jan. 03, 2017	Dec. 31, 2016
Term Loan [Member]
Subsequent Event [Line Items]
Interest rate					1.75%
Margin percentage for fluctuating interest rate					2.75%
Maturity Dates					Dec. 12, 2021
Subsequent Event [Member]
Subsequent Event [Line Items]
Cash dividend paid per common share			$ 0.17
Cash dividend paid per preferred share				$ 0.98
Dividend payable record date		Mar. 3, 2017	Dec. 8, 2016
Dividends paid preferred share				$ 67,500,000
Cash dividend declared by board		$ 0.18
Dividend to be paid date		Apr. 4, 2017
Subsequent Event [Member] | Term Loan [Member]
Subsequent Event [Line Items]
Aggregate principal amount outstanding	$ 4,900,000,000
Repayment of term loan facility	$ 146,100,000
Interest rate	1.25%
Margin percentage for fluctuating interest rate	2.25%
Maturity Dates	Feb. 17, 2024
Refinancing fees	$ 14.1
Subsequent Event [Member] | Partnerships Exchangeable Units [Member]
Subsequent Event [Line Items]
Partnership exchangeable unit		$ 0.18	$ 0.17
Subsequent Event [Member] | Preferred Share [Member]
Subsequent Event [Line Items]
Dividend payable record date		Apr. 3, 2017
Cash dividend declared by board		$ 0.98
Dividends Payable preferred share		$ 67,500,000