BCE (BCE) 40-F 14 Mar 18 2017 FY Annual report (Canada) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2017shares
Document Information [Line Items]
Entity Registrant Name	BCE INC
Entity Central Index Key	718,940
Entity Current Reporting Status	Yes
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2017
Document Fiscal Year Focus	2,017
Document Type	40-F
Document Fiscal Period Focus	FY
Entity Common Stock, Shares Outstanding (in shares)	900,996,640
Amendment Flag	false
Series R
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	8,000,000
Series S
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	3,513,448
Series T
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	4,486,552
Series Y
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	8,081,491
Series Z
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	1,918,509
Series AA
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	11,398,396
Series AB
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	8,601,604
Series AC
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	5,069,935
Series AD
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	14,930,065
Series AE
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	9,292,133
Series AF
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	6,707,867
Series AG
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	4,985,351
Series AH
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	9,014,649
Series AI
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	5,949,884
Series AJ
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	8,050,116
Series AK
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	22,745,921
Series AL
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	2,254,079
Series AM
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	9,546,615
Series AN
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	1,953,385
Series AO
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	4,600,000
Series AQ
Document Information [Line Items]
Entity Common Stock, Shares Outstanding (in shares)	9,200,000

Consolidated income statements

Consolidated income statements - CAD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Profit or loss [abstract]
Operating revenues	$ 22,719	$ 21,719
Operating costs	(13,541)	(12,931)
Severance, acquisition and other costs	(190)	(135)
Depreciation	(3,037)	(2,877)
Amortization	(813)	(631)
Interest expense	(955)	(888)
Interest on post-employment benefit obligations	(72)	(81)
Other (expense) income	(102)	21
Income taxes	(1,039)	(1,110)
Net earnings	2,970	3,087
Net earnings attributable to:
Common shareholders	2,786	2,894
Preferred shareholders	128	137
Non-controlling interest	$ 56	$ 56
Net earnings per common share
Basic (in cad per share)	$ 3.12	$ 3.33
Diluted (in cad per share)	$ 3.11	$ 3.33
Average number of common shares outstanding - basic (millions)	894.3	869.1

Consolidated statements of comp

Consolidated statements of comprehensive income - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement of comprehensive income [abstract]
Net earnings	$ 2,970	$ 3,087
Items that will be subsequently reclassified to net earnings
Net change in value of available-for-sale financial assets, net of income taxes of nil for 2017 and 2016	0	(7)
Net change in value of derivatives designated as cash flow hedges, net of income taxes of $21 million and $24 million for 2017 and 2016, respectively	(65)	(68)
Items that will not be reclassified to net earnings
Actuarial losses on post-employment benefit plans, net of income taxes of $92 million and $71 million for 2017 and 2016, respectively	(246)	(191)
Other comprehensive loss	(311)	(266)
Total comprehensive income	2,659	2,821
Total comprehensive income attributable to:
Common shareholders	2,477	2,630
Preferred shareholders	128	137
Non-controlling interest	$ 54	$ 54

Consolidated statements of com4

Consolidated statements of comprehensive income (Parenthetical) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Statement of comprehensive income [abstract]
Income tax relating to available-for-sale financial assets	$ 0	$ 0
Income tax relating to cash flow hedges	21	24
Income tax relating to actuarial (losses) gains of defined benefit plans	$ 92	$ 71

Consolidated statements of fina

Consolidated statements of financial position - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Current assets
Cash	$ 442	$ 603
Cash equivalents	183	250
Trade and other receivables	3,135	2,979
Inventory	380	403
Prepaid expenses	375	420
Other current assets	124	200
Total current assets	4,639	4,855
Non-current assets
Property, plant and equipment	24,033	22,346
Intangible assets	13,305	11,998
Deferred tax assets	144	89
Investments in associates and joint ventures	814	852
Other non-current assets	900	1,010
Goodwill	10,428	8,958
Total non-current assets	49,624	45,253
Total assets	54,263	50,108
Current liabilities
Trade payables and other liabilities	4,623	4,326
Interest payable	168	156
Dividends payable	678	617
Current tax liabilities	140	122
Debt due within one year	5,178	4,887
Total current liabilities	10,787	10,108
Non-current liabilities
Long-term debt	18,215	16,572
Deferred tax liabilities	2,447	2,192
Post-employment benefit obligations	2,108	2,105
Other non-current liabilities	1,223	1,277
Total non-current liabilities	23,993	22,146
Total liabilities	34,780	32,254
Commitments and contingencies
EQUITY
Contributed surplus	1,162	1,160
Accumulated other comprehensive (loss) income	(17)	46
Deficit	(6,080)	(6,040)
Total equity attributable to BCE shareholders	19,160	17,540
Non-controlling interest	323	314
Total equity	19,483	17,854
Equity and liabilities	54,263	50,108
Preferred shares
EQUITY
STATED CAPITAL	4,004	4,004
Common shares
EQUITY
STATED CAPITAL	$ 20,091	$ 18,370

Consolidated statements of chan

Consolidated statements of changes in equity - CAD ($) $ in Millions	Total	SHARES ISSUEDPREFERRED SHARES	SHARES ISSUEDCOMMON SHARES	CONTRI-BUTED SURPLUS	ACCUMU-LATED OTHER COMPRE-HENSIVE INCOME (LOSS)	DEFICIT	TOTAL	NON-CONTROL-LING INTEREST
Beginning Balance at Dec. 31, 2015	$ 17,329	$ 4,004	$ 18,100	$ 1,150	$ 119	$ (6,350)	$ 17,023	$ 306
Net earnings	3,087					3,031	3,031	56
Other comprehensive loss	(266)				(73)	(191)	(264)	(2)
Total comprehensive income	2,821				(73)	2,840	2,767	54
Common shares issued under employee stock option plan	98		104	(6)			98
Common shares issued under dividend reinvestment plan	38		38				38
Common shares issued under employee savings plan	128		128				128
Other share-based compensation	(3)			16		(19)	(3)
Common shares issued for the acquisition of Manitoba Telecom Services Inc.			0
Dividends declared on BCE common and preferred shares	(2,511)					(2,511)	(2,511)
Dividends declared by subsidiaries to non-controlling interest	(46)							(46)
Ending Balance at Dec. 31, 2016	17,854	4,004	18,370	1,160	46	(6,040)	17,540	314
Net earnings	2,970					2,914	2,914	56
Other comprehensive loss	(311)				(63)	(246)	(309)	(2)
Total comprehensive income	2,659				(63)	2,668	2,605	54
Common shares issued under employee stock option plan	116		122	(6)			116
Common shares issued under dividend reinvestment plan			0
Common shares issued under employee savings plan	5		5				5
Other share-based compensation	(8)			8		(16)	(8)
Common shares issued for the acquisition of Manitoba Telecom Services Inc.	1,594		1,594				1,594
Dividends declared on BCE common and preferred shares	(2,692)					(2,692)	(2,692)
Dividends declared by subsidiaries to non-controlling interest	(45)							(45)
Ending Balance at Dec. 31, 2017	$ 19,483	$ 4,004	$ 20,091	$ 1,162	$ (17)	$ (6,080)	$ 19,160	$ 323

Consolidated statements of cash

Consolidated statements of cash flows - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Cash flows from operating activities
Net earnings	$ 2,970	$ 3,087
Adjustments to reconcile net earnings to cash flows from operating activities
Severance, acquisition and other costs	190	135
Depreciation and amortization	3,850	3,508
Post-employment benefit plans cost	314	305
Net interest expense	942	875
Losses (gains) on investments	5	(58)
Income taxes	1,039	1,110
Contributions to post-employment benefit plans	(413)	(725)
Payments under other post-employment benefit plans	(77)	(76)
Severance and other costs paid	(147)	(231)
Interest paid	(965)	(882)
Income taxes paid (net of refunds)	(675)	(565)
Acquisition and other costs paid	(155)	(126)
Net change in operating assets and liabilities	480	286
Cash flows from operating activities	7,358	6,643
Cash flows used in investing activities
Capital expenditures	(4,034)	(3,771)
Business acquisitions	(1,649)	(404)
Disposition of intangibles and other assets	323	0
Decrease in investments	6	107
Loan to related party	0	(517)
Other investing activities	(83)	1
Cash flows used in investing activities	(5,437)	(4,584)
Cash flows used in financing activities
Increase in notes payable	333	991
Issue of long-term debt	3,011	2,244
Repayment of long-term debt	(2,653)	(2,516)
Issue of common shares	117	99
Repurchase of shares for settlement of share-based payments	(224)	(106)
Cash dividends paid on common shares	(2,512)	(2,305)
Cash dividends paid on preferred shares	(127)	(126)
Cash dividends paid by subsidiaries to non-controlling interest	(34)	(46)
Other financing activities	(60)	(54)
Cash flows used in financing activities	(2,149)	(1,819)
Net (decrease) increase in cash	(161)	503
Cash at beginning of year	603	100
Cash at end of year	442	603
Net decrease in cash equivalents	(67)	(263)
Cash equivalents at beginning of year	250	513
Cash equivalents at end of year	$ 183	$ 250

Corporate information

Corporate information	12 Months Ended
	Dec. 31, 2017
Corporate Information And Statement Of IFRS Compliance [Abstract]
Corporate information	We, us, our, BCE and the company mean, as the context may require, either BCE Inc. or, collectively, BCE Inc., Bell Canada, their subsidiaries, joint arrangements and associates. MTS means, as the context may require, until March 17, 2017, either Manitoba Telecom Services Inc. or, collectively, Manitoba Telecom Services Inc. and its subsidiaries; and Bell MTS means, from March 17, 2017, the combined operations of MTS and Bell Canada in Manitoba. Note 1 Corporate information BCE is incorporated and domiciled in Canada. BCE’s head office is located at 1, Carrefour Alexander-Graham-Bell, Verdun, Québec, Canada. BCE is a telecommunications and media company providing wireless, wireline, Internet and television (TV) services to residential, business and wholesale customers nationally across Canada. Our Bell Media segment provides conventional, specialty and pay TV, digital media, radio broadcasting services and out-of-home (OOH) advertising services to customers nationally across Canada. The consolidated financial statements (financial statements) were approved by BCE’s board of directors on March 8, 2018.

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2017
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Significant accounting policies	Note 2 Significant accounting policies a) Basis of presentation The financial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as issued by the International Accounting Standards Board (IASB). The financial statements have been prepared on a historical cost basis, except for certain financial instruments that are measured at fair value as described in our accounting policies. All amounts are in millions of Canadian dollars, except where noted. FUNCTIONAL CURRENCY The financial statements are presented in Canadian dollars, the company’s functional currency. b) Basis of consolidation We consolidate the financial statements of all of our subsidiaries. Subsidiaries are entities we control, where control is achieved when the company is exposed or has the right to variable returns from its involvement with the investee and has the current ability to direct the activities of the investee that significantly affect the investee’s returns. The results of subsidiaries acquired during the year are consolidated from the date of acquisition and the results of subsidiaries sold during the year are deconsolidated from the date of disposal. Where necessary, adjustments are made to the financial statements of acquired subsidiaries to conform their accounting policies to ours. All intercompany transactions, balances, income and expenses are eliminated on consolidation. Changes in BCE’s ownership interest in a subsidiary that do not result in a change of control are accounted for as equity transactions, with no effect on net earnings or on other comprehensive (loss) income. c) Revenue recognition We recognize revenues from the sale of products or the rendering of services when they are earned; specifically when all the following conditions are met: • the significant risks and rewards of ownership are transferred to customers and we retain neither continuing managerial involvement nor effective control • there is clear evidence that an arrangement exists • the amount of revenues and related costs can be measured reliably • it is probable that the economic benefits associated with the transaction will flow to the company In particular, we recognize: • fees for local, long distance and wireless services when we provide the services • other fees, such as network access fees, licence fees, hosting fees, maintenance fees and standby fees over the term of the contract • subscriber revenues when customers receive the service • revenues from the sale of equipment when the equipment is delivered and accepted by customers • revenues on long-term contracts as services are provided, equipment is delivered and accepted, and contract milestones are met • advertising revenue, net of agency commissions, when advertisements are aired on radio or TV, posted on our website or appear on the company’s advertising panels and street furniture We measure revenues at the fair value of the arrangement consideration. We record payments we receive in advance, including upfront non-refundable payments, as deferred revenues until we provide the service or deliver the product to customers. Deferred revenues are presented in Trade payables and other liabilities or in Other non-current liabilities in the consolidated statements of financial position (statements of financial position). Revenues are reduced for customer rebates and allowances and exclude sales and other taxes we collect from our customers. We expense subscriber acquisition costs when the related services are activated. MULTIPLE-ELEMENT ARRANGEMENTS We enter into arrangements that may include the sale of a number of products and services together, primarily to our wireless and business customers. When two or more products or services have value to our customers on a stand-alone basis, we separately account for each product or service according to the methods previously described. The total price to the customer is allocated to each product or service based on its relative fair value. When an amount allocated to a delivered item is contingent upon the delivery of additional items or meeting specified performance conditions, the amount allocated to that delivered item is limited to the non-contingent amount. If the conditions to account for each product or service separately are not met, we recognize revenues proportionately over the term of the sale agreement. SUBCONTRACTED SERVICES We may enter into arrangements with subcontractors and others who provide services to our customers. When we act as the principal in these arrangements, we recognize revenues based on the amounts billed to our customers. Otherwise, we recognize the net amount that we retain as revenues. d) Share-based payments Our share-based payment arrangements include stock options, restricted share units and performance share units (RSUs/PSUs), deferred share units (DSUs), an employee savings plan (ESP) and a deferred share plan (DSP). STOCK OPTIONS We use a fair value-based method to measure the cost of our employee stock options, based on the number of stock options that are expected to vest. We recognize compensation expense in Operating costs in the consolidated income statements (income statements). Compensation expense is adjusted for subsequent changes in management’s estimate of the number of stock options that are expected to vest. We credit contributed surplus for stock option expense recognized over the vesting period. When stock options are exercised, we credit share capital for the amount received and the amounts previously credited to contributed surplus. RSUs/PSUs For each RSU/PSU granted, we recognize compensation expense in Operating costs in the income statements, equal to the market value of a BCE common share at the date of grant and based on the number of RSUs/PSUs expected to vest, recognized over the term of the vesting period, with a corresponding credit to contributed surplus. Additional RSUs/PSUs are issued to reflect dividends declared on the common shares. Compensation expense is adjusted for subsequent changes in management’s estimate of the number of RSUs/PSUs that are expected to vest. The effect of these changes is recognized in the period of the change. Upon settlement of the RSUs/PSUs, any difference between the cost of shares purchased on the open market and the amount credited to contributed surplus is reflected in the deficit. Vested RSUs/PSUs are settled in BCE common shares, DSUs, or a combination thereof. DSUs If compensation is elected to be taken in DSUs, we issue DSUs equal to the fair value of the services received. Additional DSUs are issued to reflect dividends declared on the common shares. DSUs are settled in BCE common shares purchased on the open market following the cessation of employment or when a director leaves the board. We credit contributed surplus for the fair value of DSUs at the issue date. Upon settlement of the DSUs, any difference between the cost of shares purchased on the open market and the amount credited to contributed surplus is reflected in the deficit. ESP We recognize our ESP contributions as compensation expense in Operating costs in the income statements. We credit contributed surplus for the ESP expense recognized over the two -year vesting period, based on management’s estimate of the accrued contributions that are expected to vest. Upon settlement of shares under the ESP, any difference between the cost of shares purchased on the open market and the amount credited to contributed surplus is reflected in the deficit. DSP For each deferred share granted under the DSP, we recognize compensation expense in Operating costs in the income statements equal to the market value of a BCE common share and based on the number of deferred shares expected to vest, recognized over the vesting period. Additional deferred shares are issued to reflect dividends declared on the common shares. Compensation expense is adjusted for subsequent changes in the market value of BCE common shares and any change in management’s estimate of the number of deferred shares that are expected to vest. The cumulative effect of any change in value is recognized in the period of the change. Participants have the option to receive either BCE common shares or a cash equivalent for each vested deferred share upon qualifying for payout under the terms of the grant. e) Income and other taxes Current and deferred income tax expense is recognized in the income statements, except to the extent that the expense relates to items recognized in other comprehensive (loss) income or directly in equity. A current or non-current tax asset (liability) is the estimated tax receivable (payable) on taxable earnings (loss) for the current or past periods. We also record future tax liabilities, which are included in Other non-current liabilities in the statements of financial position. We use the liability method to account for deferred tax assets and liabilities, which arise from: • temporary differences between the carrying amount of assets and liabilities recognized in the statements of financial position and their corresponding tax bases • the carryforward of unused tax losses and credits, to the extent they can be used in the future Deferred tax assets and liabilities are calculated at the tax rates that are expected to apply when the asset or liability is recovered or settled. Both our current and deferred tax assets and liabilities are calculated using tax rates that have been enacted or substantively enacted at the reporting date. Deferred taxes are provided on temporary differences arising from investments in subsidiaries, joint arrangements and associates, except where we control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Tax liabilities are, where permitted, offset against tax assets within the same taxable entity and tax jurisdiction. INVESTMENT TAX CREDITS (ITCs), OTHER TAX CREDITS AND GOVERNMENT GRANTS We recognize ITCs, other tax credits and government grants given on eligible expenditures when it is reasonably assured that they will be realized. They are presented as part of Trade and other receivables in the statements of financial position when they are expected to be utilized in the next year. We use the cost reduction method to account for ITCs and government grants, under which the credits are applied against the expense or asset to which the ITC or government grant relates. f) Cash equivalents Cash equivalents are comprised of highly liquid investments with original maturities of three months or less from the date of purchase. g) Securitization of trade receivables Proceeds on the securitization of trade receivables are recognized as a collateralized borrowing as we do not transfer control and substantially all the risks and rewards of ownership to another entity. h) Inventory We measure inventory at the lower of cost and net realizable value. Inventory includes all costs to purchase, convert and bring the inventories to their present location and condition. We determine cost using specific identification for major equipment held for resale and the weighted average cost formula for all other inventory. We maintain inventory valuation reserves for inventory that is slow-moving or potentially obsolete, calculated using an inventory aging analysis. i) Property, plant and equipment We record property, plant and equipment at historical cost. Historical cost includes expenditures that are attributable directly to the acquisition or construction of the asset, including the purchase cost, and labour. Borrowing costs are capitalized for qualifying assets, if the time to build or develop is in excess of one year, at a rate that is based on our weighted average interest rate on our outstanding long-term debt. Gains or losses on the sale or retirement of property, plant and equipment are recorded in Other (expense) income in the income statements. LEASES Leases of property, plant and equipment are recognized as finance leases when we obtain substantially all the risks and rewards of ownership of the underlying assets. At the inception of the lease, we record an asset together with a corresponding long-term lease liability, at the lower of the fair value of the leased asset or the present value of the minimum future lease payments. If there is reasonable certainty that the lease transfers ownership of the asset to us by the end of the lease term, the asset is amortized over its useful life. Otherwise, the asset is amortized over the shorter of its useful life and the lease term. The long-term lease liability is measured at amortized cost using the effective interest method. All other leases are classified as operating leases. We recognize operating lease expense in Operating costs in the income statements on a straight-line basis over the term of the lease. ASSET RETIREMENT OBLIGATIONS (AROs) We initially measure and record AROs at management’s best estimate using a present value methodology, adjusted subsequently for any changes in the timing or amount of cash flows and changes in discount rates. We capitalize asset retirement costs as part of the related assets and amortize them into earnings over time. We also increase the ARO and record a corresponding amount in interest expense to reflect the passage of time. j) Intangible assets FINITE-LIFE INTANGIBLE ASSETS Finite-life intangible assets are recorded at cost less accumulated amortization, and accumulated impairment losses, if any. SOFTWARE We record internal-use software at historical cost. Cost includes expenditures that are attributable directly to the acquisition or development of the software, including the purchase cost and labour. Software development costs are capitalized when all the following conditions are met: • technical feasibility can be demonstrated • management has the intent and the ability to complete the asset for use or sale • it is probable that economic benefits will be generated • costs attributable to the asset can be measured reliably CUSTOMER RELATIONSHIPS Customer relationship assets are acquired through business combinations and are recorded at fair value at the date of acquisition. PROGRAM AND FEATURE FILM RIGHTS We account for program and feature film rights as intangible assets when these assets are acquired for the purpose of broadcasting. Program and feature film rights, which include producer advances and licence fees paid in advance of receipt of the program or film, are stated at acquisition cost less accumulated amortization, and accumulated impairment losses, if any. Programs and feature films under licence agreements are recorded as assets for rights acquired and Iiabilities for obligations incurred when: • we receive a broadcast master and the cost is known or reasonably determinable for new program and feature film licences • the licence term commences for licence period extensions or syndicated programs Programs and feature films are classified as non-current assets with related liabilities classified as current or non-current, based on the payment terms. Amortization of program and feature film rights is recorded in Operating costs in the income statements. INDEFINITE-LIFE INTANGIBLE ASSETS Brand assets, mainly comprised of the Bell, Bell Media and Bell MTS brands, and broadcast licences are acquired through business combinations and are recorded at fair value at the date of acquisition, less accumulated impairment losses, if any. Wireless spectrum licences are recorded at acquisition cost, including borrowing costs when the time to build or develop the related network is in excess of one year. Borrowing costs are calculated at a rate that is based on our weighted average interest rate on our outstanding long-term debt. Currently there are no legal, regulatory, competitive or other factors that limit the useful lives of our brands or spectrum licences. k) Depreciation and amortization We depreciate property, plant and equipment and amortize finite-life intangible assets on a straight-line basis over their estimated useful lives. We review our estimates of useful lives on an annual basis and adjust depreciation and amortization on a prospective basis, as required. Land and assets under construction or development are not depreciated. ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years l) Investments in associates and joint arrangements Our financial statements incorporate our share of the results of our associates and joint ventures using the equity method of accounting, except when the investment is classified as held for sale. Equity income from investments is recorded in Other (expense) income in the income statements. Investments in associates and joint ventures are recognized initially at cost and adjusted thereafter to include the company’s share of income or loss and comprehensive income on an after-tax basis. Investments are reviewed for impairment at each reporting period and we compare their recoverable amount to their carrying amount when there is an indication of impairment. We recognize our share of the assets, liabilities, revenues and expenses of joint operations in accordance with the related contractual agreements. m) Business combinations and goodwill Business combinations are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value at the date of acquisition. Acquisition-related transaction costs are expensed as incurred and recorded in Severance, acquisition and other costs in the income statements. Identifiable assets and liabilities, including intangible assets, of acquired businesses are recorded at their fair values at the date of acquisition. When we acquire control of a business, any previously-held equity interest is remeasured to fair value and any gain or loss on remeasurement is recognized in Other (expense) income in the income statements. The excess of the purchase consideration and any previously-held equity interest over the fair value of identifiable net assets acquired is recorded as Goodwill in the statements of financial position. If the fair value of identifiable net assets acquired exceeds the purchase consideration and any previously-held equity interest, the difference is recognized in Other (expense) income in the income statements immediately as a bargain purchase gain. Changes in our ownership interest in subsidiaries that do not result in a loss of control are accounted for as equity transactions. Any difference between the change in the carrying amount of non-controlling interest (NCI) and the consideration paid or received is attributed to owner’s equity. n) Impairment of non-financial assets Goodwill and indefinite-life intangible assets are tested for impairment annually or when there is an indication that the asset may be impaired. Property, plant and equipment and finite-life intangible assets are tested for impairment if events or changes in circumstances, assessed at each reporting period, indicate that their carrying amount may not be recoverable. For the purpose of impairment testing, assets other than goodwill are grouped at the lowest level for which there are separately identifiable cash inflows. Impairment losses are recognized and measured as the excess of the carrying value of the assets over their recoverable amount. An asset’s recoverable amount is the higher of its fair value less costs of disposal and its value in use. Previously recognized impairment losses, other than those attributable to goodwill, are reviewed for possible reversal at each reporting date and, if the asset’s recoverable amount has increased, all or a portion of the impairment is reversed. GOODWILL IMPAIRMENT TESTING We perform an annual test for goodwill impairment in the fourth quarter for each of our cash generating units (CGUs) or groups of CGUs to which goodwill is allocated, and whenever there is an indication that goodwill might be impaired. A CGU is the smallest identifiable group of assets that generates cash inflows that are independent of the cash inflows from other assets or groups of assets. We identify any potential impairment by comparing the carrying value of a CGU or group of CGUs to its recoverable amount. The recoverable amount of a CGU or group of CGUs is the higher of its fair value less costs of disposal and its value in use. Both fair value less costs of disposal and value in use are based on estimates of discounted future cash flows or other valuation methods. Cash flows are projected based on past experience, actual operating results and business plans. When the recoverable amount of a CGU or group of CGUs is less than its carrying value, the recoverable amount is determined for its identifiable assets and liabilities. The excess of the recoverable amount of the CGU or group of CGUs over the total of the amounts assigned to its assets and liabilities is the recoverable amount of goodwill. An impairment charge is recognized in Other (expense) income in the income statements for any excess of the carrying value of goodwill over its recoverable amount. For purposes of impairment testing of goodwill, our CGUs or groups of CGUs correspond to our reporting segments as disclosed in Note 4, Segmented information . o) Financial instruments TRADE AND OTHER RECEIVABLES Trade and other receivables, which include trade receivables and other short-term receivables, are measured at amortized cost using the effective interest method, net of any allowance for doubtful accounts. An allowance for doubtful accounts is established based on individually significant exposures or on historical trends. Factors considered when establishing an allowance include current economic conditions, historical information and the reason for the delay in payment. Amounts considered uncollectible are written off and recognized in Operating costs in the income statements. AVAILABLE-FOR-SALE (AFS) FINANCIAL ASSETS Our portfolio investments in equity securities are classified as AFS and are presented in our statements of financial position as Other non-current assets . They have been designated as such based on management’s intentions or because they are not classified in any other categories. These securities are recorded at fair value on the date of acquisition, including related transaction costs, and are adjusted to fair value at each reporting date. The corresponding unrealized gains and losses are recorded in Other comprehensive (loss) income in the consolidated statements of comprehensive income (statements of comprehensive income) and are reclassified to Other (expense) income in the income statements when realized or when an impairment is determined. OTHER FINANCIAL LIABILITIES Other financial liabilities, which include trade payables and accruals, compensation payable, obligations imposed by the Canadian Radio-television and Telecommunications Commission (CRTC), interest payable and long-term debt, are recorded at amortized cost using the effective interest method. COSTS OF ISSUING DEBT AND EQUITY The cost of issuing debt is included as part of long-term debt and is accounted for at amortized cost using the effective interest method. The cost of issuing equity is reflected in the consolidated statements of changes in equity as a charge to the deficit. p) Derivative financial instruments We use derivative financial instruments to manage interest rate risk, foreign currency risk and cash flow exposures related to share-based payment plans, capital expenditures, long-term debt instruments and operating revenues and expenses. We do not use derivative financial instruments for speculative or trading purposes. HEDGE ACCOUNTING To qualify for hedge accounting, we document the relationship between the derivative and the related identified risk exposure, and our risk management objective and strategy. This includes associating each derivative to a specific asset or liability, a specific firm commitment, anticipated purchases or sales. We assess the effectiveness of a derivative in managing an identified risk exposure when hedge accounting is initially applied, and on an ongoing basis thereafter. If a hedge becomes ineffective, we stop using hedge accounting. FAIR VALUE HEDGES We enter into interest rate swaps to manage the effect of changes in interest rates relating to fixed-rate long-term debt. These swaps involve exchanging interest payments without exchanging the notional amount on which the payments are based. We record the exchange of payments as an adjustment to interest expense on the hedged debt. We include the related net receivable or payable from counterparties in Other current assets or Trade payables and other liabilities in the statements of financial position for swaps due within one year and in Other non-current assets or Other non-current liabilities for swaps that have a maturity of more than one year. Changes in the fair value of these derivatives and the related long-term debt are recognized in Other (expense) income in the income statements and offset, unless a portion of the hedging relationship is ineffective. CASH FLOW HEDGES We enter into cash flow hedges to mitigate foreign currency risk on certain debt instruments and anticipated purchases and sales, as well as interest rate risk related to future debt issuances. We use foreign currency forward contracts to manage the exposure to anticipated purchases and sales denominated in foreign currencies. Changes in the fair value of foreign currency forward contracts related to anticipated purchases and sales are recognized in our statements of comprehensive income, except for any ineffective portion, which is recognized immediately in Other (expense) income in the income statements. Realized gains and losses in Accumulated other comprehensive income are reclassified to the income statements or as an adjustment to the cost basis of the hedged item in the same periods as the corresponding hedged transactions are recognized. Cash flow hedges that mature within one year are included in Other current assets or Trade payables and other liabilities in the statements of financial position, whereas hedges that have a maturity of more than one year are included in Other non-current assets or Other non-current liabilities . We use cross currency basis swaps and foreign currency forward contracts to manage our U.S. dollar borrowings under our unsecured committed term credit facility and U.S. commercial paper program. Changes in the fair value of these derivatives and the related borrowings are recognized in Other (expense) income in the income statements and offset, unless a portion of the hedging relationship is ineffective. DERIVATIVES USED AS ECONOMIC HEDGES We use derivatives to manage cash flow exposures related to equity-settled share-based payment plans and anticipated purchases, equity price risk related to a cash-settled share-based payment plan, and interest rate risk related to preferred share dividend rate resets. As these derivatives do not qualify for hedge accounting, the changes in their fair value are recorded in the income statements in Operating costs for derivatives used to hedge cash-settled share-based payments and in Other (expense) income for other derivatives. q) Post-employment benefit plans DEFINED BENEFIT (DB) AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS We maintain DB pension plans that provide pension benefits for certain employees. Benefits are based on the employee’s length of service and average rate of pay during the highest paid consecutive five years of service. Most employees are not required to contribute to the plans. Certain plans provide cost of living adjustments to help protect the income of retired employees against inflation. We are responsible for adequately funding our DB pension plans. We make contributions to them based on various actuarial cost methods permitted by pension regulatory bodies. Contributions reflect actuarial assumptions about future investment returns, salary projections, future service and life expectancy. We provide OPEBs to some of our employees, including: • healthcare and life insurance benefits during retirement, which were phased out for new retirees over a ten-year period ending on December 31, 2016. We do not fund most of these OPEB plans. • other benefits, including workers’ compensation and medical benefits to former or inactive employees, their beneficiaries and dependants, from the time their employment ends until their retirement starts, under certain circumstances We accrue our obligations and related costs under post-employment benefit plans, net of the fair value of the benefit plan assets. Pension and OPEB costs are determined using: • the projected unit credit method, prorated on years of service, which takes into account future pay levels • a discount rate based on market interest rates of high-quality corporate fixed income investments with maturities that match the timing of benefits expected to be paid under the plans • management’s best estimate of pay increases, retirement ages of employees, expected healthcare costs and life expectancy We value post-employment benefit plan assets at fair value using current market values. Post-employment benefit plans current service cost is included in Operating costs in the income statements. Interest on our post-employment benefit assets and obligations is recognized in Finance costs in the income statements and represents the accretion of interest on the assets and obligations under our post-employment benefit plans. The interest rate is based on market conditions that existed at the beginning of the year. Actuarial gains and losses for all post-employment benefit plans are recorded in Other comprehensive (loss) income in the statements of comprehensive income in the period in which they occur and are recognized immediately in the deficit. December 31 is the measurement date for our significant post-employment benefit plans. Our actuaries perform a valuation based on management's assumptions at least every three years to determine the actuarial present value of the accrued DB pension plan and OPEB obligations. The most recent actuarial valuation of our significant pension plans was as at December 31, 2016. DEFINED CONTRIBUTION (DC) PENSION PLANS We maintain DC pension plans that provide certain employees with benefits. Under these plans, we are responsible for contributing a predetermined amount to an employee’s retirement savings, based on a percentage of the employee’s salary. We recognize a post-employment benefit plans service cost for DC pension plans when the employee provides service to the company, essentially coinciding with our cash contributions. Generally, new employees can participate only in the DC pension plans. r) Provisions Provisions are recognized when all the following conditions are met: • the company has a present legal or constructive obligation based on past events • it is probable that an outflow of economic resources will be required to settle the obligation • the amount can be reasonably estimated Provisions are measured at the present value of the estimated expenditures expected to settle the obligation, if the effect of the time value of money is material. The present value is determined using current market assessments of the discount rate and risks specific to the obligation. The obligation increases as a result of the passage of time, resulting in interest expense which is recognized in Finance costs in the income statements. s) Estimates and key judgments When preparing the financial statements, management makes estimates and judgments relating to: • reported amounts of revenues and expenses • reported amounts of assets and liabilities • disclosure of contingent assets and liabilities We base our estimates on a number of factors, including historical experience, current events and actions that the company may undertake in the future, and other assumptions that we believe are reasonable under the circumstances. By their nature, these estimates and judgments are subject to measurement uncertainty and actual results could differ. Our more significant estimates and judgments are described below. ESTIMATES USEFUL LIVES OF PROPERTY, PLANT AND EQUIPMENT AND FINITE-LIFE INTANGIBLE ASSETS Property, plant and equipment represent a significant proportion of our total assets. Change

Business acquisitions and dispo

Business acquisitions and dispositions	12 Months Ended
	Dec. 31, 2017
Business Combinations1 [Abstract]
Business acquisitions and dispositions	Note 3 Business acquisitions and dispositions 2017 Acquisition of MTS On March 17, 2017, BCE acquired all of the issued and outstanding common shares of MTS for a total consideration of $2,933 million , of which $1,339 million was paid in cash and the remaining $1,594 million through the issuance of approximately 27.6 million BCE common shares. BCE funded the cash component of the transaction through debt financing. Bell MTS is an information and communications technology provider offering wireless, Internet, TV, phone services, security systems and information solutions including unified cloud and managed services to residential and business customers in Manitoba. The acquisition of MTS allows us to reach more Canadians through the expansion of our wireless and wireline broadband networks while supporting our goal of being recognized by customers as Canada’s leading communications company. The results from the acquired MTS operations are included in our Bell Wireline and Bell Wireless segments from the date of acquisition. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. Total Cash consideration 1,339 Issuance of 27.6 million BCE common shares (1) 1,594 Total cost to be allocated 2,933 Trade and other receivables 91 Other non-cash working capital (164 ) Assets held for sale (2) 302 Property, plant and equipment 978 Finite-life intangible assets (3) 979 Indefinite-life intangible assets (4) 280 Deferred tax assets 32 Other non-current assets 129 Debt due within one year (251 ) Long-term debt (721 ) Other non-current liabilities (49 ) 1,606 Cash and cash equivalents (16 ) Fair value of net assets acquired 1,590 Goodwill (5) 1,343 (1) Recorded at fair value based on the market price of BCE common shares on the acquisition date. (2) Consists of finite-life and indefinite-life intangible assets recorded at fair value less costs to sell. (3) Consists mainly of customer relationships. (4) Indefinite-life intangible assets of $228 million and $52 million were allocated to our Bell Wireless and Bell Wireline groups of cash generating units (CGUs), respectively. (5) Goodwill arises principally from the assembled workforce, expected synergies and future growth. Goodwill is not deductible for tax purposes. Goodwill arising from the transaction of $677 million and $666 million was allocated to our Bell Wireless and Bell Wireline groups of CGUs, respectively. As a result of the acquisition of MTS, we acquired non-capital tax loss carryforwards of approximately $1.5 billion and recognized a deferred tax asset of approximately $300 million which was realized in 2017. Revenues of $728 million and net earnings of $87 million from the acquired MTS operations are included in the consolidated income statements from the date of acquisition. BCE’s consolidated operating revenues and net earnings for the year ended December 31, 2017 would have been $22,913 million and $2,978 million , respectively, had the acquisition of MTS occurred on January 1, 2017. These proforma amounts reflect the elimination of intercompany transactions, financing costs and the amortization of certain elements of the purchase price allocation and related tax adjustments. During Q2 2017, BCE completed the previously announced divestiture of approximately one-quarter of postpaid wireless subscribers and 15 retail locations previously held by MTS, as well as certain Manitoba network assets, to TELUS Communications Inc. (TELUS) for total proceeds of $323 million . Subsequent to the acquisition of MTS, on March 17, 2017, BCE transferred to Xplornet Communications Inc. (Xplornet) a total of 40 Megahertz (MHz) of 700 MHz, advanced wireless services-1 and 2500 MHz wireless spectrum which was previously held by MTS. BCE has also agreed to transfer to Xplornet wireless customers once Xplornet launches its mobile wireless service. Acquisition of Cieslok Media Ltd. (Cieslok Media) On January 3, 2017, BCE acquired all of the issued and outstanding common shares of Cieslok Media for a total cash consideration of $161 million . Cieslok Media specializes in large-format outdoor advertising in key urban areas across Canada. This acquisition will contribute to growing and strengthening our digital presence in out-of-home advertising. Cieslok Media is included in our Bell Media segment in our consolidated financial statements. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. TOTAL Cash consideration 161 Total cost to be allocated 161 Trade and other receivables 11 Other non-cash working capital (4 ) Property, plant and equipment 13 Finite-life intangible assets 6 Indefinite-life intangible assets 76 Deferred tax liabilities (20 ) Other non-current liabilities (1 ) 81 Cash and cash equivalents 1 Fair value of net assets acquired 82 Goodwill (1) 79 ( 1) Goodwill arises principally from the assembled workforce, expected synergies and future growth. Goodwill is not deductible for tax purposes. The goodwill arising from the transaction was allocated to our Bell Media group of CGUs. The transaction did not have a significant impact on our consolidated operating revenues and net earnings for the year ended December 31, 2017. Acquisition of AlarmForce Industries Inc. (AlarmForce) Subsequent to year end, on January 5, 2018, BCE acquired all of the issued and outstanding shares of AlarmForce for a total consideration of $182 million , of which $181 million was paid in cash and the remaining $1 million through the issuance of 22,531 BCE common shares. Subsequent to the acquisition of AlarmForce, on January 5, 2018, BCE sold AlarmForce's approximate 39,000 customer accounts in British Columbia, Alberta and Saskatchewan to TELUS for total proceeds of approximately $67 million subject to customary closing adjustments. AlarmForce provides security alarm monitoring, personal emergency response monitoring, video surveillance and related services to residential and commercial subscribers. The acquisition of AlarmForce supports our strategic expansion in the Connected Home marketplace. AlarmForce will be included in our Bell Wireline segment in our consolidated financial statements. The fair values of AlarmForce's assets and liabilities have not yet been determined. Proposed acquisition of Séries+ and Historia specialty channels On October 17, 2017, BCE entered into an agreement with Corus Entertainment Inc. (Corus) to acquire French-language specialty channels Séries+ and Historia. The transaction is valued at approximately $200 million . Subject to closing conditions, including approval by the CRTC and the Competition Bureau, the transaction is expected to close in mid-2018. Séries+ is a fiction channel, offering locally produced dramas as well as foreign series. Historia broadcasts a suite of locally produced original content including documentaries, reality series and drama series. The acquisition of Séries+ and Historia is expected to further enhance our competitiveness in the Québec media landscape. 2016 Acquisition of Q9 Networks Inc. (Q9) On October 3, 2016, BCE acquired the remaining 64.6% of the issued and outstanding shares of Q9 that it did not already own for a total cash consideration of approximately $170 million . Q9 is a Toronto-based data centre operator providing outsourced hosting and other data solutions to Canadian business and government customers. The acquisition supports BCE’s ability to compete against domestic and international providers in the growing outsourced data services sector. Q9 is included in our Bell Wireline segment in our financial statements. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. TOTAL Cash consideration 170 Fair value of previously held interest in Q9 and favourable purchase option 131 Note receivable from Q9 517 Total cost to be allocated 818 Trade and other receivables 19 Other non-cash working capital (39 ) Property, plant and equipment 311 Finite-life intangible assets 267 Long-term debt (7 ) Deferred tax liabilities (69 ) Other non-current liabilities (16 ) 466 Cash and cash equivalents 12 Fair value of net assets acquired 478 Goodwill (1) 340 (1) Goodwill arises principally from the assembled workforce, expected synergies and future growth. Goodwill is not deductible for tax purposes. The goodwill arising from the transaction was allocated to our Bell Wireline group of CGUs. In 2016, prior to the acquisition of Q9, BCE provided a loan of $517 million to Q9 mainly for the repayment of certain of its debt. A gain on investment of $12 million was recognized in Other (expense) income in the income statements in 2016 from remeasuring BCE's previously held equity interest in Q9 to its fair value. Revenues of $29 million and net earnings of $2 million were included in the income statements in 2016 from the date of acquisition. BCE's consolidated operating revenues and net earnings for the year ended December 31, 2016 would have been $21,801 million and $3,038 million , respectively, had the Q9 acquisition occurred on January 1, 2016. These proforma amounts reflect the elimination of intercompany transactions and earnings related to our previously held interest, the amortization of certain elements of the purchase price allocation and related tax adjustments. National expansion of HBO and The Movie Network (TMN) In Q1 2016, BCE completed a transaction with Corus under which Corus waived its HBO content rights in Canada and ceased operations of its Movie Central and Encore Avenue pay TV services in Western and Northern Canada, thereby allowing Bell Media to become the sole operator of HBO Canada nationally across all platforms and to expand TMN into a national pay TV service. TMN was successfully launched nationally on March 1, 2016. BCE paid to Corus a total cash consideration of $218 million , of which $21 million was paid in 2015. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. TOTAL Cash consideration 218 Finite-life intangible assets 8 Non-current assets 1 Current liabilities (3 ) Non-current liabilities (8 ) Fair value of net assets acquired (2 ) Goodwill (1) 220 (1) Goodwill arises principally from the ability to leverage media content and expected future growth. The amount of goodwill deductible for tax purposes is $163 million at a 7% annual rate declining balance. The goodwill arising from the transaction was allocated to our Bell Media group of CGUs. The transaction is part of our strategy to create, negotiate and deliver premium TV programming to Canadian consumers across more platforms on a national basis. This transaction did not have a significant impact on our consolidated operating revenues and net earnings for the year ended December 31, 2016.

Segmented information

Segmented information	12 Months Ended
	Dec. 31, 2017
Operating Segments [Abstract]
Segmented information	Note 4 Segmented information The accounting policies used in our segment reporting are the same as those we describe in Note 2, Significant accounting policies . Our results are reported in three segments: Bell Wireless, Bell Wireline and Bell Media. Our segments reflect how we manage our business and how we classify our operations for planning and measuring performance. Accordingly, we operate and manage our segments as strategic business units organized by products and services. Segments negotiate sales with each other as if they were unrelated parties. We measure the performance of each segment based on segment profit, which is equal to operating revenues less operating costs for the segment. We report severance, acquisition and other costs and depreciation and amortization by segment for external reporting purposes. Substantially all of our finance costs and other (expense) income are managed on a corporate basis and, accordingly, are not reflected in segment results. Substantially all of our operations and assets are located in Canada. On March 17, 2017, BCE acquired all of the issued and outstanding common shares of MTS. The results from the acquired MTS operations are included in our Bell Wireless and Bell Wireline segments from the date of acquisition. Our Bell Wireless segment provides wireless voice and data communication products and services to our residential, small and medium-sized business and large enterprise customers across Canada. Our Bell Wireline segment provides data, including Internet access and Internet protocol television, local telephone, long distance, as well as other communications services and products to our residential, small and medium-sized business and large enterprise customers primarily in Ontario, Québec, the Atlantic provinces and Manitoba, while satellite TV service and connectivity to business customers are available nationally across Canada. In addition, this segment includes our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers. Our Bell Media segment provides conventional, specialty and pay TV, digital media, radio broadcasting services and out-of-home advertising services to customers nationally across Canada. Segmented information FOR THE YEAR ENDED DECEMBER 31, 2017 NOTE BELL WIRELESS BELL WIRELINE BELL MEDIA INTER- SEGMENT ELIMINA- TIONS BCE Operating revenues External customers 7,838 12,205 2,676 — 22,719 Inter-segment 45 210 428 (683 ) — Total operating revenues 7,883 12,415 3,104 (683 ) 22,719 Operating costs 5 (4,607 ) (7,229 ) (2,388 ) 683 (13,541 ) Segment profit (1) 3,276 5,186 716 — 9,178 Severance, acquisition and other costs 6 (18 ) (150 ) (22 ) — (190 ) Depreciation and amortization 13, 14 (603 ) (3,102 ) (145 ) — (3,850 ) Finance costs Interest expense 7 (955 ) Interest on post-employment benefit obligations 22 (72 ) Other expense 8 (102 ) Income taxes 9 (1,039 ) Net earnings 2,970 Goodwill 17 3,032 4,497 2,899 — 10,428 Indefinite-life intangible assets 14 3,891 1,692 2,645 — 8,228 Capital expenditures 731 3,174 129 — 4,034 (1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE BELL WIRELESS BELL WIRELINE BELL MEDIA INTER- SEGMENT ELIMINA- TIONS BCE Operating revenues External customers 7,117 11,917 2,685 — 21,719 Inter-segment 42 187 396 (625 ) — Total operating revenues 7,159 12,104 3,081 (625 ) 21,719 Operating costs 5 (4,156 ) (7,062 ) (2,338 ) 625 (12,931 ) Segment profit (1) 3,003 5,042 743 — 8,788 Severance, acquisition and other costs 6 (6 ) (130 ) 1 — (135 ) Depreciation and amortization 13, 14 (555 ) (2,816 ) (137 ) — (3,508 ) Finance costs Interest expense 7 (888 ) Interest on post-employment benefit obligations 22 (81 ) Other income 8 21 Income taxes 9 (1,110 ) Net earnings 3,087 Goodwill 17 2,304 3,831 2,823 — 8,958 Indefinite-life intangible assets 14 3,663 1,640 2,640 — 7,943 Capital expenditures 733 2,936 102 — 3,771 (1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. Revenues by services and products FOR THE YEAR ENDED DECEMBER 31 2017 2016 Services Wireless 7,308 6,602 Data 7,146 6,791 Local and access 3,161 3,089 Long distance 639 741 Media 2,676 2,685 Other services 213 182 Total services 21,143 20,090 Products Wireless 530 515 Data 519 559 Equipment and other 527 555 Total products 1,576 1,629 Total operating revenues 22,719 21,719

Operating costs

Operating costs	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Operating costs	Note 5 Operating costs FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Labour costs Wages, salaries and related taxes and benefits (4,158 ) (4,016 ) Post-employment benefit plans service cost (net of capitalized amounts) 22 (242 ) (224 ) Other labour costs (1) (1,056 ) (1,036 ) Less: Capitalized labour 1,043 967 Total labour costs (4,413 ) (4,309 ) Cost of revenues (2) (7,056 ) (6,705 ) Other operating costs (3) (2,072 ) (1,917 ) Total operating costs (13,541 ) (12,931 ) (1) Other labour costs include contractor and outsourcing costs. (2) Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. (3) Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent. Research and development expenses of $119 million and $147 million are included in operating costs for 2017 and 2016, respectively.

Severance, acquisition and othe

Severance, acquisition and other costs	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Severance, acquisition and other costs	Note 6 Severance, acquisition and other costs FOR THE YEAR ENDED DECEMBER 31 2017 2016 Severance (79 ) (87 ) Acquisition and other (111 ) (48 ) Total severance, acquisition and other costs (190 ) (135 ) Severance costs Severance costs consist of charges related to involuntary and voluntary employee terminations. Acquisition and other costs Acquisition and other costs consist of transaction costs, such as legal and financial advisory fees, related to completed or potential acquisitions, employee severance costs related to the purchase of a business, the costs to integrate acquired companies into our operations and litigation costs, when they are significant. Acquisition costs also include a loss on transfer of spectrum licences relating to the MTS acquisition in 2017 and severance and integration costs relating to the privatization of Bell Aliant Inc.

Interest expense

Interest expense	12 Months Ended
	Dec. 31, 2017
Borrowing costs [abstract]
Interest expense	Note 7 Interest expense FOR THE YEAR ENDED DECEMBER 31 2017 2016 Interest expense on long-term debt (898 ) (852 ) Interest expense on other debt (101 ) (86 ) Capitalized interest 44 50 Total interest expense (955 ) (888 ) Interest expense on long-term debt includes interest on finance leases of $145 million and $153 million for 2017 and 2016, respectively. Capitalized interest was calculated using an average rate of 3.81% and 3.95% for 2017 and 2016, respectively, which represents the weighted average interest rate on our outstanding long-term debt.

Other (expense) income

Other (expense) income	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Other (expense) income	Note 8 Other (expense) income FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Net mark-to-market gains on derivatives used as economic hedges 88 67 Impairment of assets 13, 14 (82 ) (9 ) Losses on retirements and disposals of property, plant and equipment and intangible assets (47 ) (28 ) Equity losses from investments in associates and joint ventures 15 Loss on investment (22 ) (57 ) Operations (9 ) (32 ) Early debt redemption costs 20 (20 ) (11 ) (Losses) gains on investments (5 ) 58 Other (5 ) 33 Total other (expense) income (102 ) 21 Impairment of assets In 2017, we recorded impairment charges of $82 million, of which $70 million was allocated to indefinite-life intangible assets, and $12 million to finite-life intangible assets. The impairment charges relate to our music TV channels and two small market radio station CGUs within our Bell Media segment. These impairments were the result of revenue and profitability declines from lower audience levels. The charges were determined by comparing the carrying value of the CGUs to their fair value less costs of disposal. We estimated the fair value of the CGUs using both discounted cash flows and market-based valuation models, which include five-year cash flow projections derived from business plans reviewed by senior management for the period of January 1, 2018 to December 31, 2022, using a discount rate of 8.5% and a perpetuity growth rate of nil, as well as market multiple data from public companies and market transactions. The carrying value of these CGUs was $67 million at December 31, 2017. Equity losses from investments in associates and joint ventures In 2017 and 2016, we recorded a loss on investment of $20 million and $11 million , respectively, related to equity losses on our share of an obligation to repurchase at fair value the minority interest in one of BCE’s joint ventures. The obligation is marked to market each reporting period and the gain or loss on investment is recorded as equity gains or losses from investments in associates and joint ventures. In 2016, we also recorded a loss on investment of $46 million related to BCE’s share of the loss recorded by one of our equity investments on the sale of a portion of its operations. (Losses) gains on investments In 2016, BCE recorded gains on investments of $58 million which included a gain related to one of our equity investments of $34 million , as well as a gain on investment of $12 million due to the remeasurement of BCE’s previously held equity interest in Q9 to its fair value. See Note 3, Business acquisitions and dispositions for additional details.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Income taxes	Note 9 Income taxes The following table shows the significant components of income taxes deducted from net earnings. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Current taxes Current taxes (758 ) (850 ) Uncertain tax positions (9 ) (14 ) Change in estimate relating to prior periods 40 14 Other — (1 ) Deferred taxes Deferred taxes relating to the origination and reversal of temporary differences (41 ) (299 ) Change in estimate relating to prior periods 11 32 Recognition and utilization of loss carryforwards (304 ) (1 ) Effect of change in provincial corporate tax rate (3 ) 4 Resolution of uncertain tax positions 25 5 Total income taxes (1,039 ) (1,110 ) The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.1% for 2017 and 2016. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Net earnings 2,970 3,087 Add back income taxes 1,039 1,110 Earnings before income taxes 4,009 4,197 Applicable statutory tax rate 27.1 % 27.1 % Income taxes computed at applicable statutory rates (1,086 ) (1,137 ) Non-taxable portion of (losses) gains on investments (1 ) 11 Uncertain tax positions 16 (9 ) Effect of change in provincial corporate tax rate (3 ) 4 Change in estimate relating to prior periods 51 46 Non-taxable portion of equity losses (10 ) (23 ) Other (6 ) (2 ) Total income taxes (1,039 ) (1,110 ) Average effective tax rate 25.9 % 26.4 % The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements. FOR THE YEAR ENDED DECEMBER 31 2017 2016 OTHER COMPREHENSIVE LOSS DEFICIT OTHER COMPREHENSIVE LOSS DEFICIT Current taxes 10 9 127 11 Deferred taxes 103 2 (32 ) 6 Total income tax recovery 113 11 95 17 The following table shows deferred taxes resulting from temporary differences between the carrying amounts of assets and liabilities recognized in the statements of financial position and their corresponding tax basis, as well as tax loss carryforwards. NET DEFERRED TAX LIABILITY NOTE NON- CAPITAL LOSS CARRY- FORWARDS POST EMPLOYMENT BENEFIT PLANS INDEFINITE- LIFE INTANGIBLE ASSETS PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS INVESTMENT TAX CREDITS CRTC TANGIBLE BENEFITS OTHER TOTAL January 1, 2016 12 520 (1,619 ) (968 ) (6 ) 61 265 (1,735 ) Income statement (1 ) (28 ) (61 ) (152 ) (3 ) (17 ) 3 (259 ) Business acquisitions 10 — — (79 ) — — (6 ) (75 ) Other comprehensive income — (38 ) — — — — 6 (32 ) Deficit — — — — — — 6 6 Other — — — — — — (8 ) (8 ) December 31, 2016 21 454 (1,680 ) (1,199 ) (9 ) 44 266 (2,103 ) Income statement (304 ) (31 ) (8 ) 12 7 (14 ) 26 (312 ) Business acquisitions 3 300 (11 ) (73 ) (223 ) (5 ) — 24 12 Other comprehensive income — 82 — — — — 21 103 Deficit — — — — — — 2 2 Other — — — (3 ) — — (2 ) (5 ) December 31, 2017 17 494 (1,761 ) (1,413 ) (7 ) 30 337 (2,303 ) At December 31, 2017, BCE had $208 million of non-capital loss carryforwards. We: • recognized a deferred tax asset of $17 million for $64 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2029 to 2037. • did not recognize a deferred tax asset for $144 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2023 to 2037. At December 31, 2017, BCE had $827 million of unrecognized capital loss carryforwards which can be carried forward indefinitely. At December 31, 2016, BCE had $221 million of non-capital loss carryforwards. We: • recognized a deferred tax asset of $21 million , of which $11 million related to Q9, for $77 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2029 to 2036. • did not recognize a deferred tax asset for $144 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2023 to 2035. At December 31, 2016, BCE had $765 million of unrecognized capital loss carryforwards which can be carried forward indefinitely.

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2017
Earnings per share [abstract]
Earnings per share	Note 10 Earnings per share The following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Net earnings attributable to common shareholders - basic 2,786 2,894 Dividends declared per common share (in dollars) 2.87 2.73 Weighted average number of common shares outstanding (in millions) Weighted average number of common shares outstanding - basic 894.3 869.1 Assumed exercise of stock options (1) 0.6 1.2 Weighted average number of common shares outstanding - diluted (in millions) 894.9 870.3 (1) The calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options. It excludes options for which the exercise price is higher than the average market value of a BCE common share. The number of excluded options was 3,031,125 in 2017 and 2,936,091 in 2016.

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Trade and other receivables	Note 11 Trade and other receivables FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Trade receivables (1) 3,138 2,967 Allowance for doubtful accounts 24 (55 ) (60 ) Allowance for revenue adjustments (80 ) (85 ) Current tax receivable 31 35 Other accounts receivable 101 122 Total trade and other receivables 3,135 2,979 (1) The details of securitized trade receivables are set out in Note 19, Debt due within one year .

Inventory

Inventory	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Inventory	Note 12 Inventory FOR THE YEAR ENDED DECEMBER 31 2017 2016 Finished goods 322 333 Work in progress 76 85 Provision (18 ) (15 ) Total inventory 380 403 The total amount of inventory subsequently recognized as an expense in cost of revenues was $2,910 million and $2,689 million for 2017 and 2016, respectively.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2017
Property, plant and equipment [abstract]
Property, plant and equipment	Note 13 Property, plant and equipment FOR THE YEAR ENDED DECEMBER 31, 2017 NETWORK INFRASTRUCTURE AND EQUIPMENT LAND AND BUILDINGS ASSETS UNDER CONSTRUCTION TOTAL (1) COST January 1, 2017 58,680 5,572 1,374 65,626 Additions 2,492 70 1,587 4,149 Acquisition through business combinations 653 264 76 993 Transfers 775 77 (1,263 ) (411 ) Retirements and disposals (1,105 ) (22 ) — (1,127 ) December 31, 2017 61,495 5,961 1,774 69,230 ACCUMULATED DEPRECIATION January 1, 2017 40,233 3,047 — 43,280 Depreciation 2,816 221 — 3,037 Retirements and disposals (1,054 ) (19 ) — (1,073 ) Other (39 ) (8 ) — (47 ) December 31, 2017 41,956 3,241 — 45,197 NET CARRYING AMOUNT January 1, 2017 18,447 2,525 1,374 22,346 December 31, 2017 19,539 2,720 1,774 24,033 (1) Includes assets under finance leases. FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT LAND AND BUILDINGS ASSETS UNDER CONSTRUCTION TOTAL (1) COST January 1, 2016 57,233 5,174 1,287 63,694 Additions 2,361 120 1,415 3,896 Acquisition through business combinations 32 282 1 315 Transfers 692 35 (1,325 ) (598 ) Retirements and disposals (1,637 ) (39 ) (4 ) (1,680 ) Impairment losses recognized in earnings 8 (1 ) — — (1 ) December 31, 2016 58,680 5,572 1,374 65,626 ACCUMULATED DEPRECIATION January 1, 2016 39,183 2,881 — 42,064 Depreciation 2,672 205 — 2,877 Retirements and disposals (1,591 ) (35 ) — (1,626 ) Other (31 ) (4 ) — (35 ) December 31, 2016 40,233 3,047 — 43,280 NET CARRYING AMOUNT January 1, 2016 18,050 2,293 1,287 21,630 December 31, 2016 18,447 2,525 1,374 22,346 (1) Includes assets under finance leases . Finance leases BCE’s significant finance leases are for satellites and office premises. The office leases have a typical lease term of 22 years. The leases for satellites, used to provide programming to our Bell TV customers, have a term of 15 years. The following table shows additions to and the net carrying amount of assets under finance leases. FOR THE YEAR ENDED DECEMBER 31 ADDITIONS NET CARRYING AMOUNT 2017 2016 2017 2016 Network infrastructure and equipment 334 375 1,435 1,580 Land and buildings 2 72 467 506 Total 336 447 1,902 2,086 The following table provides a reconciliation of our minimum future lease payments to the present value of our finance lease obligations. AT DECEMBER 31, 2017 NOTE 2018 2019 2020 2021 2022 THERE- AFTER TOTAL Minimum future lease payments 24 572 501 326 278 248 883 2,808 Less: Future finance costs (127 ) (111 ) (96 ) (80 ) (65 ) (157 ) (636 ) Present value of future lease obligations 445 390 230 198 183 726 2,172

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Intangible assets	Note 14 Intangible assets FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2017 NOTE SOFTWARE CUSTOMER RELATION- SHIPS PROGRAM AND FEATURE FILM RIGHTS OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES BROADCAST LICENCES TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2017 7,861 1,159 682 350 10,052 2,333 3,288 2,322 7,943 17,995 Additions 344 31 1,009 7 1,391 — — — — 1,391 Acquired through business combinations 98 830 — 103 1,031 110 246 — 356 1,387 Transfers 407 — — — 407 — — (1 ) (1 ) 406 Retirements and disposals (21 ) (20 ) — (55 ) (96 ) — — — — (96 ) Impairment losses recognized in earnings 8 — — — (12 ) (12 ) — — (70 ) (70 ) (82 ) Amortization included in operating costs — — (950 ) — (950 ) — — — — (950 ) December 31, 2017 8,689 2,000 741 393 11,823 2,443 3,534 2,251 8,228 20,051 ACCUMULATED AMORTIZATION January 1, 2017 5,316 513 — 168 5,997 — — — — 5,997 Amortization 672 102 — 39 813 — — — — 813 Retirements and disposals (21 ) — — (52 ) (73 ) — — — — (73 ) Other 9 — — — 9 — — — — 9 December 31, 2017 5,976 615 — 155 6,746 — — — — 6,746 NET CARRYING AMOUNT January 1, 2017 2,545 646 682 182 4,055 2,333 3,288 2,322 7,943 11,998 December 31, 2017 2,713 1,385 741 238 5,077 2,443 3,534 2,251 8,228 13,305 FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE SOFTWARE CUSTOMER RELATION- SHIPS PROGRAM AND FEATURE FILM RIGHTS OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES BROADCAST LICENCES TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2016 6,906 866 577 325 8,674 2,333 3,267 2,334 7,934 16,608 Additions 412 — 973 17 1,402 — 21 — 21 1,423 Acquired through business combinations — 293 — 8 301 — — — — 301 Transfers 615 — — — 615 — — — — 615 Retirements and disposals (72 ) — — — (72 ) — — — — (72 ) Business dispositions — — — — — — — (4 ) (4 ) (4 ) Impairment losses recognized in earnings 8 — — — — — — — (8 ) (8 ) (8 ) Amortization included in operating costs — — (868 ) — (868 ) — — — — (868 ) December 31, 2016 7,861 1,159 682 350 10,052 2,333 3,288 2,322 7,943 17,995 ACCUMULATED AMORTIZATION January 1, 2016 4,824 466 — 142 5,432 — — — — 5,432 Amortization 558 47 — 26 631 — — — — 631 Retirements and disposals (69 ) — — — (69 ) — — — — (69 ) Other 3 — — — 3 — — — — 3 December 31, 2016 5,316 513 — 168 5,997 — — — — 5,997 NET CARRYING AMOUNT January 1, 2016 2,082 400 577 183 3,242 2,333 3,267 2,334 7,934 11,176 December 31, 2016 2,545 646 682 182 4,055 2,333 3,288 2,322 7,943 11,998

Investments in associates and j

Investments in associates and joint ventures	12 Months Ended
	Dec. 31, 2017
Interests in Other Entities [Abstract]
Investments in associates and joint ventures	Note 15 Investments in associates and joint ventures The following table provides summarized financial information in respect to BCE’s associates and joint ventures. For a list of our associates and joint ventures please see Note 29, Related party transactions . FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Assets 3,796 3,856 Liabilities (2,155 ) (2,119 ) Total net assets 1,641 1,737 BCE’s share of net assets 814 852 Revenues 1,863 2,511 Expenses (1,924 ) (2,720 ) Total net losses (61 ) (209 ) BCE’s share of net losses 8 (31 ) (89 )

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Other non-current assets	Note 16 Other non-current assets FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Net assets of post-employment benefit plans 22 262 403 Investments (1) 106 88 AFS publicly-traded and privately-held investments 24 103 103 Long-term notes and other receivables 101 63 Derivative assets 24 51 126 Other 277 227 Total other non-current assets 900 1,010 (1) These amounts have been pledged as security related to obligations for certain employee benefits and are not available for general use.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Goodwill	Note 17 Goodwill The following table provides details about the changes in the carrying amounts of goodwill for the years ended December 31, 2017 and 2016. BCE’s groups of CGUs correspond to our reporting segments. BELL WIRELESS BELL WIRELINE BELL MEDIA BCE Balance at January 1, 2016 2,303 3,491 2,583 8,377 Acquisitions and other 1 340 240 581 Balance at December 31, 2016 2,304 3,831 2,823 8,958 Acquisitions and other 728 666 76 1,470 Balance at December 31, 2017 3,032 4,497 2,899 10,428 Impairment testing As described in Note 2, Significant accounting policies , goodwill is tested annually for impairment by comparing the carrying value of a CGU or group of CGUs to the recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal or value in use. VALUE IN USE The value in use for a CGU or group of CGUs is determined by discounting five -year cash flow projections derived from business plans reviewed by senior management. The projections reflect management’s expectations of revenue, segment profit, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance. Cash flows beyond the five -year period are extrapolated using perpetuity growth rates. None of the perpetuity growth rates exceed the long-term historical growth rates for the markets in which we operate. The discount rates are applied to the cash flow projections and are derived from the weighted average cost of capital for each CGU or group of CGUs. The following table shows the key assumptions used to estimate the recoverable amounts of the groups of CGUs. ASSUMPTIONS USED PERPETUITY DISCOUNT GROUPS OF CGUs GROWTH RATE RATE Bell Wireless 0.8 % 9.1 % Bell Wireline 1.0 % 6.0 % Bell Media 1.0 % 8.5 % We believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amounts of the Bell Wireless or Bell Wireline groups of CGUs is based would not cause their carrying amounts to exceed their recoverable amounts. For the Bell Media group of CGUs, a decrease of ( 0.3 %) in the perpetuity growth rate or an increase of 0.2 % in the discount rate, would have resulted in its recoverable amount being equal to its carrying value.

Trade payables and other liabil

Trade payables and other liabilities	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Trade payables and other liabilities	Note 18 Trade payables and other liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Trade payables and accruals 2,441 2,319 Deferred revenues 884 819 Compensation payable 560 531 Taxes payable 150 137 Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) 24 135 135 Derivative liabilities 24 96 18 CRTC tangible benefits obligation 24 38 51 Provisions 21 55 39 Severance and other costs payable 29 30 CRTC deferral account obligation 24 28 32 Other current liabilities 207 215 Total trade payables and other liabilities 4,623 4,326 (1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other (expense) income in the income statements.

Debt due within one year

Debt due within one year	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Debt due within one year	Note 19 Debt due within one year FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE 2017 2016 Notes payable (1) 24 1.16 % 3,151 2,649 Loans secured by trade receivables 24 2.11 % 921 931 Long-term debt due within one year (2) 4.38 % 1,106 835 Unsecured committed term credit facility (3) — 479 Net unamortized discount — (1 ) Unamortized debt issuance costs — (6 ) Total long-term debt due within one year 20 1,106 1,307 Total debt due within one year 5,178 4,887 (1) Includes commercial paper of $2,484 million in U.S. dollars ($ 3,116 million in Canadian dollars) and $1,945 million in U.S. dollars ( $2,612 million in Canadian dollars) as at December 31, 2017 and 2016, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 24, Financial and capital management for additional details. (2) Included in long-term debt due within one year is the current portion of finance leases of $445 million and $435 million as at December 31, 2017 and December 31, 2016, respectively. (3) In 2017, Bell Canada repaid $357 million in U.S. dollars ( $480 million in Canadian dollars) representing all of the borrowings outstanding under its unsecured committed term credit facility. Accordingly, this credit facility was closed and the cross currency basis swap which was used to hedge the U.S. currency exposure under such credit facility was settled. See Note 24, Financial and capital management for additional details. Securitized trade receivables Our securitized trade receivables programs are recorded as floating rate revolving loans secured by certain trade receivables and expire on July 1, 2018 and November 1, 2020. The following table provides further details on our securitized trade receivables programs. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Average interest rate throughout the year 1.74 % 1.51 % Securitized trade receivables 1,867 1,904 We continue to service these trade receivables. The buyers’ interest in the collection of these trade receivables ranks ahead of our interests, which means that we are exposed to certain risks of default on the amounts securitized. We have provided various credit enhancements in the form of overcollateralization and subordination of our retained interests. The buyers will reinvest the amounts collected by buying additional interests in our trade receivables until the securitized trade receivables agreements expire or are terminated. The buyers and their investors have no further claim on our other assets if customers do not pay the amounts owed. Credit facilities Bell Canada may issue notes under its Canadian and U.S. commercial paper programs up to the maximum aggregate principal amount of $2.5 billion in either Canadian or U.S. currency provided that at no time shall such maximum amount of notes exceed $3.5 billion in Canadian currency which equals the aggregate amount available under Bell Canada’s supporting revolving and expansion credit facilities as at December 31, 2017. The total amount of the committed revolving and expansion credit facilities may be drawn at any time. The table below is a summary of our total bank credit facilities at December 31, 2017. TOTAL AVAILABLE DRAWN LETTERS OF CREDIT COMMERCIAL PAPER OUTSTANDING NET AVAILABLE Committed credit facilities Unsecured revolving credit and expansion facilities (1)(2) 3,500 — — 3,116 384 Other 134 — 106 — 28 Total committed credit facilities 3,634 — 106 3,116 412 Total non-committed credit facilities 1,829 — 1,148 — 681 Total committed and non-committed credit facilities 5,463 — 1,254 3,116 1,093 (1) Bell Canada’s $2.5 billion revolving credit facility expires in November 2022 and its $1 billion expansion credit facility expires in November 2020. (2) As of December 31, 2017, Bell Canada’s outstanding commercial paper included $2,484 million in U.S. dollars ( $3,116 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in debt due within one year. Restrictions Some of our credit agreements: • require us to meet specific financial ratios • require us to offer to repay and cancel the credit agreement upon a change of control of BCE or Bell Canada We are in compliance with all conditions and restrictions under such credit agreements. Note 20 Long-term debt FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE MATURITY 2017 2016 Debt securities 1997 trust indenture 3.86 % 2018-2047 14,950 13,600 1976 trust indenture 9.54 % 2021-2054 1,100 1,100 2011 trust indenture (1) 4.28 % 2018-2024 425 — 2001 trust indenture (1) 5.63 % 2019 200 — Subordinated debentures 8.21 % 2026-2031 275 275 Finance leases 13 6.64 % 2018-2047 2,172 2,260 Unsecured committed term credit facility (2) 19 — 479 Other 195 188 Total debt 19,317 17,902 Net unamortized premium 50 18 Unamortized debt issuance costs (46 ) (41 ) Less: Amount due within one year 19 (1,106 ) (1,307 ) Total long-term debt 18,215 16,572 (1) As part of the acquisition of MTS, on March 17, 2017, Bell Canada assumed all of MTS’ debt issued under its 2001 and 2011 trust indentures. (2) In 2017, Bell Canada repaid $357 million in U.S. dollars ( $480 million in Canadian dollars) representing all of the borrowings outstanding under its unsecured committed term credit facility. Accordingly, this credit facility was closed and the cross currency basis swap which was used to hedge the U.S. currency exposure under such credit facility was settled. See Note 24, Financial and capital management for additional details. Bell Canada’s debt securities have been issued in Canadian dollars and bear a fixed interest rate. Restrictions Some of our debt agreements: • impose covenants and new issue tests • require us to make an offer to repurchase certain series of debt securities upon the occurrence of a change of control event as defined in the relevant debt agreements We are in compliance with all conditions and restrictions under such debt agreements. All outstanding debt securities are issued under trust indentures and are unsecured. All debt securities are issued in series and certain series are redeemable at Bell Canada’s option prior to maturity at the prices, times and conditions specified for each series. 2017 On October 30, 2017, Bell Canada redeemed, prior to maturity, its 4.40% Series M-22 medium-term note (MTN) debentures, having an outstanding principal amount of $1 billion , which were due on March 16, 2018. We incurred an $11 million charge for early debt redemption costs which was recorded in Other (expense) income in the income statement. On October 9, 2017, Bell Canada redeemed, prior to maturity, its 4.88% Series M-36 debentures, having an outstanding principal amount of $300 million , which were due on April 26, 2018. We incurred a $5 million charge for early debt redemption costs which was recorded in Other (expense) income in the income statement. On September 29, 2017, Bell Canada issued 3.00% Series M-40 MTN debentures (Series M-40 debentures) under its 1997 trust indenture, with a principal amount of $700 million , which mature on October 3, 2022. The Series M-40 debentures were issued as part of an existing series of MTN debentures. In addition, on the same date, Bell Canada issued 3.60% Series M-46 MTN debentures under its 1997 trust indenture, with a principal amount of $800 million, which mature on September 29, 2027. On May 12, 2017, Bell Canada redeemed, prior to maturity, its 4.37% Series M-35 debentures, having an outstanding principal amount of $350 million which were due on September 13, 2017. We incurred a $4 million charge for early debt redemption costs which was recorded in Other (expense) income in the income statement. On February 27, 2017, Bell Canada issued 2.70% Series M-44 MTN debentures under its 1997 trust indenture, with a principal amount of $1 billion , which mature on February 27, 2024. In addition, on the same date, Bell Canada issued 4.45% Series M-45 MTN debentures under its 1997 trust indenture, with a principal amount of $500 million , which mature on February 27, 2047. Subsequent to year end, on March 7, 2018, we announced the issuance of 3.35% Series M-47 MTN debentures under Bell Canada’s 1997 trust indenture, with a principal amount of $500 million , which mature on March 12, 2025. The net proceeds of the offering are intended to be used to redeem, prior to maturity, Bell Canada’s 5.52% Series M-33 debentures having an outstanding principal amount of $300 million , which are due on February 26, 2019, and for the repayment of other short-term debt. 2016 On September 16, 2016, Bell Canada redeemed, prior to maturity, its 5.00% Series M-18 MTN debentures, having an outstanding principal amount of $700 million which were due on February 15, 2017. The interest rate swap which was used to hedge the interest rate exposure was also settled in 2016. See Note 24, Financial and capital management for additional details. On August 12, 2016, Bell Canada issued 2.00% Series M-42 MTN debentures under its 1997 trust indenture, with a principal amount of $850 million , which mature on October 1, 2021. In addition, on the same date, Bell Canada issued 2.90% Series M-43 MTN debentures under its 1997 trust indenture, with a principal amount of $650 million , which mature on August 12, 2026. On March 31, 2016, Bell Canada redeemed, prior to maturity, its 5.41% Series M-32 debentures, having an outstanding principal amount of $500 million which were due on September 26, 2016. We incurred an $11 million charge for the early debt redemption costs which was recorded in Other (expense) income in the income statement. On February 29, 2016, Bell Canada issued 3.55% Series M-41 MTN debentures under its 1997 trust indenture, with a principal amount of $750 million , which mature on March 2, 2026. On January 11, 2016, Bell Canada redeemed, prior to maturity, its 4.64% Series M-19 MTN debentures, having an outstanding principal amount of $200 million which were due on February 22, 2016, as well as its 3.65% Series M-23 MTN debentures, having an outstanding principal amount of $500 million which were due on May 19, 2016.

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Long-term debt	Note 19 Debt due within one year FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE 2017 2016 Notes payable (1) 24 1.16 % 3,151 2,649 Loans secured by trade receivables 24 2.11 % 921 931 Long-term debt due within one year (2) 4.38 % 1,106 835 Unsecured committed term credit facility (3) — 479 Net unamortized discount — (1 ) Unamortized debt issuance costs — (6 ) Total long-term debt due within one year 20 1,106 1,307 Total debt due within one year 5,178 4,887 (1) Includes commercial paper of $2,484 million in U.S. dollars ($ 3,116 million in Canadian dollars) and $1,945 million in U.S. dollars ( $2,612 million in Canadian dollars) as at December 31, 2017 and 2016, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 24, Financial and capital management for additional details. (2) Included in long-term debt due within one year is the current portion of finance leases of $445 million and $435 million as at December 31, 2017 and December 31, 2016, respectively. (3) In 2017, Bell Canada repaid $357 million in U.S. dollars ( $480 million in Canadian dollars) representing all of the borrowings outstanding under its unsecured committed term credit facility. Accordingly, this credit facility was closed and the cross currency basis swap which was used to hedge the U.S. currency exposure under such credit facility was settled. See Note 24, Financial and capital management for additional details. Securitized trade receivables Our securitized trade receivables programs are recorded as floating rate revolving loans secured by certain trade receivables and expire on July 1, 2018 and November 1, 2020. The following table provides further details on our securitized trade receivables programs. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Average interest rate throughout the year 1.74 % 1.51 % Securitized trade receivables 1,867 1,904 We continue to service these trade receivables. The buyers’ interest in the collection of these trade receivables ranks ahead of our interests, which means that we are exposed to certain risks of default on the amounts securitized. We have provided various credit enhancements in the form of overcollateralization and subordination of our retained interests. The buyers will reinvest the amounts collected by buying additional interests in our trade receivables until the securitized trade receivables agreements expire or are terminated. The buyers and their investors have no further claim on our other assets if customers do not pay the amounts owed. Credit facilities Bell Canada may issue notes under its Canadian and U.S. commercial paper programs up to the maximum aggregate principal amount of $2.5 billion in either Canadian or U.S. currency provided that at no time shall such maximum amount of notes exceed $3.5 billion in Canadian currency which equals the aggregate amount available under Bell Canada’s supporting revolving and expansion credit facilities as at December 31, 2017. The total amount of the committed revolving and expansion credit facilities may be drawn at any time. The table below is a summary of our total bank credit facilities at December 31, 2017. TOTAL AVAILABLE DRAWN LETTERS OF CREDIT COMMERCIAL PAPER OUTSTANDING NET AVAILABLE Committed credit facilities Unsecured revolving credit and expansion facilities (1)(2) 3,500 — — 3,116 384 Other 134 — 106 — 28 Total committed credit facilities 3,634 — 106 3,116 412 Total non-committed credit facilities 1,829 — 1,148 — 681 Total committed and non-committed credit facilities 5,463 — 1,254 3,116 1,093 (1) Bell Canada’s $2.5 billion revolving credit facility expires in November 2022 and its $1 billion expansion credit facility expires in November 2020. (2) As of December 31, 2017, Bell Canada’s outstanding commercial paper included $2,484 million in U.S. dollars ( $3,116 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in debt due within one year. Restrictions Some of our credit agreements: • require us to meet specific financial ratios • require us to offer to repay and cancel the credit agreement upon a change of control of BCE or Bell Canada We are in compliance with all conditions and restrictions under such credit agreements. Note 20 Long-term debt FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE MATURITY 2017 2016 Debt securities 1997 trust indenture 3.86 % 2018-2047 14,950 13,600 1976 trust indenture 9.54 % 2021-2054 1,100 1,100 2011 trust indenture (1) 4.28 % 2018-2024 425 — 2001 trust indenture (1) 5.63 % 2019 200 — Subordinated debentures 8.21 % 2026-2031 275 275 Finance leases 13 6.64 % 2018-2047 2,172 2,260 Unsecured committed term credit facility (2) 19 — 479 Other 195 188 Total debt 19,317 17,902 Net unamortized premium 50 18 Unamortized debt issuance costs (46 ) (41 ) Less: Amount due within one year 19 (1,106 ) (1,307 ) Total long-term debt 18,215 16,572 (1) As part of the acquisition of MTS, on March 17, 2017, Bell Canada assumed all of MTS’ debt issued under its 2001 and 2011 trust indentures. (2) In 2017, Bell Canada repaid $357 million in U.S. dollars ( $480 million in Canadian dollars) representing all of the borrowings outstanding under its unsecured committed term credit facility. Accordingly, this credit facility was closed and the cross currency basis swap which was used to hedge the U.S. currency exposure under such credit facility was settled. See Note 24, Financial and capital management for additional details. Bell Canada’s debt securities have been issued in Canadian dollars and bear a fixed interest rate. Restrictions Some of our debt agreements: • impose covenants and new issue tests • require us to make an offer to repurchase certain series of debt securities upon the occurrence of a change of control event as defined in the relevant debt agreements We are in compliance with all conditions and restrictions under such debt agreements. All outstanding debt securities are issued under trust indentures and are unsecured. All debt securities are issued in series and certain series are redeemable at Bell Canada’s option prior to maturity at the prices, times and conditions specified for each series. 2017 On October 30, 2017, Bell Canada redeemed, prior to maturity, its 4.40% Series M-22 medium-term note (MTN) debentures, having an outstanding principal amount of $1 billion , which were due on March 16, 2018. We incurred an $11 million charge for early debt redemption costs which was recorded in Other (expense) income in the income statement. On October 9, 2017, Bell Canada redeemed, prior to maturity, its 4.88% Series M-36 debentures, having an outstanding principal amount of $300 million , which were due on April 26, 2018. We incurred a $5 million charge for early debt redemption costs which was recorded in Other (expense) income in the income statement. On September 29, 2017, Bell Canada issued 3.00% Series M-40 MTN debentures (Series M-40 debentures) under its 1997 trust indenture, with a principal amount of $700 million , which mature on October 3, 2022. The Series M-40 debentures were issued as part of an existing series of MTN debentures. In addition, on the same date, Bell Canada issued 3.60% Series M-46 MTN debentures under its 1997 trust indenture, with a principal amount of $800 million, which mature on September 29, 2027. On May 12, 2017, Bell Canada redeemed, prior to maturity, its 4.37% Series M-35 debentures, having an outstanding principal amount of $350 million which were due on September 13, 2017. We incurred a $4 million charge for early debt redemption costs which was recorded in Other (expense) income in the income statement. On February 27, 2017, Bell Canada issued 2.70% Series M-44 MTN debentures under its 1997 trust indenture, with a principal amount of $1 billion , which mature on February 27, 2024. In addition, on the same date, Bell Canada issued 4.45% Series M-45 MTN debentures under its 1997 trust indenture, with a principal amount of $500 million , which mature on February 27, 2047. Subsequent to year end, on March 7, 2018, we announced the issuance of 3.35% Series M-47 MTN debentures under Bell Canada’s 1997 trust indenture, with a principal amount of $500 million , which mature on March 12, 2025. The net proceeds of the offering are intended to be used to redeem, prior to maturity, Bell Canada’s 5.52% Series M-33 debentures having an outstanding principal amount of $300 million , which are due on February 26, 2019, and for the repayment of other short-term debt. 2016 On September 16, 2016, Bell Canada redeemed, prior to maturity, its 5.00% Series M-18 MTN debentures, having an outstanding principal amount of $700 million which were due on February 15, 2017. The interest rate swap which was used to hedge the interest rate exposure was also settled in 2016. See Note 24, Financial and capital management for additional details. On August 12, 2016, Bell Canada issued 2.00% Series M-42 MTN debentures under its 1997 trust indenture, with a principal amount of $850 million , which mature on October 1, 2021. In addition, on the same date, Bell Canada issued 2.90% Series M-43 MTN debentures under its 1997 trust indenture, with a principal amount of $650 million , which mature on August 12, 2026. On March 31, 2016, Bell Canada redeemed, prior to maturity, its 5.41% Series M-32 debentures, having an outstanding principal amount of $500 million which were due on September 26, 2016. We incurred an $11 million charge for the early debt redemption costs which was recorded in Other (expense) income in the income statement. On February 29, 2016, Bell Canada issued 3.55% Series M-41 MTN debentures under its 1997 trust indenture, with a principal amount of $750 million , which mature on March 2, 2026. On January 11, 2016, Bell Canada redeemed, prior to maturity, its 4.64% Series M-19 MTN debentures, having an outstanding principal amount of $200 million which were due on February 22, 2016, as well as its 3.65% Series M-23 MTN debentures, having an outstanding principal amount of $500 million which were due on May 19, 2016.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Provisions	Note 21 Provisions FOR THE YEAR ENDED DECEMBER 31 NOTE Asset retirement obligations (AROs) Other (1) Total January 1, 2017 175 137 312 Additions 14 46 60 Usage (2 ) (30 ) (32 ) Reversals (18 ) (12 ) (30 ) Acquired through business combinations 1 17 18 December 31, 2017 170 158 328 Current 18 11 44 55 Non-current 23 159 114 273 December 31, 2017 170 158 328 (1) Other includes environmental, legal, regulatory and vacant space provisions. AROs reflect management’s best estimates of expected future costs to restore current leased premises to their original condition prior to lease inception. Cash outflows associated with our ARO liabilities are generally expected to occur at the restoration dates of the assets to which they relate, which are long-term in nature. The timing and extent of restoration work that will be ultimately required for these sites is uncertain.

Post-employee benefit plans

Post-employee benefit plans	12 Months Ended
	Dec. 31, 2017
Employee Benefits [Abstract]
Post-employment benefit plans	Note 22 Post-employment benefit plans Post-employment benefit plans cost We provide pension and other benefits for most of our employees. These include DB pension plans, DC pension plans and OPEBs. We operate our DB and DC pension plans under applicable Canadian and provincial pension legislation, which prescribes minimum and maximum DB funding requirements. Plan assets are held in trust, and the oversight of governance of the plans, including investment decisions, contributions to DB plans and the selection of the DC plans investment options offered to plan participants, lies with the Pension Fund Committee, a committee of our board of directors. The interest rate risk is managed using a liability matching approach, which reduces the exposure of the DB plans to a mismatch between investment growth and obligation growth. The longevity risk is managed using a longevity swap, which reduces the exposure of the DB plans to an increase in life expectancy. COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS SERVICE COST FOR THE YEAR ENDED DECEMBER 31 2017 2016 DB pension (208 ) (203 ) DC pension (102 ) (100 ) OPEBs (6 ) (7 ) Plan amendment gain on OPEBs and DB pension 16 27 Less: Capitalized benefit plans cost 58 59 Total post-employment benefit plans service cost included in operating costs (242 ) (224 ) Other costs recognized in severance, acquisition and other costs (10 ) 5 Total post-employment benefit plans service cost (252 ) (219 ) COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS FINANCING COST FOR THE YEAR ENDED DECEMBER 31 2017 2016 DB pension (18 ) (24 ) OPEBs (54 ) (57 ) Total interest on post-employment benefit obligations (72 ) (81 ) The statements of comprehensive income include the following amounts before income taxes. 2017 2016 Cumulative losses recognized directly in equity, January 1 (2,646 ) (2,384 ) Actuarial losses in other comprehensive income (1) (313 ) (264 ) (Increase) decrease in the effect of the asset limit (2) (25 ) 2 Cumulative losses recognized directly in equity, December 31 (2,984 ) (2,646 ) (1) The cumulative actuarial losses recognized in the statements of comprehensive income are $3,217 million in 2017. (2) The cumulative decrease in the effect of the asset limit recognized in the statements of comprehensive income is $233 million in 2017. COMPONENTS OF POST-EMPLOYMENT BENEFIT (OBLIGATIONS) ASSETS The following table shows the change in post-employment benefit obligations and the fair value of plan assets. DB PENSION PLANS OPEB PLANS TOTAL 2017 2016 2017 2016 2017 2016 Post-employment benefit obligations, January 1 (20,853 ) (20,675 ) (1,684 ) (1,705 ) (22,537 ) (22,380 ) Current service cost (208 ) (203 ) (6 ) (7 ) (214 ) (210 ) Interest on obligations (896 ) (852 ) (65 ) (68 ) (961 ) (920 ) Actuarial (losses) gains (1) (1,193 ) (311 ) (28 ) 12 (1,221 ) (299 ) Net curtailment (losses) gains (4 ) 27 16 5 12 32 Loss on plan transfer (6 ) — — — (6 ) — Benefit payments 1,320 1,169 81 79 1,401 1,248 Employee contributions (10 ) (5 ) — — (10 ) (5 ) Acquisition of MTS (2,677 ) — (5 ) — (2,682 ) — Plan transfer 122 — — — 122 — Other 1 (3 ) 38 — 39 (3 ) Post-employment benefit obligations, December 31 (24,404 ) (20,853 ) (1,653 ) (1,684 ) (26,057 ) (22,537 ) Fair value of plan assets, January 1 20,563 20,244 280 266 20,843 20,510 Expected return on plan assets (2) 878 828 11 11 889 839 Actuarial gains (1) 896 29 12 6 908 35 Benefit payments (1,320 ) (1,169 ) (81 ) (79 ) (1,401 ) (1,248 ) Employer contributions 305 626 77 76 382 702 Employee contributions 10 5 — — 10 5 Acquisition of MTS 2,735 — — — 2,735 — Plan transfer (122 ) — — — (122 ) — Fair value of plan assets, December 31 23,945 20,563 299 280 24,244 20,843 Plan deficit (459 ) (290 ) (1,354 ) (1,404 ) (1,813 ) (1,694 ) Effect of asset limit (33 ) (8 ) — — (33 ) (8 ) Post-employment benefit liability, December 31 (492 ) (298 ) (1,354 ) (1,404 ) (1,846 ) (1,702 ) Post-employment benefit assets included in other non-current assets 262 403 — — 262 403 Post-employment benefit obligations (754 ) (701 ) (1,354 ) (1,404 ) (2,108 ) (2,105 ) (1) Actuarial (losses) gains include experience gains of $911 million in 2017 and $157 million in 2016. (2) The actual return on plan assets was $1,797 million or 8.2% in 2017 and $874 million or 4.7% in 2016. On January 15, 2016, MTS completed the sale of its wholly-owned subsidiaries Allstream Inc., Allstream Fibre U.S., and Delphi Solutions Corp. (collectively, Allstream), to Zayo Group Holdings Inc. As part of the sale agreement, MTS retained Allstream’s two existing DB pension plans including the benefit obligations for retirees and other former employees. On October 31, 2017, we completed the transfer of assets and liabilities related to pre-closing service obligations for Allstream’s active employees from the existing Allstream DB pension plans to two new Zayo Canada Inc. pension plans. FUNDED STATUS OF POST-EMPLOYMENT BENEFIT PLANS COST The following table shows the funded status of our post-employment benefit obligations. FUNDED PARTIALLY FUNDED (1) UNFUNDED (2) TOTAL FOR THE YEAR ENDED DECEMBER 31 2017 2016 2017 2016 2017 2016 2017 2016 Present value of post- employment benefit obligations (23,746 ) (20,249 ) (1,976 ) (1,995 ) (335 ) (293 ) (26,057 ) (22,537 ) Fair value of plan assets 23,894 20,520 350 323 — — 24,244 20,843 Plan surplus (deficit) 148 271 (1,626 ) (1,672 ) (335 ) (293 ) (1,813 ) (1,694 ) (1) The partially funded plans consist of supplementary executive retirement plans (SERPs) for eligible employees and OPEBs. The company partially funds the SERPs through letters of credit and a retirement compensation arrangement account with Canada Revenue Agency. Certain paid-up life insurance benefits are funded through life insurance contracts. (2) Our unfunded plans consist of OPEBs, which are pay-as-you-go. SIGNIFICANT ASSUMPTIONS We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. DB PENSION PLANS AND OPEB PLANS 2017 2016 At December 31 Post-employment benefit obligations Discount rate 3.6 % 4.0 % Rate of compensation increase 2.25 % 2.25 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.2 23.1 For the year ended December 31 Net post-employment benefit plans cost Discount rate 4.2 % 4.3 % Rate of compensation increase 2.25 % 2.5 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.1 23.0 (1) Cost of living indexation rate is only applicable to DB pension plans. The weighted average duration of the post-employment benefit obligation is 15 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 8.0% for 2017 decreasing to 4.5% over 20 years • an annual increase in the cost of covered dental benefits of 4.0% • an annual increase in the cost of covered hospital benefits of 3.3% • an annual increase in the cost of other covered healthcare benefits of 3.0% Assumed trend rates in healthcare costs have a significant effect on the amounts reported for the healthcare plans. The following table shows the effect of a 1% change in the assumed trend rates in healthcare costs. EFFECT ON POST-EMPLOYMENT BENEFITS – INCREASE/(DECREASE) 1% INCREASE 1% DECREASE Total service and interest cost 7 (5 ) Post-employment benefit obligations 133 (115 ) SENSITIVITY ANALYSIS The following table shows a sensitivity analysis of key assumptions used to measure the net post-employment benefit obligations and the net post-employment benefit plans cost for our DB pension plans and OPEB plans. IMPACT ON NET POST-EMPLOYMENT BENEFIT PLANS COST FOR 2017 – INCREASE/(DECREASE) IMPACT ON POST-EMPLOYMENT BENEFIT OBLIGATIONS AT DECEMBER 31, 2017 – INCREASE/(DECREASE) CHANGE IN ASSUMPTION INCREASE IN ASSUMPTION DECREASE IN ASSUMPTION INCREASE IN ASSUMPTION DECREASE IN ASSUMPTION Discount rate 0.5 % (70 ) 62 (1,636 ) 1,746 Life expectancy at age 65 1 year 33 (31 ) 834 (808 ) POST-EMPLOYMENT BENEFIT PLAN ASSETS The investment strategy for the post-employment benefit plan assets is to maintain a diversified portfolio of assets invested in a prudent manner to maintain the security of funds. The following table shows the target allocations for 2017 and the allocation of our post-employment benefit plan assets at December 31, 2017 and 2016. WEIGHTED AVERAGE TOTAL PLAN ASSETS FAIR VALUE AT DECEMBER 31 ( % ) ASSET CATEGORY 2017 2017 2016 Equity securities 20%–35% 22 % 22 % Debt securities 55%–80% 65 % 68 % Alternative investments 0%–25% 13 % 10 % Total 100 % 100 % The following table shows the fair value of the DB pension plan assets at the end of the year for each category. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Observable markets data Equity securities Canadian 1,045 901 Foreign 4,349 3,682 Debt securities Canadian 13,126 12,469 Foreign 1,890 1,068 Money market 491 387 Non-observable markets inputs Alternative investments Private equities 1,484 1,164 Hedge funds 965 726 Real estate 484 55 Other 111 111 Total 23,945 20,563 Equity securities included approximately $13 million of BCE common shares, or 0.05% of total plan assets, at December 31, 2017 and approximately $17 million of BCE common shares, or 0.08% of total plan assets, at December 31, 2016. Debt securities included approximately $11 million of Bell Canada debentures, or 0.05% of total plan assets, at December 31, 2017 and approximately $15 million of Bell Canada debentures, or 0.07% of total plan assets, at December 31, 2016. Alternative investments included the pension plan’s investment in MLSE of $135 million , or 0.56% of total plan assets, at December 31, 2017 and $135 million , or 0.66% of total plan assets at December 31, 2016. The Bell Canada pension plan has an investment arrangement which hedges part of its exposure to potential increases in longevity, which covers approximately $5 billion of post-employment benefit obligations. The fair value of the arrangement is included within other alternative investments. As a hedging arrangement of the pension plan, the transaction requires no cash contributions from BCE. CASH FLOWS We are responsible for adequately funding our DB pension plans. We make contributions to them based on various actuarial cost methods that are permitted by pension regulatory bodies. Contributions reflect actuarial assumptions about future investment returns, salary projections and future service benefits. Changes in these factors could cause actual future contributions to differ from our current estimates and could require us to increase contributions to our post-employment benefit plans in the future, which could have a negative effect on our liquidity and financial performance. We contribute to the DC pension plans as employees provide service. The following table shows the amounts we contributed to the DB and DC pension plans and the payments made to beneficiaries under OPEB plans. DB PLANS (1) DC PLANS OPEB PLANS FOR THE YEAR ENDED DECEMBER 31 2017 2016 2017 2016 2017 2016 Contributions (305 ) (626 ) (108 ) (99 ) (77 ) (76 ) (1) Includes voluntary contributions of $100 million in 2017 and $400 million in 2016. We expect to contribute approximately $210 million to our DB pension plans in 2018, subject to actuarial valuations being completed. We expect to pay approximately $80 million to beneficiaries under OPEB plans and to contribute approximately $110 million to the DC pension plans in 2018.

Other non-current liabilities

Other non-current liabilities	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Other non-current liabilities	Note 23 Other non-current liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Long-term disability benefits obligation 322 302 Provisions 21 273 273 Deferred revenue on long-term contracts 174 105 CRTC deferral account obligation 24 96 104 Future tax liabilities 81 73 CRTC tangible benefits obligation 24 73 115 Other 204 305 Total other non-current liabilities 1,223 1,277

Financial and capital managemen

Financial and capital management	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Financial and capital management	Note 24 Financial and capital management Financial management Management’s objectives are to protect BCE and its subsidiaries on a consolidated basis against material economic exposures and variability of results from various financial risks that include credit risk, liquidity risk, foreign currency risk, interest rate risk and equity price risk. DERIVATIVES We use derivative instruments to manage our exposure to foreign currency risk, interest rate risk and changes in the price of BCE common shares under our share-based payment plans. The following derivative instruments were outstanding during 2017 and/or 2016: • foreign currency forward contracts and options that manage the foreign currency risk of certain anticipated purchases and sales • cross currency basis swaps that hedge foreign currency risk on a portion of our debt due within one year • interest rate swaps that hedge interest rate risk on a portion of our long-term debt • interest rate locks on future debt issuances and dividend rate resets on preferred shares • forward contracts on BCE common shares that mitigate the cash flow exposure related to share-based payment plans FAIR VALUE 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. Certain fair value estimates are affected by assumptions we make about the amount and timing of future cash flows and discount rates, all of which reflect varying degrees of risk. Income taxes and other expenses that would be incurred on disposition of financial instruments are not reflected in the fair values. As a result, the fair values are not the net amounts that would be realized if these instruments were settled. The carrying values of our cash and cash equivalents, trade and other receivables, dividends payable, trade payables and accruals, compensation payable, severance and other costs payable, interest payable, notes payable and loans secured by trade receivables approximate fair value as they are short-term. The following table provides the fair value details of financial instruments measured at amortized cost in the statements of financial position. DECEMBER 31, 2017 DECEMBER 31, 2016 CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE CRTC tangible benefits obligation Trade payables and other liabilities and non-current liabilities Present value of estimated future cash flows discounted using observable market interest rates 18, 23 111 110 166 169 CRTC deferral account obligation Trade payables and other liabilities and non-current liabilities Present value of estimated future cash flows discounted using observable market interest rates 18, 23 124 128 136 145 Debt securities, finance leases and other debt Debt due within one year and long-term debt Quoted market price of debt or present value of future cash flows discounted using observable market interest rates 19, 20 19,321 21,298 17,879 20,093 The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position. FAIR VALUE AT DECEMBER 31 CLASSIFICATION NOTE CARRYING VALUE OF ASSET (LIABILITY) AT DECEMBER 31 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) OBSERVABLE MARKET DATA (LEVEL 2) (1) NON-OBSERVABLE MARKET INPUTS (LEVEL 3) (2) 2017 AFS publicly-traded and privately-held investments Other non-current assets 16 103 1 — 102 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (48 ) — (48 ) — MLSE financial liability (3) Trade payables and other liabilities 18 (135 ) — — (135 ) Other Other non-current assets and liabilities 60 — 106 (46 ) 2016 AFS publicly-traded and privately-held investments Other non-current assets 16 103 1 — 102 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 166 — 166 — MLSE financial liability (3) Trade payables and other liabilities 18 (135 ) — — (135 ) Other Other non-current assets and liabilities 35 — 88 (53 ) (1) Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2) Non-observable market inputs such as discounted cash flows and earnings multiples. A reasonable change in our assumptions would not result in a significant increase (decrease) to our level 3 financial instruments. (3) Represents BCE’s obligation to repurchase the Master Trust’s 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other (expense) income in the income statements. The option is exercisable in 2017 and thereafter. CREDIT RISK We are exposed to credit risk from operating activities and certain financing activities, the maximum exposure of which is represented by the carrying amounts reported in the statements of financial position. We are exposed to credit risk if counterparties to our trade receivables and derivative instruments are unable to meet their obligations. The concentration of credit risk from our customers is minimized because we have a large and diverse customer base. There was minimal credit risk relating to derivative instruments at December 31, 2017 and 2016. We deal with institutions that have investment-grade credit ratings, and as such we expect that they will be able to meet their obligations. We regularly monitor our credit risk and credit exposure. The following table provides the change in allowance for doubtful accounts for trade receivables. NOTE 2017 2016 Balance, January 1 (60 ) (64 ) Additions (99 ) (102 ) Usage 104 106 Balance, December 31 11 (55 ) (60 ) In many instances, trade receivables are written off directly to bad debt expense if the account has not been collected after a predetermined period of time. The following table provides further details on trade receivables not impaired. AT DECEMBER 31 2017 2016 Trade receivables not past due 2,257 2,187 Trade receivables past due and not impaired Under 60 days 491 286 60 to 120 days 279 359 Over 120 days 56 75 Trade receivables, net of allowance for doubtful accounts 3,083 2,907 LIQUIDITY RISK Our cash and cash equivalents, cash flows from operations and possible capital markets financing are expected to be sufficient to fund our operations and fulfill our obligations as they become due. Should our cash requirements exceed the above sources of cash, we would expect to cover such a shortfall by drawing on existing committed bank facilities and new ones, to the extent available. The following table is a maturity analysis for recognized financial liabilities at December 31, 2017 for each of the next five years and thereafter. AT DECEMBER 31, 2017 NOTE 2018 2019 2020 2021 2022 THERE- AFTER TOTAL Long-term debt 20 661 1,541 1,424 2,247 1,714 9,558 17,145 Notes payable 19 3,151 — — — — — 3,151 Minimum future lease payments under finance leases 13 572 501 326 278 248 883 2,808 Loan secured by trade receivables 19 921 — — — — — 921 Interest payable on long-term debt, notes payable and loan secured by trade receivables 792 688 628 586 525 5,197 8,416 MLSE financial liability 18 135 — — — — — 135 Total 6,232 2,730 2,378 3,111 2,487 15,638 32,576 We are also exposed to liquidity risk for financial liabilities due within one year as shown in the statements of financial position. MARKET RISK CURRENCY EXPOSURES We use forward contracts, options and cross currency basis swaps to manage foreign currency risk related to anticipated purchases and sales and certain foreign currency debt. In 2017, we settled a cross currency basis swap with a notional amount of $357 million in U.S. dollars ( $480 million in Canadian dollars) used to hedge borrowings under a credit facility. Refer to Note 19, Debt due within one year for additional details. A 10% depreciation (appreciation) in the value of the Canadian dollar relative to the U.S. dollar would result in a gain (loss) of $2 million recognized in net earnings at December 31, 2017 and a gain (loss) of $133 million recognized in Other comprehensive loss at December 31, 2017, with all other variables held constant. The following table provides further details on our outstanding foreign currency forward contracts and cross currency basis swaps as at December 31, 2017. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow USD 2,492 CAD 3,180 2018 Commercial paper Cash flow USD 872 CAD 1,134 2018 Anticipated transactions Cash flow CAD 97 USD 75 2018-2019 Anticipated transactions Cash flow USD 576 CAD 721 2019 Anticipated transactions Cash flow USD 76 CAD 96 2020-2021 Anticipated transactions Economic USD 36 CAD 46 2018 Anticipated transactions INTEREST RATE EXPOSURES We use interest rate swaps to manage the mix of fixed and floating interest rates on our debt. We also use interest rate locks to hedge the interest rates on future debt issuances and to economically hedge dividend rate resets on preferred shares. In 2016, we settled interest rate locks which hedged long-term debt and dividend rate resets on preferred shares with a notional amount of $500 million and $350 million , respectively. In 2016, we redeemed long-term debt prior to maturity, and settled an interest rate swap with a notional amount of $700 million used to hedge the interest rate exposure on the redeemed debt. In 2016, we also recognized a loss of $15 million on an interest rate swap used as a fair value hedge of long-term debt and an offsetting gain of $16 million on the corresponding long-term debt in Other (expense) income in the income statements. A 1% increase (decrease) in interest rates would result in a decrease (increase) of $29 million in net earnings at December 31, 2017. EQUITY PRICE EXPOSURES We use equity forward contracts on BCE’s common shares to economically hedge the cash flow exposure related to the settlement of share-based payment plans. See Note 26, Share-based payments for details on our share-based payment arrangements. The fair value of our equity forward contracts at December 31, 2017 was $45 million (2016 – $111 million ). A 5% increase (decrease) in the market price of BCE’s common shares at December 31, 2017 would result in a gain (loss) of $38 million recognized in net earnings for 2017, with all other variables held constant. Capital management We have various capital policies, procedures and processes which are utilized to achieve our objectives for capital management. These include optimizing our cost of capital and maximizing shareholder return while balancing the interests of our stakeholders. Our definition of capital includes equity attributable to BCE shareholders, debt, and cash and cash equivalents. The key ratios that we use to monitor and manage our capital structure are a net debt leverage ratio (1) and an adjusted EBITDA to net interest expense ratio (2) . Our net debt leverage ratio target range is 1.75 to 2.25 times adjusted EBITDA and our adjusted EBITDA to net interest expense ratio target is greater than 7.5 times. We monitor our capital structure and make adjustments, including to our dividend policy, as required. At December 31, 2017, we had exceeded the limit of our internal net debt leverage ratio target range by 0.45 . This excess over the limit of our internal ratio target range does not create risk to our investment-grade credit rating. These ratios do not have any standardized meaning under IFRS. Therefore, they are unlikely to be comparable to similar measures presented by other issuers. We use, and believe that certain investors and analysts use, our net debt leverage ratio and adjusted EBITDA to net interest expense ratio as measures of financial leverage and health of the company. The following table provides a summary of our key ratios. AT DECEMBER 31 2017 2016 Net debt leverage ratio 2.70 2.57 Adjusted EBITDA to net interest expense ratio 9.12 9.31 (1) Our net debt leverage ratio represents net debt divided by adjusted EBITDA. We define net debt as debt due within one year plus long-term debt and 50% of preferred shares less cash and cash equivalents as shown in our statements of financial position. Adjusted EBITDA is defined as operating revenues less operating costs as shown in our income statements. (2) Our adjusted EBITDA to net interest expense ratio represents adjusted EBITDA divided by net interest expense. Adjusted EBITDA is defined as operating revenues less operating costs as shown in our income statements. Net interest expense is net interest expense as shown in our statements of cash flows and 50% of declared preferred share dividends as shown in our income statements. On February 7, 2018, the board of directors of BCE approved an increase of 5.2% in the annual dividend on BCE's common shares, from $2.87 to $3.02 per common share. In addition, the board of directors of BCE declared a quarterly dividend of $0.7550 per common share, payable on April 15, 2018 to shareholders of record at March 15, 2018. On February 8, 2018, BCE announced a normal course issuer bid (NCIB). See Note 25, Share Capital for additional details. On February 1, 2017, the board of directors of BCE approved an increase of 5.1% in the annual dividend on BCE's common shares, from $2.73 to $2.87 per common share.

Share capital

Share capital	12 Months Ended
	Dec. 31, 2017
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Share capital	Note 25 Share capital Preferred shares BCE’s articles of amalgamation, as amended, provide for an unlimited number of First Preferred Shares and Second Preferred Shares, all without par value. The terms set out in the articles authorize BCE’s directors to issue the shares in one or more series and to set the number of shares and the conditions for each series. The following table provides a summary of the principal terms of BCE’s First Preferred Shares as at December 31, 2017. There were no Second Preferred Shares issued and outstanding at December 31, 2017. BCE’s articles of amalgamation, as amended, describe the terms and conditions of these shares in detail. ANNUAL DIVIDEND RATE NUMBER OF SHARES STATED CAPITAL SERIES CONVERTIBLE INTO CONVERSION DATE REDEMPTION DATE REDEMPTION PRICE AUTHORIZED ISSUED AND OUTSTANDING DEC. 31, 2017 DEC. 31, 2016 Q floating Series R December 1, 2025 $25.50 8,000,000 — — — R (1) 4.13 % Series Q December 1, 2020 December 1, 2020 $25.00 8,000,000 8,000,000 200 200 S floating Series T November 1, 2021 At any time $25.50 8,000,000 3,513,448 88 88 T (1) 3.019 % Series S November 1, 2021 November 1, 2021 $25.00 8,000,000 4,486,552 112 112 Y floating Series Z December 1, 2022 At any time $25.50 10,000,000 8,081,491 202 219 Z (1) 3.904 % Series Y December 1, 2022 December 1, 2022 $25.00 10,000,000 1,918,509 48 31 AA (1) 3.61 % Series AB September 1, 2022 September 1, 2022 $25.00 20,000,000 11,398,396 291 259 AB floating Series AA September 1, 2022 At any time $25.50 20,000,000 8,601,604 219 251 AC (1) 3.55 % Series AD March 1, 2018 March 1, 2018 $25.00 20,000,000 5,069,935 129 129 AD floating Series AC March 1, 2018 At any time $25.50 20,000,000 14,930,065 381 381 AE floating Series AF February 1, 2020 At any time $25.50 24,000,000 9,292,133 232 232 AF (1) 3.11 % Series AE February 1, 2020 February 1, 2020 $25.00 24,000,000 6,707,867 168 168 AG (1) 2.80 % Series AH May 1, 2021 May 1, 2021 $25.00 22,000,000 4,985,351 125 125 AH floating Series AG May 1, 2021 At any time $25.50 22,000,000 9,014,649 225 225 AI (1) 2.75 % Series AJ August 1, 2021 August 1, 2021 $25.00 22,000,000 5,949,884 149 149 AJ floating Series AI August 1, 2021 At any time $25.50 22,000,000 8,050,116 201 201 AK (1) 2.954 % Series AL December 31, 2021 December 31, 2021 $25.00 25,000,000 22,745,921 569 569 AL (2) floating Series AK December 31, 2021 At any time 25,000,000 2,254,079 56 56 AM (1) 2.764 % Series AN March 31, 2021 March 31, 2021 $25.00 30,000,000 9,546,615 218 218 AN (2) floating Series AM March 31, 2021 At any time 30,000,000 1,953,385 45 45 AO (1) 4.26 % Series AP March 31, 2022 March 31, 2022 $25.00 30,000,000 4,600,000 118 118 AP (3) floating Series AO March 31, 2027 30,000,000 — — — AQ (1) 4.25 % Series AR September 30, 2018 September 30, 2018 $25.00 30,000,000 9,200,000 228 228 AR (3) floating Series AQ September 30, 2023 30,000,000 — — — 4,004 4,004 (1) BCE may redeem each of these series of First Preferred Shares on the applicable redemption date and every five years after that date. (2) BCE may redeem Series AL and AN First Preferred Shares at $25.00 per share on December 31, 2021 and March 31, 2021, respectively, and every five years thereafter (each, a Series conversion date). Alternatively, BCE may redeem Series AL or AN First Preferred Shares at $25.50 per share on any date which is not a Series conversion date for such series of First Preferred Shares. (3) If Series AP or AR First Preferred Shares are issued on March 31, 2022 and September 30, 2018, respectively, BCE may redeem such shares at $25.00 per share on March 31, 2027 and September 30, 2023, respectively, and every five years thereafter (each, a Series conversion date). Alternatively, BCE may redeem Series AP or AR First Preferred Shares at $25.50 per share on any date, in the case of Series AP First Preferred Shares, and on any date after September 30, 2018, in the case of Series AR First Preferred Shares, which is not a Series conversion date for each relevant series. VOTING RIGHTS All of the issued and outstanding First Preferred Shares at December 31, 2017 are non-voting, except under special circumstances, when the holders are entitled to one vote per share. PRIORITY AND ENTITLEMENT TO DIVIDENDS The First Preferred Shares of all series rank at parity with each other and in priority to all other shares of BCE with respect to payment of dividends and with respect to distribution of assets in the event of liquidation, dissolution or winding up of BCE. Holders of Series R, T, Z, AA, AC, AF, AG, AI, AK, AM, AO and AQ First Preferred Shares are entitled to fixed cumulative quarterly dividends. The dividend rate on these shares is reset every five years, as set out in BCE’s articles of amalgamation, as amended. Holders of Series S, Y, AB, AD, AE, AH and AJ First Preferred Shares are entitled to floating adjustable cumulative monthly dividends. The floating dividend rate on these shares is calculated every month, as set out in BCE’s articles of amalgamation, as amended. Holders of Series AL and AN First Preferred Shares are entitled to floating cumulative quarterly dividends. The floating dividend rate on these shares is calculated every quarter, as set out in BCE’s articles of amalgamation, as amended. Dividends on all series of First Preferred Shares are paid as and when declared by the board of directors of BCE. CONVERSION FEATURES All of the issued and outstanding First Preferred Shares at December 31, 2017 are convertible at the holder’s option into another associated series of First Preferred Shares on a one -for-one basis according to the terms set out in BCE’s articles of amalgamation, as amended. CONVERSION AND DIVIDEND RATE RESET OF FIRST PREFERRED SHARES On December 1, 2017, 585,184 of BCE's 1,227,532 fixed-rate Cumulative Redeemable First Preferred Shares, Series Z (Series Z Preferred Shares) were converted, on a one -for-one basis, into floating-rate cumulative Redeemable First Preferred Shares, Series Y (Series Y Preferred Shares). In addition, on December 1, 2017, 1,276,161 of BCE's 8,772,468 Series Y Preferred Shares were converted, on a one -for-one basis, into Series Z Preferred Shares. On September 1, 2017, 965,769 of BCE's 10,144,302 fixed-rate Cumulative Redeemable First Preferred Shares, Series AA (Series AA Preferred Shares) were converted, on a one -for-one basis, into floating rate Cumulative Redeemable First Preferred Shares, Series AB (Series AB Preferred Shares). In addition, on September 1, 2017, 2,219,863 of BCE's 9,855,698 Series AB Preferred Shares were converted, on a one -for-one basis, into Series AA Preferred Shares. Subsequent to year end, on March 1, 2018, 397,181 of BCE's 5,069,935 fixed-rate Cumulative Redeemable First Preferred Shares, Series AC (Series AC Preferred Shares) were converted, on a one -for-one basis, into floating rate Cumulative Redeemable First Preferred Shares, Series AD (Series AD Preferred Shares). In addition, on March 1, 2018, 5,356,937 of BCE's 14,930,065 Series AD Preferred Shares were converted, on a one -for-one basis, into Series AC Preferred Shares. The annual fixed dividend rate on BCE's Series AC Preferred Shares was reset for the next five years, effective March 1, 2018, at 4.38% from 3.55% . The Series AD Preferred Shares continue to pay a monthly floating cash dividend. Common shares and Class B shares BCE’s articles of amalgamation provide for an unlimited number of voting common shares and non-voting Class B shares, all without par value. The common shares and the Class B shares rank equally in the payment of dividends and in the distribution of assets if BCE is liquidated, dissolved or wound up, after payments due to the holders of preferred shares. No Class B shares were outstanding at December 31, 2017 and 2016. The following table provides details about the outstanding common shares of BCE. 2017 2016 NOTE NUMBER OF SHARES STATED CAPITAL NUMBER OF SHARES STATED CAPITAL Outstanding, January 1 870,706,332 18,370 865,614,188 18,100 Shares issued for the acquisition of MTS 3 27,642,714 1,594 — — Shares issued under employee stock option plan 26 2,555,863 122 2,236,891 104 Shares issued under dividend reinvestment plan — — 688,839 38 Shares issued under ESP 91,731 5 2,166,414 128 Outstanding, December 31 900,996,640 20,091 870,706,332 18,370 Subsequent to year end, on February 8, 2018, BCE announced its plan to repurchase and cancel up to 3.5 million common shares, subject to a maximum aggregate purchase price of $175 million over the twelve-month period starting February 13, 2018 and ending no later than February 12, 2019 through a NCIB. CONTRIBUTED SURPLUS Contributed surplus in 2017 and 2016 includes premiums in excess of par value upon the issuance of BCE common shares and share-based compensation expense net of settlements.

Share-based payments

Share-based payments	12 Months Ended
	Dec. 31, 2017
Share-based Payment Arrangements [Abstract]
Share-based payments	Note 26 Share-based payments The following share-based payment amounts are included in the income statements as operating costs. FOR THE YEAR ENDED DECEMBER 31 2017 2016 ESP (28 ) (29 ) RSUs/PSUs (44 ) (49 ) Other (1) (9 ) (12 ) Total share-based payments (81 ) (90 ) (1) Includes DSP, DSUs and stock options. Description of the plans ESP The ESP is designed to encourage employees of BCE and its participating subsidiaries to own shares of BCE. Each year, employees can choose to have a certain percentage of their eligible annual earnings withheld through regular payroll deductions for the purchase of BCE common shares. In some cases, the employer also will contribute a percentage of the employee’s eligible annual earnings to the plan, up to a specified maximum. Dividends are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. The BCE ESP allows employees to contribute up to 12% of their annual earnings with a maximum employer contribution of 2% . Employer contributions to the BCE ESP plan and related dividends are subject to employees holding their shares for a two -year vesting period. The trustee of the ESP buys BCE common shares for the participants on the open market, by private purchase or from treasury. BCE determines the method the trustee uses to buy the shares. At December 31, 2017, 5,591,566 common shares were authorized for issuance from treasury under the BCE ESP. The following table summarizes the status of unvested employer contributions at December 31, 2017 and 2016. NUMBER OF ESP SHARES 2017 2016 Unvested contributions, January 1 1,073,212 1,146,046 Contributions (1) 610,657 600,808 Dividends credited 49,299 49,988 Vested (553,837 ) (586,309 ) Forfeited (140,301 ) (137,321 ) Unvested contributions, December 31 1,039,030 1,073,212 (1) The weighted average fair value of the shares contributed was $60 and $59 in 2017 and 2016, respectively. RSUs/PSUs RSUs/PSUs are granted to executives and other eligible employees. The value of an RSU/PSU at the grant date is equal to the value of one BCE common share. Dividends in the form of additional RSUs/PSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividend paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based on their position and level of contribution. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and, in certain cases, if performance objectives are met, as determined by the board of directors. The following table summarizes outstanding RSUs/PSUs at December 31, 2017 and 2016. NUMBER OF RSUs /PSUs 2017 2016 Outstanding, January 1 2,928,698 3,333,583 Granted (1) 879,626 874,888 Dividends credited 132,402 137,583 Settled (1,096,403 ) (1,321,846 ) Forfeited (103,931 ) (95,510 ) Outstanding, December 31 2,740,392 2,928,698 Vested, December 31 (2) 985,382 1,058,200 (1) The weighted average fair value of the RSUs/PSUs granted was $58 in 2017 and 2016. (2) The RSUs/PSUs vested on December 31, 2017 were fully settled in February 2018 with BCE common shares and/or DSUs. DSP The value of a deferred share is equal to the value of one BCE common share. Dividends in the form of additional deferred shares are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividend paid on BCE common shares. Deferred shares vest fully after three years of continuous employment from the date of grant. The liability related to the DSP is recorded in Trade payables and other liabilities in the statements of financial position and was $30 million and $37 million at December 31, 2017 and 2016, respectively. DSUs Eligible bonuses and RSUs/PSUs may be paid in the form of DSUs when executives or other eligible employees elect to or are required to participate in the plan. The value of a DSU at the issuance date is equal to the value of one BCE common share. For non-management directors, compensation is paid in DSUs until the minimum share ownership requirement is met; thereafter, at least 50% of their compensation is paid in DSUs. There are no vesting requirements relating to DSUs. Dividends in the form of additional DSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. DSUs are settled when the holder leaves the company. The following table summarizes the status of outstanding DSUs at December 31, 2017 and 2016. NUMBER OF DSUs 2017 2016 Outstanding, January 1 4,131,229 3,796,051 Issued (1) 69,742 87,665 Settlement of RSUs/PSUs 101,066 323,428 Dividends credited 203,442 183,852 Settled (195,951 ) (259,767 ) Outstanding, December 31 4,309,528 4,131,229 (1) The weighted average fair value of the DSUs issued was $59 in 2017 and 2016. STOCK OPTIONS Under BCE’s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five consecutive trading days ending on the trading day immediately prior to the effective date of the grant At December 31, 2017, 14,586,683 common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant. The following table summarizes BCE’s outstanding stock options at December 31, 2017 and 2016. 2017 2016 NOTE NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) Outstanding, January 1 10,242,162 52 9,666,904 48 Granted 3,043,448 59 2,968,062 58 Exercised (1) 25 (2,555,863 ) 45 (2,236,891 ) 44 Forfeited (239,498 ) 58 (155,913 ) 52 Outstanding, December 31 10,490,249 55 10,242,162 52 Exercisable, December 31 2,013,983 45 1,786,251 42 (1) The weighted average share price for options exercised was $ 60 and $59 in 2017 and 2016, respectively. The following table provides additional information about BCE’s stock option plans at December 31, 2017. STOCK OPTIONS OUTSTANDING RANGE OF EXERCISE PRICES NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) $30–$39 35,408 0.14 36 $40-$49 1,978,575 2.54 46 $50-$59 8,377,818 5.19 58 $60 & above 98,448 5.84 61 10,490,249 4.68 55 ASSUMPTIONS USED IN STOCK OPTION PRICING MODEL The fair value of options granted was determined using a variation of a binomial option pricing model that takes into account factors specific to the share incentive plans, such as the vesting period. The following table shows the principal assumptions used in the valuation. 2017 Weighted average fair value per option granted $1.97 Weighted average share price $58 Weighted average exercise price $59 Dividend yield 5 % Expected volatility 13 % Risk-free interest rate 1 % Expected life (years) 4 Expected volatilities are based on the historical volatility of BCE’s share price. The risk-free rate used is equal to the yield available on Government of Canada bonds at the date of grant with a term equal to the expected life of the options.

Additional cash flow informatio

Additional cash flow information	12 Months Ended
	Dec. 31, 2017
Statement of cash flows [abstract]
Additional cash flow information	Note 27 Additional cash flow information The following table provides a reconciliation of changes in liabilities arising from financing activities. NOTE DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT (1) DIVIDENDS PAYABLE OTHER LIABILITIES TOTAL January 1, 2017 21,459 (31 ) 617 — 22,045 Cash flows from (used in) financing activities Increase in notes payable 452 (119 ) — — 333 Issue of long-term debt 3,011 — — — 3,011 Repayments of long-term debt (2,653 ) — — — (2,653 ) Cash dividends paid on common and preferred shares — — (2,639 ) — (2,639 ) Cash dividends paid by subsidiaries to non-controlling interests 30 — — (34 ) — (34 ) Other financing activities (44 ) 6 — (22 ) (60 ) Total cash flows from (used in) financing activities excluding equity 766 (113 ) (2,673 ) (22 ) (2,042 ) Non-cash changes arising from Finance lease additions 339 — — — 339 Dividends declared on common and preferred shares — — 2,692 — 2,692 Dividends declared by subsidiaries to non-controlling interests — — 45 — 45 Effect of changes in foreign exchange rates (198 ) 198 — — — Business acquisitions 3 972 — — — 972 Other 55 — (3 ) 22 74 Total non-cash changes 1,168 198 2,734 22 4,122 December 31, 2017 23,393 54 678 — 24,125 (1) Included in Other current assets, Trade payables and other liabilities, Other non-current assets and Other non-current liabilities in the statements of financial position.

Committments and contingencies

Committments and contingencies	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Commitments and contingencies	Note 28 Commitments and contingencies Commitments The following table is a summary of our contractual obligations at December 31, 2017 that are due in each of the next five years and thereafter. NOTE 2018 2019 2020 2021 2022 THERE- AFTER TOTAL Operating leases 312 264 225 175 119 341 1,436 Commitments for property, plant and equipment and intangible assets 1,039 808 614 516 372 808 4,157 Purchase obligations 865 664 550 498 429 903 3,909 Proposed acquisition of Séries+ and Historia specialty channels 3 200 — — — — — 200 Acquisition of AlarmForce (1) 3 182 — — — — — 182 Total 2,598 1,736 1,389 1,189 920 2,052 9,884 (1) This commitment was settled on January 5, 2018, upon completion of the acquisition of AlarmForce. See Note 3 , Business acquisitions and dispositions for additional details. BCE’s significant operating leases are for office premises, cellular tower sites, retail outlets and OOH advertising spaces with lease terms ranging from 1 to 50 years. These leases are non-cancellable. Rental expense relating to operating leases was $399 million in 2017 and $353 million in 2016. Our commitments for property, plant and equipment and intangible assets include program and feature film rights and investments to expand and update our networks to meet customer demand. Purchase obligations consist of contractual obligations under service and product contracts for operating expenditures and other purchase obligations. Contingencies In the ordinary course of business, we become involved in various claims and legal proceedings seeking monetary damages and other relief. In particular, because of the nature of our consumer-facing business, we are exposed to class actions pursuant to which substantial monetary damages may be claimed. Due to the inherent risks and uncertainties of the litigation process, we cannot predict the final outcome or timing of claims and legal proceedings. Subject to the foregoing, and based on information currently available and management’s assessment of the merits of the claims and legal proceedings pending at March 8, 2018, management believes that the ultimate resolution of these claims and legal proceedings is unlikely to have a material and negative effect on our financial statements. We believe that we have strong defences and we intend to vigorously defend our positions.

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Related party transactions	Note 29 Related party transactions Subsidiaries The following table shows BCE’s significant subsidiaries at December 31, 2017. BCE has other subsidiaries which have not been included in the table as each represents less than 10% individually and less than 20% in aggregate of total consolidated revenues. All of these significant subsidiaries are incorporated in Canada and provide services to each other in the normal course of operations. The value of these transactions is eliminated on consolidation. OWNERSHIP PERCENTAGE SUBSIDIARY 2017 2016 Bell Canada 100 % 100 % Bell Mobility 100 % 100 % Bell Media 100 % 100 % Transactions with joint arrangements and associates During 2017 and 2016, BCE provided communication services and received programming content and other services in the normal course of business on an arm’s length basis to and from its joint arrangements and associates. Our joint arrangements and associates include MLSE, Glentel Inc., and Dome Productions Partnership. From time to time, BCE may be required to make capital contributions in its investments. In 2017, BCE recognized revenues and incurred expenses with our joint arrangements and associates of $11 million (2016 – $16 million ) and $177 million (2016 – $180 million ), respectively. BCE Master Trust Fund Bimcor Inc. (Bimcor), a wholly-owned subsidiary of Bell Canada, is the administrator of the Master Trust. Bimcor recognized management fees of $10 million from the Master Trust for 2017 and 2016. The details of BCE’s post-employment benefit plans are set out in Note 22, Post-employment benefit plans . Compensation of key management personnel and board of directors The following table includes compensation of key management personnel and the board of directors for the years ended December 31, 2017 and 2016 included in our income statements. Key management personnel include the company’s Chief Executive Officer (CEO), Group President and the executives who report directly to them. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Wages, salaries, fees and related taxes and benefits (23 ) (24 ) Post-employment benefit plans and OPEBs cost (3 ) (4 ) Share-based compensation (23 ) (27 ) Key management personnel and board of directors compensation expense (49 ) (55 )

Significant partly-owned subsid

Significant partly-owned subsidiaries	12 Months Ended
	Dec. 31, 2017
Interest In Other Entities [Abstract]
Significant partly-owned subsidiaries	Note 30 Significant partly-owned subsidiaries The following tables show summarized financial information for our subsidiaries with significant non-controlling interest (NCI). Summarized statements of financial position CTV SPECIALTY (1) (2) FOR THE YEAR ENDED DECEMBER 31 2017 2016 Current assets 328 293 Non-current assets 1,013 1,013 Total assets 1,341 1,306 Current liabilities 153 130 Non-current liabilities 184 195 Total liabilities 337 325 Total equity attributable to BCE shareholders 700 687 NCI 304 294 (1) At December 31, 2017 and 2016, the ownership interest held by NCI in CTV Specialty Television Inc. (CTV Specialty) was 29.9% . CTV Specialty was incorporated and operated in Canada as at such dates. (2) CTV Specialty's net assets at December 31, 2017 and 2016, include $6 million and $2 million , respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2017 2016 Operating revenues 832 824 Net earnings 179 182 Net earnings attributable to NCI 56 56 Total comprehensive income 172 173 Total comprehensive income attributable to NCI 54 54 Cash dividends paid to NCI 34 46 (1) CTV Specialty's net earnings and total comprehensive income include $3 million directly attributable to NCI for 2017 and 2016, respectively.

Significant accounting polici38

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2017
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Basis of presentation	The financial statements were prepared in accordance with International Financial Reporting Standards (IFRS), as issued by the International Accounting Standards Board (IASB). The financial statements have been prepared on a historical cost basis, except for certain financial instruments that are measured at fair value as described in our accounting policies. All amounts are in millions of Canadian dollars, except where noted. FUNCTIONAL CURRENCY The financial statements are presented in Canadian dollars, the company’s functional currency.
Basis of consolidation	We consolidate the financial statements of all of our subsidiaries. Subsidiaries are entities we control, where control is achieved when the company is exposed or has the right to variable returns from its involvement with the investee and has the current ability to direct the activities of the investee that significantly affect the investee’s returns. The results of subsidiaries acquired during the year are consolidated from the date of acquisition and the results of subsidiaries sold during the year are deconsolidated from the date of disposal. Where necessary, adjustments are made to the financial statements of acquired subsidiaries to conform their accounting policies to ours. All intercompany transactions, balances, income and expenses are eliminated on consolidation. Changes in BCE’s ownership interest in a subsidiary that do not result in a change of control are accounted for as equity transactions, with no effect on net earnings or on other comprehensive (loss) income.
Revenue recognition	We recognize revenues from the sale of products or the rendering of services when they are earned; specifically when all the following conditions are met: • the significant risks and rewards of ownership are transferred to customers and we retain neither continuing managerial involvement nor effective control • there is clear evidence that an arrangement exists • the amount of revenues and related costs can be measured reliably • it is probable that the economic benefits associated with the transaction will flow to the company In particular, we recognize: • fees for local, long distance and wireless services when we provide the services • other fees, such as network access fees, licence fees, hosting fees, maintenance fees and standby fees over the term of the contract • subscriber revenues when customers receive the service • revenues from the sale of equipment when the equipment is delivered and accepted by customers • revenues on long-term contracts as services are provided, equipment is delivered and accepted, and contract milestones are met • advertising revenue, net of agency commissions, when advertisements are aired on radio or TV, posted on our website or appear on the company’s advertising panels and street furniture We measure revenues at the fair value of the arrangement consideration. We record payments we receive in advance, including upfront non-refundable payments, as deferred revenues until we provide the service or deliver the product to customers. Deferred revenues are presented in Trade payables and other liabilities or in Other non-current liabilities in the consolidated statements of financial position (statements of financial position). Revenues are reduced for customer rebates and allowances and exclude sales and other taxes we collect from our customers. We expense subscriber acquisition costs when the related services are activated. MULTIPLE-ELEMENT ARRANGEMENTS We enter into arrangements that may include the sale of a number of products and services together, primarily to our wireless and business customers. When two or more products or services have value to our customers on a stand-alone basis, we separately account for each product or service according to the methods previously described. The total price to the customer is allocated to each product or service based on its relative fair value. When an amount allocated to a delivered item is contingent upon the delivery of additional items or meeting specified performance conditions, the amount allocated to that delivered item is limited to the non-contingent amount. If the conditions to account for each product or service separately are not met, we recognize revenues proportionately over the term of the sale agreement. SUBCONTRACTED SERVICES We may enter into arrangements with subcontractors and others who provide services to our customers. When we act as the principal in these arrangements, we recognize revenues based on the amounts billed to our customers. Otherwise, we recognize the net amount that we retain as revenues.
Share-based payments	Our share-based payment arrangements include stock options, restricted share units and performance share units (RSUs/PSUs), deferred share units (DSUs), an employee savings plan (ESP) and a deferred share plan (DSP). STOCK OPTIONS We use a fair value-based method to measure the cost of our employee stock options, based on the number of stock options that are expected to vest. We recognize compensation expense in Operating costs in the consolidated income statements (income statements). Compensation expense is adjusted for subsequent changes in management’s estimate of the number of stock options that are expected to vest. We credit contributed surplus for stock option expense recognized over the vesting period. When stock options are exercised, we credit share capital for the amount received and the amounts previously credited to contributed surplus. RSUs/PSUs For each RSU/PSU granted, we recognize compensation expense in Operating costs in the income statements, equal to the market value of a BCE common share at the date of grant and based on the number of RSUs/PSUs expected to vest, recognized over the term of the vesting period, with a corresponding credit to contributed surplus. Additional RSUs/PSUs are issued to reflect dividends declared on the common shares. Compensation expense is adjusted for subsequent changes in management’s estimate of the number of RSUs/PSUs that are expected to vest. The effect of these changes is recognized in the period of the change. Upon settlement of the RSUs/PSUs, any difference between the cost of shares purchased on the open market and the amount credited to contributed surplus is reflected in the deficit. Vested RSUs/PSUs are settled in BCE common shares, DSUs, or a combination thereof. DSUs If compensation is elected to be taken in DSUs, we issue DSUs equal to the fair value of the services received. Additional DSUs are issued to reflect dividends declared on the common shares. DSUs are settled in BCE common shares purchased on the open market following the cessation of employment or when a director leaves the board. We credit contributed surplus for the fair value of DSUs at the issue date. Upon settlement of the DSUs, any difference between the cost of shares purchased on the open market and the amount credited to contributed surplus is reflected in the deficit. ESP We recognize our ESP contributions as compensation expense in Operating costs in the income statements. We credit contributed surplus for the ESP expense recognized over the two -year vesting period, based on management’s estimate of the accrued contributions that are expected to vest. Upon settlement of shares under the ESP, any difference between the cost of shares purchased on the open market and the amount credited to contributed surplus is reflected in the deficit. DSP For each deferred share granted under the DSP, we recognize compensation expense in Operating costs in the income statements equal to the market value of a BCE common share and based on the number of deferred shares expected to vest, recognized over the vesting period. Additional deferred shares are issued to reflect dividends declared on the common shares. Compensation expense is adjusted for subsequent changes in the market value of BCE common shares and any change in management’s estimate of the number of deferred shares that are expected to vest. The cumulative effect of any change in value is recognized in the period of the change. Participants have the option to receive either BCE common shares or a cash equivalent for each vested deferred share upon qualifying for payout under the terms of the grant.
Income and other taxes	Current and deferred income tax expense is recognized in the income statements, except to the extent that the expense relates to items recognized in other comprehensive (loss) income or directly in equity. A current or non-current tax asset (liability) is the estimated tax receivable (payable) on taxable earnings (loss) for the current or past periods. We also record future tax liabilities, which are included in Other non-current liabilities in the statements of financial position. We use the liability method to account for deferred tax assets and liabilities, which arise from: • temporary differences between the carrying amount of assets and liabilities recognized in the statements of financial position and their corresponding tax bases • the carryforward of unused tax losses and credits, to the extent they can be used in the future Deferred tax assets and liabilities are calculated at the tax rates that are expected to apply when the asset or liability is recovered or settled. Both our current and deferred tax assets and liabilities are calculated using tax rates that have been enacted or substantively enacted at the reporting date. Deferred taxes are provided on temporary differences arising from investments in subsidiaries, joint arrangements and associates, except where we control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not reverse in the foreseeable future. Tax liabilities are, where permitted, offset against tax assets within the same taxable entity and tax jurisdiction. INVESTMENT TAX CREDITS (ITCs), OTHER TAX CREDITS AND GOVERNMENT GRANTS We recognize ITCs, other tax credits and government grants given on eligible expenditures when it is reasonably assured that they will be realized. They are presented as part of Trade and other receivables in the statements of financial position when they are expected to be utilized in the next year. We use the cost reduction method to account for ITCs and government grants, under which the credits are applied against the expense or asset to which the ITC or government grant relates.
Cash equivalents	Cash equivalents are comprised of highly liquid investments with original maturities of three months or less from the date of purchase.
Securitization of trade receivables	Proceeds on the securitization of trade receivables are recognized as a collateralized borrowing as we do not transfer control and substantially all the risks and rewards of ownership to another entity.
Inventory	We measure inventory at the lower of cost and net realizable value. Inventory includes all costs to purchase, convert and bring the inventories to their present location and condition. We determine cost using specific identification for major equipment held for resale and the weighted average cost formula for all other inventory. We maintain inventory valuation reserves for inventory that is slow-moving or potentially obsolete, calculated using an inventory aging analysis.
Property, plant and equipment	We record property, plant and equipment at historical cost. Historical cost includes expenditures that are attributable directly to the acquisition or construction of the asset, including the purchase cost, and labour.
Description of accounting policy for borrowing costs	Borrowing costs are capitalized for qualifying assets, if the time to build or develop is in excess of one year, at a rate that is based on our weighted average interest rate on our outstanding long-term debt. Gains or losses on the sale or retirement of property, plant and equipment are recorded in Other (expense) income in the income statements.
Description of accounting policy for leases	Leases of property, plant and equipment are recognized as finance leases when we obtain substantially all the risks and rewards of ownership of the underlying assets. At the inception of the lease, we record an asset together with a corresponding long-term lease liability, at the lower of the fair value of the leased asset or the present value of the minimum future lease payments. If there is reasonable certainty that the lease transfers ownership of the asset to us by the end of the lease term, the asset is amortized over its useful life. Otherwise, the asset is amortized over the shorter of its useful life and the lease term. The long-term lease liability is measured at amortized cost using the effective interest method. All other leases are classified as operating leases. We recognize operating lease expense in Operating costs in the income statements on a straight-line basis over the term of the lease.
Description of accounting policy for decommissioning, restoration and rehabilitation provisions	We initially measure and record AROs at management’s best estimate using a present value methodology, adjusted subsequently for any changes in the timing or amount of cash flows and changes in discount rates. We capitalize asset retirement costs as part of the related assets and amortize them into earnings over time. We also increase the ARO and record a corresponding amount in interest expense to reflect the passage of time.
Intangible assets	FINITE-LIFE INTANGIBLE ASSETS Finite-life intangible assets are recorded at cost less accumulated amortization, and accumulated impairment losses, if any. SOFTWARE We record internal-use software at historical cost. Cost includes expenditures that are attributable directly to the acquisition or development of the software, including the purchase cost and labour. Software development costs are capitalized when all the following conditions are met: • technical feasibility can be demonstrated • management has the intent and the ability to complete the asset for use or sale • it is probable that economic benefits will be generated • costs attributable to the asset can be measured reliably CUSTOMER RELATIONSHIPS Customer relationship assets are acquired through business combinations and are recorded at fair value at the date of acquisition. PROGRAM AND FEATURE FILM RIGHTS We account for program and feature film rights as intangible assets when these assets are acquired for the purpose of broadcasting. Program and feature film rights, which include producer advances and licence fees paid in advance of receipt of the program or film, are stated at acquisition cost less accumulated amortization, and accumulated impairment losses, if any. Programs and feature films under licence agreements are recorded as assets for rights acquired and Iiabilities for obligations incurred when: • we receive a broadcast master and the cost is known or reasonably determinable for new program and feature film licences • the licence term commences for licence period extensions or syndicated programs Programs and feature films are classified as non-current assets with related liabilities classified as current or non-current, based on the payment terms. Amortization of program and feature film rights is recorded in Operating costs in the income statements. INDEFINITE-LIFE INTANGIBLE ASSETS Brand assets, mainly comprised of the Bell, Bell Media and Bell MTS brands, and broadcast licences are acquired through business combinations and are recorded at fair value at the date of acquisition, less accumulated impairment losses, if any. Wireless spectrum licences are recorded at acquisition cost, including borrowing costs when the time to build or develop the related network is in excess of one year. Borrowing costs are calculated at a rate that is based on our weighted average interest rate on our outstanding long-term debt. Currently there are no legal, regulatory, competitive or other factors that limit the useful lives of our brands or spectrum licences.
Amortization	We depreciate property, plant and equipment and amortize finite-life intangible assets on a straight-line basis over their estimated useful lives. We review our estimates of useful lives on an annual basis and adjust depreciation and amortization on a prospective basis, as required. Land and assets under construction or development are not depreciated. ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years
Depreciation	We depreciate property, plant and equipment and amortize finite-life intangible assets on a straight-line basis over their estimated useful lives. We review our estimates of useful lives on an annual basis and adjust depreciation and amortization on a prospective basis, as required. Land and assets under construction or development are not depreciated. ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years
Investment in associates and joint arrangements	Our financial statements incorporate our share of the results of our associates and joint ventures using the equity method of accounting, except when the investment is classified as held for sale. Equity income from investments is recorded in Other (expense) income in the income statements. Investments in associates and joint ventures are recognized initially at cost and adjusted thereafter to include the company’s share of income or loss and comprehensive income on an after-tax basis. Investments are reviewed for impairment at each reporting period and we compare their recoverable amount to their carrying amount when there is an indication of impairment. We recognize our share of the assets, liabilities, revenues and expenses of joint operations in accordance with the related contractual agreements.
Business combinations and goodwill	Business combinations are accounted for using the acquisition method. The consideration transferred in a business combination is measured at fair value at the date of acquisition. Acquisition-related transaction costs are expensed as incurred and recorded in Severance, acquisition and other costs in the income statements. Identifiable assets and liabilities, including intangible assets, of acquired businesses are recorded at their fair values at the date of acquisition. When we acquire control of a business, any previously-held equity interest is remeasured to fair value and any gain or loss on remeasurement is recognized in Other (expense) income in the income statements. The excess of the purchase consideration and any previously-held equity interest over the fair value of identifiable net assets acquired is recorded as Goodwill in the statements of financial position. If the fair value of identifiable net assets acquired exceeds the purchase consideration and any previously-held equity interest, the difference is recognized in Other (expense) income in the income statements immediately as a bargain purchase gain. Changes in our ownership interest in subsidiaries that do not result in a loss of control are accounted for as equity transactions. Any difference between the change in the carrying amount of non-controlling interest (NCI) and the consideration paid or received is attributed to owner’s equity.
Impairment of non-financial assets	Goodwill and indefinite-life intangible assets are tested for impairment annually or when there is an indication that the asset may be impaired. Property, plant and equipment and finite-life intangible assets are tested for impairment if events or changes in circumstances, assessed at each reporting period, indicate that their carrying amount may not be recoverable. For the purpose of impairment testing, assets other than goodwill are grouped at the lowest level for which there are separately identifiable cash inflows. Impairment losses are recognized and measured as the excess of the carrying value of the assets over their recoverable amount. An asset’s recoverable amount is the higher of its fair value less costs of disposal and its value in use. Previously recognized impairment losses, other than those attributable to goodwill, are reviewed for possible reversal at each reporting date and, if the asset’s recoverable amount has increased, all or a portion of the impairment is reversed. GOODWILL IMPAIRMENT TESTING We perform an annual test for goodwill impairment in the fourth quarter for each of our cash generating units (CGUs) or groups of CGUs to which goodwill is allocated, and whenever there is an indication that goodwill might be impaired. A CGU is the smallest identifiable group of assets that generates cash inflows that are independent of the cash inflows from other assets or groups of assets. We identify any potential impairment by comparing the carrying value of a CGU or group of CGUs to its recoverable amount. The recoverable amount of a CGU or group of CGUs is the higher of its fair value less costs of disposal and its value in use. Both fair value less costs of disposal and value in use are based on estimates of discounted future cash flows or other valuation methods. Cash flows are projected based on past experience, actual operating results and business plans. When the recoverable amount of a CGU or group of CGUs is less than its carrying value, the recoverable amount is determined for its identifiable assets and liabilities. The excess of the recoverable amount of the CGU or group of CGUs over the total of the amounts assigned to its assets and liabilities is the recoverable amount of goodwill. An impairment charge is recognized in Other (expense) income in the income statements for any excess of the carrying value of goodwill over its recoverable amount. For purposes of impairment testing of goodwill, our CGUs or groups of CGUs correspond to our reporting segments as disclosed in Note 4, Segmented information .
Description of accounting policy for trade and other receivables	Trade and other receivables, which include trade receivables and other short-term receivables, are measured at amortized cost using the effective interest method, net of any allowance for doubtful accounts. An allowance for doubtful accounts is established based on individually significant exposures or on historical trends. Factors considered when establishing an allowance include current economic conditions, historical information and the reason for the delay in payment. Amounts considered uncollectible are written off and recognized in Operating costs in the income statements.
Description of accounting policy for available-for-sale financial assets	Our portfolio investments in equity securities are classified as AFS and are presented in our statements of financial position as Other non-current assets . They have been designated as such based on management’s intentions or because they are not classified in any other categories. These securities are recorded at fair value on the date of acquisition, including related transaction costs, and are adjusted to fair value at each reporting date. The corresponding unrealized gains and losses are recorded in Other comprehensive (loss) income in the consolidated statements of comprehensive income (statements of comprehensive income) and are reclassified to Other (expense) income in the income statements when realized or when an impairment is determined.
Financial instruments - liabilities	OTHER FINANCIAL LIABILITIES Other financial liabilities, which include trade payables and accruals, compensation payable, obligations imposed by the Canadian Radio-television and Telecommunications Commission (CRTC), interest payable and long-term debt, are recorded at amortized cost using the effective interest method. COSTS OF ISSUING DEBT AND EQUITY The cost of issuing debt is included as part of long-term debt and is accounted for at amortized cost using the effective interest method. The cost of issuing equity is reflected in the consolidated statements of changes in equity as a charge to the deficit.
Derivative financial instruments	We use derivative financial instruments to manage interest rate risk, foreign currency risk and cash flow exposures related to share-based payment plans, capital expenditures, long-term debt instruments and operating revenues and expenses. We do not use derivative financial instruments for speculative or trading purposes. HEDGE ACCOUNTING To qualify for hedge accounting, we document the relationship between the derivative and the related identified risk exposure, and our risk management objective and strategy. This includes associating each derivative to a specific asset or liability, a specific firm commitment, anticipated purchases or sales. We assess the effectiveness of a derivative in managing an identified risk exposure when hedge accounting is initially applied, and on an ongoing basis thereafter. If a hedge becomes ineffective, we stop using hedge accounting. FAIR VALUE HEDGES We enter into interest rate swaps to manage the effect of changes in interest rates relating to fixed-rate long-term debt. These swaps involve exchanging interest payments without exchanging the notional amount on which the payments are based. We record the exchange of payments as an adjustment to interest expense on the hedged debt. We include the related net receivable or payable from counterparties in Other current assets or Trade payables and other liabilities in the statements of financial position for swaps due within one year and in Other non-current assets or Other non-current liabilities for swaps that have a maturity of more than one year. Changes in the fair value of these derivatives and the related long-term debt are recognized in Other (expense) income in the income statements and offset, unless a portion of the hedging relationship is ineffective. CASH FLOW HEDGES We enter into cash flow hedges to mitigate foreign currency risk on certain debt instruments and anticipated purchases and sales, as well as interest rate risk related to future debt issuances. We use foreign currency forward contracts to manage the exposure to anticipated purchases and sales denominated in foreign currencies. Changes in the fair value of foreign currency forward contracts related to anticipated purchases and sales are recognized in our statements of comprehensive income, except for any ineffective portion, which is recognized immediately in Other (expense) income in the income statements. Realized gains and losses in Accumulated other comprehensive income are reclassified to the income statements or as an adjustment to the cost basis of the hedged item in the same periods as the corresponding hedged transactions are recognized. Cash flow hedges that mature within one year are included in Other current assets or Trade payables and other liabilities in the statements of financial position, whereas hedges that have a maturity of more than one year are included in Other non-current assets or Other non-current liabilities . We use cross currency basis swaps and foreign currency forward contracts to manage our U.S. dollar borrowings under our unsecured committed term credit facility and U.S. commercial paper program. Changes in the fair value of these derivatives and the related borrowings are recognized in Other (expense) income in the income statements and offset, unless a portion of the hedging relationship is ineffective. DERIVATIVES USED AS ECONOMIC HEDGES We use derivatives to manage cash flow exposures related to equity-settled share-based payment plans and anticipated purchases, equity price risk related to a cash-settled share-based payment plan, and interest rate risk related to preferred share dividend rate resets. As these derivatives do not qualify for hedge accounting, the changes in their fair value are recorded in the income statements in Operating costs for derivatives used to hedge cash-settled share-based payments and in Other (expense) income for other derivatives.
Post-employment benefit plans	DEFINED BENEFIT (DB) AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS We maintain DB pension plans that provide pension benefits for certain employees. Benefits are based on the employee’s length of service and average rate of pay during the highest paid consecutive five years of service. Most employees are not required to contribute to the plans. Certain plans provide cost of living adjustments to help protect the income of retired employees against inflation. We are responsible for adequately funding our DB pension plans. We make contributions to them based on various actuarial cost methods permitted by pension regulatory bodies. Contributions reflect actuarial assumptions about future investment returns, salary projections, future service and life expectancy. We provide OPEBs to some of our employees, including: • healthcare and life insurance benefits during retirement, which were phased out for new retirees over a ten-year period ending on December 31, 2016. We do not fund most of these OPEB plans. • other benefits, including workers’ compensation and medical benefits to former or inactive employees, their beneficiaries and dependants, from the time their employment ends until their retirement starts, under certain circumstances We accrue our obligations and related costs under post-employment benefit plans, net of the fair value of the benefit plan assets. Pension and OPEB costs are determined using: • the projected unit credit method, prorated on years of service, which takes into account future pay levels • a discount rate based on market interest rates of high-quality corporate fixed income investments with maturities that match the timing of benefits expected to be paid under the plans • management’s best estimate of pay increases, retirement ages of employees, expected healthcare costs and life expectancy We value post-employment benefit plan assets at fair value using current market values. Post-employment benefit plans current service cost is included in Operating costs in the income statements. Interest on our post-employment benefit assets and obligations is recognized in Finance costs in the income statements and represents the accretion of interest on the assets and obligations under our post-employment benefit plans. The interest rate is based on market conditions that existed at the beginning of the year. Actuarial gains and losses for all post-employment benefit plans are recorded in Other comprehensive (loss) income in the statements of comprehensive income in the period in which they occur and are recognized immediately in the deficit. December 31 is the measurement date for our significant post-employment benefit plans. Our actuaries perform a valuation based on management's assumptions at least every three years to determine the actuarial present value of the accrued DB pension plan and OPEB obligations. The most recent actuarial valuation of our significant pension plans was as at December 31, 2016. DEFINED CONTRIBUTION (DC) PENSION PLANS We maintain DC pension plans that provide certain employees with benefits. Under these plans, we are responsible for contributing a predetermined amount to an employee’s retirement savings, based on a percentage of the employee’s salary. We recognize a post-employment benefit plans service cost for DC pension plans when the employee provides service to the company, essentially coinciding with our cash contributions. Generally, new employees can participate only in the DC pension plans.
Provisions	Provisions are recognized when all the following conditions are met: • the company has a present legal or constructive obligation based on past events • it is probable that an outflow of economic resources will be required to settle the obligation • the amount can be reasonably estimated Provisions are measured at the present value of the estimated expenditures expected to settle the obligation, if the effect of the time value of money is material. The present value is determined using current market assessments of the discount rate and risks specific to the obligation. The obligation increases as a result of the passage of time, resulting in interest expense which is recognized in Finance costs in the income statements.
Estimates and key judgements	When preparing the financial statements, management makes estimates and judgments relating to: • reported amounts of revenues and expenses • reported amounts of assets and liabilities • disclosure of contingent assets and liabilities We base our estimates on a number of factors, including historical experience, current events and actions that the company may undertake in the future, and other assumptions that we believe are reasonable under the circumstances. By their nature, these estimates and judgments are subject to measurement uncertainty and actual results could differ. Our more significant estimates and judgments are described below. ESTIMATES USEFUL LIVES OF PROPERTY, PLANT AND EQUIPMENT AND FINITE-LIFE INTANGIBLE ASSETS Property, plant and equipment represent a significant proportion of our total assets. Changes in technology or our intended use of these assets, as well as changes in business prospects or economic and industry factors, may cause the estimated useful lives of these assets to change. POST-EMPLOYMENT BENEFIT PLANS The amounts reported in the financial statements relating to DB pension plans and OPEBs are determined using actuarial calculations that are based on several assumptions. The actuarial valuation uses management’s assumptions for, among other things, the discount rate, life expectancy, the rate of compensation increase, trends in healthcare costs and expected average remaining years of service of employees. The most significant assumptions used to calculate the net post-employment benefit plans cost are the discount rate and life expectancy. The discount rate is based on the yield on long-term, high-quality corporate fixed income investments, with maturities matching the estimated cash flows of the post-employment benefit plans. Life expectancy is based on publicly available Canadian mortality tables and is adjusted for the company’s specific experience. IMPAIRMENT OF NON-FINANCIAL ASSETS We make a number of estimates when calculating recoverable amounts using discounted future cash flows or other valuation methods to test for impairment. These estimates include the assumed growth rates for future cash flows, the number of years used in the cash flow model and the discount rate. DEFERRED TAXES The amount of deferred tax assets and liabilities are estimated with consideration given to the timing, sources and amounts of future taxable income. FAIR VALUE OF FINANCIAL INSTRUMENTS Certain financial instruments, such as investments in equity securities, derivative financial instruments and certain elements of borrowings, are carried in the statements of financial position at fair value, with changes in fair value reflected in the income statements and the statements of comprehensive income. Fair values are estimated by reference to published price quotations or by using other valuation techniques that may include inputs that are not based on observable market data, such as discounted cash flows and earnings multiples. CONTINGENCIES In the ordinary course of business, we become involved in various claims and legal proceedings seeking monetary damages and other relief. Pending claims and legal proceedings represent a potential cost to our business. We estimate the amount of a loss by analyzing potential outcomes and assuming various litigation and settlement strategies, based on information that is available at the time. ONEROUS CONTRACTS A provision for onerous contracts is recognized when the unavoidable costs of meeting our obligations under a contract exceed the expected benefits to be received under the contract. The provision is measured at the present value of the lower of the expected cost of terminating the contract and the expected net cost of completing the contract. JUDGMENTS POST-EMPLOYMENT BENEFIT PLANS The determination of the discount rate used to value our post-employment benefit obligations requires judgment. The rate is set by reference to market yields of high-quality corporate fixed income investments at the beginning of each fiscal year. Significant judgment is required when setting the criteria for fixed income investments to be included in the population from which the yield curve is derived. The most significant criteria considered for the selection of investments include the size of the issue and credit quality, along with the identification of outliers, which are excluded. INCOME TAXES The calculation of income taxes requires judgment in interpreting tax rules and regulations. There are transactions and calculations for which the ultimate tax determination is uncertain. Our tax filings are also subject to audits, the outcome of which could change the amount of current and deferred tax assets and liabilities. Management judgment is used to determine the amounts of deferred tax assets and liabilities and future tax liabilities to be recognized. In particular, judgment is required when assessing the timing of the reversal of temporary differences to which future income tax rates are applied. MULTIPLE-ELEMENT ARRANGEMENTS Determining the amounts of revenue to be recognized for multiple-element arrangements requires judgment to establish the separately identifiable components and the allocation of the total price between those components. CGUs The determination of CGUs or groups of CGUs for the purpose of impairment testing requires judgment. CONTINGENCIES The determination of whether a loss is probable from claims and legal proceedings and whether an outflow of resources is likely requires judgment.
Change in accounting estimate	In 2017 and 2016, as part of our ongoing annual review of property, plant and equipment and finite-life intangible assets, and to better reflect their useful lives, we increased the estimate of useful lives of certain assets. The changes have been applied prospectively effective January 1, 2017 and January 1, 2016, and did not have a significant impact on our financial statements. u) Adoption of amended accounting standards
Adoption of amended accounting standards	As required, effective January 1, 2017, we adopted the following amended accounting standard. STANDARD DESCRIPTION IMPACT Amendments to IAS 7 – Statement of Cash Flows Requires enhanced disclosures about changes in liabilities arising from financing activities, including changes from financing cash flows, changes arising from obtaining or losing control of subsidiaries or other businesses, the effect of changes in foreign exchange rates and changes in fair values. The required enhanced disclosures have been provided in Note 27, Additional cash flow information.
Future changes to accounting standards	The following new or amended standards and interpretation issued by the IASB have an effective date after December 31, 2017 and have not yet been adopted by BCE. STANDARD DESCRIPTION IMPACT EFFECTIVE DATE IFRS 15 – Revenue from Contracts with Customers Establishes principles to record revenues from contracts for the sale of goods or services, unless the contracts are in the scope of IAS 17 – Leases or other IFRSs. Under IFRS 15, revenue is recognized at an amount that reflects the expected consideration receivable in exchange for transferring goods or services to a customer, applying the following five steps: 1. Identify the contract with a customer 2. Identify the performance obligations in the contract 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations in the contract 5. Recognize revenue when (or as) the entity satisfies a performance obligation The new standard also provides guidance relating to principal versus agent relationships, licences of intellectual property, contract costs and the measurement and recognition of gains and losses on the sale of certain non-financial assets such as property and equipment. Additional disclosures will also be required under the new standard. IFRS 15 will principally affect the timing of revenue recognition and how we classify revenues between product and service in our Bell Wireless segment. IFRS 15 will also affect how we account for costs to obtain a contract. • Under multiple-element arrangements, revenue allocated to a satisfied performance obligation will no longer be limited to the amount that is not contingent upon the satisfaction of additional performance obligations. Although the total revenue recognized during the term of a contract will be largely unaffected, revenue recognition may be accelerated and reflected ahead of the associated cash inflows. This will result in the recognition of a contract asset on the balance sheet, corresponding to the amount of revenue recognized and not yet billed to a customer. The contract asset will be realized over the term of the customer contract. • As revenues allocated to a satisfied performance obligation are no longer limited to the non-contingent amount, a greater proportion of the total revenue recognized during the term of certain customer contracts will be attributed to a delivered product, resulting in a corresponding decrease in service revenue. • Sales commissions and any other incremental costs of obtaining a contract with a customer will be recognized on the balance sheet and amortized on a systematic basis that is consistent with the period and pattern of transfer to the customer of the related products or services, except as noted below. Under IFRS 15, certain practical expedients are permitted both on transition and on an ongoing basis. • On transition, completed contracts that begin and end within the same annual reporting period and those completed before January 1, 2017 are not restated. Similarly, contracts modified prior to January 1, 2017 are not restated. • When our right to consideration from a customer corresponds directly with the value to the customer of the products and services transferred to date, we will recognize revenue in the amount to which we have a right to invoice. • Costs of obtaining a contract that would be amortized within one year or less will be immediately expensed. We continue to make progress towards adoption of IFRS 15 according to our detailed implementation plan. Changes and enhancements to our existing information technology (IT) systems, business processes, and systems of internal control are being completed. A dedicated project team that leverages key resources throughout the company is in place to effect the necessary changes. Annual periods beginning on or after January 1, 2018, using a full retrospective approach for all periods presented in the period of adoption. While our testing and data validation process is ongoing, we expect that the impact of the new standard will be most pronounced in our Bell Wireless segment. • Although total revenue recognized over the term of a customer contract is not expected to change significantly, our preliminary estimate of the impact of adopting IFRS 15 is a decrease in 2017 service revenues within the range of $1.2 billion to $1.4 billion, with a corresponding increase in product revenue. • Total operating revenues less operating costs in 2017 is estimated to increase by approximately $0.1 billion. • Total assets on our January 1, 2017 statement of financial position will increase as we record contract assets and costs to obtain a contract. We currently estimate the value of the gross contract assets to be in the range of $1.1 billion to $1.3 billion and an increase in costs to obtain a contract of approximately $0.3 billion to $0.4 billion, both of which would be recognized through an adjustment to opening retained earnings. • Total liabilities will increase mainly to reflect a resulting $0.4 billion deferred tax liability, also recognized through an adjustment to opening retained earnings. • We do not expect that IFRS 15 will impact our cash flows from operating activities. Amendments to IFRS 2 – Share-based Payment Clarifies the classification and measurement of cash-settled share-based payment transactions that include a performance condition, share-based payment transactions with a net settlement feature for withholding tax obligations, and modifications of a share-based payment transaction from cash-settled to equity-settled. The amendments to IFRS 2 will not have a significant impact on our financial statements. Annual periods beginning on or after January 1, 2018. IFRS 9 – Financial Instruments Sets out the requirements for recognizing and measuring financial assets, financial liabilities and some contracts to buy and sell non-financial items. IFRS 9 replaces IAS 39 – Financial Instruments: Recognition and Measurement. The new standard establishes a single classification and measurement approach for financial assets that reflects the business model in which they are managed and their cash flow characteristics. It also provides guidance on an entity’s own credit risk relating to financial liabilities and modifies the hedge accounting model to better link the economics of risk management with its accounting treatment. Additional disclosures will also be required under the new standard. The amendments to IFRS 9 will not have a significant impact on our financial statements. Annual periods beginning on or after January 1, 2018. IFRS 16 – Leases Eliminates the distinction between operating and finance leases for lessees, requiring instead that leases be capitalized by recognizing the present value of the lease payments and showing them either as lease assets (right-of-use assets) or together with property, plant and equipment. If lease payments are made over time, an entity recognizes a financial liability representing its obligation to make future lease payments. A depreciation charge for the lease asset is recorded within operating costs and an interest expense on the lease liability is recorded within finance costs. IFRS 16 does not require a lessee to recognize assets and liabilities for short-term leases and leases of low-value assets, nor does it substantially change lease accounting for lessors. We continue to make progress towards adoption of IFRS 16 according to our detailed implementation plan. Changes and enhancements to our existing IT systems, business processes and systems of internal control are being designed and tested. Annual periods beginning on or after January 1, 2019, using either a full retrospective approach for all periods presented in the period of adoption or a modified retrospective approach. International Financial Reporting Interpretations Committee (IFRIC) 23 – Uncertainty over Income Tax Treatments IFRIC 23 clarifies the application of recognition and measurement requirements in IAS 12 - Income Taxes when there is uncertainty over income tax treatments. It specifically addresses whether an entity considers uncertain tax treatments separately or as a group, the assumptions an entity makes about the examination of tax treatments by taxation authorities, how an entity determines taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates and how an entity considers changes in facts and circumstances. We are currently evaluating the impact of IFRIC 23 on our financial statements. Annual periods beginning on or after January 1, 2019, using either a full retrospective or a modified retrospective approach.

Significant accounting polici39

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2017
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Disclosure of detailed information about property, plant and equipment	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years FOR THE YEAR ENDED DECEMBER 31, 2017 NETWORK INFRASTRUCTURE AND EQUIPMENT LAND AND BUILDINGS ASSETS UNDER CONSTRUCTION TOTAL (1) COST January 1, 2017 58,680 5,572 1,374 65,626 Additions 2,492 70 1,587 4,149 Acquisition through business combinations 653 264 76 993 Transfers 775 77 (1,263 ) (411 ) Retirements and disposals (1,105 ) (22 ) — (1,127 ) December 31, 2017 61,495 5,961 1,774 69,230 ACCUMULATED DEPRECIATION January 1, 2017 40,233 3,047 — 43,280 Depreciation 2,816 221 — 3,037 Retirements and disposals (1,054 ) (19 ) — (1,073 ) Other (39 ) (8 ) — (47 ) December 31, 2017 41,956 3,241 — 45,197 NET CARRYING AMOUNT January 1, 2017 18,447 2,525 1,374 22,346 December 31, 2017 19,539 2,720 1,774 24,033 (1) Includes assets under finance leases. FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT LAND AND BUILDINGS ASSETS UNDER CONSTRUCTION TOTAL (1) COST January 1, 2016 57,233 5,174 1,287 63,694 Additions 2,361 120 1,415 3,896 Acquisition through business combinations 32 282 1 315 Transfers 692 35 (1,325 ) (598 ) Retirements and disposals (1,637 ) (39 ) (4 ) (1,680 ) Impairment losses recognized in earnings 8 (1 ) — — (1 ) December 31, 2016 58,680 5,572 1,374 65,626 ACCUMULATED DEPRECIATION January 1, 2016 39,183 2,881 — 42,064 Depreciation 2,672 205 — 2,877 Retirements and disposals (1,591 ) (35 ) — (1,626 ) Other (31 ) (4 ) — (35 ) December 31, 2016 40,233 3,047 — 43,280 NET CARRYING AMOUNT January 1, 2016 18,050 2,293 1,287 21,630 December 31, 2016 18,447 2,525 1,374 22,346 (1) Includes assets under finance leases . Finance leases
Disclosure of detailed information about intangible assets	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2017 NOTE SOFTWARE CUSTOMER RELATION- SHIPS PROGRAM AND FEATURE FILM RIGHTS OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES BROADCAST LICENCES TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2017 7,861 1,159 682 350 10,052 2,333 3,288 2,322 7,943 17,995 Additions 344 31 1,009 7 1,391 — — — — 1,391 Acquired through business combinations 98 830 — 103 1,031 110 246 — 356 1,387 Transfers 407 — — — 407 — — (1 ) (1 ) 406 Retirements and disposals (21 ) (20 ) — (55 ) (96 ) — — — — (96 ) Impairment losses recognized in earnings 8 — — — (12 ) (12 ) — — (70 ) (70 ) (82 ) Amortization included in operating costs — — (950 ) — (950 ) — — — — (950 ) December 31, 2017 8,689 2,000 741 393 11,823 2,443 3,534 2,251 8,228 20,051 ACCUMULATED AMORTIZATION January 1, 2017 5,316 513 — 168 5,997 — — — — 5,997 Amortization 672 102 — 39 813 — — — — 813 Retirements and disposals (21 ) — — (52 ) (73 ) — — — — (73 ) Other 9 — — — 9 — — — — 9 December 31, 2017 5,976 615 — 155 6,746 — — — — 6,746 NET CARRYING AMOUNT January 1, 2017 2,545 646 682 182 4,055 2,333 3,288 2,322 7,943 11,998 December 31, 2017 2,713 1,385 741 238 5,077 2,443 3,534 2,251 8,228 13,305 FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE SOFTWARE CUSTOMER RELATION- SHIPS PROGRAM AND FEATURE FILM RIGHTS OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES BROADCAST LICENCES TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2016 6,906 866 577 325 8,674 2,333 3,267 2,334 7,934 16,608 Additions 412 — 973 17 1,402 — 21 — 21 1,423 Acquired through business combinations — 293 — 8 301 — — — — 301 Transfers 615 — — — 615 — — — — 615 Retirements and disposals (72 ) — — — (72 ) — — — — (72 ) Business dispositions — — — — — — — (4 ) (4 ) (4 ) Impairment losses recognized in earnings 8 — — — — — — — (8 ) (8 ) (8 ) Amortization included in operating costs — — (868 ) — (868 ) — — — — (868 ) December 31, 2016 7,861 1,159 682 350 10,052 2,333 3,288 2,322 7,943 17,995 ACCUMULATED AMORTIZATION January 1, 2016 4,824 466 — 142 5,432 — — — — 5,432 Amortization 558 47 — 26 631 — — — — 631 Retirements and disposals (69 ) — — — (69 ) — — — — (69 ) Other 3 — — — 3 — — — — 3 December 31, 2016 5,316 513 — 168 5,997 — — — — 5,997 NET CARRYING AMOUNT January 1, 2016 2,082 400 577 183 3,242 2,333 3,267 2,334 7,934 11,176 December 31, 2016 2,545 646 682 182 4,055 2,333 3,288 2,322 7,943 11,998
Disclosure of adoption of amended accounting standards	As required, effective January 1, 2017, we adopted the following amended accounting standard. STANDARD DESCRIPTION IMPACT Amendments to IAS 7 – Statement of Cash Flows Requires enhanced disclosures about changes in liabilities arising from financing activities, including changes from financing cash flows, changes arising from obtaining or losing control of subsidiaries or other businesses, the effect of changes in foreign exchange rates and changes in fair values. The required enhanced disclosures have been provided in Note 27, Additional cash flow information.
Disclosure of future changes to accounting standards	The following new or amended standards and interpretation issued by the IASB have an effective date after December 31, 2017 and have not yet been adopted by BCE. STANDARD DESCRIPTION IMPACT EFFECTIVE DATE IFRS 15 – Revenue from Contracts with Customers Establishes principles to record revenues from contracts for the sale of goods or services, unless the contracts are in the scope of IAS 17 – Leases or other IFRSs. Under IFRS 15, revenue is recognized at an amount that reflects the expected consideration receivable in exchange for transferring goods or services to a customer, applying the following five steps: 1. Identify the contract with a customer 2. Identify the performance obligations in the contract 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations in the contract 5. Recognize revenue when (or as) the entity satisfies a performance obligation The new standard also provides guidance relating to principal versus agent relationships, licences of intellectual property, contract costs and the measurement and recognition of gains and losses on the sale of certain non-financial assets such as property and equipment. Additional disclosures will also be required under the new standard. IFRS 15 will principally affect the timing of revenue recognition and how we classify revenues between product and service in our Bell Wireless segment. IFRS 15 will also affect how we account for costs to obtain a contract. • Under multiple-element arrangements, revenue allocated to a satisfied performance obligation will no longer be limited to the amount that is not contingent upon the satisfaction of additional performance obligations. Although the total revenue recognized during the term of a contract will be largely unaffected, revenue recognition may be accelerated and reflected ahead of the associated cash inflows. This will result in the recognition of a contract asset on the balance sheet, corresponding to the amount of revenue recognized and not yet billed to a customer. The contract asset will be realized over the term of the customer contract. • As revenues allocated to a satisfied performance obligation are no longer limited to the non-contingent amount, a greater proportion of the total revenue recognized during the term of certain customer contracts will be attributed to a delivered product, resulting in a corresponding decrease in service revenue. • Sales commissions and any other incremental costs of obtaining a contract with a customer will be recognized on the balance sheet and amortized on a systematic basis that is consistent with the period and pattern of transfer to the customer of the related products or services, except as noted below. Under IFRS 15, certain practical expedients are permitted both on transition and on an ongoing basis. • On transition, completed contracts that begin and end within the same annual reporting period and those completed before January 1, 2017 are not restated. Similarly, contracts modified prior to January 1, 2017 are not restated. • When our right to consideration from a customer corresponds directly with the value to the customer of the products and services transferred to date, we will recognize revenue in the amount to which we have a right to invoice. • Costs of obtaining a contract that would be amortized within one year or less will be immediately expensed. We continue to make progress towards adoption of IFRS 15 according to our detailed implementation plan. Changes and enhancements to our existing information technology (IT) systems, business processes, and systems of internal control are being completed. A dedicated project team that leverages key resources throughout the company is in place to effect the necessary changes. Annual periods beginning on or after January 1, 2018, using a full retrospective approach for all periods presented in the period of adoption. While our testing and data validation process is ongoing, we expect that the impact of the new standard will be most pronounced in our Bell Wireless segment. • Although total revenue recognized over the term of a customer contract is not expected to change significantly, our preliminary estimate of the impact of adopting IFRS 15 is a decrease in 2017 service revenues within the range of $1.2 billion to $1.4 billion, with a corresponding increase in product revenue. • Total operating revenues less operating costs in 2017 is estimated to increase by approximately $0.1 billion. • Total assets on our January 1, 2017 statement of financial position will increase as we record contract assets and costs to obtain a contract. We currently estimate the value of the gross contract assets to be in the range of $1.1 billion to $1.3 billion and an increase in costs to obtain a contract of approximately $0.3 billion to $0.4 billion, both of which would be recognized through an adjustment to opening retained earnings. • Total liabilities will increase mainly to reflect a resulting $0.4 billion deferred tax liability, also recognized through an adjustment to opening retained earnings. • We do not expect that IFRS 15 will impact our cash flows from operating activities. Amendments to IFRS 2 – Share-based Payment Clarifies the classification and measurement of cash-settled share-based payment transactions that include a performance condition, share-based payment transactions with a net settlement feature for withholding tax obligations, and modifications of a share-based payment transaction from cash-settled to equity-settled. The amendments to IFRS 2 will not have a significant impact on our financial statements. Annual periods beginning on or after January 1, 2018. IFRS 9 – Financial Instruments Sets out the requirements for recognizing and measuring financial assets, financial liabilities and some contracts to buy and sell non-financial items. IFRS 9 replaces IAS 39 – Financial Instruments: Recognition and Measurement. The new standard establishes a single classification and measurement approach for financial assets that reflects the business model in which they are managed and their cash flow characteristics. It also provides guidance on an entity’s own credit risk relating to financial liabilities and modifies the hedge accounting model to better link the economics of risk management with its accounting treatment. Additional disclosures will also be required under the new standard. The amendments to IFRS 9 will not have a significant impact on our financial statements. Annual periods beginning on or after January 1, 2018. IFRS 16 – Leases Eliminates the distinction between operating and finance leases for lessees, requiring instead that leases be capitalized by recognizing the present value of the lease payments and showing them either as lease assets (right-of-use assets) or together with property, plant and equipment. If lease payments are made over time, an entity recognizes a financial liability representing its obligation to make future lease payments. A depreciation charge for the lease asset is recorded within operating costs and an interest expense on the lease liability is recorded within finance costs. IFRS 16 does not require a lessee to recognize assets and liabilities for short-term leases and leases of low-value assets, nor does it substantially change lease accounting for lessors. We continue to make progress towards adoption of IFRS 16 according to our detailed implementation plan. Changes and enhancements to our existing IT systems, business processes and systems of internal control are being designed and tested. Annual periods beginning on or after January 1, 2019, using either a full retrospective approach for all periods presented in the period of adoption or a modified retrospective approach. International Financial Reporting Interpretations Committee (IFRIC) 23 – Uncertainty over Income Tax Treatments IFRIC 23 clarifies the application of recognition and measurement requirements in IAS 12 - Income Taxes when there is uncertainty over income tax treatments. It specifically addresses whether an entity considers uncertain tax treatments separately or as a group, the assumptions an entity makes about the examination of tax treatments by taxation authorities, how an entity determines taxable profit (tax loss), tax bases, unused tax losses, unused tax credits and tax rates and how an entity considers changes in facts and circumstances. We are currently evaluating the impact of IFRIC 23 on our financial statements. Annual periods beginning on or after January 1, 2019, using either a full retrospective or a modified retrospective approach.

Business acquisitions and dis40

Business acquisitions and dispositions (Tables)	12 Months Ended
	Dec. 31, 2017
Business Combinations1 [Abstract]
Disclosure of detailed information about business combinations	The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. TOTAL Cash consideration 161 Total cost to be allocated 161 Trade and other receivables 11 Other non-cash working capital (4 ) Property, plant and equipment 13 Finite-life intangible assets 6 Indefinite-life intangible assets 76 Deferred tax liabilities (20 ) Other non-current liabilities (1 ) 81 Cash and cash equivalents 1 Fair value of net assets acquired 82 Goodwill (1) 79 ( 1) Goodwill arises principally from the assembled workforce, expected synergies and future growth. Goodwill is not deductible for tax purposes. The goodwill arising from the transaction was allocated to our Bell Media group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. TOTAL Cash consideration 218 Finite-life intangible assets 8 Non-current assets 1 Current liabilities (3 ) Non-current liabilities (8 ) Fair value of net assets acquired (2 ) Goodwill (1) 220 (1) Goodwill arises principally from the ability to leverage media content and expected future growth. The amount of goodwill deductible for tax purposes is $163 million at a 7% annual rate declining balance. The goodwill arising from the transaction was allocated to our Bell Media group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. TOTAL Cash consideration 170 Fair value of previously held interest in Q9 and favourable purchase option 131 Note receivable from Q9 517 Total cost to be allocated 818 Trade and other receivables 19 Other non-cash working capital (39 ) Property, plant and equipment 311 Finite-life intangible assets 267 Long-term debt (7 ) Deferred tax liabilities (69 ) Other non-current liabilities (16 ) 466 Cash and cash equivalents 12 Fair value of net assets acquired 478 Goodwill (1) 340 (1) Goodwill arises principally from the assembled workforce, expected synergies and future growth. Goodwill is not deductible for tax purposes. The goodwill arising from the transaction was allocated to our Bell Wireline group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. Total Cash consideration 1,339 Issuance of 27.6 million BCE common shares (1) 1,594 Total cost to be allocated 2,933 Trade and other receivables 91 Other non-cash working capital (164 ) Assets held for sale (2) 302 Property, plant and equipment 978 Finite-life intangible assets (3) 979 Indefinite-life intangible assets (4) 280 Deferred tax assets 32 Other non-current assets 129 Debt due within one year (251 ) Long-term debt (721 ) Other non-current liabilities (49 ) 1,606 Cash and cash equivalents (16 ) Fair value of net assets acquired 1,590 Goodwill (5) 1,343 (1) Recorded at fair value based on the market price of BCE common shares on the acquisition date. (2) Consists of finite-life and indefinite-life intangible assets recorded at fair value less costs to sell. (3) Consists mainly of customer relationships. (4) Indefinite-life intangible assets of $228 million and $52 million were allocated to our Bell Wireless and Bell Wireline groups of cash generating units (CGUs), respectively. (5) Goodwill arises principally from the assembled workforce, expected synergies and future growth. Goodwill is not deductible for tax purposes. Goodwill arising from the transaction of $677 million and $666 million was allocated to our Bell Wireless and Bell Wireline groups of CGUs, respectively.

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Dec. 31, 2017
Operating Segments [Abstract]
Segmented information	Segmented information FOR THE YEAR ENDED DECEMBER 31, 2017 NOTE BELL WIRELESS BELL WIRELINE BELL MEDIA INTER- SEGMENT ELIMINA- TIONS BCE Operating revenues External customers 7,838 12,205 2,676 — 22,719 Inter-segment 45 210 428 (683 ) — Total operating revenues 7,883 12,415 3,104 (683 ) 22,719 Operating costs 5 (4,607 ) (7,229 ) (2,388 ) 683 (13,541 ) Segment profit (1) 3,276 5,186 716 — 9,178 Severance, acquisition and other costs 6 (18 ) (150 ) (22 ) — (190 ) Depreciation and amortization 13, 14 (603 ) (3,102 ) (145 ) — (3,850 ) Finance costs Interest expense 7 (955 ) Interest on post-employment benefit obligations 22 (72 ) Other expense 8 (102 ) Income taxes 9 (1,039 ) Net earnings 2,970 Goodwill 17 3,032 4,497 2,899 — 10,428 Indefinite-life intangible assets 14 3,891 1,692 2,645 — 8,228 Capital expenditures 731 3,174 129 — 4,034 (1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs. FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE BELL WIRELESS BELL WIRELINE BELL MEDIA INTER- SEGMENT ELIMINA- TIONS BCE Operating revenues External customers 7,117 11,917 2,685 — 21,719 Inter-segment 42 187 396 (625 ) — Total operating revenues 7,159 12,104 3,081 (625 ) 21,719 Operating costs 5 (4,156 ) (7,062 ) (2,338 ) 625 (12,931 ) Segment profit (1) 3,003 5,042 743 — 8,788 Severance, acquisition and other costs 6 (6 ) (130 ) 1 — (135 ) Depreciation and amortization 13, 14 (555 ) (2,816 ) (137 ) — (3,508 ) Finance costs Interest expense 7 (888 ) Interest on post-employment benefit obligations 22 (81 ) Other income 8 21 Income taxes 9 (1,110 ) Net earnings 3,087 Goodwill 17 2,304 3,831 2,823 — 8,958 Indefinite-life intangible assets 14 3,663 1,640 2,640 — 7,943 Capital expenditures 733 2,936 102 — 3,771 (1) The chief operating decision maker uses primarily one measure of profit to make decisions and assess performance, being operating revenues less operating costs.
Revenues by services and products	Revenues by services and products FOR THE YEAR ENDED DECEMBER 31 2017 2016 Services Wireless 7,308 6,602 Data 7,146 6,791 Local and access 3,161 3,089 Long distance 639 741 Media 2,676 2,685 Other services 213 182 Total services 21,143 20,090 Products Wireless 530 515 Data 519 559 Equipment and other 527 555 Total products 1,576 1,629 Total operating revenues 22,719 21,719

Operating costs (Tables)

Operating costs (Tables)	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Disclosure of operating costs	FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Labour costs Wages, salaries and related taxes and benefits (4,158 ) (4,016 ) Post-employment benefit plans service cost (net of capitalized amounts) 22 (242 ) (224 ) Other labour costs (1) (1,056 ) (1,036 ) Less: Capitalized labour 1,043 967 Total labour costs (4,413 ) (4,309 ) Cost of revenues (2) (7,056 ) (6,705 ) Other operating costs (3) (2,072 ) (1,917 ) Total operating costs (13,541 ) (12,931 ) (1) Other labour costs include contractor and outsourcing costs. (2) Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. (3) Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, IT costs, professional service fees and rent.

Severance, acquisition and ot43

Severance, acquisition and other costs (Tables)	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Disclosure of severance, acquisition and other costs	FOR THE YEAR ENDED DECEMBER 31 2017 2016 Severance (79 ) (87 ) Acquisition and other (111 ) (48 ) Total severance, acquisition and other costs (190 ) (135 )

Interest expense (Tables)

Interest expense (Tables)	12 Months Ended
	Dec. 31, 2017
Borrowing costs [abstract]
Disclosure of interest expense	FOR THE YEAR ENDED DECEMBER 31 2017 2016 Interest expense on long-term debt (898 ) (852 ) Interest expense on other debt (101 ) (86 ) Capitalized interest 44 50 Total interest expense (955 ) (888 )

Other (expense) income (Tables)

Other (expense) income (Tables)	12 Months Ended
	Dec. 31, 2017
Analysis of income and expense [abstract]
Schedule of other income	FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Net mark-to-market gains on derivatives used as economic hedges 88 67 Impairment of assets 13, 14 (82 ) (9 ) Losses on retirements and disposals of property, plant and equipment and intangible assets (47 ) (28 ) Equity losses from investments in associates and joint ventures 15 Loss on investment (22 ) (57 ) Operations (9 ) (32 ) Early debt redemption costs 20 (20 ) (11 ) (Losses) gains on investments (5 ) 58 Other (5 ) 33 Total other (expense) income (102 ) 21

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2017
Income Taxes [Abstract]
Significant components of income taxes deducted from net earnings	The following table shows the significant components of income taxes deducted from net earnings. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Current taxes Current taxes (758 ) (850 ) Uncertain tax positions (9 ) (14 ) Change in estimate relating to prior periods 40 14 Other — (1 ) Deferred taxes Deferred taxes relating to the origination and reversal of temporary differences (41 ) (299 ) Change in estimate relating to prior periods 11 32 Recognition and utilization of loss carryforwards (304 ) (1 ) Effect of change in provincial corporate tax rate (3 ) 4 Resolution of uncertain tax positions 25 5 Total income taxes (1,039 ) (1,110 )
Reconciliation of reported income taxes in the income statement with income taxes calculated at statutory income tax rate	The following table reconciles the amount of reported income taxes in the income statements with income taxes calculated at a statutory income tax rate of 27.1% for 2017 and 2016. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Net earnings 2,970 3,087 Add back income taxes 1,039 1,110 Earnings before income taxes 4,009 4,197 Applicable statutory tax rate 27.1 % 27.1 % Income taxes computed at applicable statutory rates (1,086 ) (1,137 ) Non-taxable portion of (losses) gains on investments (1 ) 11 Uncertain tax positions 16 (9 ) Effect of change in provincial corporate tax rate (3 ) 4 Change in estimate relating to prior periods 51 46 Non-taxable portion of equity losses (10 ) (23 ) Other (6 ) (2 ) Total income taxes (1,039 ) (1,110 ) Average effective tax rate 25.9 % 26.4 %
Disclosure of current and deferred tax relating to items credited (charged) directly to equity	The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements. FOR THE YEAR ENDED DECEMBER 31 2017 2016 OTHER COMPREHENSIVE LOSS DEFICIT OTHER COMPREHENSIVE LOSS DEFICIT Current taxes 10 9 127 11 Deferred taxes 103 2 (32 ) 6 Total income tax recovery 113 11 95 17
Deferred taxes resulting fro temporary differences between the carrying amounts of assets and liabilities	The following table shows deferred taxes resulting from temporary differences between the carrying amounts of assets and liabilities recognized in the statements of financial position and their corresponding tax basis, as well as tax loss carryforwards. NET DEFERRED TAX LIABILITY NOTE NON- CAPITAL LOSS CARRY- FORWARDS POST EMPLOYMENT BENEFIT PLANS INDEFINITE- LIFE INTANGIBLE ASSETS PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS INVESTMENT TAX CREDITS CRTC TANGIBLE BENEFITS OTHER TOTAL January 1, 2016 12 520 (1,619 ) (968 ) (6 ) 61 265 (1,735 ) Income statement (1 ) (28 ) (61 ) (152 ) (3 ) (17 ) 3 (259 ) Business acquisitions 10 — — (79 ) — — (6 ) (75 ) Other comprehensive income — (38 ) — — — — 6 (32 ) Deficit — — — — — — 6 6 Other — — — — — — (8 ) (8 ) December 31, 2016 21 454 (1,680 ) (1,199 ) (9 ) 44 266 (2,103 ) Income statement (304 ) (31 ) (8 ) 12 7 (14 ) 26 (312 ) Business acquisitions 3 300 (11 ) (73 ) (223 ) (5 ) — 24 12 Other comprehensive income — 82 — — — — 21 103 Deficit — — — — — — 2 2 Other — — — (3 ) — — (2 ) (5 ) December 31, 2017 17 494 (1,761 ) (1,413 ) (7 ) 30 337 (2,303 )

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2017
Earnings per share [abstract]
Schedule of components used in calculation of basic and diluted earnings per share	The following table shows the components used in the calculation of basic and diluted earnings per common share for earnings attributable to common shareholders. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Net earnings attributable to common shareholders - basic 2,786 2,894 Dividends declared per common share (in dollars) 2.87 2.73 Weighted average number of common shares outstanding (in millions) Weighted average number of common shares outstanding - basic 894.3 869.1 Assumed exercise of stock options (1) 0.6 1.2 Weighted average number of common shares outstanding - diluted (in millions) 894.9 870.3 (1) The calculation of the assumed exercise of stock options includes the effect of the average unrecognized future compensation cost of dilutive options. It excludes options for which the exercise price is higher than the average market value of a BCE common share. The number of excluded options was 3,031,125 in 2017 and 2,936,091 in 2016.

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Schedule of trade and other receivables	FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Trade receivables (1) 3,138 2,967 Allowance for doubtful accounts 24 (55 ) (60 ) Allowance for revenue adjustments (80 ) (85 ) Current tax receivable 31 35 Other accounts receivable 101 122 Total trade and other receivables 3,135 2,979 (1) The details of securitized trade receivables are set out in Note 19, Debt due within one year .

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2017
Inventories [Abstract]
Schedule of Inventory	FOR THE YEAR ENDED DECEMBER 31 2017 2016 Finished goods 322 333 Work in progress 76 85 Provision (18 ) (15 ) Total inventory 380 403

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2017
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years FOR THE YEAR ENDED DECEMBER 31, 2017 NETWORK INFRASTRUCTURE AND EQUIPMENT LAND AND BUILDINGS ASSETS UNDER CONSTRUCTION TOTAL (1) COST January 1, 2017 58,680 5,572 1,374 65,626 Additions 2,492 70 1,587 4,149 Acquisition through business combinations 653 264 76 993 Transfers 775 77 (1,263 ) (411 ) Retirements and disposals (1,105 ) (22 ) — (1,127 ) December 31, 2017 61,495 5,961 1,774 69,230 ACCUMULATED DEPRECIATION January 1, 2017 40,233 3,047 — 43,280 Depreciation 2,816 221 — 3,037 Retirements and disposals (1,054 ) (19 ) — (1,073 ) Other (39 ) (8 ) — (47 ) December 31, 2017 41,956 3,241 — 45,197 NET CARRYING AMOUNT January 1, 2017 18,447 2,525 1,374 22,346 December 31, 2017 19,539 2,720 1,774 24,033 (1) Includes assets under finance leases. FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT LAND AND BUILDINGS ASSETS UNDER CONSTRUCTION TOTAL (1) COST January 1, 2016 57,233 5,174 1,287 63,694 Additions 2,361 120 1,415 3,896 Acquisition through business combinations 32 282 1 315 Transfers 692 35 (1,325 ) (598 ) Retirements and disposals (1,637 ) (39 ) (4 ) (1,680 ) Impairment losses recognized in earnings 8 (1 ) — — (1 ) December 31, 2016 58,680 5,572 1,374 65,626 ACCUMULATED DEPRECIATION January 1, 2016 39,183 2,881 — 42,064 Depreciation 2,672 205 — 2,877 Retirements and disposals (1,591 ) (35 ) — (1,626 ) Other (31 ) (4 ) — (35 ) December 31, 2016 40,233 3,047 — 43,280 NET CARRYING AMOUNT January 1, 2016 18,050 2,293 1,287 21,630 December 31, 2016 18,447 2,525 1,374 22,346 (1) Includes assets under finance leases . Finance leases
Disclosure of recognised finance lease as assets by lessee	The following table shows additions to and the net carrying amount of assets under finance leases. FOR THE YEAR ENDED DECEMBER 31 ADDITIONS NET CARRYING AMOUNT 2017 2016 2017 2016 Network infrastructure and equipment 334 375 1,435 1,580 Land and buildings 2 72 467 506 Total 336 447 1,902 2,086
Disclosure of reconciliation of minimum future lease payments	The following table provides a reconciliation of our minimum future lease payments to the present value of our finance lease obligations. AT DECEMBER 31, 2017 NOTE 2018 2019 2020 2021 2022 THERE- AFTER TOTAL Minimum future lease payments 24 572 501 326 278 248 883 2,808 Less: Future finance costs (127 ) (111 ) (96 ) (80 ) (65 ) (157 ) (636 ) Present value of future lease obligations 445 390 230 198 183 726 2,172

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Disclosure of reconciliation of changes in intangible assets	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 40 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 3 to 26 years Program and feature film rights Up to 5 years FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2017 NOTE SOFTWARE CUSTOMER RELATION- SHIPS PROGRAM AND FEATURE FILM RIGHTS OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES BROADCAST LICENCES TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2017 7,861 1,159 682 350 10,052 2,333 3,288 2,322 7,943 17,995 Additions 344 31 1,009 7 1,391 — — — — 1,391 Acquired through business combinations 98 830 — 103 1,031 110 246 — 356 1,387 Transfers 407 — — — 407 — — (1 ) (1 ) 406 Retirements and disposals (21 ) (20 ) — (55 ) (96 ) — — — — (96 ) Impairment losses recognized in earnings 8 — — — (12 ) (12 ) — — (70 ) (70 ) (82 ) Amortization included in operating costs — — (950 ) — (950 ) — — — — (950 ) December 31, 2017 8,689 2,000 741 393 11,823 2,443 3,534 2,251 8,228 20,051 ACCUMULATED AMORTIZATION January 1, 2017 5,316 513 — 168 5,997 — — — — 5,997 Amortization 672 102 — 39 813 — — — — 813 Retirements and disposals (21 ) — — (52 ) (73 ) — — — — (73 ) Other 9 — — — 9 — — — — 9 December 31, 2017 5,976 615 — 155 6,746 — — — — 6,746 NET CARRYING AMOUNT January 1, 2017 2,545 646 682 182 4,055 2,333 3,288 2,322 7,943 11,998 December 31, 2017 2,713 1,385 741 238 5,077 2,443 3,534 2,251 8,228 13,305 FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2016 NOTE SOFTWARE CUSTOMER RELATION- SHIPS PROGRAM AND FEATURE FILM RIGHTS OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES BROADCAST LICENCES TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2016 6,906 866 577 325 8,674 2,333 3,267 2,334 7,934 16,608 Additions 412 — 973 17 1,402 — 21 — 21 1,423 Acquired through business combinations — 293 — 8 301 — — — — 301 Transfers 615 — — — 615 — — — — 615 Retirements and disposals (72 ) — — — (72 ) — — — — (72 ) Business dispositions — — — — — — — (4 ) (4 ) (4 ) Impairment losses recognized in earnings 8 — — — — — — — (8 ) (8 ) (8 ) Amortization included in operating costs — — (868 ) — (868 ) — — — — (868 ) December 31, 2016 7,861 1,159 682 350 10,052 2,333 3,288 2,322 7,943 17,995 ACCUMULATED AMORTIZATION January 1, 2016 4,824 466 — 142 5,432 — — — — 5,432 Amortization 558 47 — 26 631 — — — — 631 Retirements and disposals (69 ) — — — (69 ) — — — — (69 ) Other 3 — — — 3 — — — — 3 December 31, 2016 5,316 513 — 168 5,997 — — — — 5,997 NET CARRYING AMOUNT January 1, 2016 2,082 400 577 183 3,242 2,333 3,267 2,334 7,934 11,176 December 31, 2016 2,545 646 682 182 4,055 2,333 3,288 2,322 7,943 11,998

Investments in associates and52

Investments in associates and joint ventures (Tables)	12 Months Ended
	Dec. 31, 2017
Interests in Other Entities [Abstract]
Disclosure of interests in associates	The following table provides summarized financial information in respect to BCE’s associates and joint ventures. For a list of our associates and joint ventures please see Note 29, Related party transactions . FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Assets 3,796 3,856 Liabilities (2,155 ) (2,119 ) Total net assets 1,641 1,737 BCE’s share of net assets 814 852 Revenues 1,863 2,511 Expenses (1,924 ) (2,720 ) Total net losses (61 ) (209 ) BCE’s share of net losses 8 (31 ) (89 )
Disclosure of interests in joint arrangements	The following table provides summarized financial information in respect to BCE’s associates and joint ventures. For a list of our associates and joint ventures please see Note 29, Related party transactions . FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Assets 3,796 3,856 Liabilities (2,155 ) (2,119 ) Total net assets 1,641 1,737 BCE’s share of net assets 814 852 Revenues 1,863 2,511 Expenses (1,924 ) (2,720 ) Total net losses (61 ) (209 ) BCE’s share of net losses 8 (31 ) (89 )

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other non-current assets	FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Net assets of post-employment benefit plans 22 262 403 Investments (1) 106 88 AFS publicly-traded and privately-held investments 24 103 103 Long-term notes and other receivables 101 63 Derivative assets 24 51 126 Other 277 227 Total other non-current assets 900 1,010 (1) These amounts have been pledged as security related to obligations for certain employee benefits and are not available for general use.

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2017
Intangible Assets [Abstract]
Disclosure of changes in carrying amounts of goodwill	The following table provides details about the changes in the carrying amounts of goodwill for the years ended December 31, 2017 and 2016. BCE’s groups of CGUs correspond to our reporting segments. BELL WIRELESS BELL WIRELINE BELL MEDIA BCE Balance at January 1, 2016 2,303 3,491 2,583 8,377 Acquisitions and other 1 340 240 581 Balance at December 31, 2016 2,304 3,831 2,823 8,958 Acquisitions and other 728 666 76 1,470 Balance at December 31, 2017 3,032 4,497 2,899 10,428
Disclosure of key assumptions used to estimate the recoverable amounts of the groups CGUs	The following table shows the key assumptions used to estimate the recoverable amounts of the groups of CGUs. ASSUMPTIONS USED PERPETUITY DISCOUNT GROUPS OF CGUs GROWTH RATE RATE Bell Wireless 0.8 % 9.1 % Bell Wireline 1.0 % 6.0 % Bell Media 1.0 % 8.5 %

Trade payables and other liab55

Trade payables and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade payables and other liabilities	FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Trade payables and accruals 2,441 2,319 Deferred revenues 884 819 Compensation payable 560 531 Taxes payable 150 137 Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) 24 135 135 Derivative liabilities 24 96 18 CRTC tangible benefits obligation 24 38 51 Provisions 21 55 39 Severance and other costs payable 29 30 CRTC deferral account obligation 24 28 32 Other current liabilities 207 215 Total trade payables and other liabilities 4,623 4,326 (1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other (expense) income in the income statements.

Debt due within one year (Table

Debt due within one year (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of detailed information about borrowings	FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE 2017 2016 Notes payable (1) 24 1.16 % 3,151 2,649 Loans secured by trade receivables 24 2.11 % 921 931 Long-term debt due within one year (2) 4.38 % 1,106 835 Unsecured committed term credit facility (3) — 479 Net unamortized discount — (1 ) Unamortized debt issuance costs — (6 ) Total long-term debt due within one year 20 1,106 1,307 Total debt due within one year 5,178 4,887 (1) Includes commercial paper of $2,484 million in U.S. dollars ($ 3,116 million in Canadian dollars) and $1,945 million in U.S. dollars ( $2,612 million in Canadian dollars) as at December 31, 2017 and 2016, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 24, Financial and capital management for additional details. (2) Included in long-term debt due within one year is the current portion of finance leases of $445 million and $435 million as at December 31, 2017 and December 31, 2016, respectively. (3) In 2017, Bell Canada repaid $357 million in U.S. dollars ( $480 million in Canadian dollars) representing all of the borrowings outstanding under its unsecured committed term credit facility. Accordingly, this credit facility was closed and the cross currency basis swap which was used to hedge the U.S. currency exposure under such credit facility was settled. See Note 24, Financial and capital management for additional details. Securitized trade receivables FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE MATURITY 2017 2016 Debt securities 1997 trust indenture 3.86 % 2018-2047 14,950 13,600 1976 trust indenture 9.54 % 2021-2054 1,100 1,100 2011 trust indenture (1) 4.28 % 2018-2024 425 — 2001 trust indenture (1) 5.63 % 2019 200 — Subordinated debentures 8.21 % 2026-2031 275 275 Finance leases 13 6.64 % 2018-2047 2,172 2,260 Unsecured committed term credit facility (2) 19 — 479 Other 195 188 Total debt 19,317 17,902 Net unamortized premium 50 18 Unamortized debt issuance costs (46 ) (41 ) Less: Amount due within one year 19 (1,106 ) (1,307 ) Total long-term debt 18,215 16,572
Disclosure of securitiezed trade receivables	The following table provides further details on our securitized trade receivables programs. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Average interest rate throughout the year 1.74 % 1.51 % Securitized trade receivables 1,867 1,904
Disclosure of detailed information about credit facility	The table below is a summary of our total bank credit facilities at December 31, 2017. TOTAL AVAILABLE DRAWN LETTERS OF CREDIT COMMERCIAL PAPER OUTSTANDING NET AVAILABLE Committed credit facilities Unsecured revolving credit and expansion facilities (1)(2) 3,500 — — 3,116 384 Other 134 — 106 — 28 Total committed credit facilities 3,634 — 106 3,116 412 Total non-committed credit facilities 1,829 — 1,148 — 681 Total committed and non-committed credit facilities 5,463 — 1,254 3,116 1,093 (1) Bell Canada’s $2.5 billion revolving credit facility expires in November 2022 and its $1 billion expansion credit facility expires in November 2020. (2) As of December 31, 2017, Bell Canada’s outstanding commercial paper included $2,484 million in U.S. dollars ( $3,116 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in debt due within one year.

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of detailed information about borrowings	FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE 2017 2016 Notes payable (1) 24 1.16 % 3,151 2,649 Loans secured by trade receivables 24 2.11 % 921 931 Long-term debt due within one year (2) 4.38 % 1,106 835 Unsecured committed term credit facility (3) — 479 Net unamortized discount — (1 ) Unamortized debt issuance costs — (6 ) Total long-term debt due within one year 20 1,106 1,307 Total debt due within one year 5,178 4,887 (1) Includes commercial paper of $2,484 million in U.S. dollars ($ 3,116 million in Canadian dollars) and $1,945 million in U.S. dollars ( $2,612 million in Canadian dollars) as at December 31, 2017 and 2016, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations through forward currency contracts. See Note 24, Financial and capital management for additional details. (2) Included in long-term debt due within one year is the current portion of finance leases of $445 million and $435 million as at December 31, 2017 and December 31, 2016, respectively. (3) In 2017, Bell Canada repaid $357 million in U.S. dollars ( $480 million in Canadian dollars) representing all of the borrowings outstanding under its unsecured committed term credit facility. Accordingly, this credit facility was closed and the cross currency basis swap which was used to hedge the U.S. currency exposure under such credit facility was settled. See Note 24, Financial and capital management for additional details. Securitized trade receivables FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED AVERAGE INTEREST RATE MATURITY 2017 2016 Debt securities 1997 trust indenture 3.86 % 2018-2047 14,950 13,600 1976 trust indenture 9.54 % 2021-2054 1,100 1,100 2011 trust indenture (1) 4.28 % 2018-2024 425 — 2001 trust indenture (1) 5.63 % 2019 200 — Subordinated debentures 8.21 % 2026-2031 275 275 Finance leases 13 6.64 % 2018-2047 2,172 2,260 Unsecured committed term credit facility (2) 19 — 479 Other 195 188 Total debt 19,317 17,902 Net unamortized premium 50 18 Unamortized debt issuance costs (46 ) (41 ) Less: Amount due within one year 19 (1,106 ) (1,307 ) Total long-term debt 18,215 16,572

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Disclosure of other provisions	FOR THE YEAR ENDED DECEMBER 31 NOTE Asset retirement obligations (AROs) Other (1) Total January 1, 2017 175 137 312 Additions 14 46 60 Usage (2 ) (30 ) (32 ) Reversals (18 ) (12 ) (30 ) Acquired through business combinations 1 17 18 December 31, 2017 170 158 328 Current 18 11 44 55 Non-current 23 159 114 273 December 31, 2017 170 158 328 (1) Other includes environmental, legal, regulatory and vacant space provisions.

Post-employee benefit plans (Ta

Post-employee benefit plans (Tables)	12 Months Ended
	Dec. 31, 2017
Employee Benefits [Abstract]
Components of post-employment benefit plans service cost	COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS SERVICE COST FOR THE YEAR ENDED DECEMBER 31 2017 2016 DB pension (208 ) (203 ) DC pension (102 ) (100 ) OPEBs (6 ) (7 ) Plan amendment gain on OPEBs and DB pension 16 27 Less: Capitalized benefit plans cost 58 59 Total post-employment benefit plans service cost included in operating costs (242 ) (224 ) Other costs recognized in severance, acquisition and other costs (10 ) 5 Total post-employment benefit plans service cost (252 ) (219 )
Components of post-employment benefit plans financing cost	COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS FINANCING COST FOR THE YEAR ENDED DECEMBER 31 2017 2016 DB pension (18 ) (24 ) OPEBs (54 ) (57 ) Total interest on post-employment benefit obligations (72 ) (81 )
Defined benefit plans recognized in comprehensive income	The statements of comprehensive income include the following amounts before income taxes. 2017 2016 Cumulative losses recognized directly in equity, January 1 (2,646 ) (2,384 ) Actuarial losses in other comprehensive income (1) (313 ) (264 ) (Increase) decrease in the effect of the asset limit (2) (25 ) 2 Cumulative losses recognized directly in equity, December 31 (2,984 ) (2,646 ) (1) The cumulative actuarial losses recognized in the statements of comprehensive income are $3,217 million in 2017. (2) The cumulative decrease in the effect of the asset limit recognized in the statements of comprehensive income is $233 million in 2017.
Components of post-employment benefit (obligations) assets	The following table shows the change in post-employment benefit obligations and the fair value of plan assets. DB PENSION PLANS OPEB PLANS TOTAL 2017 2016 2017 2016 2017 2016 Post-employment benefit obligations, January 1 (20,853 ) (20,675 ) (1,684 ) (1,705 ) (22,537 ) (22,380 ) Current service cost (208 ) (203 ) (6 ) (7 ) (214 ) (210 ) Interest on obligations (896 ) (852 ) (65 ) (68 ) (961 ) (920 ) Actuarial (losses) gains (1) (1,193 ) (311 ) (28 ) 12 (1,221 ) (299 ) Net curtailment (losses) gains (4 ) 27 16 5 12 32 Loss on plan transfer (6 ) — — — (6 ) — Benefit payments 1,320 1,169 81 79 1,401 1,248 Employee contributions (10 ) (5 ) — — (10 ) (5 ) Acquisition of MTS (2,677 ) — (5 ) — (2,682 ) — Plan transfer 122 — — — 122 — Other 1 (3 ) 38 — 39 (3 ) Post-employment benefit obligations, December 31 (24,404 ) (20,853 ) (1,653 ) (1,684 ) (26,057 ) (22,537 ) Fair value of plan assets, January 1 20,563 20,244 280 266 20,843 20,510 Expected return on plan assets (2) 878 828 11 11 889 839 Actuarial gains (1) 896 29 12 6 908 35 Benefit payments (1,320 ) (1,169 ) (81 ) (79 ) (1,401 ) (1,248 ) Employer contributions 305 626 77 76 382 702 Employee contributions 10 5 — — 10 5 Acquisition of MTS 2,735 — — — 2,735 — Plan transfer (122 ) — — — (122 ) — Fair value of plan assets, December 31 23,945 20,563 299 280 24,244 20,843 Plan deficit (459 ) (290 ) (1,354 ) (1,404 ) (1,813 ) (1,694 ) Effect of asset limit (33 ) (8 ) — — (33 ) (8 ) Post-employment benefit liability, December 31 (492 ) (298 ) (1,354 ) (1,404 ) (1,846 ) (1,702 ) Post-employment benefit assets included in other non-current assets 262 403 — — 262 403 Post-employment benefit obligations (754 ) (701 ) (1,354 ) (1,404 ) (2,108 ) (2,105 ) (1) Actuarial (losses) gains include experience gains of $911 million in 2017 and $157 million in 2016. (2) The actual return on plan assets was $1,797 million or 8.2% in 2017 and $874 million or 4.7% in 2016.
Funded status of post-employment benefit plans cost	The following table shows the funded status of our post-employment benefit obligations. FUNDED PARTIALLY FUNDED (1) UNFUNDED (2) TOTAL FOR THE YEAR ENDED DECEMBER 31 2017 2016 2017 2016 2017 2016 2017 2016 Present value of post- employment benefit obligations (23,746 ) (20,249 ) (1,976 ) (1,995 ) (335 ) (293 ) (26,057 ) (22,537 ) Fair value of plan assets 23,894 20,520 350 323 — — 24,244 20,843 Plan surplus (deficit) 148 271 (1,626 ) (1,672 ) (335 ) (293 ) (1,813 ) (1,694 ) (1) The partially funded plans consist of supplementary executive retirement plans (SERPs) for eligible employees and OPEBs. The company partially funds the SERPs through letters of credit and a retirement compensation arrangement account with Canada Revenue Agency. Certain paid-up life insurance benefits are funded through life insurance contracts. (2) Our unfunded plans consist of OPEBs, which are pay-as-you-go.
Disclosure of significant assumptions	We used the following key assumptions to measure the post-employment benefit obligations and the net benefit plans cost for the DB pension plans and OPEB plans. These assumptions are long-term, which is consistent with the nature of post-employment benefit plans. DB PENSION PLANS AND OPEB PLANS 2017 2016 At December 31 Post-employment benefit obligations Discount rate 3.6 % 4.0 % Rate of compensation increase 2.25 % 2.25 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.2 23.1 For the year ended December 31 Net post-employment benefit plans cost Discount rate 4.2 % 4.3 % Rate of compensation increase 2.25 % 2.5 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.1 23.0 (1) Cost of living indexation rate is only applicable to DB pension plans.
Disclosure of sensitivity analysis for actuarial assumptions [text block]	The following table shows the effect of a 1% change in the assumed trend rates in healthcare costs. EFFECT ON POST-EMPLOYMENT BENEFITS – INCREASE/(DECREASE) 1% INCREASE 1% DECREASE Total service and interest cost 7 (5 ) Post-employment benefit obligations 133 (115 ) The following table shows a sensitivity analysis of key assumptions used to measure the net post-employment benefit obligations and the net post-employment benefit plans cost for our DB pension plans and OPEB plans. IMPACT ON NET POST-EMPLOYMENT BENEFIT PLANS COST FOR 2017 – INCREASE/(DECREASE) IMPACT ON POST-EMPLOYMENT BENEFIT OBLIGATIONS AT DECEMBER 31, 2017 – INCREASE/(DECREASE) CHANGE IN ASSUMPTION INCREASE IN ASSUMPTION DECREASE IN ASSUMPTION INCREASE IN ASSUMPTION DECREASE IN ASSUMPTION Discount rate 0.5 % (70 ) 62 (1,636 ) 1,746 Life expectancy at age 65 1 year 33 (31 ) 834 (808 )
Post-employment benefit plan assets	The following table shows the target allocations for 2017 and the allocation of our post-employment benefit plan assets at December 31, 2017 and 2016. WEIGHTED AVERAGE TOTAL PLAN ASSETS FAIR VALUE AT DECEMBER 31 ( % ) ASSET CATEGORY 2017 2017 2016 Equity securities 20%–35% 22 % 22 % Debt securities 55%–80% 65 % 68 % Alternative investments 0%–25% 13 % 10 % Total 100 % 100 % The following table shows the fair value of the DB pension plan assets at the end of the year for each category. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Observable markets data Equity securities Canadian 1,045 901 Foreign 4,349 3,682 Debt securities Canadian 13,126 12,469 Foreign 1,890 1,068 Money market 491 387 Non-observable markets inputs Alternative investments Private equities 1,484 1,164 Hedge funds 965 726 Real estate 484 55 Other 111 111 Total 23,945 20,563
Disclosure of contributions to post-employment benefit plans	The following table shows the amounts we contributed to the DB and DC pension plans and the payments made to beneficiaries under OPEB plans. DB PLANS (1) DC PLANS OPEB PLANS FOR THE YEAR ENDED DECEMBER 31 2017 2016 2017 2016 2017 2016 Contributions (305 ) (626 ) (108 ) (99 ) (77 ) (76 ) (1) Includes voluntary contributions of $100 million in 2017 and $400 million in 2016.

Other non-current liabilities (

Other non-current liabilities (Tables)	12 Months Ended
	Dec. 31, 2017
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other non-current liabilities	FOR THE YEAR ENDED DECEMBER 31 NOTE 2017 2016 Long-term disability benefits obligation 322 302 Provisions 21 273 273 Deferred revenue on long-term contracts 174 105 CRTC deferral account obligation 24 96 104 Future tax liabilities 81 73 CRTC tangible benefits obligation 24 73 115 Other 204 305 Total other non-current liabilities 1,223 1,277

Financial and capital managem61

Financial and capital management (Tables)	12 Months Ended
	Dec. 31, 2017
Financial Instruments [Abstract]
Disclosure of financial liabilities	The following table provides the fair value details of financial instruments measured at amortized cost in the statements of financial position. DECEMBER 31, 2017 DECEMBER 31, 2016 CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE CRTC tangible benefits obligation Trade payables and other liabilities and non-current liabilities Present value of estimated future cash flows discounted using observable market interest rates 18, 23 111 110 166 169 CRTC deferral account obligation Trade payables and other liabilities and non-current liabilities Present value of estimated future cash flows discounted using observable market interest rates 18, 23 124 128 136 145 Debt securities, finance leases and other debt Debt due within one year and long-term debt Quoted market price of debt or present value of future cash flows discounted using observable market interest rates 19, 20 19,321 21,298 17,879 20,093
Disclosure of fair value measurement of assets	The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position. FAIR VALUE AT DECEMBER 31 CLASSIFICATION NOTE CARRYING VALUE OF ASSET (LIABILITY) AT DECEMBER 31 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) OBSERVABLE MARKET DATA (LEVEL 2) (1) NON-OBSERVABLE MARKET INPUTS (LEVEL 3) (2) 2017 AFS publicly-traded and privately-held investments Other non-current assets 16 103 1 — 102 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (48 ) — (48 ) — MLSE financial liability (3) Trade payables and other liabilities 18 (135 ) — — (135 ) Other Other non-current assets and liabilities 60 — 106 (46 ) 2016 AFS publicly-traded and privately-held investments Other non-current assets 16 103 1 — 102 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 166 — 166 — MLSE financial liability (3) Trade payables and other liabilities 18 (135 ) — — (135 ) Other Other non-current assets and liabilities 35 — 88 (53 ) (1) Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2) Non-observable market inputs such as discounted cash flows and earnings multiples. A reasonable change in our assumptions would not result in a significant increase (decrease) to our level 3 financial instruments. (3) Represents BCE’s obligation to repurchase the Master Trust’s 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other (expense) income in the income statements.
Disclosure of fair value measurement of liabilities	The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position. FAIR VALUE AT DECEMBER 31 CLASSIFICATION NOTE CARRYING VALUE OF ASSET (LIABILITY) AT DECEMBER 31 QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) OBSERVABLE MARKET DATA (LEVEL 2) (1) NON-OBSERVABLE MARKET INPUTS (LEVEL 3) (2) 2017 AFS publicly-traded and privately-held investments Other non-current assets 16 103 1 — 102 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (48 ) — (48 ) — MLSE financial liability (3) Trade payables and other liabilities 18 (135 ) — — (135 ) Other Other non-current assets and liabilities 60 — 106 (46 ) 2016 AFS publicly-traded and privately-held investments Other non-current assets 16 103 1 — 102 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 166 — 166 — MLSE financial liability (3) Trade payables and other liabilities 18 (135 ) — — (135 ) Other Other non-current assets and liabilities 35 — 88 (53 ) (1) Observable market data such as equity prices, interest rates, swap rate curves and foreign currency exchange rates. (2) Non-observable market inputs such as discounted cash flows and earnings multiples. A reasonable change in our assumptions would not result in a significant increase (decrease) to our level 3 financial instruments. (3) Represents BCE’s obligation to repurchase the Master Trust’s 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other (expense) income in the income statements.
Disclosure of financial assets	The following table provides the change in allowance for doubtful accounts for trade receivables. NOTE 2017 2016 Balance, January 1 (60 ) (64 ) Additions (99 ) (102 ) Usage 104 106 Balance, December 31 11 (55 ) (60 )
Disclosure of financial assets that are either past due or impaired	The following table provides further details on trade receivables not impaired. AT DECEMBER 31 2017 2016 Trade receivables not past due 2,257 2,187 Trade receivables past due and not impaired Under 60 days 491 286 60 to 120 days 279 359 Over 120 days 56 75 Trade receivables, net of allowance for doubtful accounts 3,083 2,907
Disclosure of how entity manages liquidity risk	The following table is a maturity analysis for recognized financial liabilities at December 31, 2017 for each of the next five years and thereafter. AT DECEMBER 31, 2017 NOTE 2018 2019 2020 2021 2022 THERE- AFTER TOTAL Long-term debt 20 661 1,541 1,424 2,247 1,714 9,558 17,145 Notes payable 19 3,151 — — — — — 3,151 Minimum future lease payments under finance leases 13 572 501 326 278 248 883 2,808 Loan secured by trade receivables 19 921 — — — — — 921 Interest payable on long-term debt, notes payable and loan secured by trade receivables 792 688 628 586 525 5,197 8,416 MLSE financial liability 18 135 — — — — — 135 Total 6,232 2,730 2,378 3,111 2,487 15,638 32,576
Disclosure of detailed information about hedged items	The following table provides further details on our outstanding foreign currency forward contracts and cross currency basis swaps as at December 31, 2017. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow USD 2,492 CAD 3,180 2018 Commercial paper Cash flow USD 872 CAD 1,134 2018 Anticipated transactions Cash flow CAD 97 USD 75 2018-2019 Anticipated transactions Cash flow USD 576 CAD 721 2019 Anticipated transactions Cash flow USD 76 CAD 96 2020-2021 Anticipated transactions Economic USD 36 CAD 46 2018 Anticipated transactions
Disclosure of key internal ratios and metrics	The following table provides a summary of our key ratios. AT DECEMBER 31 2017 2016 Net debt leverage ratio 2.70 2.57 Adjusted EBITDA to net interest expense ratio 9.12 9.31 (1) Our net debt leverage ratio represents net debt divided by adjusted EBITDA. We define net debt as debt due within one year plus long-term debt and 50% of preferred shares less cash and cash equivalents as shown in our statements of financial position. Adjusted EBITDA is defined as operating revenues less operating costs as shown in our income statements. (2) Our adjusted EBITDA to net interest expense ratio represents adjusted EBITDA divided by net interest expense. Adjusted EBITDA is defined as operating revenues less operating costs as shown in our income statements. Net interest expense is net interest expense as shown in our statements of cash flows and 50% of declared preferred share dividends as shown in our income statements.
Disclosure of detailed information about hedging instruments [text block]	The following table provides further details on our outstanding foreign currency forward contracts and cross currency basis swaps as at December 31, 2017. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow USD 2,492 CAD 3,180 2018 Commercial paper Cash flow USD 872 CAD 1,134 2018 Anticipated transactions Cash flow CAD 97 USD 75 2018-2019 Anticipated transactions Cash flow USD 576 CAD 721 2019 Anticipated transactions Cash flow USD 76 CAD 96 2020-2021 Anticipated transactions Economic USD 36 CAD 46 2018 Anticipated transactions

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2017
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of principal terms of preference shares	The following table provides a summary of the principal terms of BCE’s First Preferred Shares as at December 31, 2017. There were no Second Preferred Shares issued and outstanding at December 31, 2017. BCE’s articles of amalgamation, as amended, describe the terms and conditions of these shares in detail. ANNUAL DIVIDEND RATE NUMBER OF SHARES STATED CAPITAL SERIES CONVERTIBLE INTO CONVERSION DATE REDEMPTION DATE REDEMPTION PRICE AUTHORIZED ISSUED AND OUTSTANDING DEC. 31, 2017 DEC. 31, 2016 Q floating Series R December 1, 2025 $25.50 8,000,000 — — — R (1) 4.13 % Series Q December 1, 2020 December 1, 2020 $25.00 8,000,000 8,000,000 200 200 S floating Series T November 1, 2021 At any time $25.50 8,000,000 3,513,448 88 88 T (1) 3.019 % Series S November 1, 2021 November 1, 2021 $25.00 8,000,000 4,486,552 112 112 Y floating Series Z December 1, 2022 At any time $25.50 10,000,000 8,081,491 202 219 Z (1) 3.904 % Series Y December 1, 2022 December 1, 2022 $25.00 10,000,000 1,918,509 48 31 AA (1) 3.61 % Series AB September 1, 2022 September 1, 2022 $25.00 20,000,000 11,398,396 291 259 AB floating Series AA September 1, 2022 At any time $25.50 20,000,000 8,601,604 219 251 AC (1) 3.55 % Series AD March 1, 2018 March 1, 2018 $25.00 20,000,000 5,069,935 129 129 AD floating Series AC March 1, 2018 At any time $25.50 20,000,000 14,930,065 381 381 AE floating Series AF February 1, 2020 At any time $25.50 24,000,000 9,292,133 232 232 AF (1) 3.11 % Series AE February 1, 2020 February 1, 2020 $25.00 24,000,000 6,707,867 168 168 AG (1) 2.80 % Series AH May 1, 2021 May 1, 2021 $25.00 22,000,000 4,985,351 125 125 AH floating Series AG May 1, 2021 At any time $25.50 22,000,000 9,014,649 225 225 AI (1) 2.75 % Series AJ August 1, 2021 August 1, 2021 $25.00 22,000,000 5,949,884 149 149 AJ floating Series AI August 1, 2021 At any time $25.50 22,000,000 8,050,116 201 201 AK (1) 2.954 % Series AL December 31, 2021 December 31, 2021 $25.00 25,000,000 22,745,921 569 569 AL (2) floating Series AK December 31, 2021 At any time 25,000,000 2,254,079 56 56 AM (1) 2.764 % Series AN March 31, 2021 March 31, 2021 $25.00 30,000,000 9,546,615 218 218 AN (2) floating Series AM March 31, 2021 At any time 30,000,000 1,953,385 45 45 AO (1) 4.26 % Series AP March 31, 2022 March 31, 2022 $25.00 30,000,000 4,600,000 118 118 AP (3) floating Series AO March 31, 2027 30,000,000 — — — AQ (1) 4.25 % Series AR September 30, 2018 September 30, 2018 $25.00 30,000,000 9,200,000 228 228 AR (3) floating Series AQ September 30, 2023 30,000,000 — — — 4,004 4,004 (1) BCE may redeem each of these series of First Preferred Shares on the applicable redemption date and every five years after that date. (2) BCE may redeem Series AL and AN First Preferred Shares at $25.00 per share on December 31, 2021 and March 31, 2021, respectively, and every five years thereafter (each, a Series conversion date). Alternatively, BCE may redeem Series AL or AN First Preferred Shares at $25.50 per share on any date which is not a Series conversion date for such series of First Preferred Shares. (3) If Series AP or AR First Preferred Shares are issued on March 31, 2022 and September 30, 2018, respectively, BCE may redeem such shares at $25.00 per share on March 31, 2027 and September 30, 2023, respectively, and every five years thereafter (each, a Series conversion date). Alternatively, BCE may redeem Series AP or AR First Preferred Shares at $25.50 per share on any date, in the case of Series AP First Preferred Shares, and on any date after September 30, 2018, in the case of Series AR First Preferred Shares, which is not a Series conversion date for each relevant series. The following table provides details about the outstanding common shares of BCE. 2017 2016 NOTE NUMBER OF SHARES STATED CAPITAL NUMBER OF SHARES STATED CAPITAL Outstanding, January 1 870,706,332 18,370 865,614,188 18,100 Shares issued for the acquisition of MTS 3 27,642,714 1,594 — — Shares issued under employee stock option plan 26 2,555,863 122 2,236,891 104 Shares issued under dividend reinvestment plan — — 688,839 38 Shares issued under ESP 91,731 5 2,166,414 128 Outstanding, December 31 900,996,640 20,091 870,706,332 18,370

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2017
Share-based Payment Arrangements [Abstract]
Explanation of effect of share-based payments on entity's profit or loss	The following share-based payment amounts are included in the income statements as operating costs. FOR THE YEAR ENDED DECEMBER 31 2017 2016 ESP (28 ) (29 ) RSUs/PSUs (44 ) (49 ) Other (1) (9 ) (12 ) Total share-based payments (81 ) (90 ) (1) Includes DSP, DSUs and stock options.
Disclosure of number and weighted average exercise prices of share options	The following table summarizes BCE’s outstanding stock options at December 31, 2017 and 2016. 2017 2016 NOTE NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) Outstanding, January 1 10,242,162 52 9,666,904 48 Granted 3,043,448 59 2,968,062 58 Exercised (1) 25 (2,555,863 ) 45 (2,236,891 ) 44 Forfeited (239,498 ) 58 (155,913 ) 52 Outstanding, December 31 10,490,249 55 10,242,162 52 Exercisable, December 31 2,013,983 45 1,786,251 42 (1) The weighted average share price for options exercised was $ 60 and $59 in 2017 and 2016, respectively. The following table summarizes the status of unvested employer contributions at December 31, 2017 and 2016. NUMBER OF ESP SHARES 2017 2016 Unvested contributions, January 1 1,073,212 1,146,046 Contributions (1) 610,657 600,808 Dividends credited 49,299 49,988 Vested (553,837 ) (586,309 ) Forfeited (140,301 ) (137,321 ) Unvested contributions, December 31 1,039,030 1,073,212 (1) The weighted average fair value of the shares contributed was $60 and $59 in 2017 and 2016, respectively.
Disclosure of number and weighted average exercise prices of other equity instruments	The following table summarizes outstanding RSUs/PSUs at December 31, 2017 and 2016. NUMBER OF RSUs /PSUs 2017 2016 Outstanding, January 1 2,928,698 3,333,583 Granted (1) 879,626 874,888 Dividends credited 132,402 137,583 Settled (1,096,403 ) (1,321,846 ) Forfeited (103,931 ) (95,510 ) Outstanding, December 31 2,740,392 2,928,698 Vested, December 31 (2) 985,382 1,058,200 (1) The weighted average fair value of the RSUs/PSUs granted was $58 in 2017 and 2016. (2) The RSUs/PSUs vested on December 31, 2017 were fully settled in February 2018 with BCE common shares and/or DSUs.
Disclosure of range of exercise prices of outstanding share options	The following table provides additional information about BCE’s stock option plans at December 31, 2017. STOCK OPTIONS OUTSTANDING RANGE OF EXERCISE PRICES NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) $30–$39 35,408 0.14 36 $40-$49 1,978,575 2.54 46 $50-$59 8,377,818 5.19 58 $60 & above 98,448 5.84 61 10,490,249 4.68 55
Disclosure of indirect measurement of fair value of goods or services received, share options granted during period	The following table shows the principal assumptions used in the valuation. 2017 Weighted average fair value per option granted $1.97 Weighted average share price $58 Weighted average exercise price $59 Dividend yield 5 % Expected volatility 13 % Risk-free interest rate 1 % Expected life (years) 4

Additional cash flow informat64

Additional cash flow information (Tables)	12 Months Ended
	Dec. 31, 2017
Statement of cash flows [abstract]
Schedule of reconciliation of changes in liabilities arising from financing activities	The following table provides a reconciliation of changes in liabilities arising from financing activities. NOTE DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT (1) DIVIDENDS PAYABLE OTHER LIABILITIES TOTAL January 1, 2017 21,459 (31 ) 617 — 22,045 Cash flows from (used in) financing activities Increase in notes payable 452 (119 ) — — 333 Issue of long-term debt 3,011 — — — 3,011 Repayments of long-term debt (2,653 ) — — — (2,653 ) Cash dividends paid on common and preferred shares — — (2,639 ) — (2,639 ) Cash dividends paid by subsidiaries to non-controlling interests 30 — — (34 ) — (34 ) Other financing activities (44 ) 6 — (22 ) (60 ) Total cash flows from (used in) financing activities excluding equity 766 (113 ) (2,673 ) (22 ) (2,042 ) Non-cash changes arising from Finance lease additions 339 — — — 339 Dividends declared on common and preferred shares — — 2,692 — 2,692 Dividends declared by subsidiaries to non-controlling interests — — 45 — 45 Effect of changes in foreign exchange rates (198 ) 198 — — — Business acquisitions 3 972 — — — 972 Other 55 — (3 ) 22 74 Total non-cash changes 1,168 198 2,734 22 4,122 December 31, 2017 23,393 54 678 — 24,125 (1) Included in Other current assets, Trade payables and other liabilities, Other non-current assets and Other non-current liabilities in the statements of financial position.

Committments and contingencies

Committments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2017
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Contractual obligation, fiscal year maturity schedule	The following table is a summary of our contractual obligations at December 31, 2017 that are due in each of the next five years and thereafter. NOTE 2018 2019 2020 2021 2022 THERE- AFTER TOTAL Operating leases 312 264 225 175 119 341 1,436 Commitments for property, plant and equipment and intangible assets 1,039 808 614 516 372 808 4,157 Purchase obligations 865 664 550 498 429 903 3,909 Proposed acquisition of Séries+ and Historia specialty channels 3 200 — — — — — 200 Acquisition of AlarmForce (1) 3 182 — — — — — 182 Total 2,598 1,736 1,389 1,189 920 2,052 9,884 (1) This commitment was settled on January 5, 2018, upon completion of the acquisition of AlarmForce. See Note 3 , Business acquisitions and dispositions for additional details.

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2017
Related Party [Abstract]
Disclosure of interests in subsidiaries	The following table shows BCE’s significant subsidiaries at December 31, 2017. BCE has other subsidiaries which have not been included in the table as each represents less than 10% individually and less than 20% in aggregate of total consolidated revenues. All of these significant subsidiaries are incorporated in Canada and provide services to each other in the normal course of operations. The value of these transactions is eliminated on consolidation. OWNERSHIP PERCENTAGE SUBSIDIARY 2017 2016 Bell Canada 100 % 100 % Bell Mobility 100 % 100 % Bell Media 100 % 100 % The following tables show summarized financial information for our subsidiaries with significant non-controlling interest (NCI). Summarized statements of financial position CTV SPECIALTY (1) (2) FOR THE YEAR ENDED DECEMBER 31 2017 2016 Current assets 328 293 Non-current assets 1,013 1,013 Total assets 1,341 1,306 Current liabilities 153 130 Non-current liabilities 184 195 Total liabilities 337 325 Total equity attributable to BCE shareholders 700 687 NCI 304 294 (1) At December 31, 2017 and 2016, the ownership interest held by NCI in CTV Specialty Television Inc. (CTV Specialty) was 29.9% . CTV Specialty was incorporated and operated in Canada as at such dates. (2) CTV Specialty's net assets at December 31, 2017 and 2016, include $6 million and $2 million , respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2017 2016 Operating revenues 832 824 Net earnings 179 182 Net earnings attributable to NCI 56 56 Total comprehensive income 172 173 Total comprehensive income attributable to NCI 54 54 Cash dividends paid to NCI 34 46 (1) CTV Specialty's net earnings and total comprehensive income include $3 million directly attributable to NCI for 2017 and 2016, respectively.
Disclosure of transactions with key management personnel	The following table includes compensation of key management personnel and the board of directors for the years ended December 31, 2017 and 2016 included in our income statements. Key management personnel include the company’s Chief Executive Officer (CEO), Group President and the executives who report directly to them. FOR THE YEAR ENDED DECEMBER 31 2017 2016 Wages, salaries, fees and related taxes and benefits (23 ) (24 ) Post-employment benefit plans and OPEBs cost (3 ) (4 ) Share-based compensation (23 ) (27 ) Key management personnel and board of directors compensation expense (49 ) (55 )

Significant partly-owned subs67

Significant partly-owned subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2017
Interest In Other Entities [Abstract]
Disclosure of interests in subsidiaries	The following table shows BCE’s significant subsidiaries at December 31, 2017. BCE has other subsidiaries which have not been included in the table as each represents less than 10% individually and less than 20% in aggregate of total consolidated revenues. All of these significant subsidiaries are incorporated in Canada and provide services to each other in the normal course of operations. The value of these transactions is eliminated on consolidation. OWNERSHIP PERCENTAGE SUBSIDIARY 2017 2016 Bell Canada 100 % 100 % Bell Mobility 100 % 100 % Bell Media 100 % 100 % The following tables show summarized financial information for our subsidiaries with significant non-controlling interest (NCI). Summarized statements of financial position CTV SPECIALTY (1) (2) FOR THE YEAR ENDED DECEMBER 31 2017 2016 Current assets 328 293 Non-current assets 1,013 1,013 Total assets 1,341 1,306 Current liabilities 153 130 Non-current liabilities 184 195 Total liabilities 337 325 Total equity attributable to BCE shareholders 700 687 NCI 304 294 (1) At December 31, 2017 and 2016, the ownership interest held by NCI in CTV Specialty Television Inc. (CTV Specialty) was 29.9% . CTV Specialty was incorporated and operated in Canada as at such dates. (2) CTV Specialty's net assets at December 31, 2017 and 2016, include $6 million and $2 million , respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2017 2016 Operating revenues 832 824 Net earnings 179 182 Net earnings attributable to NCI 56 56 Total comprehensive income 172 173 Total comprehensive income attributable to NCI 54 54 Cash dividends paid to NCI 34 46 (1) CTV Specialty's net earnings and total comprehensive income include $3 million directly attributable to NCI for 2017 and 2016, respectively.

Significant accounting polici68

Significant accounting policies (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from rendering of services	$ (21,143)	$ (20,090)
Revenue from sale of goods	(1,576)	(1,629)
Operating income	9,178	8,788
Deferred tax liability (asset)	$ 2,303	$ 2,103	$ 1,735
ESP
Disclosure of detailed information about property, plant and equipment [line items]
Award vesting period	2 years
IFRS 15
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Operating income	$ 100
Deferred tax liability (asset)	400
Bottom of range | IFRS 15
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from rendering of services	1,200
Contract assets	1,100
Top of range | IFRS 15
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Revenue from sale of goods	1,400
Contract assets	$ 1,300
Network infrastructure and equipment | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, estimated useful life	2 years
Network infrastructure and equipment | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, estimated useful life	40 years
Buildings | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, estimated useful life	5 years
Buildings | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, estimated useful life	50 years
Software | Bottom of range
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible assets, estimated useful life	2 years
Software | Top of range
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible assets, estimated useful life	12 years
Customer relationships | Bottom of range
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible assets, estimated useful life	3 years
Customer relationships | Top of range
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible assets, estimated useful life	26 years
Program and feature film rights | Top of range
Disclosure of detailed information about intangible assets [line items]
Finite-lived intangible assets, estimated useful life	5 years
Costs to obtain contracts with customers | Bottom of range | IFRS 15
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Assets recognised from costs to obtain or fulfil contracts with customers	$ 300
Costs to obtain contracts with customers | Top of range | IFRS 15
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Assets recognised from costs to obtain or fulfil contracts with customers	$ 400

Business acquisitions and dis69

Business acquisitions and dispositions - Acquisition of MTS Narrative (Details) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2017CAD ($)	Dec. 31, 2016CAD ($)	Mar. 17, 2017CAD ($)shares	Dec. 31, 2015CAD ($)
Disclosure of detailed information about business combination [line items]
Deferred tax asset	$ (2,303)	$ (2,103)		$ (1,735)
Revenue of combined entity as if combination occurred at beginning of period	22,913	21,801
Profit (loss) of combined entity as if combination occurred at beginning of period	2,978	3,038
MTS
Disclosure of detailed information about business combination [line items]
Total consideration			$ 2,933
Cash transferred			1,339
Stock transferred			$ 1,594
Number of shares transferred (in shares) | shares			27.6
Revenue of acquiree since acquisition date	728
Profit (loss) of acquiree since acquisition date	87
NON- CAPITAL LOSS CARRY- FORWARDS
Disclosure of detailed information about business combination [line items]
Unused tax loss carryforward	208	221
Deferred tax asset	17	$ 21		$ 12
NON- CAPITAL LOSS CARRY- FORWARDS | MTS
Disclosure of detailed information about business combination [line items]
Unused tax loss carryforward	$ 64		$ 1,500
Deferred tax asset			$ 300

Business acquisitions and dis70

Business acquisitions and dispositions - Acquisition of MTS Summary (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Mar. 17, 2017	Dec. 31, 2016
Disclosure of detailed information about business combination [line items]
Goodwill	$ 10,428		$ 8,958
MTS
Disclosure of detailed information about business combination [line items]
Cash consideration		$ 1,339
Issuance of 27.6 million BCE common shares		1,594
Total cost to be allocated		2,933
Trade and other receivables		91
Other non-cash working capital		(164)
Assets held for sale		302
Property, plant and equipment		978
Finite-life intangible assets		979
Indefinite-life intangible assets		280
Deferred tax assets		32
Other non-current assets		129
Debt due within one year		(251)
Long-term debt		(721)
Other non-current liabilities		(49)
Total costs to be allocated, excluding cash and cash equivalents and goodwill		1,606
Cash and cash equivalents		(16)
Fair value of net assets acquired		1,590
Goodwill		1,343
BELL WIRELESS | MTS
Disclosure of detailed information about business combination [line items]
Indefinite-life intangible assets		228
Goodwill		677
BELL WIRELINE | MTS
Disclosure of detailed information about business combination [line items]
Indefinite-life intangible assets		52
Goodwill		$ 666

Business acquisitions and dis71

Business acquisitions and dispositions - Divestiture of Assets (Details) $ in Millions	Apr. 01, 2017	Jun. 30, 2017CAD ($)location	Dec. 31, 2017CAD ($)	Dec. 31, 2016CAD ($)	Mar. 17, 2017megahertz
Business Combinations1 [Abstract]
Percentage of postpaid subscribers sold	25.00%
Number of retail locations sold | location		15
Disposition of intangibles and other assets | $		$ 323	$ 323	$ 0
Number of megahertz transferred					40
Total number of megahertz					700
Number of megahertz in wireless spectrum					2,500

Business acquisitions and dis72

Business acquisitions and dispositions - Acquisition of Cieslok Media Ltd. Narrative (Details) shares in Millions, $ in Millions	Jan. 05, 2018CAD ($)shares	Jan. 03, 2017CAD ($)
Cieslok Media
Disclosure of detailed information about business combination [line items]
Consideration transferred, acquisition-date fair value		$ 161
Cash transferred		$ 161
Major business combination | AlarmForce
Disclosure of detailed information about business combination [line items]
Consideration transferred, acquisition-date fair value	$ 182
Cash transferred	181
Equity interests of acquirer	$ 1
Number of instruments or interests issued or issuable | shares	0

Business acquisitions and dis73

Business acquisitions and dispositions - Acquisition of Cieslok Media Ltd. Summary (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Jan. 03, 2017	Dec. 31, 2016
Disclosure of detailed information about business combination [line items]
Goodwill	$ 10,428		$ 8,958
Cieslok Media
Disclosure of detailed information about business combination [line items]
Cash consideration		$ 161
Total cost to be allocated		161
Trade and other receivables		11
Other non-cash working capital		(4)
Property, plant and equipment		13
Finite-life intangible assets		6
Indefinite-life intangible assets		76
Deferred tax liabilities		(20)
Other non-current liabilities		(1)
Total costs to be allocated, excluding cash and cash equivalents and goodwill		81
Cash and cash equivalents		1
Fair value of net assets acquired		82
Goodwill		$ 79

Business acquisitions and dis74

Business acquisitions and dispositions - Acquisition of Q9 Networks Inc. Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Oct. 03, 2017
Disclosure of detailed information about business combination [line items]
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination		$ 12
Revenue of combined entity as if combination occurred at beginning of period	$ 22,913	21,801
Profit (loss) of combined entity as if combination occurred at beginning of period	$ 2,978	3,038
Q9
Disclosure of detailed information about business combination [line items]
Percentage of remaining issued and outstanding shares			64.60%
Cash consideration			$ 170
Note receivable from Q9			$ 517
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination		12
Revenue of acquiree since acquisition date		29
Profit (loss) of acquiree since acquisition date		$ 2

Business acquisitions and dis75

Business acquisitions and dispositions Proposed acquisition of Series+ and Historia specialty channels (Details) $ in Millions	Jun. 30, 2018CAD ($)
Corus
Disclosure of detailed information about business combination [line items]
Consideration transferred, acquisition-date fair value	$ 200

Business acquisitions and dis76

Business acquisitions and dispositions Acquisiton of AlarmForce Industries Inc. (Details) - Major business combination - AlarmForce shares in Millions, $ in Millions	Jan. 05, 2018CAD ($)sharescustomer
Disclosure of detailed information about business combination [line items]
Consideration transferred, acquisition-date fair value	$ 182
Cash transferred	181
Equity interests of acquirer	$ 1
Number of instruments or interests issued or issuable | shares	0
Customer accounts
Disclosure of detailed information about business combination [line items]
Number of customer accounts | customer	39,000
Proceeds from sale of intangible assets	$ 67

Business acquisitions and dis77

Business acquisitions and dispositions - Acquisition of Q9 Networks Inc. Summary (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Oct. 03, 2017	Dec. 31, 2016
Disclosure of detailed information about business combination [line items]
Goodwill	$ 10,428		$ 8,958
Q9
Disclosure of detailed information about business combination [line items]
Cash consideration		$ 170
Fair value of previously held interest in Q9 and favourable purchase option		131
Note receivable from Q9		517
Total cost to be allocated		818
Trade and other receivables		19
Other non-cash working capital		(39)
Property, plant and equipment		311
Finite-life intangible assets		267
Long-term debt		(7)
Deferred tax liabilities		(69)
Other non-current liabilities		(16)
Total costs to be allocated, excluding cash and cash equivalents and goodwill		466
Cash and cash equivalents		12
Fair value of net assets acquired		478
Goodwill		$ 340

Business acquisitions and dis78

Business acquisitions and dispositions - National Expansion of HBO and The Movie Network Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015	Mar. 01, 2016
Disclosure of detailed information about business combination [line items]
Business acquisitions	$ 1,649	$ 404
Corus
Disclosure of detailed information about business combination [line items]
Cash consideration				$ (218)
Business acquisitions			$ 21

Business acquisitions and dis79

Business acquisitions and dispositions - National Expansion of HBO and The Movie Network Summary (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016	Mar. 01, 2016	Dec. 31, 2015
Disclosure of detailed information about business combination [line items]
Goodwill	$ 10,428	$ 8,958
Corus
Disclosure of detailed information about business combination [line items]
Cash consideration			$ (218)
Finite-life intangible assets			8
Non-current assets recognised as of acquisition date			1
Current liabilities recognised as of acquisition date			(3)
Non-current liabilities recognised as of acquisition date			(8)
Fair value of net assets acquired			(2)
Goodwill			$ 220
Goodwill expected to be deductible for tax purposes				$ 163
Goodwill Annual Rate Declining Balance				7.00%

Segmented information - Segment

Segmented information - Segmented Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017CAD ($)segment	Dec. 31, 2016CAD ($)
Operating Segments [Abstract]
Number of operating segments | segment	3
Disclosure of operating segments [line items]
Operating revenues	$ 22,719	$ 21,719
Operating costs	(13,541)	(12,931)
Segment profit	9,178	8,788
Severance, acquisition and other costs	(190)	(135)
Depreciation and amortization	(3,850)	(3,508)
Interest expense	(955)	(888)
Interest on post-employment benefit obligations	(72)	(81)
Other expense	(102)	21
Income taxes	(1,039)	(1,110)
Net earnings	2,970	3,087
Goodwill	10,428	8,958
Indefinite-life intangible assets	8,228	7,943
Capital expenditures	4,034	3,771
BELL WIRELESS
Disclosure of operating segments [line items]
Operating revenues	7,838	7,117
Severance, acquisition and other costs	(18)	(6)
Depreciation and amortization	(603)	(555)
Goodwill	3,032	2,304
Indefinite-life intangible assets	3,891	3,663
Capital expenditures	731	733
BELL WIRELINE
Disclosure of operating segments [line items]
Operating revenues	12,205	11,917
Severance, acquisition and other costs	(150)	(130)
Depreciation and amortization	(3,102)	(2,816)
Goodwill	4,497	3,831
Indefinite-life intangible assets	1,692	1,640
Capital expenditures	3,174	2,936
BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues	2,676	2,685
Severance, acquisition and other costs	(22)	1
Depreciation and amortization	(145)	(137)
Goodwill	2,899	2,823
Indefinite-life intangible assets	2,645	2,640
Capital expenditures	129	102
Operating segments | BELL WIRELESS
Disclosure of operating segments [line items]
Operating revenues	7,883	7,159
Operating costs	(4,607)	(4,156)
Segment profit	3,276	3,003
Operating segments | BELL WIRELINE
Disclosure of operating segments [line items]
Operating revenues	12,415	12,104
Operating costs	(7,229)	(7,062)
Segment profit	5,186	5,042
Operating segments | BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues	3,104	3,081
Operating costs	(2,388)	(2,338)
Segment profit	716	743
Intersegment eliminations
Disclosure of operating segments [line items]
Operating revenues	(683)	(625)
Operating costs	683	625
Intersegment eliminations | BELL WIRELESS
Disclosure of operating segments [line items]
Operating revenues	45	42
Intersegment eliminations | BELL WIRELINE
Disclosure of operating segments [line items]
Operating revenues	210	187
Intersegment eliminations | BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues	$ 428	$ 396

Segmented information - Revenue

Segmented information - Revenue by Services and Products (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of products and services [line items]
Revenue from rendering of services	$ 21,143	$ 20,090
Revenue from sale of goods	1,576	1,629
Revenue	22,719	21,719
Wireless
Disclosure of products and services [line items]
Revenue from rendering of services	7,308	6,602
Revenue from sale of goods	530	515
Data
Disclosure of products and services [line items]
Revenue from rendering of services	7,146	6,791
Revenue from sale of goods	519	559
Local and access
Disclosure of products and services [line items]
Revenue from rendering of services	3,161	3,089
Long distance
Disclosure of products and services [line items]
Revenue from rendering of services	639	741
Media
Disclosure of products and services [line items]
Revenue from rendering of services	2,676	2,685
Other services
Disclosure of products and services [line items]
Revenue from rendering of services	213	182
Equipment and other
Disclosure of products and services [line items]
Revenue from sale of goods	$ 527	$ 555

Operating costs (Details)

Operating costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Labour costs
Wages, salaries and related taxes and benefits	$ (4,158)	$ (4,016)
Post-employment benefit plans service cost (net of capitalized amounts)	(242)	(224)
Other labour costs	(1,056)	(1,036)
Less: Capitalized labour	1,043	967
Total labour costs	(4,413)	(4,309)
Cost of revenues	(7,056)	(6,705)
Other operating costs	(2,072)	(1,917)
Total operating costs	(13,541)	(12,931)
Research and development expense	$ 119	$ 147

Severance, acquisition and ot83

Severance, acquisition and other costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Analysis of income and expense [abstract]
Severance	$ (79)	$ (87)
Acquisition and other	(111)	(48)
Total severance, acquisition and other costs	$ (190)	$ (135)

Interest expense (Details)

Interest expense (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Capitalized interest	$ 44	$ 50
Total interest expense	$ (955)	$ (888)
Capitalisation rate of borrowing costs eligible for capitalisation	3.81%	3.95%
Long-term Debt
Disclosure of detailed information about borrowings [line items]
Interest expense on other debt	$ (898)	$ (852)
Other debt
Disclosure of detailed information about borrowings [line items]
Interest expense on other debt	(101)	(86)
Finance leases
Disclosure of detailed information about borrowings [line items]
Interest expense on other debt	$ (145)	$ (153)

Other (expense) income (Details

Other (expense) income (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Analysis of income and expense [abstract]
Net mark-to-market gains on derivatives used as economic hedges	$ 88	$ 67
(Losses) gains on investments	(5)	58
Equity losses from investments in associates and joint ventures
Loss on investment	(22)	(57)
Operations	(9)	(32)
Losses on retirements and disposals of property, plant and equipment and intangible assets	(47)	(28)
Early debt redemption costs	(20)	(11)
Impairment of assets	(82)	(9)
Other	(5)	33
Total other (expense) income	$ (102)	$ 21

Other (expense) income - Narrat

Other (expense) income - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017CAD ($)radio_station	Dec. 31, 2016CAD ($)
Disclosure of information for cash-generating units [line items]
Impairment loss	$ 82	$ 9
Number of small market radio stations impaired | radio_station	2
Explanation of period over which management has projected cash flows, period	5 years
Loss on investment, equity loss of share obligation	$ 20	11
Investments in associates and joint ventures loss on sale of portion of operations		46
(Losses) gains on investments	$ (5)	58
Investments accounted for using equity method		34
Remeasurement of previously held equity interest		$ 12
Cash-generating units
Disclosure of information for cash-generating units [line items]
Explanation of period over which management has projected cash flows, period	5 years
Discount rate applied to cash flow projections	8.50%
Growth rate used to extrapolate cash flow projections	0.00%
Recoverable amount of asset or cash-generating unit	$ 67
Finite-Lived Intangible Assets
Disclosure of information for cash-generating units [line items]
Impairment loss	12
Indefinite-Lived Intangible Assets
Disclosure of information for cash-generating units [line items]
Impairment loss	$ 70

Income taxes - Significant comp

Income taxes - Significant components of tax expense (income) (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Current taxes
Current taxes	$ (758)	$ (850)
Uncertain tax positions	(9)	(14)
Change in estimate relating to prior periods	40	14
Other	0	(1)
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences	(41)	(299)
Change in estimate relating to prior periods	11	32
Recognition and utilization of loss carryforwards	(304)	(1)
Effect of change in provincial corporate tax rate	(3)	4
Resolution of uncertain tax positions	25	5
Total income taxes	$ (1,039)	$ (1,110)

Income taxes - Reconciliation o

Income taxes - Reconciliation of reported income taxes with income taxes calculated (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Income Taxes [Abstract]
Net earnings	$ 2,970	$ 3,087
Add back income taxes	1,039	1,110
Earnings before income taxes	$ 4,009	$ 4,197
Applicable statutory tax rate	27.10%	27.10%
Income taxes computed at applicable statutory rates	$ (1,086)	$ (1,137)
Non-taxable portion of (losses) gains on investments	(1)	11
Uncertain tax positions	16	(9)
Effect of change in provincial corporate tax rate	(3)	4
Change in estimate relating to prior periods	51	46
Non-taxable portion of equity losses	(10)	(23)
Other	(6)	(2)
Total income taxes	$ (1,039)	$ (1,110)
Average effective tax rate	25.90%	26.40%

Income taxes - Current and defe

Income taxes - Current and deferred income tax (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
OTHER COMPREHENSIVE LOSS
Current taxes	$ 10	$ 127
Deferred taxes	103	(32)
Total income tax recovery	113	95
DEFICIT
Current taxes	9	11
Deficit	2	6
Total income tax recovery	$ 11	$ 17

Income taxes - Net deferred tax

Income taxes - Net deferred tax liability (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Mar. 17, 2017
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	$ (2,103)	$ (1,735)
Income statement	(312)	(259)
Business acquisitions	12	(75)
Other comprehensive income	103	(32)
Deficit	2	6
Other	(5)	(8)
Deferred tax liability (asset)	(2,303)	(2,103)
Unused tax losses for which no deferred tax asset recognised		144
NON- CAPITAL LOSS CARRY- FORWARDS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	21	12
Income statement	(304)	(1)
Business acquisitions	300	10
Deferred tax liability (asset)	17	21
Unused tax loss carryforward	208	221
Unused tax losses for which no deferred tax asset recognised	144
POST EMPLOYMENT BENEFIT PLANS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	454	520
Income statement	(31)	(28)
Business acquisitions	(11)
Other comprehensive income	82	(38)
Deferred tax liability (asset)	494	454
INDEFINITE- LIFE INTANGIBLE ASSETS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(1,680)	(1,619)
Income statement	(8)	(61)
Business acquisitions	(73)
Deferred tax liability (asset)	(1,761)	(1,680)
PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(1,199)	(968)
Income statement	12	(152)
Business acquisitions	(223)	(79)
Other	(3)
Deferred tax liability (asset)	(1,413)	(1,199)
INVESTMENT TAX CREDITS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(9)	(6)
Income statement	7	(3)
Business acquisitions	(5)
Deferred tax liability (asset)	(7)	(9)
CRTC TANGIBLE BENEFITS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	44	61
Income statement	(14)	(17)
Deferred tax liability (asset)	30	44
OTHER
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	266	265
Income statement	26	3
Business acquisitions	24	(6)
Other comprehensive income	21	6
Deficit	2	6
Other	(2)	(8)
Deferred tax liability (asset)	337	266
CAPITAL LOSS CARRYFORWARD
Reconciliation of changes in deferred tax liability (asset) [abstract]
Unused tax loss carryforward	827	765
MTS | NON- CAPITAL LOSS CARRY- FORWARDS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Unused tax loss carryforward	64		$ 1,500
Q9 | NON- CAPITAL LOSS CARRY- FORWARDS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	$ 11
Deferred tax liability (asset)		11
Unused tax loss carryforward		$ 77

Earnings per share (Details)

Earnings per share (Details) - CAD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Earnings per share [abstract]
Net earnings attributable to common shareholders - basic	$ 2,786	$ 2,894
Dividends declared per common share (in dollars) (CAD Per Share)	$ 2.87	$ 2.73
Weighted average number of common shares outstanding (in millions)
Average number of common shares outstanding - basic (millions) (in shares)	894,300,000	869,100,000
Assumed exercise of stock options (in shares)	600,000	1,200,000
Weighted average number of common shares outstanding - diluted (in millions) (in shares)	894,900,000	870,300,000
Shares excluded from calculation of earnings per share (in shares)	3,031,125	2,936,091

Trade and other receivables (De

Trade and other receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure Of Trade And Other Receivables [Line Items]
Current tax receivable	$ 31	$ 35
Other accounts receivable	101	122
Total trade and other receivables	3,135	2,979
Gross carrying amount
Disclosure Of Trade And Other Receivables [Line Items]
Trade receivables	3,138	2,967
Allowance for doubtful accounts
Disclosure Of Trade And Other Receivables [Line Items]
Trade receivables	(55)	(60)
Allowance for revenue adjustments
Disclosure Of Trade And Other Receivables [Line Items]
Trade receivables	$ (80)	$ (85)

Inventory (Details)

Inventory (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Inventory [Line Items]
Total inventory	$ 380	$ 403
Inventory recognized in cost of revenues	2,910	2,689
Gross carrying amount
Inventory [Line Items]
Finished goods	322	333
Work in progress	76	85
Inventory Provision
Inventory [Line Items]
Total inventory	$ (18)	$ (15)

Property, plant and equipment -

Property, plant and equipment - Disclosure of detailed information about property, plant and equipment (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	$ (22,346)	$ (21,630)
Property, plant and equipment, ending balance	(24,033)	(22,346)
COST
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(65,626)	(63,694)
Additions	4,149	3,896
Acquisition through business combinations	993	315
Transfers	(411)	(598)
Retirements and disposals	(1,127)	(1,680)
Impairment losses recognized in earnings		(1)
Property, plant and equipment, ending balance	(69,230)	(65,626)
ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	43,280	42,064
Retirements and disposals	(1,073)	(1,626)
Depreciation	3,037	2,877
Other	(47)	(35)
Property, plant and equipment, ending balance	45,197	43,280
NETWORK INFRASTRUCTURE AND EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(18,447)	(18,050)
Property, plant and equipment, ending balance	(19,539)	(18,447)
NETWORK INFRASTRUCTURE AND EQUIPMENT | COST
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(58,680)	(57,233)
Additions	2,492	2,361
Acquisition through business combinations	653	32
Transfers	775	692
Retirements and disposals	(1,105)	(1,637)
Impairment losses recognized in earnings		(1)
Property, plant and equipment, ending balance	(61,495)	(58,680)
NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	40,233	39,183
Retirements and disposals	(1,054)	(1,591)
Depreciation	2,816	2,672
Other	(39)	(31)
Property, plant and equipment, ending balance	41,956	40,233
LAND AND BUILDINGS
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(2,525)	(2,293)
Property, plant and equipment, ending balance	(2,720)	(2,525)
LAND AND BUILDINGS | COST
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(5,572)	(5,174)
Additions	70	120
Acquisition through business combinations	264	282
Transfers	77	35
Retirements and disposals	(22)	(39)
Impairment losses recognized in earnings		0
Property, plant and equipment, ending balance	(5,961)	(5,572)
LAND AND BUILDINGS | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	3,047	2,881
Retirements and disposals	(19)	(35)
Depreciation	221	205
Other	(8)	(4)
Property, plant and equipment, ending balance	3,241	3,047
ASSETS UNDER CONSTRUCTION
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(1,374)	(1,287)
Property, plant and equipment, ending balance	(1,774)	(1,374)
ASSETS UNDER CONSTRUCTION | COST
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	(1,374)	(1,287)
Additions	1,587	1,415
Acquisition through business combinations	76	1
Transfers	(1,263)	(1,325)
Retirements and disposals	0	(4)
Impairment losses recognized in earnings		0
Property, plant and equipment, ending balance	(1,774)	(1,374)
ASSETS UNDER CONSTRUCTION | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Property, plant and equipment, beginning balance	0	0
Retirements and disposals	0	0
Depreciation	0	0
Other	0	0
Property, plant and equipment, ending balance	$ 0	$ 0

- Disclosure of additions to an

- Disclosure of additions to and the net carrying amount of assets under finance leases (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of quantitative information about right-of-use assets [line items]
ADDITIONS	$ 336	$ 447
NET CARRYING AMOUNT	$ 1,902	2,086
BUILDINGS
Disclosure of quantitative information about right-of-use assets [line items]
Finance lease term of contract	22 years
SATELLITE
Disclosure of quantitative information about right-of-use assets [line items]
Finance lease term of contract	15 years
NETWORK INFRASTRUCTURE AND EQUIPMENT
Disclosure of quantitative information about right-of-use assets [line items]
ADDITIONS	$ 334	375
NET CARRYING AMOUNT	1,435	1,580
LAND AND BUILDINGS
Disclosure of quantitative information about right-of-use assets [line items]
ADDITIONS	2	72
NET CARRYING AMOUNT	$ 467	$ 506

- Disclosure of reconciliation

- Disclosure of reconciliation of minimum future lease payments (Details) $ in Millions	Dec. 31, 2017CAD ($)
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	$ 2,808
Future finance costs	(636)
Present value of future lease obligations	2,172
2,018
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	572
Future finance costs	(127)
Present value of future lease obligations	445
2,019
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	501
Future finance costs	(111)
Present value of future lease obligations	390
2,020
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	326
Future finance costs	(96)
Present value of future lease obligations	230
2,021
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	278
Future finance costs	(80)
Present value of future lease obligations	198
2,022
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	248
Future finance costs	(65)
Present value of future lease obligations	183
THEREAFTER
Disclosure of finance lease and operating lease by lessee [line items]
Minimum future lease payments	883
Future finance costs	(157)
Present value of future lease obligations	$ 726

Intangible assets (Details)

Intangible assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ (11,998)	$ (11,176)
Ending balance	(13,305)	(11,998)
COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(17,995)	(16,608)
Additions	1,391	1,423
Acquired through business combinations	1,387	301
Transfers	406	615
Retirements and disposals	(96)	(72)
Business dispositions		(4)
Impairment losses recognized in earnings	(82)	(8)
Amortization included in operating costs	950	868
Ending balance	(20,051)	(17,995)
ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	5,997	5,432
Retirements and disposals	73	69
Amortization included in operating costs	813	631
Other	9	3
Ending balance	6,746	5,997
BRANDS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(2,333)	(2,333)
Ending balance	(2,443)	(2,333)
BRANDS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(2,333)	(2,333)
Additions	0	0
Acquired through business combinations	110	0
Transfers	0	0
Retirements and disposals	0	0
Business dispositions		0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Ending balance	(2,443)	(2,333)
BRANDS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Other	0	0
Ending balance	0	0
SPECTRUM AND OTHER LICENCES
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(3,288)	(3,267)
Ending balance	(3,534)	(3,288)
SPECTRUM AND OTHER LICENCES | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(3,288)	(3,267)
Additions	0	21
Acquired through business combinations	246	0
Transfers	0	0
Retirements and disposals	0	0
Business dispositions		0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Ending balance	(3,534)	(3,288)
SPECTRUM AND OTHER LICENCES | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Other	0	0
Ending balance	0	0
BROADCAST LICENCES
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(2,322)	(2,334)
Ending balance	(2,251)	(2,322)
BROADCAST LICENCES | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(2,322)	(2,334)
Additions	0	0
Acquired through business combinations	0	0
Transfers	(1)	0
Retirements and disposals	0	0
Business dispositions		(4)
Impairment losses recognized in earnings	(70)	(8)
Amortization included in operating costs	0	0
Ending balance	(2,251)	(2,322)
BROADCAST LICENCES | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Other	0	0
Ending balance	0	0
TOTAL
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(7,943)	(7,934)
Ending balance	(8,228)	(7,943)
TOTAL | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(7,943)	(7,934)
Additions	0	21
Acquired through business combinations	356	0
Transfers	(1)	0
Retirements and disposals	0	0
Business dispositions		(4)
Impairment losses recognized in earnings	(70)	(8)
Amortization included in operating costs	0	0
Ending balance	(8,228)	(7,943)
TOTAL | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Other	0	0
Ending balance	0	0
SOFTWARE
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(2,545)	(2,082)
Ending balance	(2,713)	(2,545)
SOFTWARE | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(7,861)	(6,906)
Additions	344	412
Acquired through business combinations	98	0
Transfers	407	615
Retirements and disposals	(21)	(72)
Business dispositions		0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Ending balance	(8,689)	(7,861)
SOFTWARE | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	5,316	4,824
Retirements and disposals	21	69
Amortization included in operating costs	672	558
Other	9	3
Ending balance	5,976	5,316
CUSTOMER RELATIONSHIPS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(646)	(400)
Ending balance	(1,385)	(646)
CUSTOMER RELATIONSHIPS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(1,159)	(866)
Additions	31	0
Acquired through business combinations	830	293
Transfers	0	0
Retirements and disposals	(20)	0
Business dispositions		0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Ending balance	(2,000)	(1,159)
CUSTOMER RELATIONSHIPS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	513	466
Retirements and disposals	0	0
Amortization included in operating costs	102	47
Other	0	0
Ending balance	615	513
PROGRAM AND FEATURE FILM RIGHTS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(682)	(577)
Ending balance	(741)	(682)
PROGRAM AND FEATURE FILM RIGHTS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(682)	(577)
Additions	1,009	973
Acquired through business combinations	0	0
Transfers	0	0
Retirements and disposals	0	0
Business dispositions		0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	950	868
Ending balance	(741)	(682)
PROGRAM AND FEATURE FILM RIGHTS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Other	0	0
Ending balance	0	0
OTHER
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(182)	(183)
Ending balance	(238)	(182)
OTHER | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(350)	(325)
Additions	7	17
Acquired through business combinations	103	8
Transfers	0	0
Retirements and disposals	(55)	0
Business dispositions		0
Impairment losses recognized in earnings	(12)	0
Amortization included in operating costs	0	0
Ending balance	(393)	(350)
OTHER | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	168	142
Retirements and disposals	52	0
Amortization included in operating costs	39	26
Other	0	0
Ending balance	155	168
TOTAL
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(4,055)	(3,242)
Ending balance	(5,077)	(4,055)
TOTAL | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(10,052)	(8,674)
Additions	1,391	1,402
Acquired through business combinations	1,031	301
Transfers	407	615
Retirements and disposals	(96)	(72)
Business dispositions		0
Impairment losses recognized in earnings	(12)	0
Amortization included in operating costs	950	868
Ending balance	(11,823)	(10,052)
TOTAL | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	5,997	5,432
Retirements and disposals	73	69
Amortization included in operating costs	813	631
Other	9	3
Ending balance	$ 6,746	$ 5,997

Investments in associates and98

Investments in associates and joint ventures (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of associates [line items]
Assets	$ 54,263	$ 50,108
Liabilities	(34,780)	(32,254)
Investments in associates and joint ventures	814	852
Operating revenues	22,719	21,719
Net earnings	2,970	3,087
BCE’s share of net losses	(31)	(89)
Joint ventures | Associates
Disclosure of associates [line items]
Assets	3,796	3,856
Liabilities	(2,155)	(2,119)
Total net assets	1,641	1,737
Operating revenues	1,863	2,511
Expenses	(1,924)	(2,720)
Net earnings	$ (61)	$ (209)

Other non-current assets (Detai

Other non-current assets (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Net assets of post-employment benefit plans	$ 262	$ 403
Investments	106	88
AFS publicly-traded and privately-held investments	103	103
Long-term notes and other receivables	101	63
Derivative assets	51	126
Other	277	227
Total other non-current assets	$ 900	$ 1,010

Goodwill - Disclosure of change

Goodwill - Disclosure of changes in carrying amounts of goodwill (Details) - Goodwill - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill, beginning of period	$ 8,958	$ 8,377
Acquisitions and other	1,470	581
Goodwill, end of period	10,428	8,958
BELL WIRELESS
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill, beginning of period	2,304	2,303
Acquisitions and other	728	1
Goodwill, end of period	3,032	2,304
BELL WIRELINE
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill, beginning of period	3,831	3,491
Acquisitions and other	666	340
Goodwill, end of period	4,497	3,831
BELL MEDIA
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill, beginning of period	2,823	2,583
Acquisitions and other	76	240
Goodwill, end of period	$ 2,899	$ 2,823

Goodwill - Disclosure of key as

Goodwill - Disclosure of key assumptions used to estimate the recoverable amounts of the groups CGUs (Details)	Dec. 31, 2017
BELL WIRELESS
Disclosure of information for cash-generating units [line items]
Perpetuity Growth Rate (as a percent)	0.80%
Discount Rate (as a percent)	9.10%
BELL WIRELINE
Disclosure of information for cash-generating units [line items]
Perpetuity Growth Rate (as a percent)	1.00%
Discount Rate (as a percent)	6.00%
BELL MEDIA
Disclosure of information for cash-generating units [line items]
Perpetuity Growth Rate (as a percent)	1.00%
Discount Rate (as a percent)	8.50%

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 31, 2017
Disclosure of information for cash-generating units [line items]
Explanation of period over which management has projected cash flows, period	5 years
BELL MEDIA
Disclosure of information for cash-generating units [line items]
Decrease in perpetuity growth rate resulting in recoverable amount being equal to carrying value (as a percent)	30.00%
Increase in discount rate resulting in recoverable amount being equal to carrying amount (as a percent)	20.00%

Trade payables and other lia103

Trade payables and other liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Trade Payables and Current Accruals	$ 2,441	$ 2,319
Deferred revenues	884	819
Compensation payable	560	531
Taxes payable	150	137
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability	135	135
Derivative liabilities	96	18
CRTC tangible benefits obligation	38	51
Provisions	55	39
Severance and other costs payable	29	30
CRTC deferral account obligation	28	32
Other current liabilities	207	215
Total trade payables and other liabilities	$ 4,623	$ 4,326
Repurchase obligation of trust ownership percentage	9.00%

Debt due within one year - Disc

Debt due within one year - Disclosure of debt due within one year (Details) $ in Millions, $ in Millions	Dec. 31, 2017CAD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016CAD ($)	Dec. 31, 2016USD ($)
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	$ (1,106)		$ (1,307)
Total debt due within one year	$ 5,178		4,887
Notes payable | Weighted average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	1.16%	1.16%
Loans secured by trade receivables | Weighted average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	2.11%	2.11%
Long-term debt due within one year | Weighted average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	4.38%	4.38%
Unsecured committed term credit facility | Weighted average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE
Finance leases | Weighted average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	6.64%	6.64%
Gross carrying amount | Notes payable
Disclosure of detailed information about borrowings [line items]
Current borrowings	$ 3,151		2,649
Gross carrying amount | Loans secured by trade receivables
Disclosure of detailed information about borrowings [line items]
Current borrowings	921		931
Gross carrying amount | Long-term debt due within one year
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	(1,106)		(835)
Gross carrying amount | Unsecured committed term credit facility
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	0		(479)
Gross carrying amount | Commercial paper
Disclosure of detailed information about borrowings [line items]
Current borrowings	3,116	$ 2,484	2,612	$ 1,945
Gross carrying amount | Finance leases
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	(445)		(435)
Net unamortized discount
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	0		(1)
Unamortized debt issuance costs
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	$ 0		$ (6)

Debt due within one year - Secu

Debt due within one year - Securitized trade receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Financial Instruments [Abstract]
Average interest rate throughout the year	1.74%	1.51%
Securitized trade receivables	$ 1,867	$ 1,904

Debt due within one year - Cred

Debt due within one year - Credit facilities (Details)	Dec. 31, 2017CAD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2016CAD ($)
Disclosure of detailed information about borrowings [line items]
DRAWN	$ 1,106,000,000		$ 1,307,000,000
Unsecured revolving credit facility
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	2,500,000,000	$ 2,500,000,000
Unsecured revolving credit facility and expansion facility
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	3,500,000,000
DRAWN	0
LETTERS OF CREDIT	0
COMMERCIAL PAPER OUTSTANDING	3,116,000,000	$ 2,484,000,000
NET AVAILABLE	384,000,000
Other
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	134,000,000
DRAWN	0
LETTERS OF CREDIT	106,000,000
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	28,000,000
Total committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	3,634,000,000
DRAWN	0
LETTERS OF CREDIT	106,000,000
COMMERCIAL PAPER OUTSTANDING	3,116,000,000
NET AVAILABLE	412,000,000
Total non-committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	1,829,000,000
DRAWN	0
LETTERS OF CREDIT	1,148,000,000
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	681,000,000
Unsecured expansion facility
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	1,000,000,000
Committed and Noncommitted Credit Facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	5,463,000,000
DRAWN	0
LETTERS OF CREDIT	1,254,000,000
COMMERCIAL PAPER OUTSTANDING	3,116,000,000
NET AVAILABLE	$ 1,093,000,000

Long-term debt - Summary of lon

Long-term debt - Summary of long-term debt (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	$ (1,106)	$ (1,307)
Long-term debt	$ 18,215	16,572
1997 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	3.86%
1976 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	9.54%
2011 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	4.28%
2001 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	5.63%
Subordinated debentures | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	8.21%
Finance leases | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE	6.64%
Unsecured committed term credit facility | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE
Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total debt	$ 19,317	17,902
Gross carrying amount | 1997 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	14,950	13,600
Gross carrying amount | 1976 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	1,100	1,100
Gross carrying amount | 2011 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	425	0
Gross carrying amount | 2001 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	200	0
Gross carrying amount | Subordinated debentures
Disclosure of detailed information about borrowings [line items]
Total debt	275	275
Gross carrying amount | Finance leases
Disclosure of detailed information about borrowings [line items]
Total debt	2,172	2,260
Total long-term debt due within one year	(445)	(435)
Gross carrying amount | Unsecured committed term credit facility
Disclosure of detailed information about borrowings [line items]
Total debt	0	479
Total long-term debt due within one year	0	(479)
Gross carrying amount | Other debt
Disclosure of detailed information about borrowings [line items]
Total debt	195	188
Net unamortized premium
Disclosure of detailed information about borrowings [line items]
Total debt	50	18
Total long-term debt due within one year	0	(1)
Unamortized debt issuance costs
Disclosure of detailed information about borrowings [line items]
Total debt	(46)	(41)
Total long-term debt due within one year	$ 0	$ (6)

Long-term debt - Narrative (Det

Long-term debt - Narrative (Details) $ in Millions

Oct. 30, 2017CAD ($)

Oct. 09, 2017CAD ($)

May 12, 2017CAD ($)

Sep. 16, 2016CAD ($)

Mar. 31, 2016CAD ($)

Dec. 31, 2017CAD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016CAD ($)

Mar. 07, 2018CAD ($)

Sep. 29, 2017CAD ($)

Feb. 27, 2017CAD ($)

Aug. 12, 2016CAD ($)

Feb. 29, 2016CAD ($)

Jan. 11, 2016CAD ($)

Disclosure of detailed information about borrowings [line items]

Repayments of long-term debt

$ 2,653,000,000

$ 2,516,000,000

Early debt redemption costs

(20,000,000)

$ (11,000,000)

Series M-35 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 350,000,000

Borrowing costs recognised as expense

$ 4,000,000

Series M-44 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,000,000,000

Series M-45 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.45%

Principal amount

$ 500,000,000

Series M-22 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 1,000,000,000

Borrowing costs recognised as expense

$ 11,000,000

Series M-40 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 700,000,000

Series M-46 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 800,000,000

Series M-36 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 300,000,000

Borrowing costs recognised as expense

$ 5,000,000

Hedge on M-18

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 700,000,000

Series M-42 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 850,000,000

Series M-43 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.90%

Principal amount

$ 650,000,000

Series M-32 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 500,000,000

Early debt redemption costs

$ 11,000,000

Series M-41 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 750,000,000

Series M-19 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 200,000,000

Series M-23 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 500,000,000

Fixed interest rate | Series M-35 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.37%

Fixed interest rate | Series M-44 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.70%

Fixed interest rate | Series M-22 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.40%

Fixed interest rate | Series M-40 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.00%

Fixed interest rate | Series M-46 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.60%

Fixed interest rate | Series M-36 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.88%

Fixed interest rate | Hedge on M-18

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.00%

Fixed interest rate | Series M-42 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.00%

Fixed interest rate | Series M-32 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.41%

Fixed interest rate | Series M-41 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.55%

Fixed interest rate | Series M-19 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.64%

Fixed interest rate | Series M-23 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.65%

Gross carrying amount | Unsecured committed term credit facility

Disclosure of detailed information about borrowings [line items]

Repayments of long-term debt

$ 480,000,000

$ 357

Entering into significant commitments or contingent liabilities | Series M-47 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 500,000,000

Entering into significant commitments or contingent liabilities | Series M-33 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 300,000,000

Entering into significant commitments or contingent liabilities | Fixed interest rate | Series M-47 Medium-Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.35%

Entering into significant commitments or contingent liabilities | Fixed interest rate | Series M-33 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.52%

Provisions (Details)

Provisions (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	$ 312
Additions	60
Usage	(32)
Reversals	(30)
Acquired through business combinations	18
Other provisions, ending balance	328
Current		$ 55	$ 39
Non-current		273	273
Total other provisions	312	328	312
Asset retirement obligations (AROs)
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	175
Additions	14
Usage	(2)
Reversals	(18)
Acquired through business combinations	1
Other provisions, ending balance	170
Current		11
Non-current		159
Total other provisions	175	170	175
Other
Reconciliation of changes in other provisions [abstract]
Other provisions, beginning balance	137
Additions	46
Usage	(30)
Reversals	(12)
Acquired through business combinations	17
Other provisions, ending balance	158
Current		44
Non-current		114
Total other provisions	$ 137	$ 158	$ 137

Post-employee benefit plans - S

Post-employee benefit plans - Service cost (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
DC pension	$ (102)	$ (100)
Plan amendment gain on OPEBs and DB pension	16	27
Less: Capitalized benefit plans cost	58	59
Total post-employment benefit plans service cost included in operating costs	(242)	(224)
Other costs recognized in severance, acquisition and other costs	(10)	5
Total post-employment benefit plans service cost	(252)	(219)
DB pension
Disclosure of defined benefit plans [line items]
Current service cost	(208)	(203)
OPEBs
Disclosure of defined benefit plans [line items]
Current service cost	$ (6)	$ (7)

Post-employee benefit plans - I

Post-employee benefit plans - Interest cost (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Total interest on post-employment benefit obligations	$ (72)	$ (81)
DB pension
Disclosure of net defined benefit liability (asset) [line items]
Total interest on post-employment benefit obligations	(18)	(24)
OPEBs
Disclosure of net defined benefit liability (asset) [line items]
Total interest on post-employment benefit obligations	$ (54)	$ (57)

Post-employee benefit plans - O

Post-employee benefit plans - Other comprehensive income (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Employee Benefits [Abstract]
Cumulative losses recognized directly in equity, January 1	$ (2,646)	$ (2,384)
Actuarial (losses) gains in other comprehensive income	(313)	(264)
(Increase) decrease in the effect of the asset limit	(25)	2
Cumulative losses recognized directly in equity, December 31	(2,984)	$ (2,646)
Cumulative actuarial losses	3,217
Cumulative decrease in the effect of the asset limit	$ 233

Post-employee benefit plans - B

Post-employee benefit plans - Benefit (obligations) assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	$ (1,702)
Changes in net defined benefit liability (asset) [abstract]
Interest on obligations	(72)	$ (81)
Actuarial (losses) gains	(313)	(264)
Post-employment benefit obligations/Fair value of plan assets, December 31	(1,846)	(1,702)
Post-employment benefit assets included in other non-current assets	262	403
Post-employment benefit obligations	(2,108)	(2,105)
Experience gains included in actuarial gains	911	157
Actual return on plan assets	$ 1,797	$ 874
Actual return on plan assets percent	8.20%	4.70%
Benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	$ (22,537)	$ (22,380)
Changes in net defined benefit liability (asset) [abstract]
Current service cost	(214)	(210)
Interest on obligations	(961)	(920)
Actuarial (losses) gains	(1,221)	(299)
Net curtailment (losses) gains	12	32
Loss on plan transfer	(6)	0
Benefit payments	1,401	1,248
Employee contributions	(10)	(5)
Acquisition of MTS	(2,682)	0
Plan transfer	(122)	0
Other	39	(3)
Post-employment benefit obligations/Fair value of plan assets, December 31	(26,057)	(22,537)
Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	20,843	20,510
Changes in net defined benefit liability (asset) [abstract]
Interest on obligations	889	839
Actuarial (losses) gains	908	35
Benefit payments	(1,401)	(1,248)
Employer contributions	382	702
Employee contributions	10	5
Acquisition of MTS	2,735	0
Post-employment benefit obligations/Fair value of plan assets, December 31	24,244	20,843
Plan deficit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(1,694)
Changes in net defined benefit liability (asset) [abstract]
Post-employment benefit obligations/Fair value of plan assets, December 31	(1,813)	(1,694)
Effect of asset limit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(8)
Changes in net defined benefit liability (asset) [abstract]
Post-employment benefit obligations/Fair value of plan assets, December 31	(33)	(8)
DB pension
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(298)
Changes in net defined benefit liability (asset) [abstract]
Current service cost	(208)	(203)
Interest on obligations	(18)	(24)
Post-employment benefit obligations/Fair value of plan assets, December 31	(492)	(298)
Post-employment benefit assets included in other non-current assets	262	403
Post-employment benefit obligations	(754)	(701)
DB pension | Benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(20,853)	(20,675)
Changes in net defined benefit liability (asset) [abstract]
Current service cost	(208)	(203)
Interest on obligations	(896)	(852)
Actuarial (losses) gains	(1,193)	(311)
Net curtailment (losses) gains	(4)	27
Loss on plan transfer	(6)	0
Benefit payments	1,320	1,169
Employee contributions	(10)	(5)
Acquisition of MTS	(2,677)	0
Plan transfer	(122)	0
Other	1	(3)
Post-employment benefit obligations/Fair value of plan assets, December 31	(24,404)	(20,853)
DB pension | Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	20,563	20,244
Changes in net defined benefit liability (asset) [abstract]
Interest on obligations	878	828
Actuarial (losses) gains	896	29
Benefit payments	(1,320)	(1,169)
Employer contributions	305	626
Employee contributions	10	5
Acquisition of MTS	2,735	0
Post-employment benefit obligations/Fair value of plan assets, December 31	23,945	20,563
DB pension | Plan deficit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(290)
Changes in net defined benefit liability (asset) [abstract]
Post-employment benefit obligations/Fair value of plan assets, December 31	(459)	(290)
DB pension | Effect of asset limit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(8)
Changes in net defined benefit liability (asset) [abstract]
Post-employment benefit obligations/Fair value of plan assets, December 31	(33)	(8)
OPEBs
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(1,404)
Changes in net defined benefit liability (asset) [abstract]
Current service cost	(6)	(7)
Interest on obligations	(54)	(57)
Post-employment benefit obligations/Fair value of plan assets, December 31	(1,354)	(1,404)
Post-employment benefit assets included in other non-current assets	0	0
Post-employment benefit obligations	(1,354)	(1,404)
OPEBs | Benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(1,684)	(1,705)
Changes in net defined benefit liability (asset) [abstract]
Current service cost	(6)	(7)
Interest on obligations	(65)	(68)
Actuarial (losses) gains	(28)	12
Net curtailment (losses) gains	16	5
Loss on plan transfer	0	0
Benefit payments	81	79
Employee contributions	0	0
Acquisition of MTS	(5)	0
Plan transfer	0	0
Other	38	0
Post-employment benefit obligations/Fair value of plan assets, December 31	(1,653)	(1,684)
OPEBs | Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	280	266
Changes in net defined benefit liability (asset) [abstract]
Interest on obligations	11	11
Actuarial (losses) gains	12	6
Benefit payments	(81)	(79)
Employer contributions	77	76
Employee contributions	0	0
Acquisition of MTS	0	0
Post-employment benefit obligations/Fair value of plan assets, December 31	299	280
OPEBs | Plan deficit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	(1,404)
Changes in net defined benefit liability (asset) [abstract]
Post-employment benefit obligations/Fair value of plan assets, December 31	(1,354)	(1,404)
OPEBs | Effect of asset limit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations/Fair value of plan assets, January 1	0
Changes in net defined benefit liability (asset) [abstract]
Post-employment benefit obligations/Fair value of plan assets, December 31	$ 0	$ 0

Post-employee benefit plans - F

Post-employee benefit plans - Funded status (Details) $ in Millions	Jan. 15, 2016plan	Dec. 31, 2017CAD ($)	Dec. 31, 2016CAD ($)
Employee Benefits [Abstract]
Number of defined benefit plans retained during sale of subsidiaries | plan	2
Plan deficit
Disclosure of defined benefit plans [line items]
Present value of post- employment benefit obligations		$ (26,057)	$ (22,537)
Fair value of plan assets		24,244	20,843
Plan surplus (deficit)		(1,813)	(1,694)
Plan deficit | FUNDED
Disclosure of defined benefit plans [line items]
Present value of post- employment benefit obligations		(23,746)	(20,249)
Fair value of plan assets		23,894	20,520
Plan surplus (deficit)		148	271
Plan deficit | PARTIALLY FUNDED
Disclosure of defined benefit plans [line items]
Present value of post- employment benefit obligations		(1,976)	(1,995)
Fair value of plan assets		350	323
Plan surplus (deficit)		(1,626)	(1,672)
Plan deficit | UNFUNDED
Disclosure of defined benefit plans [line items]
Present value of post- employment benefit obligations		(335)	(293)
Fair value of plan assets		0	0
Plan surplus (deficit)		$ (335)	$ (293)

Post-employee benefit plans 115

Post-employee benefit plans - Significant assumptions (Details) - year	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Post-employment benefit obligations
Discount rate	3.60%	4.00%
Rate of compensation increase	2.25%	2.25%
Cost of living indexation rate	1.60%	1.60%
Life expectancy at age 65 (years)	23.2	23.1
Net post-employment benefit plans cost
Discount rate	4.20%	4.30%
Rate of compensation increase	2.25%	2.50%
Life expectancy at age 65 (years)	23.1	23
Weighted average duration of defined benefit obligation	15
Cost of medication
Net post-employment benefit plans cost
Actuarial assumption of medical cost trend rates	8.00%
Ultimate actuarial assumption of medical cost trend rates	4.50%
Term to reach ultimate actuarial assumption of medical cost trend rate	20 years
Cost of covered dental benefits
Net post-employment benefit plans cost
Actuarial assumption of medical cost trend rates	4.00%
Cost of covered hospital benefits
Net post-employment benefit plans cost
Actuarial assumption of medical cost trend rates	3.30%
Cost of other covered healthcare benefits
Net post-employment benefit plans cost
Actuarial assumption of medical cost trend rates	3.00%
DB pension
Net post-employment benefit plans cost
Cost of living indexation rate	1.60%	1.60%

Post-employee benefit plans - H

Post-employee benefit plans - Helathcare cost trend rates and sensitivity analysis (Details) $ in Millions	12 Months Ended
	Dec. 31, 2017CAD ($)
Actuarial assumption of medical cost trend rates
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	1.00%
Percentage of reasonably possible decrease in actuarial assumption	1.00%
Impact on net post-employment benefit plans cost, increase in assumption	$ 7
Impact on net post-employment benefit plans cost, decrease in assumption	(5)
Impact on post-employment benefit obligation, increase in assumption	133
Impact on post-employment benefit obligation, decrease in assumption	$ (115)
Actuarial assumption of discount rates
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.50%
Percentage of reasonably possible decrease in actuarial assumption	0.50%
Impact on net post-employment benefit plans cost, increase in assumption	$ (70)
Impact on net post-employment benefit plans cost, decrease in assumption	62
Impact on post-employment benefit obligation, increase in assumption	(1,636)
Impact on post-employment benefit obligation, decrease in assumption	1,746
Actuarial assumption of life expectancy
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Impact on net post-employment benefit plans cost, increase in assumption	33
Impact on net post-employment benefit plans cost, decrease in assumption	(31)
Impact on post-employment benefit obligation, increase in assumption	834
Impact on post-employment benefit obligation, decrease in assumption	$ (808)
Duration of reasonably possible decrease in actuarial assumptions	1 year
Duration of reasonably possible increase in actuarial assumption	1 year

Post-employee benefit plans 117

Post-employee benefit plans - Fair value of plan assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of fair value of plan assets [line items]
Equity securities, total plan assets fair value percent	22.00%	22.00%
Debt securities, total plan assets fair value percent	65.00%	68.00%
Alternative investments, total plan asset fair value percent	13.00%	10.00%
Total plan assets fair value percent	100.00%	100.00%
Defined benefit obligation hedged	$ 5,000
DB pension
Disclosure of fair value of plan assets [line items]
Plan assets, at fair value	23,945	$ 20,563
Equity securities included in total plan assets	$ 13	$ 17
Equity securities percent included in total plan assets	0.05%	0.08%
Debt securities included in total plan assets	$ 11	$ 15
Debt securities percent included in total plan assets	0.05%	0.07%
Alternative investments included in total plan assets	$ 135	$ 135
Alternative investments percent included in total plan assets	0.56%	0.66%
Canadian | DB pension
Disclosure of fair value of plan assets [line items]
Equity securities	$ 1,045	$ 901
Foreign | DB pension
Disclosure of fair value of plan assets [line items]
Equity securities	$ 4,349	3,682
Bottom of range
Disclosure of fair value of plan assets [line items]
Equity securities, weighted average target allocation	20.00%
Debt securities, weighted average target allocation	55.00%
Alternative investments, weighted average target allocation	0.00%
Top of range
Disclosure of fair value of plan assets [line items]
Equity securities, weighted average target allocation	35.00%
Debt securities, weighted average target allocation	80.00%
Alternative investments, weighted average target allocation	25.00%
Debt securities, excluding money market | Canadian | DB pension
Disclosure of fair value of plan assets [line items]
Debt securities	$ 13,126	12,469
Debt securities, excluding money market | Foreign | DB pension
Disclosure of fair value of plan assets [line items]
Debt securities	1,890	1,068
Money market | DB pension
Disclosure of fair value of plan assets [line items]
Debt securities	491	387
Private equities | DB pension
Disclosure of fair value of plan assets [line items]
Alternative investments	1,484	1,164
Hedge funds | DB pension
Disclosure of fair value of plan assets [line items]
Alternative investments	965	726
Real estate | DB pension
Disclosure of fair value of plan assets [line items]
Alternative investments	484	55
Other | DB pension
Disclosure of fair value of plan assets [line items]
Alternative investments	$ 111	$ 111

Post-employee benefit plans - C

Post-employee benefit plans - Contributions (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of defined benefit plans [line items]
Contributions, defined contribution plan	$ (108)	$ (99)
Estimated of contributions expected to be paid to plan for next annual reporting period, defined contribution plan	110
DB pension
Disclosure of defined benefit plans [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period, defined benefit plan	210
OPEBs
Disclosure of defined benefit plans [line items]
Estimate of contributions expected to be paid to plan for next annual reporting period, defined benefit plan	80
Plan assets
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	(382)	(702)
Plan assets | DB pension
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	(305)	(626)
Voluntary contributions	100	400
Plan assets | OPEBs
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	$ (77)	$ (76)

Other non-current liabilitie119

Other non-current liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Subclassifications of assets, liabilities and equities [abstract]
Long-term disability benefits obligation	$ 322	$ 302
Provisions	273	273
Deferred revenue on long-term contracts	174	105
CRTC deferral account obligation	96	104
Future tax liabilities	81	73
CRTC tangible benefits obligation	73	115
Other	204	305
Other non-current liabilities	$ 1,223	$ 1,277

Financial and capital manage120

Financial and capital management - Financial instruments measured at amortized cost (Details) - Financial liabilities at amortised cost, category - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
CRTC tangible benefits obligation
Disclosure of financial liabilities [line items]
CARRYING VALUE	$ 111	$ 166
FAIR VALUE	110	169
CRTC deferral account obligation
Disclosure of financial liabilities [line items]
CARRYING VALUE	124	136
FAIR VALUE	128	145
Debt securities, finance leases and other debt
Disclosure of financial liabilities [line items]
CARRYING VALUE	19,321	17,879
FAIR VALUE	$ 21,298	$ 20,093

Financial and capital manage121

Financial and capital management - Financial instruments measured at fair value (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of financial assets [line items]
Assets	$ 54,263	$ 50,108
Liabilities	$ (34,780)	(32,254)
Repurchase obligation of trust ownership percentage	9.00%
MLSE financial liability
Disclosure of financial assets [line items]
Liabilities	$ (135)	(135)
MLSE financial liability | QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
Disclosure of financial assets [line items]
Liabilities	0	0
MLSE financial liability | OBSERVABLE MARKET DATA (LEVEL 2)
Disclosure of financial assets [line items]
Liabilities	0	0
MLSE financial liability | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Liabilities	(135)	(135)
AFS publicly-traded and privately-held investments
Disclosure of financial assets [line items]
Assets	103	103
AFS publicly-traded and privately-held investments | QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
Disclosure of financial assets [line items]
Assets	1	1
AFS publicly-traded and privately-held investments | OBSERVABLE MARKET DATA (LEVEL 2)
Disclosure of financial assets [line items]
Assets	0	0
AFS publicly-traded and privately-held investments | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Assets	102	102
Derivative financial instruments | Derivative financial instruments
Disclosure of financial assets [line items]
Assets (liabilities)	(48)	166
Derivative financial instruments | Derivative financial instruments | QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
Disclosure of financial assets [line items]
Assets (liabilities)	0	0
Derivative financial instruments | Derivative financial instruments | OBSERVABLE MARKET DATA (LEVEL 2)
Disclosure of financial assets [line items]
Assets (liabilities)	(48)	166
Derivative financial instruments | Derivative financial instruments | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Assets (liabilities)	0	0
Other | Other
Disclosure of financial assets [line items]
Assets (liabilities)	60	35
Other | Other | QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
Disclosure of financial assets [line items]
Assets (liabilities)	0	0
Other | Other | OBSERVABLE MARKET DATA (LEVEL 2)
Disclosure of financial assets [line items]
Assets (liabilities)	106	88
Other | Other | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Assets (liabilities)	$ (46)	$ (53)

Financial and capital manage122

Financial and capital management - Credit risk, allowance for doubtful accounts (Details) - Loan secured by trade receivables - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	$ (60)	$ (64)
Additions	(99)	(102)
Usage	104	106
Balance, December 31	$ (55)	$ (60)

Financial and capital manage123

Financial and capital management - Credit risk, trade receivables not impaired (Details) - Loan secured by trade receivables - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of internal credit grades [line items]
Financial assets	$ 3,083	$ 2,907
Trade receivables not past due
Disclosure of internal credit grades [line items]
Financial assets	2,257	2,187
Trade receivables past due and not impaired | Under 60 days
Disclosure of internal credit grades [line items]
Financial assets	491	286
Trade receivables past due and not impaired | 60 to 120 days
Disclosure of internal credit grades [line items]
Financial assets	279	359
Trade receivables past due and not impaired | Over 120 days
Disclosure of internal credit grades [line items]
Financial assets	$ 56	$ 75

Financial and capital manage124

Financial and capital management - Liquidity risk (Details) - CAD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	$ 2,808
MLSE financial liability	135	$ 135
2,018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	572
2,019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	501
2,020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	326
2,021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	278
2,022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	248
THEREAFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	883
Gross carrying amount
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	19,317	17,902
Gross carrying amount | Notes payable
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	3,151	2,649
Gross carrying amount | Loans secured by trade receivables
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	921	$ 931
Liquidity risk
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	8,416
MLSE financial liability	135
Total	32,576
Liquidity risk | 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	792
MLSE financial liability	135
Total	6,232
Liquidity risk | 2019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	688
MLSE financial liability	0
Total	2,730
Liquidity risk | 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	628
MLSE financial liability	0
Total	2,378
Liquidity risk | 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	586
MLSE financial liability	0
Total	3,111
Liquidity risk | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	525
MLSE financial liability	0
Total	2,487
Liquidity risk | THEREAFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by trade receivables	5,197
MLSE financial liability	0
Total	15,638
Liquidity risk | Gross carrying amount
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	2,808
Liquidity risk | Gross carrying amount | 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	572
Liquidity risk | Gross carrying amount | 2019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	501
Liquidity risk | Gross carrying amount | 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	326
Liquidity risk | Gross carrying amount | 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	278
Liquidity risk | Gross carrying amount | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	248
Liquidity risk | Gross carrying amount | THEREAFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Minimum finance lease payments payable	883
Liquidity risk | Gross carrying amount | Long-term debt
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	17,145
Liquidity risk | Gross carrying amount | Long-term debt | 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	661
Liquidity risk | Gross carrying amount | Long-term debt | 2019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	1,541
Liquidity risk | Gross carrying amount | Long-term debt | 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	1,424
Liquidity risk | Gross carrying amount | Long-term debt | 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	2,247
Liquidity risk | Gross carrying amount | Long-term debt | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	1,714
Liquidity risk | Gross carrying amount | Long-term debt | THEREAFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	9,558
Liquidity risk | Gross carrying amount | Notes payable
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	3,151
Liquidity risk | Gross carrying amount | Notes payable | 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	3,151
Liquidity risk | Gross carrying amount | Notes payable | 2019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | THEREAFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	921
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	921
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2019
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | THEREAFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	$ 0

Financial and capital manage125

Financial and capital management - Market risk (Details) - 12 months ended Dec. 31, 2017 - Currency risk	CAD ($)	USD ($)	USD ($)
Disclosure of detailed information about hedged items [line items]
Nominal amount of hedging instrument settled	$ 480,000,000	$ 357,000,000
Percentage of possible change in risk variable	10.00%		10.00%
Reasonably possible change in risk variable impact on net earnings	$ 2,000,000
Reasonably possible change in 10% depreciation (appreciation) of the CAD dollar impact on other comprehensive income	133,000,000
Maturing in 2018 | Cash flow | Commercial paper | Amount to receive
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value			$ 2,492,000,000
Maturing in 2018 | Cash flow | Commercial paper | Amount to pay
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value	3,180,000,000
Maturing in 2018 | Cash flow | Anticipated transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value			872,000,000
Maturing in 2018 | Cash flow | Anticipated transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value	1,134,000,000
Maturing in 2018 | Fair value hedges | Anticipated transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value			36,000,000
Maturing in 2018 | Fair value hedges | Anticipated transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value	46,000,000
Maturing in 2018 - 2019 | Cash flow | Anticipated transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value	97,000,000
Maturing in 2018 - 2019 | Cash flow | Anticipated transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value			75,000,000
Maturing in 2019 | Cash flow | Anticipated transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value			576,000,000
Maturing in 2019 | Cash flow | Anticipated transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value	721,000,000
Maturing in 2020 - 2021 | Cash flow | Anticipated transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value			$ 76,000,000
Maturing in 2020 - 2021 | Cash flow | Anticipated transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value	$ 96,000,000

Financial and capital manage126

Financial and capital management - Interest rate exposures (Details) - Interest rate risk - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about hedging instruments [line items]
Percentage of possible change in risk variable	1.00%
Interest rate exposure, interest rate percent decrease	1.00%
Reasonably possible change in risk variable impact on net earnings	$ 29,000,000
Fair value hedges | Interest rate swap contract
Disclosure of detailed information about hedging instruments [line items]
Nominal amount of hedging instrument settled		$ 700,000,000
Gain (loss) on change in fair value of hedging instrument used as basis for recognising hedge ineffectiveness		15,000,000
Gain (loss) on change in fair value of hedged item used as basis for recognising hedge ineffectiveness		16,000,000
Non-current borrowings | Fair value hedges | Interest rate lock
Disclosure of detailed information about hedging instruments [line items]
Nominal amount of hedging instrument settled		500,000,000
Dividend rate resets on preferred shares | Fair value hedges | Interest rate lock
Disclosure of detailed information about hedging instruments [line items]
Nominal amount of hedging instrument settled		$ 350,000,000

Financial and capital manage127

Financial and capital management - Equity price exposures (Details) - Equity price risk - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of detailed information about hedging instruments [line items]
Percentage of possible change in risk variable	5.00%
Interest rate exposure, interest rate percent decrease	5.00%
Reasonably possible change in risk variable impact on net earnings	$ 38
Forward contract | Settlement of share-based compensation plans
Disclosure of detailed information about hedging instruments [line items]
Financial instruments designated as hedging instruments, at fair value	$ 45	$ 111

Financial and capital manage128

Financial and capital management - Capital management (Details)	Feb. 07, 2018$ / shares	Feb. 01, 2017$ / shares	Dec. 31, 2017	Feb. 06, 2018$ / shares	Jan. 31, 2017$ / shares	Dec. 31, 2016
Disclosure of objectives, policies and processes for managing capital [line items]
Exceeded limit in internal net debt leverage ratio			0.45
Summary Of Key Ratios [Abstract]
Net debt leverage ratio			2.70			2.57
Adjusted EBITDA to net interest expense ratio			9.12			9.31
Approved Increase In Annual Dividend	0.052	0.051
Dividends paid, ordinary shares per share	$ 3.02	$ 2.87		$ 2.87	$ 2.73
Percentage of preferred shares included in debt leverage calculation			50.00%
Bottom of range
Disclosure of objectives, policies and processes for managing capital [line items]
Target debt leverage ratio			1.75
Target adjusted EBITDA to net interest expense ratio			7.5
Top of range
Disclosure of objectives, policies and processes for managing capital [line items]
Target debt leverage ratio			2.25
Dividends declared
Summary Of Key Ratios [Abstract]
Dividends declared per common share (in CAD per share)	$ 0.7550

Share capital - Summary of prin

Share capital - Summary of principal terms of preference shares (Details) $ / shares in Units, $ in Millions	Mar. 01, 2018shares	Feb. 28, 2018	Dec. 01, 2017shares	Sep. 01, 2017shares	Dec. 31, 2017CAD ($)vote$ / sharesshares	Dec. 31, 2016CAD ($)
Disclosure of classes of share capital [line items]
Recurring redemption date term					5 years
Series Q
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					8,000,000
ISSUED (in shares)					0
OUTSTANDING (in shares)					0
STATED CAPITAL | $					$ 0	$ 0
Series R
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					4.13%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					8,000,000
ISSUED (in shares)					8,000,000
OUTSTANDING (in shares)					8,000,000
STATED CAPITAL | $					$ 200	200
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series S
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					8,000,000
ISSUED (in shares)					3,513,448
OUTSTANDING (in shares)					3,513,448
STATED CAPITAL | $					$ 88	88
Series T
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					3.019%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					8,000,000
ISSUED (in shares)					4,486,552
OUTSTANDING (in shares)					4,486,552
STATED CAPITAL | $					$ 112	112
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series Y
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					10,000,000
ISSUED (in shares)					8,081,491
OUTSTANDING (in shares)			8,772,468		8,081,491
STATED CAPITAL | $					$ 202	219
Share conversion ratio			1
Share conversions (in shares)			1,276,161
Series Z
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					3.904%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					10,000,000
ISSUED (in shares)					1,918,509
OUTSTANDING (in shares)			1,227,532		1,918,509
STATED CAPITAL | $					$ 48	31
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Share conversion ratio			1
Share conversions (in shares)			585,184
Series AA
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					3.61%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					20,000,000
ISSUED (in shares)					11,398,396
OUTSTANDING (in shares)				10,144,302	11,398,396
STATED CAPITAL | $					$ 291	259
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Share conversion ratio				1
Share conversions (in shares)				965,769
Series AB
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					20,000,000
ISSUED (in shares)					8,601,604
OUTSTANDING (in shares)				9,855,698	8,601,604
STATED CAPITAL | $					$ 219	251
Share conversion ratio				1
Share conversions (in shares)				2,219,863
Series AC
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					3.55%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					20,000,000
ISSUED (in shares)					5,069,935
OUTSTANDING (in shares)					5,069,935
STATED CAPITAL | $					$ 129	129
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AD
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					20,000,000
ISSUED (in shares)					14,930,065
OUTSTANDING (in shares)					14,930,065
STATED CAPITAL | $					$ 381	381
Series AE
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					24,000,000
ISSUED (in shares)					9,292,133
OUTSTANDING (in shares)					9,292,133
STATED CAPITAL | $					$ 232	232
Series AF
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					3.11%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					24,000,000
ISSUED (in shares)					6,707,867
OUTSTANDING (in shares)					6,707,867
STATED CAPITAL | $					$ 168	168
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AG
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					2.80%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					22,000,000
ISSUED (in shares)					4,985,351
OUTSTANDING (in shares)					4,985,351
STATED CAPITAL | $					$ 125	125
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AH
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					22,000,000
ISSUED (in shares)					9,014,649
OUTSTANDING (in shares)					9,014,649
STATED CAPITAL | $					$ 225	225
Series AI
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					2.75%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					22,000,000
ISSUED (in shares)					5,949,884
OUTSTANDING (in shares)					5,949,884
STATED CAPITAL | $					$ 149	149
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AJ
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
AUTHORIZED (in shares)					22,000,000
ISSUED (in shares)					8,050,116
OUTSTANDING (in shares)					8,050,116
STATED CAPITAL | $					$ 201	201
Series AK
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					2.954%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					25,000,000
ISSUED (in shares)					22,745,921
OUTSTANDING (in shares)					22,745,921
STATED CAPITAL | $					$ 569	569
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AL
Disclosure of classes of share capital [line items]
AUTHORIZED (in shares)					25,000,000
ISSUED (in shares)					2,254,079
OUTSTANDING (in shares)					2,254,079
STATED CAPITAL | $					$ 56	56
Recurring redemption date term					5 years
Series AL | December 31, 2021
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
Series AL | Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
Series AM
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					2.764%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					30,000,000
ISSUED (in shares)					9,546,615
OUTSTANDING (in shares)					9,546,615
STATED CAPITAL | $					$ 218	218
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AN
Disclosure of classes of share capital [line items]
AUTHORIZED (in shares)					30,000,000
ISSUED (in shares)					1,953,385
OUTSTANDING (in shares)					1,953,385
STATED CAPITAL | $					$ 45	45
Recurring redemption date term					5 years
Series AN | March 31, 2021
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
Series AN | Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
Series AO
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					4.26%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					30,000,000
ISSUED (in shares)					4,600,000
OUTSTANDING (in shares)					4,600,000
STATED CAPITAL | $					$ 118	118
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AP
Disclosure of classes of share capital [line items]
AUTHORIZED (in shares)					30,000,000
ISSUED (in shares)					0
OUTSTANDING (in shares)					0
STATED CAPITAL | $					$ 0	0
Recurring redemption date term					5 years
Series AP | March 31, 2017
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
Series AP | After March 31, 2017 And Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
Series AQ
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)					4.25%
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
AUTHORIZED (in shares)					30,000,000
ISSUED (in shares)					9,200,000
OUTSTANDING (in shares)					9,200,000
STATED CAPITAL | $					$ 228	228
Recurring redemption date term					5 years
Dividend rate reset term					5 years
Series AR
Disclosure of classes of share capital [line items]
AUTHORIZED (in shares)					30,000,000
ISSUED (in shares)					0
OUTSTANDING (in shares)					0
STATED CAPITAL | $					$ 0	0
Recurring redemption date term					5 years
Series AR | September 30, 2023
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25
Series AR | After September 30, 2023 And Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (cad per share) | $ / shares					$ 25.50
Preferred shares
Disclosure of classes of share capital [line items]
STATED CAPITAL | $					$ 4,004	$ 4,004
Vote per share | vote					1
Share conversion ratio					1
Major ordinary share transactions | Series AC
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE (as a percent)	4.38%	3.55%
OUTSTANDING (in shares)	5,069,935
Share conversion ratio	1
Share conversions (in shares)	397,181
Major ordinary share transactions | Series AD
Disclosure of classes of share capital [line items]
OUTSTANDING (in shares)	14,930,065
Share conversion ratio	1
Share conversions (in shares)	5,356,937

Share capital - Summary of comm

Share capital - Summary of common shares (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Feb. 08, 2018
NUMBER OF SHARES
Shares issued for the acquisition of MTS	$ 1,594,000,000
Shares issued under employee stock option plan (in shares)	2,555,863	2,236,891
Shares issued under employee stock option plan	$ 116,000,000	$ 98,000,000
Shares issued under dividend reinvestment plan		38,000,000
Shares issued under ESP	5,000,000	128,000,000
Common shares
NUMBER OF SHARES
Stated capital beginning of period	18,370,000,000
Stated capital end of period	$ 20,091,000,000	$ 18,370,000,000
SHARES ISSUED | Class B
NUMBER OF SHARES
Number of shares beginning of period (in shares)	0
Number of shares end of period (in shares)	0	0
SHARES ISSUED | Common shares
NUMBER OF SHARES
Number of shares beginning of period (in shares)	870,706,332	865,614,188
Stated capital beginning of period	$ 18,370,000,000	$ 18,100,000,000
Shares issued for the acquisition of MTS (in shares)	27,642,714	0
Shares issued for the acquisition of MTS	$ 1,594,000,000	$ 0
Shares issued under employee stock option plan (in shares)	2,555,863	2,236,891
Shares issued under employee stock option plan	$ 122,000,000	$ 104,000,000
Shares issued under dividend reinvestment plan (in shares)	0	688,839
Shares issued under dividend reinvestment plan	$ 0	$ 38,000,000
Shares issued under ESP (in shares)	91,731	2,166,414
Shares issued under ESP	$ 5,000,000	$ 128,000,000
Number of shares end of period (in shares)	900,996,640	870,706,332
Stated capital end of period	$ 20,091,000,000	$ 18,370,000,000
Major ordinary share transactions
NUMBER OF SHARES
Stock repurchase program, number of shares authorized to be repurchased			3,500,000
Stock repurchase program, authorized amount			$ 175,000,000

Share-based payments - Share-ba

Share-based payments - Share-based payment Amounts Included in the Income Statements as Operating Costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	$ (81)	$ (90)
ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	(28)	(29)
RSUs/PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	(44)	(49)
Other
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	$ (9)	$ (12)

Share-based payments - Narrativ

Share-based payments - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of shares authorized (in shares)	14,586,683
ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum employee contribution rate	12.00%
Award vesting period	2 years
Number of shares authorized (in shares)	5,591,566
RSUs/PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period	3 years
DSP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period	3 years
Liabilities from share-based payment transactions	$ 30	$ 37
Stock Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period	3 years
Award exercise period	7 years
Top of range | ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum employer contribution rate	2.00%
Bottom of range | Deferred Stock Units (DSU)
Disclosure of terms and conditions of share-based payment arrangement [line items]
Percent of employee compensation paid in DSUs after minimum share ownership requirement	50.00%

Share-based payments - ESP Opti

Share-based payments - ESP Option Activity (Details) - ESP	12 Months Ended
	Dec. 31, 2017CAD ($)shares	Dec. 31, 2016CAD ($)shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Unvested contributions, January 1 (in shares)	1,073,212	1,146,046
Granted (in shares)	610,657	600,808
Dividends credited (in shares)	49,299	49,988
Vested (in shares)	(553,837)	(586,309)
Forfeited (in shares)	(140,301)	(137,321)
Unvested contributions, December 31 (in shares)	1,039,030	1,073,212
Weighted average fair value at measurement date, other equity instruments granted | $	$ 60	$ 59

Share-based payments - Outstand

Share-based payments - Outstanding RSUs/PSUs Activity (Details) - RSUs/PSUs	12 Months Ended
	Dec. 31, 2017shares	Dec. 31, 2016CAD ($)shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, outstanding (in shares)	2,928,698	3,333,583
Granted (in shares)	879,626	874,888
Dividends credited (in shares)	132,402	137,583
Settled (in shares)	(1,096,403)	(1,321,846)
Forfeited (in shares)	(103,931)	(95,510)
Ending balance, outstanding (in shares)	2,740,392	2,928,698
Vested, As of December 31(in shares)	985,382	1,058,200
Weighted average fair value at measurement date, other equity instruments granted | $		$ 58

Share-based payments - Outst135

Share-based payments - Outstanding DSUs Activity (Details) - Deferred Stock Units (DSU)	12 Months Ended
	Dec. 31, 2017CAD ($)shares	Dec. 31, 2016shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, outstanding (in shares)	4,131,229	3,796,051
Issued (in shares)	69,742	87,665
Settlement of RSUs/PSUs (in shares)	101,066	323,428
Dividends credited (in shares)	203,442	183,852
Settled (in shares)	(195,951)	(259,767)
Ending balance, outstanding (in shares)	4,309,528	4,131,229
Weighted average fair value at measurement date, other equity instruments granted | $	$ 59

Share-based payments - Outst136

Share-based payments - Outstanding Stock Options (Details)	12 Months Ended
	Dec. 31, 2017CAD ($)shares$ / shares	Dec. 31, 2016CAD ($)shares$ / shares
Share-based Payment Arrangements [Abstract]
Outstanding, beginning balance (in shares) | shares	10,242,162	9,666,904
Granted (in shares) | shares	3,043,448	2,968,062
Exercised (in shares) | shares	(2,555,863)	(2,236,891)
Forfeited (in shares) | shares	(239,498)	(155,913)
Outstanding, ending balance (in shares) | shares	10,490,249	10,242,162
Exercisable at December 31 (in shares) | shares	2,013,983	1,786,251
Weighted average exercise price of share options outstanding, beginning balance (CAD per share) | $	$ 52	$ 48
Weighted average exercise price of share options granted (CAD per share) | $	59	58
Weighted average exercise price of share options exercised (CAD per share) | $	45	44
Weighted average exercise price of share options forfeited (CAD per share) | $	58	52
Weighted average exercise price of share options outstanding, ending balance (CAD per share) | $	55	52
Weighted average exercise price of share options exercisable at December 31 (CAD per share) | $	$ 45	$ 42
Weighted average share price, share options exercised (CAD per share) | $ / shares	$ 60	$ 59

Share-based payments - Stock Op

Share-based payments - Stock Options Exercise Prices and Weighted Average Remaining Life (Details)	Dec. 31, 2017CAD ($)sharesyear	Dec. 31, 2016CAD ($)shares	Dec. 31, 2015CAD ($)shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER OF SHARES | shares	10,490,249	10,242,162	9,666,904
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	4.68
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 55	$ 52	$ 48
$30–$39
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER OF SHARES | shares	35,408
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	0.14
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 36
$30–$39 | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	30
$30–$39 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	$ 39
$40-$49
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER OF SHARES | shares	1,978,575
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	2.54
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 46
$40-$49 | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	40
$40-$49 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	$ 49
$50-$59
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER OF SHARES | shares	8,377,818
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	5.19
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 58
$50-$59 | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	50
$50-$59 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	$ 59
$60 & above
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER OF SHARES | shares	98,448
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	5.84
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 61
$60 & above | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	$ 60

Share-based payments - Fair Val

Share-based payments - Fair Value Assumptions (Details)	12 Months Ended
	Dec. 31, 2017CAD ($)year
Share-based Payment Arrangements [Abstract]
Weighted average fair value per option granted (CAD per share)	$ 1.97
Weighted average share price (CAD per share)	58
Weighted average exercise price (CAD per share)	$ 59
Dividend yield	5.00%
Expected volatility	13.00%
Risk-free interest rate	1.00%
Expected life (years) | year	4

Additional cash flow informa139

Additional cash flow information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Changes in liabilities arising from financing activities [abstract]
January 1, 2017	$ 22,045
Cash flows used in financing activities
Increase in notes payable	333	$ 991
Issue of long-term debt	3,011	2,244
Repayment of long-term debt	(2,653)	(2,516)
Cash dividends paid on common and preferred shares	(2,639)
Cash dividends paid by subsidiaries to non-controlling interests	(34)	(46)
Other financing activities	(60)	(54)
Increase (decrease) in liabilities arising from financing activities	(2,042)
Non-cash changes arising from
Finance lease additions	339
Dividends declared on common and preferred shares	2,692
Dividends declared by subsidiaries to non-controlling interests	45
Effect of changes in foreign exchange rates	0
Business acquisitions	972
Other	74
Total non-cash changes	4,122
December 31, 2017	24,125	22,045
DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT
Changes in liabilities arising from financing activities [abstract]
January 1, 2017	21,459
Cash flows used in financing activities
Increase in notes payable	452
Issue of long-term debt	3,011
Repayment of long-term debt	(2,653)
Cash dividends paid on common and preferred shares	0
Cash dividends paid by subsidiaries to non-controlling interests	0
Other financing activities	(44)
Increase (decrease) in liabilities arising from financing activities	766
Non-cash changes arising from
Finance lease additions	339
Dividends declared on common and preferred shares	0
Dividends declared by subsidiaries to non-controlling interests	0
Effect of changes in foreign exchange rates	(198)
Business acquisitions	972
Other	55
Total non-cash changes	1,168
December 31, 2017	23,393	21,459
DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT
Changes in liabilities arising from financing activities [abstract]
January 1, 2017	(31)
Cash flows used in financing activities
Increase in notes payable	(119)
Issue of long-term debt	0
Repayment of long-term debt	0
Cash dividends paid on common and preferred shares	0
Cash dividends paid by subsidiaries to non-controlling interests	0
Other financing activities	6
Increase (decrease) in liabilities arising from financing activities	(113)
Non-cash changes arising from
Finance lease additions	0
Dividends declared on common and preferred shares	0
Dividends declared by subsidiaries to non-controlling interests	0
Effect of changes in foreign exchange rates	198
Business acquisitions	0
Other	0
Total non-cash changes	198
December 31, 2017	54	(31)
DIVIDENDS PAYABLE
Changes in liabilities arising from financing activities [abstract]
January 1, 2017	617
Cash flows used in financing activities
Increase in notes payable	0
Issue of long-term debt	0
Repayment of long-term debt	0
Cash dividends paid on common and preferred shares	(2,639)
Cash dividends paid by subsidiaries to non-controlling interests	(34)
Other financing activities	0
Increase (decrease) in liabilities arising from financing activities	(2,673)
Non-cash changes arising from
Finance lease additions	0
Dividends declared on common and preferred shares	2,692
Dividends declared by subsidiaries to non-controlling interests	45
Effect of changes in foreign exchange rates	0
Business acquisitions	0
Other	(3)
Total non-cash changes	2,734
December 31, 2017	678	617
OTHER LIABILITIES
Changes in liabilities arising from financing activities [abstract]
January 1, 2017	0
Cash flows used in financing activities
Increase in notes payable	0
Issue of long-term debt	0
Repayment of long-term debt	0
Cash dividends paid on common and preferred shares	0
Cash dividends paid by subsidiaries to non-controlling interests	0
Other financing activities	(22)
Increase (decrease) in liabilities arising from financing activities	(22)
Non-cash changes arising from
Finance lease additions	0
Dividends declared on common and preferred shares	0
Dividends declared by subsidiaries to non-controlling interests	0
Effect of changes in foreign exchange rates	0
Business acquisitions	0
Other	22
Total non-cash changes	22
December 31, 2017	$ 0	$ 0

Committments and contingenci140

Committments and contingencies (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of contingent liabilities [line items]
Operating leases	$ 1,436
Commitments for property, plant and equipment and intangible assets	4,157
Purchase obligations	3,909
Proposed acquisition of Séries and Historia specialty channels	200
Acquisition of AlarmForce (1)	182
Total	9,884
Operating leases, rent expense	$ 399	$ 353
Bottom of range
Disclosure of contingent liabilities [line items]
Operating leases, term of contract	1 year
Top of range
Disclosure of contingent liabilities [line items]
Operating leases, term of contract	50 years
2,018
Disclosure of contingent liabilities [line items]
Operating leases	$ 312
Commitments for property, plant and equipment and intangible assets	1,039
Purchase obligations	865
Proposed acquisition of Séries and Historia specialty channels	200
Acquisition of AlarmForce (1)	182
Total	2,598
2,019
Disclosure of contingent liabilities [line items]
Operating leases	264
Commitments for property, plant and equipment and intangible assets	808
Purchase obligations	664
Proposed acquisition of Séries and Historia specialty channels	0
Acquisition of AlarmForce (1)	0
Total	1,736
2,020
Disclosure of contingent liabilities [line items]
Operating leases	225
Commitments for property, plant and equipment and intangible assets	614
Purchase obligations	550
Proposed acquisition of Séries and Historia specialty channels	0
Acquisition of AlarmForce (1)	0
Total	1,389
2,021
Disclosure of contingent liabilities [line items]
Operating leases	175
Commitments for property, plant and equipment and intangible assets	516
Purchase obligations	498
Proposed acquisition of Séries and Historia specialty channels	0
Acquisition of AlarmForce (1)	0
Total	1,189
2,022
Disclosure of contingent liabilities [line items]
Operating leases	119
Commitments for property, plant and equipment and intangible assets	372
Purchase obligations	429
Proposed acquisition of Séries and Historia specialty channels	0
Acquisition of AlarmForce (1)	0
Total	920
THEREAFTER
Disclosure of contingent liabilities [line items]
Operating leases	341
Commitments for property, plant and equipment and intangible assets	808
Purchase obligations	903
Proposed acquisition of Séries and Historia specialty channels	0
Acquisition of AlarmForce (1)	0
Total	$ 2,052

Related party transactions - Na

Related party transactions - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Associates and Joint Arrangements
Disclosure of transactions between related parties [line items]
Recognized revenue, related parties	$ 11	$ 16
Incurred expenses, related parties	177	180
Bell Canada | Master Trust Fund
Disclosure of transactions between related parties [line items]
Recognized revenue, related parties	$ 10	$ 10

Related party transactions - Di

Related party transactions - Disclosure of ownership percentages of significant subsidiaries (Details) - Subsidiaries	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Bell Canada
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100.00%	100.00%
Bell Mobility
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100.00%	100.00%
Bell Media
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100.00%	100.00%

Related party transactions -143

Related party transactions - Disclosure of transactions with key management personnel (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Related Party [Abstract]
Wages, salaries, fees and related taxes and benefits	$ (23)	$ (24)
Post-employment benefit plans and OPEBs cost	(3)	(4)
Share-based compensation	(23)	(27)
Key management personnel and board of directors compensation expense	$ (49)	$ (55)

Significant partly-owned sub144

Significant partly-owned subsidiaries - Summarized Statements of Financial Position (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of subsidiaries [line items]
Current assets	$ 4,639	$ 4,855
Non-current assets	49,624	45,253
Total assets	54,263	50,108
Current liabilities	10,787	10,108
Non-current liabilities	23,993	22,146
Total liabilities	34,780	32,254
Total equity attributable to BCE shareholders	19,160	17,540
Non-controlling interest	323	314
CTV Specialty hedge
Disclosure of subsidiaries [line items]
Current assets	328	293
Non-current assets	1,013	1,013
Total assets	1,341	1,306
Current liabilities	153	130
Non-current liabilities	184	195
Total liabilities	337	325
Total equity attributable to BCE shareholders	700	687
Non-controlling interest	$ 304	$ 294
Proportion of ownership interests held by non-controlling interests	29.90%	29.90%
Net assets	$ 6	$ 2

Significant partly-owned sub145

Significant partly-owned subsidiaries - Selected Income and Cash Flow Information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Disclosure of subsidiaries [line items]
Operating revenues	$ 22,719	$ 21,719
Net earnings	2,970	3,087
Net earnings attributable to NCI	56	56
Total comprehensive income	2,659	2,821
Non-controlling interest	54	54
Subsidiaries with material non-controlling interests
Disclosure of subsidiaries [line items]
Operating revenues	832	824
Net earnings	179	182
Net earnings attributable to NCI	56	56
Total comprehensive income	172	173
Non-controlling interest	54	54
Cash dividends paid to NCI	$ 34	46
CTV Specialty hedge
Disclosure of subsidiaries [line items]
Non-controlling interest		$ 3