Imperial Oil Limited (IMO) 10-Q 5 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013
Document Information [Line Items]	'
Document Type	'10-Q
Amendment Flag	'false
Document Period End Date	30-Sep-13
Document Fiscal Year Focus	'2013
Document Fiscal Period Focus	'Q3
Trading Symbol	'IMO
Entity Registrant Name	'IMPERIAL OIL LTD
Entity Central Index Key	'0000049938
Current Fiscal Year End Date	'--12-31
Entity Filer Category	'Large Accelerated Filer
Entity Common Stock, Shares Outstanding	847,599,011

Consolidated_Statement_Of_Inco

Consolidated Statement Of Income (U.S. GAAP) (CAD)	3 Months Ended				9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
REVENUES AND OTHER INCOME	'		'		'		'
Operating revenues	8,577	[1],[2],[3]	8,319	[1],[2],[3]	24,470	[1],[2],[4]	23,265	[1],[2],[4]
Investment and other income (note 3)	17		17		96		119
TOTAL REVENUES AND OTHER INCOME	8,594		8,336		24,566		23,384
EXPENSES	'		'		'		'
Exploration	30		21		74		67
Purchases of crude oil and products	5,484	[5]	5,026	[5]	15,460	[5]	14,057	[5]
Production and manufacturing	1,325	[6]	1,074	[6]	3,974	[6],[7]	3,298	[6],[7]
Selling and general	291		291		797		822
Federal excise tax	385	[1]	355	[1]	1,041	[1]	1,011	[1]
Depreciation and depletion	223		183		860	[7]	551	[7]
Financing costs (note 5)	-1		-1		1		-1
TOTAL EXPENSES	7,737		6,949		22,207		19,805
INCOME BEFORE INCOME TAXES	857		1,387		2,359		3,579
INCOME TAXES	210		347		587		889
NET INCOME	647		1,040		1,772		2,690
PER SHARE INFORMATION (Canadian dollars)	'		'		'		'
Net income per common share - basic (note 8)	0.76		1.22		2.09		3.17
Net income per common share - diluted (note 8)	0.76		1.22		2.08		3.16
Dividends per common share	0.12		0.12		0.36		0.36
[1]	Federal excise tax included in operating revenues 385 355 1,041 1,011
[2]	Amounts from related parties included in operating revenues 711 613 1,936 2,258
[3]	Includes export sales to the United States of $1,380 million (2012 - $1,177 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
[4]	Includes export sales to the United States of $4,071 million (2012 - $3,215 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
[5]	Amounts to related parties included in purchases of crude oil and products 1,018 914 3,544 2,469
[6]	Amounts to related parties included in production and manufacturing expenses 85 57 255 162
[7]	A second quarter 2013 charge in the Downstream segment of $355 million ($264 million, after-tax) associated with the company's decision to convert the Dartmouth refinery to a terminal included the write-down of refinery plant and equipment not included in the terminal conversion of $245 million, reported as part of depreciation and depletion expenses, and decommissioning, environmental and employee-related costs of $110 million, reported as part of production and manufacturing expenses. Amounts incurred at the end of the third quarter 2013 associated with decommissioning, environmental and employee-related costs were de minimis.

Consolidated_Statement_Of_Inco1

Consolidated Statement Of Income (U.S. GAAP) (Parenthetical) (CAD)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Federal excise tax included in operating revenues	385	[1]	355	[1]	1,041	[1]	1,011	[1]
Amounts from related parties included in operating revenues	711		613		1,936		2,258
Amounts to related parties included in purchases of crude oil and products	1,018		914		3,544		2,469
Amounts to related parties included in production and manufacturing expenses	85		57		255		162
[1]	Federal excise tax included in operating revenues 385 355 1,041 1,011

Consolidated_Statement_of_Comp

Consolidated Statement of Comprehensive Income (U.S. GAAP) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income	647	1,040	1,772	2,690
Other comprehensive income, net of income taxes	'	'	'	'
Post-retirement benefit liability adjustment (excluding amortization)	'	'	-102	-117
Amortization of post-retirement benefit liability adjustment included in net periodic benefit costs	52	50	154	149
Total other comprehensive income/(loss)	52	50	52	32
Comprehensive income	699	1,090	1,824	2,722

Consolidated_Balance_Sheet_US_

Consolidated Balance Sheet (U.S. GAAP) (CAD)	Sep. 30, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Current assets	'		'
Cash	76		482
Accounts receivable, less estimated doubtful accounts	2,176		1,976
Inventories of crude oil and products	1,176		827
Materials, supplies and prepaid expenses	387		280
Deferred income tax assets	625		527
Total current assets	4,440		4,092
Long-term receivables, investments and other long-term assets	1,325		1,090
Property, plant and equipment,	45,647		38,765
less accumulated depreciation and depletion	-15,611		-14,843
Property, plant and equipment, net	30,036		23,922
Goodwill	224		204
Other intangible assets, net	56		56
TOTAL ASSETS	36,081		29,364
Current liabilities	'		'
Notes and loans payable	1,831		472
Accounts payable and accrued liabilities (note 7)	4,593	[1]	4,249	[1]
Income taxes payable	577		1,184
Total current liabilities	7,001		5,905
Long-term debt (note 6)	4,383	[2]	1,175	[2]
Other long-term obligations (note 7)	4,095		3,983
Deferred income tax liabilities	2,706		1,924
TOTAL LIABILITIES	18,185		12,987
SHAREHOLDERS' EQUITY	'		'
Common shares at stated value	1,566	[3]	1,566	[3]
Earnings reinvested	18,733		17,266
Accumulated other comprehensive income (note 9)	-2,403		-2,455
TOTAL SHAREHOLDERS' EQUITY	17,896		16,377
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	36,081		29,364
[1]	Accounts payable and accrued liabilities included amounts receivable from related parties of $38 million (2012 - amounts receivable of $9 million).
[2]	Long-term debt included amounts to related parties of $4,253 million (2012 - $1,040 million).
[3]	Number of common shares authorized and outstanding were 1,100 million and 848 million, respectively (2012 - 1,100 million and 848 million, respectively).

Consolidated_Balance_Sheet_US_1

Consolidated Balance Sheet (U.S. GAAP) (Parenthetical) (CAD)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Amounts receivable from related parties	38	9
Due to related parties, noncurrent	4,253	1,040
Common shares authorized	1,100	1,100
Common shares outstanding	848	848

Consolidated_Statement_of_Cash

Consolidated Statement of Cash Flows (U.S. GAAP) (CAD)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
OPERATING ACTIVITIES	'		'		'		'
Net income	647		1,040		1,772		2,690
Adjustment for non-cash items:	'		'		'		'
Depreciation and depletion	223		183		860	[1]	551	[1]
(Gain)/loss on asset sales (note 3)	-5		-2		-60		-86
Deferred income taxes and other	106		72		276		289
Changes in operating assets and liabilities:	'		'		'		'
Accounts receivable	51		-220		-166		-81
Inventories, materials, supplies and prepaid expenses	46		-293		-451		-487
Income taxes payable	-485		-231		-607		-143
Accounts payable and accrued liabilities	-226		229		282		455
All other items - net	-59	[2]	-109	[2]	-273	[2]	-155	[2]
CASH FLOWS FROM (USED IN) OPERATING ACTIVITIES	298		669		1,633		3,033
INVESTING ACTIVITIES	'		'		'		'
Additions to property, plant and equipment and intangibles	-1,810		-1,388		-4,771		-3,823
Acquisition (note 10)	'		'		-1,602		'
Proceeds from asset sales	6		70		68		209
Repayment of loan from equity company	'		'		4		8
CASH FLOWS FROM (USED IN) INVESTING ACTIVITIES	-1,804		-1,318		-6,301		-3,606
FINANCING ACTIVITIES	'		'		'		'
Short-term debt - net	325		75		1,359		75
Long-term debt issued	819		150		3,213		150
Reduction in capitalized lease obligations	-2		-1		-5		-3
Issuance of common shares under stock option plan	'		'		'		43
Common shares purchased	'		'		'		-128
Dividends paid	-102		-102		-305		-297
CASH FLOWS FROM (USED IN) FINANCING ACTIVITIES	1,040		122		4,262		-160
INCREASE (DECREASE) IN CASH	-466		-527		-406		-733
CASH AT BEGINNING OF PERIOD	542		996		482		1,202
CASH AT END OF PERIOD	76		469		76		469
[1]	A second quarter 2013 charge in the Downstream segment of $355 million ($264 million, after-tax) associated with the company's decision to convert the Dartmouth refinery to a terminal included the write-down of refinery plant and equipment not included in the terminal conversion of $245 million, reported as part of depreciation and depletion expenses, and decommissioning, environmental and employee-related costs of $110 million, reported as part of production and manufacturing expenses. Amounts incurred at the end of the third quarter 2013 associated with decommissioning, environmental and employee-related costs were de minimis.
[2]	Included contribution to registered pension plans (163 ) (171 ) (461 ) (415 )

Consolidated_Statement_of_Cash1

Consolidated Statement of Cash Flows (U.S. GAAP) (Parenthetical) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Included contribution to registered pension plans	-163	-171	-461	-415

Basis_of_financial_statement_p

Basis of financial statement preparation	9 Months Ended
	Sep. 30, 2013
Basis of financial statement preparation	'
	1	Basis of financial statement preparation
	These unaudited consolidated financial statements have been prepared in accordance with generally accepted accounting principles of the United States of America and follow the same accounting policies and methods of computation as, and should be read in conjunction with, the most recent annual consolidated financial statements filed with the U.S. Securities and Exchange Commission in the company’s 2012 Annual Report on Form 10-K. In the opinion of the company, the information furnished herein reflects all known accruals and adjustments necessary for a fair statement of the results for the periods reported herein. All such adjustments are of a normal recurring nature. The company’s exploration and production activities are accounted for under the “successful efforts” method.
	The results for the nine months ended September 30, 2013, are not necessarily indicative of the operations to be expected for the full year.
	All amounts are in Canadian dollars unless otherwise indicated.

Business_Segments

Business Segments	9 Months Ended
	Sep. 30, 2013
Business Segments	'
	2	Business Segments
	Third Quarter		Upstream						Downstream						Chemical
	millions of dollars		2013			2012			2013			2012			2013			2012
	REVENUES AND OTHER INCOME
	Operating revenues (a)			1,786			1,056			6,469			6,963			322			300
	Intersegment sales			1,397			1,012			415			559			96			68
	Investment and other income			8			1			9			13			-			1
				3,191			2,069			6,893			7,535			418			369
	EXPENSES
	Exploration			30			21			-			-			-			-
	Purchases of crude oil and products			1,307			593			5,789			5,818			295			254
	Production and manufacturing			880			671			396			357			50			46
	Selling and general			1			-			217			233			17			19
	Federal excise tax			-			-			385			355			-			-
	Depreciation and depletion			168			123			50			56			3			2
	Financing costs			-			(1	)		(1	)		-			-			-
	TOTAL EXPENSES			2,386			1,407			6,836			6,819			365			321
	INCOME BEFORE INCOME TAXES			805			662			57			716			53			48
	INCOME TAXES			201			164			11			180			14			11
	NET INCOME			604			498			46			536			39			37
	Cash flows from (used in) operating activities			601			210			(315	)		458			7			44
	CAPEX (b)			1,765			1,376			51			27			3			1
	Third Quarter		Corporate and Other						Eliminations						Consolidated
	millions of dollars		2013			2012			2013			2012			2013			2012
	REVENUES AND OTHER INCOME
	Operating revenues (a)			-			-			-			-			8,577			8,319
	Intersegment sales			-			-			(1,908	)		(1,639	)		-			-
	Investment and other income			-			2			-			-			17			17
				-			2			(1,908	)		(1,639	)		8,594			8,336
	EXPENSES
	Exploration			-			-			-			-			30			21
	Purchases of crude oil and products			-			-			(1,907	)		(1,639	)		5,484			5,026
	Production and manufacturing			-			-			(1	)		-			1,325			1,074
	Selling and general			56			39			-			-			291			291
	Federal excise tax			-			-			-			-			385			355
	Depreciation and depletion			2			2			-			-			223			183
	Financing costs			-			-			-			-			(1	)		(1	)
	TOTAL EXPENSES			58			41			(1,908	)		(1,639	)		7,737			6,949
	INCOME BEFORE INCOME TAXES			(58	)		(39	)		-			-			857			1,387
	INCOME TAXES			(16	)		(8	)		-			-			210			347
	NET INCOME			(42	)		(31	)		-			-			647			1,040
	Cash flows from (used in) operating activities			5			(43	)		-			-			298			669
	CAPEX (b)			21			5			-			-			1,840			1,409
	(a)	Includes export sales to the United States of $1,380 million (2012 - $1,177 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
	(b)	Capital and exploration expenditures (CAPEX) include exploration expenses, additions to property, plant, equipment and intangibles, additions to capital leases and acquisition.
	Nine Months to September 30		Upstream						Downstream						Chemical
	millions of dollars		2013			2012			2013			2012			2013			2012
	REVENUES AND OTHER INCOME
	Operating revenues (a)			4,392			3,524			19,120			18,750			958			991
	Intersegment sales			3,344			3,054			1,603			1,947			240			219
	Investment and other income			55			42			39			68			-			1
				7,791			6,620			20,762			20,765			1,198			1,211
	EXPENSES
	Exploration			74			67			-			-			-			-
	Purchases of crude oil and products			3,030			2,354			16,788			16,073			826			850
	Production and manufacturing (c)			2,508			1,963			1,312			1,197			157			138
	Selling and general			4			2			651			696			49			52
	Federal excise tax			-			-			1,041			1,011			-			-
	Depreciation and depletion (c)			443			371			401			164			9			9
	Financing costs			-			-1			1			-			-			-
	TOTAL EXPENSES			6,059			4,756			20,194			19,141			1,041			1,049
	INCOME BEFORE INCOME TAXES			1,732			1,864			568			1,624			157			162
	INCOME TAXES			431			464			141			401			41			41
NET INCOME			1,301			1,400			427			1,223			116			121
Cash flows from (used in) operating activities			1,065			1,696			420			1,236			122			90
CAPEX (b)			6,272			3,793			128			80			6			3
Total assets as at September 30			29,693			20,727			6,159			7,089			374			365
Nine Months to September 30		Corporate and Other						Eliminations						Consolidated
millions of dollars		2013			2012			2013			2012			2013			2012
REVENUES AND OTHER INCOME
Operating revenues (a)			-			-			-			-			24,470			23,265
Intersegment sales			-			-			-5,187			-5,220			-			-
Investment and other income			2			8			-			-			96			119
			2			8			-5,187			-5,220			24,566			23,384
EXPENSES
Exploration			-			-			-			-			74			67
Purchases of crude oil and products			-			-			-5,184			-5,220			15,460			14,057
Production and manufacturing (c)			-			-			-3			-			3,974			3,298
Selling and general			93			72			-			-			797			822
Federal excise tax			-			-			-			-			1,041			1,011
Depreciation and depletion (c)			7			7			-			-			860			551
Financing costs			-			-			-			-			1			-1
TOTAL EXPENSES			100			79			-5,187			-5,220			22,207			19,805
INCOME BEFORE INCOME TAXES			-98			-71			-			-			2,359			3,579
INCOME TAXES			-26			-17			-			-			587			889
NET INCOME			-72			-54			-			-			1,772			2,690
Cash flows from (used in) operating activities			26			11			-			-			1,633			3,033
CAPEX (b)			47			14			-			-			6,453			3,890
Total assets as at September 30			364			713			-509			-423			36,081			28,471
(a)	Includes export sales to the United States of $4,071 million (2012 - $3,215 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
(b)	Capital and exploration expenditures (CAPEX) include exploration expenses, additions to property, plant, equipment and intangibles, additions to capital leases and acquisition.
(c)	A second quarter 2013 charge in the Downstream segment of $355 million ($264 million, after-tax) associated with the company’s decision to convert the Dartmouth refinery to a terminal included the write-down of refinery plant and equipment not included in the terminal conversion of $245 million, reported as part of depreciation and depletion expenses, and decommissioning, environmental and employee-related costs of $110 million, reported as part of production and manufacturing expenses. Amounts incurred at the end of the third quarter 2013 associated with decommissioning, environmental and employee-related costs were de minimis.

Investment_and_other_income

Investment and other income	9 Months Ended
	Sep. 30, 2013
Investment and other income	'
	3	Investment and other income
	Investment and other income included gains and losses on asset sales as follows:
							Nine Months
			Third Quarter				to September 30
	millions of dollars		2013		2012		2013		2012
	Proceeds from asset sales			6		70		68		209
	Book value of assets sold			1		68		8		123
	Gain/(loss) on asset sales, before tax			5		2		60		86
	Gain/(loss) on asset sales, after tax			5		1		46		67

Employee_retirement_benefits

Employee retirement benefits	9 Months Ended
	Sep. 30, 2013
Employee retirement benefits	'
	4	Employee retirement benefits
	The components of net benefit cost were as follows:
									Nine Months
			Third Quarter						to September 30
	millions of dollars		2013			2012			2013			2012
	Pension benefits:
	Current service cost			46			40			136			120
	Interest cost			71			72			211			216
	Expected return on plan assets			(85	)		(72	)		(248	)		(216	)
	Amortization of prior service cost			6			6			17			17
	Amortization of actuarial loss			61			59			182			177
	Net benefit cost			99			105			298			314
	Other post-retirement benefits:
	Current service cost			3			2			8			6
	Interest cost			5			5			16			16
	Amortization of actuarial loss			3			2			8			6
	Net benefit cost			11			9			32			28

Financing_costs

Financing costs	9 Months Ended
	Sep. 30, 2013
Financing costs	'
	5	Financing costs
								Nine Months
			Third Quarter					to September 30
	millions of dollars		2013		2012			2013		2012
	Debt related interest			21		5			47		14
	Capitalized interest			(21)		(5	)		(47)		(14	)
	Net interest expense			-		-			-		-
	Other interest			(1)		(1	)		1		(1	)
	Total financing costs			(1)		(1	)		1		(1	)

Longterm_debt

Long-term debt	9 Months Ended
	Sep. 30, 2013
Long-term debt	'
	6	Long-term debt
			As at		As at
			Sept. 30		Dec 31
	millions of dollars		2013		2012
	Long-term debt			4,253		1,040
	Capital leases			130		135
	Total long-term debt			4,383		1,175
	In the third quarter of 2013, the company increased its long-term debt by $819 million by drawing on its existing facility with an affiliated company of Exxon Mobil Corporation and increased short-term debt by $325 million by issuing additional commercial paper.
	Subsequent to the third quarter of 2013, the company increased its total debt outstanding by $123 million by drawing on existing facilities. The increased debt was used to finance normal operations and major projects.
	In the first quarter of 2013, the company increased the amount of its existing stand-by long term bank credit facility from $300 million to $500 million. In the third quarter of 2013, the company extended the maturity date of this facility to August 2015. The company has not drawn on the facility.
	In the first quarter of 2013, to further support the commercial paper program, the company entered into an unsecured committed bank credit facility in the amount of $250 million that matures in March 2014. In the second quarter, the amount of this facility increased to $500 million. The company has not drawn on the facility.

Other_longterm_obligations

Other long-term obligations	9 Months Ended
	Sep. 30, 2013
Other long-term obligations	'
	7	Other long-term obligations
			As at		As at
			Sept. 30		Dec 31
	millions of dollars		2013		2012
	Employee retirement benefits (a)			2,424		2,717
	Asset retirement obligations and other environmental liabilities (b)			1,231		957
	Share-based incentive compensation liabilities			186		117
	Other obligations			254		192
	Total other long-term obligations			4,095		3,983
	(a)	Total recorded employee retirement benefits obligations also included $52 million in current liabilities (2012 - $52 million).
	(b)	Total asset retirement obligations and other environmental liabilities also included $168 million in current liabilities (2012 - $168 million).

Net_income_per_share

Net income per share	9 Months Ended
	Sep. 30, 2013
Net income per share	'
	8	Net income per share
							Nine Months
			Third Quarter				to September 30
			2013		2012		2013		2012
	Net income per common share - basic
	Net income (millions of dollars)			647		1,040		1,772		2,690
	Weighted average number of common shares outstanding (millions of shares)			847.6		847.6		847.6		847.8
	Net income per common share (dollars)			0.76		1.22		2.09		3.17
	Net income per common share - diluted
	Net income (millions of dollars)			647		1,040		1,772		2,690
	Weighted average number of common shares outstanding (millions of shares)			847.6		847.6		847.6		847.8
	Effect of share-based awards (millions of shares)			3.4		3.8		3.2		3.6
	Weighted average number of common shares outstanding, assuming dilution (millions of shares)			851.0		851.4		850.8		851.4
	Net income per common share (dollars)			0.76		1.22		2.08		3.16

Other_comprehensive_income_inf

Other comprehensive income information	9 Months Ended
	Sep. 30, 2013
Other comprehensive income information	'
	9	Other comprehensive income information
	Changes in accumulated other comprehensive income:
	millions of dollars		2013			2012
	Balance at January 1			(2,455)			(2,238)
	Post-retirement benefits liability adjustment:
	Current period change excluding amounts reclassified from accumulated other comprehensive income			(102)			(117)
	Amounts reclassified from accumulated other comprehensive income			154			149
	Balance at September 30			(2,403)			(2,206)
	Amounts reclassified out of accumulated other comprehensive income -
	before-tax income/(expense):
			Third Quarter						Nine Months
									to September 30
	millions of dollars		2013			2012			2013				2012
	Amortization of post-retirement benefit liability adjustment included in net periodic benefit cost (a)			(70	)		(67	)		(207	)			(200)
	(a)	This accumulated other comprehensive income component is included in the computation of net periodic benefit cost (note 4).
	Income tax expense/(credit) for components of other comprehensive income:
											Nine Months
			Third Quarter								to September 30
	millions of dollars		2013			2012					2013				2012
	Post-retirement benefits liability adjustments:
	Post-retirement benefits liability adjustment (excluding amortization)			-			-					(35	)			(40)
	Amortization of post-retirement benefit liability adjustment included in net periodic benefit cost			18			17					53				51
				18			17					18				11

Acquisition

Acquisition	9 Months Ended
	Sep. 30, 2013
Acquisition	'
	10.	Acquisition
	Description of the Transaction: On February 26, 2013, ExxonMobil Canada acquired Celtic Exploration Ltd. (“Celtic”). Immediately following the acquisition, Imperial acquired a 50-percent interest in Celtic’s assets and liabilities from ExxonMobil Canada for $1,608 million, financed by a combination of related party and third party debt (see note 6 for further details). Concurrently, a general partnership was formed to hold and operate the assets of Celtic. The name of the general partnership was changed to XTO Energy Canada (“XTO Canada”). XTO Canada is involved in the exploration for, production of, and transportation and sale of natural gas and crude oil, condensate and natural gas liquids.
	Recording of Assets Acquired and Liabilities Assumed: Imperial used the acquisition method of accounting to record its pro-rata share of the assets acquired and liabilities assumed. This method requires, among other things, that assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The following table summarizes the assets acquired and liabilities assumed:
	millions of dollars
	Cash			6
	Accounts receivable			38
	Materials, supplies and prepaid expenses			5
	Property, plant and equipment (a)			2,045
	Goodwill (b)			20
	Total assets acquired			2,114
	Accounts payable and accrued liabilities			62
	Deferred income tax liabilities (c)			377
	Other long-term obligations			67
	Total liabilities assumed			506
	Net assets acquired			1,608
		(a)	Property, plant and equipment were measured primarily using an income approach. The fair value measurements of the oil and gas assets were based, in part, on significant inputs not observable in the market and thus represent a Level 3 measurement. The significant inputs included Celtic resources, assumed future production profiles, commodity prices (mainly based on observable market inputs), risk adjusted discount rate of 10 percent, inflation of 2 percent and assumptions on the timing and amount of future development and operating costs. The property, plant and equipment additions were segmented to the Upstream business, with all of the assets in Canada.
		(b)	Goodwill was the excess of the consideration transferred over the net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Goodwill was recognized in the Upstream reporting unit. Goodwill is not amortized and is not deductible for tax purposes.
		(c)	Deferred income taxes reflect the future tax consequences on the temporary differences between the amount of assets and liabilities recognized for financial reporting purposes and such amounts recognized for tax purposes. The deferred income taxes recorded as part of the acquisition were:
			millions of dollars
			Property, plant and equipment		414
			Total deferred income tax liabilities		414
			Asset retirement obligations		(17	)
			Other		(20	)
			Total deferred income tax assets		(37	)
			Net deferred income tax liabilities		377
	Actual and Pro Forma Impact of the Acquisition:
	Revenues for XTO Canada from the acquisition date included in the company’s consolidated financial statement of income for the nine months ended September 30, 2013 were $53 million. After-tax earnings for XTO Canada from the acquisition date through September 30, 2013 were de minimis.
	Transaction costs related to the acquisition were expensed as incurred and were de minimis in the nine months ended September 30, 2013.
	Pro forma revenues, earnings and basic and diluted earnings per share information as if the acquisition had occurred at the beginning of 2013 or the comparable prior reporting period is not presented, since the effect on Imperial’s consolidated third quarter 2013 and the nine months ended September 30, 2013 financial results or the comparable prior reporting periods, would not have been material.

Business_Segments_Tables

Business Segments (Tables)	9 Months Ended
	Sep. 30, 2013
Business Segments	'
	Third Quarter		Upstream						Downstream						Chemical
	millions of dollars		2013			2012			2013			2012			2013			2012
	REVENUES AND OTHER INCOME
	Operating revenues (a)			1,786			1,056			6,469			6,963			322			300
	Intersegment sales			1,397			1,012			415			559			96			68
	Investment and other income			8			1			9			13			-			1
				3,191			2,069			6,893			7,535			418			369
	EXPENSES
	Exploration			30			21			-			-			-			-
	Purchases of crude oil and products			1,307			593			5,789			5,818			295			254
	Production and manufacturing			880			671			396			357			50			46
	Selling and general			1			-			217			233			17			19
	Federal excise tax			-			-			385			355			-			-
	Depreciation and depletion			168			123			50			56			3			2
	Financing costs			-			(1	)		(1	)		-			-			-
	TOTAL EXPENSES			2,386			1,407			6,836			6,819			365			321
	INCOME BEFORE INCOME TAXES			805			662			57			716			53			48
	INCOME TAXES			201			164			11			180			14			11
	NET INCOME			604			498			46			536			39			37
	Cash flows from (used in) operating activities			601			210			(315	)		458			7			44
	CAPEX (b)			1,765			1,376			51			27			3			1
	Third Quarter		Corporate and Other						Eliminations						Consolidated
	millions of dollars		2013			2012			2013			2012			2013			2012
	REVENUES AND OTHER INCOME
	Operating revenues (a)			-			-			-			-			8,577			8,319
	Intersegment sales			-			-			(1,908	)		(1,639	)		-			-
	Investment and other income			-			2			-			-			17			17
				-			2			(1,908	)		(1,639	)		8,594			8,336
	EXPENSES
	Exploration			-			-			-			-			30			21
	Purchases of crude oil and products			-			-			(1,907	)		(1,639	)		5,484			5,026
	Production and manufacturing			-			-			(1	)		-			1,325			1,074
	Selling and general			56			39			-			-			291			291
	Federal excise tax			-			-			-			-			385			355
	Depreciation and depletion			2			2			-			-			223			183
	Financing costs			-			-			-			-			(1	)		(1	)
	TOTAL EXPENSES			58			41			(1,908	)		(1,639	)		7,737			6,949
	INCOME BEFORE INCOME TAXES			(58	)		(39	)		-			-			857			1,387
	INCOME TAXES			(16	)		(8	)		-			-			210			347
	NET INCOME			(42	)		(31	)		-			-			647			1,040
	Cash flows from (used in) operating activities			5			(43	)		-			-			298			669
	CAPEX (b)			21			5			-			-			1,840			1,409
	(a)	Includes export sales to the United States of $1,380 million (2012 - $1,177 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
	(b)	Capital and exploration expenditures (CAPEX) include exploration expenses, additions to property, plant, equipment and intangibles, additions to capital leases and acquisition.
	Nine Months to September 30		Upstream						Downstream						Chemical
	millions of dollars		2013			2012			2013			2012			2013			2012
	REVENUES AND OTHER INCOME
	Operating revenues (a)			4,392			3,524			19,120			18,750			958			991
	Intersegment sales			3,344			3,054			1,603			1,947			240			219
	Investment and other income			55			42			39			68			-			1
				7,791			6,620			20,762			20,765			1,198			1,211
	EXPENSES
	Exploration			74			67			-			-			-			-
	Purchases of crude oil and products			3,030			2,354			16,788			16,073			826			850
	Production and manufacturing (c)			2,508			1,963			1,312			1,197			157			138
	Selling and general			4			2			651			696			49			52
	Federal excise tax			-			-			1,041			1,011			-			-
	Depreciation and depletion (c)			443			371			401			164			9			9
	Financing costs			-			-1			1			-			-			-
	TOTAL EXPENSES			6,059			4,756			20,194			19,141			1,041			1,049
	INCOME BEFORE INCOME TAXES			1,732			1,864			568			1,624			157			162
	INCOME TAXES			431			464			141			401			41			41
	NET INCOME			1,301			1,400			427			1,223			116			121
Cash flows from (used in) operating activities			1,065			1,696			420			1,236			122			90
CAPEX (b)			6,272			3,793			128			80			6			3
Total assets as at September 30			29,693			20,727			6,159			7,089			374			365
Nine Months to September 30		Corporate and Other						Eliminations						Consolidated
millions of dollars		2013			2012			2013			2012			2013			2012
REVENUES AND OTHER INCOME
Operating revenues (a)			-			-			-			-			24,470			23,265
Intersegment sales			-			-			-5,187			-5,220			-			-
Investment and other income			2			8			-			-			96			119
			2			8			-5,187			-5,220			24,566			23,384
EXPENSES
Exploration			-			-			-			-			74			67
Purchases of crude oil and products			-			-			-5,184			-5,220			15,460			14,057
Production and manufacturing (c)			-			-			-3			-			3,974			3,298
Selling and general			93			72			-			-			797			822
Federal excise tax			-			-			-			-			1,041			1,011
Depreciation and depletion (c)			7			7			-			-			860			551
Financing costs			-			-			-			-			1			-1
TOTAL EXPENSES			100			79			-5,187			-5,220			22,207			19,805
INCOME BEFORE INCOME TAXES			-98			-71			-			-			2,359			3,579
INCOME TAXES			-26			-17			-			-			587			889
NET INCOME			-72			-54			-			-			1,772			2,690
Cash flows from (used in) operating activities			26			11			-			-			1,633			3,033
CAPEX (b)			47			14			-			-			6,453			3,890
Total assets as at September 30			364			713			-509			-423			36,081			28,471
(a)	Includes export sales to the United States of $4,071 million (2012 - $3,215 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
(b)	Capital and exploration expenditures (CAPEX) include exploration expenses, additions to property, plant, equipment and intangibles, additions to capital leases and acquisition.
(c)	A second quarter 2013 charge in the Downstream segment of $355 million ($264 million, after-tax) associated with the company’s decision to convert the Dartmouth refinery to a terminal included the write-down of refinery plant and equipment not included in the terminal conversion of $245 million, reported as part of depreciation and depletion expenses, and decommissioning, environmental and employee-related costs of $110 million, reported as part of production and manufacturing expenses. Amounts incurred at the end of the third quarter 2013 associated with decommissioning, environmental and employee-related costs were de minimis.

Investment_and_other_income_Ta

Investment and other income (Tables)	9 Months Ended
	Sep. 30, 2013
Gains And Losses On Asset Sales	'
	Investment and other income included gains and losses on asset sales as follows:
						Nine Months
		Third Quarter				to September 30
	millions of dollars	2013		2012		2013		2012
	Proceeds from asset sales		6		70		68		209
	Book value of assets sold		1		68		8		123
	Gain/(loss) on asset sales, before tax		5		2		60		86
	Gain/(loss) on asset sales, after tax		5		1		46		67

Employee_retirement_benefits_T

Employee retirement benefits (Tables)	9 Months Ended
	Sep. 30, 2013
Schedule Of Components Of Net Benefit Cost	'
	The components of net benefit cost were as follows:
								Nine Months
		Third Quarter						to September 30
	millions of dollars	2013			2012			2013			2012
	Pension benefits:
	Current service cost		46			40			136			120
	Interest cost		71			72			211			216
	Expected return on plan assets		(85	)		(72	)		(248	)		(216	)
	Amortization of prior service cost		6			6			17			17
	Amortization of actuarial loss		61			59			182			177
	Net benefit cost		99			105			298			314
	Other post-retirement benefits:
	Current service cost		3			2			8			6
	Interest cost		5			5			16			16
	Amortization of actuarial loss		3			2			8			6
	Net benefit cost		11			9			32			28

Financing_costs_Tables

Financing costs (Tables)	9 Months Ended
	Sep. 30, 2013
Schedule Of Financing Costs	'
							Nine Months
		Third Quarter					to September 30
	millions of dollars	2013		2012			2013		2012
	Debt related interest		21		5			47		14
	Capitalized interest		(21)		(5	)		(47)		(14	)
	Net interest expense		-		-			-		-
	Other interest		(1)		(1	)		1		(1	)
	Total financing costs		(1)		(1	)		1		(1	)

Longterm_debt_Tables

Long-term debt (Tables)	9 Months Ended
	Sep. 30, 2013
Long-Term Debt	'
		As at		As at
		Sept. 30		Dec 31
	millions of dollars	2013		2012
	Long-term debt		4,253		1,040
	Capital leases		130		135
	Total long-term debt		4,383		1,175

Other_longterm_obligations_Tab

Other long-term obligations (Tables)	9 Months Ended
	Sep. 30, 2013
Other Long-Term Obligations	'
			As at		As at
			Sept. 30		Dec 31
	millions of dollars		2013		2012
	Employee retirement benefits (a)			2,424		2,717
	Asset retirement obligations and other environmental liabilities (b)			1,231		957
	Share-based incentive compensation liabilities			186		117
	Other obligations			254		192
	Total other long-term obligations			4,095		3,983
	(a)	Total recorded employee retirement benefits obligations also included $52 million in current liabilities (2012 - $52 million).
	(b)	Total asset retirement obligations and other environmental liabilities also included $168 million in current liabilities (2012 - $168 million).

Net_income_per_share_Tables

Net income per share (Tables)	9 Months Ended
	Sep. 30, 2013
Net Income Per Share	'
						Nine Months
		Third Quarter				to September 30
		2013		2012		2013		2012
	Net income per common share - basic
	Net income (millions of dollars)		647		1,040		1,772		2,690
	Weighted average number of common shares outstanding (millions of shares)		847.6		847.6		847.6		847.8
	Net income per common share (dollars)		0.76		1.22		2.09		3.17
	Net income per common share - diluted
	Net income (millions of dollars)		647		1,040		1,772		2,690
	Weighted average number of common shares outstanding (millions of shares)		847.6		847.6		847.6		847.8
	Effect of share-based awards (millions of shares)		3.4		3.8		3.2		3.6
	Weighted average number of common shares outstanding, assuming dilution (millions of shares)		851.0		851.4		850.8		851.4
	Net income per common share (dollars)		0.76		1.22		2.08		3.16

Other_comprehensive_income_inf1

Other comprehensive income information (Tables)	9 Months Ended
	Sep. 30, 2013
Changes in Accumulated Other Comprehensive Income	'
	Changes in accumulated other comprehensive income:
	millions of dollars		2013			2012
	Balance at January 1			(2,455)			(2,238)
	Post-retirement benefits liability adjustment:
	Current period change excluding amounts reclassified from accumulated other comprehensive income			(102)			(117)
	Amounts reclassified from accumulated other comprehensive income			154			149
	Balance at September 30			(2,403)			(2,206)
Amounts Reclassified from Accumulated Other Comprehensive Income Before-Tax Income/(Expense)	'
	Amounts reclassified out of accumulated other comprehensive income -
	before-tax income/(expense):
			Third Quarter						Nine Months
									to September 30
	millions of dollars		2013			2012			2013				2012
	Amortization of post-retirement benefit liability adjustment included in net periodic benefit cost (a)			(70	)		(67	)		(207	)			(200)
	(a)	This accumulated other comprehensive income component is included in the computation of net periodic benefit cost (note 4).
Schedule Of Income Tax Expense/(Credit) For Components Of Other Comprehensive Income	'
	Income tax expense/(credit) for components of other comprehensive income:
											Nine Months
			Third Quarter								to September 30
	millions of dollars		2013			2012					2013				2012
	Post-retirement benefits liability adjustments:
	Post-retirement benefits liability adjustment (excluding amortization)			-			-					(35	)			(40)
	Amortization of post-retirement benefit liability adjustment included in net periodic benefit cost			18			17					53				51
				18			17					18				11

Acquisition_Tables

Acquisition (Tables)	9 Months Ended
	Sep. 30, 2013
Summary of Assets Acquired and Liabilities Assumed	'
	The following table summarizes the assets acquired and liabilities assumed:
	millions of dollars
	Cash			6
	Accounts receivable			38
	Materials, supplies and prepaid expenses			5
	Property, plant and equipment (a)			2,045
	Goodwill (b)			20
	Total assets acquired			2,114
	Accounts payable and accrued liabilities			62
	Deferred income tax liabilities (c)			377
	Other long-term obligations			67
	Total liabilities assumed			506
	Net assets acquired			1,608
		(a)	Property, plant and equipment were measured primarily using an income approach. The fair value measurements of the oil and gas assets were based, in part, on significant inputs not observable in the market and thus represent a Level 3 measurement. The significant inputs included Celtic resources, assumed future production profiles, commodity prices (mainly based on observable market inputs), risk adjusted discount rate of 10 percent, inflation of 2 percent and assumptions on the timing and amount of future development and operating costs. The property, plant and equipment additions were segmented to the Upstream business, with all of the assets in Canada.
		(b)	Goodwill was the excess of the consideration transferred over the net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Goodwill was recognized in the Upstream reporting unit. Goodwill is not amortized and is not deductible for tax purposes.
		(c)	Deferred income taxes reflect the future tax consequences on the temporary differences between the amount of assets and liabilities recognized for financial reporting purposes and such amounts recognized for tax purposes. The deferred income taxes recorded as part of the acquisition were:
			millions of dollars
			Property, plant and equipment		414
			Total deferred income tax liabilities		414
			Asset retirement obligations		(17	)
			Other		(20	)
			Total deferred income tax assets		(37	)
			Net deferred income tax liabilities		377

Business_Segments_Detail

Business Segments (Detail) (CAD)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012		Dec. 31, 2012
REVENUES AND OTHER INCOME	'		'		'		'		'
Operating revenues	8,577	[1],[2],[3]	8,319	[1],[2],[3]	24,470	[1],[2],[4]	23,265	[1],[2],[4]	'
Investment and other income	17		17		96		119		'
TOTAL REVENUES AND OTHER INCOME	8,594		8,336		24,566		23,384		'
EXPENSES	'		'		'		'		'
Exploration	30		21		74		67		'
Purchases of crude oil and products	5,484	[5]	5,026	[5]	15,460	[5]	14,057	[5]	'
Production and manufacturing	1,325	[6]	1,074	[6]	3,974	[6],[7]	3,298	[6],[7]	'
Selling and general	291		291		797		822		'
Federal excise tax	385	[1]	355	[1]	1,041	[1]	1,011	[1]	'
Depreciation and depletion	223		183		860	[7]	551	[7]	'
Financing costs	-1		-1		1		-1		'
TOTAL EXPENSES	7,737		6,949		22,207		19,805		'
INCOME BEFORE INCOME TAXES	857		1,387		2,359		3,579		'
INCOME TAXES	210		347		587		889		'
Net income	647		1,040		1,772		2,690		'
Cash flows from (used in) operating activities	298		669		1,633		3,033		'
CAPEX	1,840	[8]	1,409	[8]	6,453	[8]	3,890	[8]	'
Total assets as at September 30	36,081		28,471		36,081		28,471		29,364
Upstream	'		'		'		'		'
REVENUES AND OTHER INCOME	'		'		'		'		'
Operating revenues	1,786	[3]	1,056	[3]	4,392	[4]	3,524	[4]	'
Intersegment sales	1,397		1,012		3,344		3,054		'
Investment and other income	8		1		55		42		'
TOTAL OPERATING REVENUES, INTERSEGMENT SALES, INVESTMENT AND OTHER INCOME	3,191		2,069		7,791		6,620		'
EXPENSES	'		'		'		'		'
Exploration	30		21		74		67		'
Purchases of crude oil and products	1,307		593		3,030		2,354		'
Production and manufacturing	880		671		2,508	[7]	1,963	[7]	'
Selling and general	1		'		4		2		'
Depreciation and depletion	168		123		443	[7]	371	[7]	'
Financing costs	'		-1		'		-1		'
TOTAL EXPENSES	2,386		1,407		6,059		4,756		'
INCOME BEFORE INCOME TAXES	805		662		1,732		1,864		'
INCOME TAXES	201		164		431		464		'
Net income	604		498		1,301		1,400		'
Cash flows from (used in) operating activities	601		210		1,065		1,696		'
CAPEX	1,765	[8]	1,376	[8]	6,272	[8]	3,793	[8]	'
Total assets as at September 30	29,693		20,727		29,693		20,727		'
Downstream	'		'		'		'		'
REVENUES AND OTHER INCOME	'		'		'		'		'
Operating revenues	6,469	[3]	6,963	[3]	19,120	[4]	18,750	[4]	'
Intersegment sales	415		559		1,603		1,947		'
Investment and other income	9		13		39		68		'
TOTAL OPERATING REVENUES, INTERSEGMENT SALES, INVESTMENT AND OTHER INCOME	6,893		7,535		20,762		20,765		'
EXPENSES	'		'		'		'		'
Purchases of crude oil and products	5,789		5,818		16,788		16,073		'
Production and manufacturing	396		357		1,312	[7]	1,197	[7]	'
Selling and general	217		233		651		696		'
Federal excise tax	385		355		1,041		1,011		'
Depreciation and depletion	50		56		401	[7]	164	[7]	'
Financing costs	-1		'		1		'		'
TOTAL EXPENSES	6,836		6,819		20,194		19,141		'
INCOME BEFORE INCOME TAXES	57		716		568		1,624		'
INCOME TAXES	11		180		141		401		'
Net income	46		536		427		1,223		'
Cash flows from (used in) operating activities	-315		458		420		1,236		'
CAPEX	51	[8]	27	[8]	128	[8]	80	[8]	'
Total assets as at September 30	6,159		7,089		6,159		7,089		'
Chemical	'		'		'		'		'
REVENUES AND OTHER INCOME	'		'		'		'		'
Operating revenues	322	[3]	300	[3]	958	[4]	991	[4]	'
Intersegment sales	96		68		240		219		'
Investment and other income	'		1		'		1		'
TOTAL OPERATING REVENUES, INTERSEGMENT SALES, INVESTMENT AND OTHER INCOME	418		369		1,198		1,211		'
EXPENSES	'		'		'		'		'
Purchases of crude oil and products	295		254		826		850		'
Production and manufacturing	50		46		157	[7]	138	[7]	'
Selling and general	17		19		49		52		'
Depreciation and depletion	3		2		9	[7]	9	[7]	'
TOTAL EXPENSES	365		321		1,041		1,049		'
INCOME BEFORE INCOME TAXES	53		48		157		162		'
INCOME TAXES	14		11		41		41		'
Net income	39		37		116		121		'
Cash flows from (used in) operating activities	7		44		122		90		'
CAPEX	3	[8]	1	[8]	6	[8]	3	[8]	'
Total assets as at September 30	374		365		374		365		'
Corporate and other	'		'		'		'		'
REVENUES AND OTHER INCOME	'		'		'		'		'
Investment and other income	'		2		2		8		'
TOTAL OPERATING REVENUES, INTERSEGMENT SALES, INVESTMENT AND OTHER INCOME	'		2		2		8		'
EXPENSES	'		'		'		'		'
Selling and general	56		39		93		72		'
Depreciation and depletion	2		2		7	[7]	7	[7]	'
TOTAL EXPENSES	58		41		100		79		'
INCOME BEFORE INCOME TAXES	-58		-39		-98		-71		'
INCOME TAXES	-16		-8		-26		-17		'
Net income	-42		-31		-72		-54		'
Cash flows from (used in) operating activities	5		-43		26		11		'
CAPEX	21	[8]	5	[8]	47	[8]	14	[8]	'
Total assets as at September 30	364		713		364		713		'
Consolidation, Eliminations	'		'		'		'		'
REVENUES AND OTHER INCOME	'		'		'		'		'
Intersegment sales	-1,908		-1,639		-5,187		-5,220		'
TOTAL OPERATING REVENUES, INTERSEGMENT SALES, INVESTMENT AND OTHER INCOME	-1,908		-1,639		-5,187		-5,220		'
EXPENSES	'		'		'		'		'
Purchases of crude oil and products	-1,907		-1,639		-5,184		-5,220		'
Production and manufacturing	-1		'		-3	[7]	'		'
TOTAL EXPENSES	-1,908		-1,639		-5,187		-5,220		'
Total assets as at September 30	-509		-423		-509		-423		'
[1]	Federal excise tax included in operating revenues 385 355 1,041 1,011
[2]	Amounts from related parties included in operating revenues 711 613 1,936 2,258
[3]	Includes export sales to the United States of $1,380 million (2012 - $1,177 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
[4]	Includes export sales to the United States of $4,071 million (2012 - $3,215 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
[5]	Amounts to related parties included in purchases of crude oil and products 1,018 914 3,544 2,469
[6]	Amounts to related parties included in production and manufacturing expenses 85 57 255 162
[7]	A second quarter 2013 charge in the Downstream segment of $355 million ($264 million, after-tax) associated with the company's decision to convert the Dartmouth refinery to a terminal included the write-down of refinery plant and equipment not included in the terminal conversion of $245 million, reported as part of depreciation and depletion expenses, and decommissioning, environmental and employee-related costs of $110 million, reported as part of production and manufacturing expenses. Amounts incurred at the end of the third quarter 2013 associated with decommissioning, environmental and employee-related costs were de minimis.
[8]	Capital and exploration expenditures (CAPEX) include exploration expenses, additions to property, plant, equipment and intangibles, additions to capital leases and acquisition.

Business_Segments_Parenthetica

Business Segments (Parenthetical) (Detail) (CAD)	3 Months Ended					9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Jun. 30, 2013	Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Segment Reporting Information [Line Items]	'		'	'		'		'
Operating revenues	8,577	[1],[2],[3]	'	8,319	[1],[2],[3]	24,470	[1],[2],[4]	23,265	[1],[2],[4]
Write-down of refinery plant and equipment reported as depreciation and depletion expenses	'		245	'		'		'
Decommissioning, environmental and employee-related costs reported as production and manufacturing expenses	'		110	'		'		'
Pre Tax	'		'	'		'		'
Segment Reporting Information [Line Items]	'		'	'		'		'
Charges related to conversion of refinery to terminal	'		355	'		'		'
After Tax	'		'	'		'		'
Segment Reporting Information [Line Items]	'		'	'		'		'
Charges related to conversion of refinery to terminal	'		264	'		'		'
United States Exports	'		'	'		'		'
Segment Reporting Information [Line Items]	'		'	'		'		'
Operating revenues	1,380		'	1,177		4,071		3,215
[1]	Federal excise tax included in operating revenues 385 355 1,041 1,011
[2]	Amounts from related parties included in operating revenues 711 613 1,936 2,258
[3]	Includes export sales to the United States of $1,380 million (2012 - $1,177 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.
[4]	Includes export sales to the United States of $4,071 million (2012 - $3,215 million). Export sales to the United States were recorded in all operating segments, with the largest effects in the Upstream segment.

Gains_and_Losses_on_Asset_Sale

Gains and Losses on Asset Sales (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Investment And Other Income [Line Items]	'	'	'	'
Proceeds from asset sales	6	70	68	209
Book value of assets sold	1	68	8	123
Gain/(loss) on asset sales, before tax	5	2	60	86
Gain/(loss) on asset sales, after tax	5	1	46	67

Components_Of_Net_Benefit_Cost

Components Of Net Benefit Cost (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Pension benefits	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Current service cost	46	40	136	120
Interest cost	71	72	211	216
Expected return on plan assets	-85	-72	-248	-216
Amortization of prior service cost	6	6	17	17
Amortization of actuarial loss	61	59	182	177
Net benefit cost	99	105	298	314
Other post-retirement benefits	'	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'	'
Current service cost	3	2	8	6
Interest cost	5	5	16	16
Amortization of actuarial loss	3	2	8	6
Net benefit cost	11	9	32	28

Financing_Costs_Detail

Financing Costs (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Debt related interest	21	5	47	14
Capitalized interest	-21	-5	-47	-14
Net interest expense	'	'	'	'
Other interest	-1	-1	1	-1
Total financing costs	-1	-1	1	-1

Long_Term_Debt_Detail

Long Term Debt (Detail) (CAD)	Sep. 30, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Debt Instrument [Line Items]	'		'
Long-term debt	4,253		1,040
Capital leases	130		135
Total long-term debt	4,383	[1]	1,175	[1]
[1]	Long-term debt included amounts to related parties of $4,253 million (2012 - $1,040 million).

Long_Term_Debt_Additional_Info

Long Term Debt - Additional Information (Detail) (CAD)	3 Months Ended		9 Months Ended				3 Months Ended		1 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2013	Jun. 30, 2013	Nov. 05, 2013
							Unsecured committed bank credit facility	Unsecured committed bank credit facility	Subsequent Event
Line of Credit Facility [Line Items]	'	'	'	'	'	'	'	'	'
Increase in long term debt	819	150	3,213	150	'	'	'	'	'
Increase in short term debt	325	'	'	'	'	'	'	'	'
Increase in total debt	'	'	'	'	'	'	'	'	123
Debt instrument, maturity date	31-Aug-15	'	'	'	'	'	31-Mar-14	'	'
Line of Credit maximum borrowing capacity	'	'	'	'	500	300	250	500	'

Other_LongTerm_Obligations_Det

Other Long-Term Obligations (Detail) (CAD)	Sep. 30, 2013		Dec. 31, 2012
In Millions, unless otherwise specified
Schedule of Other Liabilities [Line Items]	'		'
Employee retirement benefits	2,424	[1]	2,717	[1]
Asset retirement obligations and other environmental liabilities	1,231	[2]	957	[2]
Share-based incentive compensation liabilities	186		117
Other obligations	254		192
Total other long-term obligations	4,095		3,983
[1]	Total recorded employee retirement benefits obligations also included $52 million in current liabilities (2012 - $52 million).
[2]	Total asset retirement obligations and other environmental liabilities also included $168 million in current liabilities (2012 - $168 million).

Other_LongTerm_Obligations_Par

Other Long-Term Obligations (Parenthetical) (Detail) (CAD)	Sep. 30, 2013	Dec. 31, 2012
In Millions, unless otherwise specified
Schedule of Other Liabilities [Line Items]	'	'
Employee retirement benefits obligations in current liabilities	52	52
Asset retirement obligations and other environmental liabilities in current liabilities	168	168

Net_Income_Per_Share_Detail

Net Income Per Share (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, except Per Share data, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Net income per common share - basic	'	'	'	'
Net income (millions of dollars)	647	1,040	1,772	2,690
Weighted average number of common shares outstanding (millions of shares)	847.6	847.6	847.6	847.8
Net income per common share (dollars)	0.76	1.22	2.09	3.17
Net income per common share - diluted	'	'	'	'
Net income (millions of dollars)	647	1,040	1,772	2,690
Weighted average number of common shares outstanding (millions of shares)	847.6	847.6	847.6	847.8
Effect of share-based awards (millions of shares)	3.4	3.8	3.2	3.6
Weighted average number of common shares outstanding, assuming dilution (millions of shares)	851	851.4	850.8	851.4
Net income per common share (dollars)	0.76	1.22	2.08	3.16

Changes_in_Accumulated_Other_C

Changes in Accumulated Other Comprehensive Income (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Balance at January 1	'	'	-2,455	-2,238
Current period change excluding amounts reclassified from accumulated other comprehensive income	'	'	-102	-117
Amounts reclassified from accumulated other comprehensive income	52	50	154	149
Balance at September 30	-2,403	-2,206	-2,403	-2,206

Amounts_Reclassified_from_Accu

Amounts Reclassified from Accumulated Other Comprehensive Income (Detail) (Reclassification Adjustment out of Accumulated Other Comprehensive Income, CAD)	3 Months Ended				9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013		Sep. 30, 2012		Sep. 30, 2013		Sep. 30, 2012
Reclassification Adjustment out of Accumulated Other Comprehensive Income	'		'		'		'
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]	'		'		'		'
Amortization of post-retirement benefit liability adjustment included in net periodic benefit cost	-70	[1]	-67	[1]	-207	[1]	-200	[1]
[1]	This accumulated other comprehensive income component is included in the computation of net periodic benefit cost (note 4).

Income_Tax_ExpenseCredit_For_C

Income Tax Expense/(Credit) For Components Of Other Comprehensive Income (Detail) (CAD)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Accumulated Other Comprehensive Income (Loss) [Line Items]	'	'	'	'
Post-retirement benefits liability adjustment (excluding amortization)	'	'	-35	-40
Amortization of post-retirement benefit liability adjustment included in net periodic benefit cost	18	17	53	51
Total post-retirement benefits liability adjustment	18	17	18	11

Acquisition_Additional_Informa

Acquisition - Additional Information (Detail) (Celtic, CAD)	1 Months Ended	9 Months Ended
In Millions, unless otherwise specified	Feb. 26, 2013	Sep. 30, 2013
Celtic	'	'
Business Acquisition [Line Items]	'	'
Consideration paid for acquisition	1,608	'
Ownership interest acquired	50.00%	'
Revenues	'	53

Summary_of_Assets_Acquired_and

Summary of Assets Acquired and Liabilities Assumed (Detail) (CAD)	Sep. 30, 2013	Dec. 31, 2012	Feb. 26, 2013
In Millions, unless otherwise specified			Celtic
Business Acquisition [Line Items]	'	'	'
Cash	'	'	6
Accounts receivable	'	'	38
Materials, supplies and prepaid expenses	'	'	5
Property, plant and equipment	'	'	2,045	[1]
Goodwill	224	204	20	[2]
Total assets acquired	'	'	2,114
Accounts payable and accrued liabilities	'	'	62
Deferred income tax liabilities	'	'	377	[3]
Other long-term obligations	'	'	67
Total liabilities assumed	'	'	506
Net assets acquired	'	'	1,608
[1]	Property, plant and equipment were measured primarily using an income approach. The fair value measurements of the oil and gas assets were based, in part, on significant inputs not observable in the market and thus represent a Level 3 measurement. The significant inputs included Celtic resources, assumed future production profiles, commodity prices (mainly based on observable market inputs), risk adjusted discount rate of 10 percent, inflation of 2 percent and assumptions on the timing and amount of future development and operating costs. The property, plant and equipment additions were segmented to the Upstream business, with all of the assets in Canada.
[2]	Goodwill was the excess of the consideration transferred over the net assets recognized and represents the future economic benefits arising from other assets acquired that could not be individually identified and separately recognized. Goodwill was recognized in the Upstream reporting unit. Goodwill is not amortized and is not deductible for tax purposes.
[3]	Deferred income taxes reflect the future tax consequences on the temporary differences between the amount of assets and liabilities recognized for financial reporting purposes and such amounts recognized for tax purposes. The deferred income taxes recorded as part of the acquisition were: millions of dollars Property, plant and equipment 414 Total deferred income tax liabilities 414 Asset retirement obligations (17 ) Other (20 ) Total deferred income tax assets (37 ) Net deferred income tax liabilities 377

Summary_of_Assets_Acquired_and1

Summary of Assets Acquired and Liabilities Assumed (Parenthetical) (Detail) (CAD)	1 Months Ended
In Millions, unless otherwise specified	Feb. 26, 2013
Business Acquisition [Line Items]	'
Risk adjusted discount rate	10.00%
Inflation rate	2.00%
Celtic	'
Business Acquisition [Line Items]	'
Property, plant and equipment	414
Total deferred income tax liabilities	414
Asset retirement obligations	-17
Other	-20
Total deferred income tax assets	-37
Net deferred income tax liabilities	377