BCE (BCE) 40-F 4 Mar 22 2021 FY Annual report (Canada) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2021shares
Entity Listings [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Current Fiscal Year End Date	--12-31
Entity File Number	1-8481
Entity Registrant Name	BCE INC.
Entity Incorporation, State or Country Code	Z4
Entity Primary SIC Number	4813
Entity Tax Identification Number	98-0134477
Entity Address, Address Line One	1, carrefour Alexander-Graham-Bell, Building A, 7th Floor,
Entity Address, City or Town	Verdun
Entity Address, State or Province	QC
Entity Address, Country	CA
Entity Address, Postal Zip Code	H3E 3B3
City Area Code	514
Local Phone Number	870-8777
Title of 12(b) Security	Common shares
Trading Symbol	BCE
Security Exchange Name	NYSE
Annual Information Form	true
Audited Annual Financial Statements	true
Entity Common Stock, Shares Outstanding	909,018,871
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Central Index Key	0000718940
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Amendment Flag	false
Series R
Entity Listings [Line Items]
Number of shares outstanding	7,998,900
Series S
Entity Listings [Line Items]
Number of shares outstanding	2,128,267
Series T
Entity Listings [Line Items]
Number of shares outstanding	5,870,133
Series Y
Entity Listings [Line Items]
Number of shares outstanding	8,079,291
Series Z
Entity Listings [Line Items]
Number of shares outstanding	1,918,509
Series AA
Entity Listings [Line Items]
Number of shares outstanding	11,397,196
Series AB
Entity Listings [Line Items]
Number of shares outstanding	8,599,204
Series AC
Entity Listings [Line Items]
Number of shares outstanding	10,027,991
Series AD
Entity Listings [Line Items]
Number of shares outstanding	9,963,209
Series AE
Entity Listings [Line Items]
Number of shares outstanding	6,512,913
Series AF
Entity Listings [Line Items]
Number of shares outstanding	9,481,487
Series AG
Entity Listings [Line Items]
Number of shares outstanding	8,979,530
Series AH
Entity Listings [Line Items]
Number of shares outstanding	5,017,570
Series AI
Entity Listings [Line Items]
Number of shares outstanding	9,535,040
Series AJ
Entity Listings [Line Items]
Number of shares outstanding	4,464,960
Series AK
Entity Listings [Line Items]
Number of shares outstanding	23,190,312
Series AL
Entity Listings [Line Items]
Number of shares outstanding	1,799,388
Series AM
Entity Listings [Line Items]
Number of shares outstanding	10,439,978
Series AN
Entity Listings [Line Items]
Number of shares outstanding	1,054,722
Series AO
Entity Listings [Line Items]
Number of shares outstanding	4,600,000
Series AQ
Entity Listings [Line Items]
Number of shares outstanding	9,200,000
Preferred shares
Entity Listings [Line Items]
Number of shares outstanding	160,258,600
Business Contact
Entity Listings [Line Items]
Entity Address, Address Line One	28 Liberty St.
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10005
City Area Code	212
Local Phone Number	894-8940
Contact Personnel Name	CT Corporation System

Audit information

Audit information	12 Months Ended
	Dec. 31, 2021
Audit Information [Abstract]
Auditor Name	Deloitte LLP
Auditor Location	Montréal, Canada
Auditor Firm ID	1208

Consolidated income statements

Consolidated income statements - CAD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Profit or loss [abstract]
Operating revenues	$ 23,449	$ 22,883
Operating costs	(13,556)	(13,276)
Severance, acquisition and other costs	(209)	(116)
Depreciation	(3,627)	(3,475)
Amortization	(982)	(929)
Finance costs
Interest expense	(1,082)	(1,110)
Interest on post-employment benefit obligations	(20)	(46)
Impairment of assets	(197)	(472)
Other income (expense)	160	(194)
Income taxes	(1,044)	(792)
Net earnings from continuing operations	2,892	2,473
Net earnings from discontinued operations	0	226
Total net (losses) income	2,892	2,699
Net earnings from continuing operations attributable to:
Common shareholders	2,709	2,272
Preferred shareholders	131	136
Non-controlling interest	52	65
Net earnings attributable to:
Common shareholders	2,709	2,498
Preferred shareholders	131	136
Non-controlling interest	52	65
Total net (losses) income	$ 2,892	$ 2,699
Earnings per share [abstract]
Net earnings per common share continuing operations - basic (in cad per share)	$ 2.99	$ 2.51
Net earnings per common share continuing operations - diluted (in cad per share)	2.99	2.51
Net earnings per common share discontinued operations - basic (in cad per share)	0	0.25
Net earnings per common share discontinued operations - diluted (in cad per share)	0	0.25
Net earnings per common share - basic (in cad per share)	2.99	2.76
Net earnings per common share - diluted (in cad per share)	$ 2.99	$ 2.76
Weighted average number of common shares outstanding - basic (millions) (in shares)	906.3	904.3

Consolidated statements of comp

Consolidated statements of comprehensive income - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of comprehensive income [abstract]
Net earnings from continuing operations	$ 2,892	$ 2,473
Items that will be subsequently reclassified to net earnings
Net change in value of publicly-traded and privately-held investments, net of income taxes of nil for 2021 and 2020	24	(15)
Net change in value of derivatives designated as cash flow hedges, net of income taxes of ($23) million and $12 million for 2021 and 2020, respectively	63	(33)
Items that will not be reclassified to net earnings
Actuarial gains on post-employment benefit plans, net of income taxes of ($653) million and ($184) million for 2021 and 2020, respectively	1,780	503
Net change in value of derivatives designated as cash flow hedges, net of income taxes of ($1) million and nil for 2021 and 2020, respectively	4	(1)
Other comprehensive income from continuing operations	1,871	454
Net earnings from discontinued operations attributable to common shareholders	0	226
Total comprehensive (loss) income	4,763	3,153
Total comprehensive income attributable to:
Common shareholders	4,578	2,953
Preferred shareholders	131	136
Non-controlling interest	54	64
Total comprehensive (loss) income	$ 4,763	$ 3,153

Consolidated statements of co_2

Consolidated statements of comprehensive income (Parenthetical) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Items that will be subsequently reclassified to net earnings
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income	$ 0	$ 0
Income tax relating to cash flow hedges	(23)	12
Items that will not be reclassified to net earnings
Income tax relating to actuarial losses on post-employment benefit plans	(653)	(184)
Income tax relating to cash flow hedges	$ (1)	$ 0

Consolidated statements of fina

Consolidated statements of financial position - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Current assets
Cash	$ 207	$ 224
Trade and other receivables	3,949	3,528
Inventory	482	439
Contract assets	414	687
Contract costs	507	402
Prepaid expenses	254	209
Other current assets	335	199
Assets held for sale	50	0
Total current assets	6,198	5,688
Non-current assets
Contract assets	251	256
Contract costs	387	362
Property, plant and equipment	28,235	27,513
Intangible assets	15,570	13,102
Deferred tax assets	105	106
Investments in associates and joint ventures	668	756
Post-employment benefit assets	3,472	1,277
Other non-current assets	1,306	1,001
Goodwill	10,572	10,604
Total non-current assets	60,566	54,977
Total assets	66,764	60,665
Current liabilities
Trade payables and other liabilities	4,455	3,935
Contract liabilities	799	717
Interest payable	247	222
Dividends payable	811	766
Current tax liabilities	141	214
Debt due within one year	2,625	2,417
Liabilities held for sale	35	0
Total current liabilities	9,113	8,271
Non-current liabilities
Contract liabilities	246	242
Long-term debt	27,048	23,906
Deferred tax liabilities	4,679	3,810
Post-employment benefit obligations	1,734	1,962
Other non-current liabilities	1,003	1,145
Total non-current liabilities	34,710	31,065
Total liabilities	43,823	39,336
Commitments and contingencies
EQUITY
Contributed surplus	1,157	1,174
Accumulated other comprehensive income	213	103
Deficit	(3,400)	(4,681)
Total equity attributable to BCE shareholders	22,635	20,989
Non-controlling interest	306	340
Total equity	22,941	21,329
Total liabilities and equity	66,764	60,665
Preferred shares
EQUITY
Shares	4,003	4,003
Common shares
EQUITY
Shares	$ 20,662	$ 20,390

Consolidated statements of chan

Consolidated statements of changes in equity - CAD ($) $ in Millions	Total	TOTAL	SHARES ISSUEDPREFERRED SHARES	SHARES ISSUEDCOMMON SHARES	CONTRI-BUTED SURPLUS	ACCUM-ULATED OTHER COMPRE-HENSIVE INCOME	DEFICIT	NON-CONTR-OLLING INTEREST
Beginning balance at Dec. 31, 2019	$ 21,408	$ 21,074	$ 4,004	$ 20,363	$ 1,178	$ 161	$ (4,632)	$ 334
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	2,699	2,634					2,634	65
Other comprehensive income (loss) from continuing operations	454	455				(48)	503	(1)
Total comprehensive (loss) income	3,153	3,089				(48)	3,137	64
Common shares issued under employee stock option plan	26	26		27	(1)
Other share-based compensation	(38)	(38)		0	(3)		(35)
Repurchase of preferred shares	(1)	(1)	(1)
Dividends declared on BCE common and preferred shares	(3,147)	(3,147)					(3,147)
Dividends declared by subsidiaries to non-controlling interest	(53)							(53)
Settlement of cash flow hedges transferred to the cost basis of hedged items	(10)	(10)				(10)
Other	(9)	(4)					(4)	(5)
Ending balance at Dec. 31, 2020	21,329	20,989	4,003	20,390	1,174	103	(4,681)	340
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	2,892	2,840					2,840	52
Other comprehensive income (loss) from continuing operations	1,871	1,869				90	1,779	2
Total comprehensive (loss) income	4,763	4,709				90	4,619	54
Common shares issued under employee stock option plan	262	262		272	(10)
Other share-based compensation	(39)	(39)		0	(7)		(32)
Dividends declared on BCE common and preferred shares	(3,306)	(3,306)					(3,306)
Dividends declared by subsidiaries to non-controlling interest	(87)							(87)
Settlement of cash flow hedges transferred to the cost basis of hedged items	20	20				20
Other	(1)	0					0	(1)
Ending balance at Dec. 31, 2021	$ 22,941	$ 22,635	$ 4,003	$ 20,662	$ 1,157	$ 213	$ (3,400)	$ 306

Consolidated statements of cash

Consolidated statements of cash flows - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net earnings from continuing operations	$ 2,892	$ 2,473
Adjustments to reconcile net earnings from continuing operations to cash flows from operating activities
Severance, acquisition and other costs	209	116
Depreciation and amortization	4,609	4,404
Post-employment benefit plans cost	286	315
Net interest expense	1,063	1,087
Impairment of assets	197	472
Losses (gains) on investments	6	(3)
Income taxes	1,044	792
Contributions to post-employment benefit plans	(282)	(297)
Payments under other post-employment benefit plans	(65)	(61)
Severance and other costs paid	(208)	(78)
Interest paid	(1,080)	(1,112)
Income taxes paid (net of refunds)	(913)	(846)
Acquisition and other costs paid	(35)	(35)
Change in contract assets	278	704
Change in wireless device financing plan receivables	(365)	(867)
Net change in operating assets and liabilities	372	636
Cash from discontinued operations	0	54
Cash flows from operating activities	8,008	7,754
Cash flows used in investing activities
Capital expenditures	(4,837)	(4,202)
Business acquisitions	(12)	(65)
Acquisition of spectrum licences	(2,082)	(86)
Other investing activities	(72)	(79)
Cash from discontinued operations	0	892
Cash flows used in investing activities	(7,003)	(3,540)
Cash flows used in financing activities
Increase (decrease) in notes payable	351	(1,641)
Decrease in securitized trade receivables	(150)	0
Issue of long-term debt	4,985	6,006
Repayment of long-term debt	(2,751)	(5,003)
Issue of common shares	261	26
Purchase of shares for settlement of share-based payments	(297)	(263)
Cash dividends paid on common shares	(3,132)	(2,975)
Cash dividends paid on preferred shares	(125)	(132)
Cash dividends paid by subsidiaries to non-controlling interest	(86)	(53)
Other financing activities	(78)	(93)
Cash used in discontinued operations	0	(7)
Cash flows used in financing activities	(1,022)	(4,135)
Net increase in cash	(17)	83
Cash at beginning of year	224	141
Cash at end of year	207	224
Net decrease in cash equivalents	0	(4)
Cash equivalents at beginning of year	0	4
Cash equivalents at end of year	$ 0	$ 0

Corporate information

Corporate information	12 Months Ended
	Dec. 31, 2021
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. Note 1 Corporate information

Significant accounting policies

Significant accounting policies	12 Months Ended
	Dec. 31, 2021
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 our ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions, with no effect on net earnings or on Other comprehensive income from continuing operations. 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. C) Revenue from contracts with customers Revenue is measured based on the value of the expected consideration in a contract with a customer and excludes sales taxes and other amounts we collect on behalf of third parties. We recognize revenue when control of a product or service is transferred to a customer. 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 recognize revenue in the amount to which we have a right to invoice. For bundled arrangements, we account for individual products and services when they are separately identifiable and the customer can benefit from the product or service on its own or with other readily available resources. The total arrangement consideration is allocated to each product or service included in the contract with the customer based on its stand-alone selling price. We generally determine stand-alone selling prices based on the observable prices at which we sell products separately without a service contract and prices for non-bundled service offers with the same range of services, adjusted for market conditions and other factors, as appropriate. When similar products and services are not sold separately, we use the expected cost plus margin approach to determine stand-alone selling prices. Products and services purchased by a customer in excess of those included in the bundled arrangement are accounted for separately. 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. A contract asset is recognized in the consolidated statements of financial position (statements of financial position) when our right to consideration from the transfer of products or services to a customer is conditional on our obligation to transfer other products or services. Contract assets are transferred to trade receivables when our right to consideration becomes conditional only as to the passage of time. A contract liability is recognized in the statements of financial position when we receive consideration in advance of the transfer of products or services to the customer. Contract assets and liabilities relating to the same contract are presented on a net basis. Incremental costs of obtaining a contract with a customer, principally comprised of sales commissions, and prepaid contract fulfillment costs are included in contract costs in the statements of financial position, except where the amortization period is one year or less, in which case costs of obtaining a contract are immediately expensed. Capitalized costs are amortized on a systematic basis that is consistent with the period and pattern of transfer to the customer of the related products or services. WIRELESS SEGMENT REVENUES Our Wireless segment principally generates revenue from providing integrated digital wireless voice and data communications products and services to residential and business customers. We recognize product revenues from the sale of wireless handsets and devices when a customer takes possession of the product. We recognize wireless service revenues over time, as the services are provided. For bundled arrangements, stand-alone selling prices are determined using observable prices adjusted for market conditions and other factors, as appropriate. For wireless products and services that are sold separately, customers usually pay in full at the point of sale for products and on a monthly basis for services. For wireless products and services sold in bundled arrangements, including device financing plans, customers pay monthly over a contract term of up to 24 months for residential customers and up to 36 months for business customers. If they include a significant financing component, device financing plan receivables are discounted at market rates and interest revenue is accreted over the contractual repayment period. WIRELINE SEGMENT REVENUES Our Wireline segment principally generates revenue from providing data, including Internet access and Internet protocol television (IPTV), local telephone, long distance, satellite TV service and connectivity, as well as other communications services and products to residential and business customers. Our Wireline segment also includes revenues from our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers. We recognize product revenues from the sale of wireline equipment when a customer takes possession of the product. We recognize service revenues over time, as the services are provided. Revenues on certain long-term contracts are recognized using output methods based on products delivered, performance completed to date, time elapsed or milestones met. For bundled arrangements, stand-alone selling prices are determined using observable prices adjusted for market conditions and other factors, as appropriate, or the expected cost plus margin approach for customized business arrangements. For wireline customers, products are usually paid in full at the point of sale. Services are paid for on a monthly basis except where a billing schedule has been established with certain business customers under long-term contracts that can generally extend up to seven years. MEDIA SEGMENT REVENUES Our Media segment principally generates revenue from conventional TV, specialty TV, digital media, radio broadcasting and OOH advertising and subscriber fees from specialty TV, pay TV and streaming services. We recognize advertising revenue when advertisements are aired on the radio or TV, posted on our websites or appear on our advertising panels and street furniture. Revenues relating to subscriber fees are recorded on a monthly basis as the services are provided. Customer payments are due monthly as the services are provided. D) Share-based payments Our share-based payment arrangements include an employee savings plan (ESP), restricted share units (RSUs) and performance share units (PSUs), deferred share units (DSUs) and stock options . ESP We recognize our ESP contributions as compensation expense in Operating costs in the consolidated income statements (income statements). The value of an ESP at the grant date is equal to the value of one BCE common share. We credit contributed surplus for the ESP expense recognized over the two-year vesting period, based on management’s estimate of the accrued employer 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. RSUs/PSUs For each RSU/PSU granted, we recognize compensation expense in Operating costs in the income statements 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. The value of a RSU at the grant date is equal to the value of one BCE common share. The value of a PSU at the grant date is equal to the value of one BCE common share or the value estimated using a Monte Carlo simulation for PSUs that include relative total shareholder return as a performance condition. 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. STOCK OPTIONS We use a fair value-based method to measure the cost of our employee stock options. The fair value of options granted is determined using a variation of a binomial option pricing model that takes into account factors specific to the stock option plan. We recognize compensation expense in Operating costs in the income statements, based on the number of stock options that are expected to vest. 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. 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 income from continuing operations 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 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 and Other current assets 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 and are measured at amortized cost. 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 outstanding long-term debt. Gains or losses on the sale or retirement of property, plant and equipment are recorded in Other income (expense) in the income statements. LEASES We enter into leases for network infrastructure and equipment, land and buildings in the normal course of business. Lease contracts are typically made for fixed periods but may include purchase, renewal or termination options. Leases are negotiated on an individual basis and contain a wide range of different terms and conditions. We adopted IFRS 16 - Leases as of January 1, 2019. Certain finance leases entered into prior to 2019 were initially measured under IAS 17 - Leases, as permitted by the transition provisions of IFRS 16. IFRS 16 We assess whether a contract contains a lease at inception of the contract. A lease contract conveys the right to control the use of an identified asset for a period in exchange for consideration. We recognize lease liabilities with corresponding right-of-use assets for all lease agreements, except for short-term leases and leases of low value assets, which are expensed on a straight-line basis over the lease term. Consideration in a contract is allocated to lease and non-lease components on a relative stand-alone value basis. We generally account for lease components and any associated non-lease components as a single lease component. Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using our incremental borrowing rate, unless the rate implicit in the lease is readily determinable. We apply a single incremental borrowing rate to a portfolio of leases with similar characteristics. Lease payments included in the measurement of the lease liability comprise: • fixed (and in-substance fixed) lease payments, less any lease incentives • variable lease payments that depend on an index or rate • payments expected under residual value guarantees and payments relating to purchase options and renewal option periods that are reasonably certain to be exercised (or periods subject to termination options that are not reasonably certain to be exercised) Lease liabilities are subsequently measured at amortized cost using the effective interest method. Lease liabilities are remeasured, with a corresponding adjustment to the related right-of-use assets, when there is a change in variable lease payments arising from a change in an index or rate, or when we change our assessment of whether purchase, renewal or termination options will be exercised. Right-of-use assets are measured at cost, and are comprised of the initial measurement of the corresponding lease liabilities, lease payments made at or before the commencement date and any initial direct costs. They are subsequently depreciated on a straight-line basis and reduced by impairment losses, if any. Right-of-use assets may also be adjusted to reflect the remeasurement of related lease liabilities. If we obtain ownership of the leased asset by the end of the lease term or the cost of the right-of-use asset reflects the exercise of a purchase option, we depreciate the right-of-use asset from the lease commencement date to the end of the useful life of the underlying asset. Otherwise, we depreciate the right-of-use asset from the commencement date to the earlier of the end of the useful life of the underlying asset or the end of the lease term. Variable lease payments that do not depend on an index or rate are not included in the measurement of lease liabilities and right-of-use assets. The related payments are expensed in Operating costs in the period in which the event or condition that triggers those payments occurs. IAS 17 Under IAS 17, 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, excluding non-lease components. 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 liabilities for obligations incurred when: • we receive a broadcast master and the cost is known or reasonably determinable for new program and feature film licences; or • the licence term commences for licence period extensions or syndicated programs Related liabilities of programs and feature films are 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 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 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 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 income (expense) 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 or loss 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 income (expense) 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 income (expense) in the income statements immediately as a bargain purchase gain. 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 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 3, Segmented information . O) Financial instruments and contract assets We measure trade and other receivables, including wireless device financing plan receivables, at amortized cost using the effective interest method, net of any allowance for doubtful accounts. Our portfolio investments in equity securities are classified as fair value through other comprehensive income and are presented in our statements of financial position as Other non-current assets . 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 income from continuing operations in the consolidated statements of comprehensive income (statements of comprehensive income) and are reclassified from Accumulated other comprehensive income to the deficit in the statements of financial position when realized. 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. We measure the allowance for doubtful accounts and impairment of contract assets based on an expected credit loss (ECL) model, which takes into account current economic conditions, historical information, and forward-looking information. We use the simplified approach for measuring losses based on the lifetime ECL for trade and other receivables and contract assets. Amounts considered uncollectible are written off and recognized in Operating costs in the income statements. 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 risks related to changes in interest rates, foreign currency rates, commodity prices 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. Derivatives that mature within one year are included in Other current assets or Trade payables and other liabilities in the statements of financial position, whereas derivatives that have a maturity of more than one year are included in Other non-current assets or Other non-current liabilities . 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, commitment, or anticipated transaction. 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 hedging relationship ceases to meet the qualifying criteria, we discontinue hedge accounting prospectively. FAIR VALUE HEDGES We use cross currency interest rate swaps to manage foreign currency and interest rate risk on certain U.S. dollar long-term debt. Changes in the fair value of these derivatives and the related debt are recognized in Other income (expense) in the income statements and offset each other, except for any ineffective portion of the hedging relationship. CASH FLOW HEDGES We use foreign currency forward contracts and options to manage foreign currency risk relating to anticipated purchases denominated in foreign currencies. Changes in the fair value of these derivatives are recognized in our statements of comprehensive income, except for any ineffective portion of the hedging relationship, which is recognized in Other income (expense) in the income statements. Realized gains and losses in Accumulated other comprehensive income are reclassified to the income statements or to the initial cost of the non-financial asset in the same periods as the corresponding hedged transactions are recognized. We use foreign currency forward contracts to manage foreign currency risk relating to our U.S. dollar debt under our committed credit facilities and commercial paper program. Changes in the fair value of these derivatives are recognized in Other income (expense) in the income statements and offset the foreign currency translation adjustment on the related debt, except for any portion of the hedging relationship which is ineffective. We use cross currency interest rate swaps to manage foreign currency and interest rate risk related to certain U.S. dollar long-term debt. Changes in the fair value of these derivatives are recognized in our statements of comprehensive income, except for amounts recorded in Other income (expense) in the income statements to offset the foreign currency translation adjustment on the related debt and any portion of the hedging relationship which is ineffective. We use forward starting interest rate swaps to manage interest rate risk related to certain future debt issuances. Changes in the fair value of these derivatives are recognized in our statements of comprehensive income, except for any ineffective portion of the hedging relationship, which is recognized in Other income (expense) in the income statements. Realized gains and losses in Accumulated other comprehensive income are reclassified to Interest expense in the income statements over the term of the related debt. DERIVATIVES

Segmented information

Segmented information	12 Months Ended
	Dec. 31, 2021
Operating Segments [Abstract]
Segmented information	Note 3 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 adjusted EBITDA, which is equal to operating revenues less operating costs for the segment. Substantially all of our severance, acquisition and other costs, depreciation and amortization, finance costs and other expense 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. 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 as well as consumer electronics products across Canada. Our Bell Wireline segment provides data, including Internet access and IPTV, local telephone, long distance, as well as other communication 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 TV, specialty TV, pay TV, streaming services, digital media services, radio broadcasting services and OOH advertising services to customers nationally across Canada. Segmented information FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE BELL WIRELESS BELL BELL INTER- BCE Operating revenues External service revenues 6,355 11,314 2,681 — 20,350 Inter-segment service revenues 45 358 355 (758) — Operating service revenues 6,400 11,672 3,036 (758) 20,350 External product revenues 2,593 506 — — 3,099 Inter-segment product revenues 6 — — (6) — Operating product revenues 2,599 506 — (6) 3,099 Total external revenues 8,948 11,820 2,681 — 23,449 Total inter-segment revenues 51 358 355 (764) — Total operating revenues 8,999 12,178 3,036 (764) 23,449 Operating costs 4 (5,146) (6,863) (2,311) 764 (13,556) Adjusted EBITDA (1) 3,853 5,315 725 — 9,893 Severance, acquisition and other costs 5 (209) Depreciation and amortization 17, 19 (4,609) Finance costs Interest expense 6 (1,082) Interest on post-employment benefit 27 (20) Impairment of assets 7 (197) Other income 8 160 Income taxes 9 (1,044) Net earnings 2,892 Goodwill 22 3,046 4,580 2,946 — 10,572 Indefinite-life intangible assets 19 6,148 1,692 1,935 — 9,775 Capital expenditures 1,120 3,597 120 — 4,837 (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, 2020 NOTE BELL WIRELESS BELL BELL INTER- BCE Operating revenues External service revenues 6,122 11,341 2,369 — 19,832 Inter-segment service revenues 47 321 381 (749) — Operating service revenues 6,169 11,662 2,750 (749) 19,832 External product revenues 2,508 543 — — 3,051 Inter-segment product revenues 6 1 — (7) — Operating product revenues 2,514 544 — (7) 3,051 Total external revenues 8,630 11,884 2,369 — 22,883 Total inter-segment revenues 53 322 381 (756) — Total operating revenues 8,683 12,206 2,750 (756) 22,883 Operating costs 4 (5,017) (6,960) (2,055) 756 (13,276) Adjusted EBITDA (1) 3,666 5,246 695 — 9,607 Severance, acquisition and other costs 5 (116) Depreciation and amortization 17, 19 (4,404) Finance costs Interest expense 6 (1,110) Interest on post-employment benefit obligations 27 (46) Impairment of assets 7 (472) Other expense 8 (194) Income taxes 9 (792) Net earnings from continuing operations 2,473 Net earnings from discontinued operations 37 226 Net earnings 2,699 Goodwill 22 3,046 4,612 2,946 — 10,604 Indefinite-life intangible assets 19 4,063 1,692 2,085 — 7,840 Capital expenditures 916 3,161 125 — 4,202 (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 The following table presents our revenues disaggregated by type of services and products. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Services (1) Wireless 6,355 6,122 Wireline data 7,871 7,691 Wireline voice 3,154 3,402 Media 2,681 2,369 Other wireline services 289 248 Total services 20,350 19,832 Products (2) Wireless 2,593 2,508 Wireline data 463 494 Wireline equipment and other 43 49 Total products 3,099 3,051 Total operating revenues 23,449 22,883 (1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time.

Operating costs

Operating costs	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Operating costs	Note 4 Operating costs FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Labour costs Wages, salaries and related taxes and benefits (1) (4,236) (4,108) Post-employment benefit plans service cost (net of capitalized amounts) 27 (266) (269) Other labour costs (2) (990) (975) Less: Capitalized labour 1,068 1,007 Total labour costs (4,424) (4,345) Cost of revenues (3) (7,290) (6,967) Other operating costs (4) (1,842) (1,964) Total operating costs (13,556) (13,276) (1) Costs reported in 2020 are net of amounts from the Canada Emergency Wage Subsidy, a wage subsidy program offered by the federal government to eligible employers as a result of the COVID-19 pandemic. (2) Other labour costs include contractor and outsourcing costs. (3) Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. (4) Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, information technology costs, professional service fees and rent. Research and development expenses of $57 million and $47 million are included in operating costs for 2021 and 2020, respectively.

Severance, acquisition and othe

Severance, acquisition and other costs	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Severance, acquisition and other costs	Note 5 Severance, acquisition and other costs FOR THE YEAR ENDED DECEMBER 31 2021 2020 Severance (171) (35) Acquisition and other (38) (81) Total severance, acquisition and other costs (209) (116) 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, costs relating to litigation and regulatory decisions, when they are significant, and other costs.

Interest expense

Interest expense	12 Months Ended
	Dec. 31, 2021
Borrowing costs [abstract]
Interest expense	Note 6 Interest expense FOR THE YEAR ENDED DECEMBER 31 2021 2020 Interest expense on long-term debt (1,088) (1,072) Interest expense on other debt (57) (87) Capitalized interest 63 49 Total interest expense (1,082) (1,110) Included in interest expense on long-term debt is interest on lease liabilities of $177 million and $199 million for 2021 and 2020, respectively. Capitalized interest was calculated using an average rate of 3.83% and 3.95% for 2021 and 2020, respectively, which represents the weighted average interest rate on our outstanding long-term debt.

Impairment of assets

Impairment of assets	12 Months Ended
	Dec. 31, 2021
Disclosure of detailed information about intangible assets [abstract]
Impairment of assets	Note 7 Impairment of assets 2021 During the second quarter of 2021, we identified indicators of impairment for our Bell Media radio markets, notably a decline in advertising revenue and an increase in the discount rate resulting from the impact of the ongoing COVID-19 pandemic. Accordingly, impairment testing was required for our group of radio CGUs. During Q2 2021, we recognized $163 million of impairment charges for various radio markets within our Bell Media segment. These charges included $150 million allocated to indefinite-life intangible assets for broadcast licences, and $13 million to property, plant and equipment mainly for buildings and network infrastructure and equipment. They were determined by comparing the carrying value of the CGUs to their fair value less cost 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 July 1, 2021 to December 31, 2026, using a discount rate of 8.5% and a perpetuity growth rate of (2.0%), as well as market multiple data from public companies and market transactions. After impairments, the carrying value of our group of radio CGUs was $235 million. There was no impairment of Bell Media goodwill. See Note 22, Goodwill, for further details. 2020 During the second quarter of 2020, we identified indicators of impairment for certain of our Bell Media TV services and radio markets, notably declines in advertising revenues, lower subscriber revenues and overall increases in discount rates resulting from the economic impact of the COVID-19 pandemic. Accordingly, impairment testing was required for certain groups of CGUs as well as for goodwill. During Q2 2020, we recognized $452 million of impairment charges for our English and French TV services as well as various radio markets within our Bell Media segment. These charges included $291 million allocated to indefinite-life intangible assets for broadcast licences, $146 million allocated to finite-life intangible assets, mainly for program and feature film rights, and $15 million to property, plant and equipment for network and infrastructure and equipment. They were determined by comparing the carrying value of the CGUs to their fair value less cost 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 July 1, 2020 to December 31, 2025, using discount rates of 8.0% to 9.5% and a perpetuity growth rate of (1.0%) to nil, as well as market multiple data from public companies and market transactions. After impairments, the carrying value of these CGUs was $942 million. There was no impairment of Bell Media goodwill. See Note 22, Goodwill, for further details.

Other income (expense)

Other income (expense)	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Other income (expense)	Note 8 Other income (expense) FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Net mark-to-market gains (losses) on derivatives used to economically hedge equity settled share-based compensation plans 278 (51) Early debt redemption costs 25 (53) (50) Equity (losses) gains from investments in associates and joint ventures 20 (Loss) gain on investment (49) 43 Operations (46) (38) Losses on retirements and disposals of property, plant and equipment and intangible assets (24) (83) (Losses) gains on investments (6) 3 Other 60 (18) Total other income (expense) 160 (194) Equity (losses) gains from investments in associates and joint ventures We recorded a (loss) gain on investment of ($49 million) and $43 million in 2021 and 2020, respectively, related to equity (losses) gains 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. Losses on retirements and disposals of property, plant and equipment and intangible assets

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2021
Income Taxes [Abstract]
Income taxes	Note 9 Income taxes The following table shows the significant components of income taxes deducted from net earnings from continuing operations. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Current taxes Current taxes (872) (776) Uncertain tax positions 12 26 Change in estimate relating to prior periods 42 32 Previously unrecognized tax benefits — 40 Deferred taxes Deferred taxes relating to the origination and reversal of temporary differences (184) (107) Change in estimate relating to prior periods (40) (26) Recognition and utilization of loss carryforwards (21) 15 Previously unrecognized tax benefits 15 — Effect of change in provincial corporate tax rate — 9 Uncertain tax positions 4 (5) Total income taxes (1,044) (792) 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 26.8% for 2021 and 26.9% for 2020. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Net earnings from continuing operations 2,892 2,473 Add back income taxes 1,044 792 Earnings from continuing operations before income taxes 3,936 3,265 Applicable statutory tax rate 26.8 % 26.9 % Income taxes computed at applicable statutory rates (1,055) (878) Non-taxable portion of (losses) gains on investments (1) 1 Uncertain tax positions 16 21 Effect of change in provincial corporate tax rate — 9 Change in estimate relating to prior periods 2 6 Non-taxable portion of equity (losses) gains (26) 2 Previously unrecognized tax benefits 15 47 Other 5 — Total income taxes from continuing operations (1,044) (792) Average effective tax rate 26.5 % 24.3 % The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements. FOR THE YEAR ENDED DECEMBER 31 2021 2020 OTHER DEFICIT OTHER DEFICIT Current taxes — 1 — 14 Deferred taxes (677) 30 (172) (20) Total income taxes (expense) recovery (677) 31 (172) (6) 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 NON- POST- INDEFINITE- PROPERTY, CRTC TANGIBLE BENEFITS OTHER TOTAL January 1, 2020 31 364 (1,763) (1,779) 7 (323) (3,463) Income statement 13 5 46 (426) (7) 255 (114) Business acquisitions 25 — — — — 1 26 Other comprehensive income — (184) — — — 12 (172) Deficit — — — — — (20) (20) Discontinued operations — — — 30 — — 30 Other — — — — — 9 9 December 31, 2020 69 185 (1,717) (2,175) — (66) (3,704) Income statement (10) 2 16 (253) — 19 (226) Business acquisitions 4 — — (9) — 1 (4) Other comprehensive income — (653) — — — (24) (677) Deficit — — — 16 — 14 30 Reclassified to liabilities held for sale — — — 4 — 1 5 Other — — — — — 2 2 December 31,2021 63 (466) (1,701) (2,417) — (53) (4,574) At December 31, 2021, BCE had $266 million of non-capital loss carryforwards. We: • recognized a deferred tax asset of $63 million for $249 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2024 to 2041. • did not recognize a deferred tax asset for $17 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2023 to 2041. At December 31, 2021, BCE had $69 million of unrecognized capital loss carryforwards, which can be carried forward indefinitely. At December 31, 2020, BCE had $357 million of non-capital loss carryforwards. We: • recognized a deferred tax asset of $69 million for $263 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2025 to 2040. • did not recognize a deferred tax asset for $94 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2024 to 2038. At December 31, 2020, BCE had $64 million of unrecognized capital loss carryforwards, which can be carried forward indefinitely.

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2021
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 net earnings per common share for earnings attributable to common shareholders. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Net earnings from continuing operations attributable to common shareholders - basic 2,709 2,272 Net earnings from discontinued operations attributable to common shareholders - basic — 226 Net earnings attributable to common shareholders - basic 2,709 2,498 Dividends declared per common share (in dollars) 3.50 3.33 Weighted average number of common shares outstanding (in millions) Weighted average number of common shares outstanding - basic 906.3 904.3 Assumed exercise of stock options (1) 0.4 0.1 Weighted average number of common shares outstanding - diluted (in millions) 906.7 904.4 (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 3,302,850 in 2021 and 10,783,936 in 2020.

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Trade and other receivables	Note 11 Trade and other receivables FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Trade receivables (1) 3,843 3,414 Allowance for revenue adjustments (169) (185) Allowance for doubtful accounts 29 (136) (149) Current tax receivable 121 92 Commodity taxes receivable 102 122 Other accounts receivable 188 234 Total trade and other receivables 3,949 3,528 (1) The details of securitized trade receivables are set out in Note 24, Debt due within one year . Wireless device financing plan receivables Wireless device financing plan receivables represent amounts owed to us under financing agreements that have not yet been billed. The current portion of these balances is included in Trade receivables within the Trade and other receivables line item on our statements of financial position and the long-term portion is included within the Other non-current assets line item on our statements of financial position. The following table summarizes our wireless device financing plan receivables at December 31, 2021. FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Current 1,040 649 Non-current 21 387 399 Total wireless device financing plan receivables (1) 1,427 1,048 (1) Excludes allowance for doubtful accounts and allowance for revenue adjustments on the current portion of $44 million and $28 million at December 31, 2021 and December 31, 2020, respectively, and allowance for doubtful accounts and allowance for revenue adjustments on the non-current portion of $15 million and $17 million at December 31, 2021 and December 31, 2020, respectively.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2021
Inventories [Abstract]
Inventory	Note 12 Inventory FOR THE YEAR ENDED DECEMBER 31 2021 2020 Wireless devices and accessories 189 189 Merchandise and other 293 250 Total inventory 482 439 The total amount of inventory subsequently recognized as an expense in cost of revenues was $3,080 million and $2,927 million for 2021 and 2020, respectively.

Contracts assets and liabilitie

Contracts assets and liabilities	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer1 [Abstract]
Contracts assets and liabilities, contract costs	Note 13 Contract assets and liabilities The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances . Contract assets (1) Contract liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 2021 2020 Opening balance, January 1 943 1,644 959 890 Revenue recognized included in contract liabilities at the beginning of the year — — (678) (643) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 141 188 — — Increase in contract liabilities during the year — — 752 688 Increase in contract liabilities included in contract assets during the year (115) (186) — — Increase in contract assets from revenue recognized during the year 664 834 — — Contract assets transferred to trade receivables (859) (1,376) 50 51 Acquisitions — — 13 — Contract terminations transferred to trade receivables (89) (145) 4 19 Discontinued operations 37 — (1) — — Reclassified to liabilities held for sale 16 — — (7) — Other (20) (15) (48) (46) Ending balance, December 31 665 943 1,045 959 (1) Net of allowance for doubtful accounts of $20 million and $59 million at December 31, 2021 and December 31, 2020, respectively. See Note 29, Financial and capital management Note 14 Contract costs The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Opening balance, January 1 764 783 Incremental costs of obtaining a contract and contract fulfillment costs 635 535 Amortization included in operating costs (504) (552) Acquisitions 3 — Reclassified to assets held for sale 16 (4) — Discontinued operations 37 — (2) Ending balance, December 31 894 764 Contract costs are amortized over periods ranging from 12 to 84 months. Note 33 Remaining performance obligations The following table shows revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) as at December 31, 2021. 2022 2023 2024 2025 2026 THEREAFTER TOTAL Wireline 1,295 946 712 473 215 548 4,189 Wireless 1,416 561 40 1 1 — 2,019 Total 2,711 1,507 752 474 216 548 6,208

Contract costs

Contract costs	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer1 [Abstract]
Contract costs	Note 13 Contract assets and liabilities The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances . Contract assets (1) Contract liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 2021 2020 Opening balance, January 1 943 1,644 959 890 Revenue recognized included in contract liabilities at the beginning of the year — — (678) (643) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 141 188 — — Increase in contract liabilities during the year — — 752 688 Increase in contract liabilities included in contract assets during the year (115) (186) — — Increase in contract assets from revenue recognized during the year 664 834 — — Contract assets transferred to trade receivables (859) (1,376) 50 51 Acquisitions — — 13 — Contract terminations transferred to trade receivables (89) (145) 4 19 Discontinued operations 37 — (1) — — Reclassified to liabilities held for sale 16 — — (7) — Other (20) (15) (48) (46) Ending balance, December 31 665 943 1,045 959 (1) Net of allowance for doubtful accounts of $20 million and $59 million at December 31, 2021 and December 31, 2020, respectively. See Note 29, Financial and capital management Note 14 Contract costs The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Opening balance, January 1 764 783 Incremental costs of obtaining a contract and contract fulfillment costs 635 535 Amortization included in operating costs (504) (552) Acquisitions 3 — Reclassified to assets held for sale 16 (4) — Discontinued operations 37 — (2) Ending balance, December 31 894 764 Contract costs are amortized over periods ranging from 12 to 84 months. Note 33 Remaining performance obligations The following table shows revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) as at December 31, 2021. 2022 2023 2024 2025 2026 THEREAFTER TOTAL Wireline 1,295 946 712 473 215 548 4,189 Wireless 1,416 561 40 1 1 — 2,019 Total 2,711 1,507 752 474 216 548 6,208

Restricted cash

Restricted cash	12 Months Ended
	Dec. 31, 2021
Restricted Cash [Abstract]
Restricted cash	Note 15 Restricted cash In Q1 2021, we entered into a $107 million subsidy agreement with the Government of Québec to facilitate the deployment of high-speed Internet in certain areas of the province of Québec by September 2022. In 2021, we received $97 million of the total committed funding, with the remainder expected upon completion of the project. As a result, we recorded $82 million in Other current assets as restricted cash with a corresponding liability in Trade payables and other liabilities

Assets held for sale

Assets held for sale	12 Months Ended
	Dec. 31, 2021
Assets Held For Sale [Abstract]
Assets held for sale	Note 16 Assets held for sale On January 13, 2022, the execution of an agreement to sell BCE's wholly-owned subsidiary 6362222 Canada Inc. (Createch) was announced by the purchaser. Createch carries on a consulting business included in our Bell Wireline segment that specializes in the optimization of business processes and implementation of technological solutions. The sale is for cash proceeds of $55 million. As a result, we have presented the assets and liabilities of Createch as held for sale in our statement of financial position at December 31, 2021, measured at their carrying amount, which is lower than the estimated fair value less costs to sell. Property, plant and equipment and intangible assets included in assets held for sale are no longer depreciated or amortized effective December 2021. Our results for the years ended December 31, 2021 and 2020 included $64 million and $61 million of revenue and $5 million and $2 million of net earnings, respectively, related to the assets held for sale. The following table summarizes the carrying value of the assets and liabilities that are classified as held for sale at December 31, 2021. 2021 Trade and other receivables 29 Contract costs 4 Prepaid expenses 1 Property, plant and equipment 2 Intangible assets 1 Other non-current assets 7 Goodwill 6 Total assets held for sale 50 Trade payables and other liabilities 18 Contract liabilities 7 Deferred tax liabilities 5 Other non-current liabilities 5 Total liabilities held for sale 35 Net assets held for sale 15 Subsequent to year end, on March 1, 2022, we completed the sale for cash proceeds of $55 million and expect to record a gain on sale of approximately $37 million (net of taxes of $3 million) in Q1 2022.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment [abstract]
Property, plant and equipment	Note 17 Property, plant and equipment FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2021 69,477 7,832 1,889 79,198 Additions 2,643 326 2,515 5,484 Acquired through business combinations 2 12 — 14 Transfers 358 771 (2,163) (1,034) Retirements and disposals (1,550) (37) — (1,587) Impairment losses recognized in earnings 7 (4) (15) — (19) Reclassified to assets held for sale 16 (3) — — (3) December 31, 2021 70,923 8,889 2,241 82,053 ACCUMULATED DEPRECIATION January 1, 2021 47,563 4,122 — 51,685 Depreciation 3,220 407 — 3,627 Retirements and disposals (1,515) (27) — (1,542) Transfers (95) 191 — 96 Reclassified to assets held for sale 16 (1) — — (1) Other (50) 3 — (47) December 31, 2021 49,122 4,696 — 53,818 NET CARRYING AMOUNT January 1, 2021 21,914 3,710 1,889 27,513 December 31, 2021 21,801 4,193 2,241 28,235 (1) Includes right-of-use assets. See Note 18, Leases, for additional details. FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2020 67,597 8,079 1,687 77,363 Additions 2,414 247 2,071 4,732 Acquired through business combinations 2 5 — 7 Transfers 964 49 (1,825) (812) Retirements and disposals (1,348) (54) (32) (1,434) Impairment losses recognized in earnings 7 (17) (9) (1) (27) Discontinued operations 37 (135) (485) (11) (631) December 31, 2020 69,477 7,832 1,889 79,198 ACCUMULATED DEPRECIATION January 1, 2020 45,914 3,813 — 49,727 Depreciation 3,035 440 — 3,475 Retirements and disposals (1,268) (54) — (1,322) Discontinued operations 37 (70) (77) — (147) Other (48) — — (48) December 31, 2020 47,563 4,122 — 51,685 NET CARRYING AMOUNT January 1, 2020 21,683 4,266 1,687 27,636 December 31, 2020 21,914 3,710 1,889 27,513 (1) Includes right-of-use assets. See Note 18, Leases , for additional details.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	Note 18 Leases Right-of-use assets BCE’s significant right-of-use assets under leases are satellites, office premises, land, cellular tower sites, retail outlets and OOH advertising spa ces. Right-of-use assets are presented in Property, plant and equipment in the statements of financial position. FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE NETWORK LAND AND TOTAL COST January 1, 2021 3,690 2,995 6,685 Additions 574 214 788 Transfers (977) 722 (255) Acquired through business combinations — 12 12 Lease terminations (47) (6) (53) Impairment losses recognized in earnings 7 — (6) (6) December 31, 2021 3,240 3,931 7,171 ACCUMULATED DEPRECIATION January 1, 2021 1,473 1,086 2,559 Depreciation 419 275 694 Transfers (310) 177 (133) Lease terminations (28) — (28) December 31, 2021 1,554 1,538 3,092 NET CARRYING AMOUNT January 1, 2021 2,217 1,909 4,126 December 31, 2021 1,686 2,393 4,079 FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE NETWORK LAND AND TOTAL COST January 1, 2020 3,609 2,933 6,542 Additions 470 200 670 Transfers (360) (2) (362) Acquired through business combinations — 4 4 Lease terminations (20) (10) (30) Impairment losses recognized in earnings 7 (1) (9) (10) Discontinued operations 37 (8) (121) (129) December 31, 2020 3,690 2,995 6,685 ACCUMULATED DEPRECIATION January 1, 2020 1,301 817 2,118 Depreciation 377 294 671 Transfers (199) — (199) Lease terminations (2) (6) (8) Discontinued operations 37 (4) (19) (23) December 31, 2020 1,473 1,086 2,559 NET CARRYING AMOUNT January 1, 2020 2,308 2,116 4,424 December 31, 2020 2,217 1,909 4,126 Leases in net earnings from continuing operations The following table provides the expenses related to leases recognized in net earnings from continuing operations. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Interest expense on lease liabilities 177 199 Variable lease payment expenses not included in the measurement of lease liabilities 122 150 Expenses for leases of low value assets 60 60 Expenses for short-term leases 31 31 Leases in the statements of cash flows Total cash outflow related to leases was $1,202 million and $1,219 million for the period ended December 31, 2021 and December 31, 2020, respectively. Additional disclosures See Note 24, Debt due within one year, and Note 25, Long-term debt, for lease liabilities balances included in the statements of financial position. See Note 29, Financial and capital management, for a maturity analysis of lease liabilities. See Note 34, Commitments and contingencies,

Intangible assets

Intangible assets	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
Intangible assets	Note 19 Intangible assets FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES (1) BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2021 9,169 1,736 645 469 12,019 2,409 3,701 1,730 7,840 19,859 Additions 361 — 1,034 19 1,414 — 2,085 — 2,085 3,499 Acquired through business combinations — — — 52 52 — — — — 52 Transfers 1,154 — — (125) 1,029 — — — — 1,029 Retirements and disposals (1,089) — — (11) (1,100) — — — — (1,100) Impairment losses recognized in earnings 7 (28) — — — (28) — — (150) (150) (178) Amortization included in operating costs — — (1,048) — (1,048) — — — — (1,048) Reclassified to assets held for sale 16 (2) — — — (2) — — — — (2) December 31, 2021 9,565 1,736 631 404 12,336 2,409 5,786 1,580 9,775 22,111 ACCUMULATED AMORTIZATION January 1, 2021 5,644 878 — 235 6,757 — — — — 6,757 Amortization 851 91 — 40 982 — — — — 982 Retirements and disposals (1,087) — — (11) (1,098) — — — — (1,098) Transfers — — — (99) (99) — — — — (99) Reclassified to assets held for sale 16 (1) — — — (1) — — — — (1) December 31, 2021 5,407 969 — 165 6,541 — — — — 6,541 NET CARRYING AMOUNT January 1, 2021 3,525 858 645 234 5,262 2,409 3,701 1,730 7,840 13,102 December 31, 2021 4,158 767 631 239 5,795 2,409 5,786 1,580 9,775 15,570 (1) On December 17, 2021, Bell Mobility Inc. (Bell Mobility) acquired 271 licences in a number of urban and rural markets for 678 million megahertz per population (MHz-Pop) of 3500 MHz spectrum for $2.07 billion. FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2020 10,522 2,017 716 489 13,744 2,409 3,586 2,026 8,021 21,765 Additions 344 — 874 41 1,259 — 116 — 116 1,375 Acquired through business combinations 1 — 10 — 11 — — — — 11 Transfers 810 — — — 810 — — — — 810 Retirements and disposals (2,479) — — (36) (2,515) — — — — (2,515) Impairment losses recognized in earnings 7 (13) — (110) (25) (148) — (1) (296) (297) (445) Amortization included in operating costs — — (845) — (845) — — — — (845) Discontinued operations 37 (16) (281) — — (297) — — — — (297) December 31, 2020 9,169 1,736 645 469 12,019 2,409 3,701 1,730 7,840 19,859 ACCUMULATED AMORTIZATION January 1, 2020 7,345 839 — 229 8,413 — — — — 8,413 Amortization 787 99 — 43 929 — — — — 929 Retirements and disposals (2,480) — — (37) (2,517) — — — — (2,517) Discontinued operations 37 (8) (60) — — (68) — — — — (68) December 31, 2020 5,644 878 — 235 6,757 — — — — 6,757 NET CARRYING AMOUNT January 1, 2020 3,177 1,178 716 260 5,331 2,409 3,586 2,026 8,021 13,352 December 31, 2020 3,525 858 645 234 5,262 2,409 3,701 1,730 7,840 13,102

Investments in associates and j

Investments in associates and joint ventures	12 Months Ended
	Dec. 31, 2021
Interests in Other Entities [Abstract]
Investments in associates and joint ventures	Note 20 Investments in associates and joint ventures The following tables provide summarized financial information with respect to BCE’s associates and joint ventures. For more details on our associates and joint ventures, see Note 35, Related party transactions . Statements of financial position FOR THE YEAR ENDED DECEMBER 31 2021 2020 Assets 3,852 3,953 Liabilities (2,523) (2,448) Total net assets 1,329 1,505 BCE’s share of net assets 668 756 Income statements FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Revenues 1,855 1,359 Expenses (2,047) (1,351) Total net (losses) income (192) 8 BCE’s share of net (losses) income 8 (95) 5

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Other non-current assets	Note 21 Other non-current assets FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Long-term wireless device financing plan receivables 11 387 399 Derivative assets 29 274 92 Long-term receivables 221 128 Investments (1) 29 185 167 Publicly-traded and privately-held investments 29 183 126 Other 56 89 Total other non-current assets 1,306 1,001 (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, 2021
Intangible Assets [Abstract]
Goodwill	Note 22 Goodwill The following table provides details about the changes in the carrying amounts of goodwill for the years ended December 31, 2021 and 2020. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments. NOTE BELL BELL BELL BCE Balance at January 1, 2020 3,046 4,675 2,946 10,667 Acquisitions and other — 52 — 52 Discontinued operations 37 — (115) — (115) Balance at December 31, 2020 3,046 4,612 2,946 10,604 Acquisitions and other — (26) — (26) Reclassified to assets held for sale 16 — (6) — (6) Balance at December 31, 2021 3,046 4,580 2,946 10,572 Impairment testing As described in Note 2, Significant accounting policies , goodwill is tested annually for impairment or when there is an indication that goodwill may be impaired, 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. During the second quarter of 2020, we identified indicators that goodwill for our Bell Media group of CGUs may be impaired as a result of the economic impact of the COVID-19 pandemic, notably declines in advertising revenues, lower subscriber revenues and increases in discount rates. Impairment testing of goodwill during 2020 for the Bell Media group of CGUs did not result in an impairment of goodwill. RECOVERABLE AMOUNT The recoverable amount for each of the Bell Wireless and Bell Wireline groups of CGUs is its value in use. The recoverable amount for the Bell Media group of CGUs is its fair value less costs of disposal. The recoverable amount for our groups 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, adjusted EBITDA, capital expenditures, working capital and operating cash flows, based on past experience and future expectations of operating performance. Revenue and cost projections for the Bell Media group of CGUs also reflect market participant assumptions. 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 our 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 % 8.7 % The recoverable amounts determined in a prior year for the Bell Wireless and Bell Wireline groups of CGUs exceed their corresponding current carrying values by a substantial margin and have been carried forward and used in the impairment test for the current year.

Trade payables and other liabil

Trade payables and other liabilities	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Trade payables and other liabilities	Note 23 Trade payables and other liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Trade payables and accruals 2,931 2,595 Compensation payable 622 592 Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) 29 149 149 Provisions 26 81 53 Derivative liabilities 29 40 69 Severance and other costs payable 32 23 Commodity taxes payable 31 33 CRTC deferral account obligation 29 23 13 Other current liabilities (2) 546 408 Total trade payables and other liabilities 4,455 3,935 (1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other income (expense) in the income statements. (2) Includes an $82 million liability related to committed funding from the Government of Québec. See Note 15, Restricted cash,

Debt due within one year

Debt due within one year	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Debt due within one year	Note 24 Debt due within one year FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2021 2020 Notes payable (1) 29 0.07 % 735 392 Loans secured by trade receivables 29 1.10 % 900 1,050 Long-term debt due within one year (2) 25 4.01 % 990 975 Total debt due within one year 2,625 2,417 (1) Includes commercial paper of $561 million in U.S. dollars ($711 million in Canadian dollars) and $274 million in U.S. dollars ($349 million in Canadian dollars) as at December 31, 2021 and December 31, 2020, 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 29, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $864 million and $754 million as at December 31, 2021 and December 31, 2020, respectively. Securitized trade receivables Our securitized trade receivables programs are recorded as floating rate revolving loans secured by certain trade receivables. The following table provides further details on our securitized trade receivables programs during 2021 and 2020. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Average interest rate throughout the year 1.07 % 1.58 % Securitized trade receivables 1,701 2,007 In 2021, we terminated one of our securitized trade receivables programs and repaid the $150 million balance outstanding under the program. We continue to service trade receivables under our securitized trade receivables program expiring on December 1, 2022. The buyer's 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 buyer will reinvest the amounts collected by buying additional interests in our trade receivables until the securitized trade receivables agreement expires or is terminated. The buyer and its 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 $3 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 committed supporting revolving and expansion credit facilities as at December 31, 2021. The total amount of the net available 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, 2021. TOTAL DRAWN LETTERS OF CREDIT COMMERCIAL NET AVAILABLE Committed credit facilities Unsecured revolving and expansion credit facilities (1)(2) 3,500 — — 711 2,789 Other 106 — 106 — — Total committed credit facilities 3,606 — 106 711 2,789 Total non-committed credit facilities 1,939 — 1,060 — 879 Total committed and non-committed credit facilities 5,545 — 1,166 711 3,668 (1) Bell Canada’s $2.5 billion committed revolving credit facility expires in May 2026 and its $1 billion committed expansion credit facility expires in May 2024. (2) As of December 31, 2021, Bell Canada’s outstanding commercial paper included $561 million in U.S. dollars ($711 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 25 Long-term debt FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED MATURITY 2021 2020 Debt securities 1997 trust indenture 3.67 % 2023-2051 16,750 16,400 1976 trust indenture 9.38 % 2027-2054 975 1,100 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (1) 3.26 % 2024-2052 5,188 2,228 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 4.13 % 2022-2065 4,309 4,356 Other 438 386 Total debt 28,160 24,970 Net unamortized discount (26) (19) Unamortized debt issuance costs (96) (70) Less: Amount due within one year 24 (990) (975) Total long-term debt 27,048 23,906 (1) At December 31, 2021 and 2020, notes issued under the 2016 U.S. trust indenture totaled $4,100 million and $1,750 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations through cross currency interest rate swaps. See Note 29 , Financial and capital management , for additional details. Bell Canada's debt securities have been issued in Canadian dollars with the exception of debt securities issued under the 2016 U.S. trust indenture, which have been issued in U.S. dollars. All debt securities 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. In Q4 2021, Bell Canada successfully completed a proxy solicitation and obtained the necessary approval from debenture holders to make certain amendments under its1976 trust indenture, including the deletion of covenants that require Bell Canada to meet certain financial ratio tests when issuing long-term debt. All outstanding debt securities have been issued under trust indentures, are unsecured and have been guaranteed by BCE. All debt securities have been 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. 2021 On August 12, 2021, Bell Canada issued, under its 2016 trust indenture, 2.15% Series US-5 Notes, with a principal amount of $600 million in U.S. dollars ($755 million in Canadian dollars), which mature on February 15, 2032, and 3.20% Series US-6 Notes, with a principal amount of $650 million in U.S. dollars ($818 million in Canadian dollars), which mature on February 15, 2052. On May 28, 2021, Bell Canada issued, under its 1997 trust indenture, 2.20% Series M-56 medium term note (MTN) debentures, with a principal amount of $500 million, which mature on May 29, 2028. This issue constitutes Bell Canada's first sustainability bond offering. On April 19, 2021, Bell Canada redeemed, prior to maturity, its 3.00% Series M-40 MTN debentures, having an outstanding principal amount of $1.7 billion, which were due on October 3, 2022. On March 17, 2021, Bell Canada issued, under its 1997 trust indenture, 3.00% Series M-54 MTN debentures, with a principal amount of $1 billion, which mature on March 17, 2031, and 4.05% Series M-55 MTN debentures, with a principal amount of $550 million, which mature on March 17, 2051. Additionally, on March 17, 2021, Bell Canada issued, under its 2016 trust indenture, 0.75% Series US-3 Notes, with a principal amount of $600 million in U.S. dollars ($747 million in Canadian dollars), which mature on March 17, 2024, and 3.65% Series US-4 Notes, with a principal amount of $500 million in U.S. dollars ($623 million in Canadian dollars), which mature on March 17, 2051. The Series US-3, Series US-4, Series US-5 and Series US-6 Notes (collectively, the Notes) have been hedged for foreign currency fluctuations through cross currency interest rate swaps. See Note 29, Financial and capital management , for additional details. For the year ended December 31, 2021, we recognized early debt redemption costs of $53 million, which were recorded in Other income (expense) in the income statement. Subsequent to year end, on February 11, 2022, Bell Canada issued, under its 2016 trust indenture, 3.65% Series US-7 Notes, with a principal amount of $750 million in U.S. dollars ($954 million in Canadian dollars), which mature on August 15, 2052. The Series US-7 Notes have been hedged for foreign currency fluctuations through cross currency interest rate swaps. Additionally, subsequent to year end, on February 14, 2022, Bell Canada announced it will redeem, on March 16, 2022, prior to maturity, its 3.35% Series M-26 MTN debentures, having an outstanding principal amount of $1 billion, which were due on March 22, 2023. We expect to incur early debt redemption charges of $18 million. 2020 On November 6, 2020, Bell Canada redeemed, prior to maturity, its 2.00% Series M-42 MTN debentures, having an outstanding principal amount of $850 million, which were due on October 1, 2021. On September 14, 2020, Bell Canada redeemed, prior to maturity, its 3.15% Series M-30 MTN debentures, having an outstanding principal amount of $750 million, which were due on September 29, 2021. On August 14, 2020, Bell Canada issued 1.65% Series M-53 MTN debentures under its 1997 trust indenture, with a principal amount of $750 million, which mature on August 16, 2027. On May 14, 2020, Bell Canada issued 2.50% Series M-52 MTN debentures under its 1997 trust indenture, with a principal amount of $1 billion, which mature on May 14, 2030. On May 14, 2020 and February 13, 2020, Bell Canada issued 3.50% Series M-51 MTN debentures under its 1997 trust indenture, with a principal amount of $500 million and $750 million, respectively, which mature on September 30, 2050. On March 25, 2020, Bell Canada issued 3.35% Series M-47 MTN debentures under its 1997 trust indenture, with a principal amount of $1 billion, which mature on March 12, 2025. On March 16, 2020, Bell Canada redeemed, prior to maturity, its 4.95% Series M-24 MTN debentures, having an outstanding principal amount of $500 million, which were due on May 19, 2021. During the first half of 2020, Bell Canada drew $1,450 million in U.S. dollars ($2,035 million in Canadian dollars) under its committed credit facilities. In Q2 2020, Bell Canada repaid all of the U.S. dollar borrowings under such facilities. The borrowings, which were included in long-term debt, were hedged for foreign currency fluctuations through foreign exchange forward contracts. Accordingly, in Q2 2020, the forward contracts used to hedge these borrowings were settled. See Note 29, Financial and capital management, for additional details. For the year ended December 31, 2020, we recognized early debt redemption costs of $50 million, which were recorded in Other income (expense) in the income statement.

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Long-term debt	Note 24 Debt due within one year FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2021 2020 Notes payable (1) 29 0.07 % 735 392 Loans secured by trade receivables 29 1.10 % 900 1,050 Long-term debt due within one year (2) 25 4.01 % 990 975 Total debt due within one year 2,625 2,417 (1) Includes commercial paper of $561 million in U.S. dollars ($711 million in Canadian dollars) and $274 million in U.S. dollars ($349 million in Canadian dollars) as at December 31, 2021 and December 31, 2020, 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 29, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $864 million and $754 million as at December 31, 2021 and December 31, 2020, respectively. Securitized trade receivables Our securitized trade receivables programs are recorded as floating rate revolving loans secured by certain trade receivables. The following table provides further details on our securitized trade receivables programs during 2021 and 2020. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Average interest rate throughout the year 1.07 % 1.58 % Securitized trade receivables 1,701 2,007 In 2021, we terminated one of our securitized trade receivables programs and repaid the $150 million balance outstanding under the program. We continue to service trade receivables under our securitized trade receivables program expiring on December 1, 2022. The buyer's 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 buyer will reinvest the amounts collected by buying additional interests in our trade receivables until the securitized trade receivables agreement expires or is terminated. The buyer and its 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 $3 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 committed supporting revolving and expansion credit facilities as at December 31, 2021. The total amount of the net available 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, 2021. TOTAL DRAWN LETTERS OF CREDIT COMMERCIAL NET AVAILABLE Committed credit facilities Unsecured revolving and expansion credit facilities (1)(2) 3,500 — — 711 2,789 Other 106 — 106 — — Total committed credit facilities 3,606 — 106 711 2,789 Total non-committed credit facilities 1,939 — 1,060 — 879 Total committed and non-committed credit facilities 5,545 — 1,166 711 3,668 (1) Bell Canada’s $2.5 billion committed revolving credit facility expires in May 2026 and its $1 billion committed expansion credit facility expires in May 2024. (2) As of December 31, 2021, Bell Canada’s outstanding commercial paper included $561 million in U.S. dollars ($711 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 25 Long-term debt FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED MATURITY 2021 2020 Debt securities 1997 trust indenture 3.67 % 2023-2051 16,750 16,400 1976 trust indenture 9.38 % 2027-2054 975 1,100 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (1) 3.26 % 2024-2052 5,188 2,228 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 4.13 % 2022-2065 4,309 4,356 Other 438 386 Total debt 28,160 24,970 Net unamortized discount (26) (19) Unamortized debt issuance costs (96) (70) Less: Amount due within one year 24 (990) (975) Total long-term debt 27,048 23,906 (1) At December 31, 2021 and 2020, notes issued under the 2016 U.S. trust indenture totaled $4,100 million and $1,750 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations through cross currency interest rate swaps. See Note 29 , Financial and capital management , for additional details. Bell Canada's debt securities have been issued in Canadian dollars with the exception of debt securities issued under the 2016 U.S. trust indenture, which have been issued in U.S. dollars. All debt securities 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. In Q4 2021, Bell Canada successfully completed a proxy solicitation and obtained the necessary approval from debenture holders to make certain amendments under its1976 trust indenture, including the deletion of covenants that require Bell Canada to meet certain financial ratio tests when issuing long-term debt. All outstanding debt securities have been issued under trust indentures, are unsecured and have been guaranteed by BCE. All debt securities have been 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. 2021 On August 12, 2021, Bell Canada issued, under its 2016 trust indenture, 2.15% Series US-5 Notes, with a principal amount of $600 million in U.S. dollars ($755 million in Canadian dollars), which mature on February 15, 2032, and 3.20% Series US-6 Notes, with a principal amount of $650 million in U.S. dollars ($818 million in Canadian dollars), which mature on February 15, 2052. On May 28, 2021, Bell Canada issued, under its 1997 trust indenture, 2.20% Series M-56 medium term note (MTN) debentures, with a principal amount of $500 million, which mature on May 29, 2028. This issue constitutes Bell Canada's first sustainability bond offering. On April 19, 2021, Bell Canada redeemed, prior to maturity, its 3.00% Series M-40 MTN debentures, having an outstanding principal amount of $1.7 billion, which were due on October 3, 2022. On March 17, 2021, Bell Canada issued, under its 1997 trust indenture, 3.00% Series M-54 MTN debentures, with a principal amount of $1 billion, which mature on March 17, 2031, and 4.05% Series M-55 MTN debentures, with a principal amount of $550 million, which mature on March 17, 2051. Additionally, on March 17, 2021, Bell Canada issued, under its 2016 trust indenture, 0.75% Series US-3 Notes, with a principal amount of $600 million in U.S. dollars ($747 million in Canadian dollars), which mature on March 17, 2024, and 3.65% Series US-4 Notes, with a principal amount of $500 million in U.S. dollars ($623 million in Canadian dollars), which mature on March 17, 2051. The Series US-3, Series US-4, Series US-5 and Series US-6 Notes (collectively, the Notes) have been hedged for foreign currency fluctuations through cross currency interest rate swaps. See Note 29, Financial and capital management , for additional details. For the year ended December 31, 2021, we recognized early debt redemption costs of $53 million, which were recorded in Other income (expense) in the income statement. Subsequent to year end, on February 11, 2022, Bell Canada issued, under its 2016 trust indenture, 3.65% Series US-7 Notes, with a principal amount of $750 million in U.S. dollars ($954 million in Canadian dollars), which mature on August 15, 2052. The Series US-7 Notes have been hedged for foreign currency fluctuations through cross currency interest rate swaps. Additionally, subsequent to year end, on February 14, 2022, Bell Canada announced it will redeem, on March 16, 2022, prior to maturity, its 3.35% Series M-26 MTN debentures, having an outstanding principal amount of $1 billion, which were due on March 22, 2023. We expect to incur early debt redemption charges of $18 million. 2020 On November 6, 2020, Bell Canada redeemed, prior to maturity, its 2.00% Series M-42 MTN debentures, having an outstanding principal amount of $850 million, which were due on October 1, 2021. On September 14, 2020, Bell Canada redeemed, prior to maturity, its 3.15% Series M-30 MTN debentures, having an outstanding principal amount of $750 million, which were due on September 29, 2021. On August 14, 2020, Bell Canada issued 1.65% Series M-53 MTN debentures under its 1997 trust indenture, with a principal amount of $750 million, which mature on August 16, 2027. On May 14, 2020, Bell Canada issued 2.50% Series M-52 MTN debentures under its 1997 trust indenture, with a principal amount of $1 billion, which mature on May 14, 2030. On May 14, 2020 and February 13, 2020, Bell Canada issued 3.50% Series M-51 MTN debentures under its 1997 trust indenture, with a principal amount of $500 million and $750 million, respectively, which mature on September 30, 2050. On March 25, 2020, Bell Canada issued 3.35% Series M-47 MTN debentures under its 1997 trust indenture, with a principal amount of $1 billion, which mature on March 12, 2025. On March 16, 2020, Bell Canada redeemed, prior to maturity, its 4.95% Series M-24 MTN debentures, having an outstanding principal amount of $500 million, which were due on May 19, 2021. During the first half of 2020, Bell Canada drew $1,450 million in U.S. dollars ($2,035 million in Canadian dollars) under its committed credit facilities. In Q2 2020, Bell Canada repaid all of the U.S. dollar borrowings under such facilities. The borrowings, which were included in long-term debt, were hedged for foreign currency fluctuations through foreign exchange forward contracts. Accordingly, in Q2 2020, the forward contracts used to hedge these borrowings were settled. See Note 29, Financial and capital management, for additional details. For the year ended December 31, 2020, we recognized early debt redemption costs of $50 million, which were recorded in Other income (expense) in the income statement.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2021
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Provisions	Note 26 Provisions FOR THE YEAR ENDED DECEMBER 31 NOTE AROs Other (1) Total January 1, 2021 202 206 408 Additions 7 54 61 Usage (7) (28) (35) Reversals (20) (6) (26) December 31, 2021 182 226 408 Current 23 22 59 81 Non-current 28 160 167 327 December 31, 2021 182 226 408 (1) Other includes environmental, legal, vacant space and other provisions.

Post-employment benefit plans

Post-employment benefit plans	12 Months Ended
	Dec. 31, 2021
Employee Benefits [Abstract]
Post-employment benefit plans	Note 27 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 Risk and 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 2021 2020 DB pension (223) (219) DC pension (113) (113) OPEBs (2) (2) Less: Capitalized benefit plans cost 72 65 Total post-employment benefit plans service cost (266) (269) COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS FINANCING COST FOR THE YEAR ENDED DECEMBER 31 2021 2020 DB pension 11 (10) OPEBs (31) (36) Total interest on post-employment benefit obligations (20) (46) The statements of comprehensive income include the following amounts before income taxes. 2021 2020 Cumulative losses recognized directly in equity, January 1 (2,014) (2,701) Actuarial gains in o ther comprehensive income from continuing operations (1) 3,020 732 Increase in the effect of the asset limit in o ther comprehensive income from continuing operations (2) (587) (45) Cumulative gains (losses) recognized directly in equity, December 31 419 (2,014) (1) The cumulative actuarial gains recognized in the statement of comprehensive income are $805 million in 2021. (2) The cumulative increase in the effect of the asset limit recognized in the statement of comprehensive income is $386 million in 2021. 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 2021 2020 2021 2020 2021 2020 Post-employment benefit obligations, January 1 (27,149) (25,650) (1,600) (1,529) (28,749) (27,179) Current service cost (223) (219) (2) (2) (225) (221) Interest on obligations (697) (782) (39) (46) (736) (828) Actuarial gains (losses) (1) 2,137 (1,830) 113 (90) 2,250 (1,920) Benefit payments 1,396 1,342 71 67 1,467 1,409 Employee contributions (9) (10) — — (9) (10) Other 1 — — — 1 — Post-employment benefit obligations, December 31 (24,544) (27,149) (1,457) (1,600) (26,001) (28,749) Fair value of plan assets, January 1 27,785 25,530 344 320 28,129 25,850 Expected return on plan assets (2) 708 772 8 10 716 782 Actuarial gains (1) 766 2,632 4 20 770 2,652 Benefit payments (1,396) (1,342) (71) (67) (1,467) (1,409) Employer contributions 168 183 65 61 233 244 Employee contributions 9 10 — — 9 10 Other — — 1 — 1 — Fair value of plan assets, December 31 28,040 27,785 351 344 28,391 28,129 Plan asset (deficit) 3,496 636 (1,106) (1,256) 2,390 (620) Effect of asset limit (652) (65) — — (652) (65) Post-employment benefit asset (liability), December 31 2,844 571 (1,106) (1,256) 1,738 (685) Post-employment benefit assets 3,472 1,277 — — 3,472 1,277 Post-employment benefit obligations (628) (706) (1,106) (1,256) (1,734) (1,962) (1) Actuarial gains (losses) include experience gains of $907 million in 2021 and $2,613 million in 2020. (2) The actual return on plan assets was $1,486 million or 5.7% in 2021 and $3,434 million or 13.7% in 2020. 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 2021 2020 2021 2020 2021 2020 2021 2020 Present value of post-employment benefit obligations (23,872) (26,421) (1,840) (2,011) (289) (317) (26,001) (28,749) Fair value of plan assets 27,979 27,727 412 402 — — 28,391 28,129 Plan surplus (deficit) 4,107 1,306 (1,428) (1,609) (289) (317) 2,390 (620) (1) The partially funded plans consist of supplementary executive retirement plans (SERPs) for eligible employees and certain 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 certain OPEBs, which are paid as claims are incurred. 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 FOR THE YEAR ENDED DECEMBER 31 2021 2020 Post-employment benefit obligations Discount rate 3.2 % 2.6 % Rate of compensation increase 2.25 % 2.25 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.3 23.2 (1) Cost of living indexation rate is only applicable to DB pension plans. DB PENSION PLANS AND OPEB PLANS FOR THE YEAR ENDED DECEMBER 31 2021 2020 Net post-employment benefit plans cost Discount rate 2.9 % 3.2 % 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 23.2 (1) Cost of living indexation rate is only applicable to DB pension plans. The weighted average duration of the post-employment benefit obligation is 14 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2021 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4% • an annual increase in the cost of covered hospital benefits of 3.7% • an annual increase in the cost of other covered healthcare benefits of 4% 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 3 (2) Post-employment benefit obligations 101 (86) 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 IMPACT ON POST-EMPLOYMENT BENEFIT CHANGE IN INCREASE IN DECREASE IN INCREASE IN DECREASE IN Discount rate 0.5 % (68) 57 (1,612) 1,794 Life expectancy at age 65 1 year 32 (32) 936 (962) 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 benefits. The following table shows the target allocations for 2021 and the allocation of our post-employment benefit plan assets at December 31, 2021 and 2020. WEIGHTED AVERAGE TOTAL PLAN ASSETS FAIR VALUE ASSET CATEGORY 2021 December 31, 2021 December 31, 2020 Equity securities 0%-40% 16 % 23 % Debt securities 60%-100% 64 % 60 % Alternative investments 0%-50% 20 % 17 % Total 100 % 100 % The following table shows the fair value of the DB pension plan assets for each category. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Observable markets data Equity securities Canadian 952 1,027 Foreign 3,436 5,242 Debt securities Canadian 13,643 13,361 Foreign 2,728 2,913 Money market 1,466 369 Non-observable markets inputs Alternative investments Private equities 3,123 2,564 Hedge funds 1,208 1,200 Real estate 1,429 1,033 Other 55 76 Total 28,040 27,785 Equity securities included approximately $3 million of BCE common shares, or 0.01% of total plan assets, at December 31, 2021 and December 31, 2020, respectively. Debt securities included approximately $85 million of Bell Canada debentures, or 0.30% of total plan assets, at December 31, 2021 and approximately $141 million of Bell Canada debentures, or 0.51% of total plan assets, at December 31, 2020. Alternative investments included an investment in MLSE of $149 million, or 0.53% of total plan assets, at December 31, 2021 and $149 million, or 0.54% of total plan assets, at December 31, 2020. The Bell Canada pension plan has an investment arrangement which hedges part of its exposure to potential increases in longevity, which covers approximately $4 billion of post-employment benefit obligations. The fair value of the arrangement is included within other alternative investments. 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 authorities. 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 DC PLANS OPEB PLANS FOR THE YEAR ENDED DECEMBER 31 2021 2020 2021 2020 2021 2020 Contributions/payments (168) (183) (114) (114) (65) (61) We expect to contribute approximately $90 million to our DB pension plans in 2022, subject to actuarial valuations being completed. We expect to contribute approximately $110 million to the DC pension plans and to pay approximately $75 million to beneficiaries under OPEB plans in 2022.

Other non-current liabilities

Other non-current liabilities	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Other non-current liabilities	Note 28 Other non-current liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Long-term disability benefits obligation 327 361 Provisions 26 327 355 Derivative liabilities 29 43 98 CRTC deferral account obligation 29 43 69 Other 263 262 Total other non-current liabilities 1,003 1,145

Financial and capital managemen

Financial and capital management	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Financial and capital management	Note 29 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, including credit risk, liquidity risk, foreign currency risk, interest rate risk, commodity price risk and equity price risk. DERIVATIVES We use derivative instruments to manage our exposure to foreign currency risk, interest rate risk, commodity price risk and changes in the price of BCE common shares. 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 may be incurred on disposition of financial instruments are not reflected in the fair values. As a result, the fair values may not be 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 carrying value of wireless device financing plan receivables approximates fair value given that their average remaining duration is short and the carrying value is reduced by an allowance for doubtful accounts and an allowance for revenue adjustments. The following table provides the fair value details of other financial instruments measured at amortized cost in the statements of financial position. December 31, 2021 December 31, 2020 CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE CRTC deferral account obligation Trade payables and other liabilities and other non-current liabilities Present value of estimated future cash flows discounted using observable market interest rates 23, 28 66 67 82 86 Debt securities and other debt Debt due within one year and long-term debt Quoted market price of debt 24, 25 23,729 26,354 20,525 24,366 The following table provides the fair value details of financial instruments measured at fair value in the statements of financial position. FAIR VALUE CLASSIFICATION NOTE CARRYING VALUE QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) OBSERVABLE MARKET DATA (LEVEL 2) (1) NON-OBSERVABLE MARKET INPUTS (LEVEL 3) (2) December 31, 2021 Publicly-traded and privately-held investments (3) Other non-current assets 21 183 24 — 159 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 279 — 279 — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 122 — 185 (63) December 31, 2020 Publicly-traded and privately-held investments (3) Other non-current assets 21 126 3 — 123 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (51) — (51) — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 109 — 167 (58) (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) Unrealized gains and losses are recorded in Other comprehensive income from continuing operations in the statements of comprehensive income and are reclassified from Accumulated other comprehensive income to the deficit in the statements of financial position when realized. (4) Represents BCE’s obligation to repurchase the Master Trust Fund’s 9% interest in MLSE at a price not less than an agreed minimum price, should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recognized in Other income (expense) in the income statements. 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, including wireless device financing plan 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, 2021 and 2020. We deal with institutions that have investment-grade credit ratings and 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, including the current portion of wireless device financing plan receivables. NOTE 2021 2020 Balance, January 1 (149) (62) Additions (83) (134) Usage and reversals 96 47 Balance, December 31 11 (136) (149) 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, net of allowance for doubtful accounts. AT DECEMBER 31 2021 2020 Trade receivables not past due 2,958 2,574 Trade receivables past due Under 60 days 420 432 60 to 120 days 284 214 Over 120 days 45 45 Trade receivables, net of allowance for doubtful accounts 3,707 3,265 The following table provides the change in allowance for doubtful accounts for contract assets. NOTE 2021 2020 Balance, January 1 (59) (68) Additions (9) (31) Usage and reversals 48 40 Balance, December 31 (20) (59) Current (6) (29) Non-current (14) (30) Balance, December 31 13 (20) (59) 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, 2021 for each of the next five years and thereafter. AT DECEMBER 31, 2021 NOTE 2022 2023 2024 2025 2026 THERE- TOTAL Long-term debt 25 156 1,632 2,060 2,153 1,561 16,289 23,851 Notes payable 24 735 — — — — — 735 Lease liabilities (1) 1,009 833 541 439 406 1,922 5,150 Loan secured by trade receivables 24 900 — — — — — 900 Interest payable on long-term debt, notes 918 890 825 770 718 9,068 13,189 Net payments (receipts) on cross currency interest rate swaps 11 12 (2) 12 12 314 359 MLSE financial liability 23 149 — — — — — 149 Total 3,878 3,367 3,424 3,374 2,697 27,593 44,333 (1) Includes imputed interest of $841 million. 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 interest rate swaps to manage foreign currency risk related to anticipated purchases and certain foreign currency debt. At December 31, 2021, we had entered into cross currency interest rate swaps with a total notional amount of $3,500 million in U.S. dollars ($4,511 million in Canadian dollars) to hedge the U.S. currency exposure of our U.S. Notes maturing from 2032 to 2052. See Note 25, Long-term debt , for additional details. In the first half of 2020, we entered into foreign currency forward contracts with a notional amount of $1,453 million in U.S. dollars ($2,039 million in Canadian dollars) to hedge the foreign currency risk associated with amounts drawn under our committed credit facilities. These foreign currency forward contracts matured in Q2 2020 and a loss of $14 million was recognized in Other income (expense) in the income statements, which offsets the foreign currency gain on the repayment of drawdowns under the credit facilities. A 10% depreciation (appreciation) in the value of the Canadian dollar relative to the U.S. dollar would result in a loss of $7 million (loss of $20 million) recognized in net earnings from continuing operations at December 31, 2021 and a gain of $241 million (loss of $221 million) recognized in Other comprehensive income from continuing operations at December 31, 2021, with all other variables held constant. A 10% depreciation (appreciation) in the value of the Canadian dollar relative to the Philippine peso would result in a gain (loss) of $4 million recognized in Other comprehensive income from continuing operations at December 31, 2021, with all other variables held constant. The following table provides further details on our outstanding foreign currency forward contracts and options as at December 31, 2021. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow USD 561 CAD 721 2022 Commercial paper Cash flow PHP 2,270 CAD 58 2022 Anticipated purchases Cash flow USD 568 CAD 723 2022 Anticipated purchases Cash flow USD 550 CAD 678 2023 Anticipated purchases Cash flow - call options USD 212 CAD 275 2022 Anticipated purchases Cash flow - put options USD 212 CAD 272 2022 Anticipated purchases Economic USD 40 CAD 50 2022 Anticipated purchases Economic - put options USD 99 CAD 123 2022 Anticipated purchases Economic - call options USD 150 CAD 178 2022 Anticipated purchases Economic - call options CAD 190 USD 150 2022 Anticipated purchases Economic - put options USD 240 CAD 290 2023 Anticipated purchases INTEREST RATE EXPOSURES In 2021, we entered into cross currency interest rate swaps with a notional amount of $600 million in U.S. dollars ($748 million in Canadian dollars) to hedge the interest exposure of our U.S. Notes maturing in 2024. See Note 25, Long-term debt , for additional details. In 2021, we entered into forward starting interest rate swaps with a notional amount of $127 million to hedge the interest rate exposure on future debt issuances. In 2021, we also entered into cross currency basis rate swaps with a notional amount of $127 million to hedge economically the basis rate exposure on future debt issuances. The fair value of these cross currency basis rate swaps at December 31, 2021 was an asset of $1 million recognized in Other current assets in the statements of financial position. A gain of $1 million is recognized in Other income (expense) in the income statements. In 2020, we entered into leveraged interest rate options to hedge economically the dividend rate resets on $582 million of our preferred shares having varying reset dates in 2021 for the periods ending in 2026. The fair value of these leveraged interest rate options at December 31, 2021 and December 31, 2020 was a net liability of $2 million and $6 million, respectively, recognized in Other current assets, Trade payables and other liabilities , Other non-current assets and Other non-current liabilities in the statements of financial position. A gain (loss) of $15 million and ($6 million) for the year ended December 31, 2021 and December 31, 2020, respectively, relating to these leveraged interest rate options is recognized in Other income (expense) in the income statements. A 1% increase (decrease) in interest rates would result in a loss of $4 million (gain of $3 million) in net earnings from continuing operations at December 31, 2021 and a gain of $18 million (loss of $25 million) recognized in Other comprehensive income from continuing operations at December 31, 2021, with all other variables held constant. EQUITY PRICE EXPOSURES We use equity forward contracts on BCE’s common shares to hedge economically the cash flow exposure related to the settlement of equity settled share-based compensation plans. See Note 31, Share-based payments, for details on our share-based payment arrangements. The fair value of our equity forward contracts at December 31, 2021 and December 31, 2020 was a net asset of $130 million and a net liability of $82 million, respectively, recognized in Other current assets, Trade payables and other liabilities, Other non-current assets and Other non-current liabilities in the statements of financial position. A gain (loss) of $278 million and ($51 million) for the year ended December 31, 2021 and 2020, respectively, relating to these equity forward contracts is recognized in Other income (expense) in the income statements. A 5% increase (decrease) in the market price of BCE’s common shares at December 31, 2021 would result in a gain (loss) of $43 million recognized in net earnings from continuing operations, with all other variables held constant. COMMODITY PRICE EXPOSURES In 2020, we entered into fuel swaps to hedge economically the purchase cost of fuel in 2020 and 2021. These fuel swaps have matured and a gain of $6 million and $3 million for the year ended December 31, 2021 and 2020, respectively, is recognized in Other income (expense) in the income statements. 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 adjusted net interest expense ratio (2) . In 2021 and 2020, our net debt leverage ratio target range was 2.0 to 2.5 times adjusted EBITDA and our adjusted EBITDA to adjusted net interest expense ratio target was greater than 7.5 times. At December 31, 2021, we had exceeded the limit of our internal net debt leverage ratio target range by 0.68. We use, and believe that certain investors and analysts use, our net debt leverage ratio and adjusted EBITDA to adjusted 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 2021 2020 Net debt leverage ratio 3.18 2.93 Adjusted EBITDA to adjusted net interest expense ratio 8.77 8.32 On February 2, 2022, the board of directors of BCE approved an increase of 5.1% in the annual dividend on BCE’s common shares, from $3.50 to $3.68 per common share. In addition, the board of directors of BCE declared a quarterly dividend of $0.92 per common share payable on April 15, 2022 to the shareholders of record at March 15, 2022. On February 3, 2021, the board of directors of BCE approved an increase of 5.1% in the annual dividend on BCE's common shares, from $3.33 to $3.50 per common share. In Q4 2021, BCE renewed its normal course issuer bid program (NCIB) with respect to its First Preferred Shares. See Note 30, Share capital, for additional details. (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. For the purposes of calculating our net debt leverage ratio, adjusted EBITDA is twelve-month trailing adjusted EBITDA. (2) Our adjusted EBITDA to adjusted net interest expense ratio represents adjusted EBITDA divided by adjusted net interest expense. We define adjusted net interest expense as twelve-month trailing net interest expense as shown in our statements of cash flows plus 50% of twelve-month trailing net earnings attributable to preferred shareholders as shown in our income statements. For the purposes of calculating our adjusted EBITDA to adjusted net interest expense ratio, adjusted EBITDA is twelve-month trailing adjusted EBITDA.

Share capital

Share capital	12 Months Ended
	Dec. 31, 2021
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Share capital	Note 30 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, 2021. There were no Second Preferred Shares issued and outstanding at December 31, 2021. BCE’s articles of amalgamation, as amended, describe the terms and conditions of these shares in detail. ANNUAL NUMBER OF SHARES STATED CAPITAL SERIES CONVERTIBLE CONVERSION DATE REDEMPTION DATE REDEMPTION AUTHORIZED ISSUED AND DECEMBER 31, 2021 DECEMBER 31, 2020 Q floating Series R December 1, 2030 $25.50 8,000,000 — — — R (1) 3.018 % Series Q December 1, 2025 December 1, 2025 $25.00 8,000,000 7,998,900 200 200 S floating Series T November 1, 2026 At any time $25.50 8,000,000 2,128,267 53 88 T (1) 4.99 % Series S November 1, 2026 November 1, 2026 $25.00 8,000,000 5,870,133 147 112 Y floating Series Z December 1, 2022 At any time $25.50 10,000,000 8,079,291 202 202 Z (1) 3.904 % Series Y December 1, 2022 December 1, 2022 $25.00 10,000,000 1,918,509 48 48 AA (1) 3.61 % Series AB September 1, 2022 September 1, 2022 $25.00 20,000,000 11,397,196 291 291 AB floating Series AA September 1, 2022 At any time $25.50 20,000,000 8,599,204 219 219 AC (1) 4.38 % Series AD March 1, 2023 March 1, 2023 $25.00 20,000,000 10,027,991 256 256 AD floating Series AC March 1, 2023 At any time $25.50 20,000,000 9,963,209 254 254 AE floating Series AF February 1, 2025 At any time $25.50 24,000,000 6,512,913 163 163 AF (1) 3.865 % Series AE February 1, 2025 February 1, 2025 $25.00 24,000,000 9,481,487 237 237 AG (1) 3.37 % Series AH May 1, 2026 May 1, 2026 $25.00 22,000,000 8,979,530 224 125 AH floating Series AG May 1, 2026 At any time $25.50 22,000,000 5,017,570 125 225 AI (1) 3.39 % Series AJ August 1, 2026 August 1, 2026 $25.00 22,000,000 9,535,040 238 149 AJ floating Series AI August 1, 2026 At any time $25.50 22,000,000 4,464,960 112 201 AK (1) 3.306 % Series AL December 31, 2026 December 31, 2026 $25.00 25,000,000 23,190,312 580 568 AL (2) floating Series AK December 31, 2026 At any time 25,000,000 1,799,388 45 56 AM (1) 2.939 % Series AN March 31, 2026 March 31, 2026 $25.00 30,000,000 10,439,978 239 218 AN (2) floating Series AM March 31, 2026 At any time 30,000,000 1,054,722 24 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) 4.812 % Series AR September 30, 2023 September 30, 2023 $25.00 30,000,000 9,200,000 228 228 AR (3) floating Series AQ September 30, 2028 30,000,000 — — — 4,003 4,003 (1) BCE may redeem each of these series of First Preferred Shares on the applicable redemption date and every five years thereafter. (2) BCE may redeem Series AL and AN First Preferred Shares at $25.00 per share on December 31, 2026 and March 31, 2026, 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 the applicable series of First Preferred Shares. (3) If Series AP or AR First Preferred Shares are issued on March 31, 2022 and September 30, 2023, respectively, BCE may redeem such shares at $25.00 per share on March 31, 2027 and September 30, 2028, 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 which is not a Series conversion date for the applicable series of First Preferred Shares. NORMAL COURSE ISSUER BID FOR BCE FIRST PREFERRED SHARES On November 4, 2021, BCE renewed its NCIB to purchase for cancellation up to 10% of the public float of each series of BCE’s outstanding First Preferred Shares that are listed on the Toronto Stock Exchange. The NCIB will extend up to November 8, 2022, or an earlier date should BCE complete its purchases under the NCIB. VOTING RIGHTS All of the issued and outstanding First Preferred Shares at December 31, 2021 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, 2021 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. REDEMPTION OF SERIES AO PREFERRED SHARES Subsequent to year end, on February 24, 2022, BCE announced it will redeem, on March 31, 2022, its 4,600,000 issued and outstanding Series AO Preferred Shares at $25 per share for a total amount of $115 million. 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, 2021 and 2020. The following table provides details about the outstanding common shares of BCE. 2021 2020 NOTE NUMBER OF STATED NUMBER OF STATED Outstanding, January 1 904,415,010 20,390 903,908,182 20,363 Shares issued under employee stock option plan 31 4,603,861 272 506,828 27 Outstanding, December 31 909,018,871 20,662 904,415,010 20,390 CONTRIBUTED SURPLUS Contributed surplus in 2021 and 2020 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, 2021
Share-based Payment Arrangements [Abstract]
Share-based payments	Note 31 Share-based payments The following share-based payment amounts are included in the income statements as operating costs. FOR THE YEAR ENDED DECEMBER 31 2021 2020 ESP (30) (31) RSUs/PSUs (59) (51) Other (1) (6) (9) Total share-based payments (95) (91) (1) Includes 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. Employees can choose to have up to 12% of their eligible annual earnings withheld through regular payroll deductions for the purchase of BCE common shares. In some cases, the employer also contributes up to 2% of the employee’s eligible annual earnings to the plan. 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. Employer contributions to the ESP 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, 2021, 4,360,087 common shares were authorized for issuance from treasury under the ESP. At December 31, 2021 and 2020 there were 1,108,211 and 1,146,980 unvested employer ESP contributions, respectively. RSUs/PSUs RSUs/PSUs are granted to executives and other eligible employees. 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 dividends paid on BCE common shares. Executives and other eligible employees are granted a specific number of RSUs/PSUs for a given performance period based mainly on their level and position. RSUs/PSUs vest fully after three years of continuous employment from the date of grant and if performance objectives are met for certain PSUs, as determined by the board of directors. The following table summarizes RSUs/PSUs outstanding at December 31, 2021 and 2020. NUMBER OF RSUs/PSUs 2021 2020 Outstanding, January 1 2,973,393 2,915,118 Granted (1) 1,178,794 866,127 Dividends credited 175,516 165,435 Settled (1,135,128) (935,117) Forfeited (106,908) (38,170) Outstanding, December 31 3,085,667 2,973,393 Vested, December 31 (2) 1,000,394 1,065,454 (1) The weighted average fair value of the RSUs/PSUs granted was $60 in 2021 and $63 in 2020. (2) The RSUs/PSUs vested on December 31, 2021 were fully settled in February 2022 with BCE common shares and/or DSUs. DSUs Eligible bonuses and RSUs/PSUs may be paid in the form of DSUs when executives or other eligible employees elect 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. At December 31, 2021 and 2020 there were 3,365,433 and 4,230,672 DSUs outstanding, respectively. 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, 2021, in addition to the stock options outstanding, 4,461,019 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 for options granted prior to 2019 and ten years from the date of grant for options granted since 2019. The following table summarizes stock options outstanding at December 31, 2021 and 2020. 2021 2020 NOTE NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) Outstanding, January 1 15,650,234 59 12,825,541 57 Granted — — 3,420,407 65 Exercised (1) 30 (4,603,861) 57 (506,828) 52 Forfeited or expired (267,649) 60 (88,886) 61 Outstanding, December 31 10,778,724 60 15,650,234 59 Exercisable, December 31 4,316,424 58 5,186,600 58 (1) The weighted average market share price for options exercised was $64 in 2021 and $63 in 2020. The following table provides additional information about BCE’s stock option plans at December 31, 2021 and 2020. STOCK OPTIONS OUTSTANDING 2021 2020 RANGE OF EXERCISE PRICES NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) $40-$49 — — — 187,744 — ¹ 48 $50-$59 7,442,442 4 58 11,998,200 5 58 $60 & above 3,336,282 8 65 3,464,290 9 65 10,778,724 6 60 15,650,234 7 59

Additional cash flow informatio

Additional cash flow information	12 Months Ended
	Dec. 31, 2021
Statement of cash flows [abstract]
Additional cash flow information	Note 32 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, 2021 26,323 66 766 — 27,155 Cash flows from (used in) financing activities Increase (decrease) in notes payable 378 (27) — — 351 Issue of long-term debt 4,985 — — — 4,985 Repayment of long-term debt (2,751) — — — (2,751) Cash dividends paid on common and preferred shares — — (3,257) — (3,257) Cash dividends paid by subsidiaries to non-controlling 36 — — (86) — (86) Decrease in securitized trade receivables (150) — — — (150) Other financing activities (36) 13 — (55) (78) Total cash flows from (used in) financing activities 2,426 (14) (3,343) (55) (986) Non-cash changes arising from Increase in lease liabilities 787 — — — 787 Dividends declared on common and preferred shares — — 3,306 — 3,306 Dividends declared by subsidiaries to non-controlling interests — — 87 — 87 Effect of changes in foreign exchange rates (23) 23 — — — Business acquisitions 12 — — — 12 Other 148 4 (5) 55 202 Total non-cash changes 924 27 3,388 55 4,394 December 31, 2021 29,673 79 811 — 30,563 (1) Included in Other current assets, Other non-current assets and Trade payables and other liabilities in the statement of financial position. 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, 2020 26,296 56 729 — 27,081 Cash flows (used in) from financing activities (Decrease) increase in notes payable (1,810) 169 — — (1,641) Issue of long-term debt 6,006 — — — 6,006 Repayment of long-term debt (5,003) — — — (5,003) Cash dividends paid on common and preferred shares — — (3,107) — (3,107) Cash dividends paid by subsidiaries to non-controlling 36 — — (53) — (53) Discontinued operations 37 (7) — — — (7) Other financing activities (31) — — (52) (83) Total cash flows (used in) from financing activities (845) 169 (3,160) (52) (3,888) Non-cash changes arising from Increase in lease liabilities 675 — — — 675 Dividends declared on common and preferred shares — — 3,147 — 3,147 Dividends declared by subsidiaries to non-controlling interests — — 53 — 53 Effect of changes in foreign exchange rates 159 (159) — — — Business acquisitions 7 — — — 7 Discontinued operations 37 (106) — — — (106) Other 137 — (3) 52 186 Total non-cash changes 872 (159) 3,197 52 3,962 December 31, 2020 26,323 66 766 — 27,155 (1) Included in Other current assets, Other non-current assets and Trade payables and other liabilities in the statement of financial position.

Remaining performance obligatio

Remaining performance obligations	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer1 [Abstract]
Remaining performance obligations	Note 13 Contract assets and liabilities The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances . Contract assets (1) Contract liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 2021 2020 Opening balance, January 1 943 1,644 959 890 Revenue recognized included in contract liabilities at the beginning of the year — — (678) (643) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 141 188 — — Increase in contract liabilities during the year — — 752 688 Increase in contract liabilities included in contract assets during the year (115) (186) — — Increase in contract assets from revenue recognized during the year 664 834 — — Contract assets transferred to trade receivables (859) (1,376) 50 51 Acquisitions — — 13 — Contract terminations transferred to trade receivables (89) (145) 4 19 Discontinued operations 37 — (1) — — Reclassified to liabilities held for sale 16 — — (7) — Other (20) (15) (48) (46) Ending balance, December 31 665 943 1,045 959 (1) Net of allowance for doubtful accounts of $20 million and $59 million at December 31, 2021 and December 31, 2020, respectively. See Note 29, Financial and capital management Note 14 Contract costs The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Opening balance, January 1 764 783 Incremental costs of obtaining a contract and contract fulfillment costs 635 535 Amortization included in operating costs (504) (552) Acquisitions 3 — Reclassified to assets held for sale 16 (4) — Discontinued operations 37 — (2) Ending balance, December 31 894 764 Contract costs are amortized over periods ranging from 12 to 84 months. Note 33 Remaining performance obligations The following table shows revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) as at December 31, 2021. 2022 2023 2024 2025 2026 THEREAFTER TOTAL Wireline 1,295 946 712 473 215 548 4,189 Wireless 1,416 561 40 1 1 — 2,019 Total 2,711 1,507 752 474 216 548 6,208

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2021
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Commitments and contingencies	Note 34 Commitments and contingencies Commitments The following table is a summary of our contractual obligations at December 31, 2021 that are due in each of the next five years and thereafter. 2022 2023 2024 2025 2026 THERE- TOTAL Commitments for property, plant and 1,104 757 461 334 219 161 3,036 Purchase obligations 542 380 245 210 292 221 1,890 Leases committed not yet commenced 7 2 6 1 — — 16 Total 1,653 1,139 712 545 511 382 4,942 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. Our commitments for leases not yet commenced include OOH advertising spaces, fibre use and real estate. These leases are non-cancellable. Subsequent to year end, in February 2022, Bell acquired a business that provides Internet, telephone and television services to consumers and businesses in Québec and parts of Ontario. The acquisition is expected to accelerate growth in Bell's residential and small business customers. The results of the acquired business will be included in our Bell Wireline segment. Additionally, subsequent to year end, we entered into new commitments for property, plant and equipment and intangible assets totaling approximately $1.4 billion, which is payable between 2022 and 2033. Contingencies As part of its ongoing review of wholesale Internet rates, on October 6, 2016, the CRTC significantly reduced, on an interim basis, some of the wholesale rates that Bell Canada and other major providers charge for access by third-party Internet resellers to fibre-to-the-node (FTTN) or cable networks, as applicable. On August 15, 2019, the CRTC further reduced the wholesale rates that Internet resellers pay to access network infrastructure built by facilities-based providers like Bell Canada, with retroactive effect back to March 2016. The August 2019 decision was stayed, first by the Federal Court of Appeal and then by the CRTC, with the result that it never came into effect. In response to review and vary applications filed by each of Bell Canada, five major cable carriers (Cogeco Communications Inc., Bragg Communications Inc. (Eastlink), Rogers Communications Inc., Shaw Communications Inc. and Videotron Ltée) and Telus Communications Inc., the CRTC issued Decision 2021-182 on May 27, 2021, which mostly reinstated the rates prevailing prior to August 2019 with some reductions to the Bell Canada rates with retroactive effect to March 2016. As a result, in Q2 2021, we recorded a reduction in revenue of $44 million in our income statement. While there remains a requirement to refund monies to third-party Internet resellers, the establishment of final wholesale rates that are similar to those prevailing since 2019 reduces the impact of the CRTC’s long-running review of wholesale Internet rates and ensures a better climate for much-needed investment in advanced networks. The decision is being challenged by at least one reseller, TekSavvy Solutions Inc. (TekSavvy), before the Federal Court of Appeal, where TekSavvy obtained leave to appeal the decision, and in three petitions brought by TekSavvy, the Canadian Network Operators Consortium Inc. and National Capital Freenet before Cabinet to overturn the decision.

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2021
Related Party [Abstract]
Related party transactions	Note 35 Related party transactions Subsidiaries The following table shows BCE’s significant subsidiaries at December 31, 2021. 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 2021 2020 Bell Canada 100 % 100 % Bell Mobility Inc. 100 % 100 % Bell Media Inc. 100 % 100 % Transactions with joint arrangements and associates During 2021 and 2020, 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 2021, BCE recognized revenues and incurred expenses with our joint arrangements and associates of $10 million (2020 – $14 million) and $178 million (2020 – $133 million), respectively. BCE Master Trust Fund Bimcor Inc. (Bimcor), a wholly-owned subsidiary of Bell Canada, is the administrator of the Master Trust Fund. Bimcor recognized management fees of $13 million from the Master Trust Fund for 2021 and 2020, respectively. The details of BCE’s post-employment benefit plans are set out in Note 27, Post-employment benefit plans . Compensation of key management personnel The following table includes compensation of key management personnel for the years ended December 31, 2021 and 2020 included in our income statements. Key management personnel has the authority and responsibility for overseeing, planning, directing and controlling our business activities and consists of our Board of Directors and our Executive Leadership Team. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Wages, salaries, fees and related taxes and benefits (23) (30) Post-employment benefit plans and OPEBs cost (3) (3) Share-based compensation (21) (26) Key management personnel compensation expense (47) (59)

Significant partly-owned subsid

Significant partly-owned subsidiary	12 Months Ended
	Dec. 31, 2021
Interest In Other Entities [Abstract]
Significant partly-owned subsidiary	Note 36 Significant partly-owned subsidiary The following tables show summarized financial information for our subsidiary with significant non-controlling interest (NCI). Summarized statements of financial position CTV SPECIALTY (1) (2) FOR THE YEAR ENDED DECEMBER 31 2021 2020 Current assets 329 357 Non-current assets 1,010 1,032 Total assets 1,339 1,389 Current liabilities 220 159 Non-current liabilities 226 227 Total liabilities 446 386 Total equity attributable to BCE shareholders 622 699 NCI 271 304 (1) At December 31, 2021 and 2020, 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, 2021 and 2020 include $5 million and $6 million, respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2021 2020 Operating revenues 879 754 Net earnings 158 202 Net earnings attributable to NCI 51 64 Total comprehensive income 164 200 Total comprehensive income attributable to NCI 53 63 Cash dividends paid to NCI 86 53 (1) CTV Specialty's net earnings and total comprehensive income include $5 million directly attributable to NCI for 2021 and 2020, respectively.

Discontinued operations

Discontinued operations	12 Months Ended
	Dec. 31, 2021
Disclosure of analysis of single amount of discontinued operations [abstract]
Discontinued operations	Note 37 Discontinued operations On June 1, 2020, BCE announced that it had entered into an agreement to sell substantially all of its data centre operations in an all-cash transaction valued at $1.04 billion. In Q4 2020, we completed the sale for proceeds of $933 million (net of debt and other items) and recorded a gain on sale, net of taxes, of $211 million. The capital gain as a result of the sale is mainly offset by the recognition of previously unrecognized capital loss carryforwards. The data centre operations that were sold were presented as a discontinued operation in our 2020 income statement and statement of cash flows. Property, plant and equipment and intangible assets that were sold were no longer depreciated or amortized effective June 1, 2020. The following table summarizes the carrying value of the assets and liabilities sold: 2020 Contract assets 1 Contract costs 2 Property, plant and equipment 484 Intangible assets 227 Goodwill 115 Total assets sold 829 Long-term debt 113 Deferred tax liability 37 Other non-current liabilities 9 Total liabilities sold 159 Net assets sold 670 The following tables summarize the income statement and statement of cash flows of our discontinued operations up to the point of sale. FOR THE YEAR ENDED DECEMBER 31 2020 Operating revenues 118 Operating costs (57) Depreciation (18) Amortization (7) Interest expense (6) Other expense (8) Income taxes (7) Net earnings attributable to common shareholders before gain on sale 15 Gain on sale (net of taxes of $3 million) 211 Net earnings attributable to common shareholders 226 FOR THE YEAR ENDED DECEMBER 31 2020 Cash flows from operating activities 54 Cash flows from investing activities 892 Cash flows used in financing activities (7) Net increase in cash 939

COVID-19

COVID-19	12 Months Ended
	Dec. 31, 2021
Unusual or Infrequent Items, or Both [Abstract]
COVID-19	Note 38 COVID-19 Our financial and operating performance saw a steady improvement in 2021 despite the continued adverse impacts of the COVID-19 pandemic experienced throughout the year, due to our operational execution and the easing of government restrictions in the second half of the year. The impacts of the COVID-19 pandemic, although moderated, continued to unfavourably affect Bell Wireless product and roaming revenues, Bell Media advertising revenues, as well as Bell Wireline business market equipment revenues, due to reduced commercial activity as a result of the government restrictions put in place to combat the pandemic, particularly in the first half of the year, and the global supply chain challenges experienced in the second half of the year. Due to uncertainties relating to the severity and duration of the COVID-19 pandemic and possible resurgences in the number of COVID-19 cases, including as a result of the potential emergence of other variants, and various potential outcomes, it is difficult at this time to estimate the impacts of the COVID-19 pandemic on our business or future financial results and related assumptions. Our business and financial results could continue to be unfavourably impacted, and could again become more significantly and negatively impacted, in future periods, including, among others, as a result of global supply chain challenges adversely affecting our wireless and wireline product revenues.

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
	Dec. 31, 2021
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 our ownership interest in a subsidiary that do not result in a loss of control are accounted for as equity transactions, with no effect on net earnings or on Other comprehensive income from continuing operations. 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.
Revenue from contracts with customers	Revenue is measured based on the value of the expected consideration in a contract with a customer and excludes sales taxes and other amounts we collect on behalf of third parties. We recognize revenue when control of a product or service is transferred to a customer. 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 recognize revenue in the amount to which we have a right to invoice. For bundled arrangements, we account for individual products and services when they are separately identifiable and the customer can benefit from the product or service on its own or with other readily available resources. The total arrangement consideration is allocated to each product or service included in the contract with the customer based on its stand-alone selling price. We generally determine stand-alone selling prices based on the observable prices at which we sell products separately without a service contract and prices for non-bundled service offers with the same range of services, adjusted for market conditions and other factors, as appropriate. When similar products and services are not sold separately, we use the expected cost plus margin approach to determine stand-alone selling prices. Products and services purchased by a customer in excess of those included in the bundled arrangement are accounted for separately. 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. A contract asset is recognized in the consolidated statements of financial position (statements of financial position) when our right to consideration from the transfer of products or services to a customer is conditional on our obligation to transfer other products or services. Contract assets are transferred to trade receivables when our right to consideration becomes conditional only as to the passage of time. A contract liability is recognized in the statements of financial position when we receive consideration in advance of the transfer of products or services to the customer. Contract assets and liabilities relating to the same contract are presented on a net basis. Incremental costs of obtaining a contract with a customer, principally comprised of sales commissions, and prepaid contract fulfillment costs are included in contract costs in the statements of financial position, except where the amortization period is one year or less, in which case costs of obtaining a contract are immediately expensed. Capitalized costs are amortized on a systematic basis that is consistent with the period and pattern of transfer to the customer of the related products or services. WIRELESS SEGMENT REVENUES Our Wireless segment principally generates revenue from providing integrated digital wireless voice and data communications products and services to residential and business customers. We recognize product revenues from the sale of wireless handsets and devices when a customer takes possession of the product. We recognize wireless service revenues over time, as the services are provided. For bundled arrangements, stand-alone selling prices are determined using observable prices adjusted for market conditions and other factors, as appropriate. For wireless products and services that are sold separately, customers usually pay in full at the point of sale for products and on a monthly basis for services. For wireless products and services sold in bundled arrangements, including device financing plans, customers pay monthly over a contract term of up to 24 months for residential customers and up to 36 months for business customers. If they include a significant financing component, device financing plan receivables are discounted at market rates and interest revenue is accreted over the contractual repayment period. WIRELINE SEGMENT REVENUES Our Wireline segment principally generates revenue from providing data, including Internet access and Internet protocol television (IPTV), local telephone, long distance, satellite TV service and connectivity, as well as other communications services and products to residential and business customers. Our Wireline segment also includes revenues from our wholesale business, which buys and sells local telephone, long distance, data and other services from or to resellers and other carriers. We recognize product revenues from the sale of wireline equipment when a customer takes possession of the product. We recognize service revenues over time, as the services are provided. Revenues on certain long-term contracts are recognized using output methods based on products delivered, performance completed to date, time elapsed or milestones met. For bundled arrangements, stand-alone selling prices are determined using observable prices adjusted for market conditions and other factors, as appropriate, or the expected cost plus margin approach for customized business arrangements. For wireline customers, products are usually paid in full at the point of sale. Services are paid for on a monthly basis except where a billing schedule has been established with certain business customers under long-term contracts that can generally extend up to seven years. MEDIA SEGMENT REVENUES Our Media segment principally generates revenue from conventional TV, specialty TV, digital media, radio broadcasting and OOH advertising and subscriber fees from specialty TV, pay TV and streaming services. We recognize advertising revenue when advertisements are aired on the radio or TV, posted on our websites or appear on our advertising panels and street furniture. Revenues relating to subscriber fees are recorded on a monthly basis as the services are provided. Customer payments are due monthly as the services are provided.
Share-based payments	Our share-based payment arrangements include an employee savings plan (ESP), restricted share units (RSUs) and performance share units (PSUs), deferred share units (DSUs) and stock options . ESP We recognize our ESP contributions as compensation expense in Operating costs in the consolidated income statements (income statements). The value of an ESP at the grant date is equal to the value of one BCE common share. We credit contributed surplus for the ESP expense recognized over the two-year vesting period, based on management’s estimate of the accrued employer 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. RSUs/PSUs For each RSU/PSU granted, we recognize compensation expense in Operating costs in the income statements 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. The value of a RSU at the grant date is equal to the value of one BCE common share. The value of a PSU at the grant date is equal to the value of one BCE common share or the value estimated using a Monte Carlo simulation for PSUs that include relative total shareholder return as a performance condition. 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. STOCK OPTIONS We use a fair value-based method to measure the cost of our employee stock options. The fair value of options granted is determined using a variation of a binomial option pricing model that takes into account factors specific to the stock option plan. We recognize compensation expense in Operating costs in the income statements, based on the number of stock options that are expected to vest. 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.
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 income from continuing operations 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 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 and Other current assets 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 and are measured at amortized cost.
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.
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 outstanding long-term debt. Gains or losses on the sale or retirement of property, plant and equipment are recorded in Other income (expense) in the income statements.
Leases	We enter into leases for network infrastructure and equipment, land and buildings in the normal course of business. Lease contracts are typically made for fixed periods but may include purchase, renewal or termination options. Leases are negotiated on an individual basis and contain a wide range of different terms and conditions. We adopted IFRS 16 - Leases as of January 1, 2019. Certain finance leases entered into prior to 2019 were initially measured under IAS 17 - Leases, as permitted by the transition provisions of IFRS 16. IFRS 16 We assess whether a contract contains a lease at inception of the contract. A lease contract conveys the right to control the use of an identified asset for a period in exchange for consideration. We recognize lease liabilities with corresponding right-of-use assets for all lease agreements, except for short-term leases and leases of low value assets, which are expensed on a straight-line basis over the lease term. Consideration in a contract is allocated to lease and non-lease components on a relative stand-alone value basis. We generally account for lease components and any associated non-lease components as a single lease component. Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using our incremental borrowing rate, unless the rate implicit in the lease is readily determinable. We apply a single incremental borrowing rate to a portfolio of leases with similar characteristics. Lease payments included in the measurement of the lease liability comprise: • fixed (and in-substance fixed) lease payments, less any lease incentives • variable lease payments that depend on an index or rate • payments expected under residual value guarantees and payments relating to purchase options and renewal option periods that are reasonably certain to be exercised (or periods subject to termination options that are not reasonably certain to be exercised) Lease liabilities are subsequently measured at amortized cost using the effective interest method. Lease liabilities are remeasured, with a corresponding adjustment to the related right-of-use assets, when there is a change in variable lease payments arising from a change in an index or rate, or when we change our assessment of whether purchase, renewal or termination options will be exercised. Right-of-use assets are measured at cost, and are comprised of the initial measurement of the corresponding lease liabilities, lease payments made at or before the commencement date and any initial direct costs. They are subsequently depreciated on a straight-line basis and reduced by impairment losses, if any. Right-of-use assets may also be adjusted to reflect the remeasurement of related lease liabilities. If we obtain ownership of the leased asset by the end of the lease term or the cost of the right-of-use asset reflects the exercise of a purchase option, we depreciate the right-of-use asset from the lease commencement date to the end of the useful life of the underlying asset. Otherwise, we depreciate the right-of-use asset from the commencement date to the earlier of the end of the useful life of the underlying asset or the end of the lease term. Variable lease payments that do not depend on an index or rate are not included in the measurement of lease liabilities and right-of-use assets. The related payments are expensed in Operating costs in the period in which the event or condition that triggers those payments occurs. IAS 17 Under IAS 17, 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, excluding non-lease components.
Asset retirement obligations	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 liabilities for obligations incurred when: • we receive a broadcast master and the cost is known or reasonably determinable for new program and feature film licences; or • the licence term commences for licence period extensions or syndicated programs Related liabilities of programs and feature films are 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 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 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 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 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 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 income (expense) 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 or loss 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 income (expense) 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 income (expense) in the income statements immediately as a bargain purchase gain.
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 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 3, Segmented information
Trade and other receivables	We measure trade and other receivables, including wireless device financing plan receivables, at amortized cost using the effective interest method, net of any allowance for doubtful accounts. We measure the allowance for doubtful accounts and impairment of contract assets based on an expected credit loss (ECL) model, which takes into account current economic conditions, historical information, and forward-looking information. We use the simplified approach for measuring losses based on the lifetime ECL for trade and other receivables and contract assets. Amounts considered uncollectible are written off and recognized in Operating costs in the income statements.
Portfolio investments in equity securities	Our portfolio investments in equity securities are classified as fair value through other comprehensive income and are presented in our statements of financial position as Other non-current assets . 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 income from continuing operations in the consolidated statements of comprehensive income (statements of comprehensive income) and are reclassified from Accumulated other comprehensive income to the deficit in the statements of financial position when realized.
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.
Derivative financial instruments	We use derivative financial instruments to manage risks related to changes in interest rates, foreign currency rates, commodity prices 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. Derivatives that mature within one year are included in Other current assets or Trade payables and other liabilities in the statements of financial position, whereas derivatives that have a maturity of more than one year are included in Other non-current assets or Other non-current liabilities . 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, commitment, or anticipated transaction. 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 hedging relationship ceases to meet the qualifying criteria, we discontinue hedge accounting prospectively. FAIR VALUE HEDGES We use cross currency interest rate swaps to manage foreign currency and interest rate risk on certain U.S. dollar long-term debt. Changes in the fair value of these derivatives and the related debt are recognized in Other income (expense) in the income statements and offset each other, except for any ineffective portion of the hedging relationship. CASH FLOW HEDGES We use foreign currency forward contracts and options to manage foreign currency risk relating to anticipated purchases denominated in foreign currencies. Changes in the fair value of these derivatives are recognized in our statements of comprehensive income, except for any ineffective portion of the hedging relationship, which is recognized in Other income (expense) in the income statements. Realized gains and losses in Accumulated other comprehensive income are reclassified to the income statements or to the initial cost of the non-financial asset in the same periods as the corresponding hedged transactions are recognized. We use foreign currency forward contracts to manage foreign currency risk relating to our U.S. dollar debt under our committed credit facilities and commercial paper program. Changes in the fair value of these derivatives are recognized in Other income (expense) in the income statements and offset the foreign currency translation adjustment on the related debt, except for any portion of the hedging relationship which is ineffective. We use cross currency interest rate swaps to manage foreign currency and interest rate risk related to certain U.S. dollar long-term debt. Changes in the fair value of these derivatives are recognized in our statements of comprehensive income, except for amounts recorded in Other income (expense) in the income statements to offset the foreign currency translation adjustment on the related debt and any portion of the hedging relationship which is ineffective. We use forward starting interest rate swaps to manage interest rate risk related to certain future debt issuances. Changes in the fair value of these derivatives are recognized in our statements of comprehensive income, except for any ineffective portion of the hedging relationship, which is recognized in Other income (expense) in the income statements. Realized gains and losses in Accumulated other comprehensive income are reclassified to Interest expense in the income statements over the term of the related debt. DERIVATIVES USED AS ECONOMIC HEDGES We use derivatives to manage cash flow exposures related to equity settled share-based payment plans and anticipated purchases in foreign currencies, interest rate risk related to preferred share dividend rate resets, interest rate risk related to anticipated debt issuances and commodity price risk related to the purchase cost of fuel. As these derivatives do not qualify for hedge accounting, the changes in their fair value are recorded in the income statements in Other income (expense) .
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 and retirees. 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: • health care and life insurance benefits during retirement, which have been phased out for new retirees since December 31, 2016. Most of these OPEB plans are unfunded and benefits are paid when incurred. • 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 plan 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 income from continuing operations 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 plans and OPEB obligations. The most recent actuarial valuation of our significant pension plans was as at December 31, 2020. 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. When eligible, new employees can only participate 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, including but not limited to the COVID-19 pandemic, and actions that the company may undertake in the future, as well as 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. REVENUE FROM CONTRACTS WITH CUSTOMERS We are required to make estimates that affect the amount of revenue from contracts with customers, including estimating the stand-alone selling prices of products and services. 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 amounts of deferred tax assets and liabilities are estimated with consideration given to the timing, sources and amounts of future taxable income. LEASES The application of IFRS 16 requires us to make estimates that affect the measurement of right-of-use assets and liabilities, including determining the appropriate discount rate used to measure lease liabilities. Lease liabilities are initially measured at the present value of the lease payments that are not paid at the commencement date, discounted using our incremental borrowing rate, unless the rate implicit in the lease is readily determinable. Our incremental borrowing rate is derived from publicly available risk-free interest rates, adjusted for applicable credit spreads and lease terms. We apply a single incremental borrowing rate to a portfolio of leases with similar characteristics. 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 long-term, 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 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. LEASES The application of IFRS 16 requires us to make judgments that affect the measurement of right-of-use assets and liabilities. A lease contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. At inception of the contract, we assess whether the contract contains an identified asset, whether we have the right to obtain substantially all of the economic benefits from use of the asset and whether we have the right to direct how and for what purpose the asset is used. In determining the lease term, we include periods covered by renewal options when we are reasonably certain to exercise those options. Similarly, we include periods covered by termination options when we are reasonably certain not to exercise those options. To assess if we are reasonably certain to exercise an option, we consider all facts and circumstances that create an economic incentive to exercise renewal options (or not exercise termination options). Economic incentives include the costs related to the termination of the lease, the significance of any leasehold improvements and the importance of the underlying assets to our operations. REVENUE FROM CONTRACTS WITH CUSTOMERS The identification of performance obligations within a contract and the timing of satisfaction of performance obligations under long-term contracts requires judgment. Additionally, the determination of costs to obtain a contract, including the identification of incremental costs, also requires judgment. CGUs The determination of CGUs or groups of CGUs for the purpose of impairment testing requires judgment. CONTINGENCIES
Future changes to accounting standards	The following amended accounting standards issued by the IASB have an effective date after December 31, 2021 and have not yet been adopted by BCE. STANDARD DESCRIPTION IMPACT EFFECTIVE DATE Onerous Contracts – Cost of Fulfilling a Contract, Amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets These amendments clarify which costs should be included in determining the cost of fulfilling a contract when assessing whether a contract is onerous. These amendments will not have a significant impact on our financial statements. Effective for annual reporting periods beginning on or after January 1, 2022. Disclosure of Accounting Policies - Amendments to IAS 1 - Presentation of Financial Statements These amendments require that entities disclose material accounting policies, as defined, instead of significant accounting policies. We are currently assessing the impact of these amendments on the disclosure of our accounting policies. Effective for annual reporting periods beginning on or after January 1, 2023. Early application is permitted.

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2021
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 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 to 26 years Program and feature film rights Up to 5 years FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2021 69,477 7,832 1,889 79,198 Additions 2,643 326 2,515 5,484 Acquired through business combinations 2 12 — 14 Transfers 358 771 (2,163) (1,034) Retirements and disposals (1,550) (37) — (1,587) Impairment losses recognized in earnings 7 (4) (15) — (19) Reclassified to assets held for sale 16 (3) — — (3) December 31, 2021 70,923 8,889 2,241 82,053 ACCUMULATED DEPRECIATION January 1, 2021 47,563 4,122 — 51,685 Depreciation 3,220 407 — 3,627 Retirements and disposals (1,515) (27) — (1,542) Transfers (95) 191 — 96 Reclassified to assets held for sale 16 (1) — — (1) Other (50) 3 — (47) December 31, 2021 49,122 4,696 — 53,818 NET CARRYING AMOUNT January 1, 2021 21,914 3,710 1,889 27,513 December 31, 2021 21,801 4,193 2,241 28,235 (1) Includes right-of-use assets. See Note 18, Leases, for additional details. FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2020 67,597 8,079 1,687 77,363 Additions 2,414 247 2,071 4,732 Acquired through business combinations 2 5 — 7 Transfers 964 49 (1,825) (812) Retirements and disposals (1,348) (54) (32) (1,434) Impairment losses recognized in earnings 7 (17) (9) (1) (27) Discontinued operations 37 (135) (485) (11) (631) December 31, 2020 69,477 7,832 1,889 79,198 ACCUMULATED DEPRECIATION January 1, 2020 45,914 3,813 — 49,727 Depreciation 3,035 440 — 3,475 Retirements and disposals (1,268) (54) — (1,322) Discontinued operations 37 (70) (77) — (147) Other (48) — — (48) December 31, 2020 47,563 4,122 — 51,685 NET CARRYING AMOUNT January 1, 2020 21,683 4,266 1,687 27,636 December 31, 2020 21,914 3,710 1,889 27,513 (1) Includes right-of-use assets. See Note 18, Leases , for additional details.
Disclosure of detailed information about intangible assets	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 to 26 years Program and feature film rights Up to 5 years FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES (1) BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2021 9,169 1,736 645 469 12,019 2,409 3,701 1,730 7,840 19,859 Additions 361 — 1,034 19 1,414 — 2,085 — 2,085 3,499 Acquired through business combinations — — — 52 52 — — — — 52 Transfers 1,154 — — (125) 1,029 — — — — 1,029 Retirements and disposals (1,089) — — (11) (1,100) — — — — (1,100) Impairment losses recognized in earnings 7 (28) — — — (28) — — (150) (150) (178) Amortization included in operating costs — — (1,048) — (1,048) — — — — (1,048) Reclassified to assets held for sale 16 (2) — — — (2) — — — — (2) December 31, 2021 9,565 1,736 631 404 12,336 2,409 5,786 1,580 9,775 22,111 ACCUMULATED AMORTIZATION January 1, 2021 5,644 878 — 235 6,757 — — — — 6,757 Amortization 851 91 — 40 982 — — — — 982 Retirements and disposals (1,087) — — (11) (1,098) — — — — (1,098) Transfers — — — (99) (99) — — — — (99) Reclassified to assets held for sale 16 (1) — — — (1) — — — — (1) December 31, 2021 5,407 969 — 165 6,541 — — — — 6,541 NET CARRYING AMOUNT January 1, 2021 3,525 858 645 234 5,262 2,409 3,701 1,730 7,840 13,102 December 31, 2021 4,158 767 631 239 5,795 2,409 5,786 1,580 9,775 15,570 (1) On December 17, 2021, Bell Mobility Inc. (Bell Mobility) acquired 271 licences in a number of urban and rural markets for 678 million megahertz per population (MHz-Pop) of 3500 MHz spectrum for $2.07 billion. FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2020 10,522 2,017 716 489 13,744 2,409 3,586 2,026 8,021 21,765 Additions 344 — 874 41 1,259 — 116 — 116 1,375 Acquired through business combinations 1 — 10 — 11 — — — — 11 Transfers 810 — — — 810 — — — — 810 Retirements and disposals (2,479) — — (36) (2,515) — — — — (2,515) Impairment losses recognized in earnings 7 (13) — (110) (25) (148) — (1) (296) (297) (445) Amortization included in operating costs — — (845) — (845) — — — — (845) Discontinued operations 37 (16) (281) — — (297) — — — — (297) December 31, 2020 9,169 1,736 645 469 12,019 2,409 3,701 1,730 7,840 19,859 ACCUMULATED AMORTIZATION January 1, 2020 7,345 839 — 229 8,413 — — — — 8,413 Amortization 787 99 — 43 929 — — — — 929 Retirements and disposals (2,480) — — (37) (2,517) — — — — (2,517) Discontinued operations 37 (8) (60) — — (68) — — — — (68) December 31, 2020 5,644 878 — 235 6,757 — — — — 6,757 NET CARRYING AMOUNT January 1, 2020 3,177 1,178 716 260 5,331 2,409 3,586 2,026 8,021 13,352 December 31, 2020 3,525 858 645 234 5,262 2,409 3,701 1,730 7,840 13,102
Disclosure of future changes to accounting standards	The following amended accounting standards issued by the IASB have an effective date after December 31, 2021 and have not yet been adopted by BCE. STANDARD DESCRIPTION IMPACT EFFECTIVE DATE Onerous Contracts – Cost of Fulfilling a Contract, Amendments to IAS 37 – Provisions, Contingent Liabilities and Contingent Assets These amendments clarify which costs should be included in determining the cost of fulfilling a contract when assessing whether a contract is onerous. These amendments will not have a significant impact on our financial statements. Effective for annual reporting periods beginning on or after January 1, 2022. Disclosure of Accounting Policies - Amendments to IAS 1 - Presentation of Financial Statements These amendments require that entities disclose material accounting policies, as defined, instead of significant accounting policies. We are currently assessing the impact of these amendments on the disclosure of our accounting policies. Effective for annual reporting periods beginning on or after January 1, 2023. Early application is permitted.

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Dec. 31, 2021
Operating Segments [Abstract]
Segmented information	Segmented information FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE BELL WIRELESS BELL BELL INTER- BCE Operating revenues External service revenues 6,355 11,314 2,681 — 20,350 Inter-segment service revenues 45 358 355 (758) — Operating service revenues 6,400 11,672 3,036 (758) 20,350 External product revenues 2,593 506 — — 3,099 Inter-segment product revenues 6 — — (6) — Operating product revenues 2,599 506 — (6) 3,099 Total external revenues 8,948 11,820 2,681 — 23,449 Total inter-segment revenues 51 358 355 (764) — Total operating revenues 8,999 12,178 3,036 (764) 23,449 Operating costs 4 (5,146) (6,863) (2,311) 764 (13,556) Adjusted EBITDA (1) 3,853 5,315 725 — 9,893 Severance, acquisition and other costs 5 (209) Depreciation and amortization 17, 19 (4,609) Finance costs Interest expense 6 (1,082) Interest on post-employment benefit 27 (20) Impairment of assets 7 (197) Other income 8 160 Income taxes 9 (1,044) Net earnings 2,892 Goodwill 22 3,046 4,580 2,946 — 10,572 Indefinite-life intangible assets 19 6,148 1,692 1,935 — 9,775 Capital expenditures 1,120 3,597 120 — 4,837 (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, 2020 NOTE BELL WIRELESS BELL BELL INTER- BCE Operating revenues External service revenues 6,122 11,341 2,369 — 19,832 Inter-segment service revenues 47 321 381 (749) — Operating service revenues 6,169 11,662 2,750 (749) 19,832 External product revenues 2,508 543 — — 3,051 Inter-segment product revenues 6 1 — (7) — Operating product revenues 2,514 544 — (7) 3,051 Total external revenues 8,630 11,884 2,369 — 22,883 Total inter-segment revenues 53 322 381 (756) — Total operating revenues 8,683 12,206 2,750 (756) 22,883 Operating costs 4 (5,017) (6,960) (2,055) 756 (13,276) Adjusted EBITDA (1) 3,666 5,246 695 — 9,607 Severance, acquisition and other costs 5 (116) Depreciation and amortization 17, 19 (4,404) Finance costs Interest expense 6 (1,110) Interest on post-employment benefit obligations 27 (46) Impairment of assets 7 (472) Other expense 8 (194) Income taxes 9 (792) Net earnings from continuing operations 2,473 Net earnings from discontinued operations 37 226 Net earnings 2,699 Goodwill 22 3,046 4,612 2,946 — 10,604 Indefinite-life intangible assets 19 4,063 1,692 2,085 — 7,840 Capital expenditures 916 3,161 125 — 4,202 (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	The following table presents our revenues disaggregated by type of services and products. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Services (1) Wireless 6,355 6,122 Wireline data 7,871 7,691 Wireline voice 3,154 3,402 Media 2,681 2,369 Other wireline services 289 248 Total services 20,350 19,832 Products (2) Wireless 2,593 2,508 Wireline data 463 494 Wireline equipment and other 43 49 Total products 3,099 3,051 Total operating revenues 23,449 22,883 (1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time.

Operating costs (Tables)

Operating costs (Tables)	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Disclosure of operating costs	FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Labour costs Wages, salaries and related taxes and benefits (1) (4,236) (4,108) Post-employment benefit plans service cost (net of capitalized amounts) 27 (266) (269) Other labour costs (2) (990) (975) Less: Capitalized labour 1,068 1,007 Total labour costs (4,424) (4,345) Cost of revenues (3) (7,290) (6,967) Other operating costs (4) (1,842) (1,964) Total operating costs (13,556) (13,276) (1) Costs reported in 2020 are net of amounts from the Canada Emergency Wage Subsidy, a wage subsidy program offered by the federal government to eligible employers as a result of the COVID-19 pandemic. (2) Other labour costs include contractor and outsourcing costs. (3) Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. (4) Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, information technology costs, professional service fees and rent.

Severance, acquisition and ot_2

Severance, acquisition and other costs (Tables)	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Disclosure of severance, acquisition and other costs	FOR THE YEAR ENDED DECEMBER 31 2021 2020 Severance (171) (35) Acquisition and other (38) (81) Total severance, acquisition and other costs (209) (116)

Interest expense (Tables)

Interest expense (Tables)	12 Months Ended
	Dec. 31, 2021
Borrowing costs [abstract]
Disclosure of interest expense	FOR THE YEAR ENDED DECEMBER 31 2021 2020 Interest expense on long-term debt (1,088) (1,072) Interest expense on other debt (57) (87) Capitalized interest 63 49 Total interest expense (1,082) (1,110)

Other income (expense) (Tables)

Other income (expense) (Tables)	12 Months Ended
	Dec. 31, 2021
Analysis of income and expense [abstract]
Schedule of other (expense) income	FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Net mark-to-market gains (losses) on derivatives used to economically hedge equity settled share-based compensation plans 278 (51) Early debt redemption costs 25 (53) (50) Equity (losses) gains from investments in associates and joint ventures 20 (Loss) gain on investment (49) 43 Operations (46) (38) Losses on retirements and disposals of property, plant and equipment and intangible assets (24) (83) (Losses) gains on investments (6) 3 Other 60 (18) Total other income (expense) 160 (194)

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2021
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 from continuing operations. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Current taxes Current taxes (872) (776) Uncertain tax positions 12 26 Change in estimate relating to prior periods 42 32 Previously unrecognized tax benefits — 40 Deferred taxes Deferred taxes relating to the origination and reversal of temporary differences (184) (107) Change in estimate relating to prior periods (40) (26) Recognition and utilization of loss carryforwards (21) 15 Previously unrecognized tax benefits 15 — Effect of change in provincial corporate tax rate — 9 Uncertain tax positions 4 (5) Total income taxes (1,044) (792)
Reconciliation of reported income taxes in the income statement	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 26.8% for 2021 and 26.9% for 2020. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Net earnings from continuing operations 2,892 2,473 Add back income taxes 1,044 792 Earnings from continuing operations before income taxes 3,936 3,265 Applicable statutory tax rate 26.8 % 26.9 % Income taxes computed at applicable statutory rates (1,055) (878) Non-taxable portion of (losses) gains on investments (1) 1 Uncertain tax positions 16 21 Effect of change in provincial corporate tax rate — 9 Change in estimate relating to prior periods 2 6 Non-taxable portion of equity (losses) gains (26) 2 Previously unrecognized tax benefits 15 47 Other 5 — Total income taxes from continuing operations (1,044) (792) Average effective tax rate 26.5 % 24.3 %
Disclosure of current and deferred taxes	The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements. FOR THE YEAR ENDED DECEMBER 31 2021 2020 OTHER DEFICIT OTHER DEFICIT Current taxes — 1 — 14 Deferred taxes (677) 30 (172) (20) Total income taxes (expense) recovery (677) 31 (172) (6)
Deferred taxes resulting from temporary differences	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 NON- POST- INDEFINITE- PROPERTY, CRTC TANGIBLE BENEFITS OTHER TOTAL January 1, 2020 31 364 (1,763) (1,779) 7 (323) (3,463) Income statement 13 5 46 (426) (7) 255 (114) Business acquisitions 25 — — — — 1 26 Other comprehensive income — (184) — — — 12 (172) Deficit — — — — — (20) (20) Discontinued operations — — — 30 — — 30 Other — — — — — 9 9 December 31, 2020 69 185 (1,717) (2,175) — (66) (3,704) Income statement (10) 2 16 (253) — 19 (226) Business acquisitions 4 — — (9) — 1 (4) Other comprehensive income — (653) — — — (24) (677) Deficit — — — 16 — 14 30 Reclassified to liabilities held for sale — — — 4 — 1 5 Other — — — — — 2 2 December 31,2021 63 (466) (1,701) (2,417) — (53) (4,574)

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2021
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 net earnings per common share for earnings attributable to common shareholders. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Net earnings from continuing operations attributable to common shareholders - basic 2,709 2,272 Net earnings from discontinued operations attributable to common shareholders - basic — 226 Net earnings attributable to common shareholders - basic 2,709 2,498 Dividends declared per common share (in dollars) 3.50 3.33 Weighted average number of common shares outstanding (in millions) Weighted average number of common shares outstanding - basic 906.3 904.3 Assumed exercise of stock options (1) 0.4 0.1 Weighted average number of common shares outstanding - diluted (in millions) 906.7 904.4 (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 3,302,850 in 2021 and 10,783,936 in 2020.

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Schedule of trade and other receivables	FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Trade receivables (1) 3,843 3,414 Allowance for revenue adjustments (169) (185) Allowance for doubtful accounts 29 (136) (149) Current tax receivable 121 92 Commodity taxes receivable 102 122 Other accounts receivable 188 234 Total trade and other receivables 3,949 3,528 (1) The details of securitized trade receivables are set out in Note 24, Debt due within one year . The following table summarizes our wireless device financing plan receivables at December 31, 2021. FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Current 1,040 649 Non-current 21 387 399 Total wireless device financing plan receivables (1) 1,427 1,048 (1) Excludes allowance for doubtful accounts and allowance for revenue adjustments on the current portion of $44 million and $28 million at December 31, 2021 and December 31, 2020, respectively, and allowance for doubtful accounts and allowance for revenue adjustments on the non-current portion of $15 million and $17 million at December 31, 2021 and December 31, 2020, respectively.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2021
Inventories [Abstract]
Schedule of inventory	FOR THE YEAR ENDED DECEMBER 31 2021 2020 Wireless devices and accessories 189 189 Merchandise and other 293 250 Total inventory 482 439

Contracts assets and liabilit_2

Contracts assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer1 [Abstract]
Contract assets and contract liabilities	The table below provides a reconciliation of the significant changes in the contract assets and the contract liabilities balances . Contract assets (1) Contract liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 2021 2020 Opening balance, January 1 943 1,644 959 890 Revenue recognized included in contract liabilities at the beginning of the year — — (678) (643) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 141 188 — — Increase in contract liabilities during the year — — 752 688 Increase in contract liabilities included in contract assets during the year (115) (186) — — Increase in contract assets from revenue recognized during the year 664 834 — — Contract assets transferred to trade receivables (859) (1,376) 50 51 Acquisitions — — 13 — Contract terminations transferred to trade receivables (89) (145) 4 19 Discontinued operations 37 — (1) — — Reclassified to liabilities held for sale 16 — — (7) — Other (20) (15) (48) (46) Ending balance, December 31 665 943 1,045 959 (1) Net of allowance for doubtful accounts of $20 million and $59 million at December 31, 2021 and December 31, 2020, respectively. See Note 29, Financial and capital management

Contract costs (Tables)

Contract costs (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer1 [Abstract]
Contract costs	The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Opening balance, January 1 764 783 Incremental costs of obtaining a contract and contract fulfillment costs 635 535 Amortization included in operating costs (504) (552) Acquisitions 3 — Reclassified to assets held for sale 16 (4) — Discontinued operations 37 — (2) Ending balance, December 31 894 764

Assets held for sale (Tables)

Assets held for sale (Tables)	12 Months Ended
	Dec. 31, 2021
Assets Held For Sale [Abstract]
Schedule of Assets and Liabilities Held For Sale	The following table summarizes the carrying value of the assets and liabilities that are classified as held for sale at December 31, 2021. 2021 Trade and other receivables 29 Contract costs 4 Prepaid expenses 1 Property, plant and equipment 2 Intangible assets 1 Other non-current assets 7 Goodwill 6 Total assets held for sale 50 Trade payables and other liabilities 18 Contract liabilities 7 Deferred tax liabilities 5 Other non-current liabilities 5 Total liabilities held for sale 35 Net assets held for sale 15

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, plant and equipment [abstract]
Schedule of property, plant and equipment	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 to 26 years Program and feature film rights Up to 5 years FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2021 69,477 7,832 1,889 79,198 Additions 2,643 326 2,515 5,484 Acquired through business combinations 2 12 — 14 Transfers 358 771 (2,163) (1,034) Retirements and disposals (1,550) (37) — (1,587) Impairment losses recognized in earnings 7 (4) (15) — (19) Reclassified to assets held for sale 16 (3) — — (3) December 31, 2021 70,923 8,889 2,241 82,053 ACCUMULATED DEPRECIATION January 1, 2021 47,563 4,122 — 51,685 Depreciation 3,220 407 — 3,627 Retirements and disposals (1,515) (27) — (1,542) Transfers (95) 191 — 96 Reclassified to assets held for sale 16 (1) — — (1) Other (50) 3 — (47) December 31, 2021 49,122 4,696 — 53,818 NET CARRYING AMOUNT January 1, 2021 21,914 3,710 1,889 27,513 December 31, 2021 21,801 4,193 2,241 28,235 (1) Includes right-of-use assets. See Note 18, Leases, for additional details. FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2020 67,597 8,079 1,687 77,363 Additions 2,414 247 2,071 4,732 Acquired through business combinations 2 5 — 7 Transfers 964 49 (1,825) (812) Retirements and disposals (1,348) (54) (32) (1,434) Impairment losses recognized in earnings 7 (17) (9) (1) (27) Discontinued operations 37 (135) (485) (11) (631) December 31, 2020 69,477 7,832 1,889 79,198 ACCUMULATED DEPRECIATION January 1, 2020 45,914 3,813 — 49,727 Depreciation 3,035 440 — 3,475 Retirements and disposals (1,268) (54) — (1,322) Discontinued operations 37 (70) (77) — (147) Other (48) — — (48) December 31, 2020 47,563 4,122 — 51,685 NET CARRYING AMOUNT January 1, 2020 21,683 4,266 1,687 27,636 December 31, 2020 21,914 3,710 1,889 27,513 (1) Includes right-of-use assets. See Note 18, Leases , for additional details.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Disclosure of quantitative information about right-of-use assets	FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE NETWORK LAND AND TOTAL COST January 1, 2021 3,690 2,995 6,685 Additions 574 214 788 Transfers (977) 722 (255) Acquired through business combinations — 12 12 Lease terminations (47) (6) (53) Impairment losses recognized in earnings 7 — (6) (6) December 31, 2021 3,240 3,931 7,171 ACCUMULATED DEPRECIATION January 1, 2021 1,473 1,086 2,559 Depreciation 419 275 694 Transfers (310) 177 (133) Lease terminations (28) — (28) December 31, 2021 1,554 1,538 3,092 NET CARRYING AMOUNT January 1, 2021 2,217 1,909 4,126 December 31, 2021 1,686 2,393 4,079 FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE NETWORK LAND AND TOTAL COST January 1, 2020 3,609 2,933 6,542 Additions 470 200 670 Transfers (360) (2) (362) Acquired through business combinations — 4 4 Lease terminations (20) (10) (30) Impairment losses recognized in earnings 7 (1) (9) (10) Discontinued operations 37 (8) (121) (129) December 31, 2020 3,690 2,995 6,685 ACCUMULATED DEPRECIATION January 1, 2020 1,301 817 2,118 Depreciation 377 294 671 Transfers (199) — (199) Lease terminations (2) (6) (8) Discontinued operations 37 (4) (19) (23) December 31, 2020 1,473 1,086 2,559 NET CARRYING AMOUNT January 1, 2020 2,308 2,116 4,424 December 31, 2020 2,217 1,909 4,126
Disclosure of additional information about leasing activities for lessee	The following table provides the expenses related to leases recognized in net earnings from continuing operations. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Interest expense on lease liabilities 177 199 Variable lease payment expenses not included in the measurement of lease liabilities 122 150 Expenses for leases of low value assets 60 60 Expenses for short-term leases 31 31

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
Disclosure of reconciliation of changes in intangible assets	ESTIMATED USEFUL LIFE Property, plant and equipment Network infrastructure and equipment 2 to 50 years Buildings 5 to 50 years Finite-life intangible assets Software 2 to 12 years Customer relationships 2 to 26 years Program and feature film rights Up to 5 years FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2021 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM AND OTHER LICENCES (1) BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2021 9,169 1,736 645 469 12,019 2,409 3,701 1,730 7,840 19,859 Additions 361 — 1,034 19 1,414 — 2,085 — 2,085 3,499 Acquired through business combinations — — — 52 52 — — — — 52 Transfers 1,154 — — (125) 1,029 — — — — 1,029 Retirements and disposals (1,089) — — (11) (1,100) — — — — (1,100) Impairment losses recognized in earnings 7 (28) — — — (28) — — (150) (150) (178) Amortization included in operating costs — — (1,048) — (1,048) — — — — (1,048) Reclassified to assets held for sale 16 (2) — — — (2) — — — — (2) December 31, 2021 9,565 1,736 631 404 12,336 2,409 5,786 1,580 9,775 22,111 ACCUMULATED AMORTIZATION January 1, 2021 5,644 878 — 235 6,757 — — — — 6,757 Amortization 851 91 — 40 982 — — — — 982 Retirements and disposals (1,087) — — (11) (1,098) — — — — (1,098) Transfers — — — (99) (99) — — — — (99) Reclassified to assets held for sale 16 (1) — — — (1) — — — — (1) December 31, 2021 5,407 969 — 165 6,541 — — — — 6,541 NET CARRYING AMOUNT January 1, 2021 3,525 858 645 234 5,262 2,409 3,701 1,730 7,840 13,102 December 31, 2021 4,158 767 631 239 5,795 2,409 5,786 1,580 9,775 15,570 (1) On December 17, 2021, Bell Mobility Inc. (Bell Mobility) acquired 271 licences in a number of urban and rural markets for 678 million megahertz per population (MHz-Pop) of 3500 MHz spectrum for $2.07 billion. FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2020 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2020 10,522 2,017 716 489 13,744 2,409 3,586 2,026 8,021 21,765 Additions 344 — 874 41 1,259 — 116 — 116 1,375 Acquired through business combinations 1 — 10 — 11 — — — — 11 Transfers 810 — — — 810 — — — — 810 Retirements and disposals (2,479) — — (36) (2,515) — — — — (2,515) Impairment losses recognized in earnings 7 (13) — (110) (25) (148) — (1) (296) (297) (445) Amortization included in operating costs — — (845) — (845) — — — — (845) Discontinued operations 37 (16) (281) — — (297) — — — — (297) December 31, 2020 9,169 1,736 645 469 12,019 2,409 3,701 1,730 7,840 19,859 ACCUMULATED AMORTIZATION January 1, 2020 7,345 839 — 229 8,413 — — — — 8,413 Amortization 787 99 — 43 929 — — — — 929 Retirements and disposals (2,480) — — (37) (2,517) — — — — (2,517) Discontinued operations 37 (8) (60) — — (68) — — — — (68) December 31, 2020 5,644 878 — 235 6,757 — — — — 6,757 NET CARRYING AMOUNT January 1, 2020 3,177 1,178 716 260 5,331 2,409 3,586 2,026 8,021 13,352 December 31, 2020 3,525 858 645 234 5,262 2,409 3,701 1,730 7,840 13,102

Investments in associates and_2

Investments in associates and joint ventures (Tables)	12 Months Ended
	Dec. 31, 2021
Interests in Other Entities [Abstract]
Disclosure of interests in associates	The following tables provide summarized financial information with respect to BCE’s associates and joint ventures. For more details on our associates and joint ventures, see Note 35, Related party transactions . Statements of financial position FOR THE YEAR ENDED DECEMBER 31 2021 2020 Assets 3,852 3,953 Liabilities (2,523) (2,448) Total net assets 1,329 1,505 BCE’s share of net assets 668 756 Income statements FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Revenues 1,855 1,359 Expenses (2,047) (1,351) Total net (losses) income (192) 8 BCE’s share of net (losses) income 8 (95) 5
Disclosure of interests in joint arrangements	The following tables provide summarized financial information with respect to BCE’s associates and joint ventures. For more details on our associates and joint ventures, see Note 35, Related party transactions . Statements of financial position FOR THE YEAR ENDED DECEMBER 31 2021 2020 Assets 3,852 3,953 Liabilities (2,523) (2,448) Total net assets 1,329 1,505 BCE’s share of net assets 668 756 Income statements FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Revenues 1,855 1,359 Expenses (2,047) (1,351) Total net (losses) income (192) 8 BCE’s share of net (losses) income 8 (95) 5

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other non-current assets	FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Long-term wireless device financing plan receivables 11 387 399 Derivative assets 29 274 92 Long-term receivables 221 128 Investments (1) 29 185 167 Publicly-traded and privately-held investments 29 183 126 Other 56 89 Total other non-current assets 1,306 1,001 (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, 2021
Intangible Assets [Abstract]
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, 2021 and 2020. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments. NOTE BELL BELL BELL BCE Balance at January 1, 2020 3,046 4,675 2,946 10,667 Acquisitions and other — 52 — 52 Discontinued operations 37 — (115) — (115) Balance at December 31, 2020 3,046 4,612 2,946 10,604 Acquisitions and other — (26) — (26) Reclassified to assets held for sale 16 — (6) — (6) Balance at December 31, 2021 3,046 4,580 2,946 10,572
Key assumptions used to estimate the recoverable amounts	The following table shows the key assumptions used to estimate the recoverable amounts of our 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 % 8.7 %

Trade payables and other liab_2

Trade payables and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade payables and other liabilities	FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Trade payables and accruals 2,931 2,595 Compensation payable 622 592 Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) 29 149 149 Provisions 26 81 53 Derivative liabilities 29 40 69 Severance and other costs payable 32 23 Commodity taxes payable 31 33 CRTC deferral account obligation 29 23 13 Other current liabilities (2) 546 408 Total trade payables and other liabilities 4,455 3,935 (1) Represents BCE’s obligation to repurchase the BCE Master Trust Fund’s (Master Trust Fund) 9% interest in MLSE at a price not less than an agreed minimum price should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recorded in Other income (expense) in the income statements. (2) Includes an $82 million liability related to committed funding from the Government of Québec. See Note 15, Restricted cash,

Debt due within one year (Table

Debt due within one year (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Schedule of debt due within one year	FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2021 2020 Notes payable (1) 29 0.07 % 735 392 Loans secured by trade receivables 29 1.10 % 900 1,050 Long-term debt due within one year (2) 25 4.01 % 990 975 Total debt due within one year 2,625 2,417 (1) Includes commercial paper of $561 million in U.S. dollars ($711 million in Canadian dollars) and $274 million in U.S. dollars ($349 million in Canadian dollars) as at December 31, 2021 and December 31, 2020, 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 29, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $864 million and $754 million as at December 31, 2021 and December 31, 2020, respectively. FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED MATURITY 2021 2020 Debt securities 1997 trust indenture 3.67 % 2023-2051 16,750 16,400 1976 trust indenture 9.38 % 2027-2054 975 1,100 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (1) 3.26 % 2024-2052 5,188 2,228 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 4.13 % 2022-2065 4,309 4,356 Other 438 386 Total debt 28,160 24,970 Net unamortized discount (26) (19) Unamortized debt issuance costs (96) (70) Less: Amount due within one year 24 (990) (975) Total long-term debt 27,048 23,906 (1) At December 31, 2021 and 2020, notes issued under the 2016 U.S. trust indenture totaled $4,100 million and $1,750 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations through cross currency interest rate swaps. See Note 29 , Financial and capital management , for additional details.
Details of securitized trade receivables	The following table provides further details on our securitized trade receivables programs during 2021 and 2020. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Average interest rate throughout the year 1.07 % 1.58 % Securitized trade receivables 1,701 2,007
Summary of total bank credit facilities	The table below is a summary of our total bank credit facilities at December 31, 2021. TOTAL DRAWN LETTERS OF CREDIT COMMERCIAL NET AVAILABLE Committed credit facilities Unsecured revolving and expansion credit facilities (1)(2) 3,500 — — 711 2,789 Other 106 — 106 — — Total committed credit facilities 3,606 — 106 711 2,789 Total non-committed credit facilities 1,939 — 1,060 — 879 Total committed and non-committed credit facilities 5,545 — 1,166 711 3,668 (1) Bell Canada’s $2.5 billion committed revolving credit facility expires in May 2026 and its $1 billion committed expansion credit facility expires in May 2024. (2) As of December 31, 2021, Bell Canada’s outstanding commercial paper included $561 million in U.S. dollars ($711 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in Debt due within one year . Restrictions

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Summary of long-term debt	FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2021 2020 Notes payable (1) 29 0.07 % 735 392 Loans secured by trade receivables 29 1.10 % 900 1,050 Long-term debt due within one year (2) 25 4.01 % 990 975 Total debt due within one year 2,625 2,417 (1) Includes commercial paper of $561 million in U.S. dollars ($711 million in Canadian dollars) and $274 million in U.S. dollars ($349 million in Canadian dollars) as at December 31, 2021 and December 31, 2020, 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 29, Financial and capital management, for additional details. (2) Included in long-term debt due within one year is the current portion of lease liabilities of $864 million and $754 million as at December 31, 2021 and December 31, 2020, respectively. FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED MATURITY 2021 2020 Debt securities 1997 trust indenture 3.67 % 2023-2051 16,750 16,400 1976 trust indenture 9.38 % 2027-2054 975 1,100 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (1) 3.26 % 2024-2052 5,188 2,228 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 4.13 % 2022-2065 4,309 4,356 Other 438 386 Total debt 28,160 24,970 Net unamortized discount (26) (19) Unamortized debt issuance costs (96) (70) Less: Amount due within one year 24 (990) (975) Total long-term debt 27,048 23,906 (1) At December 31, 2021 and 2020, notes issued under the 2016 U.S. trust indenture totaled $4,100 million and $1,750 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations through cross currency interest rate swaps. See Note 29 , Financial and capital management , for additional details.

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2021
Other Provisions, Contingent Liabilities And Contingent Assets [Abstract]
Disclosure of other provisions	FOR THE YEAR ENDED DECEMBER 31 NOTE AROs Other (1) Total January 1, 2021 202 206 408 Additions 7 54 61 Usage (7) (28) (35) Reversals (20) (6) (26) December 31, 2021 182 226 408 Current 23 22 59 81 Non-current 28 160 167 327 December 31, 2021 182 226 408 (1) Other includes environmental, legal, vacant space and other provisions.

Post-employment benefit plans (

Post-employment benefit plans (Tables)	12 Months Ended
	Dec. 31, 2021
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 2021 2020 DB pension (223) (219) DC pension (113) (113) OPEBs (2) (2) Less: Capitalized benefit plans cost 72 65 Total post-employment benefit plans service cost (266) (269)
Components of post-employment benefit plans financing cost	COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS FINANCING COST FOR THE YEAR ENDED DECEMBER 31 2021 2020 DB pension 11 (10) OPEBs (31) (36) Total interest on post-employment benefit obligations (20) (46)
Defined benefit plans recognized in comprehensive income	The statements of comprehensive income include the following amounts before income taxes. 2021 2020 Cumulative losses recognized directly in equity, January 1 (2,014) (2,701) Actuarial gains in o ther comprehensive income from continuing operations (1) 3,020 732 Increase in the effect of the asset limit in o ther comprehensive income from continuing operations (2) (587) (45) Cumulative gains (losses) recognized directly in equity, December 31 419 (2,014) (1) The cumulative actuarial gains recognized in the statement of comprehensive income are $805 million in 2021. (2) The cumulative increase in the effect of the asset limit recognized in the statement of comprehensive income is $386 million in 2021.
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 2021 2020 2021 2020 2021 2020 Post-employment benefit obligations, January 1 (27,149) (25,650) (1,600) (1,529) (28,749) (27,179) Current service cost (223) (219) (2) (2) (225) (221) Interest on obligations (697) (782) (39) (46) (736) (828) Actuarial gains (losses) (1) 2,137 (1,830) 113 (90) 2,250 (1,920) Benefit payments 1,396 1,342 71 67 1,467 1,409 Employee contributions (9) (10) — — (9) (10) Other 1 — — — 1 — Post-employment benefit obligations, December 31 (24,544) (27,149) (1,457) (1,600) (26,001) (28,749) Fair value of plan assets, January 1 27,785 25,530 344 320 28,129 25,850 Expected return on plan assets (2) 708 772 8 10 716 782 Actuarial gains (1) 766 2,632 4 20 770 2,652 Benefit payments (1,396) (1,342) (71) (67) (1,467) (1,409) Employer contributions 168 183 65 61 233 244 Employee contributions 9 10 — — 9 10 Other — — 1 — 1 — Fair value of plan assets, December 31 28,040 27,785 351 344 28,391 28,129 Plan asset (deficit) 3,496 636 (1,106) (1,256) 2,390 (620) Effect of asset limit (652) (65) — — (652) (65) Post-employment benefit asset (liability), December 31 2,844 571 (1,106) (1,256) 1,738 (685) Post-employment benefit assets 3,472 1,277 — — 3,472 1,277 Post-employment benefit obligations (628) (706) (1,106) (1,256) (1,734) (1,962) (1) Actuarial gains (losses) include experience gains of $907 million in 2021 and $2,613 million in 2020. (2) The actual return on plan assets was $1,486 million or 5.7% in 2021 and $3,434 million or 13.7% in 2020.
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 2021 2020 2021 2020 2021 2020 2021 2020 Present value of post-employment benefit obligations (23,872) (26,421) (1,840) (2,011) (289) (317) (26,001) (28,749) Fair value of plan assets 27,979 27,727 412 402 — — 28,391 28,129 Plan surplus (deficit) 4,107 1,306 (1,428) (1,609) (289) (317) 2,390 (620) (1) The partially funded plans consist of supplementary executive retirement plans (SERPs) for eligible employees and certain 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 certain OPEBs, which are paid as claims are incurred.
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 FOR THE YEAR ENDED DECEMBER 31 2021 2020 Post-employment benefit obligations Discount rate 3.2 % 2.6 % Rate of compensation increase 2.25 % 2.25 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.3 23.2 (1) Cost of living indexation rate is only applicable to DB pension plans. DB PENSION PLANS AND OPEB PLANS FOR THE YEAR ENDED DECEMBER 31 2021 2020 Net post-employment benefit plans cost Discount rate 2.9 % 3.2 % 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 23.2 (1) Cost of living indexation rate is only applicable to DB pension plans.
Healthcare cost trend rates and sensitivity analysis	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 3 (2) Post-employment benefit obligations 101 (86) 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 IMPACT ON POST-EMPLOYMENT BENEFIT CHANGE IN INCREASE IN DECREASE IN INCREASE IN DECREASE IN Discount rate 0.5 % (68) 57 (1,612) 1,794 Life expectancy at age 65 1 year 32 (32) 936 (962)
Post-employment benefit plan assets	The following table shows the target allocations for 2021 and the allocation of our post-employment benefit plan assets at December 31, 2021 and 2020. WEIGHTED AVERAGE TOTAL PLAN ASSETS FAIR VALUE ASSET CATEGORY 2021 December 31, 2021 December 31, 2020 Equity securities 0%-40% 16 % 23 % Debt securities 60%-100% 64 % 60 % Alternative investments 0%-50% 20 % 17 % Total 100 % 100 % The following table shows the fair value of the DB pension plan assets for each category. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Observable markets data Equity securities Canadian 952 1,027 Foreign 3,436 5,242 Debt securities Canadian 13,643 13,361 Foreign 2,728 2,913 Money market 1,466 369 Non-observable markets inputs Alternative investments Private equities 3,123 2,564 Hedge funds 1,208 1,200 Real estate 1,429 1,033 Other 55 76 Total 28,040 27,785
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 DC PLANS OPEB PLANS FOR THE YEAR ENDED DECEMBER 31 2021 2020 2021 2020 2021 2020 Contributions/payments (168) (183) (114) (114) (65) (61)

Other non-current liabilities (

Other non-current liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other non-current liabilities	FOR THE YEAR ENDED DECEMBER 31 NOTE 2021 2020 Long-term disability benefits obligation 327 361 Provisions 26 327 355 Derivative liabilities 29 43 98 CRTC deferral account obligation 29 43 69 Other 263 262 Total other non-current liabilities 1,003 1,145

Financial and capital managem_2

Financial and capital management (Tables)	12 Months Ended
	Dec. 31, 2021
Financial Instruments [Abstract]
Fair value details of financial instruments measured at amortized cost	The following table provides the fair value details of other financial instruments measured at amortized cost in the statements of financial position. December 31, 2021 December 31, 2020 CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE CRTC deferral account obligation Trade payables and other liabilities and other non-current liabilities Present value of estimated future cash flows discounted using observable market interest rates 23, 28 66 67 82 86 Debt securities and other debt Debt due within one year and long-term debt Quoted market price of debt 24, 25 23,729 26,354 20,525 24,366
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 CLASSIFICATION NOTE CARRYING VALUE QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) OBSERVABLE MARKET DATA (LEVEL 2) (1) NON-OBSERVABLE MARKET INPUTS (LEVEL 3) (2) December 31, 2021 Publicly-traded and privately-held investments (3) Other non-current assets 21 183 24 — 159 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 279 — 279 — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 122 — 185 (63) December 31, 2020 Publicly-traded and privately-held investments (3) Other non-current assets 21 126 3 — 123 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (51) — (51) — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 109 — 167 (58) (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) Unrealized gains and losses are recorded in Other comprehensive income from continuing operations in the statements of comprehensive income and are reclassified from Accumulated other comprehensive income to the deficit in the statements of financial position when realized. (4) Represents BCE’s obligation to repurchase the Master Trust Fund’s 9% interest in MLSE at a price not less than an agreed minimum price, should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recognized in Other income (expense)
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 CLASSIFICATION NOTE CARRYING VALUE QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1) OBSERVABLE MARKET DATA (LEVEL 2) (1) NON-OBSERVABLE MARKET INPUTS (LEVEL 3) (2) December 31, 2021 Publicly-traded and privately-held investments (3) Other non-current assets 21 183 24 — 159 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 279 — 279 — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 122 — 185 (63) December 31, 2020 Publicly-traded and privately-held investments (3) Other non-current assets 21 126 3 — 123 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (51) — (51) — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 109 — 167 (58) (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) Unrealized gains and losses are recorded in Other comprehensive income from continuing operations in the statements of comprehensive income and are reclassified from Accumulated other comprehensive income to the deficit in the statements of financial position when realized. (4) Represents BCE’s obligation to repurchase the Master Trust Fund’s 9% interest in MLSE at a price not less than an agreed minimum price, should the Master Trust Fund exercise its put option. The obligation to repurchase is marked to market each reporting period and the gain or loss is recognized in Other income (expense)
Change in allowance for doubtful accounts	The following table provides the change in allowance for doubtful accounts for trade receivables, including the current portion of wireless device financing plan receivables. NOTE 2021 2020 Balance, January 1 (149) (62) Additions (83) (134) Usage and reversals 96 47 Balance, December 31 11 (136) (149) The following table provides the change in allowance for doubtful accounts for contract assets. NOTE 2021 2020 Balance, January 1 (59) (68) Additions (9) (31) Usage and reversals 48 40 Balance, December 31 (20) (59) Current (6) (29) Non-current (14) (30) Balance, December 31 13 (20) (59)
Details on trade receivables not impaired	The following table provides further details on trade receivables, net of allowance for doubtful accounts. AT DECEMBER 31 2021 2020 Trade receivables not past due 2,958 2,574 Trade receivables past due Under 60 days 420 432 60 to 120 days 284 214 Over 120 days 45 45 Trade receivables, net of allowance for doubtful accounts 3,707 3,265
Maturity analysis for recognized financial liabilities	The following table is a maturity analysis for recognized financial liabilities at December 31, 2021 for each of the next five years and thereafter. AT DECEMBER 31, 2021 NOTE 2022 2023 2024 2025 2026 THERE- TOTAL Long-term debt 25 156 1,632 2,060 2,153 1,561 16,289 23,851 Notes payable 24 735 — — — — — 735 Lease liabilities (1) 1,009 833 541 439 406 1,922 5,150 Loan secured by trade receivables 24 900 — — — — — 900 Interest payable on long-term debt, notes 918 890 825 770 718 9,068 13,189 Net payments (receipts) on cross currency interest rate swaps 11 12 (2) 12 12 314 359 MLSE financial liability 23 149 — — — — — 149 Total 3,878 3,367 3,424 3,374 2,697 27,593 44,333 (1) Includes imputed interest of $841 million.
Details on outstanding foreign currency forward contracts and cross currency basis swaps	The following table provides further details on our outstanding foreign currency forward contracts and options as at December 31, 2021. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow USD 561 CAD 721 2022 Commercial paper Cash flow PHP 2,270 CAD 58 2022 Anticipated purchases Cash flow USD 568 CAD 723 2022 Anticipated purchases Cash flow USD 550 CAD 678 2023 Anticipated purchases Cash flow - call options USD 212 CAD 275 2022 Anticipated purchases Cash flow - put options USD 212 CAD 272 2022 Anticipated purchases Economic USD 40 CAD 50 2022 Anticipated purchases Economic - put options USD 99 CAD 123 2022 Anticipated purchases Economic - call options USD 150 CAD 178 2022 Anticipated purchases Economic - call options CAD 190 USD 150 2022 Anticipated purchases Economic - put options USD 240 CAD 290 2023 Anticipated purchases
Summary of key ratios	The following table provides a summary of our key ratios. AT DECEMBER 31 2021 2020 Net debt leverage ratio 3.18 2.93 Adjusted EBITDA to adjusted net interest expense ratio 8.77 8.32

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure Of Share Capital, Reserves And Other Equity Interest [Abstract]
Summary of principal terms of preference shares and common shares	The following table provides a summary of the principal terms of BCE’s First Preferred Shares as at December 31, 2021. There were no Second Preferred Shares issued and outstanding at December 31, 2021. BCE’s articles of amalgamation, as amended, describe the terms and conditions of these shares in detail. ANNUAL NUMBER OF SHARES STATED CAPITAL SERIES CONVERTIBLE CONVERSION DATE REDEMPTION DATE REDEMPTION AUTHORIZED ISSUED AND DECEMBER 31, 2021 DECEMBER 31, 2020 Q floating Series R December 1, 2030 $25.50 8,000,000 — — — R (1) 3.018 % Series Q December 1, 2025 December 1, 2025 $25.00 8,000,000 7,998,900 200 200 S floating Series T November 1, 2026 At any time $25.50 8,000,000 2,128,267 53 88 T (1) 4.99 % Series S November 1, 2026 November 1, 2026 $25.00 8,000,000 5,870,133 147 112 Y floating Series Z December 1, 2022 At any time $25.50 10,000,000 8,079,291 202 202 Z (1) 3.904 % Series Y December 1, 2022 December 1, 2022 $25.00 10,000,000 1,918,509 48 48 AA (1) 3.61 % Series AB September 1, 2022 September 1, 2022 $25.00 20,000,000 11,397,196 291 291 AB floating Series AA September 1, 2022 At any time $25.50 20,000,000 8,599,204 219 219 AC (1) 4.38 % Series AD March 1, 2023 March 1, 2023 $25.00 20,000,000 10,027,991 256 256 AD floating Series AC March 1, 2023 At any time $25.50 20,000,000 9,963,209 254 254 AE floating Series AF February 1, 2025 At any time $25.50 24,000,000 6,512,913 163 163 AF (1) 3.865 % Series AE February 1, 2025 February 1, 2025 $25.00 24,000,000 9,481,487 237 237 AG (1) 3.37 % Series AH May 1, 2026 May 1, 2026 $25.00 22,000,000 8,979,530 224 125 AH floating Series AG May 1, 2026 At any time $25.50 22,000,000 5,017,570 125 225 AI (1) 3.39 % Series AJ August 1, 2026 August 1, 2026 $25.00 22,000,000 9,535,040 238 149 AJ floating Series AI August 1, 2026 At any time $25.50 22,000,000 4,464,960 112 201 AK (1) 3.306 % Series AL December 31, 2026 December 31, 2026 $25.00 25,000,000 23,190,312 580 568 AL (2) floating Series AK December 31, 2026 At any time 25,000,000 1,799,388 45 56 AM (1) 2.939 % Series AN March 31, 2026 March 31, 2026 $25.00 30,000,000 10,439,978 239 218 AN (2) floating Series AM March 31, 2026 At any time 30,000,000 1,054,722 24 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) 4.812 % Series AR September 30, 2023 September 30, 2023 $25.00 30,000,000 9,200,000 228 228 AR (3) floating Series AQ September 30, 2028 30,000,000 — — — 4,003 4,003 (1) BCE may redeem each of these series of First Preferred Shares on the applicable redemption date and every five years thereafter. (2) BCE may redeem Series AL and AN First Preferred Shares at $25.00 per share on December 31, 2026 and March 31, 2026, 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 the applicable series of First Preferred Shares. (3) If Series AP or AR First Preferred Shares are issued on March 31, 2022 and September 30, 2023, respectively, BCE may redeem such shares at $25.00 per share on March 31, 2027 and September 30, 2028, 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 which is not a Series conversion date for the applicable series of First Preferred Shares. The following table provides details about the outstanding common shares of BCE. 2021 2020 NOTE NUMBER OF STATED NUMBER OF STATED Outstanding, January 1 904,415,010 20,390 903,908,182 20,363 Shares issued under employee stock option plan 31 4,603,861 272 506,828 27 Outstanding, December 31 909,018,871 20,662 904,415,010 20,390

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2021
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 2021 2020 ESP (30) (31) RSUs/PSUs (59) (51) Other (1) (6) (9) Total share-based payments (95) (91) (1) Includes DSUs and stock options.
Disclosure of number and weighted average exercise prices of other equity instruments	The following table summarizes RSUs/PSUs outstanding at December 31, 2021 and 2020. NUMBER OF RSUs/PSUs 2021 2020 Outstanding, January 1 2,973,393 2,915,118 Granted (1) 1,178,794 866,127 Dividends credited 175,516 165,435 Settled (1,135,128) (935,117) Forfeited (106,908) (38,170) Outstanding, December 31 3,085,667 2,973,393 Vested, December 31 (2) 1,000,394 1,065,454 (1) The weighted average fair value of the RSUs/PSUs granted was $60 in 2021 and $63 in 2020. (2) The RSUs/PSUs vested on December 31, 2021 were fully settled in February 2022 with BCE common shares and/or DSUs.
Disclosure of number and weighted average exercise prices of share options	The following table summarizes stock options outstanding at December 31, 2021 and 2020. 2021 2020 NOTE NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) Outstanding, January 1 15,650,234 59 12,825,541 57 Granted — — 3,420,407 65 Exercised (1) 30 (4,603,861) 57 (506,828) 52 Forfeited or expired (267,649) 60 (88,886) 61 Outstanding, December 31 10,778,724 60 15,650,234 59 Exercisable, December 31 4,316,424 58 5,186,600 58 (1) The weighted average market share price for options exercised was $64 in 2021 and $63 in 2020.
Disclosure of range of exercise prices of outstanding share options	The following table provides additional information about BCE’s stock option plans at December 31, 2021 and 2020. STOCK OPTIONS OUTSTANDING 2021 2020 RANGE OF EXERCISE PRICES NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) $40-$49 — — — 187,744 — ¹ 48 $50-$59 7,442,442 4 58 11,998,200 5 58 $60 & above 3,336,282 8 65 3,464,290 9 65 10,778,724 6 60 15,650,234 7 59

Additional cash flow informat_2

Additional cash flow information (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 26,323 66 766 — 27,155 Cash flows from (used in) financing activities Increase (decrease) in notes payable 378 (27) — — 351 Issue of long-term debt 4,985 — — — 4,985 Repayment of long-term debt (2,751) — — — (2,751) Cash dividends paid on common and preferred shares — — (3,257) — (3,257) Cash dividends paid by subsidiaries to non-controlling 36 — — (86) — (86) Decrease in securitized trade receivables (150) — — — (150) Other financing activities (36) 13 — (55) (78) Total cash flows from (used in) financing activities 2,426 (14) (3,343) (55) (986) Non-cash changes arising from Increase in lease liabilities 787 — — — 787 Dividends declared on common and preferred shares — — 3,306 — 3,306 Dividends declared by subsidiaries to non-controlling interests — — 87 — 87 Effect of changes in foreign exchange rates (23) 23 — — — Business acquisitions 12 — — — 12 Other 148 4 (5) 55 202 Total non-cash changes 924 27 3,388 55 4,394 December 31, 2021 29,673 79 811 — 30,563 (1) Included in Other current assets, Other non-current assets and Trade payables and other liabilities in the statement of financial position. 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, 2020 26,296 56 729 — 27,081 Cash flows (used in) from financing activities (Decrease) increase in notes payable (1,810) 169 — — (1,641) Issue of long-term debt 6,006 — — — 6,006 Repayment of long-term debt (5,003) — — — (5,003) Cash dividends paid on common and preferred shares — — (3,107) — (3,107) Cash dividends paid by subsidiaries to non-controlling 36 — — (53) — (53) Discontinued operations 37 (7) — — — (7) Other financing activities (31) — — (52) (83) Total cash flows (used in) from financing activities (845) 169 (3,160) (52) (3,888) Non-cash changes arising from Increase in lease liabilities 675 — — — 675 Dividends declared on common and preferred shares — — 3,147 — 3,147 Dividends declared by subsidiaries to non-controlling interests — — 53 — 53 Effect of changes in foreign exchange rates 159 (159) — — — Business acquisitions 7 — — — 7 Discontinued operations 37 (106) — — — (106) Other 137 — (3) 52 186 Total non-cash changes 872 (159) 3,197 52 3,962 December 31, 2020 26,323 66 766 — 27,155 (1) Included in Other current assets, Other non-current assets and Trade payables and other liabilities in the statement of financial position.

Remaining performance obligat_2

Remaining performance obligations (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue From Contract With Customer1 [Abstract]
Remaining performance obligations	The following table shows revenues expected to be recognized in the future related to performance obligations that are unsatisfied (or partially unsatisfied) as at December 31, 2021. 2022 2023 2024 2025 2026 THEREAFTER TOTAL Wireline 1,295 946 712 473 215 548 4,189 Wireless 1,416 561 40 1 1 — 2,019 Total 2,711 1,507 752 474 216 548 6,208

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
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, 2021 that are due in each of the next five years and thereafter. 2022 2023 2024 2025 2026 THERE- TOTAL Commitments for property, plant and 1,104 757 461 334 219 161 3,036 Purchase obligations 542 380 245 210 292 221 1,890 Leases committed not yet commenced 7 2 6 1 — — 16 Total 1,653 1,139 712 545 511 382 4,942

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Related Party [Abstract]
Summary of significant subsidiaries	The following table shows BCE’s significant subsidiaries at December 31, 2021. 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 2021 2020 Bell Canada 100 % 100 % Bell Mobility Inc. 100 % 100 % Bell Media Inc. 100 % 100 % The following tables show summarized financial information for our subsidiary with significant non-controlling interest (NCI). Summarized statements of financial position CTV SPECIALTY (1) (2) FOR THE YEAR ENDED DECEMBER 31 2021 2020 Current assets 329 357 Non-current assets 1,010 1,032 Total assets 1,339 1,389 Current liabilities 220 159 Non-current liabilities 226 227 Total liabilities 446 386 Total equity attributable to BCE shareholders 622 699 NCI 271 304 (1) At December 31, 2021 and 2020, 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, 2021 and 2020 include $5 million and $6 million, respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2021 2020 Operating revenues 879 754 Net earnings 158 202 Net earnings attributable to NCI 51 64 Total comprehensive income 164 200 Total comprehensive income attributable to NCI 53 63 Cash dividends paid to NCI 86 53 (1) CTV Specialty's net earnings and total comprehensive income include $5 million directly attributable to NCI for 2021 and 2020, respectively.
Compensation of key management personnel	The following table includes compensation of key management personnel for the years ended December 31, 2021 and 2020 included in our income statements. Key management personnel has the authority and responsibility for overseeing, planning, directing and controlling our business activities and consists of our Board of Directors and our Executive Leadership Team. FOR THE YEAR ENDED DECEMBER 31 2021 2020 Wages, salaries, fees and related taxes and benefits (23) (30) Post-employment benefit plans and OPEBs cost (3) (3) Share-based compensation (21) (26) Key management personnel compensation expense (47) (59)

Significant partly-owned subs_2

Significant partly-owned subsidiary (Tables)	12 Months Ended
	Dec. 31, 2021
Interest In Other Entities [Abstract]
Disclosure of interests in subsidiaries	The following table shows BCE’s significant subsidiaries at December 31, 2021. 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 2021 2020 Bell Canada 100 % 100 % Bell Mobility Inc. 100 % 100 % Bell Media Inc. 100 % 100 % The following tables show summarized financial information for our subsidiary with significant non-controlling interest (NCI). Summarized statements of financial position CTV SPECIALTY (1) (2) FOR THE YEAR ENDED DECEMBER 31 2021 2020 Current assets 329 357 Non-current assets 1,010 1,032 Total assets 1,339 1,389 Current liabilities 220 159 Non-current liabilities 226 227 Total liabilities 446 386 Total equity attributable to BCE shareholders 622 699 NCI 271 304 (1) At December 31, 2021 and 2020, 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, 2021 and 2020 include $5 million and $6 million, respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2021 2020 Operating revenues 879 754 Net earnings 158 202 Net earnings attributable to NCI 51 64 Total comprehensive income 164 200 Total comprehensive income attributable to NCI 53 63 Cash dividends paid to NCI 86 53 (1) CTV Specialty's net earnings and total comprehensive income include $5 million directly attributable to NCI for 2021 and 2020, respectively.

Discontinued operations (Tables

Discontinued operations (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of analysis of single amount of discontinued operations [abstract]
Disclosure of detailed information on discontinued operations	The following table summarizes the carrying value of the assets and liabilities sold: 2020 Contract assets 1 Contract costs 2 Property, plant and equipment 484 Intangible assets 227 Goodwill 115 Total assets sold 829 Long-term debt 113 Deferred tax liability 37 Other non-current liabilities 9 Total liabilities sold 159 Net assets sold 670 The following tables summarize the income statement and statement of cash flows of our discontinued operations up to the point of sale. FOR THE YEAR ENDED DECEMBER 31 2020 Operating revenues 118 Operating costs (57) Depreciation (18) Amortization (7) Interest expense (6) Other expense (8) Income taxes (7) Net earnings attributable to common shareholders before gain on sale 15 Gain on sale (net of taxes of $3 million) 211 Net earnings attributable to common shareholders 226 FOR THE YEAR ENDED DECEMBER 31 2020 Cash flows from operating activities 54 Cash flows from investing activities 892 Cash flows used in financing activities (7) Net increase in cash 939

Significant accounting polici_4

Significant accounting policies - Revenue from Contracts with Customers (Details)	12 Months Ended
	Dec. 31, 2021
Residential customers | Bell Wireless
Disclosure of performance obligations [line items]
Description of significant payment terms in contracts with customers	For wireless products and services sold in bundled arrangements, including device financing plans, customers pay monthly over a contract term of up to 24 months for residential customers and up to 36 months for business customers. If they include a significant financing component, device financing plan receivables are discounted at market rates and interest revenue is accreted over the contractual repayment period.
Business customers | Bell Wireless
Disclosure of performance obligations [line items]
Description of significant payment terms in contracts with customers	For wireless products and services sold in bundled arrangements, including device financing plans, customers pay monthly over a contract term of up to 24 months for residential customers and up to 36 months for business customers. If they include a significant financing component, device financing plan receivables are discounted at market rates and interest revenue is accreted over the contractual repayment period.
Business customers | Wireline
Disclosure of performance obligations [line items]
Description of significant payment terms in contracts with customers	For wireline customers, products are usually paid in full at the point of sale. Services are paid for on a monthly basis except where a billing schedule has been established with certain business customers under long-term contracts that can generally extend up to seven years.

Significant accounting polici_5

Significant accounting policies - Depreciation and Amortization (Details)	12 Months Ended
	Dec. 31, 2021
Network infrastructure and equipment | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
ESTIMATED USEFUL LIFE	2 years
Network infrastructure and equipment | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
ESTIMATED USEFUL LIFE	50 years
Buildings | Bottom of range
Disclosure of detailed information about property, plant and equipment [line items]
ESTIMATED USEFUL LIFE	5 years
Buildings | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
ESTIMATED USEFUL LIFE	50 years
Software | Bottom of range
Disclosure of detailed information about intangible assets [line items]
ESTIMATED USEFUL LIFE	2 years
Software | Top of range
Disclosure of detailed information about intangible assets [line items]
ESTIMATED USEFUL LIFE	12 years
Customer relationships | Bottom of range
Disclosure of detailed information about intangible assets [line items]
ESTIMATED USEFUL LIFE	2 years
Customer relationships | Top of range
Disclosure of detailed information about intangible assets [line items]
ESTIMATED USEFUL LIFE	26 years
Program and feature film rights | Top of range
Disclosure of detailed information about intangible assets [line items]
ESTIMATED USEFUL LIFE	5 years

Significant accounting polici_6

Significant accounting policies - Post-Employment Benefit Plans (Details)	12 Months Ended
	Dec. 31, 2021
Disclosure of defined benefit plans [line items]
Actuarial valuation, frequency period	3 years
DB pension
Disclosure of defined benefit plans [line items]
Highest paid consecutive period of service	5 years

Segmented information - Segment

Segmented information - Segmented Information (Details) $ in Millions	3 Months Ended		12 Months Ended
	Jun. 30, 2021CAD ($)	Jun. 30, 2020CAD ($)	Dec. 31, 2021CAD ($)segment	Dec. 31, 2020CAD ($)
Operating Segments [Abstract]
Number of operating segments | segment			3
Disclosure of operating segments [line items]
Operating revenues			$ 23,449	$ 22,883
Operating costs			(13,556)	(13,276)
Segment profit			9,893	9,607
Severance, acquisition and other costs			(209)	(116)
Depreciation and amortization			(4,609)	(4,404)
Finance costs
Interest expense			(1,082)	(1,110)
Interest on post-employment benefit obligations			(20)	(46)
Impairment of assets			(197)	(472)
Other income (expense)			160	(194)
Income taxes			(1,044)	(792)
Net earnings from continuing operations			2,892	2,473
Net earnings from discontinued operations			0	226
Total net (losses) income			2,892	2,699
Goodwill			10,572	10,604
Indefinite-life intangible assets			9,775	7,840
Capital expenditures			4,837	4,202
Operating Service
Disclosure of operating segments [line items]
Operating revenues			20,350	19,832
Total products
Disclosure of operating segments [line items]
Operating revenues			3,099	3,051
BELL WIRELESS
Disclosure of operating segments [line items]
Operating revenues			8,948	8,630
Finance costs
Goodwill			3,046	3,046
Indefinite-life intangible assets			6,148	4,063
Capital expenditures			1,120	916
BELL WIRELESS | Operating Service
Disclosure of operating segments [line items]
Operating revenues			6,355	6,122
BELL WIRELINE
Disclosure of operating segments [line items]
Operating revenues			11,820	11,884
Finance costs
Goodwill			4,580	4,612
Indefinite-life intangible assets			1,692	1,692
Capital expenditures			3,597	3,161
BELL WIRELINE | Operating Service
Disclosure of operating segments [line items]
Operating revenues			11,314	11,341
BELL WIRELINE | Total products
Disclosure of operating segments [line items]
Operating revenues			506	543
BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues			2,681	2,369
Finance costs
Impairment of assets	$ (163)	$ (452)
Goodwill			2,946	2,946
Indefinite-life intangible assets			1,935	2,085
Capital expenditures			120	125
BELL MEDIA | Operating Service
Disclosure of operating segments [line items]
Operating revenues			2,681	2,369
BELL MEDIA | Total products
Disclosure of operating segments [line items]
Operating revenues			0	0
Intersegment eliminations
Disclosure of operating segments [line items]
Operating revenues			(764)	(756)
Operating costs			764	756
Finance costs
Capital expenditures			0	0
Intersegment eliminations | Operating Service
Disclosure of operating segments [line items]
Operating revenues			(758)	(749)
Intersegment eliminations | Total products
Disclosure of operating segments [line items]
Operating revenues			(6)	(7)
Intersegment eliminations | BELL WIRELESS
Disclosure of operating segments [line items]
Operating revenues			51	53
Intersegment eliminations | BELL WIRELESS | Operating Service
Disclosure of operating segments [line items]
Operating revenues			45	47
Intersegment eliminations | BELL WIRELESS | Total products
Disclosure of operating segments [line items]
Operating revenues			6	6
Intersegment eliminations | BELL WIRELINE
Disclosure of operating segments [line items]
Operating revenues			358	322
Intersegment eliminations | BELL WIRELINE | Operating Service
Disclosure of operating segments [line items]
Operating revenues			358	321
Intersegment eliminations | BELL WIRELINE | Total products
Disclosure of operating segments [line items]
Operating revenues			0	1
Intersegment eliminations | BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues			355	381
Intersegment eliminations | BELL MEDIA | Operating Service
Disclosure of operating segments [line items]
Operating revenues			355	381
Intersegment eliminations | BELL MEDIA | Total products
Disclosure of operating segments [line items]
Operating revenues			0	0
Operating segments | BELL WIRELESS
Disclosure of operating segments [line items]
Operating revenues			8,999	8,683
Operating costs			(5,146)	(5,017)
Segment profit			3,853	3,666
Operating segments | BELL WIRELESS | Operating Service
Disclosure of operating segments [line items]
Operating revenues			6,400	6,169
Operating segments | BELL WIRELESS | Total products
Disclosure of operating segments [line items]
Operating revenues			2,599	2,514
Operating segments | BELL WIRELINE
Disclosure of operating segments [line items]
Operating revenues			12,178	12,206
Operating costs			(6,863)	(6,960)
Segment profit			5,315	5,246
Operating segments | BELL WIRELINE | Operating Service
Disclosure of operating segments [line items]
Operating revenues			11,672	11,662
Operating segments | BELL WIRELINE | Total products
Disclosure of operating segments [line items]
Operating revenues			506	544
Operating segments | BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues			3,036	2,750
Operating costs			(2,311)	(2,055)
Segment profit			725	695
Operating segments | BELL MEDIA | Operating Service
Disclosure of operating segments [line items]
Operating revenues			3,036	2,750
Operating segments | BELL MEDIA | Total products
Disclosure of operating segments [line items]
Operating revenues			$ 0	$ 0

Segmented information - Revenue

Segmented information - Revenues by Services and Products (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	$ 23,449	$ 22,883
BELL WIRELESS
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	8,948	8,630
Wireless
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	20,350	19,832
Wireless | BELL WIRELESS
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	6,355	6,122
Data
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	7,871	7,691
Voice
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	3,154	3,402
Media
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	2,681	2,369
Other services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	289	248
Total products
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	3,099	3,051
Wireless | BELL WIRELESS
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	2,593	2,508
Data
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	463	494
Equipment and other
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	$ 43	$ 49

Operating costs (Details)

Operating costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Labour costs
Wages, salaries and related taxes and benefits	$ (4,236)	$ (4,108)
Post-employment benefit plans service cost (net of capitalized amounts)	(266)	(269)
Other labour costs	(990)	(975)
Less:
Capitalized labour	1,068	1,007
Total labour costs	(4,424)	(4,345)
Cost of revenues	(7,290)	(6,967)
Other operating costs	(1,842)	(1,964)
Total operating costs	(13,556)	(13,276)
Research and development expense	$ 57	$ 47

Severance, acquisition and ot_3

Severance, acquisition and other costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Severance	$ (171)	$ (35)
Acquisition and other	(38)	(81)
Total severance, acquisition and other costs	$ (209)	$ (116)

Interest expense (Details)

Interest expense (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Capitalized interest	$ 63	$ 49
Total interest expense	$ (1,082)	$ (1,110)
Capitalisation rate of borrowing costs eligible for capitalisation	3.83%	3.95%
Long-term Debt
Disclosure of detailed information about borrowings [line items]
Interest expense	$ (1,088)	$ (1,072)
Other
Disclosure of detailed information about borrowings [line items]
Interest expense	(57)	(87)
Lease liabilities
Disclosure of detailed information about borrowings [line items]
Total interest expense	$ (177)	$ (199)

Impairment of assets (Details)

Impairment of assets (Details) - CAD ($) $ in Millions	3 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets			$ 197	$ 472
Explanation of period over which management has projected cash flows, period			5 years
BELL MEDIA
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets	$ 163	$ 452
Cash-generating units
Disclosure of reconciliation of changes in goodwill [line items]
Explanation of period over which management has projected cash flows, period	5 years	5 years
Discount rate	8.50%
Perpetuity growth rate	(2.00%)
Recoverable amount of asset or cash-generating unit	$ 235	$ 942
Cash-generating units | Minimum
Disclosure of reconciliation of changes in goodwill [line items]
Discount rate		8.00%
Perpetuity growth rate		(1.00%)
Cash-generating units | Maximum
Disclosure of reconciliation of changes in goodwill [line items]
Discount rate		9.50%
Perpetuity growth rate		0.00%
Indefinite-Lived Intangible Assets | BELL MEDIA
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets	150	$ 291
Property, plant and equipment | BELL MEDIA
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets	$ 13	15
Finite-Lived Intangible Assets | BELL MEDIA
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets		$ 146

Other income (expense) - Schedu

Other income (expense) - Schedule of Other Expense (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
Net mark-to-market gains (losses) on derivatives used to economically hedge equity settled share-based compensation plans	$ 278	$ (51)
Early debt redemption costs	(53)	(50)
Equity (losses) gains from investments in associates and joint ventures
(Loss) gain on investment	(49)	43
Operations	(46)	(38)
Losses on retirements and disposals of property, plant and equipment and intangible assets	(24)	(83)
(Losses) gains on investments	(6)	3
Other	60	(18)
Total other income (expense)	$ 160	$ (194)

Other income (expense) - Narrat

Other income (expense) - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Analysis of income and expense [abstract]
(Loss) gain on investment, equity loss of share obligation	$ 49	$ (43)
Losses on disposals of property, plant and equipment		$ 45

Income taxes - Significant Comp

Income taxes - Significant Components of Income Taxes Deducted from Net Earnings (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Current taxes
Current taxes	$ (872)	$ (776)
Uncertain tax positions	12	26
Change in estimate relating to prior periods	42	32
Previously unrecognized tax benefits	0	40
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences	(184)	(107)
Change in estimate relating to prior periods	(40)	(26)
Recognition and utilization of loss carryforwards	(21)	15
Previously unrecognized tax benefits	15	0
Effect of change in provincial corporate tax rate	0	9
Uncertain tax positions	4	(5)
Total income taxes from continuing operations	$ (1,044)	$ (792)

Income taxes - Narrative (Detai

Income taxes - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Abstract]
Applicable statutory tax rate	26.80%	26.90%
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred tax asset	$ (4,574)	$ (3,704)	$ (3,463)
Non-capital tax loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax loss carryforward	266	357
Deferred tax asset	63	69	$ 31
Unused tax losses for which no deferred tax asset recognised	17	94
Non-capital Loss Carryforwards With Deferred Tax Asset
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax loss carryforward	249	263
Capital loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax loss carryforward	$ 69	$ 64

Income taxes - Reconciliation o

Income taxes - Reconciliation of Reported Income Taxes in the Income Statement (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Abstract]
Net earnings (losses)	$ 2,892	$ 2,473
Add back income taxes	1,044	792
Earnings from continuing operations before income taxes	$ 3,936	$ 3,265
Applicable statutory tax rate	26.80%	26.90%
Income taxes computed at applicable statutory rates	$ (1,055)	$ (878)
Non-taxable portion of (losses) gains on investments	(1)	1
Uncertain tax positions	16	21
Effect of change in provincial corporate tax rate	0	9
Change in estimate relating to prior periods	2	6
Non-taxable portion of equity (losses) gains	(26)	2
Previously unrecognized tax benefits	15	47
Other	5	0
Total income taxes from continuing operations	$ (1,044)	$ (792)
Average effective tax rate	26.50%	24.30%

Income taxes - Disclosure of Cu

Income taxes - Disclosure of Current and Deferred Taxes (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
OTHER COMPREHENSIVE (INCOME) LOSS
Current taxes	$ 0	$ 0
Deferred taxes	(677)	(172)
Total income taxes (expense) recovery	(677)	(172)
DEFICIT
Current taxes	1	14
Deficit	30	(20)
Total income taxes (expense) recovery	$ 31	$ (6)

Income taxes - Deferred Taxes R

Income taxes - Deferred Taxes Resulting From Temporary Differences (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	$ (3,704)	$ (3,463)
Income statement	(226)	(114)
Business acquisitions	(4)	26
Other comprehensive income	(677)	(172)
Deficit	30	(20)
Discontinued operations		30
Reclassified to liabilities held for sale	5
Other	2	9
Deferred tax liability (asset)	(4,574)	(3,704)
NON- CAPITAL LOSS CARRY- FORWARDS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	69	31
Income statement	(10)	13
Business acquisitions	4	25
Other	0	0
Deferred tax liability (asset)	63	69
POST- EMPLOYMENT BENEFIT PLANS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	185	364
Income statement	2	5
Other comprehensive income	(653)	(184)
Deferred tax liability (asset)	(466)	185
INDEFINITE- LIFE INTANGIBLE ASSETS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(1,717)	(1,763)
Income statement	16	46
Deferred tax liability (asset)	(1,701)	(1,717)
PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(2,175)	(1,779)
Income statement	(253)	(426)
Business acquisitions	(9)	0
Deficit	16
Discontinued operations		30
Reclassified to liabilities held for sale	4
Other	0	0
Deferred tax liability (asset)	(2,417)	(2,175)
CRTC TANGIBLE BENEFITS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	0	7
Income statement	0	(7)
Business acquisitions		0
Deferred tax liability (asset)	0	0
OTHER
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred tax liability (asset)	(66)	(323)
Income statement	19	255
Business acquisitions	1	1
Other comprehensive income	(24)	12
Deficit	14	(20)
Reclassified to liabilities held for sale	1
Other	2	9
Deferred tax liability (asset)	$ (53)	$ (66)

Earnings per share (Details)

Earnings per share (Details) - CAD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Earnings per share [abstract]
Net earnings from continuing operations attributable to common shareholders - basic	$ 2,709	$ 2,272
Net earnings from discontinued operations attributable to common shareholders - basic	0	226
Net earnings attributable to common shareholders - basic	$ 2,709	$ 2,498
Dividends declared per common share (in dollars) (CAD Per Share)	$ 3.50	$ 3.33
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding - basic (millions) (in shares)	906,300,000	904,300,000
Assumed exercise of stock options (in shares)	400,000	100,000
Weighted average number of common shares outstanding - diluted (in millions) (in shares)	906,700,000	904,400,000
Shares excluded from calculation of earnings per share (in shares)	3,302,850	10,783,936

Trade and other receivables (De

Trade and other receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Trade And Other Receivables [Line Items]
Current receivables from taxes other than income tax	$ 121	$ 92
Other accounts receivable	188	234
Total trade and other receivables	3,949	3,528
Wireless Equipment Installment Plan
Disclosure Of Trade And Other Receivables [Line Items]
Current trade receivables	1,040	649
Non-current trade receivables	387	399
Total wireless equipment installment plan receivables	1,427	1,048
Current Assets | Wireless Equipment Installment Plan
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for doubtful accounts	44	28
Non-Current Assets | Wireless Equipment Installment Plan
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for doubtful accounts	15	17
Gross carrying amount
Disclosure Of Trade And Other Receivables [Line Items]
Current trade receivables	3,843	3,414
Allowance for revenue adjustments
Disclosure Of Trade And Other Receivables [Line Items]
Current trade receivables	(169)	(185)
Allowance for doubtful accounts
Disclosure Of Trade And Other Receivables [Line Items]
Current trade receivables	(136)	(149)
Commodity taxes receivable
Disclosure Of Trade And Other Receivables [Line Items]
Current trade receivables	$ 102	$ 122

Inventory (Details)

Inventory (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Inventories [Abstract]
Wireless devices and accessories	$ 189	$ 189
Merchandise and other	293	250
Total inventory	482	439
Inventory recognized in cost of revenues	$ 3,080	$ 2,927

Contracts assets and liabilit_3

Contracts assets and liabilities (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
CONTRACT ASSETS
Beginning balance	$ 943	$ 1,644
Revenue recognized from contract liabilities included in contract assets at the beginning of the year	141	188
Increase in contract liabilities included in contract assets during the year	(115)	(186)
Increase in contract assets from revenue recognized during the year	664	834
Contract assets transferred to trade receivables	(859)	(1,376)
Acquisitions	0	0
Contract terminations transferred to trade receivables	(89)	(145)
Discontinued operations	0	(1)
Other	(20)	(15)
Ending balance	665	943
CONTRACT LIABILITIES
Opening balance	959	890
Revenue recognized included in contract liabilities at the beginning of the year	(678)	(643)
Increase in contract liabilities during the year	752	688
Contract assets transferred to trade receivables	50	51
Acquisitions	13	0
Contract terminations transferred to trade receivables	4	19
Discontinued operations	0	0
Reclassified to liabilities held for sale	(7)	0
Other	(48)	(46)
Ending balance	1,045	959
Contract assets
CONTRACT LIABILITIES
Allowance for doubtful accounts	$ 20	$ 59	$ 68

Contract costs (Details)

Contract costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Revenue From Contract With Customer1 [Abstract]
Opening balance	$ 764	$ 783
Incremental costs of obtaining a contract and contract fulfillment costs	635	535
Amortization included in operating costs	(504)	(552)
Acquisitions	3	0
Reclassified to assets held for sale	(4)	0
Discontinued operations	0	(2)
Ending balance	$ 894	$ 764
Bottom of range
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract costs, amortization period	12 months
Top of range
Disclosure of disaggregation of revenue from contracts with customers [line items]
Contract costs, amortization period	84 months

Restricted cash (Details)

Restricted cash (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Mar. 31, 2021
Disclosure of restricted cash [line items]
Reduction of capital expenditures	$ 15
Government Of Québec
Disclosure of restricted cash [line items]
Subsidiary agreement		$ 107
Committed funding received	97
Current restricted cash	$ 82

Assets held for sale (Details)

Assets held for sale (Details) - CAD ($) $ in Millions	Mar. 01, 2022	Jan. 13, 2022	Jun. 01, 2020	Mar. 31, 2022	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Proceeds from sale			$ 1,040		$ 933
Net earnings						$ 2,892	$ 2,699
Other disposals of assets [member] | Forecast
Disclosure of financial assets [line items]
Proceeds from sale	$ 55	$ 55
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets classified as held for sale				$ 37
Gain (loss) recognised on measurement to fair value less costs to sell or on disposal of assets classified as held for sale, tax				$ 3
Assets and liabilities classified as held for sale [member]
Disclosure of financial assets [line items]
Revenue						64	61
Net earnings						$ 5	$ 2

Assets held for sale - Schedule

Assets held for sale - Schedule of Assets and Liabilities Held For Sale (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [line items]
Trade and other receivables	$ 3,949	$ 3,528
Contract costs	894	764	$ 783
Prepaid expenses	254	209
Property, plant and equipment	28,235	27,513	27,636
Intangible assets	15,570	13,102	$ 13,352
Other non-current assets	1,306	1,001
Goodwill	10,572	10,604
Total assets	66,764	60,665
Trade payables and other liabilities	4,455	3,935
Contract liabilities	799	717
Deferred tax liabilities	4,679	3,810
Other non-current liabilities	1,003	1,145
Total liabilities	43,823	$ 39,336
Assets and liabilities classified as held for sale [member]
Disclosure of financial assets [line items]
Trade and other receivables	29
Contract costs	4
Prepaid expenses	1
Property, plant and equipment	2
Intangible assets	1
Other non-current assets	7
Goodwill	6
Total assets	50
Trade payables and other liabilities	18
Contract liabilities	7
Deferred tax liabilities	5
Other non-current liabilities	5
Total liabilities	35
Total net assets	$ 15

Property, plant and equipment -

Property, plant and equipment - Schedule of Property, Plant and Equipment (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 27,513	$ 27,636
Ending balance	28,235	27,513
Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	484
Ending balance		484
COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	79,198	77,363
Additions	5,484	4,732
Acquired through business combinations	14	7
Transfers	(1,034)	(812)
Retirements and disposals	1,587	1,434
Impairment losses recognized in earnings	(19)	(27)
Reclassified to assets held for sale	3
Ending balance	82,053	79,198
COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(631)
ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(51,685)	(49,727)
Transfers	96
Retirements and disposals	(1,542)	(1,322)
Reclassified to assets held for sale	(1)
Depreciation	3,627	3,475
Other	(47)	(48)
Ending balance	(53,818)	(51,685)
ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(147)
NETWORK INFRASTRUCTURE AND EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	21,914	21,683
Ending balance	21,801	21,914
NETWORK INFRASTRUCTURE AND EQUIPMENT | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	69,477	67,597
Additions	2,643	2,414
Acquired through business combinations	2	2
Transfers	358	964
Retirements and disposals	1,550	1,348
Impairment losses recognized in earnings	(4)	(17)
Reclassified to assets held for sale	3
Ending balance	70,923	69,477
NETWORK INFRASTRUCTURE AND EQUIPMENT | COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(135)
NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(47,563)	(45,914)
Transfers	(95)
Retirements and disposals	(1,515)	(1,268)
Reclassified to assets held for sale	(1)
Depreciation	3,220	3,035
Other	(50)	(48)
Ending balance	(49,122)	(47,563)
NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(70)
LAND AND BUILDINGS
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	3,710	4,266
Ending balance	4,193	3,710
LAND AND BUILDINGS | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	7,832	8,079
Additions	326	247
Acquired through business combinations	12	5
Transfers	771	49
Retirements and disposals	37	54
Impairment losses recognized in earnings	(15)	(9)
Reclassified to assets held for sale	0
Ending balance	8,889	7,832
LAND AND BUILDINGS | COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(485)
LAND AND BUILDINGS | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(4,122)	(3,813)
Transfers	191
Retirements and disposals	(27)	(54)
Reclassified to assets held for sale	0
Depreciation	407	440
Other	3	0
Ending balance	(4,696)	(4,122)
LAND AND BUILDINGS | ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(77)
ASSETS UNDER CONSTRUCTION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,889	1,687
Ending balance	2,241	1,889
ASSETS UNDER CONSTRUCTION | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,889	1,687
Additions	2,515	2,071
Acquired through business combinations	0	0
Transfers	(2,163)	(1,825)
Retirements and disposals	0	32
Impairment losses recognized in earnings	0	(1)
Reclassified to assets held for sale	0
Ending balance	2,241	1,889
ASSETS UNDER CONSTRUCTION | COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(11)
ASSETS UNDER CONSTRUCTION | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Reclassified to assets held for sale	0
Depreciation	0	0
Other	0	0
Ending balance	$ 0	0
ASSETS UNDER CONSTRUCTION | ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		$ 0

Leases - Disclosure of Right-Of

Leases - Disclosure of Right-Of-Use Assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 27,513	$ 27,636
Ending balance	28,235	27,513
Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	484
Ending balance		484
COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	79,198	77,363
Additions	5,484	4,732
Acquired through business combinations	14	7
Ending balance	82,053	79,198
COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(631)
ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(51,685)	(49,727)
Ending balance	(53,818)	(51,685)
ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(147)
Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,126	4,424
Ending balance	4,079	4,126
Right-of-use assets | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	6,685	6,542
Additions	788	670
Transfers	(255)	(362)
Acquired through business combinations	12	4
Lease terminations	(53)	(30)
Impairment losses recognized in earnings	(6)	(10)
Ending balance	7,171	6,685
Right-of-use assets | COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(129)
Right-of-use assets | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(2,559)	(2,118)
Transfers	(133)	(199)
Lease terminations	(28)	(8)
Depreciation	694	671
Ending balance	(3,092)	(2,559)
Right-of-use assets | ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(23)
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,217	2,308
Ending balance	1,686	2,217
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	3,690	3,609
Additions	574	470
Transfers	(977)	(360)
Acquired through business combinations	0	0
Lease terminations	(47)	(20)
Impairment losses recognized in earnings	0	(1)
Ending balance	3,240	3,690
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT | COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(8)
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(1,473)	(1,301)
Transfers	(310)	(199)
Lease terminations	(28)	(2)
Depreciation	419	377
Ending balance	(1,554)	(1,473)
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(4)
Right-of-use assets | LAND AND BUILDINGS
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,909	2,116
Ending balance	2,393	1,909
Right-of-use assets | LAND AND BUILDINGS | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,995	2,933
Additions	214	200
Transfers	722	(2)
Acquired through business combinations	12	4
Lease terminations	(6)	(10)
Impairment losses recognized in earnings	(6)	(9)
Ending balance	3,931	2,995
Right-of-use assets | LAND AND BUILDINGS | COST | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		(121)
Right-of-use assets | LAND AND BUILDINGS | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(1,086)	(817)
Transfers	177	0
Lease terminations	0	(6)
Depreciation	275	294
Ending balance	$ (1,538)	(1,086)
Right-of-use assets | LAND AND BUILDINGS | ACCUMULATED DEPRECIATION | Discontinued operations
Reconciliation of changes in property, plant and equipment [abstract]
Discontinued operations		$ (19)

Leases - Leases Income Statemen

Leases - Leases Income Statement (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Interest expense on lease liabilities	$ 177	$ 199
Variable lease payment expenses not included in the measurement of lease liabilities	122	150
Expenses for leases of low value assets	60	60
Expenses for short-term leases	$ 31	$ 31

Leases - Narrative (Details)

Leases - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Cash outflow for leases	$ 1,202	$ 1,219

Intangible assets (Details)

Intangible assets (Details) megahertz_per_population in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)	Dec. 17, 2021CAD ($)licensemegahertz_per_population
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ 13,102	$ 13,352
Ending balance	15,570	13,102
Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	227
Ending balance		227
COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	19,859	21,765
Additions	3,499	1,375
Acquired through business combinations	52	11
Transfers	1,029	810
Retirements and disposals	1,100	2,515
Impairment losses recognized in earnings	(178)	(445)
Amortization	(1,048)	(845)
Reclassified to assets held for sale	2
Ending balance	22,111	19,859
COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(297)
ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(6,757)	(8,413)
Transfers	(99)
Retirements and disposals	(1,098)	(2,517)
Amortization	982	929
Reclassified to assets held for sale	(1)
Ending balance	(6,541)	(6,757)
ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(68)
TOTAL
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	7,840	8,021
Ending balance	9,775	7,840
TOTAL | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	7,840	8,021
Additions	2,085	116
Acquired through business combinations	0	0
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	(150)	(297)
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	9,775	7,840
TOTAL | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
TOTAL | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	0	0
TOTAL | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
BRANDS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	2,409	2,409
Ending balance	2,409	2,409
BRANDS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	2,409	2,409
Additions	0	0
Acquired through business combinations	0	0
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	2,409	2,409
BRANDS | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
BRANDS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	0	0
BRANDS | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
SPECTRUM AND OTHER LICENCES (1)
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	3,701	3,586
Ending balance	5,786	3,701
SPECTRUM AND OTHER LICENCES (1) | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	3,701	3,586
Additions	2,085	116
Acquired through business combinations	0	0
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	0	(1)
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	5,786	3,701
SPECTRUM AND OTHER LICENCES (1) | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
SPECTRUM AND OTHER LICENCES (1) | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	0	0
SPECTRUM AND OTHER LICENCES (1) | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
BROADCAST LICENCES
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	1,730	2,026
Ending balance	1,580	1,730
BROADCAST LICENCES | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	1,730	2,026
Additions	0	0
Acquired through business combinations	0	0
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	(150)	(296)
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	1,580	1,730
BROADCAST LICENCES | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
BROADCAST LICENCES | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	0	0
BROADCAST LICENCES | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
TOTAL
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	5,262	5,331
Ending balance	5,795	5,262
TOTAL | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	12,019	13,744
Additions	1,414	1,259
Acquired through business combinations	52	11
Transfers	1,029	810
Retirements and disposals	1,100	2,515
Impairment losses recognized in earnings	(28)	(148)
Amortization	(1,048)	(845)
Reclassified to assets held for sale	2
Ending balance	12,336	12,019
TOTAL | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(297)
TOTAL | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(6,757)	(8,413)
Transfers	(99)
Retirements and disposals	(1,098)	(2,517)
Amortization	982	929
Reclassified to assets held for sale	(1)
Ending balance	(6,541)	(6,757)
TOTAL | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(68)
SOFTWARE
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	3,525	3,177
Ending balance	4,158	3,525
SOFTWARE | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	9,169	10,522
Additions	361	344
Acquired through business combinations	0	1
Transfers	1,154	810
Retirements and disposals	1,089	2,479
Impairment losses recognized in earnings	(28)	(13)
Amortization	0	0
Reclassified to assets held for sale	2
Ending balance	9,565	9,169
SOFTWARE | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(16)
SOFTWARE | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(5,644)	(7,345)
Transfers	0
Retirements and disposals	(1,087)	(2,480)
Amortization	851	787
Reclassified to assets held for sale	(1)
Ending balance	(5,407)	(5,644)
SOFTWARE | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(8)
CUSTOMER RELATION- SHIPS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	858	1,178
Ending balance	767	858
CUSTOMER RELATION- SHIPS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	1,736	2,017
Additions	0	0
Acquired through business combinations	0	0
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	1,736	1,736
CUSTOMER RELATION- SHIPS | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(281)
CUSTOMER RELATION- SHIPS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(878)	(839)
Transfers	0
Retirements and disposals	0	0
Amortization	91	99
Reclassified to assets held for sale	0
Ending balance	(969)	(878)
CUSTOMER RELATION- SHIPS | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(60)
PROGRAM AND FEATURE FILM RIGHTS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	645	716
Ending balance	631	645
PROGRAM AND FEATURE FILM RIGHTS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	645	716
Additions	1,034	874
Acquired through business combinations	0	10
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	0	(110)
Amortization	(1,048)	(845)
Reclassified to assets held for sale	0
Ending balance	631	645
PROGRAM AND FEATURE FILM RIGHTS | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
PROGRAM AND FEATURE FILM RIGHTS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	0	0
PROGRAM AND FEATURE FILM RIGHTS | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
OTHER
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	234	260
Ending balance	239	234
OTHER | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	469	489
Additions	19	41
Acquired through business combinations	52	0
Transfers	(125)	0
Retirements and disposals	11	36
Impairment losses recognized in earnings	0	(25)
Amortization	0	0
Reclassified to assets held for sale	0
Ending balance	404	469
OTHER | COST | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
OTHER | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(235)	(229)
Transfers	(99)
Retirements and disposals	(11)	(37)
Amortization	40	43
Reclassified to assets held for sale	0
Ending balance	$ (165)	(235)
OTHER | ACCUMULATED AMORTIZATION | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		$ 0
Licences
Reconciliation of changes in intangible assets and goodwill [abstract]
Number of licenses | license			271
Megahertz per population | megahertz_per_population			678
Acquisition of intangible assets			$ 2,070

Investments in associates and_3

Investments in associates and joint ventures (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of associates [line items]
Assets	$ 66,764	$ 60,665
Liabilities	(43,823)	(39,336)
BCE’s share of net assets	668	756
Revenues	23,449	22,883
Total net (losses) income	2,892	2,699
Joint ventures | Associates
Disclosure of associates [line items]
Assets	3,852	3,953
Liabilities	(2,523)	(2,448)
Total net assets	1,329	1,505
Revenues	1,855	1,359
Expenses	(2,047)	(1,351)
Total net (losses) income	(192)	8
BCE’s share of net (losses) income	$ (95)	$ 5

Other non-current assets (Detai

Other non-current assets (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Long-term wireless device financing plan receivables	$ 387	$ 399
Derivative assets	274	92
Long-term receivables	221	128
Investments	185	167
Publicly-traded and privately-held investments	183	126
Other	56	89
Total other non-current assets	$ 1,306	$ 1,001

Goodwill - Changes in carrying

Goodwill - Changes in carrying amounts of goodwill (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	$ 10,604
Goodwill, end of period	10,572	$ 10,604
Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	115
Goodwill, end of period		115
BELL WIRELESS
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	3,046
Goodwill, end of period	3,046	3,046
BELL WIRELINE
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	4,612
Goodwill, end of period	4,580	4,612
BELL MEDIA
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	2,946
Goodwill, end of period	2,946	2,946
Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period		10,667
Acquisitions and other	(26)	52
Reclassified to assets held for sale	(6)
Goodwill, end of period	10,572
Goodwill | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(115)
Goodwill | BELL WIRELESS
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	3,046	3,046
Acquisitions and other	0	0
Reclassified to assets held for sale	0
Goodwill, end of period		3,046
Goodwill | BELL WIRELESS | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		0
Goodwill | BELL WIRELINE
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	4,612	4,675
Acquisitions and other	(26)	52
Reclassified to assets held for sale	(6)
Goodwill, end of period		4,612
Goodwill | BELL WIRELINE | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		(115)
Goodwill | BELL MEDIA
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	2,946	2,946
Acquisitions and other	0	0
Reclassified to assets held for sale	$ 0
Goodwill, end of period		2,946
Goodwill | BELL MEDIA | Discontinued operations
Reconciliation of changes in intangible assets and goodwill [abstract]
Discontinued operations		$ 0

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 31, 2021
Intangible Assets [Abstract]
Explanation of period over which management has projected cash flows, period	5 years

Goodwill - Key assumptions used

Goodwill - Key assumptions used to estimate the recoverable amounts (Details)	Dec. 31, 2021
Bell Wireless
Disclosure of information for cash-generating units [line items]
Perpetuity Growth Rate	0.80%
Discount Rate	9.10%
Bell Wireline
Disclosure of information for cash-generating units [line items]
Perpetuity Growth Rate	1.00%
Discount Rate	6.00%
Bell Media Inc.
Disclosure of information for cash-generating units [line items]
Perpetuity Growth Rate	1.00%
Discount Rate	8.70%

Trade payables and other liab_3

Trade payables and other liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial liabilities [line items]
Trade payables and accruals	$ 2,931	$ 2,595
Compensation payable	622	592
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability	149	149
Provisions	81	53
Derivative liabilities	40	69
Severance and other costs payable	32	23
Commodity taxes payable	31	33
CRTC deferral account obligation	23	13
Other current liabilities	546	408
Total trade payables and other liabilities	$ 4,455	3,935
Repurchase obligation of trust ownership percentage	9.00%
Trade payables and other liabilities	$ 4,455	$ 3,935
Government Of Québec
Disclosure of financial liabilities [line items]
Total trade payables and other liabilities	82
Trade payables and other liabilities	$ 82

Debt due within one year - Sche

Debt due within one year - Schedule of Debt Due Within One Year (Details) $ in Millions, $ in Millions	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2020USD ($)
Disclosure of detailed information about borrowings [line items]
Current portion of non-current borrowings	$ 990		$ 975
Total debt due within one year	$ 2,625		2,417
Notes payable | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	0.07%	0.07%
Loans secured by trade receivables | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	1.10%	1.10%
Long-term debt due within one year | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	4.01%	4.01%
Gross carrying amount | Notes payable
Disclosure of detailed information about borrowings [line items]
Current borrowings	$ 735		392
Gross carrying amount | Loans secured by trade receivables
Disclosure of detailed information about borrowings [line items]
Current borrowings	900		1,050
Gross carrying amount | Long-term debt due within one year
Disclosure of detailed information about borrowings [line items]
Current portion of non-current borrowings	990		975
Gross carrying amount | Commercial paper
Disclosure of detailed information about borrowings [line items]
Current borrowings	711	$ 561	349	$ 274
Gross carrying amount | Finance leases
Disclosure of detailed information about borrowings [line items]
Current portion of non-current borrowings	$ 864		$ 754

Debt due within one year - Deta

Debt due within one year - Details of Securitized Trade Receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Financial Instruments [Abstract]
Average interest rate throughout the year	1.07%	1.58%
Securitized trade receivables	$ 1,701	$ 2,007

Debt due within one year - Narr

Debt due within one year - Narrative (Details) - 12 months ended Dec. 31, 2021	CAD ($)	USD ($)	CAD ($)
Disclosure of detailed information about borrowings [line items]
Repayments of securitized trade receivables	$ 150,000,000
Commercial paper
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity		$ 3,000,000,000	$ 3,000,000,000
Unsecured revolving credit facility and expansion facility
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity			$ 3,500,000,000

Debt due within one year - Summ

Debt due within one year - Summary of Total Bank Credit Facilities (Details) $ in Millions	Dec. 31, 2021USD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)
Disclosure of detailed information about borrowings [line items]
DRAWN		$ 990,000,000	$ 975,000,000
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	$ 561	711,000,000
NET AVAILABLE		2,789,000,000
Other
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE		106,000,000
DRAWN		0
LETTERS OF CREDIT		106,000,000
COMMERCIAL PAPER OUTSTANDING		0
NET AVAILABLE		0
Total committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE		3,606,000,000
DRAWN		0
LETTERS OF CREDIT		106,000,000
COMMERCIAL PAPER OUTSTANDING		711,000,000
NET AVAILABLE		2,789,000,000
Total non-committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE		1,939,000,000
DRAWN		0
LETTERS OF CREDIT		1,060,000,000
COMMERCIAL PAPER OUTSTANDING		0
NET AVAILABLE		879,000,000
Total committed and non-committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE		5,545,000,000
DRAWN		0
LETTERS OF CREDIT		1,166,000,000
COMMERCIAL PAPER OUTSTANDING		711,000,000
NET AVAILABLE		3,668,000,000
Unsecured revolving credit facility
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE		2,500,000,000
Unsecured expansion facility
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE		$ 1,000,000,000

Long-term debt - Summary of Lon

Long-term debt - Summary of Long-Term Debt (Details) $ in Millions, $ in Millions	Dec. 31, 2021CAD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2020USD ($)
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	$ (990)		$ (975)
Total long-term debt	$ 27,048		23,906
1997 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	3.67%	3.67%
1976 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	9.38%	9.38%
2011 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	4.00%	4.00%
2016 U.S. trust indenture
Disclosure of detailed information about borrowings [line items]
Notional amount		$ 4,100		$ 1,750
2016 U.S. trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	3.26%	3.26%
1996 trust indenture (subordinated) | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	8.21%	8.21%
Lease liabilities | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2021	4.13%	4.13%
Gross carrying amount
Disclosure of detailed information about borrowings [line items]
Total debt	$ 28,160		24,970
Gross carrying amount | 1997 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	16,750		16,400
Gross carrying amount | 1976 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	975		1,100
Gross carrying amount | 2011 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	225		225
Gross carrying amount | 2016 U.S. trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	5,188		2,228
Gross carrying amount | 1996 trust indenture (subordinated)
Disclosure of detailed information about borrowings [line items]
Total debt	275		275
Gross carrying amount | Lease liabilities
Disclosure of detailed information about borrowings [line items]
Total debt	4,309		4,356
Gross carrying amount | Other
Disclosure of detailed information about borrowings [line items]
Total debt	438		386
Net unamortized discount
Disclosure of detailed information about borrowings [line items]
Total debt	26		19
Unamortized debt issuance costs
Disclosure of detailed information about borrowings [line items]
Total debt	$ 96		$ 70

Long-term debt - Narrative (Det

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

Mar. 16, 2022CAD ($)

Apr. 19, 2021CAD ($)

Nov. 06, 2020CAD ($)

Sep. 14, 2020CAD ($)

Mar. 16, 2020CAD ($)

Dec. 31, 2021CAD ($)

Dec. 31, 2020CAD ($)

Feb. 11, 2022CAD ($)

Feb. 11, 2022USD ($)

Aug. 12, 2021CAD ($)

Aug. 12, 2021USD ($)

May 28, 2021CAD ($)

Mar. 17, 2021CAD ($)

Mar. 17, 2021USD ($)

Aug. 14, 2020CAD ($)

Jun. 30, 2020CAD ($)

Jun. 30, 2020USD ($)

May 14, 2020CAD ($)

Mar. 25, 2020CAD ($)

Feb. 13, 2020CAD ($)

Disclosure of detailed information about borrowings [line items]

Early debt redemption costs

$ 53

$ 50

Series US-5 Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 755

$ 600

Series US-5 Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.15%

2.15%

Series US-6 Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 818

$ 650

Series US-6 Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.20%

3.20%

Series M-56 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 500

Series M-56 Medium Term Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.20%

Series M-40 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 1,700

Series M-40 Medium Term Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.00%

Series M-54 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,000

Series M-54 Medium Term Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.00%

3.00%

Series M-55 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 550

Series M-55 Medium Term Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.05%

4.05%

Series US-3 Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 747

$ 600

Series US-3 Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

0.75%

0.75%

Series US-4 Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 623

$ 500

Series US-4 Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.65%

3.65%

Series US-7 Notes | Debt issued

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 954

$ 750

Series US-7 Notes | Fixed interest rate | Debt issued

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.65%

3.65%

Series M-26 MTN debentures | Forecast

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 1,000

Early debt redemption costs

$ 18

Series M-26 MTN debentures | Fixed interest rate | Forecast

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.35%

Series M-42 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 850

Series M-42 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.00%

Series M-30 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 750

Series M-30 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.15%

Series M-53 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 750

Series M-53 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

1.65%

Series M-52 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,000

Series M-52 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

2.50%

Series M-51 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 500

$ 750

Series M-51 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.50%

3.50%

Series M-47 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,000

Series M-47 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.35%

Series M-24 MTN debentures

Disclosure of detailed information about borrowings [line items]

Principal amount redeemed

$ 500

Series M-24 MTN debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.95%

Credit Facility

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 2,035

$ 1,450

Provisions (Details)

Provisions (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of changes in other provisions [abstract]
Beginning balance	$ 408
Additions	61
Usage	(35)
Reversals	(26)
Ending balance	408
Current	81	$ 53
Non-current	327	355
Total other provisions	408	408
AROs
Reconciliation of changes in other provisions [abstract]
Beginning balance	202
Additions	7
Usage	(7)
Reversals	(20)
Ending balance	182
Current	22
Non-current	160
Total other provisions	182	202
Other
Reconciliation of changes in other provisions [abstract]
Beginning balance	206
Additions	54
Usage	(28)
Reversals	(6)
Ending balance	226
Current	59
Non-current	167
Total other provisions	$ 226	$ 206

Post-employment benefit plans -

Post-employment benefit plans - Components of Post-Employment Benefit Plans Service Cost (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
DC pension	$ (113)	$ (113)
Capitalized benefit plans cost	72	65
Total post-employment benefit plans service cost	(266)	(269)
DB pension
Disclosure of defined benefit plans [line items]
Current service cost	(223)	(219)
OPEBs
Disclosure of defined benefit plans [line items]
Current service cost	$ (2)	$ (2)

Post-employment benefit plans_2

Post-employment benefit plans - Components of Post-Employment Benefit Plans Financing Cost (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [line items]
Total interest on post-employment benefit obligations	$ (20)	$ (46)
DB pension
Disclosure of net defined benefit liability (asset) [line items]
Total interest on post-employment benefit obligations	11	(10)
OPEBs
Disclosure of net defined benefit liability (asset) [line items]
Total interest on post-employment benefit obligations	$ (31)	$ (36)

Post-employment benefit plans_3

Post-employment benefit plans - Defined Benefit Plans Recognized in Comprehensive Income (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Employee Benefits [Abstract]
Cumulative losses recognized directly in equity, January 1	$ (2,014)	$ (2,701)
Actuarial gains in other comprehensive income from continuing operations	3,020	732
Increase in the effect of the asset limit in other comprehensive income from continuing operations	(587)	(45)
Cumulative gains (losses) recognized directly in equity, December 31	419	$ (2,014)
Cumulative actuarial losses	805
Cumulative decrease in the effect of the asset limit	$ 386

Post-employment benefit plans_4

Post-employment benefit plans - Components of Post-Employment Benefit (Obligations) Assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	$ (685)
Interest on obligations	(20)	$ (46)
Actuarial gains (losses)	3,020	732
Post-employment benefit obligations, December 31	1,738	(685)
Post-employment benefit assets	3,472	1,277
Post-employment benefit obligations	(1,734)	(1,962)
Experience gains (losses) included in actuarial gains	907	2,613
Actual return on plan assets	$ 1,486	$ 3,434
Actual return on plan assets, percent	5.70%	13.70%
Benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	$ (28,749)	$ (27,179)
Current service cost	(225)	(221)
Interest on obligations	(736)	(828)
Actuarial gains (losses)	2,250	(1,920)
Benefit payments	1,467	1,409
Employee contributions	(9)	(10)
Other	1	0
Post-employment benefit obligations, December 31	(26,001)	(28,749)
Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	28,129	25,850
Interest on obligations	716	782
Actuarial gains (losses)	770	2,652
Benefit payments	(1,467)	(1,409)
Employer contributions	233	244
Employee contributions	9	10
Other	1	0
Post-employment benefit obligations, December 31	28,391	28,129
Plan asset (deficit)
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(620)
Post-employment benefit obligations, December 31	2,390	(620)
Effect of asset limit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(65)
Post-employment benefit obligations, December 31	(652)	(65)
DB PENSION PLANS
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	571
Current service cost	(223)	(219)
Interest on obligations	11	(10)
Post-employment benefit obligations, December 31	2,844	571
Post-employment benefit assets	3,472	1,277
Post-employment benefit obligations	(628)	(706)
DB PENSION PLANS | Benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(27,149)	(25,650)
Current service cost	(223)	(219)
Interest on obligations	(697)	(782)
Actuarial gains (losses)	2,137	(1,830)
Benefit payments	1,396	1,342
Employee contributions	(9)	(10)
Other	1	0
Post-employment benefit obligations, December 31	(24,544)	(27,149)
DB PENSION PLANS | Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	27,785	25,530
Interest on obligations	708	772
Actuarial gains (losses)	766	2,632
Benefit payments	(1,396)	(1,342)
Employer contributions	168	183
Employee contributions	9	10
Other	0	0
Post-employment benefit obligations, December 31	28,040	27,785
DB PENSION PLANS | Plan asset (deficit)
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	636
Post-employment benefit obligations, December 31	3,496	636
DB PENSION PLANS | Effect of asset limit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(65)
Post-employment benefit obligations, December 31	(652)	(65)
OPEB PLANS
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(1,256)
Current service cost	(2)	(2)
Interest on obligations	(31)	(36)
Post-employment benefit obligations, December 31	(1,106)	(1,256)
Post-employment benefit assets	0	0
Post-employment benefit obligations	(1,106)	(1,256)
OPEB PLANS | Benefit obligations
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(1,600)	(1,529)
Current service cost	(2)	(2)
Interest on obligations	(39)	(46)
Actuarial gains (losses)	113	(90)
Benefit payments	71	67
Employee contributions	0	0
Other	0	0
Post-employment benefit obligations, December 31	(1,457)	(1,600)
OPEB PLANS | Plan assets
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	344	320
Interest on obligations	8	10
Actuarial gains (losses)	4	20
Benefit payments	(71)	(67)
Employer contributions	65	61
Employee contributions	0	0
Other	1	0
Post-employment benefit obligations, December 31	351	344
OPEB PLANS | Plan asset (deficit)
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	(1,256)
Post-employment benefit obligations, December 31	(1,106)	(1,256)
OPEB PLANS | Effect of asset limit
Disclosure of net defined benefit liability (asset) [line items]
Post-employment benefit obligations, January 1	0
Post-employment benefit obligations, December 31	$ 0	$ 0

Post-employment benefit plans_5

Post-employment benefit plans - Funded Status of Post-Employment Benefit Plans Cost (Details) - Plan asset (deficit) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	$ (26,001)	$ (28,749)
Fair value of plan assets	28,391	28,129
Plan surplus (deficit)	2,390	(620)
FUNDED
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(23,872)	(26,421)
Fair value of plan assets	27,979	27,727
Plan surplus (deficit)	4,107	1,306
PARTIALLY FUNDED
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(1,840)	(2,011)
Fair value of plan assets	412	402
Plan surplus (deficit)	(1,428)	(1,609)
UNFUNDED
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(289)	(317)
Fair value of plan assets	0	0
Plan surplus (deficit)	$ (289)	$ (317)

Post-employment benefit plans_6

Post-employment benefit plans - Significant Assumptions (Details) - year	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Post-employment benefit obligations
Discount rate	3.20%	2.60%
Rate of compensation increase	2.25%	2.25%
Cost of living indexation rate	1.60%	1.60%
Life expectancy at age 65 (years)	23.3	23.2
Net post-employment benefit plans cost
Discount rate	2.90%	3.20%
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	23.2
Weighted average duration of defined benefit obligation	14 years
Cost of medication
Net post-employment benefit plans cost
Actuarial assumption of medical cost trend rates	6.50%
Ultimate actuarial assumption of medical cost trend rates	4.00%
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	3.70%
Cost of other covered healthcare benefits
Net post-employment benefit plans cost
Actuarial assumption of medical cost trend rates	4.00%

Post-employment benefit plans_7

Post-employment benefit plans - Healthcare Cost Trend Rates and Sensitivity Analysis (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)
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	$ 3
Impact on net post-employment benefit plans cost, decrease in assumption	(2)
Impact on post-employment benefit obligation, increase in assumption	101
Impact on post-employment benefit obligation, decrease in assumption	$ (86)
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	$ (68)
Impact on net post-employment benefit plans cost, decrease in assumption	57
Impact on post-employment benefit obligation, increase in assumption	(1,612)
Impact on post-employment benefit obligation, decrease in assumption	1,794
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	32
Impact on net post-employment benefit plans cost, decrease in assumption	(32)
Impact on post-employment benefit obligation, increase in assumption	936
Impact on post-employment benefit obligation, decrease in assumption	$ (962)
Duration of reasonably possible decrease in actuarial assumptions	1 year
Duration of reasonably possible increase in actuarial assumption	1 year

Post-employment benefit plans_8

Post-employment benefit plans - Post-Employment Benefit Plan Assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fair value of plan assets [line items]
Equity securities, total plan assets fair value percent	16.00%	23.00%
Debt securities, total plan assets fair value percent	64.00%	60.00%
Alternative investments, total plan asset fair value percent	20.00%	17.00%
Total plan assets fair value percent	100.00%	100.00%
Defined benefit obligation hedged	$ 4,000
DB pension
Disclosure of fair value of plan assets [line items]
Plan assets, at fair value	28,040	$ 27,785
Equity securities included in total plan assets	$ 3	$ 3
Equity securities percent included in total plan assets	0.01%	0.01%
Debt securities included in total plan assets	$ 85	$ 141
Debt securities percent included in total plan assets	0.30%	0.51%
Alternative investments included in total plan assets	$ 149	$ 149
Alternative investments percent included in total plan assets	0.53%	0.54%
DB pension | Money market
Disclosure of fair value of plan assets [line items]
Debt securities	$ 1,466	$ 369
DB pension | Private equities
Disclosure of fair value of plan assets [line items]
Alternative investments	3,123	2,564
DB pension | Hedge funds
Disclosure of fair value of plan assets [line items]
Alternative investments	1,208	1,200
DB pension | Real estate
Disclosure of fair value of plan assets [line items]
Alternative investments	1,429	1,033
DB pension | Other
Disclosure of fair value of plan assets [line items]
Alternative investments	55	76
DB pension | Canadian
Disclosure of fair value of plan assets [line items]
Equity securities	952	1,027
DB pension | Canadian | Debt securities, excluding money market
Disclosure of fair value of plan assets [line items]
Debt securities	13,643	13,361
DB pension | Foreign
Disclosure of fair value of plan assets [line items]
Equity securities	3,436	5,242
DB pension | Foreign | Debt securities, excluding money market
Disclosure of fair value of plan assets [line items]
Debt securities	$ 2,728	$ 2,913
Bottom of range
Disclosure of fair value of plan assets [line items]
Equity securities, weighted average target allocation	0.00%
Debt securities, weighted average target allocation	60.00%
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	40.00%
Debt securities, weighted average target allocation	100.00%
Alternative investments, weighted average target allocation	50.00%

Post-employment benefit plans_9

Post-employment benefit plans - Disclosure of Contributions to Post-Employment Benefit Plans (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of defined benefit plans [line items]
Contributions, defined contribution plan	$ (114)	$ (114)
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	90
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	75
Plan assets
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	(233)	(244)
Plan assets | DB pension
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	(168)	(183)
Plan assets | OPEBs
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	$ (65)	$ (61)

Other non-current liabilities_2

Other non-current liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]
Long-term disability benefits obligation	$ 327	$ 361
Provisions	327	355
Derivative liabilities	43	98
CRTC deferral account obligation	43	69
Other	263	262
Total other non-current liabilities	$ 1,003	$ 1,145

Financial and capital managem_3

Financial and capital management - Fair Value Details of Financial Instruments Measured at Amortized Cost (Details) - Financial liabilities at amortised cost, category - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
CRTC deferral account obligation
Disclosure of financial liabilities [line items]
CARRYING VALUE	$ 66	$ 82
FAIR VALUE	67	86
Debt securities and other debt
Disclosure of financial liabilities [line items]
CARRYING VALUE	23,729	20,525
FAIR VALUE	$ 26,354	$ 24,366

Financial and capital managem_4

Financial and capital management - Financial Instruments Measured at Fair Value (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Assets	$ 66,764	$ 60,665
Liabilities	$ (43,823)	(39,336)
Repurchase obligation of trust ownership percentage	9.00%
MLSE financial liability
Disclosure of financial assets [line items]
Liabilities	$ (149)	(149)
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	(149)	(149)
Publicly-traded and privately-held investments
Disclosure of financial assets [line items]
Assets	183	126
Publicly-traded and privately-held investments | QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
Disclosure of financial assets [line items]
Assets	24	3
Publicly-traded and privately-held investments | OBSERVABLE MARKET DATA (LEVEL 2)
Disclosure of financial assets [line items]
Assets	0	0
Publicly-traded and privately-held investments | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Assets	159	123
Derivative financial instruments | Derivative financial instruments
Disclosure of financial assets [line items]
Assets (liabilities)	279	(51)
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)	279	(51)
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)	122	109
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)	185	167
Other | Other | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Assets (liabilities)	$ (63)	$ (58)

Financial and capital managem_5

Financial and capital management - Change in Allowance for Doubtful Accounts (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Trade receivables
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	$ (149)	$ (62)
Additions	(83)	(134)
Usage and reversals	96	47
Balance, December 31	(136)	(149)
Contract assets
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	(59)	(68)
Additions	(9)	(31)
Usage and reversals	48	40
Balance, December 31	(20)	(59)
Current contract assets
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	(29)
Balance, December 31	(6)	(29)
Noncurrent contract assets
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	(30)
Balance, December 31	$ (14)	$ (30)

Financial and capital managem_6

Financial and capital management - Details on Trade Receivables Not Impaired (Details) - Loan secured by trade receivables - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Disclosure of internal credit grades [line items]
Financial assets	$ 3,707	$ 3,265
Trade receivables not past due
Disclosure of internal credit grades [line items]
Financial assets	2,958	2,574
Trade receivables past due | Under 60 days
Disclosure of internal credit grades [line items]
Financial assets	420	432
Trade receivables past due | 60 to 120 days
Disclosure of internal credit grades [line items]
Financial assets	284	214
Trade receivables past due | Over 120 days
Disclosure of internal credit grades [line items]
Financial assets	$ 45	$ 45

Financial and capital managem_7

Financial and capital management - Maturity Analysis for Recognized Financial Liabilities (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Duration of maturity of financial liabilities	5 years
Gross carrying amount
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	$ 28,160	$ 24,970
Gross carrying amount | Notes payable
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	735	392
Gross carrying amount | Lease liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	4,309	4,356
Gross carrying amount | Loans secured by trade receivables
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	900	$ 1,050
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	13,189
Net payments (receipts) on cross currency interest rate swaps	359
MLSE financial liability	149
Total	44,333
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	918
Net payments (receipts) on cross currency interest rate swaps	11
MLSE financial liability	149
Total	3,878
Liquidity risk | 2023
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	890
Net payments (receipts) on cross currency interest rate swaps	12
MLSE financial liability	0
Total	3,367
Liquidity risk | 2024
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	825
Net payments (receipts) on cross currency interest rate swaps	(2)
MLSE financial liability	0
Total	3,424
Liquidity risk | 2025
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	770
Net payments (receipts) on cross currency interest rate swaps	12
MLSE financial liability	0
Total	3,374
Liquidity risk | 2026
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	718
Net payments (receipts) on cross currency interest rate swaps	12
MLSE financial liability	0
Total	2,697
Liquidity risk | THERE- AFTER
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	9,068
Net payments (receipts) on cross currency interest rate swaps	314
MLSE financial liability	0
Total	27,593
Liquidity risk | Gross carrying amount | Long-term debt
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	23,851
Liquidity risk | Gross carrying amount | Long-term debt | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	156
Liquidity risk | Gross carrying amount | Long-term debt | 2023
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	1,632
Liquidity risk | Gross carrying amount | Long-term debt | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	2,060
Liquidity risk | Gross carrying amount | Long-term debt | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	2,153
Liquidity risk | Gross carrying amount | Long-term debt | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	1,561
Liquidity risk | Gross carrying amount | Long-term debt | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Long-term debt	16,289
Liquidity risk | Gross carrying amount | Notes payable
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	735
Liquidity risk | Gross carrying amount | Notes payable | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	735
Liquidity risk | Gross carrying amount | Notes payable | 2023
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Notes payable | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Lease liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	5,150
Interest expense on debt instruments issued	841
Liquidity risk | Gross carrying amount | Lease liabilities | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,009
Liquidity risk | Gross carrying amount | Lease liabilities | 2023
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	833
Liquidity risk | Gross carrying amount | Lease liabilities | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	541
Liquidity risk | Gross carrying amount | Lease liabilities | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	439
Liquidity risk | Gross carrying amount | Lease liabilities | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	406
Liquidity risk | Gross carrying amount | Lease liabilities | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,922
Liquidity risk | Gross carrying amount | Loans secured by trade receivables
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	900
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	900
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2023
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Gross carrying amount | Loans secured by trade receivables | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	$ 0

Financial and capital managem_8

Financial and capital management - Details on Outstanding Foreign Currency Forward Contracts and Cross Currency Basis Swaps (Details) ₱ in Millions, $ in Millions, $ in Millions	6 Months Ended	12 Months Ended
	Jun. 30, 2021CAD ($)	Dec. 31, 2021CAD ($)	Dec. 31, 2020CAD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2021PHP (₱)	Jun. 30, 2021USD ($)
Disclosure of detailed information about hedged items [line items]
Net gains (losses) on change in fair value of derivatives		$ 278	$ (51)
Preferred shares
Disclosure of detailed information about hedged items [line items]
Value of shares		$ 4,003	4,003
Currency risk
Disclosure of detailed information about hedged items [line items]
Percentage of possible change in risk variable		10.00%		10.00%	10.00%
Reasonably possible change in 10% depreciation (appreciation) of the CAD dollar impact on other comprehensive income		$ 4
Currency risk | Maturing in 2022 | Cash flow hedges | Commercial paper | Amount to receive
Disclosure of detailed information about hedged items [line items]
Notional amount				$ 561
Currency risk | Maturing in 2022 | Cash flow hedges | Commercial paper | Amount to pay
Disclosure of detailed information about hedged items [line items]
Notional amount		721
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Notional amount | ₱					₱ 2,270
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to receive | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount				212
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to receive | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount				212
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Notional amount		58
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to pay | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount		275
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to pay | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount		272
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Notional amount				568
Currency risk | Maturing in 2022 | Cash flow hedges | Anticipated Transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Notional amount		723
Currency risk | Maturing in 2022 | Economic | Anticipated Transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Notional amount				40
Currency risk | Maturing in 2022 | Economic | Anticipated Transactions | Amount to receive | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount		190		150
Currency risk | Maturing in 2022 | Economic | Anticipated Transactions | Amount to receive | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount				99
Currency risk | Maturing in 2022 | Economic | Anticipated Transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Notional amount		50
Currency risk | Maturing in 2022 | Economic | Anticipated Transactions | Amount to pay | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount		178		150
Currency risk | Maturing in 2022 | Economic | Anticipated Transactions | Amount to pay | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount		123
Currency risk | Maturing in 2023 | Cash flow hedges | Anticipated Transactions | Amount to receive
Disclosure of detailed information about hedged items [line items]
Notional amount				550
Currency risk | Maturing in 2023 | Cash flow hedges | Anticipated Transactions | Amount to pay
Disclosure of detailed information about hedged items [line items]
Notional amount		678
Currency risk | Maturing in 2023 | Economic | Anticipated Transactions | Amount to receive | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount				$ 240
Currency risk | Maturing in 2023 | Economic | Anticipated Transactions | Amount to pay | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount		$ 290
Interest rate risk
Disclosure of detailed information about hedged items [line items]
Percentage of possible change in risk variable		1.00%		1.00%	1.00%
Interest rate risk | Preferred shares
Disclosure of detailed information about hedged items [line items]
Value of shares			582
Equity price risk
Disclosure of detailed information about hedged items [line items]
Net gains (losses) on change in fair value of derivatives		$ (278)	51
Percentage of possible change in risk variable		5.00%		5.00%	5.00%
Reasonably possible change in risk variable impact on net earnings		$ 43
Commodity price risk
Disclosure of detailed information about hedged items [line items]
Net gains (losses) on change in fair value of derivatives		6	3
Top of range | Currency risk
Disclosure of detailed information about hedged items [line items]
Reasonably possible change in risk variable impact on net earnings		7
Reasonably possible change in 10% depreciation (appreciation) of the CAD dollar impact on other comprehensive income		241
Top of range | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Reasonably possible change in risk variable impact on net earnings		3
Reasonably possible change in risk variable impact on other comprehensive income		18
Bottom of range | Currency risk
Disclosure of detailed information about hedged items [line items]
Reasonably possible change in risk variable impact on net earnings		(20)
Reasonably possible change in 10% depreciation (appreciation) of the CAD dollar impact on other comprehensive income		(221)
Bottom of range | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Reasonably possible change in risk variable impact on net earnings		(4)
Reasonably possible change in risk variable impact on other comprehensive income		(25)
Interest rate swap contract | Currency risk | Fair value hedges
Disclosure of detailed information about hedged items [line items]
Notional amount		4,511		$ 3,500
Interest rate swap contract | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount		748		$ 600
Forward contract | Currency risk | Fair value hedges
Disclosure of detailed information about hedged items [line items]
Notional amount	$ 2,039					$ 1,453
Net gains (losses) on change in fair value of derivatives	$ (14)
Forward contract | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount		127
Forward contract | Equity price risk | Purchase Cost of Fuel
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value		130	82
Currency swap contract | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount		127
Net gains (losses) on change in fair value of derivatives		1
Currency swap contract | Interest rate risk | Net asset value
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value		1
Interest Rate Options | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Net gains (losses) on change in fair value of derivatives		15	6
Interest Rate Options | Interest rate risk | Dividend rate reset of preference shares
Disclosure of detailed information about hedged items [line items]
Financial instruments designated as hedging instruments, at fair value		$ 2	$ 6

Financial and capital managem_9

Financial and capital management - Capital Management (Details)	Feb. 02, 2022$ / shares	Feb. 03, 2021$ / shares	Dec. 31, 2021	Apr. 15, 2022$ / shares	Dec. 31, 2020	Feb. 05, 2020$ / shares
Disclosure of objectives, policies and processes for managing capital [line items]
Net debt leverage ratio			3.18		2.93
Exceeded limit in internal net debt leverage ratio			0.68
Summary Of Key Ratios [Abstract]
Net debt leverage ratio			3.18		2.93
Adjusted EBITDA to adjusted net interest expense ratio			8.77		8.32
Approved increase in annual dividend		5.10%
Dividends paid, ordinary shares per share		$ 3.50				$ 3.33
Percentage of preferred shares included in debt leverage calculation			50.00%
Percentage of preferred shares included in adjusted EBITDA to net interest ratio			50.00%
Major ordinary share transactions [member]
Summary Of Key Ratios [Abstract]
Approved increase in annual dividend	5.10%
Dividends paid, ordinary shares per share	$ 3.68	$ 3.50
Major ordinary share transactions [member] | Forecast
Summary Of Key Ratios [Abstract]
Dividends paid, ordinary shares per share				$ 0.92
Bottom of range
Disclosure of objectives, policies and processes for managing capital [line items]
Net debt leverage ratio			2		2
Target adjusted EBITDA to net interest expense ratio			7.5
Summary Of Key Ratios [Abstract]
Net debt leverage ratio			2		2
Top of range
Disclosure of objectives, policies and processes for managing capital [line items]
Net debt leverage ratio			2.5		2.5
Summary Of Key Ratios [Abstract]
Net debt leverage ratio			2.5		2.5

Share capital - Summary of Prin

Share capital - Summary of Principal Terms of Preference Shares (Details) - CAD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Preferred shares
Disclosure of classes of share capital [line items]
OUTSTANDING (in shares)	160,258,600
STATED CAPITAL	$ 4,003	$ 4,003
Series Q
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 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	3.018%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	8,000,000
ISSUED (in shares)	7,998,900
OUTSTANDING (in shares)	7,998,900
STATED CAPITAL	$ 200	200
Recurring redemption date term	5 years
Series S
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	8,000,000
ISSUED (in shares)	2,128,267
OUTSTANDING (in shares)	2,128,267
STATED CAPITAL	$ 53	88
Series T
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	4.99%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	8,000,000
ISSUED (in shares)	5,870,133
OUTSTANDING (in shares)	5,870,133
STATED CAPITAL	$ 147	112
Recurring redemption date term	5 years
Series Y
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	10,000,000
ISSUED (in shares)	8,079,291
OUTSTANDING (in shares)	8,079,291
STATED CAPITAL	$ 202	202
Series Z
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	3.904%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	10,000,000
ISSUED (in shares)	1,918,509
OUTSTANDING (in shares)	1,918,509
STATED CAPITAL	$ 48	48
Recurring redemption date term	5 years
Series AA
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	3.61%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	20,000,000
ISSUED (in shares)	11,397,196
OUTSTANDING (in shares)	11,397,196
STATED CAPITAL	$ 291	291
Recurring redemption date term	5 years
Series AB
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	20,000,000
ISSUED (in shares)	8,599,204
OUTSTANDING (in shares)	8,599,204
STATED CAPITAL	$ 219	219
Series AC
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	4.38%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	20,000,000
ISSUED (in shares)	10,027,991
OUTSTANDING (in shares)	10,027,991
STATED CAPITAL	$ 256	256
Recurring redemption date term	5 years
Series AD
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	20,000,000
ISSUED (in shares)	9,963,209
OUTSTANDING (in shares)	9,963,209
STATED CAPITAL	$ 254	254
Series AE
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	24,000,000
ISSUED (in shares)	6,512,913
OUTSTANDING (in shares)	6,512,913
STATED CAPITAL	$ 163	163
Series AF
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	3.865%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	24,000,000
ISSUED (in shares)	9,481,487
OUTSTANDING (in shares)	9,481,487
STATED CAPITAL	$ 237	237
Recurring redemption date term	5 years
Series AG
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	3.37%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	22,000,000
ISSUED (in shares)	8,979,530
OUTSTANDING (in shares)	8,979,530
STATED CAPITAL	$ 224	125
Recurring redemption date term	5 years
Series AH
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	22,000,000
ISSUED (in shares)	5,017,570
OUTSTANDING (in shares)	5,017,570
STATED CAPITAL	$ 125	225
Series AI
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	3.39%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	22,000,000
ISSUED (in shares)	9,535,040
OUTSTANDING (in shares)	9,535,040
STATED CAPITAL	$ 238	149
Recurring redemption date term	5 years
Series AJ
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
AUTHORIZED (in shares)	22,000,000
ISSUED (in shares)	4,464,960
OUTSTANDING (in shares)	4,464,960
STATED CAPITAL	$ 112	201
Series AK
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	3.306%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	25,000,000
ISSUED (in shares)	23,190,312
OUTSTANDING (in shares)	23,190,312
STATED CAPITAL	$ 580	568
Recurring redemption date term	5 years
Series AL
Disclosure of classes of share capital [line items]
AUTHORIZED (in shares)	25,000,000
ISSUED (in shares)	1,799,388
OUTSTANDING (in shares)	1,799,388
STATED CAPITAL	$ 45	56
Recurring redemption date term	5 years
Series AL | December 31, 2026
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25
Series AL | Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
Series AM
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	2.939%
REDEMPTION PRICE (in cad per share)	$ 25
AUTHORIZED (in shares)	30,000,000
ISSUED (in shares)	10,439,978
OUTSTANDING (in shares)	10,439,978
STATED CAPITAL	$ 239	218
Recurring redemption date term	5 years
Series AN
Disclosure of classes of share capital [line items]
AUTHORIZED (in shares)	30,000,000
ISSUED (in shares)	1,054,722
OUTSTANDING (in shares)	1,054,722
STATED CAPITAL	$ 24	45
Recurring redemption date term	5 years
Series AN | March 31, 2026
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25
Series AN | Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
Series AO
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	4.26%
REDEMPTION PRICE (in cad per share)	$ 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
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, 2027
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25
Series AP | After March 31, 2027 and Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50
Series AQ
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE	4.812%
REDEMPTION PRICE (in cad per share)	$ 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
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, 2028
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25
Series AR | After September 30, 2028 And Any Date Not A Conversion Date
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)	$ 25.50

Share capital - Narrative (Deta

Share capital - Narrative (Details) $ / shares in Units, $ in Millions	Feb. 24, 2022CAD ($)$ / sharesshares	Dec. 31, 2021CAD ($)voteshares	Dec. 31, 2020CAD ($)shares	Nov. 03, 2021
Disclosure of classes of share capital [line items]
Shares redeemed, value | $		$ 297	$ 263
Maximum
Disclosure of classes of share capital [line items]
Percentage of public float				10.00%
Preferred shares
Disclosure of classes of share capital [line items]
Special circumstance vote per share | vote		1
Share conversion ratio		1
Number of shares outstanding (in shares)		160,258,600
Series R
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		7,998,900
Series T
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		5,870,133
Series Z
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		1,918,509
Series AA
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		11,397,196
Series AC
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		10,027,991
Series AF
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		9,481,487
Series AG
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		8,979,530
Series AI
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		9,535,040
Series AK
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		23,190,312
Series AM
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		10,439,978
Series AO
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		4,600,000
Series AO | Major ordinary share transactions [member]
Disclosure of classes of share capital [line items]
Shares redeemed (in shares)	4,600,000
Redemption price per share (in CAD per share) | $ / shares	$ 25
Shares redeemed, value | $	$ 115
Series AQ
Disclosure of classes of share capital [line items]
Dividend rate reset term		5 years
Number of shares outstanding (in shares)		9,200,000
Class B | Issued capital
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares)		0	0

Share capital - Summary of Outs

Share capital - Summary of Outstanding Common Shares (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021CAD ($)shares	Dec. 31, 2020CAD ($)shares
NUMBER OF SHARES
Shares issued under employee stock option plan (in shares) | shares	4,603,861	506,828
Shares issued under employee stock option plan	$ 262	$ 26
Common shares
NUMBER OF SHARES
Stated capital beginning of period	20,390
Stated capital end of period	$ 20,662	$ 20,390
Issued capital | Common shares
NUMBER OF SHARES
Number of shares beginning of period (in shares) | shares	904,415,010	903,908,182
Stated capital beginning of period	$ 20,390	$ 20,363
Shares issued under employee stock option plan (in shares) | shares	4,603,861	506,828
Shares issued under employee stock option plan	$ 272	$ 27
Number of shares end of period (in shares) | shares	909,018,871	904,415,010
Stated capital end of period	$ 20,662	$ 20,390

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, 2021	Dec. 31, 2020
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	$ (95)	$ (91)
ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	(30)	(31)
RSUs/PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	(59)	(51)
Other
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	$ (6)	$ (9)

Share-based payments - Narrativ

Share-based payments - Narrative (Details)	12 Months Ended
	Dec. 31, 2021shares	Dec. 31, 2020shares	Dec. 31, 2019shares
ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period	2 years
Number of shares authorized (in shares)	4,360,087
Number of unvested shares (in shares)	1,108,211	1,146,980
RSUs/PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period	3 years
Number of outstanding shares (in shares)	3,085,667	2,973,393	2,915,118
DSU
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding shares (in shares)	3,365,433	4,230,672
Stock Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award vesting period	3 years
Number of shares authorized (in shares)	4,461,019
Top of range | ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum employee contribution rate	12.00%
Maximum employer contribution rate	2.00%
Top of range | Stock Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award exercise period	10 years
Bottom of range | 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%
Bottom of range | Stock Options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Award exercise period	7 years

Share-based payments - Outstand

Share-based payments - Outstanding RSUs/PSUs Activity (Details) - RSUs/PSUs	12 Months Ended
	Dec. 31, 2021CAD ($)shares	Dec. 31, 2020CAD ($)shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, outstanding (in shares)	2,973,393	2,915,118
Granted (in shares)	1,178,794	866,127
Dividends credited (in shares)	175,516	165,435
Settled (in shares)	(1,135,128)	(935,117)
Forfeited (in shares)	(106,908)	(38,170)
Ending balance, outstanding (in shares)	3,085,667	2,973,393
Vested (in shares)	1,000,394	1,065,454
Weighted average fair value at measurement date, other equity instruments granted | $	$ 60	$ 63

Share-based payments - Outsta_2

Share-based payments - Outstanding Stock Options (Details)	12 Months Ended
	Dec. 31, 2021shares$ / shares	Dec. 31, 2020shares$ / shares
Share-based Payment Arrangements [Abstract]
Outstanding, beginning balance (in shares) | shares	15,650,234	12,825,541
Granted (in shares) | shares	0	3,420,407
Exercised (in shares) | shares	(4,603,861)	(506,828)
Forfeited or expired (in shares) | shares	(267,649)	(88,886)
Outstanding, ending balance (in shares) | shares	10,778,724	15,650,234
Exercisable (in shares) | shares	4,316,424	5,186,600
Weighted average exercise price of share options outstanding, beginning balance (CAD per share) | $ / shares	$ 59	$ 57
Weighted average exercise price of share options granted (CAD per share) | $ / shares	0	65
Weighted average exercise price of share options exercised (CAD per share) | $ / shares	57	52
Weighted average exercise price of share options forfeited or expired (CAD per share) | $ / shares	60	61
Weighted average exercise price of share options exercisable (CAD per share) | $ / shares	58	58
Weighted average share price, share options exercised (CAD per share) | $ / shares	$ 64	$ 63

Share-based payments - Stock Op

Share-based payments - Stock Options Exercise Prices and Weighted Average Remaining Life (Details)	Dec. 31, 2021sharesyear$ / shares	Dec. 31, 2020sharesyear$ / shares	Dec. 31, 2019shares$ / shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	10,778,724	15,650,234	12,825,541
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	6	7
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 60	$ 59	$ 57
$40-$49
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	0	187,744
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	0	0
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 0	$ 48
$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-$59
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	7,442,442	11,998,200
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	4	5
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 58	$ 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
$60 & above
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	3,336,282	3,464,290
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	8	9
WEIGHTED AVERAGE EXERCISE PRICE ($)	$ 65	$ 65
$60 & above | Bottom of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options	$ 60

Additional cash flow informat_3

Additional cash flow information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Changes in liabilities arising from financing activities [abstract]
Beginning balance	$ 27,155	$ 27,081
Cash flows used in financing activities
Increase (decrease) in notes payable	351	(1,641)
Issue of long-term debt	4,985	6,006
Repayment of long-term debt	(2,751)	(5,003)
Cash dividends paid on common and preferred shares	(3,257)	(3,107)
Cash dividends paid by subsidiaries to non-controlling interests	(86)	(53)
Decrease in securitized trade receivables	(150)	0
Other financing activities	(78)	(93)
Cash flows used in financing activities	0	(7)
Total cash flows from (used in) financing activities excluding equity	(986)	(3,888)
Non-cash changes arising from
Increase in lease liabilities	787	675
Dividends declared on common and preferred shares	3,306	3,147
Dividends declared by subsidiaries to non-controlling interests	87	53
Effect of changes in foreign exchange rates	0	0
Business acquisitions	12	7
Discontinued operations		(106)
Other	202	186
Total non-cash changes	4,394	3,962
Ending balance	30,563	27,155
TOTAL
Cash flows used in financing activities
Other financing activities		(83)
DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT
Changes in liabilities arising from financing activities [abstract]
Beginning balance	26,323	26,296
Cash flows used in financing activities
Increase (decrease) in notes payable	378	(1,810)
Issue of long-term debt	4,985	6,006
Repayment of long-term debt	(2,751)	(5,003)
Cash dividends paid on common and preferred shares	0	0
Cash dividends paid by subsidiaries to non-controlling interests	0	0
Decrease in securitized trade receivables	(150)
Other financing activities	(36)	(31)
Cash flows used in financing activities		(7)
Total cash flows from (used in) financing activities excluding equity	2,426	(845)
Non-cash changes arising from
Increase in lease liabilities	787	675
Dividends declared on common and preferred shares	0	0
Dividends declared by subsidiaries to non-controlling interests	0	0
Effect of changes in foreign exchange rates	(23)	159
Business acquisitions	12	7
Discontinued operations		(106)
Other	148	137
Total non-cash changes	924	872
Ending balance	29,673	26,323
DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT
Changes in liabilities arising from financing activities [abstract]
Beginning balance	66	56
Cash flows used in financing activities
Increase (decrease) in notes payable	(27)	169
Issue of long-term debt	0	0
Repayment of long-term debt	0	0
Cash dividends paid on common and preferred shares	0	0
Cash dividends paid by subsidiaries to non-controlling interests	0	0
Decrease in securitized trade receivables	0
Other financing activities	13	0
Cash flows used in financing activities		0
Total cash flows from (used in) financing activities excluding equity	(14)	169
Non-cash changes arising from
Increase in lease liabilities	0	0
Dividends declared on common and preferred shares	0	0
Dividends declared by subsidiaries to non-controlling interests	0	0
Effect of changes in foreign exchange rates	23	(159)
Business acquisitions	0	0
Discontinued operations		0
Other	4	0
Total non-cash changes	27	(159)
Ending balance	79	66
DIVIDENDS PAYABLE
Changes in liabilities arising from financing activities [abstract]
Beginning balance	766	729
Cash flows used in financing activities
Increase (decrease) in notes payable	0	0
Issue of long-term debt	0	0
Repayment of long-term debt	0	0
Cash dividends paid on common and preferred shares	(3,257)	(3,107)
Cash dividends paid by subsidiaries to non-controlling interests	(86)	(53)
Decrease in securitized trade receivables	0
Other financing activities	0	0
Cash flows used in financing activities		0
Total cash flows from (used in) financing activities excluding equity	(3,343)	(3,160)
Non-cash changes arising from
Increase in lease liabilities	0	0
Dividends declared on common and preferred shares	3,306	3,147
Dividends declared by subsidiaries to non-controlling interests	87	53
Effect of changes in foreign exchange rates	0	0
Business acquisitions	0	0
Discontinued operations		0
Other	(5)	(3)
Total non-cash changes	3,388	3,197
Ending balance	811	766
OTHER LIABILITIES
Changes in liabilities arising from financing activities [abstract]
Beginning balance	0	0
Cash flows used in financing activities
Increase (decrease) in notes payable	0	0
Issue of long-term debt	0	0
Repayment of long-term debt	0	0
Cash dividends paid on common and preferred shares	0	0
Cash dividends paid by subsidiaries to non-controlling interests	0	0
Decrease in securitized trade receivables	0
Other financing activities	(55)	(52)
Cash flows used in financing activities		0
Total cash flows from (used in) financing activities excluding equity	(55)	(52)
Non-cash changes arising from
Increase in lease liabilities	0	0
Dividends declared on common and preferred shares	0	0
Dividends declared by subsidiaries to non-controlling interests	0	0
Effect of changes in foreign exchange rates	0	0
Business acquisitions	0	0
Discontinued operations		0
Other	55	52
Total non-cash changes	55	52
Ending balance	$ 0	$ 0

Remaining performance obligat_3

Remaining performance obligations (Details) $ in Millions	Dec. 31, 2021CAD ($)
Disclosure of performance obligations [line items]
Remaining performance obligations	$ 6,208
2022
Disclosure of performance obligations [line items]
Remaining performance obligations	2,711
2023
Disclosure of performance obligations [line items]
Remaining performance obligations	1,507
2024
Disclosure of performance obligations [line items]
Remaining performance obligations	752
2025
Disclosure of performance obligations [line items]
Remaining performance obligations	474
2026
Disclosure of performance obligations [line items]
Remaining performance obligations	216
THEREAFTER
Disclosure of performance obligations [line items]
Remaining performance obligations	548
Wireline
Disclosure of performance obligations [line items]
Remaining performance obligations	4,189
Wireline | 2022
Disclosure of performance obligations [line items]
Remaining performance obligations	1,295
Wireline | 2023
Disclosure of performance obligations [line items]
Remaining performance obligations	946
Wireline | 2024
Disclosure of performance obligations [line items]
Remaining performance obligations	712
Wireline | 2025
Disclosure of performance obligations [line items]
Remaining performance obligations	473
Wireline | 2026
Disclosure of performance obligations [line items]
Remaining performance obligations	215
Wireline | THEREAFTER
Disclosure of performance obligations [line items]
Remaining performance obligations	548
Wireless
Disclosure of performance obligations [line items]
Remaining performance obligations	2,019
Wireless | 2022
Disclosure of performance obligations [line items]
Remaining performance obligations	1,416
Wireless | 2023
Disclosure of performance obligations [line items]
Remaining performance obligations	561
Wireless | 2024
Disclosure of performance obligations [line items]
Remaining performance obligations	40
Wireless | 2025
Disclosure of performance obligations [line items]
Remaining performance obligations	1
Wireless | 2026
Disclosure of performance obligations [line items]
Remaining performance obligations	1
Wireless | THEREAFTER
Disclosure of performance obligations [line items]
Remaining performance obligations	$ 0

Commitments and contingencies_2

Commitments and contingencies (Details) - CAD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Mar. 04, 2022
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		$ 3,036
Purchase obligations		1,890
Leases committed not yet commenced		16
Total		4,942
Revenue from contracts with customers		(23,449)	$ (22,883)
Major purchases of assets [member]
Disclosure of contingent liabilities [line items]
Contractual asset commitments				$ 1,400
Legal proceedings contingent liability
Disclosure of contingent liabilities [line items]
Revenue from contracts with customers	$ 44
2022
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		1,104
Purchase obligations		542
Leases committed not yet commenced		7
Total		1,653
2023
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		757
Purchase obligations		380
Leases committed not yet commenced		2
Total		1,139
2024
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		461
Purchase obligations		245
Leases committed not yet commenced		6
Total		712
2025
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		334
Purchase obligations		210
Leases committed not yet commenced		1
Total		545
2026
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		219
Purchase obligations		292
Leases committed not yet commenced		0
Total		511
THERE- AFTER
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		161
Purchase obligations		221
Leases committed not yet commenced		0
Total		$ 382

Related party transactions - Su

Related party transactions - Summary of Significant Subsidiaries (Details) - SUBSIDIARY	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Bell Canada
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100.00%	100.00%
Bell Mobility Inc.
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100.00%	100.00%
Bell Media Inc.
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100.00%	100.00%

Related party transactions - Na

Related party transactions - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Associates and Joint Arrangements
Disclosure of transactions between related parties [line items]
Recognized revenue, related parties	$ 10	$ 14
Incurred expenses, related parties	178	133
Master Trust Fund | Bell Canada
Disclosure of transactions between related parties [line items]
Recognized revenue, related parties	$ 13	$ 13

Related party transactions - Co

Related party transactions - Compensation of Key Management Personnel (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Related Party [Abstract]
Wages, salaries, fees and related taxes and benefits	$ (23)	$ (30)
Post-employment benefit plans and OPEBs cost	(3)	(3)
Share-based compensation	(21)	(26)
Key management personnel compensation expense	$ (47)	$ (59)

Significant partly-owned subs_3

Significant partly-owned subsidiary - Summarized Statements of Financial Position (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of subsidiaries [line items]
Current assets	$ 6,198	$ 5,688
Non-current assets	60,566	54,977
Total assets	66,764	60,665
Current liabilities	9,113	8,271
Non-current liabilities	34,710	31,065
Total liabilities	43,823	39,336
Total equity attributable to BCE shareholders	22,635	20,989
NCI	306	340
CTV Specialty hedge
Disclosure of subsidiaries [line items]
Current assets	329	357
Non-current assets	1,010	1,032
Total assets	1,339	1,389
Current liabilities	220	159
Non-current liabilities	226	227
Total liabilities	446	386
Total equity attributable to BCE shareholders	622	699
NCI	$ 271	$ 304
Proportion of ownership interests held by non-controlling interests	29.90%	29.90%
Net assets	$ 5	$ 6

Significant partly-owned subs_4

Significant partly-owned subsidiary - Selected Income and Cash Flow Information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of subsidiaries [line items]
Operating revenues	$ 23,449	$ 22,883
Net earnings	2,892	2,699
Net earnings attributable to NCI	52	65
Total comprehensive income	4,763	3,153
Total comprehensive income attributable to NCI	54	64
Subsidiaries with material non-controlling interests
Disclosure of subsidiaries [line items]
Operating revenues	879	754
Net earnings	158	202
Net earnings attributable to NCI	51	64
Total comprehensive income	164	200
Total comprehensive income attributable to NCI	53	63
Cash dividends paid to NCI	86	53
CTV Specialty hedge
Disclosure of subsidiaries [line items]
Total comprehensive income attributable to NCI	$ 5	$ 5

Discontinued operations (Detail

Discontinued operations (Details) - CAD ($) $ in Millions	Jun. 01, 2020	Dec. 31, 2020
Disclosure of analysis of single amount of discontinued operations [abstract]
Proceeds from sale of operations	$ 1,040	$ 933
Gain recognised on disposal of assets or disposal groups constituting discontinued operation		$ 211

Discontinued operations - Asset

Discontinued operations - Assets and Liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Property, plant and equipment	$ 28,235	$ 27,513	$ 27,636
Intangible assets	15,570	13,102	$ 13,352
Goodwill	10,572	10,604
LIABILITIES
Long-term debt	27,048	23,906
Deferred tax liabilities	4,679	3,810
Other non-current liabilities	$ 1,003	1,145
Discontinued operations
ASSETS
Contract assets		1
Contract costs		2
Property, plant and equipment		484
Intangible assets		227
Goodwill		115
Total assets sold		829
LIABILITIES
Long-term debt		113
Deferred tax liabilities		37
Other non-current liabilities		9
Total liabilities sold		159
Total net assets		$ 670

Discontinued operations - Incom

Discontinued operations - Income Statement (Details) - CAD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2020
Disclosure of analysis of single amount of discontinued operations [line items]
Operating revenues		$ 23,449	$ 22,883
Operating costs		(13,556)	(13,276)
Depreciation		(3,627)	(3,475)
Amortization		(982)	(929)
Other income (expense)		160	(194)
Gain on sale (net of taxes of $3 million)	$ 211
Net earnings attributable to common shareholders		$ 0	226
Tax expense (income) relating to gain (loss) on discontinuance			(3)
Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Operating revenues			118
Operating costs			(57)
Depreciation			(18)
Amortization			(7)
Interest expense			(6)
Other income (expense)			(8)
Income taxes			(7)
Net earnings attributable to common shareholders before gain on sale			15
Gain on sale (net of taxes of $3 million)			211
Net earnings attributable to common shareholders			$ 226

Discontinued operations - Cash

Discontinued operations - Cash Flows (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of analysis of single amount of discontinued operations [line items]
Cash flows from operating activities	$ 0	$ 54
Cash flows from investing activities	0	892
Cash flows used in financing activities	0	(7)
Net increase in cash	$ (17)	83
Discontinued operations
Disclosure of analysis of single amount of discontinued operations [line items]
Net increase in cash		$ 939