GFL Environmental (GFL) 40-F 10 Feb 22 2021 FY Annual report (Canada) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2021shares
Entity Information [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Entity File Number	001-39240
Entity Registrant Name	GFL Environmental Inc.
Entity Primary SIC Number	4953
Entity Incorporation, State or Country Code	A6
Entity Address, Address Line One	100 New Park Place,
Entity Address, City or Town	Vaughan
Entity Address, State or Province	ON
Entity Address, Country	CA
Entity Address, Postal Zip Code	L4K 0H9
City Area Code	905
Local Phone Number	326-0101
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
Amendment Flag	false
Document Fiscal Year Focus	2021
Entity Central Index Key	0001780232
Document Fiscal Period Focus	FY
Issued as partial consideration for acquisitions (in shares)	876,419
Business Contact
Entity Information [Line Items]
Entity Address, Address Line One	3411 Silverside Road, Tatnall Building, Suite 104
Entity Address, Address Line Two	Suite 500
Entity Address, City or Town	Wilmington
Entity Address, State or Province	DE
Entity Address, Postal Zip Code	19810
Contact Personnel Name	Corporate Creations Network Inc
City Area Code	302
Local Phone Number	351-3367
Subordinate voting shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding	326,229,953
Title of 12(b) Security	Subordinate voting shares
Trading Symbol	GFL
Security Exchange Name	NYSE
Issued as partial consideration for acquisitions (in shares)	876,419
Multiple voting shares
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding	12,062,964
Issued as partial consideration for acquisitions (in shares)	0
Tangible equity units
Entity Information [Line Items]
Title of 12(b) Security	Tangible equity units
Trading Symbol	GFLU
Security Exchange Name	NYSE
Preferred shares
Entity Information [Line Items]
Issued as partial consideration for acquisitions (in shares)	0
Series A Perpetual Convertible Preferred Shares [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding	28,571,428
Series B Perpetual Convertible Preferred Shares [Member]
Entity Information [Line Items]
Entity Common Stock, Shares Outstanding	8,196,721

Audit Information

Audit Information	Aug. 20, 2021	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Deloitte LLP	KPMG LLP
Auditor Firm ID	1208	85
Auditor Location	Toronto, Canada	Toronto, ON, Canada

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Revenue	$ 5,525.5	$ 4,196.2
Expenses
Cost of sales	4,997.9	4,006.1
Selling, general and administrative expenses	591.9	508.4
Interest and other finance costs	434.1	597.6
Deferred purchase consideration	0	2
Loss on sale of property and equipment	1.9	4.6
Loss (gain) on foreign exchange	16.2	(37.3)
Mark-to-market loss on Purchase Contracts	349.6	449.2
Impairment and other charges	0	21.4
Gain on divestiture	(153.3)	0
Total expenses by nature	6,238.3	5,552
Loss before income taxes	(712.8)	(1,355.8)
Current income tax expense	23.9	1.3
Deferred tax recovery	(129.9)	(254.7)
Income tax recovery	(106)	(253.4)
Net loss	(606.8)	(1,102.4)
Items that may be subsequently reclassified to net loss
Currency translation adjustment	(9.1)	(227.5)
Reclassification to net loss of fair value movements on cash flow hedges, net of tax	(4.4)	(13.1)
Fair value movements on cash flow hedges, net of tax	1.3	1.8
Other comprehensive loss	(12.2)	(238.8)
Total comprehensive loss	$ (619)	$ (1,341.2)
Loss per share
Basic (in dollars per share)	$ (1.83)	$ (3.10)
Diluted (in dollars per share)	$ (1.83)	$ (3.10)

Consolidated Statements of Fina

Consolidated Statements of Financial Position - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash	$ 190.4	$ 27.2
Trade and other receivables, net	1,134.7	867.3
Prepaid expenses and other assets	170.6	133.7
Current assets	1,495.7	1,028.2
Property and equipment, net	6,010.6	5,074.8
Intangible assets, net	3,330	3,093.4
Other long-term assets	36.3	33.2
Goodwill	7,501.1	6,500.4
Non-current assets	16,878	14,701.8
Total assets	18,373.7	15,730
Liabilities
Accounts payable and accrued liabilities	1,319.7	1,014.8
Income taxes payable	25.8	9.1
Long-term debt	17.2	4.6
Lease obligations	50.9	37.5
Due to related party	12.8	12.8
Tangible equity units	56.9	59.2
Landfill closure and post-closure obligations	39.1	55.3
Current liabilities	1,522.4	1,193.3
Long-term debt	7,961.8	6,161.5
Lease obligations	257.4	153.7
Other long-term liabilities	41	37.2
Due to related party	18	30.8
Deferred income tax liabilities	723.9	573.5
Tangible equity units	1,231.6	1,327.9
Landfill closure and post-closure obligations	841.5	680.3
Non-current liabilities	11,075.2	8,964.9
Total liabilities	12,597.6	10,158.2
Shareholders' equity
Share capital	8,462.9	7,644.8
Contributed surplus	77.4	54.3
Deficit	(2,510.5)	(1,885.8)
Accumulated other comprehensive loss	(253.7)	(241.5)
Total shareholders' equity	5,776.1	5,571.8
Total liabilities and shareholders' equity	$ 18,373.7	$ 15,730

Consolidated Statements of Chan

Consolidated Statements of Changes in Shareholders' Equity - CAD ($) $ in Millions	Share capital	Contributed surplus	Deficit	Total	Cash flow hedges, net of tax	Currency translation	Total
Equity at beginning of period (in shares) at Dec. 31, 2019	180,794,203
Equity at beginning of period at Dec. 31, 2019	$ 3,524.5	$ 16.4	$ (770.3)	$ (2.7)	$ 27.6	$ (30.4)	$ 2,767.9
Changes in equity
Net loss and comprehensive loss			(1,102.4)	(238.8)	(11.3)	(227.5)	(1,341.2)
Return of capital	$ (0.8)						(0.8)
Dividends issued and paid			(13.1)				(13.1)
Share capital issued upon acquisition of subsidiary (in shares)	3,092,118
Share capital issued upon acquisition of subsidiary	$ 78.4						78.4
Share capital issued, net of cancelled shares (in shares)	171,048,492
Share capital issued, net of cancelled shares	$ 4,103.4						4,103.4
Share issuance costs	$ (60.7)						(60.7)
Share-based payments		37.9					37.9
Equity at end of period (in shares) at Dec. 31, 2020	354,934,813
Equity at end of period at Dec. 31, 2020	$ 7,644.8	54.3	(1,885.8)	(241.5)	16.3	(257.9)	5,571.8
Changes in equity
Net loss and comprehensive loss			(606.8)	(12.2)	(3.1)	(9.1)	(619)
Dividends issued and paid			(17.9)				(17.9)
Share capital issued upon acquisition of subsidiary (in shares)	876,419
Share capital issued upon acquisition of subsidiary	$ 36.3						36.3
Share capital issued, net of cancelled shares (in shares)	8,170,680
Share capital issued, net of cancelled shares	$ 379.9						379.9
Share issuance costs	$ (5.9)						(5.9)
Shares capital issued on exercise of options (in shares)	2,300,000
Shares capital issued on exercise of options	$ 11.5	(11.5)
Share capital issued on exercise and settlement of RSUs (in shares)	442,150
Share capital issued on exercise and settlement of RSUs	$ 11.1	(11.1)
Shares capital issued on TEU conversion (in shares)	8,337,004
Shares capital issued on TEU conversion	$ 385.2						385.2
Share-based payments		45.7					45.7
Equity at end of period (in shares) at Dec. 31, 2021	375,061,066
Equity at end of period at Dec. 31, 2021	$ 8,462.9	$ 77.4	$ (2,510.5)	$ (253.7)	$ 13.2	$ (267)	$ 5,776.1

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating activities
Net loss	$ (606.8)	$ (1,102.4)
Adjustments for non-cash items
Depreciation of property and equipment	931.8	810.6
Amortization of intangible assets	461.2	427
Gain on divestiture	(153.3)	0
Impairment and other charges	0	21.4
Interest and other finance costs	434.1	597.6
Share-based payments	45.7	37.9
Loss (gain) on unrealized foreign exchange on long-term debt and TEUs	14.8	(37.3)
Loss on sale of property and equipment	1.9	4.6
Mark-to-market loss on Purchase Contracts	349.6	449.2
Mark-to-market loss on fuel hedges	0	1.8
Current income tax expense	23.9	1.3
Deferred tax recovery	(129.9)	(254.7)
Interest paid in cash on Amortizing Notes component of TEUs	(4.2)	(4.9)
Interest paid in cash, excluding interest paid on Amortizing Notes	(286.4)	(402.2)
Prepayment penalties for early note redemption	(49.3)	(35.5)
Income taxes (paid) received in cash, net	(11)	4.3
Investment in acquisition related net working capital items	(41)	(15.9)
Changes in non-cash working capital items, excluding investment in acquisition related net working capital items	(46.1)	21.1
Landfill closure and post-closure expenditures	(37.1)	(21.7)
Cash flows from (used in) operating activities	897.9	502.2
Investing activities
Proceeds on disposal of assets	259.7	16
Purchase of property and equipment	(647.2)	(428.3)
Business acquisitions, net of cash acquired	(2,299.7)	(3,941.2)
Cash flows from (used in) investing activities	(2,687.2)	(4,353.5)
Financing activities
Repayment of lease obligations	(74)	(72.7)
Issuance of long-term debt	3,816	4,667.9
Repayment of long-term debt	(2,010.8)	(6,200.3)
Payment of contingent purchase consideration and holdbacks	(23.6)	(31.1)
Issuance of share capital, net of issuance costs	372.5	4,042.7
Issuance of TEUs, net of issuance costs	0	1,006.9
Repayment of Amortizing Notes	(54.1)	(42.8)
Dividends issued and paid	(17.9)	(13.1)
Return of capital	0	(0.8)
Payment of financing costs	(30.6)	(41)
Issuance of loan from related party	0	29
Repayment of loan to related party	(12.8)	(6.4)
Cash flows from (used in) financing activities	1,964.7	3,338.3
Increase (decrease) in cash	175.4	(513)
Changes due to foreign exchange revaluation of cash	(12.2)	(34.6)
Cash, beginning of year	27.2	574.8
Cash, end of year	$ 190.4	$ 27.2

REPORTING ENTITY

REPORTING ENTITY	12 Months Ended
	Dec. 31, 2021
Disclosure of general information about financial statements [Abstract]
REPORTING ENTITY	1. REPORTING ENTITY GFL Environmental Inc. (“GFL” or the “Company”) was formed on March 5, 2020 under the laws of the Province of Ontario as a result of the amalgamation of GFL Environmental Inc. and its parent company GFL Environmental Holdings Inc. (“Holdings”). The amalgamation was accounted for as a transaction between entities under common control and the net assets are recorded at historical cost retrospectively. Upon amalgamation, GFL became the financial reporting entity. Concurrently with the amalgamation, GFL completed an initial public offering of subordinate voting shares and tangible equity units (“TEUs”) (collectively, the “IPO”). GFL’s subordinate voting shares trade on the New York Stock Exchange and the Toronto Stock Exchange under the symbol “GFL” and the TEUs trade on the New York Stock Exchange under the symbol “GFLU”. GFL is in the business of providing non-hazardous solid waste management, infrastructure and soil remediation services and liquid waste management services. These services are provided through GFL and its wholly owned subsidiaries and a network of facilities across Canada and the United States. GFL’s registered office is Suite 500, 100 New Park Place, Vaughan, ON, L4K 0H9. These audited consolidated financial statements (the “Annual Financial Statements”) include the accounts of GFL and its subsidiaries as at December 31, 2021. The Board of Directors approved these Annual Financial Statements on February 10, 2022.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2021
Disclosure of significant accounting policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of presentation These Annual Financial Statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”). Basis of measurement These Annual Financial Statements were prepared on the historical cost basis except for certain financial instruments that are measured at fair value at the end of the reporting period (see Note 20) and share-based payments. Presentation and functional currency These Annual Financial Statements are presented in Canadian dollars which is GFL’s functional currency. Basis of consolidation Subsidiaries are entities controlled by GFL. Control exists when GFL has power over an entity, exposure or rights to variable returns from GFL’s involvement with the entity, and the ability to use its power over the entity to affect the amount of GFL’s returns. The financial accounts and results of subsidiaries are included in these Annual Financial Statements of GFL from the date that control commences until the date that control ceases. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with GFL’s accounting policies. All intercompany assets and liabilities, equity, income, expenses and cash flows relating to transactions between GFL and its subsidiaries are eliminated in full on consolidation. Reclassification of prior period presentation As disclosed in Note 16 and Note 17, certain revenue disaggregation and segment reporting balances reported in prior periods have been reclassified for consistency with the current period presentation. These immaterial reclassifications had no effect on the reported consolidated results of operations. During the year ended December 31, 2021, GFL reclassified one of its business units from its Solid waste segment to Infrastructure and soil remediation segment and one of its business units from its Solid waste segment to Liquid waste segment to make the segment presentation consistent with an internal management reorganization. These changes resulted in a decrease in Solid waste revenue and an increase in both Infrastructure and soil remediation and Liquid waste revenue. All previously reported revenue by service type and segment information has been retrospectively adjusted to conform to the updated 2021 presentation. Business combinations Acquisitions of subsidiaries and businesses are accounted for using the acquisition method with the results of operations consolidated with those of GFL from the date of acquisition. The consideration for each acquisition is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed and the equity instruments issued by GFL in exchange for control of the acquired company or business. Acquisition-related costs are recognized in the consolidated statement of operations as incurred. Where the consideration for the acquisition includes any asset or liability resulting from a contingent consideration arrangement, it is measured at fair value at the acquisition date. Contingent consideration is remeasured at subsequent reporting dates at its fair value, and the resulting gain or losses recognized in the consolidated statement of operations. GFL records cash in escrow on the statement of financial position when it expects previously transferred consideration to be returned on account of specified conditions of the business combination not being met. GFL’s growth strategy is to focus on generating organic growth from all of its operating segments. In addition to organic growth, GFL deploys an active acquisition strategy involving the integration of acquired businesses into each of its operating segments through integration of property and equipment, back office functions, improving route density and realignment of disposal alternatives to effect synergies and maximize profits. Goodwill arising from acquisitions is largely attributable to the assembled workforce of the acquisitions, the potential synergies with the acquiree, and intangible assets that do not qualify for separate recognition. The determination of the fair values of acquired intangible assets and acquired landfill assets requires GFL to make significant estimates and assumptions. The significant assumptions used to value acquired intangible assets and acquired landfill assets include, among others, future expected cash flows and discount rate. Property and equipment Property and equipment are stated at cost, less accumulated depreciation and impairment. Assets are depreciated to residual values over their estimated useful lives, with depreciation commencing when an asset is ready for use. Significant parts of property and equipment that have different depreciable lives are depreciated separately. Judgment is used in determining the appropriate level of componentization. Depreciation is computed on a straight-line basis, unless otherwise stated, using the following useful lives: ​ ​ ​ ​ Type of property and equipment Depreciation term Buildings and improvements ​ 10 to 30 years or term of lease Landfills ​ Units of production Vehicles 10 to 20 years Machinery and equipment 3 to 20 years Containers 5 to 10 years Right-of-use assets Shorter of lease term or life of underlying asset(s) ​ The costs of repair and maintenance activities are recognized in the consolidated statement of operations as incurred. Distinguishing major inspections and overhaul from repairs and maintenance in determining which costs are capitalized is a matter of management judgement. An item of property and equipment is de-recognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on de-recognition of the asset (calculated as the difference between net disposal proceeds and the carrying amount of the asset) is included as a gain or loss in the consolidated statement of operations in the period the asset is de-recognized. Property and equipment are reviewed at the end of each reporting period to determine whether there is any indication of impairment. If the possibility of impairment is indicated, GFL will estimate the recoverable amount of the asset and record any impairment loss in the consolidated statement of operations. Assets under development are not depreciated until they are available for use. Landfill assets Landfill assets represent the cost of landfill airspace, including original acquisition cost and landfill construction and development costs, incurred during the operating life of the site. Landfill assets also include capitalized landfill closure and post-closure costs, net of accumulated amortization, and the cost of either new or landfill expansion permits. The original cost of landfill assets, together with incurred and projected landfill construction and development costs, is amortized on a per unit basis as landfill airspace is consumed. Landfill assets are amortized over their total available disposal capacity representing the sum of estimated permitted airspace capacity (having received the final permit from the governing authorities) plus future permitted airspace capacity, representing an estimate of airspace capacity that management believes is probable of being permitted based on the following criteria: ● Personnel are actively working to obtain the permit or permit modifications necessary for expansion of an existing landfill, and progress is being made on the project; ● It is probable that the required approvals will be received within the normal application and processing periods for approvals in the jurisdiction in which the landfill is located; ● GFL has a legal right to use or obtain land associated with the expansion plan; ● There are no significant known political, technical, legal or business restrictions or issues that could impair the success of the expansion effort; ● Management is committed to pursuing the expansion; and ● Additional airspace capacity and related costs have been estimated based on the conceptual design of the proposed expansion. GFL has been successful in receiving approvals for expansions pursued; however, there can be no assurance that GFL will be successful in obtaining approvals for landfill expansions in the future. Intangible assets Intangible assets are stated at cost, less accumulated amortization and impairment, and consist of Certificate of Approval (“C of A”) licenses, customer lists, municipal and other commercial contracts, trade name, licenses and permits and non-compete agreements. C of A licenses provide GFL with certain waste management rights in the province or state of issuance. C of A licenses that do no expire are considered to have an indefinite life and therefore are not subject to amortization. C of A licenses that relate to a leased facility are amortized over the lease term. Amortization is based on the estimated useful life using the following methods and rates: ​ ​ ​ ​ ​ ​ Type of intangible asset ​ Amortization term Indefinite life C of A ​ ​ ​ Indefinite Customer lists and municipal contracts ​ Straight-line ​ 5 to 10 years Trade name, definite life C of A and other assets Straight-line 1 to 15 years Non-compete agreements Straight-line 5 years ​ Intangible assets with indefinite useful lives are tested at least annually, at the cash-generating unit (“CGU”) level for impairment. The assessment of indefinite life is reviewed annually to determine whether the indefinite life assessment continues to be supportable. If not, the change in the useful life assessment from indefinite to finite is made on a prospective basis. Intangible assets with finite lives are amortized over the useful economic life on a straight-line basis and assessed for impairment whenever there is an indication that the intangible asset may be impaired. Amortization expense is included as part of cost of sales. Goodwill Goodwill arising on an acquisition of a business represents the excess of the purchase price over the fair value of the net identifiable assets of the acquired business. Goodwill is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to CGUs based on the lowest level within the entity in which the goodwill is monitored for internal management purposes. The allocation is made to those CGUs that are expected to benefit from the business combination in which the goodwill arose. GFL tests its goodwill for impairment at the operating segment level. Any potential impairment of goodwill is identified by comparing the recoverable amount of a CGU to its carrying value. Goodwill is reduced by the amount of deficiency, if any. If the deficiency exceeds the carrying amount of goodwill, the carrying values of the remaining assets in the CGUs are reduced by the excess on a pro-rata basis. GFL tests goodwill for impairment annually on December 31, or more frequently if there are indications of impairment. The recoverable amount of a CGU is the higher of the estimated fair value less costs of disposal or value-in-use of the CGU. In assessing value-in-use, the estimated future cash flows are discounted using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU. Landfill closure and post-closure obligations GFL recognizes the estimated liability for an asset retirement obligation (“ARO”) that results from acquisition, construction, development or normal operations in the year in which it is incurred. Costs associated with capping, closing and monitoring a landfill or portions of a landfill, after it ceases to accept waste, are initially measured at the discounted future value of the estimated cash flows over the landfill’s operating life. The operating life represents the period over which the landfill receives waste. This value is capitalized as part of the cost of the related asset and amortized over the asset’s useful life. Estimates of future expenditures of landfill capping, closure and post-closure are reviewed at least once annually and consider, amongst other things, regulations that govern each site. The estimated liabilities are valued using present value techniques that consider and incorporate assumptions and considerations marketplace participants would use in the determination of those estimates, including inflation, markups, inherent uncertainties due to the timing of work performed, information obtained from third parties, quoted and actual prices paid for similar work and engineering estimates. Inflation assumptions are based on management’s evaluation of current and future economic conditions and the expected timing of these expenditures. Estimates are discounted applying the risk-free rate, which is a rate that is essentially free of default risk. In determining the risk-free rate, consideration is given to both current and future economic conditions and the expected timing of expenditures. Leasing arrangements Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by GFL. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: ● fixed payments (including in-substance fixed payments), less any lease incentives receivable; ● variable lease payments that are based on an index or a rate; ● amounts expected to be payable by the lessee under residual value guarantees; ● the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and ● payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. As the interest rate implicit in GFL’s leases is typically not readily determinable, GFL utilizes its incremental borrowing rate to discount the lease payments. Right-of-use assets are measured at cost comprising the following: ● the amount of the initial measurement of lease liability; ● any lease payments made at or before the commencement date less any lease incentives received; ● any initial direct costs; and ● restoration costs. Lease obligations are subsequently measured at amortized cost using the effective interest method. GFL has elected not to recognize right-of-use assets and lease obligation for leases of low-value assets and short-term leases. Lease payments associated with these leases are expensed on a straight-line basis over the lease term. Revenue recognition GFL records revenue when control is transferred to the customer, generally at the time that the service is provided. Revenue is measured based on the consideration specified in a contract with a customer or consideration agreed by a customer. Revenue excludes amounts collected on behalf of third parties. GFL recognizes revenue from the following major sources: Collection and disposal of solid waste GFL generates revenue through fees charged for the collection of solid waste including recyclables, from its municipal, residential and commercial and industrial customers. Revenues from these contracts are influenced by a variety of factors including collection frequency, type of service, type and volume or weight of waste and type of equipment and containers furnished to the customer. In addition to handling GFL’s own collected waste volumes, its transfer stations, material recovery facilities (“MRFs”), landfills and organic waste processing facilities generate revenue from tipping fees paid to GFL by municipalities and third-party haulers and waste generators and from the sale of recycled commodities. GFL also operates MRFs, transfer stations and landfills for municipal owners under a variety of compensation arrangements, including fixed fee arrangements or on a tonnage or other basis. Our municipal customer relationships are generally supported by contracts ranging from three three Certain future variable considerations of long-term customer contracts may be unknown upon entering into the contract, including the amount that will be billed in accordance with annual CPI, market costs for fuel and commodity prices. The amount to be billed is often tied to changes in an underlying base index such as a CPI or a fuel or commodity index, and revenue is recognized once the index is established for the future period. GFL does not disclose the value of unsatisfied performance obligations for these contracts as its right to consideration corresponds directly to the value provided to the customer for services completed to date and all future variable consideration is allocated to wholly unsatisfied performance obligations. Collection and disposal of liquid waste GFL generates revenue through fees charged for the collection, management, transportation, processing and disposal of a wide variety of industrial and commercial liquid wastes. Revenue is primarily derived from fees charged to customers on a per service, volume and/or hour basis. Revenues from these contracts are influenced by a variety of factors including timing of contract, type of service, type and volume of liquid waste and type of equipment used. Revenue in the liquid waste business is also derived from the stewardship return incentives paid by most Canadian provinces in which GFL has liquid waste operations, as well as from the sale of used motor oil, solvents and downstream products to third parties. The fees received from third parties are based primarily on the market, type and volume of material sold. Generally, fees are billed and revenue is recognized at the time control is transferred. Revenue recognized under these agreements is variable in nature based on volumes and commodity prices at the time of sale, which are unknown at contract inception. Soil remediation and infrastructure contracts GFL earns revenue through fees collected for the excavation and transport of clean and contaminated soils and the remediation and disposal of contaminated and remediated soils. GFL also offers complementary civil, demolition, excavation and shoring services in its infrastructure business. In the soil remediation and infrastructure business, revenue is generated on a project basis, normally encompassing all of the above services. Revenue is recognized for these services based on the percentage of completion of the contract, measured based on the expected costs to complete the project. In cases where soil remediation services are sold outside of an infrastructure project, the fees for remediation and the related excavation operations are generated on a per tonne basis. Unbilled revenue Unbilled revenue occurs in certain situations, which vary by project. For example, amounts relating to contract assets are balances due from customers under construction contracts that arise when GFL receives payments from customers in relation with a series of performance related milestones. GFL will previously have recognized a contract asset for any work performed. Any amount previously recognized as a contract asset is reclassified to trade receivables at the point at which it is invoiced to the customer. Share-based payments Stock options issued by GFL as remuneration of its key employees, officers, and directors are settled in subordinate voting shares and are accounted for as equity-settled awards. The fair value of options granted is measured using either the Black-Scholes option pricing model or the Monte Carlo simulation methods, which rely on estimates of the expected risk-free interest rate, expected dividend payments, expected share price volatility, the value of GFL’s shares and the expected average life of the options. GFL believes these models adequately capture the substantive features of the option awards and are appropriate to calculate their fair values. The fair value of the options determined at the grant date is expensed over the vesting period using an accelerated method of amortization, with a corresponding increase to contributed surplus. Expense related to share-based payments is included as part of selling, general and administrative expense. Upon exercise of options, the amount recognized in contributed surplus for the awards and the cash received upon exercise are recognized as an increase in share capital. GFL has a long-term incentive plan (“LTIP”) to grant long-term equity-based incentives, including options, performance stock units (“PSUs”), restricted stock units (“RSUs”), and deferred share units (“DSUs”) to eligible participants. Each award represents the right to receive subordinate voting shares, or in the case of PSUs and RSUs, subordinate voting shares and/or cash, in accordance with the terms of the LTIP. The fair value of the RSUs and DSUs granted are based on the closing price of the subordinate voting shares on the day prior to the grant. The fair value of the RSUs and DSUs are recognized as compensation expense over the vesting period. As at December 31, 2021, there have been no PSUs issued. Income taxes Income tax expense or recovery is comprised of current and deferred income taxes. It is recognized in the consolidated statement of operations, except to the extent that the expense relates to items recognized directly in equity. A current or non-current tax liability/asset is the estimated tax payable/receivable on taxable earnings for the period, and any adjustments to taxes payable with respect to previous periods. The liability method is used to account for deferred tax assets and liabilities, which arise from temporary differences between the carrying amount of assets and liabilities recognized in the consolidated statement of financial position and their corresponding tax basis. The carry forward of unused tax losses and credits are recognized to the extent that it is probable they can be used in the future. The carrying amount of deferred income tax assets is reviewed at each reporting date and reduced to the extent it is no longer probable that the deferred income tax asset will be recovered. Deferred income tax assets and liabilities are calculated at the tax rates that are expected to apply when the asset or liability is recovered or settled. Current and deferred tax assets and liabilities are calculated using tax rates that have been enacted or substantively enacted at the end of the reporting date. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. Deferred tax income liabilities are offset if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred tax relates to the same taxable entity and the same taxation authority. Deferred financing costs Deferred financing costs in respect of GFL’s long-term debt are presented as a reduction of long-term debt and are recognized using the effective interest method over the term of the related financing agreement. Financial instruments Classification and measurement All financial assets and liabilities are recognized initially at fair value plus or minus transaction costs, except for financial instruments at fair value through profit or loss (“FVTPL”), for which transaction costs are expensed. Debt financial instruments are subsequently measured at FVTPL, fair value through other comprehensive income (“FVTOCI”), or amortized cost using the effective interest rate method. GFL determines the classification of its financial assets based on GFL’s business model for managing the financial assets and whether the instruments’ contractual cash flows represent solely payments of principal and interest on the principal amount outstanding. GFL’s derivatives designated as a hedging instrument in a qualifying hedge relationship are subsequently measured at FVTOCI. Equity instruments that meet the definition of a financial asset, if any, are subsequently measured at FVTPL or elected irrevocably to be classified at FVTOCI at initial recognition. Derivatives not designated in a qualified hedge relationship are measured at FVTPL. Financial liabilities are subsequently measured at amortized cost using the effective interest method or at FVTPL in certain circumstances or when the financial liability is designated as such. For financial liabilities that are designated as FVTPL, the amount of change in the fair value of the financial liability that is attributable to changes in GFL’s own credit risk of that liability is recognized in other comprehensive income or loss unless the recognition of the effects of changes in the liability’s credit risk in other comprehensive income or loss would create or enlarge an accounting mismatch in the consolidated statement of operations. The remaining amount of change in the fair value of the liability is recognized in the consolidated statement of operations. Changes in the fair value of a financial liability attributable to GFL’s own credit risk, if any, are recognized in other comprehensive income or loss and are not subsequently reclassified to the consolidated statement of operations; instead, they are transferred to retained earnings, upon de-recognition of the financial liability. All of GFL’s financial assets are categorized within the amortized cost measurement category. All of GFL’s financial liabilities, with the exception of deferred foreign exchange derivatives and the Purchase Contracts (as defined below), are also categorized within the amortized cost measurement category. Deferred foreign exchange derivatives, which qualify for hedge accounting, are categorized within the FVTOCI category and the Purchase Contracts, which is a financial liability with embedded derivative features, is categorized within the FVTPL category. Impairment GFL uses a forward-looking Expected Credit Loss (“ECL”) model to determine impairment of financial assets. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that GFL expects to receive. For trade receivables and holdbacks, GFL applies the simplified approach and has determined the allowance based on lifetime ECLs at each reporting date. GFL establishes a provision that is based on GFL’s historical credit loss experience, adjusted for forward-looking factors specific to the customers and the economic environment. Hedge accounting GFL is exposed to the risk of currency fluctuations and has entered into currency derivative contracts and is exposed to the risk of fuel price fluctuations and has entered into fuel derivative contracts to hedge a portion of this exposure on the basis of planned transactions. Where hedge accounting is applied, the criteria are documented at the inception of the hedge and updated at each reporting date. GFL documents the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking the hedging transactions. GFL also documents its assessment, at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in cash flows of hedged items. Basis of fair values Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: ● In the principal market for the asset or liability, or ● In the absence of a principal market, in the most advantageous market for the asset or liability. GFL uses valuation techniques that it believes are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 — inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 — are unobservable inputs for the asset or liability. Unobservable inputs are used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. The fair values of certain of GFL’s financial instruments are determined using Level 1 and Level 2 fair value measurements. GFL does not have any Level 3 fair value measurements. In addition, there have been no significant transfers between levels. Critical accounting judgments and estimates The preparation of the Annual Financial Statements in conformity with IFRS requires management to make estimates, assumptions and judgments that affect the reported amounts of assets, liabilities, revenue and expense for the period. Such estimates relate to unsettled transactions and events as of the date of the Annual Financial Statements. Accordingly, actual results may differ from estimated amounts as transactions are settled in the future. Estimates and assumptions are reviewed on an ongoing basis. Revisions to estimates are applied prospectively. The following areas are the critical judgments and estimates that management has made in applying GFL’s accounting policies and that have the most significant effect on amounts recognized in the Annual Financial Statements: ● Determining the fair value of acquired assets and liabilities in business combinations ● Determining the key assumptions for impairment testing for long-lived assets ● Forecasting future taxable income and the timing of reversal of temporary differences in connection with deferred income taxes ● Estimating the amount and timing of the landfill closure and post-closure obligations ● Determining the fair value of derivative financial instruments Foreign currency translation Functional currency Items included in the financial statements of GFL’s subsidiaries are measured using the currency of the primary economic environment in which each entity operates (the functional currency). Foreign currency transactions are translated into the functional currency of each entity using the exchange rates prevailing at the date of the transactions or valuation when items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of operations. Foreign operations GFL’s foreign operations are conducted through its subsidiaries located in the United States of America (“US subsidiaries”), whose functional currency is the United States dollar. The assets and liabilities of these US subsidiaries are translated into the presentation currency of GFL using the exchange rate at the reporting date. Revenues and expenses are translated at the average exchange rate for the period. The resulting foreign exchange translation differences are recorded as a currency translation adjustment in other comprehensive income or loss. Changes in Accounting Policies The IASB published Interest Rate Benchmark Reform - Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments were effective for annual reporting periods beginning on or after January 1, 2021. GFL has assessed the impacts of the amendments and concluded they had no material impact on the Annual Financial Statements. Future changes in accounting policies IAS 1 Amendment, Presentation of financial statements amendments, classification of liabilities as current or non-current The IASB issued a narrow-scope amendment to IAS 1 - Presentation of financial statements, which clarifies that the classification of liabilities as current or n

BUSINESS COMBINATIONS

BUSINESS COMBINATIONS	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about business combination [abstract]
BUSINESS COMBINATIONS	3. BUSINESS COMBINATIONS For the year ended December 31, 2021, GFL acquired 46 businesses, of which 41 were solid waste management businesses, and each of which GFL considers to be individually immaterial. The following table presents the purchase price allocation based on the best information available to GFL to date: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31 ​ 2021 2020 Net working capital, including cash acquired of $22.4 million and $28.0 million, respectively ​ $ 23.3 ​ $ (63.5) Property and equipment ​ ​ 1,000.1 ​ ​ 2,404.5 Intangible assets ​ 716.9 ​ 696.3 Other long-term assets ​ 0.5 ​ 0.5 Goodwill ​ 1,011.5 ​ 1,470.6 Lease obligations ​ (44.6) ​ (23.4) Other long-term liabilities ​ (14.7) ​ (28.3) Assumption of landfill closure and post-closure obligations ​ (122.3) ​ (262.6) Deferred income tax liabilities ​ (212.3) ​ (123.4) Net assets acquired ​ $ 2,358.4 ​ $ 4,070.7 ​ ​ ​ ​ ​ ​ ​ Share consideration issued ​ $ 36.3 ​ $ 78.4 Cash ​ ​ 2,322.1 ​ ​ 3,969.2 Accrued contingent consideration ​ — ​ 23.1 Consideration ​ $ 2,358.4 ​ $ 4,070.7 ​ In addition to the cash consideration noted above, during the year ended December 31, 2021, GFL paid $23.6 million in additional consideration, including $19.8 million related to acquisitions from prior years. GFL finalizes purchase price allocations relating to acquisitions within 12 months of the respective acquisition date and, as a result, there may be difference between the provisional estimates reflected above and the final acquisition accounting. During the year ended December 31, 2021, GFL finalized the purchase price allocations for certain acquisitions resulting in an increase in property and equipment of $25.2 million, an increase in other non-current assets of $3.1 million, an increase in accrued liabilities of $10.1 million, an increase in closure and post-closure obligations of $1.6 million, an increase in deferred income tax liabilities of $75.9 million and an increase in goodwill of $59.3 million. Approximately $208.7 million of the goodwill acquired during the year ended December 31, 2021 ($346.3 million during the year ended December 31, 2020) is expected to be deductible for tax purposes. Since the respective acquisition dates, revenue and net income before tax of approximately $333.0 million and $31.7 million, respectively, attributable to the 2021 acquisitions are included in these Annual Financial Statements. Pro forma results of operations If the 2021 acquisitions had occurred on January 1, 2021, the unaudited consolidated pro forma revenue and net loss before taxes for the year ended December 31, 2021 would have been $6,068.2 million and $697.8 million, respectively. The pro forma results do not purport to be indicative of the results of operations which would have resulted had the acquisitions occurred at the beginning of the year, nor are they necessarily indicative of future operating results.

TRADE AND OTHER RECEIVABLES

TRADE AND OTHER RECEIVABLES	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
TRADE AND OTHER RECEIVABLES	4. TRADE AND OTHER RECEIVABLES ​ The following table presents GFL’s trade and other receivables for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ December 31, 2020 Trade ​ $ 865.3 ​ $ 668.8 Holdbacks ​ ​ 85.9 ​ ​ 80.9 Unbilled revenue ​ ​ 203.6 ​ ​ 129.7 Expected credit losses ​ (20.1) ​ (12.1) ​ ​ $ 1,134.7 ​ $ 867.3 ​ Trade receivables disclosed above include amounts that are past due at the end of the reporting period for which GFL has not recognized an expected credit loss as there has not been a significant change in credit quality and the amounts are still considered recoverable.

PREPAID EXPENSES AND OTHER ASSE

PREPAID EXPENSES AND OTHER ASSETS	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
PREPAID EXPENSES AND OTHER ASSETS	5. PREPAID EXPENSES AND OTHER ASSETS ​ The following table presents GFL’s prepaid expenses and other assets for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ December 31, 2020 Prepaid expenses and other assets ​ $ 88.6 ​ $ 76.3 Vehicle parts, supplies and inventory ​ ​ 82.0 ​ $ 57.4 ​ ​ $ 170.6 ​ $ 133.7 ​ For the year ended December 31, 2020, GFL took a $14.2 million impairment charge, primarily consisting of a $11.4 million write down of inventory and a $2.3 million write down to dispose of inventory. In the year ended December 31, 2020, GFL wrote off an additional $7.2 million of other assets in relation to funds expected to be received from the vendor of a business acquired in 2018. As at December 31, 2020, the entire balance was determined not to be recoverable and was expensed in the year. There were no such charges for the year ended December 31, 2021.

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
PROPERTY, PLANT AND EQUIPMENT	6. PROPERTY AND EQUIPMENT ​ The following table presents the changes in cost and accumulated depreciation of GFL’s property and equipment for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Land, ​ ​ ​ ​ Machinery ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ buildings and ​ ​ ​ ​ ​ ​ ​ and ​ Assets under ​ ​ ​ ​ Right-of- ​ ​ ​ ​ improvements Landfills Vehicles equipment development Containers use assets Total Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 ​ $ 613.8 ​ $ 765.9 ​ $ 1,061.2 ​ $ 500.9 ​ $ 121.5 ​ $ 207.0 ​ $ 161.5 ​ $ 3,431.8 Additions ​ ​ 73.2 ​ ​ 92.6 ​ ​ 164.8 ​ ​ 119.2 ​ ​ 21.3 ​ ​ 43.5 ​ ​ 40.7 ​ ​ 555.3 Acquisitions via business combinations ​ ​ 560.0 ​ ​ 897.7 ​ ​ 455.0 ​ ​ 291.3 ​ ​ 5.0 ​ ​ 172.1 ​ ​ 23.4 ​ ​ 2,404.5 Disposals ​ ​ (2.9) ​ ​ — ​ ​ (18.2) ​ ​ (10.7) ​ ​ — ​ ​ (3.8) ​ ​ (20.6) ​ ​ (56.2) Transfers ​ ​ 31.0 ​ ​ 5.0 ​ ​ (0.3) ​ ​ 28.0 ​ ​ (63.5) ​ ​ (0.2) ​ ​ — ​ ​ — Changes in foreign exchange ​ ​ (28.8) ​ ​ (55.1) ​ ​ (31.1) ​ ​ (16.0) ​ ​ (1.0) ​ ​ (11.9) ​ ​ (1.5) ​ ​ (145.4) Balance, December 31, 2020 ​ 1,246.3 ​ 1,706.1 ​ 1,631.4 ​ 912.7 ​ 83.3 ​ 406.7 ​ 203.5 ​ 6,190.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ 1,246.3 ​ 1,706.1 ​ 1,631.4 ​ 912.7 ​ 83.3 ​ 406.7 ​ 203.5 ​ 6,190.0 Additions ​ 56.1 ​ 197.2 ​ 286.8 ​ 167.2 ​ 24.7 ​ 79.4 ​ 179.3 ​ 990.7 Acquisitions via business combinations ​ 226.1 ​ 382.5 ​ 180.9 ​ 85.4 ​ 6.2 ​ 74.4 ​ 44.6 ​ 1,000.1 Adjustments for prior year acquisitions ​ — ​ 14.8 ​ 9.9 ​ 0.5 ​ — ​ — ​ — ​ 25.2 Disposals ​ (49.8) ​ (58.9) ​ (36.9) ​ (40.9) ​ (1.0) ​ (10.8) ​ (78.3) ​ (276.6) Transfers ​ 7.3 ​ 19.4 ​ 13.0 ​ 5.7 ​ (45.5) ​ 0.2 ​ (0.3) ​ (0.2) Changes in foreign exchange ​ (3.3) ​ (4.1) ​ (3.1) ​ (1.6) ​ 1.6 ​ (0.6) ​ (0.1) ​ (11.2) Balance, December 31, 2021 ​ 1,482.7 ​ 2,257.0 ​ 2,082.0 ​ 1,129.0 ​ 69.3 ​ 549.3 ​ 348.7 ​ 7,918.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 ​ 26.8 ​ 162.2 ​ 206.6 ​ 109.6 ​ — ​ 55.2 ​ 21.3 ​ 581.7 Depreciation ​ 32.6 ​ 111.9 ​ 224.7 ​ 122.6 ​ — ​ 49.3 ​ 37.8 ​ 578.9 Disposals ​ (0.2) ​ — ​ (10.2) ​ (2.2) ​ — ​ (3.1) ​ (4.1) ​ (19.8) Changes in foreign exchange ​ (1.2) ​ (8.4) ​ (9.3) ​ (3.1) ​ — ​ (2.8) ​ (0.8) ​ (25.6) Balance, December 31, 2020 ​ 58.0 ​ 265.7 ​ 411.8 ​ 226.9 ​ — ​ 98.6 ​ 54.2 ​ 1,115.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ 58.0 ​ 265.7 ​ 411.8 ​ 226.9 ​ — ​ 98.6 ​ 54.2 ​ 1,115.2 Depreciation ​ 51.7 ​ 230.4 ​ 291.5 ​ 178.2 ​ — ​ 69.4 ​ 55.7 ​ 876.9 Disposals ​ (2.8) ​ (22.3) ​ (25.2) ​ (16.5) ​ — ​ (5.3) ​ (15.8) ​ (87.9) Changes in foreign exchange ​ 0.2 ​ 1.1 ​ 0.9 ​ 0.6 ​ — ​ 0.3 ​ 0.1 ​ 3.2 Balance, December 31, 2021 ​ 107.1 ​ 474.9 ​ 679.0 ​ 389.2 ​ — ​ 163.0 ​ 94.2 ​ 1,907.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amounts ​ ​ ​ ​ ​ ​ ​ ​ At December 31, 2020 ​ $ 1,188.3 ​ $ 1,440.4 ​ $ 1,219.6 ​ $ 685.8 ​ $ 83.3 ​ $ 308.1 ​ $ 149.3 ​ $ 5,074.8 Balance, December 31, 2021 ​ $ 1,375.6 ​ $ 1,782.1 ​ $ 1,403.0 ​ $ 739.8 ​ $ 69.3 ​ $ 386.3 ​ $ 254.5 ​ $ 6,010.6 ​ For the year ended December 31, 2021, total depreciation of property and equipment was $931.8 million ($810.6 million for the year ended December 31, 2020). Depreciation of property and equipment for the year ended December 31, 2021 was comprised of $876.9 million ($578.9 million for the year ended December 31, 2020) of depreciation shown above and $54.9 million ($231.7 million for the year ended December 31, 2020) of depreciation expense due to the difference between the ARO calculated using the credit-adjusted, risk-free discount rate required for measurement of the ARO through purchase accounting, compared to the risk-free discount rate required for annual valuations. Of the total depreciation for the year ended December 31, 2021, $901.9 million was included in cost of sales ($785.1 million for the year ended December 31, 2020) and $29.9 million was included in selling, general and administrative expenses ($25.5 million for the year ended December 31, 2020).

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
GOODWILL AND INTANGIBLE ASSETS	7. GOODWILL AND INTANGIBLE ASSETS ​ The following table presents the changes in cost and accumulated amortization of GFL’s goodwill and intangible assets for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Customer lists Trade name, definite ​ ​ ​ ​ ​ ​ ​ ​ Indefinite life ​ and municipal ​ life C of A and ​ Non-compete ​ ​ ​ ​ ​ Goodwill ​ C of A ​ contracts ​ other licenses ​ agreements ​ Total Cost ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 $ 5,173.8 $ 612.1 $ 2,426.1 $ 83.5 $ 187.8 ​ $ 8,483.3 Acquisitions via business combinations ​ 1,470.6 ​ 31.0 ​ 449.2 ​ — ​ 216.1 ​ ​ 2,166.9 Changes in foreign exchange ​ (144.0) ​ (1.7) ​ (30.7) ​ (1.7) ​ (6.4) ​ ​ (184.5) Balance, December 31, 2020 ​ 6,500.4 ​ 641.4 ​ 2,844.6 ​ 81.8 ​ 397.5 ​ 10,465.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ 6,500.4 ​ 641.4 ​ 2,844.6 ​ 81.8 ​ 397.5 ​ 10,465.7 Acquisitions via business combinations ​ 1,011.5 ​ 172.0 ​ 389.6 ​ — ​ 155.3 ​ ​ 1,728.4 Adjustments for prior year acquisitions ​ 59.3 ​ — ​ — ​ — ​ — ​ ​ 59.3 Divestitures ​ (56.2) ​ (1.4) ​ (10.1) ​ — ​ (2.2) ​ ​ (69.9) Changes in foreign exchange ​ (13.9) ​ (0.1) ​ (4.4) ​ (0.3) ​ (0.6) ​ ​ (19.3) Balance, December 31, 2021 ​ 7,501.1 ​ 811.9 ​ 3,219.7 ​ 81.5 ​ 550.0 ​ 12,164.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 ​ — ​ — ​ 408.6 ​ 4.8 ​ 48.1 ​ 461.5 Amortization ​ — ​ — ​ 341.6 ​ 8.9 ​ 76.5 ​ 427.0 Changes in foreign exchange ​ — ​ — ​ (12.2) ​ (0.8) ​ (3.6) ​ (16.6) Balance, December 31, 2020 ​ — ​ — ​ 738.0 ​ 12.9 ​ 121.0 ​ 871.9 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ — ​ — ​ 738.0 ​ 12.9 ​ 121.0 ​ 871.9 Amortization ​ — ​ — ​ 363.4 ​ 8.1 ​ 89.7 ​ 461.2 Balance, December 31, 2021 ​ — ​ — ​ 1,101.4 ​ 21.0 ​ 210.7 ​ 1,333.1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amounts ​ ​ ​ ​ ​ ​ At December 31, 2020 ​ $ 6,500.4 ​ $ 641.4 ​ $ 2,106.6 ​ $ 68.9 ​ $ 276.5 ​ $ 9,593.8 At December 31, 2021 ​ $ 7,501.1 ​ $ 811.9 ​ $ 2,118.3 ​ $ 60.5 ​ $ 339.3 ​ $ 10,831.1 ​ All intangible asset amortization expense is included in cost of sales. During the year ended December 31, 2021, GFL completed divestitures of certain landfill assets and hauling and ancillary operations for aggregate proceeds of $242.7 million (US$192.8 million) and realized an aggregate net gain of $153.3 million. In assessing goodwill and indefinite life intangible assets for impairment at December 31, 2021 and 2020, GFL compared the aggregate recoverable amount of the assets included in CGUs to their respective carrying amounts. For all CGUs, the recoverable amount was determined based on the value in use by discounting estimated future cash flows from a CGU to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU. Estimated cash flow projections are based on GFL’s one-year budget and three year strategic plan. There was no impairment recorded at the CGU level as at December 31, 2021 and 2020. The key assumptions used for both periods in determining the recoverable amount for each CGU are as follows: ● Revenue growth rates – Growth rates ranging from 5.0% to 6.4% were used for the periods covered in the financial projections and are based on historical results and expectations for the forecasted periods. ● Pre-tax discount rates –The pre-tax discount rate calculation is based on the specific circumstances of the CGU and range from 6.8% to 7.9% ( 5.6% to 7.5% for the year ended December 31, 2020). ● Terminal growth value – The cash flows beyond the initial period are extrapolated using a growth rate of 3.0% . Rates are based on market and industry trends researched and identified by management. ● Capital expenditures – The cash flow forecasts for capital expenditures are based on past experience and include the ongoing capital expenditures required to maintain the business. In all CGUs, reasonably possible changes to key assumptions would not cause the recoverable amount of each CGU to fall below the carrying value.

ACCOUNTS PAYABLE AND ACCRUED LI

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	12 Months Ended
	Dec. 31, 2021
Accounts Payable And Accrued Liabilities [Abstract]
ACCOUNTS PAYABLE AND ACCRUED LIABILITIES	8. ACCOUNTS PAYABLE AND ACCRUED LIABILITIES The following table presents GFL’s accounts payable and accrued liabilities for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Accounts payable ​ $ 565.7 ​ $ 413.1 Accrued liabilities ​ 355.7 ​ 277.0 Accrued interest ​ 74.3 ​ 34.0 Accrued payroll and benefits ​ 125.3 ​ 120.3 Deferred revenue ​ 198.7 ​ 170.4 ​ ​ $ 1,319.7 ​ $ 1,014.8 ​

LANDFILL CLOSURE AND POST-CLOSU

LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS	9. LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS ​ The following table presents GFL’s landfill closure and post-closure obligations for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Balance, beginning of period ​ $ 735.6 ​ $ 236.6 Acquisitions via business combinations ​ 122.3 ​ 262.6 Adjustment related to prior year acquisitions ​ 1.6 ​ — Adjustment for divestitures ​ (102.9) ​ — Provisions ​ 149.4 ​ 266.0 Accretion ​ 14.4 ​ 6.9 Expenditures ​ (37.1) ​ (21.7) Changes in foreign exchange ​ (2.7) ​ (14.8) Balance, end of period ​ 880.6 ​ 735.6 Less: Current portion of landfill closure and post-closure obligations ​ (39.1) ​ (55.3) Non-current portion of landfill closure and post-closure obligations ​ $ 841.5 ​ $ 680.3 ​ The present value of GFL’s future landfill closure and post-closure obligations have been estimated by management based on GFL’s cost, in today’s dollars, to settle closure and post-closure obligations at its landfills, projected timing of these expenditures and the application of discount and inflation rates. GFL used a risk-free discount rate of 1.60% in Canada and 1.90% in the United States as at December 31, 2021 (1.21% in Canada and 1.65% in the United States as at December 31, 2020) and an inflation rate of 1.78% in Canada and 2.09% in the United States (1.60% in Canada and 1.74% in the United States as at December 31, 2020) to calculate the present value of the landfill closure and post-closure obligations. Obligations acquired through business combinations are initially valued at fair value using a credit-adjusted, risk-free discount rate. Reducing the discount rate to the risk-free rate resulted in a one-time increase to the liability of $54.9 million included in the provisions line item in the table above for the year ended December 31, 2021 ($231.7 million for the year ended December 31, 2020). The landfill closure and post-closure obligations mature as follows: ​ ​ ​ ​ ​ Less than 1 year $ 39.1 Between 1-2 years ​ 75.2 Between 2-5 years ​ 117.6 Over 5 years ​ 648.7 ​ ​ $ 880.6 ​ Funded landfill post-closure assets GFL is required to deposit funds into trusts to settle post closure obligations for landfills in certain jurisdictions. As at December 31, 2021, included in other long-term assets are funded landfill post closure obligations, representing the fair value of legally restricted assets, totaling $22.9 million ($19.3 million as at December 31, 2020).

LONG-TERM DEBT

LONG-TERM DEBT	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
LONG-TERM DEBT	10. LONG-TERM DEBT The following table presents GFL’s long-term debt for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Revolving credit facility ​ $ — ​ $ 148.8 Term loan A facility ​ 500.0 ​ — Term loan B facility ​ 1,647.9 ​ 1,671.6 Notes ​ ​ 4.250% USD senior secured notes (“4.250% 2025 Secured Notes”) (1) ​ 633.9 ​ 636.6 3.750% USD senior secured notes (“3.750% 2025 Secured Notes”) (2) ​ 950.9 ​ 954.9 5.125% USD senior secured notes (“5.125% 2026 Secured Notes”) (3) ​ 633.9 ​ 636.6 3.500% USD senior secured notes (“3.500% 2028 Secured Notes”) (4) ​ 950.9 ​ 954.9 8.500% USD senior notes (“8.500% 2027 Notes”) ​ — ​ 458.4 4.000% USD senior notes (“4.000% 2028 Notes”) (5) ​ 950.9 ​ 636.6 4.750% USD senior notes (“4.750% 2029 Notes”) (6) ​ 950.9 ​ — 4.375% USD senior notes (“4.375% 2029 Notes”) (7) ​ 697.2 ​ — Equipment loans and others at interest rates ranging from 3.02% to 4.37% ​ 4.6 ​ 9.2 Subtotal ​ 7,921.1 ​ 6,107.6 Discount ​ (4.6) ​ (5.4) Net derivative instruments ​ 131.9 ​ 122.3 Deferred finance costs ​ (69.4) ​ (58.4) Total long-term debt ​ 7,979.0 ​ 6,166.1 Less: Current portion of long-term debt ​ (17.2) ​ (4.6) Total non-current portion of long-term debt ​ $ 7,961.8 ​ $ 6,161.5 ​ (1) The 4.250% 2025 Secured Notes bear interest semi-annually which commenced on December 1, 2020 with the principal maturing on June 1, 2025. (2) The 3.750% 2025 Secured Notes bear interest semi-annually which commenced on February 1, 2021 with the principal maturing on August 1, 2025. (3) The 5.125% 2026 Secured Notes bear interest semi-annually which commenced on December 15, 2019 with principal maturing on December 15, 2026. (4) The 3.500% 2028 Secured Notes bear interest semi-annually which commenced on September 1, 2021 with principal maturing on September 1, 2028. (5) The 4.000% 2028 Notes are comprised of US $500.0 million of initial notes and US $250.0 million of additional notes. The initial notes bear interest semi-annually which commenced on February 1, 2021, and the additional notes bear interest semi-annually commencing on February 1, 2022. The total principal is maturing on August 1, 2028. (6) The 4.750% 2029 Notes bear interest semi-annually commencing on December 15, 2021 with principal maturing on June 15, 2029. (7) The 4.375% 2029 Notes bear interest semi-annually commencing on February 15, 2022 with principal maturing on August 15, 2029. Revolving credit facility and term loan facility On September 27, 2021, GFL amended its credit facility agreement (the “Revolving Credit Agreement”) to, among other things, (a) modify the applicable pricing grid, (b) extend the term to September 27, 2026, (c) increase the Revolving Credit Facility (defined below) by an additional $200.0 million, and (d) add a delayed draw term loan of up to $500.0 million to finance acquisitions (the “Term Loan A Facility”). Under the Revolving Credit Agreement, GFL has access to $905.0 million of revolving credit facilities (available in Canadian and US dollars) and an aggregate of US$75.0 million of revolving credit facilities (available in US dollars) (collectively, the “Revolving Credit Facility”). The Revolving Credit Facility and Term Loan A Facility accrue interest at a rate of LIBOR/Bankers Acceptance plus 1.500% to 2.250% or Canadian/US prime plus 0.500% to 1.250%. As at December 31, 2021, GFL had $nil The Revolving Credit Agreement contains a Total Net Funded Debt to Adjusted EBITDA and an Interest Coverage Ratio (each as defined in the Revolving Credit Agreement) financial maintenance covenant. The Total Net Funded Debt to Adjusted EBITDA ratio to be maintained is equal to or less than 6.00 to 1.00 for a period of four complete fiscal quarters following completion of a Material Acquisition (as defined in the Revolving Credit Agreement) and at all other times, equal to or less than 5.75 to 1.00. The Interest Coverage Ratio must be equal to or greater than 3.00 to 1.00. As at December 31, 2021, GFL was in compliance with these covenants and as at December 31, 2020, GFL was in compliance with the financial maintenance covenant in effect at that time. The Revolving Credit Facility is secured by mortgages on certain properties, a general security agreement over all the assets of GFL and certain material subsidiaries and a pledge of shares of all subsidiaries.. GFL has a term loan B facility totaling US$1,299.8 million (the “Term Loan B Facility”), which matures on May 31, 2025 and bears interest at a rate of LIBOR (with a floor rate at 0.500%) plus 3.000% or US prime plus 2.000%. The Term Loan B Facility is secured by mortgages on certain properties, a general security agreement over all the assets of GFL and certain material subsidiaries and a pledge of the shares of such subsidiaries. Notes 2021 On June 8, 2021, GFL issued the 4.750% 2029 Notes, the net proceeds of which were used to fund the redemption of the 8.500% 2027 Notes, including related fees, premiums and accrued interest, with the remaining net proceeds used to pay down the Revolving Credit Facility. A prepayment penalty on the early redemption of the 8.500% 2027 Notes of $49.3 million and write off of deferred finance costs of $3.4 million were recognized in interest and other finance costs. GFL issued the 4.375% 2029 Notes on August 10, 2021 and the 4.000% 2028 Notes on September 24, 2021. The net proceeds from these offerings were used for general corporate purposes, including acquisitions. 2020 On March 5, 2020, GFL used a portion of the net proceeds of the IPO to fund the redemption of certain notes. A loss on extinguishment of the notes of $73.8 million and write off of deferred financing costs of $17.4 million were recognized in interest and other finance costs for the year ended December 31, 2020. GFL issued the 4.250% 2025 Secured Notes on April 22, 2020, and the 3.750% 2025 Secured Notes on August 24, 2020. The net proceeds from these offerings were used for general corporate purposes, including acquisitions. On November 23, 2020, GFL issued the 4.000% 2028 Notes, the net proceeds of which were used to fund the redemption of the 7.000% 2026 Notes, including related fees, premiums and accrued interest. A prepayment penalty on the early redemption of the 7.000% 2026 Notes of $35.5 million and write off of deferred financing costs of $6.6 million were recognized in interest and other finance costs for the year ended December 31, 2020. On December 21, 2020, GFL issued the 3.500% 2028 Secured Notes, the net proceeds of which were used to fund the redemption of US$744.3 million of the Term Loan B Facility, related fees, premiums and accrued interest. See Note 20 for additional information on the hedging arrangements related to above mentioned notes. Paid in Kind (“PIK”) Notes On March 5, 2020, in connection with the pre-closing capital changes implemented as part of the IPO, certain existing shareholders of Holdings subscribed for additional non-voting shares at a fair market value price per share of US$19.00, the proceeds of which, together with a loan in an aggregate principal amount of $29.0 million from Sejosa Holdings Inc., an entity controlled by Patrick Dovigi, Founder, Chairman, President and Chief Executive Officer of GFL, were used to redeem in full the PIK Notes in an aggregate amount of $1,049.9 million plus redemption premiums and penalties. A loss on extinguishment of $59.4 million was recognized in interest and other finance costs the year ended December 31, 2020. Changes in long-term debt arising from financing activities The following table presents GFL’s opening balances of long-term debt reconciled to closing balances: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Balance, beginning of period ​ $ 6,166.1 ​ $ 7,625.1 Cash flows ​ ​ Issuance of long-term debt ​ 3,816.0 ​ 4,667.9 Repayment of long-term debt ​ (2,010.8) ​ (6,200.3) Payment of financing costs ​ (30.6) ​ (41.0) Non-cash changes ​ ​ Accrued interest and other non-cash changes ​ 19.1 ​ 125.6 Revaluation of foreign exchange ​ 5.8 ​ (129.7) Fair value movements on cash flow hedges ​ 13.4 ​ 118.5 Balance, end of period ​ $ 7,979.0 ​ $ 6,166.1 ​ Commitments related to long-term debt The following table presents GFL’s principal future payments on long term debt in each of the next five years as follows: ​ ​ ​ ​ ​ 2022 $ 17.2 2023 ​ 16.9 2024 ​ 16.9 2025 ​ 1,589.2 2026 ​ 1,134.1 Thereafter ​ 5,146.8 ​ ​ $ 7,921.1 ​

INTEREST AND OTHER FINANCE COST

INTEREST AND OTHER FINANCE COSTS	12 Months Ended
	Dec. 31, 2021
Interest And Other Financing Costs [Abstract]
INTEREST AND OTHER FINANCE COSTS	11. INTEREST AND OTHER FINANCE COSTS The following table presents GFL’s interest and other finance costs for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Interest ​ $ 324.8 ​ $ 372.4 Prepayment penalties for early note redemption ​ 49.3 ​ 35.5 Other loss on extinguishment of debt ​ ​ — ​ ​ 133.2 Amortization of deferred financing costs ​ 21.7 ​ 36.1 Accretion of landfill closure and post-closure obligations ​ 14.4 ​ 6.9 Other finance costs ​ 23.9 ​ 13.5 Interest and other finance costs ​ $ 434.1 ​ $ 597.6 ​

LEASE OBLIGATIONS

LEASE OBLIGATIONS	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
LEASE OBLIGATIONS	12. LEASE OBLIGATIONS ​ GFL leases several assets including buildings, property and equipment. The following table presents GFL’s future minimum payments under lease obligations for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Lease obligations $ 364.6 $ 241.0 Less: Interest ​ 56.3 ​ 49.8 ​ ​ 308.3 ​ 191.2 Less: Current portion ​ 50.9 ​ 37.5 ​ ​ $ 257.4 ​ $ 153.7 ​ Lease obligations include $126.1 million of secured lease obligations as at December 31, 2021 ($73.1 million as at December 31, 2020). Interest expense in connection with lease obligations was $9.3 million for the year ended December 31, 2021 ($10.9 million for the year ended December 31, 2020). The following table presents principal and interest payments on future minimum lease payments under the lease obligations in each of the next five years as follows: ​ ​ ​ ​ ​ 2022 $ 64.2 2023 ​ 55.3 2024 ​ 45.9 2025 ​ 36.1 2026 ​ 101.0 Thereafter ​ 62.1 ​ ​ $ 364.6 ​

TANGIBLE EQUITY UNITS

TANGIBLE EQUITY UNITS	12 Months Ended
	Dec. 31, 2021
Tangible Equity Units [Abstract]
TANGIBLE EQUITY UNITS	13. TANGIBLE EQUITY UNITS ​ On March 5, 2020, GFL completed its offering of 15,500,000 6.00% TEUs for total gross proceeds of $1,040.7 million (US$775.0 million). Each TEU, which has a stated amount of US$50.00, is comprised of a prepaid stock purchase contract (the “Purchase Contract(s)”) and a senior amortizing note (the “Amortizing Note(s)”) due March 15, 2023, both of which are freestanding instruments and separate units of account. The Amortizing Notes are classified as a financial liability held at amortized cost. The Purchase Contracts are accounted for as prepaid forward contracts to deliver a variable number of equity instruments equal to a fixed dollar amount, subject to a cap and floor. Accordingly, the Purchase Contracts meet the definition of a financial liability with embedded derivative features, which GFL has elected to measure at fair value through profit or loss. This resulted in an unrealized loss of $349.6 million on the market value of the Purchase Contracts for the year ended December 31, 2021 ($449.2 million for the year ended December 31, 2020). The aggregate values assigned upon issuance of the TEUs, based on the relative fair values of the respective components of each TEU, were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Purchase Contracts Amortizing Notes Total Fair value price per TEU on issuance ​ $ 55.71 ​ $ 11.43 ​ $ 67.14 Gross proceeds ​ 863.5 ​ 177.2 ​ 1,040.7 Issuance costs ​ (28.1) ​ (5.7) ​ (33.8) Net proceeds on issuance ​ $ 835.4 ​ $ 171.5 ​ $ 1,006.9 ​ Each Amortizing Note has an initial principal amount of US$8.5143 and bears interest at 4.000% per year. On each of March 15, June 15, September 15, and December 15, GFL will pay equal quarterly cash instalments of US$0.7500 per Amortizing Note (except for the June 15, 2020 installment payment, which was US$0.8333 per Amortizing Note), which cash payment in the aggregate will be the equivalent of 6.000% per year with respect to each US$50.00 stated amount of the TEUs. Each instalment constitutes a payment of interest and a partial payment of principal. Unless settled earlier, on March 15, 2023 each Purchase Contract will automatically settle for subordinate voting shares. Upon settlement of a Purchase Contract, GFL will deliver not more than 2.6316 subordinate voting shares and not less than 2.1933 subordinate voting shares, subject to adjustment, based on the Applicable Market Value of GFL’s subordinate voting shares as described below: ● If the Applicable Market Value is greater than the threshold appreciation price, which is US$ 22.80 , holders will receive 2.1933 subordinate voting shares per Purchase Contract; ● If the Applicable Market Value is less than or equal to the threshold appreciation price but greater than or equal to the reference price, which is US$ 19.00 , the holder will receive a number of subordinate voting shares per Purchase Contract equal to US$ 50.00 , divided by the Applicable Market Value; and ● If the Applicable Market Value is less than the reference price, the holder will receive 2.6316 subordinate voting shares per Purchase Contract. The Applicable Market Value is defined as the arithmetic average of the volume weighted average price per share of GFL’s subordinate voting shares over the twenty consecutive trading day period immediately preceding March 15, 2023. The following table presents GFL’s TEUs for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Amortizing Notes ​ $ 70.4 ​ $ 123.4 Purchase Contracts ​ 1,218.1 ​ 1,263.7 ​ ​ 1,288.5 ​ 1,387.1 Less: Current portion of Amortizing Notes ​ (56.9) ​ (59.2) ​ ​ $ 1,231.6 ​ $ 1,327.9 ​ The minimum number of shares to be issued are included in the calculation of basic net loss per share. The TEUs have a potentially dilutive effect on the calculation of net income per share. See note 15 for additional information regarding the calculation of net loss per share. The following table presents GFL’s principal future payments on the Amortizing Notes: ​ ​ ​ ​ ​ 2022 $ 56.9 2023 ​ 14.9 ​ ​ $ 71.8 ​

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
INCOME TAXES	14. INCOME TAXES The effective income tax rates differ from the amount that would be computed by applying the combined federal and provincial statutory income tax rates to loss before income taxes. The following table presents GFL’s income tax reconciliations for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Loss before income taxes ​ $ (712.8) ​ $ (1,355.8) Income tax recovery at the combined basic federal and provincial tax rate (26.5% in 2021; and 26.5% in 2020) ​ (188.9) ​ (359.3) Decrease (increase) resulting from: ​ ​ Permanent differences ​ 72.1 ​ 120.0 Variance between combined Canadian tax rate and the tax rate applicable to U.S. earnings ​ (0.5) ​ (1.3) De-recognition (recognition) of deferred income tax assets ​ 4.4 ​ (11.1) Other ​ 6.9 ​ (1.7) Income tax recovery ​ $ (106.0) ​ $ (253.4) ​ (1) Subsequent to the original issuance of the December 31, 2020 annual consolidated financial statements, GFL determined the mark-to-market loss on Purchase Contracts should not be treated as a temporary difference for deferred income tax purposes. As a result, to correct this immaterial error, deferred income tax liabilities increased by $107.5 million to $573.5 million and income tax recovery decreased by $107.5 million to $253.4 million for the year ended December 31, 2020. ​ Deferred income taxes Deferred income taxes represent the net tax effect of non-capital tax losses and temporary differences between the consolidated financial statement carrying amounts and the tax basis of assets and liabilities. The following table presents GFL’s deferred income tax assets and liabilities and their changes for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Recognized in ​ ​ ​ Balance, ​ Acquisitions ​ ​ ​ ​ ​ ​ ​ ​ ​ other ​ Balance, ​ ​ December ​ via business ​ Foreign ​ Recognized ​ Recognized ​ comprehensive ​ December ​ ​ 31, 2020 ​ combinations ​ exchange ​ in equity ​ in net loss ​ loss ​ 31, 2021 Deferred income tax assets ​ ​ ​ ​ ​ ​ ​ Non-capital loss carry forwards ​ $ 426.8 ​ $ 0.5 ​ $ 0.2 ​ $ — ​ $ 19.3 ​ $ — ​ $ 446.8 Landfill closures and post-closure obligations ​ 179.9 ​ (18.3) ​ (0.7) ​ — ​ 17.2 ​ — ​ 178.1 Accrued liabilities ​ 10.1 ​ 0.7 ​ (1.1) ​ — ​ (8.5) ​ — ​ 1.2 Other ​ 106.0 ​ 18.6 ​ (0.1) ​ 2.1 ​ 7.6 ​ — ​ 134.2 ​ ​ 722.8 ​ 1.5 ​ (1.7) ​ 2.1 ​ 35.6 ​ — ​ 760.3 Deferred income tax liabilities ​ ​ ​ ​ ​ ​ ​ Property and equipment ​ 671.2 ​ 130.7 ​ (2.2) ​ — ​ (24.8) ​ — ​ 774.9 Intangible assets ​ 615.7 ​ 158.9 ​ (1.0) ​ — ​ (61.9) ​ — ​ 711.7 Cash flow hedges ​ 9.8 ​ — ​ — ​ — ​ (0.2) ​ (3.8) ​ 5.8 Other ​ (0.4) ​ 0.1 ​ (0.5) ​ — ​ (7.4) ​ — ​ (8.2) ​ ​ 1,296.3 ​ 289.7 ​ (3.7) ​ — ​ (94.3) ​ (3.8) ​ 1,484.2 Net deferred income tax liabilities ​ $ 573.5 ​ $ 288.2 ​ $ (2.0) ​ $ (2.1) ​ $ (129.9) ​ $ (3.8) ​ $ 723.9 ​ Acquisitions via business combinations includes $75.9 million of measurement period adjustments to adjust previously reported purchase price allocations completed during prior years. As at December 31, 2021, GFL had income tax losses of approximately $1,763.3 million ($1,754.0 million as at December 31, 2020) available to carry forward to reduce future years’ taxable income. If not utilized, these losses will begin to expire in 2025 and fully expire in 2041. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Recognized in ​ ​ ​ ​ ​ Balance, ​ Acquisitions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ other ​ Balance, ​ ​ December ​ via business ​ Foreign ​ Recognized ​ Recognized ​ comprehensive ​ December ​ ​ 31, 2019 ​ combinations (1) ​ exchange ​ in equity ​ in net loss ​ loss ​ 31, 2020 Deferred tax assets ​ ​ ​ ​ ​ ​ ​ Non-capital loss carry forwards ​ $ 216.3 ​ $ 68.4 ​ $ (1.5) ​ $ — ​ $ 143.6 ​ $ — $ 426.8 Landfill closures and post-closure obligations ​ 55.0 ​ 64.2 ​ (0.7) ​ — ​ 61.4 ​ — ​ 179.9 Accrued liabilities ​ 2.5 ​ 6.1 ​ — ​ — ​ 1.5 ​ — ​ 10.1 Other ​ 50.8 ​ — ​ (0.4) ​ 22.3 ​ 33.3 ​ — ​ 106.0 ​ ​ 324.6 ​ 138.7 ​ (2.6) ​ 22.3 ​ 239.8 ​ — ​ 722.8 Deferred tax liabilities ​ ​ ​ ​ ​ ​ ​ Property and equipment ​ 383.4 ​ 212.1 ​ (2.2) ​ — ​ 77.9 ​ — ​ 671.2 Intangible assets ​ 663.4 ​ 41.1 ​ (4.2) ​ — ​ (84.6) ​ — ​ 615.7 Cash flow hedges ​ 14.9 ​ — ​ — ​ — ​ — ​ (5.1) ​ 9.8 Other ​ (3.3) ​ 8.9 ​ 2.2 ​ — ​ (8.2) ​ — ​ (0.4) ​ ​ 1,058.4 ​ 262.1 ​ (4.2) ​ — ​ (14.9) ​ (5.1) ​ 1,296.3 Net deferred income tax liabilities ​ $ 733.8 ​ $ 123.4 ​ $ (1.6) ​ $ (22.3) ​ $ (254.7) ​ $ (5.1) ​ $ 573.5 ​

LOSS PER SHARE

LOSS PER SHARE	12 Months Ended
	Dec. 31, 2021
Equity [abstract]
LOSS PER SHARE	15. LOSS PER SHARE The following table presents GFL’s loss per share for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Net loss ​ $ (606.8) ​ $ (1,102.4) Less: amounts attributable to preferred shareholders ​ 53.6 ​ 13.7 Adjusted net loss ​ $ (660.4) ​ $ (1,116.1) Weighted and diluted weighted average number of shares outstanding ​ 361,566,007 ​ 360,383,291 Basic and diluted loss per share ​ $ (1.83) ​ $ (3.10) ​ (1) Subsequent to the original issuance of the December 31, 2020 annual consolidated financial statements, GFL determined the mark-to-market loss on Purchase Contracts should not be treated as a temporary difference for deferred income tax purposes. As a result, to correct this immaterial error, deferred income tax liabilities increased by $107.5 million to $573.5 million and income tax recovery decreased by $107.5 million to $253.4 million for the year ended December 31, 2020. Basic and diluted loss per share includes the minimum conversion of TEUs into subordinate voting shares, which as at December 31, 2021, represented 25,658,711 subordinate voting shares (33,991,500 subordinate voting shares as at December 31, 2020). Diluted loss per share excludes the effects of time-based share options, RSUs, Preferred Shares (defined below), and any amount of subordinate voting shares arising from the conversion of TEUs in excess of the minimum conversion, as the effect would be anti-dilutive.

SALES AND OPERATING REVENUE

SALES AND OPERATING REVENUE	12 Months Ended
	Dec. 31, 2021
Revenue [abstract]
SALES AND OPERATING REVENUE	16. SALES AND OPERATING REVENUE The following table presents GFL’s revenue disaggregated by service type for the periods indicated. ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Residential ​ $ 1,243.9 ​ $ 1,067.8 Commercial/industrial ​ 1,869.7 ​ 1,350.1 Total collection ​ 3,113.6 ​ 2,417.9 Landfill ​ 677.4 ​ 348.4 Transfer ​ 590.2 ​ 426.7 Material Recovery ​ 358.8 ​ 263.3 Other ​ 258.1 ​ 222.0 Solid waste ​ 4,998.1 ​ 3,678.3 Infrastructure and soil remediation ​ 529.5 ​ 538.2 Liquid waste ​ 679.7 ​ 457.3 Intercompany revenue ​ (681.8) ​ (477.6) Revenue ​ $ 5,525.5 ​ $ 4,196.2 ​ (1) Includes reclassification to decrease Other revenue by $4.6 million and increase Infrastructure and soil remediation revenue by $3.1 million and Liquid waste revenue by $1.5 million. There was no change in total revenue. Refer to Note 2 for additional details.

SEGMENT REPORTING

SEGMENT REPORTING	12 Months Ended
	Dec. 31, 2021
Operating Segments [Abstract]
SEGMENT REPORTING	17. SEGMENT REPORTING ​ GFL’s main lines of business are the transporting, managing, and recycling of solid and liquid waste and infrastructure and soil remediation services. GFL is divided into operating segments corresponding to the following lines of business: Solid waste, which includes hauling, landfill, transfer and MRFs; Infrastructure and soil remediation; and Liquid waste. Inter-segment transfers are made at market prices. ​ The operating segments are presented in accordance with the same criteria used for the internal report prepared for the chief operating decision-maker (“CODM”) who is responsible for allocating the resources and assessing the performance of the operating segments. The CODM assesses the performance of the segments on several factors, including gross revenue, intercompany revenue, revenue and adjusted EBITDA. GFL’s CODM is the Chief Executive Officer. ​ The Solid waste segment follows a national internal reporting structure, and each country is considered a separate operating segment by the CODM. ​ The following tables present GFL’s revenue and Adjusted EBITDA by operating segment for the periods indicated. Gross revenue is calculated based on revenue before intercompany revenue eliminations. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ Gross ​ Intercompany ​ ​ ​ Adjusted ​ ​ Revenue ​ Revenue ​ Revenue ​ EBITDA Solid waste ​ ​ ​ ​ Canada ​ $ 1,610.5 ​ $ (199.6) ​ $ 1,410.9 ​ $ 411.5 USA ​ 3,387.6 ​ (394.9) ​ 2,992.7 ​ 948.6 Solid waste ​ 4,998.1 ​ (594.5) ​ 4,403.6 ​ 1,360.1 Infrastructure and soil remediation ​ 529.5 ​ (10.0) ​ 519.5 ​ 92.2 Liquid waste ​ 679.7 ​ (77.3) ​ 602.4 ​ 147.5 Corporate ​ — ​ — ​ — ​ (136.1) ​ ​ $ 6,207.3 ​ $ (681.8) ​ $ 5,525.5 ​ $ 1,463.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2020 ​ ​ Gross ​ Intercompany ​ ​ ​ ​ Adjusted ​ ​ Revenue ​ Revenue ​ Revenue (1) ​ EBITDA (2) Solid waste ​ ​ ​ ​ Canada ​ $ 1,416.3 ​ $ (187.0) ​ $ 1,229.3 ​ $ 338.2 USA ​ 2,262.0 ​ (236.2) ​ 2,025.8 ​ 639.2 Solid waste ​ 3,678.3 ​ (423.2) ​ 3,255.1 ​ 977.4 Infrastructure and soil remediation ​ 538.2 ​ (10.9) ​ 527.3 ​ 91.6 Liquid waste ​ 457.3 ​ (43.5) ​ 413.8 ​ 97.9 Corporate ​ — ​ — ​ — ​ (90.2) ​ ​ $ 4,673.8 ​ $ (477.6) ​ $ 4,196.2 ​ $ 1,076.7 ​ Refer to Note 2 for additional details on the reclassifications outlined below: (1) Includes reclassification of $ 1.5 million from Solid waste - Canada into Liquid waste. (2) Includes reclassification of $0.4 million from Solid waste - Canada into Liquid waste. The following table presents GFL’s reconciliation of Adjusted EBITDA to net loss for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Adjusted EBITDA ​ $ 1,463.7 ​ $ 1,076.7 Less: ​ ​ Depreciation and amortization ​ 931.8 ​ 810.6 Amortization of intangible assets ​ 461.2 ​ 427.0 Interest and other finance costs ​ 434.1 ​ 597.6 Loss (gain) on foreign exchange ​ 16.2 ​ (37.3) Loss on sale of property and equipment ​ 1.9 ​ 4.6 Mark-to-market loss on fuel hedges ​ — ​ 1.8 Mark-to-market loss on Purchase Contracts ​ 349.6 ​ 449.2 Share-based payments ​ 45.7 ​ 37.9 Gain on divestiture ​ (153.3) ​ — Impairment and other charges ​ — ​ 21.4 Transaction costs ​ 64.2 ​ 60.1 IPO transaction costs ​ — ​ 46.2 Acquisition, rebranding and other integration costs ​ 25.1 ​ 11.4 Deferred purchase consideration ​ — ​ 2.0 Income tax recovery ​ (106.0) ​ (253.4) Net loss ​ $ (606.8) ​ $ (1,102.4) ​ Geographical information Revenue from external customers and non-current assets can be analyzed according to the following geographic areas: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue Non-current assets ​ December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Canada ​ $ 2,350.7 ​ $ 1,996.1 ​ $ 6,145.4 ​ $ 4,917.2 USA ​ 3,174.8 ​ 2,200.1 ​ 10,732.6 ​ 9,784.6 ​ ​ $ 5,525.5 ​ $ 4,196.2 ​ $ 16,878.0 ​ $ 14,701.8 ​ Goodwill and indefinite life intangible assets by operating segment The carrying amount of goodwill and indefinite life intangible assets allocated to the operating segments for impairment testing purposes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Solid waste ​ ​ Canada ​ $ 1,934.7 ​ $ 1,734.4 USA ​ 5,328.8 ​ 4,738.0 Infrastructure and soil remediation ​ 248.5 ​ 240.0 Liquid waste ​ 801.0 ​ 429.4 ​ ​ $ 8,313.0 ​ $ 7,141.8 ​

SHAREHOLDER'S CAPITAL

SHAREHOLDER'S CAPITAL	12 Months Ended
	Dec. 31, 2021
Share Capital, Reserves And Other Equity Interest [Abstract]
SHAREHOLDER'S CAPITAL	18. SHAREHOLDER’S CAPITAL a) Authorized capital GFL’s authorized share capital consists of (i) an unlimited number of subordinate voting shares, (ii) an unlimited number of multiple voting shares, (iii) an unlimited number of preferred shares, issuable in series, (iv) 28,571,428 Series A perpetual convertible preferred shares and (v) 8,196,721 Series B perpetual convertible preferred shares. Subordinate and multiple voting shares The rights of the holders of the subordinate voting shares and the multiple voting shares are substantially identical, except for voting and conversion. The holders of outstanding subordinate voting shares are entitled to one vote per subordinate voting share and the holders of multiple voting shares are entitled to ten votes per multiple voting share. The subordinate voting shares are not convertible into any other classes of shares. Each outstanding multiple voting share may at any time, at the option of the holder, be converted into one subordinate voting share. In addition, all multiple voting shares will convert automatically into subordinate voting shares at such time that is the earlier of the following: (i) Patrick Dovigi and/or his affiliates no longer beneficially own, directly or indirectly, at least 2.0% of the aggregate of the issued and outstanding subordinate voting shares and multiple voting shares; (ii) Patrick Dovigi is no longer serving as a director or in a senior management position at GFL; or (iii) the twentieth anniversary of the closing of the IPO. The subordinate voting shares and multiple voting shares rank pari passu with respect to the payment of dividends, return of capital and distribution of assets in the event of liquidation, dissolution or winding up of GFL. Preferred shares The preferred shares are issuable at any time and from time to time in series. Each series of preferred shares shall consist of such number of preferred shares and having such rights, privileges, restrictions and conditions as determined by the Board of Directors prior to the issuance thereof. On October 1, 2020, GFL issued 28,571,428 of Series A perpetual convertible preferred shares (the “Series A Preferred Shares”) to funds managed by HPS Investment Partners, LLC (“HPS”), at an issuance price of US$21.00 per share for gross proceeds of US$600 million. On December 17, 2021, GFL issued 8,196,721 Series B perpetual convertible preferred shares (the “Series B Preferred Shares”) to HPS, at an issuance price of US$36.60 per share for gross proceeds of US$300 million. The Series A Preferred Shares and Series B Preferred Shares are collectively referred to as the “Preferred Shares”. As at December 31, 2021, (a) the Series A Preferred Shares are convertible into 25,969,285 subordinate voting shares, at a conversion price of US$25.20, representing 7.2% of the issued and outstanding subordinate voting shares and 5.4% of the aggregate outstanding voting rights, and (b) the Series B Preferred Shares are convertible into 6,846,539 subordinate voting shares, at a conversion price of US$43.92, representing 1.9% of the issued and outstanding subordinate voting shares and 1.4% of the aggregate outstanding voting rights. The holders of the Preferred Shares are entitled to vote on an as-converted basis on all matters on which holders of subordinate voting shares and multiple voting shares vote, and to the greatest extent possible, will vote with the holders of subordinate voting shares and multiple voting shares as a single class. Each holder of Preferred Shares shall be deemed to hold, for the sole purpose of voting at any meeting of shareholders of GFL at which such holder is entitled to vote, the number of Preferred Shares equal to the number of subordinate voting shares into which such holder’s registered Preferred Shares are convertible as of the record date for the determination of shareholders entitled to vote at such shareholders meeting. The liquidation preference of the Series A Preferred Shares and Series B Preferred Shares accrete at a rate of 7.000% and 6.000% per annum, respectively, compounded quarterly. From and after the fourth anniversary of the issuance of the Preferred Shares, GFL will have the option each quarter to redeem a number of Preferred Shares in an amount equal to the increase in the liquidation preference for the quarter. This optional redemption amount can be satisfied in either cash or subordinate voting shares at the election of GFL. If GFL elects to pay the optional redemption amount for a particular quarter in cash, the accretion rate for that quarter for the Series A Preferred Shares and Series B Preferred Shares will be 6.000% and 5.000% per annum, respectively. The Preferred Shares are subject to transfer restrictions, but can be converted into subordinate voting shares by the holder at any time. GFL may also require the conversion or redemption of the Preferred Shares at an earlier date in certain circumstances. Amalgamation Effective March 5, 2020, immediately prior to the completion of the IPO, GFL amalgamated with Holdings. In connection with the amalgamation, all of the issued and outstanding shares of Holdings were exchanged for subordinate voting shares and multiple voting shares of GFL at an exchange ratio of 20.363259-for-one, other than the Class F shares of Holdings which were converted to multiple voting shares on an exchange ratio of 26.343032-for-one. Share issuances and cancellations The following table presents GFL’s share capital for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Subordinate ​ Multiple voting ​ Preferred ​ ​ ​ voting shares shares shares Total Balance, December 31, 2020 314,300,421 12,062,964 28,571,428 354,934,813 Issued as partial consideration for acquisitions 876,419 — — 876,419 Issued and fully paid during the year — — 8,196,721 8,196,721 Issued on exercise of share options 2,300,000 — — 2,300,000 Issued on exercise and settlement of RSUs 442,150 — — 442,150 Issued on TEU conversion 8,337,004 — — 8,337,004 Cancelled during the year (26,041) — — (26,041) Balance, December 31, 2021 326,229,953 12,062,964 36,768,149 375,061,066 ​ b) Share options, RSUs and DSUs Holdings established a stock option plan dated May 31, 2018, as amended on November 14, 2018 (the “Legacy Stock Option Plan”). In connection with the IPO, 159,468,329 options issued and outstanding under the Legacy Stock Option Plan (before exchange ratio restatement) with an exercise price of $1.00 (both of which are on a pre-converted basis) vested in accordance with the terms of the Legacy Stock Option Plan. After giving effect to the IPO, the options were exercised on a net basis, less applicable withholding taxes, into 3,203,925 subordinate voting shares (the “Legacy Option Shares”). At completion of the IPO, there were no options outstanding under the Legacy Stock Option Plan and such plan was terminated. Unless otherwise determined by the Board of Directors, the Legacy Option Shares will be held by a trustee in trust or in escrow on behalf of the legacy option holders. One-third of the Legacy Option Shares will vest and be released from escrow on each of the first three anniversaries of the IPO. Unless otherwise determined by the Board of Directors, if prior to the third anniversary of the IPO a legacy option holder’s employment with GFL is terminated without cause, such legacy option holder’s Legacy Option Shares held in trust at such time will continue to vest. Unless otherwise determined by the Board of Directors, if a legacy option holder’s employment is otherwise terminated prior to the third anniversary of the closing of the IPO, the legacy option holder’s Legacy Option Shares held in trust at such time will be cancelled for no consideration. In connection with the IPO, the Board of Directors adopted the LTIP which allows GFL to grant long-term equity-based incentives, including options, PSUs and RSUs, to eligible participants. Each award represents the right to receive subordinate voting shares, or in the case of PSUs and RSUs, subordinate voting shares and/or cash, in accordance with the terms of the LTIP. The director deferred share unit plan (the “DSU Plan”) was adopted by the Board of Directors, to provide non-employee directors the opportunity to receive a portion of their compensation in the form of DSUs. Each DSU represents a unit equivalent in value to a subordinate voting share based on the closing price of the subordinate voting shares on the day prior to the grant. The maximum number of subordinate voting shares reserved for issuance under the LTIP, the DSU Plan, and any other security-based compensation arrangement in any one-year period is 10% of the total issued and outstanding subordinate voting shares and multiple voting shares in the capital which as at December 31, 2021, would equate to 33,829,292 subordinate voting shares in the capital of GFL. Share options Changes in the number of share options held by officers and employees with their average exercise price per option are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average ​ Options exercise price (US$) Share options outstanding, December 31, 2020 19,643,184 ​ $ 28.05 Granted 9,676,000 ​ 33.00 Exercised (2,300,000) ​ 19.93 Cancelled (2,905,063) ​ 19.93 Share options outstanding, December 31, 2021 24,114,121 ​ $ 31.79 Vested share options, December 31, 2021 2,553,994 ​ $ 22.22 ​ For the year ended December 31, 2021, there were On June 29, 2021, 9,676,000 options were granted to named executive officers. The options vest on the later of June 5, 2024 or March 5, 2025 depending on the option holder, and subject to the satisfaction of certain market conditions. The options have two tranches with differing market conditions as follows: (i) 4,838,000 options vest if the trading price of a subordinate voting share achieves a volume weighted average price of US$50.00 for 20 consecutive days, and (ii) 4,838,000 options vest if the trading price of a subordinate voting share achieves a volume weighted average price of US$60.00 for 20 consecutive days. The options will expire on June 29, 2031. The total grant date fair value of the issued options is US$38.7 million. The weighted-average assumptions used in the Monte Carlo simulation to determine the total fair value of the issued options on the grant date are as follows: ​ ​ ​ ​ ​ ​ Grant date share price (USD per option) $ 31.98 Exercise price (USD per option) ​ $ 33.00 ​ Expected volatility (%) ​ 25.00 % Expected dividend yield (%) ​ 0.14 % Expected life (years) ​ 6.5 ​ Risk-free interest rate (%) ​ 1.18 % ​ Expected volatility was calculated based upon the historical average volatility of comparable public companies. The fair value of the options is recognized as compensation expense over the vesting period. For the year ended December 31, 2021, the total compensation expense related to share options amounted to $18.7 million ($30.5 million for the year ended December 31, 2020). RSUs and DSUs For the year ended December 31, 2021, 759,393 RSUs were granted to eligible participants under GFL’s LTIP. The fair value of the RSUs granted for the year ended December 31, 2021 was based on the closing price of the subordinate voting shares on the day prior to the grant date. For the year ended December 31, 2021, the total compensation expense related to RSUs amounted to $26.2 million ($6.9 million for the year ended December 31, 2020). For the year ended December 31, 2021, 20,206 DSUs were granted to non-employee directors for compensation under the director DSU Plan. For the year ended December 31, 2021, the total compensation expense related to DSUs amounted to $0.8 million ($0.5 million for the year ended December 31, 2020). The following table presents GFL’s summary of the RSUs and DSUs granted under the LTIP and DSU Plan for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Grant date fair value ​ Grant date fair value ​ ​ RSUs ​ (US$) ​ DSUs ​ (US$) Outstanding, December 31, 2020 1,522,659 ​ $ 19.95 18,248 ​ $ 19.92 Granted 759,393 ​ 35.80 20,206 ​ 33.16 Settled (441,730) ​ 19.00 (5,918) ​ 22.04 Forfeited (103,652) ​ 22.42 — ​ — Outstanding, December 31, 2021 1,736,670 ​ 26.77 32,536 ​ 27.76 Expected to vest 1,672,642 ​ $ 26.82 32,536 ​ $ 27.76 ​ For the year ended December 31, 2021, there were no RSU

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	19. SUPPLEMENTAL CASH FLOW INFORMATION The following table presents net change in non-cash working capital of GFL for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Effects of changes in ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ $ 114.3 ​ $ 83.4 Trade and other receivables, net ​ (138.0) ​ ​ (61.8) Prepaid expenses and other assets ​ (22.4) ​ ​ (0.5) Changes in non-cash working capital items, excluding investment in acquisition related net working capital items ​ ​ (46.1) ​ ​ 21.1 Investment in acquisition related net working capital items ​ ​ (41.0) ​ ​ (15.9) Total changes in non-cash working capital items ​ $ (87.1) ​ $ 5.2 ​

FINANCIAL INSTRUMENTS AND RISK

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
FINANCIAL INSTRUMENTS AND RISK MANAGEMENT	20. FINANCIAL INSTRUMENTS AND RISK MANAGEMENT GFL’s financial instruments consist of cash, trade accounts receivable, trade accounts payable, long-term debt, including related hedging instruments, and TEUs. Fair value measurement The carrying value of GFL’s financial assets are equal to their fair values. The carrying value of GFL’s financial liabilities approximate their fair values with the exception of GFL’s outstanding U.S. dollar secured and unsecured notes (the “Notes”) and Amortizing Notes. The fair value hierarchy for these instruments are as follows for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Carrying Value Fair Value Level 1 Level 2 Level 3 Notes ​ $ 5,764.0 ​ $ 5,808.3 ​ $ — ​ $ 5,808.3 ​ $ — Amortizing Notes ​ ​ 70.4 ​ ​ 70.4 ​ ​ 70.4 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ ​ Carrying Value Fair Value Level 1 Level 2 Level 3 Notes ​ $ 4,272.6 ​ $ 4,454.3 ​ $ — ​ $ 4,454.3 ​ $ — Amortizing Notes ​ ​ 123.4 ​ ​ 126.8 ​ ​ — ​ ​ 126.8 ​ ​ — ​ GFL uses a discounted cash flow model incorporating observable market data, such as foreign currency forward rates, to estimate the fair value of its notes. Certain leases, equipment loans and other, and amounts due to related parties do not bear interest or bear interest at an amount that is not stated at fair value. Purchase Contracts and net derivative instruments, which are recorded at fair value, are classified within Level 1 and Level 2, respectively. Financial risk management objectives As a result of holding and issuing financial instruments, GFL is exposed to liquidity, credit and market risks. The following provides a description of these risks and how GFL manages these exposures. Credit risk Credit risk is the risk of loss associated with a counterparty’s inability to fulfill its payment obligations. GFL’s principal financial assets that expose it to credit risk are accounts receivable. GFL uses historical trends of default, the timing of recoveries and the amount of loss incurred, adjusted for management’s judgement as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends. GFL considers the following as constituting an event of default for internal credit risk management purposes as historical experience indicates that accounts receivable that meet either of the following criteria are generally not recoverable: ● the customer is insolvent; or ● GFL’s relationship with the customer has been severed; and/or ● the customer’s receivable has aged beyond a reasonable period. GFL provides credit to its customers in the normal course of its operations. The amounts disclosed in the statement of financial position represent the maximum credit risk and are net of allowance for doubtful accounts, based on management’s estimates taking into account GFL’s prior experience and its assessment of the current economic environment. The following is a breakdown of the trade receivables aging. It does not include holdbacks or unbilled revenue as they are made up of amounts to be received at the end of specific long term contracts. ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 0-60 days ​ $ 708.6 ​ $ 543.8 61-90 days ​ 59.8 ​ 47.3 91+ days ​ 96.9 ​ 77.7 ​ ​ $ 865.3 ​ $ 668.8 ​ In determining the recoverability of trade and other receivables, GFL considers any change in the credit quality of the trade receivable from the date credit was initially granted up to the end of the reporting period. Liquidity risk GFL monitors and manages its liquidity to ensure that it has access to sufficient funds to meet its liabilities when due. Management of GFL believes that future cash flows from operations and the availability of credit under existing bank arrangements is adequate to support GFL’s financial liquidity needs for its ongoing operations. Under the Revolving Credit Agreement, GFL has access to $905.0 million of revolving credit facilities (available in Canadian and US dollars) and an aggregate of US$75.0 million of revolving credit facilities (available in US dollars). GFL has financial liabilities with varying contractual maturity dates. With the exception of long-term debt and lease obligations, all of GFL’s significant financial liabilities mature in less than one year. Interest rate risk Interest rate risk is the risk that the fair value or future cash flows of a financial liability will fluctuate because of changes in market interest rates. GFL enters into both fixed and floating rate debt, including equipment loans and also leases certain assets with fixed rates. GFL’s risk management objective is to minimize the potential for changes in interest rates to cause adverse changes in cash flows to GFL. The ratio of fixed to floating rate obligations outstanding is designed to maintain flexibility in GFL’s capital structure to adjust to prevailing market conditions. GFL also manages interest rate risk through hedging instruments, as discussed further below as part of foreign currency risk. At December 31, 2021, GFL had a ratio of fixed to floating rate obligations of approximately 72.9% fixed and 27.1% floating (as at December 31, 2020 70.2% fixed and 29.8% floating). A 1% change in the interest rate on floating rate obligations would have resulted in a change in the interest expense for the year ended December 31, 2021 of approximately $21.5 million based on the balances outstanding as at December 31, 2021 (approximately $18.2 million for the year ended December 31, 2020). Foreign currency risk GFL is exposed to foreign currency risk relating to its operating and financing activities and partially mitigates such risk using certain cross-currency interest rate swaps. A $0.01 change in the U.S. dollar to Canadian dollar exchange rate would impact our annual revenue and earnings for year ended December 31, 2021, by approximately $25.3 million, and $7.5 million, respectively (for the year ended December 31, 2020, $16.4 million and $4.9 million respectively). GFL’s swapped instruments included the following: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Notional ​ ​ ​ ​ ​ Fixed Foreign ​ ​ ​ ​ ​ ​ Amount ​ Fixed/Variable ​ Fixed/Variable Interest ​ Exchange ​ ​ ​ ​ Underlying Items ($US) Interest Rate Paid Rate Received Rate Paid Effective Date Expiration Term Loan ​ 399.4 ​ 3-Month CDOR + 3.174 % 3-Month LIBOR + 2.750 % 1.2976 ​ May 31, 2018 ​ May 30, 2025 4.250% 2025 Secured Notes 500.0 4.805 % 4.250 % 1.4198 ​ April 29, 2020 ​ June 1, 2025 5.125% 2026 Secured Notes 500.0 5.725 % 5.125 % 1.3245 ​ December 16, 2019 ​ December 15, 2026 8.500% 2027 Notes 48.0 8.399 % 8.500 % 1.3355 ​ April 23, 2019 ​ May 1, 2027 8.500% 2027 Notes 300.0 8.419 % 8.500 % 1.3355 ​ April 23, 2019 ​ May 1, 2027 8.500% 2027 Notes 348.0 8.500 % 8.828 % 1.2026 ​ June 8, 2021 ​ May 1, 2027 4.000% 2028 Notes ​ 500.0 ​ 4.524 % 4.000 % 1.3112 ​ November 23, 2020 ​ August 1, 2028 4.750% 2029 Notes 350.0 5.317 % 4.750 % 1.2026 ​ June 8, 2021 ​ June 8, 2029 ​ The effective cross-currency swaps eliminate the impact of changes in the value of the U.S. dollar between the date of issuance of the Notes and their respective maturity dates. The cross-currency interest rate swap associated with the 8.500% 2027 Notes continued to be in place after the redemption of the notes. As a result of the redemption, GFL discontinued the use of hedge accounting. GFL entered into an offset swap to receive and pay interest semi-annually at 8.828% on US$348.0 million in order to hedge this exposure. In addition, GFL has exposure to foreign currency risk on its Term Loan B Facility. GFL manages a portion of this exposure with cash flow from its US operations as well as through US$450.0 million in cross-currency swaps to hedge the impact of changes in the value of the U.S. dollar between the date of issuance and the Term Loan B Facility maturity date of May 31, 2025, as adjusted for the mandatory repayments required under the Term Loan B Facility. At maturity, GFL will have paid a total of $500.8 million in exchange for US$386.0 million. These cross-currency swaps have been designated at inception and accounted for as cash flow hedges. A gain, net of tax, in the fair value of derivatives designated as cash flow hedges in the amount of $1.3 million has been recorded in other comprehensive loss for the year ended December 31, 2021 (gain, net of tax in the amount of $1.8 million for the year ended December 31, 2020). Commodity risk GFL entered into a series of swap contracts to partially hedge our exposure of diesel fuel purchases in Canada and certain areas in the U.S.The fair value of the agreements represented an asset of approximately $5.4 million as at December 31, 2021 which is included in our net derivative instruments ($3.7 million as at December 31, 2020). GFL recognized an expense for changes in the fair value of the fuel contracts within its consolidated statements of operations of $nil for the year ended December 31, 2021 ($1.8 million for the year ended December 31, 2020). GFL markets a variety of recyclable materials, including cardboard, mixed paper, plastic containers, glass bottles and ferrous and aluminum metals. GFL owns and operates recycling operations and sells other collected recyclable materials to third parties for processing before resale. To reduce GFL’s exposure to commodity price risk with respect to recycled materials, it has adopted a pricing strategy of charging collection and processing fees for recycling volume collected from third parties. In the event of a change in recycled commodity prices, a 10% change in average recycled commodity prices from the average prices that were in effect would have had a $14.7 million and $6.7 million impact on revenues for the year ended December 31, 2021 and December 31, 2020, respectively. Capital management GFL defines capital that it manages as the aggregate of its shareholders’ equity and long-term debt net of cash. ​ GFL makes adjustments to its capital based on the funds available to GFL in order to support the ongoing operations of the business and in order to ensure that the entities in GFL will be able to continue as going concerns, while maximizing the return to stakeholders through the optimization of the debt and equity balances. GFL manages its capital structure, and makes adjustments to it in light of changes in economic conditions. In order to maintain or modify the capital structure, GFL may arrange new debt with existing or new lenders, or obtain additional financing through other means. Management reviews its capital management approach on an ongoing basis and believes that this approach, given the size of GFL, is reasonable. There were no changes in GFL’s approach to capital management during the year ended December 31, 2021, and year ended December 31, 2020.

COMMITMENTS

COMMITMENTS	12 Months Ended
	Dec. 31, 2021
Disclosure of contingent liabilities [abstract]
COMMITMENTS	21. COMMITMENTS a) Letters of credits As at December 31, 2021, GFL had letters of credit totaling approximately $199.5 million outstanding ($133.8 million as at December 31, 2020), which are not recognized in the Annual Financial Statements. Interest expense in connection with these letters of credit was $3.9 million for the year ended December 31, 2021 ($3.8 million for the year ended December 31, 2020). b) Performance bonds As at December 31, 2021, GFL had issued performance bonds totaling $1,748.1 million ($1,697.4 million as at December 31, 2020).

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2021
Related Parties [Abstract]
RELATED PARTY TRANSACTIONS	22. RELATED PARTY TRANSACTIONS Included in due to related party is a non-interest bearing unsecured promissory note payable to Josaud Holdings Inc., an entity controlled by Patrick Dovigi. The note matures on January 1, 2023 and is payable in equal semi-annual instalments of $3.5 million. The remaining principal outstanding on the note payable was $10.5 million as at December 31, 2021 ($17.5 million as at December 31, 2020). Also included in due to related party is an interest bearing unsecured promissory note issued on March 5, 2020 payable to Sejosa Holdings Inc., an entity controlled by Patrick Dovigi. The note matures on March 5, 2025, is payable in equal semi-annual instalments of $2.9 million and bears interest at market rate. The remaining principal outstanding on the note payable was $20.3 million as at December 31, 2021 ($26.1 million as at December 31, 2020). These transactions are measured at the exchange amount, which is the amount of consideration established and agreed to by the related parties. On February 1, 2020, in connection with his resignation as an officer of GFL, the Company issued a director a separation payment of 73,947 subordinate voting shares issued at the IPO price of US$19.00. From time to time, GFL has entered into leases with entities controlled by affiliates of Patrick Dovigi, as well as entities controlled by another director of GFL (the “Related Parties”). At this time, GFL leases four properties from the Related Parties. These leases are on arm’s length and commercially reasonable terms, and have been supported by rental rate comparisons prepared by third parties. None of the leased premises are material to the operations of GFL. For the year ended December 31, 2021, GFL paid $3.9 million ($2.7 million for the year ended December 31, 2020) in aggregate lease payments to the Related Parties. Compensation of key management personnel The remuneration of key management personnel consisted of salaries, short-term benefits and share based payments. During the year ended December 31, 2021 total salaries and short-term benefits and share based payments to key management personnel was $34.2 million ($41.8 million for the year ended December 31, 2020).

EXPENSES BY NATURE

EXPENSES BY NATURE	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
EXPENSES BY NATURE	23. EXPENSES BY NATURE The following table presents GFL’s expenses by nature for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Employee benefits ​ $ 1,678.6 ​ $ 1,308.1 Transfer and disposal costs ​ 1,235.7 ​ 1,002.0 Interest and other finance costs ​ 434.1 ​ 597.6 Depreciation of property and equipment ​ 931.8 ​ 810.6 Amortization of intangible assets ​ 461.2 ​ 427.0 Other expense ​ 559.4 ​ 402.2 Transaction costs ​ 64.2 ​ 60.1 IPO transaction costs ​ — ​ 46.2 Acquisition, rebranding and other integration costs ​ 25.1 ​ 11.4 Maintenance and repairs ​ 357.5 ​ 261.2 Fuel costs ​ 230.6 ​ 147.8 Loss (gain) on foreign exchange ​ 16.2 ​ (37.3) Share-based payments ​ 45.7 ​ 37.9 Loss on sale of property and equipment ​ 1.9 ​ 4.6 Gain on divestiture ​ (153.3) ​ — Mark-to-market loss on Purchase Contracts ​ 349.6 ​ 449.2 Impairment and other charges ​ — ​ 21.4 Deferred purchase consideration ​ — ​ 2.0 Total expenses by nature ​ $ 6,238.3 ​ $ 5,552.0 ​ (1) Includes reclassification of $5.9 million from Other expense and $11.2 million from Fuel costs into Maintenance and repairs. There was no change in total expense by nature.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2021
Disclosure of significant accounting policies [Abstract]
Accounting policy for basis of presentation	Basis of presentation These Annual Financial Statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”), as issued by the International Accounting Standards Board (“IASB”).
Accounting policy for Basis of measurement	Basis of measurement These Annual Financial Statements were prepared on the historical cost basis except for certain financial instruments that are measured at fair value at the end of the reporting period (see Note 20) and share-based payments.
Accounting policy for Presentation and functional currency	Presentation and functional currency These Annual Financial Statements are presented in Canadian dollars which is GFL’s functional currency.
Description of accounting policy for basis of consolidation	Basis of consolidation Subsidiaries are entities controlled by GFL. Control exists when GFL has power over an entity, exposure or rights to variable returns from GFL’s involvement with the entity, and the ability to use its power over the entity to affect the amount of GFL’s returns. The financial accounts and results of subsidiaries are included in these Annual Financial Statements of GFL from the date that control commences until the date that control ceases. When necessary, adjustments are made to the financial statements of subsidiaries to bring their accounting policies into line with GFL’s accounting policies. All intercompany assets and liabilities, equity, income, expenses and cash flows relating to transactions between GFL and its subsidiaries are eliminated in full on consolidation.
Accounting policy for reclassification of prior period presentation	Reclassification of prior period presentation As disclosed in Note 16 and Note 17, certain revenue disaggregation and segment reporting balances reported in prior periods have been reclassified for consistency with the current period presentation. These immaterial reclassifications had no effect on the reported consolidated results of operations. During the year ended December 31, 2021, GFL reclassified one of its business units from its Solid waste segment to Infrastructure and soil remediation segment and one of its business units from its Solid waste segment to Liquid waste segment to make the segment presentation consistent with an internal management reorganization. These changes resulted in a decrease in Solid waste revenue and an increase in both Infrastructure and soil remediation and Liquid waste revenue. All previously reported revenue by service type and segment information has been retrospectively adjusted to conform to the updated 2021 presentation.
Accounting policy for business combinations	Business combinations Acquisitions of subsidiaries and businesses are accounted for using the acquisition method with the results of operations consolidated with those of GFL from the date of acquisition. The consideration for each acquisition is measured as the aggregate of the fair values of assets given, liabilities incurred or assumed and the equity instruments issued by GFL in exchange for control of the acquired company or business. Acquisition-related costs are recognized in the consolidated statement of operations as incurred. Where the consideration for the acquisition includes any asset or liability resulting from a contingent consideration arrangement, it is measured at fair value at the acquisition date. Contingent consideration is remeasured at subsequent reporting dates at its fair value, and the resulting gain or losses recognized in the consolidated statement of operations. GFL records cash in escrow on the statement of financial position when it expects previously transferred consideration to be returned on account of specified conditions of the business combination not being met. GFL’s growth strategy is to focus on generating organic growth from all of its operating segments. In addition to organic growth, GFL deploys an active acquisition strategy involving the integration of acquired businesses into each of its operating segments through integration of property and equipment, back office functions, improving route density and realignment of disposal alternatives to effect synergies and maximize profits. Goodwill arising from acquisitions is largely attributable to the assembled workforce of the acquisitions, the potential synergies with the acquiree, and intangible assets that do not qualify for separate recognition.
Accounting policy for property and equipment	Property and equipment Property and equipment are stated at cost, less accumulated depreciation and impairment. Assets are depreciated to residual values over their estimated useful lives, with depreciation commencing when an asset is ready for use. Significant parts of property and equipment that have different depreciable lives are depreciated separately. Judgment is used in determining the appropriate level of componentization. Depreciation is computed on a straight-line basis, unless otherwise stated, using the following useful lives: ​ ​ ​ ​ Type of property and equipment Depreciation term Buildings and improvements ​ 10 to 30 years or term of lease Landfills ​ Units of production Vehicles 10 to 20 years Machinery and equipment 3 to 20 years Containers 5 to 10 years Right-of-use assets Shorter of lease term or life of underlying asset(s) ​ The costs of repair and maintenance activities are recognized in the consolidated statement of operations as incurred. Distinguishing major inspections and overhaul from repairs and maintenance in determining which costs are capitalized is a matter of management judgement. An item of property and equipment is de-recognized upon disposal or when no future economic benefits are expected to arise from the continued use of the asset. Any gain or loss arising on de-recognition of the asset (calculated as the difference between net disposal proceeds and the carrying amount of the asset) is included as a gain or loss in the consolidated statement of operations in the period the asset is de-recognized. Property and equipment are reviewed at the end of each reporting period to determine whether there is any indication of impairment. If the possibility of impairment is indicated, GFL will estimate the recoverable amount of the asset and record any impairment loss in the consolidated statement of operations. Assets under development are not depreciated until they are available for use.
Accounting policy for landfill assets	Landfill assets Landfill assets represent the cost of landfill airspace, including original acquisition cost and landfill construction and development costs, incurred during the operating life of the site. Landfill assets also include capitalized landfill closure and post-closure costs, net of accumulated amortization, and the cost of either new or landfill expansion permits. The original cost of landfill assets, together with incurred and projected landfill construction and development costs, is amortized on a per unit basis as landfill airspace is consumed. Landfill assets are amortized over their total available disposal capacity representing the sum of estimated permitted airspace capacity (having received the final permit from the governing authorities) plus future permitted airspace capacity, representing an estimate of airspace capacity that management believes is probable of being permitted based on the following criteria: ● Personnel are actively working to obtain the permit or permit modifications necessary for expansion of an existing landfill, and progress is being made on the project; ● It is probable that the required approvals will be received within the normal application and processing periods for approvals in the jurisdiction in which the landfill is located; ● GFL has a legal right to use or obtain land associated with the expansion plan; ● There are no significant known political, technical, legal or business restrictions or issues that could impair the success of the expansion effort; ● Management is committed to pursuing the expansion; and ● Additional airspace capacity and related costs have been estimated based on the conceptual design of the proposed expansion. GFL has been successful in receiving approvals for expansions pursued; however, there can be no assurance that GFL will be successful in obtaining approvals for landfill expansions in the future.
Accounting policy for intangible assets	Intangible assets Intangible assets are stated at cost, less accumulated amortization and impairment, and consist of Certificate of Approval (“C of A”) licenses, customer lists, municipal and other commercial contracts, trade name, licenses and permits and non-compete agreements. C of A licenses provide GFL with certain waste management rights in the province or state of issuance. C of A licenses that do no expire are considered to have an indefinite life and therefore are not subject to amortization. C of A licenses that relate to a leased facility are amortized over the lease term. Amortization is based on the estimated useful life using the following methods and rates: ​ ​ ​ ​ ​ ​ Type of intangible asset ​ Amortization term Indefinite life C of A ​ ​ ​ Indefinite Customer lists and municipal contracts ​ Straight-line ​ 5 to 10 years Trade name, definite life C of A and other assets Straight-line 1 to 15 years Non-compete agreements Straight-line 5 years ​ Intangible assets with indefinite useful lives are tested at least annually, at the cash-generating unit (“CGU”) level for impairment. The assessment of indefinite life is reviewed annually to determine whether the indefinite life assessment continues to be supportable. If not, the change in the useful life assessment from indefinite to finite is made on a prospective basis. Intangible assets with finite lives are amortized over the useful economic life on a straight-line basis and assessed for impairment whenever there is an indication that the intangible asset may be impaired. Amortization expense is included as part of cost of sales.
Accounting policy for goodwill	Goodwill Goodwill arising on an acquisition of a business represents the excess of the purchase price over the fair value of the net identifiable assets of the acquired business. Goodwill is carried at cost as established at the date of acquisition of the business less accumulated impairment losses, if any. For the purpose of impairment testing, goodwill acquired in a business combination is, from the acquisition date, allocated to CGUs based on the lowest level within the entity in which the goodwill is monitored for internal management purposes. The allocation is made to those CGUs that are expected to benefit from the business combination in which the goodwill arose. GFL tests its goodwill for impairment at the operating segment level. Any potential impairment of goodwill is identified by comparing the recoverable amount of a CGU to its carrying value. Goodwill is reduced by the amount of deficiency, if any. If the deficiency exceeds the carrying amount of goodwill, the carrying values of the remaining assets in the CGUs are reduced by the excess on a pro-rata basis. GFL tests goodwill for impairment annually on December 31, or more frequently if there are indications of impairment. The recoverable amount of a CGU is the higher of the estimated fair value less costs of disposal or value-in-use of the CGU. In assessing value-in-use, the estimated future cash flows are discounted using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the CGU.
Accounting policy for landfill closure and post-closure obligations	Landfill closure and post-closure obligations GFL recognizes the estimated liability for an asset retirement obligation (“ARO”) that results from acquisition, construction, development or normal operations in the year in which it is incurred. Costs associated with capping, closing and monitoring a landfill or portions of a landfill, after it ceases to accept waste, are initially measured at the discounted future value of the estimated cash flows over the landfill’s operating life. The operating life represents the period over which the landfill receives waste. This value is capitalized as part of the cost of the related asset and amortized over the asset’s useful life. Estimates of future expenditures of landfill capping, closure and post-closure are reviewed at least once annually and consider, amongst other things, regulations that govern each site. The estimated liabilities are valued using present value techniques that consider and incorporate assumptions and considerations marketplace participants would use in the determination of those estimates, including inflation, markups, inherent uncertainties due to the timing of work performed, information obtained from third parties, quoted and actual prices paid for similar work and engineering estimates. Inflation assumptions are based on management’s evaluation of current and future economic conditions and the expected timing of these expenditures. Estimates are discounted applying the risk-free rate, which is a rate that is essentially free of default risk. In determining the risk-free rate, consideration is given to both current and future economic conditions and the expected timing of expenditures.
Accounting policy for leasing arrangements	Leasing arrangements Leases are recognized as a right-of-use asset and a corresponding liability at the date at which the leased asset is available for use by GFL. Assets and liabilities arising from a lease are initially measured on a present value basis. Lease liabilities include the net present value of the following lease payments: ● fixed payments (including in-substance fixed payments), less any lease incentives receivable; ● variable lease payments that are based on an index or a rate; ● amounts expected to be payable by the lessee under residual value guarantees; ● the exercise price of a purchase option if the lessee is reasonably certain to exercise that option; and ● payments of penalties for terminating the lease, if the lease term reflects the lessee exercising that option. As the interest rate implicit in GFL’s leases is typically not readily determinable, GFL utilizes its incremental borrowing rate to discount the lease payments. Right-of-use assets are measured at cost comprising the following: ● the amount of the initial measurement of lease liability; ● any lease payments made at or before the commencement date less any lease incentives received; ● any initial direct costs; and ● restoration costs. Lease obligations are subsequently measured at amortized cost using the effective interest method. GFL has elected not to recognize right-of-use assets and lease obligation for leases of low-value assets and short-term leases. Lease payments associated with these leases are expensed on a straight-line basis over the lease term.
Accounting policy for revenue recognition	Revenue recognition GFL records revenue when control is transferred to the customer, generally at the time that the service is provided. Revenue is measured based on the consideration specified in a contract with a customer or consideration agreed by a customer. Revenue excludes amounts collected on behalf of third parties. GFL recognizes revenue from the following major sources: Collection and disposal of solid waste GFL generates revenue through fees charged for the collection of solid waste including recyclables, from its municipal, residential and commercial and industrial customers. Revenues from these contracts are influenced by a variety of factors including collection frequency, type of service, type and volume or weight of waste and type of equipment and containers furnished to the customer. In addition to handling GFL’s own collected waste volumes, its transfer stations, material recovery facilities (“MRFs”), landfills and organic waste processing facilities generate revenue from tipping fees paid to GFL by municipalities and third-party haulers and waste generators and from the sale of recycled commodities. GFL also operates MRFs, transfer stations and landfills for municipal owners under a variety of compensation arrangements, including fixed fee arrangements or on a tonnage or other basis. Our municipal customer relationships are generally supported by contracts ranging from three three Certain future variable considerations of long-term customer contracts may be unknown upon entering into the contract, including the amount that will be billed in accordance with annual CPI, market costs for fuel and commodity prices. The amount to be billed is often tied to changes in an underlying base index such as a CPI or a fuel or commodity index, and revenue is recognized once the index is established for the future period. GFL does not disclose the value of unsatisfied performance obligations for these contracts as its right to consideration corresponds directly to the value provided to the customer for services completed to date and all future variable consideration is allocated to wholly unsatisfied performance obligations. Collection and disposal of liquid waste GFL generates revenue through fees charged for the collection, management, transportation, processing and disposal of a wide variety of industrial and commercial liquid wastes. Revenue is primarily derived from fees charged to customers on a per service, volume and/or hour basis. Revenues from these contracts are influenced by a variety of factors including timing of contract, type of service, type and volume of liquid waste and type of equipment used. Revenue in the liquid waste business is also derived from the stewardship return incentives paid by most Canadian provinces in which GFL has liquid waste operations, as well as from the sale of used motor oil, solvents and downstream products to third parties. The fees received from third parties are based primarily on the market, type and volume of material sold. Generally, fees are billed and revenue is recognized at the time control is transferred. Revenue recognized under these agreements is variable in nature based on volumes and commodity prices at the time of sale, which are unknown at contract inception. Soil remediation and infrastructure contracts GFL earns revenue through fees collected for the excavation and transport of clean and contaminated soils and the remediation and disposal of contaminated and remediated soils. GFL also offers complementary civil, demolition, excavation and shoring services in its infrastructure business. In the soil remediation and infrastructure business, revenue is generated on a project basis, normally encompassing all of the above services. Revenue is recognized for these services based on the percentage of completion of the contract, measured based on the expected costs to complete the project. In cases where soil remediation services are sold outside of an infrastructure project, the fees for remediation and the related excavation operations are generated on a per tonne basis. Unbilled revenue Unbilled revenue occurs in certain situations, which vary by project. For example, amounts relating to contract assets are balances due from customers under construction contracts that arise when GFL receives payments from customers in relation with a series of performance related milestones. GFL will previously have recognized a contract asset for any work performed. Any amount previously recognized as a contract asset is reclassified to trade receivables at the point at which it is invoiced to the customer.
Accounting policy for share based payments	Share-based payments Stock options issued by GFL as remuneration of its key employees, officers, and directors are settled in subordinate voting shares and are accounted for as equity-settled awards. The fair value of options granted is measured using either the Black-Scholes option pricing model or the Monte Carlo simulation methods, which rely on estimates of the expected risk-free interest rate, expected dividend payments, expected share price volatility, the value of GFL’s shares and the expected average life of the options. GFL believes these models adequately capture the substantive features of the option awards and are appropriate to calculate their fair values. The fair value of the options determined at the grant date is expensed over the vesting period using an accelerated method of amortization, with a corresponding increase to contributed surplus. Expense related to share-based payments is included as part of selling, general and administrative expense. Upon exercise of options, the amount recognized in contributed surplus for the awards and the cash received upon exercise are recognized as an increase in share capital. GFL has a long-term incentive plan (“LTIP”) to grant long-term equity-based incentives, including options, performance stock units (“PSUs”), restricted stock units (“RSUs”), and deferred share units (“DSUs”) to eligible participants. Each award represents the right to receive subordinate voting shares, or in the case of PSUs and RSUs, subordinate voting shares and/or cash, in accordance with the terms of the LTIP. The fair value of the RSUs and DSUs granted are based on the closing price of the subordinate voting shares on the day prior to the grant. The fair value of the RSUs and DSUs are recognized as compensation expense over the vesting period. As at December 31, 2021, there have been no PSUs issued.
Accounting policy for income taxes	Income taxes Income tax expense or recovery is comprised of current and deferred income taxes. It is recognized in the consolidated statement of operations, except to the extent that the expense relates to items recognized directly in equity. A current or non-current tax liability/asset is the estimated tax payable/receivable on taxable earnings for the period, and any adjustments to taxes payable with respect to previous periods. The liability method is used to account for deferred tax assets and liabilities, which arise from temporary differences between the carrying amount of assets and liabilities recognized in the consolidated statement of financial position and their corresponding tax basis. The carry forward of unused tax losses and credits are recognized to the extent that it is probable they can be used in the future. The carrying amount of deferred income tax assets is reviewed at each reporting date and reduced to the extent it is no longer probable that the deferred income tax asset will be recovered. Deferred income tax assets and liabilities are calculated at the tax rates that are expected to apply when the asset or liability is recovered or settled. Current and deferred tax assets and liabilities are calculated using tax rates that have been enacted or substantively enacted at the end of the reporting date. Where current tax or deferred tax arises from the initial accounting for a business combination, the tax effect is included in the accounting for the business combination. Deferred tax income liabilities are offset if a legally enforceable right exists to set off current income tax assets against current income tax liabilities and the deferred tax relates to the same taxable entity and the same taxation authority.
Accounting policy for deferred financing costs	Deferred financing costs Deferred financing costs in respect of GFL’s long-term debt are presented as a reduction of long-term debt and are recognized using the effective interest method over the term of the related financing agreement.
Accounting policy for financial instruments	Financial instruments Classification and measurement All financial assets and liabilities are recognized initially at fair value plus or minus transaction costs, except for financial instruments at fair value through profit or loss (“FVTPL”), for which transaction costs are expensed. Debt financial instruments are subsequently measured at FVTPL, fair value through other comprehensive income (“FVTOCI”), or amortized cost using the effective interest rate method. GFL determines the classification of its financial assets based on GFL’s business model for managing the financial assets and whether the instruments’ contractual cash flows represent solely payments of principal and interest on the principal amount outstanding. GFL’s derivatives designated as a hedging instrument in a qualifying hedge relationship are subsequently measured at FVTOCI. Equity instruments that meet the definition of a financial asset, if any, are subsequently measured at FVTPL or elected irrevocably to be classified at FVTOCI at initial recognition. Derivatives not designated in a qualified hedge relationship are measured at FVTPL. Financial liabilities are subsequently measured at amortized cost using the effective interest method or at FVTPL in certain circumstances or when the financial liability is designated as such. For financial liabilities that are designated as FVTPL, the amount of change in the fair value of the financial liability that is attributable to changes in GFL’s own credit risk of that liability is recognized in other comprehensive income or loss unless the recognition of the effects of changes in the liability’s credit risk in other comprehensive income or loss would create or enlarge an accounting mismatch in the consolidated statement of operations. The remaining amount of change in the fair value of the liability is recognized in the consolidated statement of operations. Changes in the fair value of a financial liability attributable to GFL’s own credit risk, if any, are recognized in other comprehensive income or loss and are not subsequently reclassified to the consolidated statement of operations; instead, they are transferred to retained earnings, upon de-recognition of the financial liability. All of GFL’s financial assets are categorized within the amortized cost measurement category. All of GFL’s financial liabilities, with the exception of deferred foreign exchange derivatives and the Purchase Contracts (as defined below), are also categorized within the amortized cost measurement category. Deferred foreign exchange derivatives, which qualify for hedge accounting, are categorized within the FVTOCI category and the Purchase Contracts, which is a financial liability with embedded derivative features, is categorized within the FVTPL category. Impairment GFL uses a forward-looking Expected Credit Loss (“ECL”) model to determine impairment of financial assets. ECLs are based on the difference between the contractual cash flows due in accordance with the contract and all the cash flows that GFL expects to receive. For trade receivables and holdbacks, GFL applies the simplified approach and has determined the allowance based on lifetime ECLs at each reporting date. GFL establishes a provision that is based on GFL’s historical credit loss experience, adjusted for forward-looking factors specific to the customers and the economic environment. Hedge accounting GFL is exposed to the risk of currency fluctuations and has entered into currency derivative contracts and is exposed to the risk of fuel price fluctuations and has entered into fuel derivative contracts to hedge a portion of this exposure on the basis of planned transactions. Where hedge accounting is applied, the criteria are documented at the inception of the hedge and updated at each reporting date. GFL documents the relationship between hedging instruments and hedged items, as well as its risk management objectives and strategy for undertaking the hedging transactions. GFL also documents its assessment, at hedge inception and on an ongoing basis, of whether the derivatives that are used in hedging transactions are highly effective in offsetting changes in cash flows of hedged items. Basis of fair values Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: ● In the principal market for the asset or liability, or ● In the absence of a principal market, in the most advantageous market for the asset or liability. GFL uses valuation techniques that it believes are appropriate in the circumstances and for which sufficient data are available to measure fair value, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs. All assets and liabilities for which fair value is measured or disclosed are categorized within the fair value hierarchy, described as follows, based on the lowest level input that is significant to the fair value measurement as a whole: Level 1 — quoted prices in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date. Level 2 — inputs other than quoted prices included within level 1 that are observable for the asset or liability, either directly or indirectly. Level 3 — are unobservable inputs for the asset or liability. Unobservable inputs are used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any, market activity for the asset or liability at the measurement date. The fair values of certain of GFL’s financial instruments are determined using Level 1 and Level 2 fair value measurements. GFL does not have any Level 3 fair value measurements. In addition, there have been no significant transfers between levels.
Critical accounting judgments and estimates	Critical accounting judgments and estimates The preparation of the Annual Financial Statements in conformity with IFRS requires management to make estimates, assumptions and judgments that affect the reported amounts of assets, liabilities, revenue and expense for the period. Such estimates relate to unsettled transactions and events as of the date of the Annual Financial Statements. Accordingly, actual results may differ from estimated amounts as transactions are settled in the future. Estimates and assumptions are reviewed on an ongoing basis. Revisions to estimates are applied prospectively. The following areas are the critical judgments and estimates that management has made in applying GFL’s accounting policies and that have the most significant effect on amounts recognized in the Annual Financial Statements: ● Determining the fair value of acquired assets and liabilities in business combinations ● Determining the key assumptions for impairment testing for long-lived assets ● Forecasting future taxable income and the timing of reversal of temporary differences in connection with deferred income taxes ● Estimating the amount and timing of the landfill closure and post-closure obligations ● Determining the fair value of derivative financial instruments
Accounting policy for foreign currency translation	Foreign currency translation Functional currency Items included in the financial statements of GFL’s subsidiaries are measured using the currency of the primary economic environment in which each entity operates (the functional currency). Foreign currency transactions are translated into the functional currency of each entity using the exchange rates prevailing at the date of the transactions or valuation when items are re-measured. Foreign exchange gains and losses resulting from the settlement of such transactions and from the remeasurement at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the consolidated statement of operations. Foreign operations GFL’s foreign operations are conducted through its subsidiaries located in the United States of America (“US subsidiaries”), whose functional currency is the United States dollar. The assets and liabilities of these US subsidiaries are translated into the presentation currency of GFL using the exchange rate at the reporting date. Revenues and expenses are translated at the average exchange rate for the period. The resulting foreign exchange translation differences are recorded as a currency translation adjustment in other comprehensive income or loss.
Future changes in accounting policies	Changes in Accounting Policies The IASB published Interest Rate Benchmark Reform - Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16) with amendments that address issues that might affect financial reporting after the reform of an interest rate benchmark, including its replacement with alternative benchmark rates. The amendments were effective for annual reporting periods beginning on or after January 1, 2021. GFL has assessed the impacts of the amendments and concluded they had no material impact on the Annual Financial Statements. Future changes in accounting policies IAS 1 Amendment, Presentation of financial statements amendments, classification of liabilities as current or non-current The IASB issued a narrow-scope amendment to IAS 1 - Presentation of financial statements, which clarifies that the classification of liabilities as current or non-current is based on rights that are in existence at the end of the reporting period. Classification is unaffected by expectations about whether an entity will exercise its right to defer settlement of a liability or events after the reporting date. The amendment also clarifies the meaning of ‘settlement’ of a liability. The amendment is effective for annual periods on or after January 1, 2023, with early adoption permitted. GFL will continue to evaluate the impact of the amendment. IAS 37 - Amendment, Onerous contracts - cost of fulfilling a contract The IASB issued amendments to IAS 37 - Provisions, contingent liabilities and contingent assets to specify which costs a company should include as the cost of fulfilling a contract when assessing whether a contract is onerous. The ‘cost of fulfilling’ a contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The amendments are effective for annual periods beginning on or after January 1, 2022 and apply to contracts existing at the date when the amendments are first applied. GFL has assessed the impact of these amendments and concluded they have no material impact on these Annual Financial Statements. IAS 8 Amendment, Definition of accounting estimates The IASB issued amendments to IAS 8 - Accounting policies, changes in accounting estimates and errors to introduce a new definition for accounting estimates, clarifying that they are monetary amounts in the financial statements that are subject to measurement uncertainty. The amendments also clarify the relationship between accounting policies and accounting estimates by specifying that a company develops an accounting estimate to achieve the objective set out by an accounting policy. The amendments are effective for annual periods beginning on or after January 1, 2023, with earlier adoption permitted. GFL will continue to evaluate the impact of the amendments. IAS 12 Amendment, Deferred tax related to assets and liabilities arising from a single transaction The IASB issued amendments to IAS 12 - Income taxes to narrow the scope of the initial recognition exemption so that it does not apply to transactions that give rise to equal and offsetting temporary differences. As a result, companies need to recognize a deferred tax asset and a deferred tax liability for temporary differences arising on initial recognition of a lease and a decommissioning provision. The amendments are effective for annual periods beginning on or after January 1, 2023, with earlier adoption permitted. GFL is assessing the potential impact of the amendments. IFRS 3 - Amendment, Reference to conceptual framework The IASB issued amendments to IFRS 3 - Business combinations without changing the accounting requirements for business combinations. These amendments include: i) updating the IFRS 3 reference from the 1989 to the 2018 Conceptual framework for financial reporting, ii) requiring the application of IAS 37 - Provisions, contingent liabilities and contingent assets and IFRCI 21-Levies to identify liabilities assumed in business combinations where applicable; iii) prohibiting the recognition of contingent assets from business combinations. The amendments are applicable for business combinations for which the acquisition date is on or after the beginning of the first annual reporting period beginning on or after January 1, 2022. Earlier application is permitted if at the same time or earlier an entity also applies the amendments made by Amendments to references to the conceptual framework in IFRS Standards, issued in March 2018. GFL has assessed the impact of the amendments and concluded they have no material impact on these Annual Financial Statements. IFRS 9 - Annual improvements to IFRS standards 2018-2020 As part of its Annual improvements to IFRS standards 2018-2020, the IASB issued amendments to IFRS 9 - Financial instruments to clarify that the fees to be included for the purpose of performing the ’10 per cent test’ for de-recognition of financial liabilities would only be fees paid or received between the entity (the borrower) and the lender, including fees paid or received by either the entity or the lender on the other’s behalf. The amendments are effective for annual periods beginning on or after January 1, 2022, with earlier adoption permitted. GFL has assessed the impact of the amendments and concluded they have no material impact on these Annual Financial Statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of significant accounting policies [Abstract]
Schedule of useful life of property and equipment	Depreciation is computed on a straight-line basis, unless otherwise stated, using the following useful lives: ​ ​ ​ ​ Type of property and equipment Depreciation term Buildings and improvements ​ 10 to 30 years or term of lease Landfills ​ Units of production Vehicles 10 to 20 years Machinery and equipment 3 to 20 years Containers 5 to 10 years Right-of-use assets Shorter of lease term or life of underlying asset(s)
Schedule of useful life of intangible assets	Amortization is based on the estimated useful life using the following methods and rates: ​ ​ ​ ​ ​ ​ Type of intangible asset ​ Amortization term Indefinite life C of A ​ ​ ​ Indefinite Customer lists and municipal contracts ​ Straight-line ​ 5 to 10 years Trade name, definite life C of A and other assets Straight-line 1 to 15 years Non-compete agreements Straight-line 5 years

BUSINESS COMBINATIONS (Tables)

BUSINESS COMBINATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about business combination [abstract]
Summary of net assets acquired	The following table presents the purchase price allocation based on the best information available to GFL to date: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31 ​ 2021 2020 Net working capital, including cash acquired of $22.4 million and $28.0 million, respectively ​ $ 23.3 ​ $ (63.5) Property and equipment ​ ​ 1,000.1 ​ ​ 2,404.5 Intangible assets ​ 716.9 ​ 696.3 Other long-term assets ​ 0.5 ​ 0.5 Goodwill ​ 1,011.5 ​ 1,470.6 Lease obligations ​ (44.6) ​ (23.4) Other long-term liabilities ​ (14.7) ​ (28.3) Assumption of landfill closure and post-closure obligations ​ (122.3) ​ (262.6) Deferred income tax liabilities ​ (212.3) ​ (123.4) Net assets acquired ​ $ 2,358.4 ​ $ 4,070.7 ​ ​ ​ ​ ​ ​ ​ Share consideration issued ​ $ 36.3 ​ $ 78.4 Cash ​ ​ 2,322.1 ​ ​ 3,969.2 Accrued contingent consideration ​ — ​ 23.1 Consideration ​ $ 2,358.4 ​ $ 4,070.7

TRADE AND OTHER RECEIVABLES (Ta

TRADE AND OTHER RECEIVABLES (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Summary of trade and other receivables	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ December 31, 2020 Trade ​ $ 865.3 ​ $ 668.8 Holdbacks ​ ​ 85.9 ​ ​ 80.9 Unbilled revenue ​ ​ 203.6 ​ ​ 129.7 Expected credit losses ​ (20.1) ​ (12.1) ​ ​ $ 1,134.7 ​ $ 867.3

PREPAID EXPENSES AND OTHER AS_2

PREPAID EXPENSES AND OTHER ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Summary of prepaid expenses and other assets	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ December 31, 2020 Prepaid expenses and other assets ​ $ 88.6 ​ $ 76.3 Vehicle parts, supplies and inventory ​ ​ 82.0 ​ $ 57.4 ​ ​ $ 170.6 ​ $ 133.7

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Summary of property, plant and equipment	The following table presents the changes in cost and accumulated depreciation of GFL’s property and equipment for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Land, ​ ​ ​ ​ Machinery ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ buildings and ​ ​ ​ ​ ​ ​ ​ and ​ Assets under ​ ​ ​ ​ Right-of- ​ ​ ​ ​ improvements Landfills Vehicles equipment development Containers use assets Total Cost ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 ​ $ 613.8 ​ $ 765.9 ​ $ 1,061.2 ​ $ 500.9 ​ $ 121.5 ​ $ 207.0 ​ $ 161.5 ​ $ 3,431.8 Additions ​ ​ 73.2 ​ ​ 92.6 ​ ​ 164.8 ​ ​ 119.2 ​ ​ 21.3 ​ ​ 43.5 ​ ​ 40.7 ​ ​ 555.3 Acquisitions via business combinations ​ ​ 560.0 ​ ​ 897.7 ​ ​ 455.0 ​ ​ 291.3 ​ ​ 5.0 ​ ​ 172.1 ​ ​ 23.4 ​ ​ 2,404.5 Disposals ​ ​ (2.9) ​ ​ — ​ ​ (18.2) ​ ​ (10.7) ​ ​ — ​ ​ (3.8) ​ ​ (20.6) ​ ​ (56.2) Transfers ​ ​ 31.0 ​ ​ 5.0 ​ ​ (0.3) ​ ​ 28.0 ​ ​ (63.5) ​ ​ (0.2) ​ ​ — ​ ​ — Changes in foreign exchange ​ ​ (28.8) ​ ​ (55.1) ​ ​ (31.1) ​ ​ (16.0) ​ ​ (1.0) ​ ​ (11.9) ​ ​ (1.5) ​ ​ (145.4) Balance, December 31, 2020 ​ 1,246.3 ​ 1,706.1 ​ 1,631.4 ​ 912.7 ​ 83.3 ​ 406.7 ​ 203.5 ​ 6,190.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ 1,246.3 ​ 1,706.1 ​ 1,631.4 ​ 912.7 ​ 83.3 ​ 406.7 ​ 203.5 ​ 6,190.0 Additions ​ 56.1 ​ 197.2 ​ 286.8 ​ 167.2 ​ 24.7 ​ 79.4 ​ 179.3 ​ 990.7 Acquisitions via business combinations ​ 226.1 ​ 382.5 ​ 180.9 ​ 85.4 ​ 6.2 ​ 74.4 ​ 44.6 ​ 1,000.1 Adjustments for prior year acquisitions ​ — ​ 14.8 ​ 9.9 ​ 0.5 ​ — ​ — ​ — ​ 25.2 Disposals ​ (49.8) ​ (58.9) ​ (36.9) ​ (40.9) ​ (1.0) ​ (10.8) ​ (78.3) ​ (276.6) Transfers ​ 7.3 ​ 19.4 ​ 13.0 ​ 5.7 ​ (45.5) ​ 0.2 ​ (0.3) ​ (0.2) Changes in foreign exchange ​ (3.3) ​ (4.1) ​ (3.1) ​ (1.6) ​ 1.6 ​ (0.6) ​ (0.1) ​ (11.2) Balance, December 31, 2021 ​ 1,482.7 ​ 2,257.0 ​ 2,082.0 ​ 1,129.0 ​ 69.3 ​ 549.3 ​ 348.7 ​ 7,918.0 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated depreciation ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 ​ 26.8 ​ 162.2 ​ 206.6 ​ 109.6 ​ — ​ 55.2 ​ 21.3 ​ 581.7 Depreciation ​ 32.6 ​ 111.9 ​ 224.7 ​ 122.6 ​ — ​ 49.3 ​ 37.8 ​ 578.9 Disposals ​ (0.2) ​ — ​ (10.2) ​ (2.2) ​ — ​ (3.1) ​ (4.1) ​ (19.8) Changes in foreign exchange ​ (1.2) ​ (8.4) ​ (9.3) ​ (3.1) ​ — ​ (2.8) ​ (0.8) ​ (25.6) Balance, December 31, 2020 ​ 58.0 ​ 265.7 ​ 411.8 ​ 226.9 ​ — ​ 98.6 ​ 54.2 ​ 1,115.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ 58.0 ​ 265.7 ​ 411.8 ​ 226.9 ​ — ​ 98.6 ​ 54.2 ​ 1,115.2 Depreciation ​ 51.7 ​ 230.4 ​ 291.5 ​ 178.2 ​ — ​ 69.4 ​ 55.7 ​ 876.9 Disposals ​ (2.8) ​ (22.3) ​ (25.2) ​ (16.5) ​ — ​ (5.3) ​ (15.8) ​ (87.9) Changes in foreign exchange ​ 0.2 ​ 1.1 ​ 0.9 ​ 0.6 ​ — ​ 0.3 ​ 0.1 ​ 3.2 Balance, December 31, 2021 ​ 107.1 ​ 474.9 ​ 679.0 ​ 389.2 ​ — ​ 163.0 ​ 94.2 ​ 1,907.4 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amounts ​ ​ ​ ​ ​ ​ ​ ​ At December 31, 2020 ​ $ 1,188.3 ​ $ 1,440.4 ​ $ 1,219.6 ​ $ 685.8 ​ $ 83.3 ​ $ 308.1 ​ $ 149.3 ​ $ 5,074.8 Balance, December 31, 2021 ​ $ 1,375.6 ​ $ 1,782.1 ​ $ 1,403.0 ​ $ 739.8 ​ $ 69.3 ​ $ 386.3 ​ $ 254.5 ​ $ 6,010.6 ​

GOODWILL AND INTANGIBLE ASSETS

GOODWILL AND INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
Disclosure of changes in cost and amortization of goodwill and intangible assets	The following table presents the changes in cost and accumulated amortization of GFL’s goodwill and intangible assets for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Customer lists Trade name, definite ​ ​ ​ ​ ​ ​ ​ ​ Indefinite life ​ and municipal ​ life C of A and ​ Non-compete ​ ​ ​ ​ ​ Goodwill ​ C of A ​ contracts ​ other licenses ​ agreements ​ Total Cost ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 $ 5,173.8 $ 612.1 $ 2,426.1 $ 83.5 $ 187.8 ​ $ 8,483.3 Acquisitions via business combinations ​ 1,470.6 ​ 31.0 ​ 449.2 ​ — ​ 216.1 ​ ​ 2,166.9 Changes in foreign exchange ​ (144.0) ​ (1.7) ​ (30.7) ​ (1.7) ​ (6.4) ​ ​ (184.5) Balance, December 31, 2020 ​ 6,500.4 ​ 641.4 ​ 2,844.6 ​ 81.8 ​ 397.5 ​ 10,465.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ 6,500.4 ​ 641.4 ​ 2,844.6 ​ 81.8 ​ 397.5 ​ 10,465.7 Acquisitions via business combinations ​ 1,011.5 ​ 172.0 ​ 389.6 ​ — ​ 155.3 ​ ​ 1,728.4 Adjustments for prior year acquisitions ​ 59.3 ​ — ​ — ​ — ​ — ​ ​ 59.3 Divestitures ​ (56.2) ​ (1.4) ​ (10.1) ​ — ​ (2.2) ​ ​ (69.9) Changes in foreign exchange ​ (13.9) ​ (0.1) ​ (4.4) ​ (0.3) ​ (0.6) ​ ​ (19.3) Balance, December 31, 2021 ​ 7,501.1 ​ 811.9 ​ 3,219.7 ​ 81.5 ​ 550.0 ​ 12,164.2 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accumulated amortization ​ ​ ​ ​ ​ ​ Balance, December 31, 2019 ​ — ​ — ​ 408.6 ​ 4.8 ​ 48.1 ​ 461.5 Amortization ​ — ​ — ​ 341.6 ​ 8.9 ​ 76.5 ​ 427.0 Changes in foreign exchange ​ — ​ — ​ (12.2) ​ (0.8) ​ (3.6) ​ (16.6) Balance, December 31, 2020 ​ — ​ — ​ 738.0 ​ 12.9 ​ 121.0 ​ 871.9 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance, December 31, 2020 ​ — ​ — ​ 738.0 ​ 12.9 ​ 121.0 ​ 871.9 Amortization ​ — ​ — ​ 363.4 ​ 8.1 ​ 89.7 ​ 461.2 Balance, December 31, 2021 ​ — ​ — ​ 1,101.4 ​ 21.0 ​ 210.7 ​ 1,333.1 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Carrying amounts ​ ​ ​ ​ ​ ​ At December 31, 2020 ​ $ 6,500.4 ​ $ 641.4 ​ $ 2,106.6 ​ $ 68.9 ​ $ 276.5 ​ $ 9,593.8 At December 31, 2021 ​ $ 7,501.1 ​ $ 811.9 ​ $ 2,118.3 ​ $ 60.5 ​ $ 339.3 ​ $ 10,831.1

ACCOUNTS PAYABLE AND ACCRUED _2

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2021
Accounts Payable And Accrued Liabilities [Abstract]
Schedule of Accounts Payable and Accrued Liabilities	The following table presents GFL’s accounts payable and accrued liabilities for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Accounts payable ​ $ 565.7 ​ $ 413.1 Accrued liabilities ​ 355.7 ​ 277.0 Accrued interest ​ 74.3 ​ 34.0 Accrued payroll and benefits ​ 125.3 ​ 120.3 Deferred revenue ​ 198.7 ​ 170.4 ​ ​ $ 1,319.7 ​ $ 1,014.8

LANDFILL CLOSURE AND POST-CLO_2

LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other provisions	The following table presents GFL’s landfill closure and post-closure obligations for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Balance, beginning of period ​ $ 735.6 ​ $ 236.6 Acquisitions via business combinations ​ 122.3 ​ 262.6 Adjustment related to prior year acquisitions ​ 1.6 ​ — Adjustment for divestitures ​ (102.9) ​ — Provisions ​ 149.4 ​ 266.0 Accretion ​ 14.4 ​ 6.9 Expenditures ​ (37.1) ​ (21.7) Changes in foreign exchange ​ (2.7) ​ (14.8) Balance, end of period ​ 880.6 ​ 735.6 Less: Current portion of landfill closure and post-closure obligations ​ (39.1) ​ (55.3) Non-current portion of landfill closure and post-closure obligations ​ $ 841.5 ​ $ 680.3 ​ ​ ​ ​ ​ ​ Less than 1 year $ 39.1 Between 1-2 years ​ 75.2 Between 2-5 years ​ 117.6 Over 5 years ​ 648.7 ​ ​ $ 880.6

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Summary of long-term debt	The following table presents GFL’s long-term debt for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Revolving credit facility ​ $ — ​ $ 148.8 Term loan A facility ​ 500.0 ​ — Term loan B facility ​ 1,647.9 ​ 1,671.6 Notes ​ ​ 4.250% USD senior secured notes (“4.250% 2025 Secured Notes”) (1) ​ 633.9 ​ 636.6 3.750% USD senior secured notes (“3.750% 2025 Secured Notes”) (2) ​ 950.9 ​ 954.9 5.125% USD senior secured notes (“5.125% 2026 Secured Notes”) (3) ​ 633.9 ​ 636.6 3.500% USD senior secured notes (“3.500% 2028 Secured Notes”) (4) ​ 950.9 ​ 954.9 8.500% USD senior notes (“8.500% 2027 Notes”) ​ — ​ 458.4 4.000% USD senior notes (“4.000% 2028 Notes”) (5) ​ 950.9 ​ 636.6 4.750% USD senior notes (“4.750% 2029 Notes”) (6) ​ 950.9 ​ — 4.375% USD senior notes (“4.375% 2029 Notes”) (7) ​ 697.2 ​ — Equipment loans and others at interest rates ranging from 3.02% to 4.37% ​ 4.6 ​ 9.2 Subtotal ​ 7,921.1 ​ 6,107.6 Discount ​ (4.6) ​ (5.4) Net derivative instruments ​ 131.9 ​ 122.3 Deferred finance costs ​ (69.4) ​ (58.4) Total long-term debt ​ 7,979.0 ​ 6,166.1 Less: Current portion of long-term debt ​ (17.2) ​ (4.6) Total non-current portion of long-term debt ​ $ 7,961.8 ​ $ 6,161.5 ​ (1) The 4.250% 2025 Secured Notes bear interest semi-annually which commenced on December 1, 2020 with the principal maturing on June 1, 2025. (2) The 3.750% 2025 Secured Notes bear interest semi-annually which commenced on February 1, 2021 with the principal maturing on August 1, 2025. (3) The 5.125% 2026 Secured Notes bear interest semi-annually which commenced on December 15, 2019 with principal maturing on December 15, 2026. (4) The 3.500% 2028 Secured Notes bear interest semi-annually which commenced on September 1, 2021 with principal maturing on September 1, 2028. (5) The 4.000% 2028 Notes are comprised of US $500.0 million of initial notes and US $250.0 million of additional notes. The initial notes bear interest semi-annually which commenced on February 1, 2021, and the additional notes bear interest semi-annually commencing on February 1, 2022. The total principal is maturing on August 1, 2028. (6) The 4.750% 2029 Notes bear interest semi-annually commencing on December 15, 2021 with principal maturing on June 15, 2029. (7) The 4.375% 2029 Notes bear interest semi-annually commencing on February 15, 2022 with principal maturing on August 15, 2029.
Schedule of changes in long-term debt arising from financing activities	The following table presents GFL’s opening balances of long-term debt reconciled to closing balances: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Balance, beginning of period ​ $ 6,166.1 ​ $ 7,625.1 Cash flows ​ ​ Issuance of long-term debt ​ 3,816.0 ​ 4,667.9 Repayment of long-term debt ​ (2,010.8) ​ (6,200.3) Payment of financing costs ​ (30.6) ​ (41.0) Non-cash changes ​ ​ Accrued interest and other non-cash changes ​ 19.1 ​ 125.6 Revaluation of foreign exchange ​ 5.8 ​ (129.7) Fair value movements on cash flow hedges ​ 13.4 ​ 118.5 Balance, end of period ​ $ 7,979.0 ​ $ 6,166.1
Schedule of maturities	The following table presents GFL’s principal future payments on long term debt in each of the next five years as follows: ​ ​ ​ ​ ​ 2022 $ 17.2 2023 ​ 16.9 2024 ​ 16.9 2025 ​ 1,589.2 2026 ​ 1,134.1 Thereafter ​ 5,146.8 ​ ​ $ 7,921.1

INTEREST AND OTHER FINANCE CO_2

INTEREST AND OTHER FINANCE COSTS (Tables)	12 Months Ended
	Dec. 31, 2021
Interest And Other Financing Costs [Abstract]
Summary of interest and other finance costs	The following table presents GFL’s interest and other finance costs for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Interest ​ $ 324.8 ​ $ 372.4 Prepayment penalties for early note redemption ​ 49.3 ​ 35.5 Other loss on extinguishment of debt ​ ​ — ​ ​ 133.2 Amortization of deferred financing costs ​ 21.7 ​ 36.1 Accretion of landfill closure and post-closure obligations ​ 14.4 ​ 6.9 Other finance costs ​ 23.9 ​ 13.5 Interest and other finance costs ​ $ 434.1 ​ $ 597.6

LEASE OBLIGATIONS (Tables)

LEASE OBLIGATIONS (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Summary of additional information about leasing activities for lessee	The following table presents GFL’s future minimum payments under lease obligations for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Lease obligations $ 364.6 $ 241.0 Less: Interest ​ 56.3 ​ 49.8 ​ ​ 308.3 ​ 191.2 Less: Current portion ​ 50.9 ​ 37.5 ​ ​ $ 257.4 ​ $ 153.7
Schedule of maturities of operating lease payments	The following table presents principal and interest payments on future minimum lease payments under the lease obligations in each of the next five years as follows: ​ ​ ​ ​ ​ 2022 $ 64.2 2023 ​ 55.3 2024 ​ 45.9 2025 ​ 36.1 2026 ​ 101.0 Thereafter ​ 62.1 ​ ​ $ 364.6

TANGIBLE EQUITY UNITS (Tables)

TANGIBLE EQUITY UNITS (Tables)	12 Months Ended
	Dec. 31, 2021
Tangible Equity Units [Abstract]
Summary of components of tangible equity units	The aggregate values assigned upon issuance of the TEUs, based on the relative fair values of the respective components of each TEU, were as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Purchase Contracts Amortizing Notes Total Fair value price per TEU on issuance ​ $ 55.71 ​ $ 11.43 ​ $ 67.14 Gross proceeds ​ 863.5 ​ 177.2 ​ 1,040.7 Issuance costs ​ (28.1) ​ (5.7) ​ (33.8) Net proceeds on issuance ​ $ 835.4 ​ $ 171.5 ​ $ 1,006.9 The following table presents GFL’s TEUs for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Amortizing Notes ​ $ 70.4 ​ $ 123.4 Purchase Contracts ​ 1,218.1 ​ 1,263.7 ​ ​ 1,288.5 ​ 1,387.1 Less: Current portion of Amortizing Notes ​ (56.9) ​ (59.2) ​ ​ $ 1,231.6 ​ $ 1,327.9 ​
Schedule of future payments on the amortizing Notes of tangible equity units	The following table presents GFL’s principal future payments on the Amortizing Notes: ​ ​ ​ ​ ​ 2022 $ 56.9 2023 ​ 14.9 ​ ​ $ 71.8

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
Schedule of income tax reconciliation	The following table presents GFL’s income tax reconciliations for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Loss before income taxes ​ $ (712.8) ​ $ (1,355.8) Income tax recovery at the combined basic federal and provincial tax rate (26.5% in 2021; and 26.5% in 2020) ​ (188.9) ​ (359.3) Decrease (increase) resulting from: ​ ​ Permanent differences ​ 72.1 ​ 120.0 Variance between combined Canadian tax rate and the tax rate applicable to U.S. earnings ​ (0.5) ​ (1.3) De-recognition (recognition) of deferred income tax assets ​ 4.4 ​ (11.1) Other ​ 6.9 ​ (1.7) Income tax recovery ​ $ (106.0) ​ $ (253.4) ​ (1) Subsequent to the original issuance of the December 31, 2020 annual consolidated financial statements, GFL determined the mark-to-market loss on Purchase Contracts should not be treated as a temporary difference for deferred income tax purposes. As a result, to correct this immaterial error, deferred income tax liabilities increased by $107.5 million to $573.5 million and income tax recovery decreased by $107.5 million to $253.4 million for the year ended December 31, 2020.
Schedule of deferred tax assets and liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Recognized in ​ ​ ​ Balance, ​ Acquisitions ​ ​ ​ ​ ​ ​ ​ ​ ​ other ​ Balance, ​ ​ December ​ via business ​ Foreign ​ Recognized ​ Recognized ​ comprehensive ​ December ​ ​ 31, 2020 ​ combinations ​ exchange ​ in equity ​ in net loss ​ loss ​ 31, 2021 Deferred income tax assets ​ ​ ​ ​ ​ ​ ​ Non-capital loss carry forwards ​ $ 426.8 ​ $ 0.5 ​ $ 0.2 ​ $ — ​ $ 19.3 ​ $ — ​ $ 446.8 Landfill closures and post-closure obligations ​ 179.9 ​ (18.3) ​ (0.7) ​ — ​ 17.2 ​ — ​ 178.1 Accrued liabilities ​ 10.1 ​ 0.7 ​ (1.1) ​ — ​ (8.5) ​ — ​ 1.2 Other ​ 106.0 ​ 18.6 ​ (0.1) ​ 2.1 ​ 7.6 ​ — ​ 134.2 ​ ​ 722.8 ​ 1.5 ​ (1.7) ​ 2.1 ​ 35.6 ​ — ​ 760.3 Deferred income tax liabilities ​ ​ ​ ​ ​ ​ ​ Property and equipment ​ 671.2 ​ 130.7 ​ (2.2) ​ — ​ (24.8) ​ — ​ 774.9 Intangible assets ​ 615.7 ​ 158.9 ​ (1.0) ​ — ​ (61.9) ​ — ​ 711.7 Cash flow hedges ​ 9.8 ​ — ​ — ​ — ​ (0.2) ​ (3.8) ​ 5.8 Other ​ (0.4) ​ 0.1 ​ (0.5) ​ — ​ (7.4) ​ — ​ (8.2) ​ ​ 1,296.3 ​ 289.7 ​ (3.7) ​ — ​ (94.3) ​ (3.8) ​ 1,484.2 Net deferred income tax liabilities ​ $ 573.5 ​ $ 288.2 ​ $ (2.0) ​ $ (2.1) ​ $ (129.9) ​ $ (3.8) ​ $ 723.9 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Recognized in ​ ​ ​ ​ ​ Balance, ​ Acquisitions ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ other ​ Balance, ​ ​ December ​ via business ​ Foreign ​ Recognized ​ Recognized ​ comprehensive ​ December ​ ​ 31, 2019 ​ combinations (1) ​ exchange ​ in equity ​ in net loss ​ loss ​ 31, 2020 Deferred tax assets ​ ​ ​ ​ ​ ​ ​ Non-capital loss carry forwards ​ $ 216.3 ​ $ 68.4 ​ $ (1.5) ​ $ — ​ $ 143.6 ​ $ — $ 426.8 Landfill closures and post-closure obligations ​ 55.0 ​ 64.2 ​ (0.7) ​ — ​ 61.4 ​ — ​ 179.9 Accrued liabilities ​ 2.5 ​ 6.1 ​ — ​ — ​ 1.5 ​ — ​ 10.1 Other ​ 50.8 ​ — ​ (0.4) ​ 22.3 ​ 33.3 ​ — ​ 106.0 ​ ​ 324.6 ​ 138.7 ​ (2.6) ​ 22.3 ​ 239.8 ​ — ​ 722.8 Deferred tax liabilities ​ ​ ​ ​ ​ ​ ​ Property and equipment ​ 383.4 ​ 212.1 ​ (2.2) ​ — ​ 77.9 ​ — ​ 671.2 Intangible assets ​ 663.4 ​ 41.1 ​ (4.2) ​ — ​ (84.6) ​ — ​ 615.7 Cash flow hedges ​ 14.9 ​ — ​ — ​ — ​ — ​ (5.1) ​ 9.8 Other ​ (3.3) ​ 8.9 ​ 2.2 ​ — ​ (8.2) ​ — ​ (0.4) ​ ​ 1,058.4 ​ 262.1 ​ (4.2) ​ — ​ (14.9) ​ (5.1) ​ 1,296.3 Net deferred income tax liabilities ​ $ 733.8 ​ $ 123.4 ​ $ (1.6) ​ $ (22.3) ​ $ (254.7) ​ $ (5.1) ​ $ 573.5

LOSS PER SHARE (Tables)

LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [abstract]
Schedule of loss per share	The following table presents GFL’s loss per share for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Net loss ​ $ (606.8) ​ $ (1,102.4) Less: amounts attributable to preferred shareholders ​ 53.6 ​ 13.7 Adjusted net loss ​ $ (660.4) ​ $ (1,116.1) Weighted and diluted weighted average number of shares outstanding ​ 361,566,007 ​ 360,383,291 Basic and diluted loss per share ​ $ (1.83) ​ $ (3.10) ​ (1) Subsequent to the original issuance of the December 31, 2020 annual consolidated financial statements, GFL determined the mark-to-market loss on Purchase Contracts should not be treated as a temporary difference for deferred income tax purposes. As a result, to correct this immaterial error, deferred income tax liabilities increased by $107.5 million to $573.5 million and income tax recovery decreased by $107.5 million to $253.4 million for the year ended December 31, 2020.

SALES AND OPERATING REVENUE (Ta

SALES AND OPERATING REVENUE (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue [abstract]
Schedule of disaggregation of revenue from contracts with customers	The following table presents GFL’s revenue disaggregated by service type for the periods indicated. ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Residential ​ $ 1,243.9 ​ $ 1,067.8 Commercial/industrial ​ 1,869.7 ​ 1,350.1 Total collection ​ 3,113.6 ​ 2,417.9 Landfill ​ 677.4 ​ 348.4 Transfer ​ 590.2 ​ 426.7 Material Recovery ​ 358.8 ​ 263.3 Other ​ 258.1 ​ 222.0 Solid waste ​ 4,998.1 ​ 3,678.3 Infrastructure and soil remediation ​ 529.5 ​ 538.2 Liquid waste ​ 679.7 ​ 457.3 Intercompany revenue ​ (681.8) ​ (477.6) Revenue ​ $ 5,525.5 ​ $ 4,196.2 ​ (1) Includes reclassification to decrease Other revenue by $4.6 million and increase Infrastructure and soil remediation revenue by $3.1 million and Liquid waste revenue by $1.5 million. There was no change in total revenue. Refer to Note 2 for additional details.

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	12 Months Ended
	Dec. 31, 2021
Operating Segments [Abstract]
Schedule of operating segments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2021 ​ ​ Gross ​ Intercompany ​ ​ ​ Adjusted ​ ​ Revenue ​ Revenue ​ Revenue ​ EBITDA Solid waste ​ ​ ​ ​ Canada ​ $ 1,610.5 ​ $ (199.6) ​ $ 1,410.9 ​ $ 411.5 USA ​ 3,387.6 ​ (394.9) ​ 2,992.7 ​ 948.6 Solid waste ​ 4,998.1 ​ (594.5) ​ 4,403.6 ​ 1,360.1 Infrastructure and soil remediation ​ 529.5 ​ (10.0) ​ 519.5 ​ 92.2 Liquid waste ​ 679.7 ​ (77.3) ​ 602.4 ​ 147.5 Corporate ​ — ​ — ​ — ​ (136.1) ​ ​ $ 6,207.3 ​ $ (681.8) ​ $ 5,525.5 ​ $ 1,463.7 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Year ended December 31, 2020 ​ ​ Gross ​ Intercompany ​ ​ ​ ​ Adjusted ​ ​ Revenue ​ Revenue ​ Revenue (1) ​ EBITDA (2) Solid waste ​ ​ ​ ​ Canada ​ $ 1,416.3 ​ $ (187.0) ​ $ 1,229.3 ​ $ 338.2 USA ​ 2,262.0 ​ (236.2) ​ 2,025.8 ​ 639.2 Solid waste ​ 3,678.3 ​ (423.2) ​ 3,255.1 ​ 977.4 Infrastructure and soil remediation ​ 538.2 ​ (10.9) ​ 527.3 ​ 91.6 Liquid waste ​ 457.3 ​ (43.5) ​ 413.8 ​ 97.9 Corporate ​ — ​ — ​ — ​ (90.2) ​ ​ $ 4,673.8 ​ $ (477.6) ​ $ 4,196.2 ​ $ 1,076.7 ​ Refer to Note 2 for additional details on the reclassifications outlined below: (1) Includes reclassification of $ 1.5 million from Solid waste - Canada into Liquid waste. (2) Includes reclassification of $0.4 million from Solid waste - Canada into Liquid waste. The following table presents GFL’s reconciliation of Adjusted EBITDA to net loss for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Adjusted EBITDA ​ $ 1,463.7 ​ $ 1,076.7 Less: ​ ​ Depreciation and amortization ​ 931.8 ​ 810.6 Amortization of intangible assets ​ 461.2 ​ 427.0 Interest and other finance costs ​ 434.1 ​ 597.6 Loss (gain) on foreign exchange ​ 16.2 ​ (37.3) Loss on sale of property and equipment ​ 1.9 ​ 4.6 Mark-to-market loss on fuel hedges ​ — ​ 1.8 Mark-to-market loss on Purchase Contracts ​ 349.6 ​ 449.2 Share-based payments ​ 45.7 ​ 37.9 Gain on divestiture ​ (153.3) ​ — Impairment and other charges ​ — ​ 21.4 Transaction costs ​ 64.2 ​ 60.1 IPO transaction costs ​ — ​ 46.2 Acquisition, rebranding and other integration costs ​ 25.1 ​ 11.4 Deferred purchase consideration ​ — ​ 2.0 Income tax recovery ​ (106.0) ​ (253.4) Net loss ​ $ (606.8) ​ $ (1,102.4) The carrying amount of goodwill and indefinite life intangible assets allocated to the operating segments for impairment testing purposes is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Solid waste ​ ​ Canada ​ $ 1,934.7 ​ $ 1,734.4 USA ​ 5,328.8 ​ 4,738.0 Infrastructure and soil remediation ​ 248.5 ​ 240.0 Liquid waste ​ 801.0 ​ 429.4 ​ ​ $ 8,313.0 ​ $ 7,141.8
Schedule of geographical information	Revenue from external customers and non-current assets can be analyzed according to the following geographic areas: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Revenue Non-current assets ​ December 31, 2021 December 31, 2020 December 31, 2021 December 31, 2020 Canada ​ $ 2,350.7 ​ $ 1,996.1 ​ $ 6,145.4 ​ $ 4,917.2 USA ​ 3,174.8 ​ 2,200.1 ​ 10,732.6 ​ 9,784.6 ​ ​ $ 5,525.5 ​ $ 4,196.2 ​ $ 16,878.0 ​ $ 14,701.8

SHAREHOLDER'S CAPITAL (Tables)

SHAREHOLDER'S CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2021
Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of share issuances and cancellations	The following table presents GFL’s share capital for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Subordinate ​ Multiple voting ​ Preferred ​ ​ ​ voting shares shares shares Total Balance, December 31, 2020 314,300,421 12,062,964 28,571,428 354,934,813 Issued as partial consideration for acquisitions 876,419 — — 876,419 Issued and fully paid during the year — — 8,196,721 8,196,721 Issued on exercise of share options 2,300,000 — — 2,300,000 Issued on exercise and settlement of RSUs 442,150 — — 442,150 Issued on TEU conversion 8,337,004 — — 8,337,004 Cancelled during the year (26,041) — — (26,041) Balance, December 31, 2021 326,229,953 12,062,964 36,768,149 375,061,066 ​
Summary of number and weighted average exercise prices of share options	Changes in the number of share options held by officers and employees with their average exercise price per option are summarized below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted average ​ Options exercise price (US$) Share options outstanding, December 31, 2020 19,643,184 ​ $ 28.05 Granted 9,676,000 ​ 33.00 Exercised (2,300,000) ​ 19.93 Cancelled (2,905,063) ​ 19.93 Share options outstanding, December 31, 2021 24,114,121 ​ $ 31.79 Vested share options, December 31, 2021 2,553,994 ​ $ 22.22
Summary of fair value and assumptions used in option valuation model	​ ​ ​ ​ ​ ​ Grant date share price (USD per option) $ 31.98 Exercise price (USD per option) ​ $ 33.00 ​ Expected volatility (%) ​ 25.00 % Expected dividend yield (%) ​ 0.14 % Expected life (years) ​ 6.5 ​ Risk-free interest rate (%) ​ 1.18 %
Summary of number and grant date fair value of RSUs and DSUs	The following table presents GFL’s summary of the RSUs and DSUs granted under the LTIP and DSU Plan for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Grant date fair value ​ Grant date fair value ​ ​ RSUs ​ (US$) ​ DSUs ​ (US$) Outstanding, December 31, 2020 1,522,659 ​ $ 19.95 18,248 ​ $ 19.92 Granted 759,393 ​ 35.80 20,206 ​ 33.16 Settled (441,730) ​ 19.00 (5,918) ​ 22.04 Forfeited (103,652) ​ 22.42 — ​ — Outstanding, December 31, 2021 1,736,670 ​ 26.77 32,536 ​ 27.76 Expected to vest 1,672,642 ​ $ 26.82 32,536 ​ $ 27.76

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Information [Abstract]
Schedule of supplemental cash flow information	The following table presents net change in non-cash working capital of GFL for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 Effects of changes in ​ ​ ​ ​ ​ ​ Accounts payable and accrued liabilities ​ $ 114.3 ​ $ 83.4 Trade and other receivables, net ​ (138.0) ​ ​ (61.8) Prepaid expenses and other assets ​ (22.4) ​ ​ (0.5) Changes in non-cash working capital items, excluding investment in acquisition related net working capital items ​ ​ (46.1) ​ ​ 21.1 Investment in acquisition related net working capital items ​ ​ (41.0) ​ ​ (15.9) Total changes in non-cash working capital items ​ $ (87.1) ​ $ 5.2

FINANCIAL INSTRUMENTS AND RIS_2

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Summary of financial liabilities	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Carrying Value Fair Value Level 1 Level 2 Level 3 Notes ​ $ 5,764.0 ​ $ 5,808.3 ​ $ — ​ $ 5,808.3 ​ $ — Amortizing Notes ​ ​ 70.4 ​ ​ 70.4 ​ ​ 70.4 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ ​ Carrying Value Fair Value Level 1 Level 2 Level 3 Notes ​ $ 4,272.6 ​ $ 4,454.3 ​ $ — ​ $ 4,454.3 ​ $ — Amortizing Notes ​ ​ 123.4 ​ ​ 126.8 ​ ​ — ​ ​ 126.8 ​ ​ — ​
Breakdown of trade receivables aging	The following is a breakdown of the trade receivables aging. It does not include holdbacks or unbilled revenue as they are made up of amounts to be received at the end of specific long term contracts. ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 0-60 days ​ $ 708.6 ​ $ 543.8 61-90 days ​ 59.8 ​ 47.3 91+ days ​ 96.9 ​ 77.7 ​ ​ $ 865.3 ​ $ 668.8

EXPENSES BY NATURE (Tables)

EXPENSES BY NATURE (Tables)	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Schedule of Expenses by Nature	The following table presents GFL’s expenses by nature for the periods indicated: ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 December 31, 2020 (1) Employee benefits ​ $ 1,678.6 ​ $ 1,308.1 Transfer and disposal costs ​ 1,235.7 ​ 1,002.0 Interest and other finance costs ​ 434.1 ​ 597.6 Depreciation of property and equipment ​ 931.8 ​ 810.6 Amortization of intangible assets ​ 461.2 ​ 427.0 Other expense ​ 559.4 ​ 402.2 Transaction costs ​ 64.2 ​ 60.1 IPO transaction costs ​ — ​ 46.2 Acquisition, rebranding and other integration costs ​ 25.1 ​ 11.4 Maintenance and repairs ​ 357.5 ​ 261.2 Fuel costs ​ 230.6 ​ 147.8 Loss (gain) on foreign exchange ​ 16.2 ​ (37.3) Share-based payments ​ 45.7 ​ 37.9 Loss on sale of property and equipment ​ 1.9 ​ 4.6 Gain on divestiture ​ (153.3) ​ — Mark-to-market loss on Purchase Contracts ​ 349.6 ​ 449.2 Impairment and other charges ​ — ​ 21.4 Deferred purchase consideration ​ — ​ 2.0 Total expenses by nature ​ $ 6,238.3 ​ $ 5,552.0

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Useful life of property, plant and equipment (Details)	12 Months Ended
	Dec. 31, 2021
Buildings and improvements | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years
Buildings and improvements | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	30 years
Vehicles | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years
Vehicles | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	20 years
Machinery and equipment | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	3 years
Machinery and equipment | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	20 years
Containers | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Containers | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Useful Iife of intangible assets (Details)	12 Months Ended
	Dec. 31, 2021
Customer lists and municipal contracts | Bottom of range
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	5 years
Customer lists and municipal contracts | Top of range
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	10 years
Trade name, definite life C of A and other assets | Bottom of range
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	1 year
Trade name, definite life C of A and other assets | Top of range
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	15 years
Non-compete agreements
Disclosure of detailed information about intangible assets [line items]
Useful life measured as period of time, intangible assets other than goodwill	5 years

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Revenue recognition (Details)	12 Months Ended
	Dec. 31, 2021
Bottom of range
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue, performance obligation	3 years
Scheduled service for customers contracts	3 years
Top of range
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue, performance obligation	10 years
Scheduled service for customers contracts	5 years

BUSINESS COMBINATIONS - Narrati

BUSINESS COMBINATIONS - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)item	Dec. 31, 2020CAD ($)
Disclosure of detailed information about business combination [line items]
Number of businesses acquired | item	46
Number of solid waste management business acquired | item	41
Consideration paid (received)	$ 23.6	$ 31.1
Payment for acquisition of consideration from prior years	19.8
Increase (decrease) in working capital	87.1	(5.2)
Revenue	5,525.5	4,196.2
Net loss	(606.8)	(1,102.4)
Accrued liabilities
Disclosure of detailed information about business combination [line items]
Measurement period adjustments	10.1
Deferred income tax liabilities
Disclosure of detailed information about business combination [line items]
Measurement period adjustments	75.9
Closure and post-closure obligations
Disclosure of detailed information about business combination [line items]
Measurement period adjustments	1.6
Property, plant and equipment
Disclosure of detailed information about business combination [line items]
Measurement period adjustments	25.2
Other current assets
Disclosure of detailed information about business combination [line items]
Measurement period adjustments	3.1
Goodwill
Disclosure of detailed information about business combination [line items]
Measurement period adjustments	(59.3)
2021 business combinations
Disclosure of detailed information about business combination [line items]
Goodwill expected to be deductible for tax purposes	208.7
Revenue	333
Net loss	31.7
Pro-forma revenue	6,068.2
Pro-forma net income (loss)	$ (697.8)
2020 business combinations
Disclosure of detailed information about business combination [line items]
Goodwill expected to be deductible for tax purposes		$ 346.3

BUSINESS COMBINATIONS - Assets

BUSINESS COMBINATIONS - Assets Acquired and Liabilities Assumed (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
2021 business combinations
Net assets acquired
Cash and cash equivalents recognised as of acquisition date	$ 22.4
Net working capital, including cash acquired of $22.4 million and $4.6 million, respectively	23.3
Property and equipment	1,000.1
Intangible assets	716.9
Other long-term assets	0.5
Goodwill	1,011.5
Lease obligations	(44.6)
Other long-term liabilities	(14.7)
Assumption of landfill closure and post-closure obligations	(122.3)
Deferred income tax liabilities	(212.3)
Net assets acquired	2,358.4
Acquisition-date fair value of total consideration transferred [abstract]
Share consideration issued	36.3
Cash	2,322.1
Accrued contingent consideration	0
Consideration	$ 2,358.4
2020 business combinations
Net assets acquired
Cash and cash equivalents recognised as of acquisition date		$ 28
Net working capital, including cash acquired of $22.4 million and $4.6 million, respectively		(63.5)
Property and equipment		2,404.5
Intangible assets		696.3
Other long-term assets		0.5
Goodwill		1,470.6
Lease obligations		(23.4)
Other long-term liabilities		(28.3)
Assumption of landfill closure and post-closure obligations		(262.6)
Deferred income tax liabilities		(123.4)
Net assets acquired		4,070.7
Acquisition-date fair value of total consideration transferred [abstract]
Share consideration issued		78.4
Cash		3,969.2
Accrued contingent consideration		23.1
Consideration		$ 4,070.7

TRADE AND OTHER RECEIVABLES (De

TRADE AND OTHER RECEIVABLES (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Current trade receivables	$ 865.3	$ 668.8
Current Other Receivables, Holdbacks	85.9	80.9
Current Other Receivables, Unbilled Revenue	203.6	129.7
Expected credit losses	(20.1)	(12.1)
Trade and other receivables, net	$ 1,134.7	$ 867.3

PREPAID EXPENSES AND OTHER AS_3

PREPAID EXPENSES AND OTHER ASSETS (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Prepaid expenses and other assets	$ 76.3	$ 88.6
Vehicle parts, supplies and inventory	57.4	82
Prepaid expenses and other assets	133.7	$ 170.6
Impairment charge	14.2
Inventory write-down	11.4
Write down of closure costs and cost to dispose of inventory	2.3
Decrease through write-off	$ 7.2

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Changes in property, plant and equipment [abstract]
Depreciation	$ 931.8	$ 810.6
Reconciliation of changes in property, plant and equipment and right-of-use assets [roll forward]
Beginning balance	5,074.8
Changes in property, plant and equipment and right-of-use assets [Abstract]
Ending balance	6,010.6	5,074.8
Property, plant and equipment
Changes in property, plant and equipment and right-of-use assets [Abstract]
Measurement period adjustments	25.2
Landfill closure and post-closure obligations
Changes in property, plant and equipment and right-of-use assets [Abstract]
Increase to landfill closure and post-closure obligations	54.9	231.7
Cost of sales
Changes in property, plant and equipment [abstract]
Depreciation	901.9	785.1
Selling, general and administrative expenses
Changes in property, plant and equipment [abstract]
Depreciation	29.9	25.5
Cost
Changes in property, plant and equipment [abstract]
Transfers	(0.2)	0
Reconciliation of changes in property, plant and equipment and right-of-use assets [roll forward]
Beginning balance	6,190	3,431.8
Changes in property, plant and equipment and right-of-use assets [Abstract]
Additions	990.7	555.3
Acquisitions via business combinations	1,000.1	2,404.5
Adjustments for prior year acquisitions	25.2
Disposals	(276.6)	(56.2)
Transfers	(0.2)	0
Changes in foreign exchange	(11.2)	(145.4)
Ending balance	7,918	6,190
Accumulated depreciation
Reconciliation of changes in property, plant and equipment and right-of-use assets [roll forward]
Beginning balance	1,115.2	581.7
Changes in property, plant and equipment and right-of-use assets [Abstract]
Depreciation	876.9	578.9
Disposals	(87.9)	(19.8)
Changes in foreign exchange	3.2	(25.6)
Ending balance	1,907.4	1,115.2
Land, buildings and improvements
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,188.3
Changes in property, plant and equipment [abstract]
Ending balance	1,375.6	1,188.3
Land, buildings and improvements | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,246.3	613.8
Changes in property, plant and equipment [abstract]
Additions	56.1	73.2
Acquisitions via business combinations	226.1	560
Adjustments for prior year acquisitions	0
Disposals	(49.8)	(2.9)
Transfers	7.3	31
Changes in foreign exchange	(3.3)	(28.8)
Ending balance	1,482.7	1,246.3
Changes in property, plant and equipment and right-of-use assets [Abstract]
Transfers	7.3	31
Land, buildings and improvements | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(58)	(26.8)
Changes in property, plant and equipment [abstract]
Depreciation	51.7	32.6
Disposals	2.8	0.2
Changes in foreign exchange	0.2	(1.2)
Ending balance	(107.1)	(58)
Landfills
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,440.4
Changes in property, plant and equipment [abstract]
Ending balance	1,782.1	1,440.4
Landfills | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,706.1	765.9
Changes in property, plant and equipment [abstract]
Additions	197.2	92.6
Acquisitions via business combinations	382.5	897.7
Adjustments for prior year acquisitions	14.8
Disposals	(58.9)	0
Transfers	19.4	5
Changes in foreign exchange	(4.1)	(55.1)
Ending balance	2,257	1,706.1
Changes in property, plant and equipment and right-of-use assets [Abstract]
Transfers	19.4	5
Landfills | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(265.7)	(162.2)
Changes in property, plant and equipment [abstract]
Depreciation	230.4	111.9
Disposals	22.3	0
Changes in foreign exchange	1.1	(8.4)
Ending balance	(474.9)	(265.7)
Vehicles
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,219.6
Changes in property, plant and equipment [abstract]
Ending balance	1,403	1,219.6
Vehicles | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,631.4	1,061.2
Changes in property, plant and equipment [abstract]
Additions	286.8	164.8
Acquisitions via business combinations	180.9	455
Adjustments for prior year acquisitions	9.9
Disposals	(36.9)	(18.2)
Transfers	13	(0.3)
Changes in foreign exchange	(3.1)	(31.1)
Ending balance	2,082	1,631.4
Changes in property, plant and equipment and right-of-use assets [Abstract]
Transfers	13	(0.3)
Vehicles | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(411.8)	(206.6)
Changes in property, plant and equipment [abstract]
Depreciation	291.5	224.7
Disposals	25.2	10.2
Changes in foreign exchange	0.9	(9.3)
Ending balance	(679)	(411.8)
Machinery and equipment
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	685.8
Changes in property, plant and equipment [abstract]
Ending balance	739.8	685.8
Machinery and equipment | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	912.7	500.9
Changes in property, plant and equipment [abstract]
Additions	167.2	119.2
Acquisitions via business combinations	85.4	291.3
Adjustments for prior year acquisitions	0.5
Disposals	(40.9)	(10.7)
Transfers	5.7	28
Changes in foreign exchange	(1.6)	(16)
Ending balance	1,129	912.7
Changes in property, plant and equipment and right-of-use assets [Abstract]
Transfers	5.7	28
Machinery and equipment | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(226.9)	(109.6)
Changes in property, plant and equipment [abstract]
Depreciation	178.2	122.6
Disposals	16.5	2.2
Changes in foreign exchange	0.6	(3.1)
Ending balance	(389.2)	(226.9)
Assets under development
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	83.3
Changes in property, plant and equipment [abstract]
Ending balance	69.3	83.3
Assets under development | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	83.3	121.5
Changes in property, plant and equipment [abstract]
Additions	24.7	21.3
Acquisitions via business combinations	6.2	5
Adjustments for prior year acquisitions	0
Disposals	(1)	0
Transfers	(45.5)	(63.5)
Changes in foreign exchange	1.6	(1)
Ending balance	69.3	83.3
Changes in property, plant and equipment and right-of-use assets [Abstract]
Transfers	(45.5)	(63.5)
Assets under development | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	0	0
Changes in property, plant and equipment [abstract]
Depreciation	0	0
Disposals	0	0
Changes in foreign exchange	0	0
Ending balance	0	0
Containers
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	308.1
Changes in property, plant and equipment [abstract]
Ending balance	386.3	308.1
Containers | Cost
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	406.7	207
Changes in property, plant and equipment [abstract]
Additions	79.4	43.5
Acquisitions via business combinations	74.4	172.1
Adjustments for prior year acquisitions	0
Disposals	(10.8)	(3.8)
Transfers	0.2	(0.2)
Changes in foreign exchange	(0.6)	(11.9)
Ending balance	549.3	406.7
Changes in property, plant and equipment and right-of-use assets [Abstract]
Transfers	0.2	(0.2)
Containers | Accumulated depreciation
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(98.6)	(55.2)
Changes in property, plant and equipment [abstract]
Depreciation	69.4	49.3
Disposals	5.3	3.1
Changes in foreign exchange	0.3	(2.8)
Ending balance	(163)	(98.6)
Right-of-use assets [Member]
Reconciliation of changes in right-of-use assets [roll forward]
Beginning balance	149.3
Changes in right-of-use assets [abstract]
Ending balance	254.5	149.3
Right-of-use assets [Member] | Cost
Reconciliation of changes in right-of-use assets [roll forward]
Beginning balance	203.5	161.5
Changes in right-of-use assets [abstract]
Additions	179.3	40.7
Acquisitions via business combinations	44.6	23.4
Adjustments for prior year acquisitions	0
Disposals	(78.3)	(20.6)
Transfers	(0.3)	0
Changes in foreign exchange	(0.1)	(1.5)
Ending balance	348.7	203.5
Right-of-use assets [Member] | Accumulated depreciation
Reconciliation of changes in right-of-use assets [roll forward]
Beginning balance	(54.2)	(21.3)
Changes in right-of-use assets [abstract]
Depreciation	55.7	37.8
Disposals	(15.8)	(4.1)
Changes in foreign exchange	0.1	(0.8)
Ending balance	$ (94.2)	$ (54.2)

GOODWILL AND INTANGIBLE ASSET_2

GOODWILL AND INTANGIBLE ASSETS - Rollforward (Details) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020CAD ($)
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	$ 9,593.8
Acquisitions via business combinations	153.3
Divestitures	(242.7)	$ (192.8)
Amortization	461.2		$ 427
Intangible assets and goodwill at end of period	10,831.1		9,593.8
Goodwill
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	6,500.4
Intangible assets and goodwill at end of period	7,501.1		6,500.4
Indefinite life C of A
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	641.4
Intangible assets and goodwill at end of period	811.9		641.4
Customer lists and municipal contracts
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	2,106.6
Intangible assets and goodwill at end of period	2,118.3		2,106.6
Trade name, definite life C of A and other licenses
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	68.9
Intangible assets and goodwill at end of period	60.5		68.9
Non-compete agreements
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	276.5
Intangible assets and goodwill at end of period	339.3		276.5
Cost
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	10,465.7		8,483.3
Acquisitions via business combinations	1,728.4		2,166.9
Adjustments for prior year acquisitions	59.3
Divestitures	(69.9)
Changes in foreign exchange	(19.3)		(184.5)
Intangible assets and goodwill at end of period	12,164.2		10,465.7
Cost | Goodwill
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	6,500.4		5,173.8
Acquisitions via business combinations	1,011.5		1,470.6
Adjustments for prior year acquisitions	59.3
Divestitures	(56.2)
Changes in foreign exchange	(13.9)		(144)
Intangible assets and goodwill at end of period	7,501.1		6,500.4
Cost | Indefinite life C of A
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	641.4		612.1
Acquisitions via business combinations	172		31
Adjustments for prior year acquisitions	0
Divestitures	(1.4)
Changes in foreign exchange	(0.1)		(1.7)
Intangible assets and goodwill at end of period	811.9		641.4
Cost | Customer lists and municipal contracts
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	2,844.6		2,426.1
Acquisitions via business combinations	389.6		449.2
Adjustments for prior year acquisitions	0
Divestitures	(10.1)
Changes in foreign exchange	(4.4)		(30.7)
Intangible assets and goodwill at end of period	3,219.7		2,844.6
Cost | Trade name, definite life C of A and other licenses
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	81.8		83.5
Acquisitions via business combinations	0		0
Adjustments for prior year acquisitions	0
Divestitures	0
Changes in foreign exchange	(0.3)		(1.7)
Intangible assets and goodwill at end of period	81.5		81.8
Cost | Non-compete agreements
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	397.5		187.8
Acquisitions via business combinations	155.3		216.1
Adjustments for prior year acquisitions	0
Divestitures	(2.2)
Changes in foreign exchange	(0.6)		(6.4)
Intangible assets and goodwill at end of period	550		397.5
Accumulated depreciation
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(871.9)		(461.5)
Amortization	461.2		427
Changes in foreign exchange			(16.6)
Intangible assets and goodwill at end of period	(1,333.1)		(871.9)
Accumulated depreciation | Goodwill
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	0		0
Amortization	0		0
Changes in foreign exchange			0
Intangible assets and goodwill at end of period	0		0
Accumulated depreciation | Indefinite life C of A
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	0		0
Amortization	0		0
Changes in foreign exchange			0
Intangible assets and goodwill at end of period	0		0
Accumulated depreciation | Customer lists and municipal contracts
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(738)		(408.6)
Amortization	363.4		341.6
Changes in foreign exchange			(12.2)
Intangible assets and goodwill at end of period	(1,101.4)		(738)
Accumulated depreciation | Trade name, definite life C of A and other licenses
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(12.9)		(4.8)
Amortization	8.1		8.9
Changes in foreign exchange			(0.8)
Intangible assets and goodwill at end of period	(21)		(12.9)
Accumulated depreciation | Non-compete agreements
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill at beginning of period	(121)		(48.1)
Amortization	89.7		76.5
Changes in foreign exchange			(3.6)
Intangible assets and goodwill at end of period	$ (210.7)		$ (121)

GOODWILL AND INTANGIBLE ASSET_3

GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020CAD ($)
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Adjustments for divestitures	$ (242.7)	$ (192.8)
Intangible assets and goodwill	10,831.1		$ 9,593.8
Accrued liabilities
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Measurement period adjustments	10.1
Deferred income tax liabilities
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Measurement period adjustments	75.9
Goodwill
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	7,501.1		6,500.4
Accumulated impairment
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Intangible assets and goodwill	$ 0		$ 0
Bottom of range
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Revenue growth rate	5.00%
Discount rate	6.80%		5.60%
Top of range
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Revenue growth rate	6.40%
Discount rate	7.90%		7.50%
Terminal growth rate	3.00%

ACCOUNTS PAYABLE AND ACCRUED _3

ACCOUNTS PAYABLE AND ACCRUED LIABILITIES (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Accounts Payable And Accrued Liabilities [Abstract]
Accounts payable	$ 565.7	$ 413.1
Accrued liabilities	355.7	277
Accrued interest	74.3	34
Accrued payroll and benefits	125.3	120.3
Deferred revenue	198.7	170.4
Accounts payable and accrued liabilities	$ 1,319.7	$ 1,014.8

LANDFILL CLOSURE AND POST-CLO_3

LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS - Narrative (Details) $ in Millions	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)
Disclosure of detailed information about property, plant and equipment [line items]
Future landfill post-closure assets	$ 22.9	$ 19.3
Landfill closure and post-closure obligations
Disclosure of detailed information about property, plant and equipment [line items]
Increase to landfill closure and post-closure obligations	$ 54.9	$ 231.7
Discount rate | CANADA | Landfill closure and post-closure obligations
Disclosure of detailed information about property, plant and equipment [line items]
Significant unobservable input, liabilities	1.60	1.21
Discount rate | UNITED STATES | Landfill closure and post-closure obligations
Disclosure of detailed information about property, plant and equipment [line items]
Significant unobservable input, liabilities	1.90	1.65
Inflation rate | CANADA | Landfill closure and post-closure obligations
Disclosure of detailed information about property, plant and equipment [line items]
Significant unobservable input, liabilities	1.78	1.60
Inflation rate | UNITED STATES | Landfill closure and post-closure obligations
Disclosure of detailed information about property, plant and equipment [line items]
Significant unobservable input, liabilities	2.09	1.74

LANDFILL CLOSURE AND POST-CLO_4

LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS - Obligation Maturities (Details) - Landfill closure and post-closure obligations - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Landfill closure and post-closure obligations	$ 880.6	$ 735.6	$ 236.6
Less than 1 year
Disclosure of detailed information about property, plant and equipment [line items]
Landfill closure and post-closure obligations	39.1
Between 1-2 years
Disclosure of detailed information about property, plant and equipment [line items]
Landfill closure and post-closure obligations	75.2
Between 2-5 years
Disclosure of detailed information about property, plant and equipment [line items]
Landfill closure and post-closure obligations	117.6
Over 5 years
Disclosure of detailed information about property, plant and equipment [line items]
Landfill closure and post-closure obligations	$ 648.7

LANDFILL CLOSURE AND POST-CLO_5

LANDFILL CLOSURE AND POST-CLOSURE OBLIGATIONS - Changes in Period (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in other provisions [abstract]
Expenditures	$ (37.1)	$ (21.7)
Landfill closure and post-closure obligations
Reconciliation of changes in other provisions [abstract]
Beginning balance	735.6	236.6
Acquisitions via business combinations	122.3	262.6
Adjustment related to prior year acquisitions	1.6	0
Adjustment for divestitures	(102.9)	0
Provisions	149.4	266
Accretion	14.4	6.9
Expenditures	(37.1)	(21.7)
Changes in foreign exchange	(2.7)	(14.8)
Ending balance	880.6	735.6
Less: Current portion of landfill closure and post-closure obligations	(39.1)	(55.3)
Non-current portion of landfill closure and post-closure obligations	$ 841.5	$ 680.3

LONG-TERM DEBT - Summary of Deb

LONG-TERM DEBT - Summary of Debt (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Sep. 24, 2021	Aug. 10, 2021	Jun. 08, 2021	Dec. 31, 2020	Dec. 21, 2020	Nov. 23, 2020	Aug. 24, 2020	Apr. 22, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 7,979				$ 6,166.1					$ 7,625.1
Long-term debt	(17.2)				(4.6)
Long-term debt	7,961.8				6,161.5
Revolving credit facility
Disclosure of detailed information about borrowings [line items]
Borrowings	0				148.8
Cost
Disclosure of detailed information about borrowings [line items]
Borrowings	7,921.1				6,107.6
Cost | Revolving credit facility
Disclosure of detailed information about borrowings [line items]
Borrowings	0				148.8
Cost | Term loan A facility
Disclosure of detailed information about borrowings [line items]
Borrowings	500				0
Cost | Term loan B facility
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 1,647.9				$ 1,671.6
Cost | 4.250% USD senior secured notes ("4.250% 2025 Secured Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.25%				4.25%				4.25%
Borrowings	$ 633.9				$ 636.6
Cost | 3.750% USD senior secured notes ("3.750%% 2025 Secured Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	3.75%				3.75%			3.75%
Borrowings	$ 950.9				$ 954.9
Cost | 5.125% USD senior secured notes ("5.125% 2026 Secured Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.125%				5.125%
Borrowings	$ 633.9				$ 636.6
Cost | 3.500% USD senior secured notes ("3.500% 2028 Secured Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	3.50%				3.50%	3.50%
Borrowings	$ 950.9				$ 954.9
Cost | 8.500% USD senior unsecured notes, ("8.500% 2027 Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	8.50%			8.50%	8.50%
Borrowings	$ 0				$ 458.4
Cost | 4.000% USD senior notes ("4.000% 2028 Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.00%	4.00%			4.00%		4.00%
Borrowings	$ 950.9				$ 636.6
Cost | 4.000% 2028 Notes, Initial Notes
Disclosure of detailed information about borrowings [line items]
Borrowings	500
Cost | 4.000% 2028 Notes, Additional Notes
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 250
Cost | 4.750% USD senior notes ("4.750% 2029 Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.75%			4.75%	4.75%
Borrowings	$ 950.9				$ 0
Cost | 4.375% USD senior notes ("4.375% 2029 Notes")
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.375%		4.375%		4.375%
Borrowings	$ 697.2				$ 0
Cost | Equipment loans and other, at interest rates ranging from 3.02% to 4.37%
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 4.6				$ 9.2
Cost | Equipment loans and other, at interest rates ranging from 3.02% to 4.37% | Bottom of range
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	3.02%				3.02%
Cost | Equipment loans and other, at interest rates ranging from 3.02% to 4.37% | Top of range
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.37%				4.37%
Discount
Disclosure of detailed information about borrowings [line items]
Borrowings	$ (4.6)				$ (5.4)
Net derivative instruments
Disclosure of detailed information about borrowings [line items]
Borrowings	131.9				122.3
Deferred finance costs
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 69.4				$ 58.4

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) $ / shares in Units, $ in Millions, $ in Millions	Jun. 08, 2021CAD ($)	Dec. 21, 2020USD ($)	Mar. 05, 2020CAD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Sep. 27, 2021CAD ($)	Sep. 24, 2021	Aug. 10, 2021	Jun. 08, 2021USD ($)	Nov. 23, 2020	Aug. 24, 2020	Apr. 22, 2020	Mar. 05, 2020$ / shares	Dec. 31, 2019CAD ($)
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 6,166.1	$ 7,979										$ 7,625.1
Proceeds from issuing shares and borrowings			$ 29
IPO, Stock Price | $ / shares														$ 19
Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				6,107.6	$ 7,921.1
Loss on extinguishment				73.8
Write off of deferred financing costs				17.4
Floating | LIBOR | Minimum
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					1.50%	1.50%
Floating | LIBOR | Maximum
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					2.25%	2.25%
Floating | Prime Rate | Minimum
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					0.50%	0.50%
Floating | Prime Rate | Maximum
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					1.25%	1.25%
Revolving credit facility
Disclosure of detailed information about borrowings [line items]
Additional borrowings							$ 200
Borrowings				148.8	$ 0
Undrawn borrowing facilities					905	$ 75
Revolving credit facility | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				148.8	$ 0
Revolving credit facility | Minimum
Disclosure of detailed information about borrowings [line items]
Interest coverage ratio					3	3
Revolving credit facility | Maximum
Disclosure of detailed information about borrowings [line items]
Total net funded debt to adjusted EBITDA ratio					5.75	5.75
Revolving credit facility | Four complete fiscal quarters | Maximum
Disclosure of detailed information about borrowings [line items]
Total net funded debt to adjusted EBITDA ratio					6	6
Term Loan A Facility
Disclosure of detailed information about borrowings [line items]
Borrowings					$ 500		$ 500
Term Loan B Facility
Disclosure of detailed information about borrowings [line items]
Borrowings					$ 1,299.8
Term Loan B Facility | Floating | LIBOR | Minimum
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					0.50%	0.50%
Term Loan B Facility | Floating | LIBOR | Maximum
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					3.00%	3.00%
Term Loan B Facility | Floating | Prime Rate
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					2.00%	2.00%
4.750% USD senior notes ("4.750% 2029 Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 0	$ 950.9
Borrowings, interest rate				4.75%	4.75%	4.75%				4.75%
8.500% USD senior unsecured notes, ("8.500% 2027 Notes") | Currency risk
Disclosure of detailed information about borrowings [line items]
Notional amount per note										$ 348
Average rate of hedging instrument										8.828%
8.500% USD senior unsecured notes, ("8.500% 2027 Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 458.4	$ 0
Borrowings, interest rate				8.50%	8.50%	8.50%				8.50%
Loss on extinguishment	$ 49.3
Write off of deferred financing costs	$ 3.4
7.000% USD senior unsecured notes ("7.000% 2026 Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate											7.00%
Loss on extinguishment				$ 35.5
Write off of deferred financing costs				6.6
5.125% USD senior secured notes ("5.125% 2026 Secured Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 636.6	$ 633.9
Borrowings, interest rate				5.125%	5.125%	5.125%
4.250% USD senior secured notes ("4.250% 2025 Secured Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 636.6	$ 633.9
Borrowings, interest rate				4.25%	4.25%	4.25%							4.25%
4.000% USD senior notes ("4.000% 2028 Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 636.6	$ 950.9
Borrowings, interest rate				4.00%	4.00%	4.00%		4.00%			4.00%
3.500% USD senior secured notes ("3.500% 2028 Secured Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 954.9	$ 950.9
Borrowings, interest rate		3.50%		3.50%	3.50%	3.50%
Redemption amount		$ 744.3
3.750% USD senior secured notes ("3.750%% 2025 Secured Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 954.9	$ 950.9
Borrowings, interest rate				3.75%	3.75%	3.75%						3.75%
PIK Notes
Disclosure of detailed information about borrowings [line items]
Loss on extinguishment				$ 59.4
Redemption amount			$ 1,049.9
4.375% USD senior notes ("4.375% 2029 Notes") | Cost
Disclosure of detailed information about borrowings [line items]
Borrowings				$ 0	$ 697.2
Borrowings, interest rate				4.375%	4.375%	4.375%			4.375%

LONG-TERM DEBT - Changes in Lon

LONG-TERM DEBT - Changes in Long-Term Debt (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Borrowings [Roll Forward]
Balance, beginning of period	$ 6,166.1	$ 7,625.1
Cash flows
Issuance of long-term debt	3,816	4,667.9
Non-cash changes
Accrued Interest And Other Non-Cash Changes	19.1	125.6
Revaluation Of Foreign Exchange	5.8	(129.7)
Fair Value Movements On Cash Flow Hedges	13.4	118.5
Balance, end of period	7,979	6,166.1
Repayment of long-term debt	(2,010.8)	(6,200.3)
Payment of financing costs	$ (30.6)	$ (41)

LONG-TERM DEBT - Maturity (Deta

LONG-TERM DEBT - Maturity (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 7,979	$ 6,166.1	$ 7,625.1
Cost
Disclosure of detailed information about borrowings [line items]
Borrowings	7,921.1	$ 6,107.6
Cost | 2022
Disclosure of detailed information about borrowings [line items]
Borrowings	17.2
Cost | 2023
Disclosure of detailed information about borrowings [line items]
Borrowings	16.9
Cost | 2024
Disclosure of detailed information about borrowings [line items]
Borrowings	16.9
Cost | 2025
Disclosure of detailed information about borrowings [line items]
Borrowings	1,589.2
Cost | 2026
Disclosure of detailed information about borrowings [line items]
Borrowings	1,134.1
Cost | Thereafter
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 5,146.8

INTEREST AND OTHER FINANCE CO_3

INTEREST AND OTHER FINANCE COSTS (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Interest And Other Financing Costs [Abstract]
Interest	$ 324.8	$ 372.4
Prepayment penalties for early note redemption	49.3	35.5
Other loss on extinguishment of debt		133.2
Amortization of deferred financing costs	21.7	36.1
Accretion of landfill closure and post-closure obligations	14.4	6.9
Other finance costs	23.9	13.5
Interest and other finance costs	$ 434.1	$ 597.6

LEASE OBLIGATIONS - Narrative (

LEASE OBLIGATIONS - Narrative (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Secured lease obligations	$ 126.1	$ 73.1

LEASE OBLIGATIONS - Lease Infor

LEASE OBLIGATIONS - Lease Information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Lease obligations	$ 364.6	$ 241
Less: Interest	56.3	49.8
Lease obligations	308.3	191.2
Less: Current portion	50.9	37.5
Noncurrent portion of lease obligations	257.4	153.7
Interest expense in connection with lease obligations	$ 9.3	$ 10.9

LEASE OBLIGATIONS - Future Mini

LEASE OBLIGATIONS - Future Minimum Lease Payments (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	$ 364.6	$ 241
2022
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	64.2
2023
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	55.3
2024
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	45.9
2025
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	36.1
2026
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	101
Thereafter
Disclosure of maturity analysis of operating lease payments [line items]
Lease obligations	$ 62.1

TANGIBLE EQUITY UNITS - Narrati

TANGIBLE EQUITY UNITS - Narrative (Details) $ / shares in Units, $ in Millions	Jun. 15, 2020USD ($)	Mar. 05, 2020USD ($)item	Dec. 31, 2021CAD ($)shares	Dec. 31, 2020CAD ($)shares	Mar. 05, 2020CAD ($)	Mar. 05, 2020USD ($)$ / shares
Disclosure of financial liabilities [line items]
TEU offering (in shares) | item		15,500,000
TEUs, rate					6.00%	6.00%
Gross proceeds					$ 1,040.7	$ 775,000,000
TEUs, stated amount (in usd per share) | $ / shares						$ 50
Purchase contract, conversion ratio of contracts to subordinate voting shares (not more than)		2.6316
Purchase contract, conversion ratio of contracts to subordinate voting shares (not less than)		2.1933
Threshold appreciation price (in usd per share) | $ / shares						22.80
Reference price (in usd per share) | $ / shares						$ 19
Minimum subordinate voting share conversion of the TEUs (in shares) | shares			25,658,711	33,991,500
Mark-to-market loss on Purchase Contracts | $			$ 349.6	$ 449.2
Amortizing Notes
Disclosure of financial liabilities [line items]
Notional amount per note | $						$ 8.5143
Borrowings, interest rate					4.00%	4.00%
Amortizing notes, quarterly payment per note | $	$ 0.8333	$ 0.7500

TANGIBLE EQUITY UNITS - Compone

TANGIBLE EQUITY UNITS - Components of Each TEU (Details) $ / shares in Units, $ in Millions, $ in Millions	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)	Mar. 05, 2020CAD ($)$ / shares	Mar. 05, 2020USD ($)
Tangible Equity Units [Abstract]
Fair value price per TEU on issuance, Purchase Contracts (in dollars per unit) | $ / shares			$ 55.71
Fair value price per TEU on issuance, Amortizing Notes (in dollars per unit) | $ / shares			11.43
Fair value price per TEU on issuance (in dollars per share) | $ / shares			$ 67.14
Gross proceeds, Purchase Contracts			$ 863.5
Gross proceeds, Amortizing Notes			177.2
Gross proceeds			1,040.7	$ 775
Issuance costs, Purchase Contracts			(28.1)
Issuance costs, Amortizing Notes			(5.7)
Issuance costs			(33.8)
Purchase Contracts	$ 1,218.1	$ 1,263.7	835.4
Amortizing Notes	70.4	123.4	171.5
Net proceeds on issuance	$ 1,288.5	$ 1,387.1	$ 1,006.9

TANGIBLE EQUITY UNITS - Carryin

TANGIBLE EQUITY UNITS - Carrying Value of TEUs (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Mar. 05, 2020
Tangible Equity Units [Abstract]
Amortizing Notes	$ 70.4	$ 123.4	$ 171.5
Purchase Contracts	1,218.1	1,263.7	835.4
Net proceeds on issuance	1,288.5	1,387.1	$ 1,006.9
Less: Current portion of Amortizing Notes	(56.9)	(59.2)
Tangible equity units	$ 1,231.6	$ 1,327.9

TANGIBLE EQUITY UNITS - Maturit

TANGIBLE EQUITY UNITS - Maturities of Amortizing Notes (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 7,979	$ 6,166.1	$ 7,625.1
Amortizing Notes
Disclosure of detailed information about borrowings [line items]
Borrowings	71.8
Amortizing Notes | 2022
Disclosure of detailed information about borrowings [line items]
Borrowings	56.9
Amortizing Notes | 2023
Disclosure of detailed information about borrowings [line items]
Borrowings	$ 14.9

INCOME TAXES - Reconciliation (

INCOME TAXES - Reconciliation (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Loss before income taxes	$ (712.8)	$ (1,355.8)
Income tax recovery at the combined basic federal and provincial tax rate (26.5% in 2021; and 26.5% in 2020)	(188.9)	(359.3)
Decrease (increase) resulting from:
Permanent differences	72.1	120
Variance between combined Canadian tax rate and the tax rate applicable to U.S. earnings	(0.5)	(1.3)
De-recognition (recognition) of deferred income tax assets	4.4	(11.1)
Other	6.9	(1.7)
Income tax recovery	$ (106)	$ (253.4)
Applicable tax rate	26.50%	26.50%
Increase in deferred income tax liability	$ 573.5	$ 107.5
Income tax recovery decrease	$ 253.4	$ 107.5

INCOME TAXES - Components of De

INCOME TAXES - Components of Deferred Income Tax Assets and Liabilities (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	$ (289.7)	$ (262.1)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	3.7	4.2
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	(94.3)	(14.9)
Income tax relating to components of other comprehensive income	(3.8)	(5.1)
Reconciliation of changes in deferred income tax liability [abstract]
Deferred tax liabilities, beginning balance	1,296.3	1,058.4
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	289.7	262.1
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(3.7)	(4.2)
Deferred tax expense (income) recognised in profit or loss	(94.3)	(14.9)
Income tax relating to components of other comprehensive income	(3.8)	(5.1)
Deferred tax liabilities, ending balance	1,484.2	1,296.3
Net deferred income tax liabilities	723.9	573.5
Deferred income tax liabilities
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	288.2	123.4
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(2)	(1.6)
Deferred tax relating to items credited (charged) directly to equity	(2.1)	(22.3)
Deferred tax expense (income) recognised in profit or loss	(129.9)	(254.7)
Income tax relating to components of other comprehensive income	(3.8)	(5.1)
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	(288.2)	(123.4)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	2	1.6
Deferred tax expense (income) recognised in profit or loss	(129.9)	(254.7)
Income tax relating to components of other comprehensive income	(3.8)	(5.1)
Net deferred income tax liabilities	723.9	573.5	$ 733.8
Measurement period adjustments	75.9
Before deferred tax asset non-recognition
Reconciliation of changes in deferred income tax asset [abstract]
Deferred tax assets, beginning balance	722.8
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	1.5
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(1.7)
Deferred tax relating to items credited (charged) directly to equity	2.1
Deferred tax expense (income) recognised in profit or loss	35.6
Income tax relating to components of other comprehensive income	0
Deferred tax assets, ending balance	760.3	722.8
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	(1.5)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	1.7
Deferred tax expense (income) recognised in profit or loss	35.6
Income tax relating to components of other comprehensive income	0
After Deferred Tax Assets Non-Recognition
Reconciliation of changes in deferred income tax asset [abstract]
Deferred tax assets, beginning balance	722.8	324.6
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)		138.7
Increase (decrease) through net exchange differences, deferred tax liability (asset)		(2.6)
Deferred tax relating to items credited (charged) directly to equity		22.3
Deferred tax expense (income) recognised in profit or loss		239.8
Income tax relating to components of other comprehensive income		0
Deferred tax assets, ending balance		722.8
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)		(138.7)
Increase (decrease) through net exchange differences, deferred tax liability (asset)		2.6
Deferred tax expense (income) recognised in profit or loss		239.8
Income tax relating to components of other comprehensive income		0
Unused tax losses | Before deferred tax asset non-recognition
Reconciliation of changes in deferred income tax asset [abstract]
Deferred tax assets, beginning balance	426.8	216.3
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	0.5	68.4
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0.2	(1.5)
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	19.3	143.6
Income tax relating to components of other comprehensive income	0	0
Deferred tax assets, ending balance	446.8	426.8
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	(0.5)	(68.4)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(0.2)	1.5
Deferred tax expense (income) recognised in profit or loss	19.3	143.6
Income tax relating to components of other comprehensive income	0	0
Decommissioning, restoration and rehabilitation costs related temporary differences | Before deferred tax asset non-recognition
Reconciliation of changes in deferred income tax asset [abstract]
Deferred tax assets, beginning balance	179.9	55
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	(18.3)	64.2
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(0.7)	(0.7)
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	17.2	61.4
Income tax relating to components of other comprehensive income	0	0
Deferred tax assets, ending balance	178.1	179.9
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	18.3	(64.2)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0.7	0.7
Deferred tax expense (income) recognised in profit or loss	17.2	61.4
Income tax relating to components of other comprehensive income	0	0
Accrued liabilities | Before deferred tax asset non-recognition
Reconciliation of changes in deferred income tax asset [abstract]
Deferred tax assets, beginning balance	10.1	2.5
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	0.7	6.1
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(1.1)	0
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	(8.5)	1.5
Income tax relating to components of other comprehensive income	0	0
Deferred tax assets, ending balance	1.2	10.1
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	(0.7)	(6.1)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	1.1	0
Deferred tax expense (income) recognised in profit or loss	(8.5)	1.5
Income tax relating to components of other comprehensive income	0	0
Other
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	(0.1)	(8.9)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0.5	(2.2)
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	(7.4)	(8.2)
Income tax relating to components of other comprehensive income	0	0
Reconciliation of changes in deferred income tax liability [abstract]
Deferred tax liabilities, beginning balance	0.4	3.3
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	0.1	8.9
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(0.5)	2.2
Deferred tax expense (income) recognised in profit or loss	(7.4)	(8.2)
Income tax relating to components of other comprehensive income	0	0
Deferred tax liabilities, ending balance	8.2	0.4
Other | Before deferred tax asset non-recognition
Reconciliation of changes in deferred income tax asset [abstract]
Deferred tax assets, beginning balance	106	50.8
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	18.6	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(0.1)	(0.4)
Deferred tax relating to items credited (charged) directly to equity	2.1	22.3
Deferred tax expense (income) recognised in profit or loss	7.6	33.3
Income tax relating to components of other comprehensive income	0	0
Deferred tax assets, ending balance	134.2	106
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	(18.6)	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0.1	0.4
Deferred tax expense (income) recognised in profit or loss	7.6	33.3
Income tax relating to components of other comprehensive income	0	0
Property, plant and equipment related temporary differences
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	(130.7)	(212.1)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	2.2	2.2
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	(24.8)	77.9
Income tax relating to components of other comprehensive income	0	0
Reconciliation of changes in deferred income tax liability [abstract]
Deferred tax liabilities, beginning balance	671.2	383.4
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	130.7	212.1
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(2.2)	(2.2)
Deferred tax expense (income) recognised in profit or loss	(24.8)	77.9
Income tax relating to components of other comprehensive income	0	0
Deferred tax liabilities, ending balance	774.9	671.2
Intangible assets related temporary differences
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	(158.9)	(41.1)
Increase (decrease) through net exchange differences, deferred tax liability (asset)	1	4.2
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	(61.9)	(84.6)
Income tax relating to components of other comprehensive income	0	0
Reconciliation of changes in deferred income tax liability [abstract]
Deferred tax liabilities, beginning balance	615.7	663.4
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	158.9	41.1
Increase (decrease) through net exchange differences, deferred tax liability (asset)	(1)	(4.2)
Deferred tax expense (income) recognised in profit or loss	(61.9)	(84.6)
Income tax relating to components of other comprehensive income	0	0
Deferred tax liabilities, ending balance	711.7	615.7
Derivatives related temporary differences
Changes in deferred income tax asset [abstract]
Increase (decrease) through business combinations, deferred tax liability (asset)	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0	0
Deferred tax relating to items credited (charged) directly to equity	0	0
Deferred tax expense (income) recognised in profit or loss	(0.2)	0
Income tax relating to components of other comprehensive income	(3.8)	(5.1)
Reconciliation of changes in deferred income tax liability [abstract]
Deferred tax liabilities, beginning balance	9.8	14.9
Changes in deferred income tax liability [roll forward]
Increase (decrease) through business combinations, deferred tax liability (asset)	0	0
Increase (decrease) through net exchange differences, deferred tax liability (asset)	0	0
Deferred tax expense (income) recognised in profit or loss	(0.2)	0
Income tax relating to components of other comprehensive income	(3.8)	(5.1)
Deferred tax liabilities, ending balance	$ 5.8	$ 9.8

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Period adjustments to adjust previously reported purchase price allocations	$ 75.9
Non-capital loss carry forwards	$ 1,763.3	$ 1,754

LOSS PER SHARE (Details)

LOSS PER SHARE (Details) - CAD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Equity [abstract]
Net loss	$ (606.8)	$ (1,102.4)
Less: amounts attributable to preferred shareholders	53.6	13.7
Adjusted net loss	$ (660.4)	$ (1,116.1)
Weighted average shares outstanding (in shares)	361,566,007	360,383,291
Loss per share
Basic (in dollars per share)	$ (1.83)	$ (3.10)
Diluted (in dollars per share)	$ (1.83)	$ (3.10)
Minimum subordinate voting share conversion of the TEUs (in shares)	25,658,711	33,991,500
Increase in deferred income tax liability	$ 573.5	$ 107.5
Income tax recovery decrease	$ 253.4	$ 107.5

SALES AND OPERATING REVENUE (De

SALES AND OPERATING REVENUE (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	$ 5,525.5	$ 4,196.2
Intercompany revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	(681.8)	(477.6)
Solid waste | Operating segments
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	4,998.1	3,678.3
Amount of reclassifications or changes in presentation		0.4
Solid waste | Total collection
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	3,113.6	2,417.9
Solid waste | Landfill
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	677.4	348.4
Solid waste | Transfer
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	590.2	426.7
Solid waste | Material Recovery
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	358.8	263.3
Solid waste | Other
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	258.1	222
Amount of reclassifications or changes in presentation		4.6
Solid waste | Residential | Total collection
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,243.9	1,067.8
Solid waste | Commercial/industrial | Total collection
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	1,869.7	1,350.1
Infrastructure and soil remediation | Operating segments
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	529.5	538.2
Amount of reclassifications or changes in presentation		3.1
Liquid waste | Operating segments
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue	$ 679.7	457.3
Amount of reclassifications or changes in presentation		$ 1.5

SEGMENT REPORTING - Revenue by

SEGMENT REPORTING - Revenue by Segment, Narrative (Details) - Operating segments $ in Millions	12 Months Ended
	Dec. 31, 2020CAD ($)
Solid waste
Disclosure of operating segments [line items]
Amount of reclassifications or changes in presentation	$ 0.4
Liquid waste
Disclosure of operating segments [line items]
Amount of reclassifications or changes in presentation	$ 1.5

SEGMENT REPORTING - Reconciliat

SEGMENT REPORTING - Reconciliation of EBITDA to Net Loss (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Operating Segments [Abstract]
Adjusted EBITDA	$ 1,463.7	$ 1,076.7
Depreciation of property and equipment	931.8	810.6
Amortization of intangible assets	461.2	427
Interest and other finance costs	434.1	597.6
Loss (gain) on foreign exchange	16.2	(37.3)
Loss on sale of property and equipment	1.9	4.6
Mark-to-market loss on fuel hedges	0	1.8
Mark-to-market loss on Purchase Contracts	349.6	449.2
Share-based payments	45.7	37.9
Gain on divestiture	(153.3)	0
Impairment and other charges	0	21.4
Transaction costs	64.2	60.1
IPO transaction costs	0	46.2
Acquisition, rebranding and other integration costs	25.1	11.4
Deferred purchase consideration	0	2
Income tax recovery	(106)	(253.4)
Net loss	$ (606.8)	$ (1,102.4)

SEGMENT REPORTING - Revenue b_2

SEGMENT REPORTING - Revenue by Segment (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of operating segments [line items]
Revenue	$ 5,525.5	$ 4,196.2
Adjusted EBITDA	1,463.7	1,076.7
Solid waste
Disclosure of operating segments [line items]
Revenue	4,403.6	3,255.1
Solid waste | Canada
Disclosure of operating segments [line items]
Revenue	1,410.9	1,229.3
Solid waste | USA
Disclosure of operating segments [line items]
Revenue	2,992.7	2,025.8
Infrastructure and soil remediation
Disclosure of operating segments [line items]
Revenue	519.5	527.3
Liquid waste
Disclosure of operating segments [line items]
Revenue	602.4	413.8
Operating segments
Disclosure of operating segments [line items]
Revenue	6,207.3	4,673.8
Adjusted EBITDA	1,463.7	1,076.7
Operating segments | Solid waste
Disclosure of operating segments [line items]
Revenue	4,998.1	3,678.3
Adjusted EBITDA	1,360.1	977.4
Amount of reclassifications or changes in presentation		0.4
Operating segments | Solid waste | Canada
Disclosure of operating segments [line items]
Revenue	1,610.5	1,416.3
Adjusted EBITDA	411.5	338.2
Operating segments | Solid waste | USA
Disclosure of operating segments [line items]
Revenue	3,387.6	2,262
Adjusted EBITDA	948.6	639.2
Operating segments | Infrastructure and soil remediation
Disclosure of operating segments [line items]
Revenue	529.5	538.2
Adjusted EBITDA	92.2	91.6
Amount of reclassifications or changes in presentation		3.1
Operating segments | Liquid waste
Disclosure of operating segments [line items]
Revenue	679.7	457.3
Adjusted EBITDA	147.5	97.9
Amount of reclassifications or changes in presentation		1.5
Intercompany revenue
Disclosure of operating segments [line items]
Revenue	(681.8)	(477.6)
Intercompany revenue | Solid waste
Disclosure of operating segments [line items]
Revenue	(594.5)	(423.2)
Intercompany revenue | Solid waste | Canada
Disclosure of operating segments [line items]
Revenue	(199.6)	(187)
Intercompany revenue | Solid waste | USA
Disclosure of operating segments [line items]
Revenue	(394.9)	(236.2)
Intercompany revenue | Infrastructure and soil remediation
Disclosure of operating segments [line items]
Revenue	(10)	(10.9)
Intercompany revenue | Liquid waste
Disclosure of operating segments [line items]
Revenue	(77.3)	(43.5)
Corporate
Disclosure of operating segments [line items]
Revenue		0
Adjusted EBITDA	$ (136.1)	$ (90.2)

SEGMENT REPORTING - Geographica

SEGMENT REPORTING - Geographical Information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of geographical areas [line items]
Revenue	$ 5,525.5	$ 4,196.2
Non-current assets	16,878	14,701.8
Canada
Disclosure of geographical areas [line items]
Revenue	2,350.7	1,996.1
Non-current assets	6,145.4	4,917.2
USA
Disclosure of geographical areas [line items]
Revenue	3,174.8	2,200.1
Non-current assets	$ 10,732.6	$ 9,784.6

SEGMENT REPORTING - Goodwill an

SEGMENT REPORTING - Goodwill and Intangible Assets (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of operating segments [line items]
Goodwill and indefinite life intangible assets	$ 8,313	$ 7,141.8
Solid waste | Canada
Disclosure of operating segments [line items]
Goodwill and indefinite life intangible assets	1,934.7	1,734.4
Solid waste | USA
Disclosure of operating segments [line items]
Goodwill and indefinite life intangible assets	5,328.8	4,738
Infrastructure and soil remediation
Disclosure of operating segments [line items]
Goodwill and indefinite life intangible assets	248.5	240
Liquid waste
Disclosure of operating segments [line items]
Goodwill and indefinite life intangible assets	$ 801	$ 429.4

SHAREHOLDER'S CAPITAL - Narrati

SHAREHOLDER'S CAPITAL - Narrative (Details) $ / shares in Units, $ in Millions, $ in Millions	Dec. 17, 2021USD ($)$ / sharesshares	Jun. 29, 2021USD ($)Option$ / shares	Oct. 01, 2020USD ($)$ / sharesshares	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)shares	Dec. 31, 2021Vote$ / sharesshares	Jan. 29, 2021$ / shares	Mar. 05, 2020
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)					354,934,813	375,061,066
Share issue related cost | $				$ 5.9	$ 60.7
Weighted average exercise price of vested share options (US$ per share) | $ / shares						$ 22.22
Weighted average fair value at measurement date, share options granted | $		$ 38.7
Share-based payments | $				45.7	37.9
Share Options
Disclosure of classes of share capital [line items]
Share-based payments | $				18.7	30.5
RSUs
Disclosure of classes of share capital [line items]
Share-based payments | $				$ 26.2	$ 6.9
Tranch A Market Conditions
Disclosure of classes of share capital [line items]
Number of share options vested in share-based payment arrangement (in shares) | Option		4,838,000
Weighted average exercise price of vested share options (US$ per share) | $ / shares							$ 50
Period for trading price requirement		20 days
Tranch B Market Conditions
Disclosure of classes of share capital [line items]
Number of share options vested in share-based payment arrangement (in shares) | Option		4,838,000
Weighted average exercise price of vested share options (US$ per share) | $ / shares		$ 60
Period for trading price requirement		20 days
Series A Perpetual Convertible Preferred Shares
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)			28,571,428			28,571,428
Share conversion						25,969,285
Proceeds from issuing shares | $			$ 600
Shares issued, price per share (in dollars per share) | $ / shares			$ 21			$ 25.20
Percent of issued and outstanding shares						7.20%
Percent of outstanding voting rights of shares						5.40%
Preferred shares, liquidation preference rate			7.00%
Accretion rate for optional redemption amount for a particular quarter in cash			6.00%
Series B Perpetual Convertible Preferred Shares
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)	8,196,721					8,196,721
Share conversion						6,846,539
Proceeds from issuing shares | $	$ 300
Shares issued, price per share (in dollars per share) | $ / shares	$ 36.60					$ 43.92
Percent of issued and outstanding shares						1.90%
Percent of outstanding voting rights of shares						1.40%
Preferred shares, liquidation preference rate			6.00%
Accretion rate for optional redemption amount for a particular quarter in cash			5.00%
Subordinate voting shares
Disclosure of classes of share capital [line items]
Vote per share | Vote						1
Number of shares outstanding (in shares)					314,300,421	326,229,953
Shares exchanged, exchange ratio								20.363259
Subordinate voting shares | Patrick Dovigi and/or his affiliates
Disclosure of classes of share capital [line items]
Maximum percent of aggregate of shares issued and outstanding owned						2.00%
Class F
Disclosure of classes of share capital [line items]
Shares exchanged, exchange ratio								26.343032
Preferred shares
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)					28,571,428	36,768,149
Multiple voting shares
Disclosure of classes of share capital [line items]
Vote per share | Vote						10
Number of shares outstanding (in shares)					12,062,964	12,062,964

SHAREHOLDER'S CAPITAL - Share I

SHAREHOLDER'S CAPITAL - Share Issuances and Cancellations (Details)	12 Months Ended
	Dec. 31, 2021shares
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period (in shares)	354,934,813
Changes in number of shares outstanding
Issued as partial consideration for acquisitions (in shares)	876,419
Issued and fully paid during the year (in shares)	8,196,721
Issued on exercise of share options	2,300,000
Issued on exercise and settlement of RSUs	442,150
Issued on TEU conversion (in shares)	8,337,004
Cancelled during the year (in shares)	(26,041)
Number of shares outstanding at end of period (in shares)	375,061,066
Subordinate voting shares
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period (in shares)	314,300,421
Changes in number of shares outstanding
Issued as partial consideration for acquisitions (in shares)	876,419
Issued on exercise of share options	2,300,000
Issued on exercise and settlement of RSUs	442,150
Issued on TEU conversion (in shares)	8,337,004
Cancelled during the year (in shares)	(26,041)
Number of shares outstanding at end of period (in shares)	326,229,953
Multiple voting shares
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period (in shares)	12,062,964
Changes in number of shares outstanding
Issued as partial consideration for acquisitions (in shares)	0
Issued and fully paid during the year (in shares)	0
Issued on exercise of share options	0
Issued on exercise and settlement of RSUs	0
Issued on TEU conversion (in shares)	0
Cancelled during the year (in shares)	0
Number of shares outstanding at end of period (in shares)	12,062,964
Preferred shares
Reconciliation of number of shares outstanding [abstract]
Number of shares outstanding at beginning of period (in shares)	28,571,428
Changes in number of shares outstanding
Issued as partial consideration for acquisitions (in shares)	0
Issued and fully paid during the year (in shares)	8,196,721
Issued on exercise of share options	0
Issued on exercise and settlement of RSUs	0
Issued on TEU conversion (in shares)	0
Cancelled during the year (in shares)	0
Number of shares outstanding at end of period (in shares)	36,768,149

SHAREHOLDER'S CAPITAL - Share-b

SHAREHOLDER'S CAPITAL - Share-based Payment Arrangements Narrative (Details) $ in Millions	Jun. 29, 2021USD ($)	Dec. 31, 2021Option$ / sharesshares	Dec. 31, 2021Option$ / sharesshares	Dec. 31, 2021USD ($)Option$ / sharesshares	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2020Option$ / shares	Mar. 05, 2020Option$ / sharesshares
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Number of share options outstanding in share-based payment arrangement | Option		24,114,121	24,114,121	24,114,121			19,643,184
Weighted average exercise price of share options outstanding in share-based payment arrangement | $ / shares		$ 31.79	$ 31.79	$ 31.79			$ 28.05
Number of subordinate voting shares reserved for issuance under share-based payment plans | shares		33,829,292	33,829,292	33,829,292
Compensation expense related to share-based payment arrangements					$ 45.7	$ 37.9
Number of other equity instruments granted	9,676,000
IPO, stock price (in dollars per share) | $ / shares								$ 19
Weighted average exercise price of share options granted (US$ per share) | $ / shares		$ 33
Subordinate voting shares
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Number of shares reserved for issuance ss percent			10.00%
Legacy Option Shares | Subordinate voting shares
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Number of shares issued (in shares) | shares								3,203,925
Share Options
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Compensation expense related to share-based payment arrangements					18.7	30.5
RSUs
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Compensation expense related to share-based payment arrangements					26.2	6.9
Number of other equity instruments granted			759,393
DSUs
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Compensation expense related to share-based payment arrangements					$ 0.8	$ 0.5
Number of other equity instruments granted			20,206	20,206
Legacy Stock Option Plan
Disclosure of equity instruments in share-based payment arrangement [Line Items]
Number of share options outstanding in share-based payment arrangement | Option		0	0	0				159,468,329
Weighted average exercise price of share options outstanding in share-based payment arrangement | $ / shares								$ 1

SHAREHOLDER'S CAPITAL - Option

SHAREHOLDER'S CAPITAL - Option Activity (Details)	12 Months Ended
	Dec. 31, 2021Option$ / sharesshares
Share Capital, Reserves And Other Equity Interest [Abstract]
Number of share options outstanding at beginning of period | Option	19,643,184
Number of share options granted | Option	9,676,000
Number of share options exercised | Option	(2,300,000)
Number of share options expired	0
Number of share options forfeited	0
Number of share options cancelled | shares	(2,905,063)
Number of share options outstanding at end of period | Option	24,114,121
Number of vested share options | Option	2,553,994
Weighted average exercise price of share options outstanding at beginning of period (US$ per share)	$ 28.05
Weighted average exercise price of share options granted (US$ per share)	33
Weighted average exercise price of share options exercised (US$ per share)	19.93
Weighted average exercise price of share options cancelled (US$ per share)	19.93
Weighted average exercise price of share options outstanding at end of period (US$ per share)	31.79
Weighted average exercise price of vested share options (US$ per share)	$ 22.22

SHAREHOLDER'S CAPITAL - Optio_2

SHAREHOLDER'S CAPITAL - Option Assumptions (Details) - 12 months ended Dec. 31, 2021	Y$ / shares	Y$ / shares
Share Capital, Reserves And Other Equity Interest [Abstract]
Grant date share price (USD per option)	$ 31.98
Exercise price (USD per option)		$ 33
Expected volatility (%)	25.00%	25.00%
Expected dividend yield (%)	0.14%	0.14%
Expected life (years) | Y	6.5	6.5
Risk-free interest rate (%)	1.18%	1.18%

SHAREHOLDER'S CAPITAL - RSU and

SHAREHOLDER'S CAPITAL - RSU and DSU Activity (Details)	Jun. 29, 2021USD ($)	Dec. 31, 2021Option$ / shares	Dec. 31, 2021USD ($)Option$ / shares	Dec. 31, 2021Option$ / shares	Dec. 31, 2021Option$ / shares
Disclosure Of Other Equity Instruments In Share-Based Payment Arrangement [Line Items]
Number of other equity instruments granted | $	9,676,000
RSUs
Disclosure Of Other Equity Instruments In Share-Based Payment Arrangement [Line Items]
Number of other equity instruments outstanding at beginning of period | Option		1,522,659
Number of other equity instruments granted				759,393
Number of other equity instruments exercised | Option		(441,730)
Number of other equity instruments forfeited | Option		(103,652)
Number of other equity instruments cancelled | Option		0
Number of other equity instruments outstanding at end of period | Option		1,736,670
Number of other equity instruments expected to vest | Option		1,672,642	1,672,642	1,672,642	1,672,642
Weighted average exercise price of other equity instruments outstanding at beginning of period (US$ per share) | $ / shares					$ 19.95
Weighted average exercise price of other equity instruments granted (US$ per share) | $ / shares					35.80
Weighted average exercise price of other equity instruments exercised (US$ per share) | $ / shares					19
Weighted average exercise price of other equity instruments forfeited (US$ per share) | $ / shares					22.42
Weighted average exercise price of other equity instruments outstanding at end of period (US$ per share) | $ / shares					26.77
Weighted average exercise price of other equity instruments vested and expected to vest (US$ per share) | $ / shares		$ 26.82	$ 26.82	$ 26.82	$ 26.82
DSUs
Disclosure Of Other Equity Instruments In Share-Based Payment Arrangement [Line Items]
Number of other equity instruments outstanding at beginning of period | Option		18,248
Number of other equity instruments granted			20,206	20,206
Number of other equity instruments exercised | Option		(5,918)
Number of other equity instruments forfeited | Option		0
Number of other equity instruments cancelled | Option		0
Number of other equity instruments outstanding at end of period | Option		32,536
Number of other equity instruments expected to vest | Option		32,536	32,536	32,536	32,536
Weighted average exercise price of other equity instruments outstanding at beginning of period (US$ per share) | $ / shares					$ 19.92
Weighted average exercise price of other equity instruments granted (US$ per share) | $ / shares					33.16
Weighted average exercise price of other equity instruments exercised (US$ per share) | $ / shares					22.04
Weighted average exercise price of other equity instruments forfeited (US$ per share) | $ / shares					0
Weighted average exercise price of other equity instruments outstanding at end of period (US$ per share) | $ / shares					27.76
Weighted average exercise price of other equity instruments vested and expected to vest (US$ per share) | $ / shares		$ 27.76	$ 27.76	$ 27.76	$ 27.76

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Effects of changes in
Accounts payable and accrued liabilities	$ 114.3	$ 83.4
Trade and other receivables, net	(138)	(61.8)
Prepaid expenses and other assets	(22.4)	(0.5)
Changes in non-cash working capital items, excluding investment in acquisition related net working capital items	(46.1)	21.1
Investment in acquisition related net working capital items	(41)	(15.9)
Total changes in non-cash working capital items	$ (87.1)	$ 5.2

FINANCIAL INSTRUMENTS AND RIS_3

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - Fair Value of Liabilities (Details) - Financial liabilities at amortised cost - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Amortizing Notes
Disclosure of financial liabilities [line items]
Financial liabilities	$ 70.4	$ 123.4
Financial liabilities, at fair value	70.4	126.8
Amortizing Notes | Level 1
Disclosure of financial liabilities [line items]
Financial liabilities, at fair value	70.4
Amortizing Notes | Level 2
Disclosure of financial liabilities [line items]
Financial liabilities, at fair value		126.8
Notes
Disclosure of financial liabilities [line items]
Financial liabilities	5,764	4,272.6
Financial liabilities, at fair value	5,808.3	4,454.3
Notes | Level 1
Disclosure of financial liabilities [line items]
Financial liabilities, at fair value	0	0
Notes | Level 2
Disclosure of financial liabilities [line items]
Financial liabilities, at fair value	5,808.3	4,454.3
Notes | Level 3
Disclosure of financial liabilities [line items]
Financial liabilities, at fair value	$ 0	$ 0

FINANCIAL INSTRUMENTS AND RIS_4

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - Trade Receivables Aging (Details) - Trade receivables - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of provision matrix [line items]
Financial assets	$ 865.3	$ 668.8
0-60 days
Disclosure of provision matrix [line items]
Financial assets	708.6	543.8
61-90 days
Disclosure of provision matrix [line items]
Financial assets	59.8	47.3
91+ days
Disclosure of provision matrix [line items]
Financial assets	$ 96.9	$ 77.7

FINANCIAL INSTRUMENTS AND RIS_5

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - Narrative (Details) $ in Millions, $ in Millions	Jun. 08, 2021CAD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2021USD ($)	Sep. 24, 2021	Jun. 08, 2021USD ($)	Nov. 23, 2020	Apr. 22, 2020	Dec. 31, 2019CAD ($)
Disclosure of financial liabilities [line items]
Borrowings		$ 7,979	$ 6,166.1						$ 7,625.1
Reclassification to net loss of fair value movements on cash flow hedges, net of tax		$ (4.4)	$ (13.1)
Interest rate risk | Fixed | Financial obligations
Disclosure of financial liabilities [line items]
Concentration percentage		72.90%	70.20%	72.90%
Interest rate risk | Floating | Financial obligations
Disclosure of financial liabilities [line items]
Concentration percentage		27.10%	29.80%	27.10%
Reasonably possible change in risk variable, impact on pre-tax earnings		$ 21.5	$ 18.2
Commodity price risk
Disclosure of financial liabilities [line items]
10% decrease in average recycled commodity prices from the average prices, impact on revenues		14.7	6.7
Commodity price risk | Currency swap
Disclosure of financial liabilities [line items]
Current derivative financial liabilities				$ 450
Commodity price risk | Diesel Fuel Commodity Contracts
Disclosure of financial liabilities [line items]
Current derivative financial liabilities		5.4	3.7
Losses on change in fair value of derivatives		0	1.8
Currency risk
Disclosure of financial liabilities [line items]
$0.01 change in the U.S. dollar to Canadian dollar exchange rate, impact in annual revenue		25.3	16.4
$0.01 change in the U.S. dollar to Canadian dollar exchange rate, impact in adjusted EBITDA		7.5	4.9
Gains on change in fair value of derivatives		1.3	1.8
Cost
Disclosure of financial liabilities [line items]
Borrowings		7,921.1	6,107.6
Loss on extinguishment			73.8
Write off of deferred financing costs			17.4
4.250% 2025 Secured Notes | Cost
Disclosure of financial liabilities [line items]
Borrowings		$ 633.9	$ 636.6
Borrowings, interest rate		4.25%	4.25%	4.25%				4.25%
5.125% USD senior secured notes ("5.125% 2026 Secured Notes") | Cost
Disclosure of financial liabilities [line items]
Borrowings		$ 633.9	$ 636.6
Borrowings, interest rate		5.125%	5.125%	5.125%
8.500% USD senior unsecured notes, ("8.500% 2027 Notes") | Currency risk
Disclosure of financial liabilities [line items]
Notional amount per note						$ 348
Average rate of hedging instrument						8.828%
8.500% USD senior unsecured notes, ("8.500% 2027 Notes") | Cost
Disclosure of financial liabilities [line items]
Borrowings		$ 0	$ 458.4
Borrowings, interest rate		8.50%	8.50%	8.50%		8.50%
Loss on extinguishment	$ 49.3
Write off of deferred financing costs	$ 3.4
4.000% USD senior notes ("4.000% 2028 Notes") | Cost
Disclosure of financial liabilities [line items]
Borrowings		$ 950.9	$ 636.6
Borrowings, interest rate		4.00%	4.00%	4.00%	4.00%		4.00%
7.000% USD senior unsecured notes ("7.000% 2026 Notes") | Cost
Disclosure of financial liabilities [line items]
Borrowings, interest rate							7.00%
Loss on extinguishment			$ 35.5
Write off of deferred financing costs			6.6
Term Loan | Currency swap
Disclosure of financial liabilities [line items]
Borrowings				$ 386
Repayments of non-current borrowings		$ 500.8
Revolving credit facility
Disclosure of financial liabilities [line items]
Borrowings		0	148.8
Undrawn borrowing facilities		905		$ 75
Revolving credit facility | Cost
Disclosure of financial liabilities [line items]
Borrowings		0	148.8
4.750% USD senior notes ("4.750% 2029 Notes") | Cost
Disclosure of financial liabilities [line items]
Borrowings		$ 950.9	$ 0
Borrowings, interest rate		4.75%	4.75%	4.75%		4.75%

FINANCIAL INSTRUMENTS AND RIS_6

FINANCIAL INSTRUMENTS AND RISK MANAGEMENT - Schedule of Swaps (Details) - Currency risk - Currency swap	Dec. 31, 2021USD ($)
Term Loan Effective May 31, 2018
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 399,400,000
Fixed-variable interest rate paid	3.174%
Fixed/variable interest rate received	2.75%
Fixed foreign exchange rate paid	1.2976
4.250% USD senior secured notes ("4.250% 2025 Secured Notes")
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 500,000,000
Fixed-variable interest rate paid	4.805%
Fixed/variable interest rate received	4.25%
Fixed foreign exchange rate paid	1.4198
5.125% 2026 Secured Notes Effective Dec 16, 2019
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 500,000,000
Fixed-variable interest rate paid	5.725%
Fixed/variable interest rate received	5.125%
Fixed foreign exchange rate paid	1.3245
8.500% 2027 Notes Effective Apr 23, 2019 Swap One
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 48,000,000
Fixed-variable interest rate paid	8.399%
Fixed/variable interest rate received	8.50%
Fixed foreign exchange rate paid	1.3355
8.500% 2027 Notes Effective Apr 23, 2019 Swap Two
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 300,000,000
Fixed-variable interest rate paid	8.419%
Fixed/variable interest rate received	8.50%
Fixed foreign exchange rate paid	1.3355
4.000% 2028 Notes Effective Nov 23, 2020
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 500,000,000
Fixed-variable interest rate paid	4.524%
Fixed/variable interest rate received	4.00%
Fixed foreign exchange rate paid	1.3112
8.828% 2027 Notes Effective Date June 8 2021
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 348,000,000
Fixed-variable interest rate paid	8.50%
Fixed/variable interest rate received	8.828%
Fixed foreign exchange rate paid	1.2026
4.750% 2029 Notes Effective June 8, 2021
Disclosure of detailed information about financial instruments [line items]
Notional amount	$ 350,000,000
Fixed-variable interest rate paid	5.317%
Fixed/variable interest rate received	4.75%
Fixed foreign exchange rate paid	1.2026

COMMITMENTS (Details)

COMMITMENTS (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of contingent liabilities [line items]
Letters of credit amount outstanding	$ 199.5	$ 133.8
Interest expense on letters of credit	3.9	3.8
Contingent liability for guarantees
Disclosure of contingent liabilities [line items]
Aggregate contract limit for the bonds	$ 1,748.1	$ 1,697.4

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) $ in Millions	Mar. 05, 2020CAD ($)	Jan. 01, 2020$ / sharesshares	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)	Mar. 05, 2020$ / shares
Disclosure of transactions between related parties [line items]
Due to related party			$ 18	$ 30.8
IPO, stock price (in dollars per share) | $ / shares					$ 19
Separation payment to a director | shares		73,947
Par value per share | $ / shares		$ 19
Compensation of key management personnel			34.2	41.8
Related parties
Disclosure of transactions between related parties [line items]
Cash outflow for leases			3.9	2.7
Josaud Holdings Inc.
Disclosure of transactions between related parties [line items]
Due to related party			10.5	17.5
Semi-annual instalments	$ 3.5
Sejosa Holdings Inc.
Disclosure of transactions between related parties [line items]
Due to related party			$ 20.3	$ 26.1
Semi-annual instalments	$ 2.9

EXPENSES BY NATURE (Details)

EXPENSES BY NATURE (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Employee benefits	$ 1,678.6	$ 1,308.1
Transfer and disposal costs	1,235.7	1,002
Interest and other finance costs	434.1	597.6
Depreciation of property and equipment	931.8	810.6
Amortization of intangible assets	461.2	427
Other expense	559.4	402.2
Transaction costs	64.2	60.1
IPO transaction costs	0	46.2
Acquisition, rebranding and other integration costs	25.1	11.4
Maintenance and repairs	357.5	261.2
Fuel costs	230.6	147.8
Loss (gain) on foreign exchange	16.2	(37.3)
Share-based payments	45.7	37.9
Loss on sale of property and equipment	1.9	4.6
Gain on divestiture	(153.3)	0
Mark-to-market loss on Purchase Contracts	349.6	449.2
Impairment and other charges	0	21.4
Deferred purchase consideration	0	2
Total expenses by nature	$ 6,238.3	5,552
Other Expense
Disclosure of attribution of expenses by nature to their function [line items]
Amount of reclassifications or changes in presentation		5.9
Fuel Expense
Disclosure of attribution of expenses by nature to their function [line items]
Amount of reclassifications or changes in presentation		$ 11.2