BCE (BCE) 40-F 8 Mar 24 2023 FY Annual report (Canada) Financial data

Cover

Cover	12 Months Ended
	Dec. 31, 2023 shares
Entity Listings [Line Items]
Document Type	40-F
Document Registration Statement	false
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
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	912,274,545
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction [Flag]	false
Entity Central Index Key	0000718940
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	FY
Amendment Flag	false
Series R
Entity Listings [Line Items]
ISSUED (in shares)	7,764,800
Number of shares outstanding	7,764,800
Series S
Entity Listings [Line Items]
ISSUED (in shares)	2,054,167
Number of shares outstanding	2,054,167
Series T
Entity Listings [Line Items]
ISSUED (in shares)	5,301,633
Number of shares outstanding	5,301,633
Series Y
Entity Listings [Line Items]
ISSUED (in shares)	6,451,752
Number of shares outstanding	6,451,752
Series Z
Entity Listings [Line Items]
ISSUED (in shares)	2,708,031
Number of shares outstanding	2,708,031
Series AA
Entity Listings [Line Items]
ISSUED (in shares)	11,482,631
Number of shares outstanding	11,482,631
Series AB
Entity Listings [Line Items]
ISSUED (in shares)	6,918,839
Number of shares outstanding	6,918,839
Series AC
Entity Listings [Line Items]
ISSUED (in shares)	6,482,274
Number of shares outstanding	6,482,274
Series AD
Entity Listings [Line Items]
ISSUED (in shares)	12,513,726
Number of shares outstanding	12,513,726
Series AE
Entity Listings [Line Items]
ISSUED (in shares)	6,022,513
Number of shares outstanding	6,022,513
Series AF
Entity Listings [Line Items]
ISSUED (in shares)	9,076,087
Number of shares outstanding	9,076,087
Series AG
Entity Listings [Line Items]
ISSUED (in shares)	8,442,830
Number of shares outstanding	8,442,830
Series AH
Entity Listings [Line Items]
ISSUED (in shares)	4,784,070
Number of shares outstanding	4,784,070
Series AI
Entity Listings [Line Items]
ISSUED (in shares)	9,246,640
Number of shares outstanding	9,246,640
Series AJ
Entity Listings [Line Items]
ISSUED (in shares)	4,118,260
Number of shares outstanding	4,118,260
Series AK
Entity Listings [Line Items]
ISSUED (in shares)	22,303,812
Number of shares outstanding	22,303,812
Series AL
Entity Listings [Line Items]
ISSUED (in shares)	1,755,688
Number of shares outstanding	1,755,688
Series AM
Entity Listings [Line Items]
ISSUED (in shares)	10,183,378
Number of shares outstanding	10,183,378
Series AN
Entity Listings [Line Items]
ISSUED (in shares)	1,035,822
Number of shares outstanding	1,035,822
Series AQ
Entity Listings [Line Items]
ISSUED (in shares)	8,303,614
Number of shares outstanding	8,303,614
Preferred shares
Entity Listings [Line Items]
ISSUED (in shares)	146,950,567
Number of shares outstanding	146,950,567
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, 2023
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, 2023	Dec. 31, 2022
Profit or loss [abstract]
Operating revenues	$ 24,673	$ 24,174
Operating costs	(14,256)	(13,975)
Severance, acquisition and other costs	(200)	(94)
Depreciation	(3,745)	(3,660)
Amortization	(1,173)	(1,063)
Finance costs
Interest expense	(1,475)	(1,146)
Net return on post-employment benefit plans	108	51
Impairment of assets	(143)	(279)
Other expense	(466)	(115)
Income taxes	(996)	(967)
Net earnings	2,327	2,926
Net earnings attributable to:
Common shareholders	2,076	2,716
Preferred shareholders	187	152
Non-controlling interest	64	58
Net earnings	$ 2,327	$ 2,926
Net earnings per common share - basic (in cad per share)	$ 2.28	$ 2.98
Net earnings per common share - diluted (in cad per share)	$ 2.28	$ 2.98
Weighted average number of common shares outstanding - basic (millions) (in shares)	912.2	911.5

Consolidated statements of comp

Consolidated statements of comprehensive income - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Statement of comprehensive income [abstract]
Net earnings	$ 2,327	$ 2,926
Items that will be subsequently reclassified to net earnings
Net change in value of derivatives designated as cash flow hedges, net of income taxes of $93 million and $118 million for 2023 and 2022, respectively	(257)	(321)
Items that will not be reclassified to net earnings
Actuarial (losses) gains on post-employment benefit plans, net of income taxes of $149 million and ($151) million for 2023 and 2022, respectively	(404)	415
Net change in value of publicly-traded and privately-held investments, net of income taxes of ($50) million and ($19) million for 2023 and 2022, respectively	325	30
Net change in value of derivatives designated as cash flow hedges, net of income taxes of $5 million and ($21) million for 2023 and 2022, respectively	(12)	58
Other comprehensive (loss) income	(348)	182
Total comprehensive (loss) income	1,979	3,108
Total comprehensive income attributable to:
Common shareholders	1,731	2,891
Preferred shareholders	187	152
Non-controlling interest	$ 61	$ 65

Consolidated statements of co_2

Consolidated statements of comprehensive income (Parenthetical) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Items that will be subsequently reclassified to net earnings
Income tax relating to cash flow hedges	$ 93	$ 118
Items that will not be reclassified to net earnings
Income tax relating to remeasurements of defined benefit plans	149	(151)
Income tax relating to financial assets measured at fair value through other comprehensive income included in other comprehensive income	(50)	(19)
Income tax relating to changes in fair value of financial liability attributable to change in credit risk liability	$ 5	$ (21)

Consolidated statements of fina

Consolidated statements of financial position - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Current assets
Cash	$ 547	$ 99
Cash equivalents	225	50
Short-term investments	1,000	0
Trade and other receivables	4,031	4,138
Inventory	465	656
Contract assets	443	436
Contract costs	633	540
Prepaid expenses	230	244
Other current assets	264	324
Assets held for sale	60	0
Total current assets	7,898	6,487
Non-current assets
Contract assets	292	288
Contract costs	779	603
Property, plant and equipment	30,352	29,256
Intangible assets	16,609	16,183
Deferred tax assets	96	84
Investments in associates and joint ventures	323	608
Post-employment benefit assets	2,935	3,559
Other non-current assets	1,714	1,355
Goodwill	10,942	10,906
Total non-current assets	64,042	62,842
Total assets	71,940	69,329
Current liabilities
Trade payables and other liabilities	4,729	5,221
Contract liabilities	811	857
Interest payable	332	281
Dividends payable	910	867
Current tax liabilities	268	106
Debt due within one year	5,042	4,137
Liabilities held for sale	15	0
Total current liabilities	12,107	11,469
Non-current liabilities
Contract liabilities	277	228
Long-term debt	31,135	27,783
Deferred tax liabilities	4,869	4,953
Post-employment benefit obligations	1,278	1,311
Other non-current liabilities	1,717	1,070
Total non-current liabilities	39,276	35,345
Total liabilities	51,383	46,814
Commitments and contingencies
Equity attributable to BCE shareholders
Contributed surplus	1,258	1,172
Accumulated other comprehensive loss	(42)	(55)
Deficit	(5,513)	(3,649)
Total equity attributable to BCE shareholders	20,229	22,178
Non-controlling interest	328	337
Total equity	20,557	22,515
Total liabilities and equity	71,940	69,329
Preferred shares
Equity attributable to BCE shareholders
Stated capital	3,667	3,870
Common shares
Equity attributable to BCE shareholders
Stated capital	$ 20,859	$ 20,840

Consolidated statements of chan

Consolidated statements of changes in equity - CAD ($) $ in Millions	Total	TOTAL	SHARES ISSUED PREFERRED SHARES	SHARES ISSUED COMMON SHARES	CONTRI-BUTED SURPLUS	ACCUM-ULATED OTHER COMPRE-HENSIVE (LOSS) INCOME	DEFICIT	NON-CONTR-OLLING INTEREST
Beginning balance at Dec. 31, 2021	$ 22,941	$ 22,635	$ 4,003	$ 20,662	$ 1,157	$ 213	$ (3,400)	$ 306
Net earnings	2,926	2,868					2,868	58
Other comprehensive income (loss)	182	175				(238)	413	7
Total comprehensive (loss) income	3,108	3,043				(238)	3,281	65
Common shares issued under employee stock option plan	171	171		177	(6)
Other share-based compensation	(27)	(27)		1	13		(41)
Repurchase of preferred shares	(125)	(125)	(133)		8
Dividends declared on BCE common and preferred shares	(3,508)	(3,508)					(3,508)
Dividends declared by subsidiaries to non-controlling interest	(39)							(39)
Settlement of cash flow hedges transferred to the cost basis of hedged items	(11)	(11)				(11)
Other	5					(19)	19	5
Ending balance at Dec. 31, 2022	22,515	22,178	3,870	20,840	1,172	(55)	(3,649)	337
Net earnings	2,327	2,263					2,263	64
Other comprehensive income (loss)	(348)	(345)				59	(404)	(3)
Total comprehensive (loss) income	1,979	1,918				59	1,859	61
Common shares issued under employee stock option plan	18	18		19	(1)
Other share-based compensation	1	1			24		(23)
Repurchase of preferred shares	(140)	(140)	(203)		63
Dividends declared on BCE common and preferred shares	(3,717)	(3,717)					(3,717)
Dividends declared by subsidiaries to non-controlling interest	(47)							(47)
Settlement of cash flow hedges transferred to the cost basis of hedged items	(29)	(29)				(29)
Disposition of production studios	(23)							(23)
Other	0					(17)	17
Ending balance at Dec. 31, 2023	$ 20,557	$ 20,229	$ 3,667	$ 20,859	$ 1,258	$ (42)	$ (5,513)	$ 328

Consolidated statements of cash

Consolidated statements of cash flows - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Net earnings	$ 2,327	$ 2,926
Adjustments to reconcile net earnings to cash flows from operating activities
Severance, acquisition and other costs	200	94
Depreciation and amortization	4,918	4,723
Post-employment benefit plans cost	98	198
Net interest expense	1,408	1,124
Impairment of assets	143	279
Gains on investments	(80)	(24)
Net equity losses from investments in associates and joint ventures	581	42
Income taxes	996	967
Contributions to post-employment benefit plans	(52)	(140)
Payments under other post-employment benefit plans	(64)	(64)
Severance and other costs paid	(178)	(129)
Interest paid	(1,486)	(1,197)
Income taxes paid (net of refunds)	(700)	(749)
Acquisition and other costs paid	(8)	(10)
Change in contract assets	(11)	(59)
Change in wireless device financing plan receivables	(46)	22
Net change in operating assets and liabilities	(100)	362
Cash flows from operating activities	7,946	8,365
Cash flows used in investing activities
Capital expenditures	(4,581)	(5,133)
Purchase of other short-term assets, classified as investing activities	(1,000)	0
Business acquisitions	(222)	(429)
Business disposition	209	52
Spectrum licences	(183)	(3)
Other investing activities	(4)	(4)
Cash flows used in investing activities	(5,781)	(5,517)
Cash flow used in financing activities
(Decrease) increase in notes payable	(646)	111
Increase in securitized receivables	0	700
Issue of long-term debt	5,195	1,951
Repayment of long-term debt	(1,858)	(2,023)
Repurchase of financial liability	(149)	0
Issue of common shares	18	171
Purchase of shares for settlement of share-based payments	(223)	(255)
Repurchase of preferred shares	(140)	(125)
Cash dividends paid on common shares	(3,486)	(3,312)
Cash dividends paid on preferred shares	(182)	(136)
Cash dividends paid by subsidiaries to non-controlling interest	(47)	(39)
Other financing activities	(24)	(31)
Cash flow used in financing activities	(1,542)	(2,988)
Net increase in cash	448	(190)
Cash at beginning of year	99	289
Cash at end of year	547	99
Net increase in cash equivalents	175	50
Cash equivalents at beginning of year	50	0
Cash equivalents at end of year	$ 225	$ 50

Corporate information

Corporate information	12 Months Ended
	Dec. 31, 2023
Corporate information and statement of IFRS compliance [abstract]
Corporate information	Note 1 Corporate information

Material accounting policies

Material accounting policies	12 Months Ended
	Dec. 31, 2023
Accounting Policies, Changes In Accounting Estimates And Errors [Abstract]
Material accounting policies	Note 2 Material 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. 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. Intercompany transactions, balances, income and expenses are eliminated on consolidation. 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. BELL COMMUNICATION AND TECHNOLOGY SERVICES (BELL CTS) SEGMENT REVENUES We recognize product revenues from the sale of 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 wireless products and services that are sold separately, customers usually pay in full at the time 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. For wireline customers, products are usually paid in full at the time 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. BELL MEDIA SEGMENT REVENUES 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. See Note 3, Segmented information , for additional details. 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) over the two-year vesting period, with a corresponding credit to contributed surplus. The value of an ESP at the grant date is equal to the value of one BCE common share. Additional ESPs are issued to reflect dividends declared on the common shares. 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 over the three-year vesting period, with a corresponding credit to contributed surplus. The value of a RSU/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. 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, with a corresponding credit to contributed surplus. 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. 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 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 over the three-year vesting period, with a corresponding credit to contributed surplus. 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 (loss) income or directly in equity. 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. 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 ITCs or government grants relate. F) Cash equivalents and other short-term deposits 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. Short-term deposits with original maturities of more than three months are included in Short-term investments in the statements of financial position and are measured at amortized cost. G) Securitization of receivables Proceeds on the securitization of 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 cost. 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 the asset is in excess of one year, at a rate that is based on the weighted average interest rate on our outstanding long-term debt. Gains or losses on the sale or retirement of property, plant and equipment are recorded in Other expense 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 Prior to 2019, under IAS 17, leases of property, plant and equipment were recognized as finance leases when we obtained substantially all the risks and rewards of ownership of the underlying assets. At the inception of the lease, we recorded 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 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 acquisitions 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 distribution through broadcasting, digital media and streaming services. 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 acquisitions 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 the weighted average interest rate on our outstanding long-term debt. Currently, there are no legal, regulatory, competitive or other factors that limit the useful lives of our indefinite-life intangible assets. 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 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 acquisitions and goodwill Business acquisitions are accounted for using the acquisition method. The consideration transferred in a business acquisition is measured at fair value at the date of acquisition. Acquisition-related transaction costs are expensed as incurred and recorded in Severance, acquisition and other costs in the income statements. Identifiable assets and liabilities, including intangible assets, of acquired businesses are recorded at their fair values at the date of acquisition. When we acquire control of a business, any previously-held equity interest is remeasured to fair value and any gain or loss on remeasurement is recognized in Other expense in the income statements. The excess of the purchase consideration and any previously-held equity interest over the fair value of identifiable net assets acquired is recorded as Goodwill in the statements of financial position. If the fair value of identifiable net assets acquired exceeds the purchase consideration and any previously-held equity interest, the difference is recognized in Other expense 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, including any impact from changes in interest rates and inflation. 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 (loss) income in the consolidated statements of comprehensive income (statements of comprehensive income) and are reclassified from Accumulated other comprehensive loss 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, including higher interest rates and inflation. 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 principally to manage risks related to changes in interest rates and foreign currency rates and cash flow exposures related to share-based payment plans, capital expenditures, long-term debt instruments and operating 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 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. We use interest rate swaps to manage the interest rate risk on certain Canadian dollar long-term debt. Changes in the fair value of these derivatives and the related debt are recognized in Other 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 expense in the income statements. Realized gains and losses in accumulated other comprehensive loss are reclassified to the income statements or to the initial cost of the related 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 commercial paper program, securitization of receivables program and committed credit facilities. Changes in the fair value of these derivatives are recognized in Other 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. We also use interest rate swaps, including forward starting interest rate swaps, to manage the interest rate risk related to certain Canadian 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 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 expense in the income statements. Realized gains and losses in accumulated other comprehensive loss 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 our equity settled share-based payment plans and anticipated purchases in foreign currencies, interest rate risk related to preferred share dividend rate resets and interest rate risk related to existing and anticipated debt issuances. As these derivatives do not qualify for hedge accounting, the changes in their fair value are recorded in the income statements in Other expense . Q) Post-employment benefit plans DEFINED BENEFIT (DB) AND OTHER POST-EMPLOYMENT BENEFIT (OPEB) PLANS We maintain DB pension plans that provide pension benefits for certain employees 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 (loss) income in the statements of comprehensive income in the period in which they occur and are recognized immediately in the deficit. December 31 is the measurement date for our significant post-employment benefit plans. Our actuaries perform a valuation based on

Segmented information

Segmented information	12 Months Ended
	Dec. 31, 2023
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, Material accounting policies . 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) income are managed on a corporate basis and, accordingly, are not reflected in segment results. Substantially all of our operations and assets are located in Canada. In 2022, we began modifying our internal and external reporting processes to align with organizational changes that were made to reflect an increasing strategic focus on multiproduct sales, the continually increasing technological convergence of our wireless and wireline telecommunications infrastructure and operations driven by the deployment of our Fifth Generation (5G) and fibre networks, and our digital transformation. These factors have made it increasingly difficult to distinguish between our wireless and wireline operations and resulted in changes in Q1 2023 to the financial information that is regularly provided to our chief operating decision maker to measure performance and allocate resources. Effective with our Q1 2023 results, our previous Bell Wireless and Bell Wireline operating segments were combined to form a single reporting segment called Bell CTS. Bell Media remains a distinct reportable segment and is unaffected. Our results are therefore reported in two segments: Bell CTS and Bell Media. As a result of our reporting changes, prior periods have been restated for comparative purposes. Our Bell CTS segment provides a wide range of communication products and services to consumers, businesses and government customers across Canada. Wireless products and services include mobile data and voice plans and devices and are available nationally. Wireline products and services comprise data (including Internet access, Internet protocol television (IPTV), cloud-based services and business solutions), voice, and other communication services and products, which are available 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, as well as the results of operations of our national consumer electronics retailer, The Source (Bell) Electronics Inc. (The Source). Subsequent to year end, Bell Canada announced a strategic partnership with Best Buy Canada to operate 165 The Source consumer electronics retail stores in Canada, which will be rebranded as Best Buy Express and offer the latest in consumer electronics from Best Buy along with exclusive telecommunications services from Bell. In addition, Bell will wind down The Source head office and back office operations, as well as close 107 The Source stores. Our Bell Media segment provides conventional TV, specialty TV, pay TV, streaming services, digital media services, radio broadcasting services and OOH and advanced advertising services to customers nationally across Canada. Segmented information FOR THE YEAR ENDED DECEMBER 31, 2023 NOTE BELL CTS BELL INTER- BCE Operating revenues External service revenues 18,378 2,776 — 21,154 Inter-segment service revenues 29 341 (370) — Operating service revenues 18,407 3,117 (370) 21,154 External/Operating product revenues 3,519 — — 3,519 Total external revenues 21,897 2,776 — 24,673 Total inter-segment revenues 29 341 (370) — Total operating revenues 21,926 3,117 (370) 24,673 Operating costs 5 (12,206) (2,420) 370 (14,256) Adjusted EBITDA (1) 9,720 697 — 10,417 Severance, acquisition and other costs 6 (200) Depreciation and amortization 17, 19 (4,918) Finance costs Interest expense 7 (1,475) Net return on post-employment benefit plans 27 108 Impairment of assets 8 (143) Other expense 9 (466) Income taxes 10 (996) Net earnings 2,327 Goodwill 22 8,099 2,843 — 10,942 Indefinite-life intangible assets 19 8,052 1,763 — 9,815 Capital expenditures 4,421 160 — 4,581 (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, 2022 NOTE BELL CTS BELL INTER- BCE Operating revenues External service revenues 18,052 2,904 — 20,956 Inter-segment service revenues 31 350 (381) — Operating service revenues 18,083 3,254 (381) 20,956 External/Operating product revenues 3,218 — — 3,218 Total external revenues 21,270 2,904 — 24,174 Total inter-segment revenues 31 350 (381) — Total operating revenues 21,301 3,254 (381) 24,174 Operating costs 5 (11,847) (2,509) 381 (13,975) Adjusted EBITDA (1) 9,454 745 — 10,199 Severance, acquisition and other costs 6 (94) Depreciation and amortization 17, 19 (4,723) Finance costs Interest expense 7 (1,146) Net return on post-employment benefit plans 27 51 Impairment of assets 8 (279) Other expense 9 (115) Income taxes 10 (967) Net earnings 2,926 Goodwill 22 7,960 2,946 — 10,906 Indefinite-life intangible assets 19 7,980 1,846 — 9,826 Capital expenditures 4,971 162 — 5,133 (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 2023 2022 Services (1) Wireless 7,120 6,821 Wireline data 8,084 7,920 Wireline voice 2,862 3,002 Media 2,776 2,904 Other wireline services 312 309 Total services 21,154 20,956 Products (2) Wireless 2,885 2,714 Wireline 634 504 Total products 3,519 3,218 Total operating revenues 24,673 24,174 (1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time.

Business acquisitions and dispo

Business acquisitions and disposition	12 Months Ended
	Dec. 31, 2023
Business Combinations And Disposition [Abstract]
Business acquisitions and disposition	Note 4 Business acquisitions and disposition 2023 Acquisition of FX Innovation On June 1, 2023, Bell acquired FX Innovation, a Montréal-based provider of cloud-focused managed and professional services and workflow automation solutions for business clients, for cash consideration of $157 million ($156 million net of cash acquired), of which $12 million is payable within two years, and an estimated $6 million of additional cash consideration contingent on the achievement of certain performance objectives. This contingent consideration is expected to be settled by 2027 and the maximum amount payable is $7 million. Contingent consideration is estimated to be nil at December 31, 2023. The acquisition of FX Innovation aims to position Bell as a technology services leader for our enterprise customers. The results of FX Innovation are included in our Bell CTS segment. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. 2023 Cash consideration paid 145 Cash consideration payable 12 Contingent consideration 6 Total cost to be allocated 163 Trade and other receivables 23 Other non-cash working capital 4 Indefinite-life intangible assets (1) 29 Finite-life intangible assets (2) 23 Other non-current assets 4 Trade payables and other liabilities (15) Contract liabilities (3) Debt due within one year (5) Deferred tax liabilities (13) 47 Cash and cash equivalents 1 Fair value of net assets acquired 48 Goodwill (3) 115 (1) Consists of brand assets. (2) Consists mainly of customer relationship assets and software. (3) Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. Operating revenues of $50 million from FX Innovation are included in the income statements for the year ended December 31, 2023, from the date of acquisition. BCE’s consolidated operating revenues for the year ended December 31, 2023 would have been $24,715 million had the acquisition of FX Innovation occurred on January 1, 2023. This proforma amount reflects the elimination of intercompany transactions and the purchase price allocation. The transaction did not have a significant impact on our net earnings for 2023. Disposition of production studios On May 3, 2023, we completed the sale of our 63% ownership in certain production studios, which were included in our Bell Media segment. We received net cash proceeds of $211 million and recorded a gain on investment of $79 million (before tax expense of $17 million). See Note 9, Other expense, for additional details. The results of operations of the production studios up to the date of disposition on May 3, 2023 did not have a significant impact on our revenue or net earnings for 2023. The following table summarizes the carrying value of the assets and liabilities sold: 2023 Trade and other receivables 1 Prepaid expenses 1 Property, plant and equipment 179 Intangible assets 4 Goodwill 76 Total assets 261 Trade payables and other liabilities 10 Contract liabilities 3 Debt due within one year 11 Long-term debt 82 Deferred tax liabilities 3 Total liabilities 109 Non-controlling interest 23 Net assets sold 129 2022 Acquisition of Distributel Communications Limited (Distributel) On December 1, 2022, Bell acquired Distributel, a national independent communications provider offering a wide range of consumer, business and wholesale communications services, for cash consideration of $303 million ($282 million net of cash acquired) and $39 million of estimated additional cash consideration contingent on the achievement of certain performance objectives. This contingent consideration was expected to be settled by 2026 and the maximum contingent consideration payable was $65 million. Contingent consideration is estimated to be $49 million at December 31, 2023 of which $19 million was paid in 2023. The remaining $30 million is expected to be paid in 2024. The acquisition of Distributel is expected to support Bell’s strategy to grow residential and business customers. The results of Distributel are included in our Bell CTS segment. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. 2022 Cash consideration 303 Contingent consideration 39 Total cost to be allocated 342 Trade and other receivables 7 Other non-cash working capital 7 Property, plant and equipment 29 Indefinite-life intangible assets (1) 70 Finite-life intangible assets (2) 68 Deferred tax assets 7 Other long-term assets 2 Trade payables and other liabilities (29) Contract liabilities (3) Deferred tax liabilities (39) Other long-term liabilities (6) 113 Cash and cash equivalents 21 Fair value of net assets acquired 134 Goodwill (3) 208 (1) Consists mainly of brand and digital assets. (2) Consists mainly of customer relationship assets. (3) Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. Operating revenues of $14 million from Distributel are included in the income statements for the year ended December 31, 2022, from the date of acquisition. BCE’s consolidated operating revenues for the year ended December 31, 2022 would have been $24,309 million had the acquisition of Distributel occurred on January 1, 2022. This proforma amount reflects the elimination of intercompany transactions and the purchase price allocation. The transaction did not have a significant impact on our net earnings for 2022. Acquisition of EBOX and other related companies In February 2022, Bell acquired EBOX and other related companies, which provide Internet, telephone and TV services to consumers and businesses in Québec and parts of Ontario, for cash consideration of $153 million ($139 million net of cash acquired). The acquisition of EBOX and other related companies is expected to accelerate growth in Bell’s residential and small business customers. The results of the acquired companies are included in our Bell CTS segment. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. 2022 Cash consideration 153 Total cost to be allocated 153 Other non-cash working capital 5 Property, plant and equipment 5 Indefinite-life intangible assets (1) 17 Finite-life intangible and other assets (2) 15 Trade payables and other liabilities (17) Contract liabilities (5) Deferred tax liabilities (9) 11 Cash and cash equivalents 14 Fair value of net assets acquired 25 Goodwill (3) 128 (1) Consists of brand and digital assets. (2) Consists mainly of customer relationship assets. (3) Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. Operating revenues of $41 million from EBOX and other related parties are included in the income statement for the year ended December 31, 2022, from the date of acquisition. The transaction did not have a significant impact on net earnings for 2022.

Operating costs

Operating costs	12 Months Ended
	Dec. 31, 2023
Analysis of income and expense [abstract]
Operating costs	Note 5 Operating costs FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Labour costs Wages, salaries and related taxes and benefits (4,354) (4,250) Post-employment benefit plans service cost (net of capitalized amounts) 27 (206) (249) Other labour costs (1) (1,063) (1,054) Less: Capitalized labour 1,217 1,136 Total labour costs (4,406) (4,417) Cost of revenues (2) (7,926) (7,641) Other operating costs (3) (1,924) (1,917) Total operating costs (14,256) (13,975) (1) Other labour costs include contractor and outsourcing costs. (2) Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. (3) Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, information technology costs, professional service fees and rent. Research and development expenses of $90 million and $57 million are included in operating costs for 2023 and 2022, respectively.

Severance, acquisition and othe

Severance, acquisition and other costs	12 Months Ended
	Dec. 31, 2023
Analysis of income and expense [abstract]
Severance, acquisition and other costs	Note 6 Severance, acquisition and other costs FOR THE YEAR ENDED DECEMBER 31 2023 2022 Severance (134) (83) Acquisition and other (66) (11) Total severance, acquisition and other costs (200) (94) 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, 2023
Borrowing costs [abstract]
Interest expense	Note 7 Interest expense FOR THE YEAR ENDED DECEMBER 31 2023 2022 Interest expense on long-term debt (1,391) (1,148) Interest expense on other debt (219) (126) Capitalized interest 135 128 Total interest expense (1,475) (1,146) Included in interest expense on long-term debt is interest on lease liabilities of $193 million and $165 million for 2023 and 2022, respectively. Capitalized interest was calculated using an average rate of 4.31% and 3.83% for 2023 and 2022, 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, 2023
Intangible Assets [Abstract]
Impairment of assets	Note 8 Impairment of assets 2023 During the fourth quarter of 2023, we recognized $86 million of impairment charges for French TV channels within our Bell Media segment. The impairment charges were the result of a reduction in advertising demand in the industry resulting from economic uncertainties and unfavourable impacts to market-based valuation assumptions. These charges included $41 million allocated to indefinite-life intangible assets for broadcast licences and brands, and $45 million to finite-life intangible assets for program and feature film rights. The impairment was 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 October 1, 2023 to December 31, 2028, using a discount rate of 9.5% and a perpetuity growth rate of 0.0%. After impairments, the carrying value of our impacted CGU was $62 million. There was no impairment of Bell Media goodwill. See Note 22, Goodwill , for further details. Additionally in 2023, we recorded impairment charges of $57 million related mainly to right-of-use assets for certain office spaces we ceased using as part of our real estate optimization strategy as a result of our hybrid work policy. 2022 During the fourth quarter of 2022, we recognized $147 million of impairment charges for French TV channels within our Bell Media segment. The impairment charges were the result of a reduction in advertising demand in the industry resulting from economic uncertainties and unfavourable impacts to assumptions for discount rates. These charges included $94 million allocated to indefinite-life intangible assets for broadcast licences, and $53 million to finite-life intangible assets for program and feature film rights. The impairment was 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 the discounted cash flow valuation models, which include five-year cash flow projections derived from business plans reviewed by senior management for the period of October 1, 2022 to December 31, 2027, using a discount rate of 10.3% and a perpetuity growth rate of 0.5%. After impairments, the carrying value of our impacted CGUs was $109 million. In previous years' impairment analysis, the company's French Pay and French TV channels were tested for recoverability as one French CGU. In 2022, the French Pay channels were grouped with English Pay channels to form one CGU as a result of Bell Media launching a single bilingual premium pay product. There was no impairment of Bell Media goodwill. See Note 22, Goodwill, for further details. Additionally in 2022, we recorded impairment charges of $132 million related mainly to right-of-use assets for certain office spaces we ceased using as part of our real estate optimization strategy as a result of our hybrid work policy.

Other expense

Other expense	12 Months Ended
	Dec. 31, 2023
Analysis of income and expense [abstract]
Other expense	Note 9 Other expense FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Equity (losses) income from investments in associates and joint ventures 20 Loss on investment (581) (42) Operations 28 (19) Net mark-to-market losses on derivatives used to economically hedge equity settled share-based compensation plans 29 (103) (53) Early debt redemption costs 25 (1) (18) Gains on investments 80 24 Interest income 67 22 Gains (losses) on retirements and disposals of property, plant and equipment and intangible assets 11 (27) Other 33 (2) Total other expense (466) (115) Equity (losses) income from investments in associates and joint ventures We recorded a loss on investment of $581 million and $42 million in 2023 and 2022, respectively, related to equity losses on our share of an obligation to repurchase at fair value the minority interest in one of BCE’s joint ventures. The obligation is marked to market each reporting period and the gain or loss on investment is recorded as equity gains or losses from investments in associates and joint ventures. Gains on investments In 2023, we completed the sale of our 63% ownership in certain production studios. We recorded net cash proceeds of $211 million and a gain on investment of $79 million. See Note 4, Business acquisitions and disposition, for additional details. In 2022, we completed the sale of our wholly-owned subsidiary 6362222 Canada Inc. (Createch) and recorded a gain on sale of $39 million. Additionally, in 2022, we recorded a loss on investment of $13 million related to an obligation to repurchase at fair value the minority interest in one of our subsidiaries. Gains (losses) on disposals of property, plant and equipment In 2023, in addition to losses recorded on retirements of property, plant and equipment, we sold land for total proceeds of $54 million and recorded a gain of $53 million as part of our real estate optimization strategy.

Income taxes

Income taxes	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Income taxes	Note 10 Income taxes The following table shows the significant components of income taxes deducted from net earnings. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Current taxes Current taxes (923) (878) Uncertain tax positions 8 91 Change in estimate relating to prior periods 9 8 Deferred taxes Deferred taxes relating to the origination and reversal of temporary differences (75) (176) Change in estimate relating to prior periods 1 (8) Recognition and utilization of loss carryforwards (24) (4) Uncertain tax positions 8 — Total income taxes (996) (967) 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 both 2023 and 2022 . FOR THE YEAR ENDED DECEMBER 31 2023 2022 Net earnings 2,327 2,926 Add back income taxes 996 967 Earnings before income taxes 3,323 3,893 Applicable statutory tax rate 26.8 % 26.8 % Income taxes computed at applicable statutory rates (891) (1,043) Non-taxable portion of gains on investments 5 4 Uncertain tax positions 16 91 Change in estimate relating to prior periods 10 — Non-taxable portion of equity losses (149) (18) Other 13 (1) Total income taxes (996) (967) Average effective tax rate 30.0 % 24.8 % The following table shows aggregate current and deferred taxes relating to items recognized outside the income statements. FOR THE YEAR ENDED DECEMBER 31 2023 2022 OTHER DEFICIT OTHER DEFICIT Current taxes (2) 1 — 3 Deferred taxes 199 (8) (73) (7) Total income taxes recovery (expense) 197 (7) (73) (4) 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, OTHER TOTAL January 1, 2022 63 (466) (1,701) (2,417) (53) (4,574) Income statements (4) 15 (40) (307) 148 (188) Business acquisitions 1 — (26) (21) 3 (43) Other comprehensive (loss)/income — (151) — — 78 (73) Deficit — — — — (7) (7) Other — — — — 16 16 December 31, 2022 60 (602) (1,767) (2,745) 185 (4,869) Income statements (23) 10 (35) (36) (6) (90) Business acquisitions/business disposition (1) — (10) (4) (3) (18) Other comprehensive income — 149 — — 50 199 Deficit — — — — (8) (8) Reclassified to liabilities held for sale — — 7 (1) — 6 Other — — — 5 2 7 December 31, 2023 36 (443) (1,805) (2,781) 220 (4,773) At December 31, 2023, BCE had $156 million of non-capital loss carryforwards. We: • recognized a deferred tax asset of $36 million for $143 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2028 to 2043. • did not recognize a deferred tax asset for $13 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2031 to 2043. At December 31, 2023, BCE had $55 million of unrecognized capital loss carryforwards, which can be carried forward indefinitely. At December 31, 2022, BCE had $251 million of non-capital loss carryforwards. We: • recognized a deferred tax asset of $60 million for $231 million of the non-capital loss carryforwards. These non-capital loss carryforwards expire in varying annual amounts from 2025 to 2042. • did not recognize a deferred tax asset for $20 million of non-capital loss carryforwards. This balance expires in varying annual amounts from 2023 to 2042. At December 31, 2022, BCE had $67 million of unrecognized capital loss carryforwards, which can be carried forward indefinitely.

Earnings per share

Earnings per share	12 Months Ended
	Dec. 31, 2023
Earnings per share [abstract]
Earnings per share	Note 11 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 2023 2022 Net earnings attributable to common shareholders - basic 2,076 2,716 Dividends declared per common share (in dollars) 3.87 3.68 Weighted average number of common shares outstanding (in millions) Weighted average number of common shares outstanding - basic 912.2 911.5 Assumed exercise of stock options (1) — 0.5 Weighted average number of common shares outstanding - diluted (in millions) 912.2 912.0 (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 6,395,513 in 2023 and nil in 2022.

Trade and other receivables

Trade and other receivables	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Trade and other receivables	Note 12 Trade and other receivables FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Trade receivables (1) 3,959 4,102 Allowance for revenue adjustments (145) (160) Allowance for doubtful accounts 29 (118) (129) Current tax receivable 12 48 Commodity taxes receivable 12 11 Other accounts receivable 311 266 Total trade and other receivables 4,031 4,138 (1) The details of securitized 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. FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Current 1,052 1,021 Non-current 21 401 386 Total wireless device financing plan receivables (1) 1,453 1,407 (1) Excludes allowance for doubtful accounts and allowance for revenue adjustments on the current portion of $45 million and $46 million at December 31, 2023 and December 31, 2022, respectively, and allowance for doubtful accounts and allowance for revenue adjustments on the non-current portion of $15 million at December 31, 2023 and December 31, 2022.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
Inventory	Note 13 Inventory FOR THE YEAR ENDED DECEMBER 31 2023 2022 Wireless devices and accessories 190 238 Merchandise and other 275 418 Total inventory 465 656 The total amount of inventory subsequently recognized as an expense in cost of revenues was $3,334 million and $3,184 million for 2023 and 2022, respectively.

Contracts assets and liabilitie

Contracts assets and liabilities	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Contracts assets and liabilities	Note 14 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 2023 2022 2023 2022 Opening balance, January 1 724 665 1,085 1,045 Revenue recognized included in contract liabilities at the beginning of the year — — (734) (736) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 84 89 — — Increase in contract liabilities during the year — — 785 794 Increase in contract liabilities included in contract assets during the year (88) (83) — — Increase in contract assets from revenue recognized during the year 713 728 — — Contract assets transferred to trade receivables (613) (586) 8 14 Acquisitions / (Disposition) 4 — — — 8 Contract terminations transferred to trade receivables (60) (50) (1) (1) Other (25) (39) (55) (39) Ending balance, December 31 735 724 1,088 1,085 (1) Net of allowance for doubtful accounts of $18 million and $19 million at December 31, 2023 and December 31, 2022 , respectively. See Note 29, Financial and capital management Note 15 Contract costs The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 2023 2022 Opening balance, January 1 1,143 894 Incremental costs of obtaining a contract and contract fulfillment costs 892 807 Amortization included in operating costs (623) (558) Ending balance, December 31 1,412 1,143 Contract costs are amortized over periods ranging from 12 to 95 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, 2023. 2024 2025 2026 2027 2028 THEREAFTER TOTAL Bell CTS 3,019 1,713 765 375 171 482 6,525 Bell Media 35 — — — — — 35 Total 3,054 1,713 765 375 171 482 6,560 When estimating minimum transaction prices allocated to the remaining unfulfilled, or partially unfulfilled, performance obligations, BCE applied the practical expedient to not disclose information about remaining performance obligations that have an original expected duration of one year or less and for those contracts where we bill the same value as that which is transferred to the customer.

Contract costs

Contract costs	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Contract costs	Note 14 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 2023 2022 2023 2022 Opening balance, January 1 724 665 1,085 1,045 Revenue recognized included in contract liabilities at the beginning of the year — — (734) (736) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 84 89 — — Increase in contract liabilities during the year — — 785 794 Increase in contract liabilities included in contract assets during the year (88) (83) — — Increase in contract assets from revenue recognized during the year 713 728 — — Contract assets transferred to trade receivables (613) (586) 8 14 Acquisitions / (Disposition) 4 — — — 8 Contract terminations transferred to trade receivables (60) (50) (1) (1) Other (25) (39) (55) (39) Ending balance, December 31 735 724 1,088 1,085 (1) Net of allowance for doubtful accounts of $18 million and $19 million at December 31, 2023 and December 31, 2022 , respectively. See Note 29, Financial and capital management Note 15 Contract costs The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 2023 2022 Opening balance, January 1 1,143 894 Incremental costs of obtaining a contract and contract fulfillment costs 892 807 Amortization included in operating costs (623) (558) Ending balance, December 31 1,412 1,143 Contract costs are amortized over periods ranging from 12 to 95 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, 2023. 2024 2025 2026 2027 2028 THEREAFTER TOTAL Bell CTS 3,019 1,713 765 375 171 482 6,525 Bell Media 35 — — — — — 35 Total 3,054 1,713 765 375 171 482 6,560 When estimating minimum transaction prices allocated to the remaining unfulfilled, or partially unfulfilled, performance obligations, BCE applied the practical expedient to not disclose information about remaining performance obligations that have an original expected duration of one year or less and for those contracts where we bill the same value as that which is transferred to the customer.

Property, plant and equipment

Property, plant and equipment	12 Months Ended
	Dec. 31, 2023
Property, plant and equipment [abstract]
Property, plant and equipment	Note 17 Property, plant and equipment FOR THE YEAR ENDED DECEMBER 31, 2023 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2023 71,875 9,139 2,598 83,612 Additions 2,990 795 2,176 5,961 Business acquisitions/(business disposition) 8 (103) (100) (195) Transfers 1,368 79 (2,317) (870) Retirements and disposals (1,557) (53) (2) (1,612) Impairment losses recognized in earnings 8 — (42) — (42) Reclassified to assets held for sale 16 (8) (10) — (18) December 31, 2023 74,676 9,805 2,355 86,836 ACCUMULATED DEPRECIATION January 1, 2023 49,236 5,120 — 54,356 Depreciation 3,254 491 — 3,745 Business disposition (1) (17) — (18) Retirements and disposals (1,508) (37) — (1,545) Transfers 23 2 — 25 Reclassified to assets held for sale 16 (6) — — (6) Other (72) (1) — (73) December 31, 2023 50,926 5,558 — 56,484 NET CARRYING AMOUNT January 1, 2023 22,639 4,019 2,598 29,256 December 31, 2023 23,750 4,247 2,355 30,352 (1) Includes right-of-use assets. See Note 18, Leases, for additional details. FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2022 70,923 8,889 2,241 82,053 Additions 2,824 394 2,675 5,893 Business acquisitions/(business disposition) 11 (28) 3 (14) Transfers 1,180 51 (2,318) (1,087) Retirements and disposals (3,063) (35) (3) (3,101) Impairment losses recognized in earnings 8 — (132) — (132) December 31, 2022 71,875 9,139 2,598 83,612 ACCUMULATED DEPRECIATION January 1, 2022 49,122 4,696 — 53,818 Depreciation 3,195 465 — 3,660 Business disposition (14) (7) — (21) Retirements and disposals (3,025) (28) — (3,053) Transfers 2 (2) — — Other (44) (4) — (48) December 31, 2022 49,236 5,120 — 54,356 NET CARRYING AMOUNT January 1, 2022 21,801 4,193 2,241 28,235 December 31, 2022 22,639 4,019 2,598 29,256 (1) Includes right-of-use assets. See Note 18, Leases , for additional details.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Disclosure of 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, 2023 NOTE NETWORK LAND AND TOTAL COST January 1, 2023 3,693 4,119 7,812 Additions 832 729 1,561 Transfers (215) (4) (219) Business disposition — (20) (20) Lease terminations (37) (15) (52) Impairment losses recognized in earnings 8 — (30) (30) Reclassified to assets held for sale (2) (5) (7) December 31, 2023 4,271 4,774 9,045 ACCUMULATED DEPRECIATION January 1, 2023 1,804 1,858 3,662 Depreciation 425 364 789 Transfers (113) (1) (114) Business disposition — (3) (3) Lease terminations (13) (2) (15) December 31, 2023 2,103 2,216 4,319 NET CARRYING AMOUNT January 1, 2023 1,889 2,261 4,150 December 31, 2023 2,168 2,558 4,726 FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE NETWORK LAND AND TOTAL COST January 1, 2022 3,240 3,931 7,171 Additions 681 336 1,017 Transfers (195) (6) (201) Business acquisitions/(business disposition) 2 (11) (9) Lease terminations (35) (7) (42) Impairment losses recognized in earnings 8 — (124) (124) December 31, 2022 3,693 4,119 7,812 ACCUMULATED DEPRECIATION January 1, 2022 1,554 1,538 3,092 Depreciation 374 335 709 Transfers (112) (5) (117) Business disposition — (7) (7) Lease terminations (12) (3) (15) December 31, 2022 1,804 1,858 3,662 NET CARRYING AMOUNT January 1, 2022 1,686 2,393 4,079 December 31, 2022 1,889 2,261 4,150 Leases in net earnings The following table provides the expenses related to leases recognized in net earnings. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Interest expense on lease liabilities 193 165 Variable lease payment expenses not included in the measurement of lease liabilities 126 133 Expenses for leases of low value assets 63 60 Expenses for short-term leases 29 27 Leases in the statements of cash flows Total cash outflow related to leases was $1,455 million and $1,272 million for the year ended December 31, 2023 and December 31, 2022, 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, 2023
Intangible Assets [Abstract]
Intangible assets	Note 19 Intangible assets FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2023 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2023 10,543 1,802 603 407 13,355 2,435 5,905 1,486 9,826 23,181 Additions 471 — 1,260 149 1,880 — 53 — 53 1,933 Business acquisitions/(business disposition) 10 45 — (4) 51 31 (7) — 24 75 Transfers 897 — — (27) 870 — — — — 870 Retirements and disposals (576) (69) (2) (4) (651) — (2) (9) (11) (662) Impairment losses recognized in earnings 8 — — (45) — (45) (34) — (17) (51) (96) Amortization included in operating costs — — (1,165) — (1,165) — — — — (1,165) Reclassified to assets held for sale 16 — — — — — — — (26) (26) (26) December 31, 2023 11,345 1,778 651 521 14,295 2,432 5,949 1,434 9,815 24,110 ACCUMULATED AMORTIZATION January 1, 2023 5,734 1,060 — 204 6,998 — — — — 6,998 Amortization 1,033 98 — 42 1,173 — — — — 1,173 Retirements and disposals (574) (69) — (2) (645) — — — — (645) Transfers — — — (25) (25) — — — — (25) December 31, 2023 6,193 1,089 — 219 7,501 — — — — 7,501 NET CARRYING AMOUNT January 1, 2023 4,809 742 603 203 6,357 2,435 5,905 1,486 9,826 16,183 December 31, 2023 5,152 689 651 302 6,794 2,432 5,949 1,434 9,815 16,609 FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2022 9,565 1,736 631 404 12,336 2,409 5,786 1,580 9,775 22,111 Additions 484 1 1,208 7 1,700 — 44 — 44 1,744 Business acquisitions 6 65 — 3 74 26 75 — 101 175 Transfers 1,087 — — — 1,087 — — — — 1,087 Retirements and disposals (599) — — (7) (606) — — — — (606) Impairment losses recognized in earnings 8 — — (53) — (53) — — (94) (94) (147) Amortization included in operating costs — — (1,183) — (1,183) — — — — (1,183) December 31, 2022 10,543 1,802 603 407 13,355 2,435 5,905 1,486 9,826 23,181 ACCUMULATED AMORTIZATION January 1, 2022 5,407 969 — 165 6,541 — — — — 6,541 Amortization 926 91 — 46 1,063 — — — — 1,063 Retirements and disposals (599) — — (7) (606) — — — — (606) December 31, 2022 5,734 1,060 — 204 6,998 — — — — 6,998 NET CARRYING AMOUNT January 1, 2022 4,158 767 631 239 5,795 2,409 5,786 1,580 9,775 15,570 December 31, 2022 4,809 742 603 203 6,357 2,435 5,905 1,486 9,826 16,183

Investments in associates and j

Investments in associates and joint ventures	12 Months Ended
	Dec. 31, 2023
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 NOTE 2023 2022 Assets 4,050 3,857 Liabilities (3,875) (2,641) Total net assets 175 1,216 BCE's share of net assets 323 608 BCE’s share of net liabilities 28 (252) — Income statements FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Revenues 2,722 2,335 Expenses (3,832) (2,456) Total net losses (1,110) (121) BCE’s share of net losses 9 (553) (61)

Other non-current assets

Other non-current assets	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Other non-current assets	Note 21 Other non-current assets FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Long-term wireless device financing plan receivables 12 401 386 Long-term receivables 331 255 Derivative assets 29 116 233 Publicly-traded and privately-held investments 29 587 215 Investments (1) 29 216 184 Other 63 82 Total other non-current assets 1,714 1,355 (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, 2023
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, 2023 and 2022. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments. NOTE BELL CTS BELL BCE Balance at January 1, 2022 7,626 2,946 10,572 Acquisitions 4 334 — 334 Balance at December 31, 2022 7,960 2,946 10,906 Acquisitions, disposition and other 4 139 (81) 58 Reclassified to assets held for sale 16 — (22) (22) Balance at December 31, 2023 8,099 2,843 10,942 Impairment testing Goodwill is tested annually for impairment or when there is an indication that goodwill might be impaired, by comparing the carrying value of a CGU or group of CGUs to its recoverable amount, where the recoverable amount is the higher of fair value less costs of disposal and its value in use. RECOVERABLE AMOUNT The recoverable amount for each of the Bell CTS and Bell Media group of CGUs is its value in use. 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, including any impact from changes in interest rates and inflation. Cash flows beyond the five-year period are extrapolated using perpetuity growth rates. None of the perpetuity growth rates exceeds 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 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 CTS 1.5 % 7.0 % Bell Media 0.7 % 10.2 % We believe that any reasonable possible change in the key assumptions on which the estimate of recoverable amount of the Bell CTS group of CGUs is based would not cause its carrying amount to exceed its recoverable amount.

Trade payables and other liabil

Trade payables and other liabilities	12 Months Ended
	Dec. 31, 2023
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 2023 2022 Trade payables and accruals 3,308 3,602 Compensation payable 599 607 Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) 29 — 149 Commodity taxes payable 143 108 Derivative liabilities 29 107 106 Provisions 26 65 74 Other current liabilities 507 575 Total trade payables and other liabilities 4,729 5,221 (1) Represented 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. In January 2023, BCE repurchased the interest held by the Master Trust Fund, a trust fund that holds pension fund investments serving the pension obligations of the BCE group pension plan participants, in MLSE for a cash consideration of $149 million.

Debt due within one year

Debt due within one year	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Debt due within one year	Note 24 Debt due within one year FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2023 2022 Notes payable (1) 29 5.21 % 207 869 Loans secured by receivables (2) 29 6.16 % 1,588 1,588 Long-term debt due within one year (3) 25 3.60 % 3,247 1,680 Total debt due within one year 5,042 4,137 (1) Includes commercial paper of $149 million in U.S. dollars ($197 million in Canadian dollars) and $627 million in U.S. dollars ($849 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (2) Loans secured by receivables totaled $1,200 million in U.S. dollars ($1,588 million in Canadian dollars) and $1,173 million in U.S. dollars ($1,588 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (3) Included in long-term debt due within one year is the current portion of lease liabilities of $1,074 million and $930 million as at December 31, 2023 and December 31, 2022, respectively. Securitized receivables In 2022, we entered into a new securitization program which replaced our previous securitized trade receivables program and now includes wireless device financing plan receivables. As a result, the maximum amount available under our securitization program increased from $1.3 billion at December 31, 2021 to $2.3 billion at December 31, 2022. In 2023, we amended our securitization program to add sustainability-linked pricing. The amendment introduces a financing cost that varies based on our performance of certain sustainability performance targets. The following table provides further details on our securitized receivables programs during 2023 and 2022. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Average interest rate throughout the year 5.72 % 3.15 % Securitized receivables 3,320 3,353 The securitization program is recorded as a floating rate revolving loan secured by certain receivables. We continue to service trade receivables and wireless device financing plan receivables under the securitization program, which matures in July 2025 unless previously terminated. The lenders' interest in the collection of these 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 lenders 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, 2023. The total amount of the net available committed revolving and expansion credit facilities may be drawn at any time. In 2023, Bell Mobility Inc. (Bell Mobility) entered into a $600 million U.S. dollar uncommitted trade loan agreement to finance certain purchase obligations. Loan requests may be made until April 30, 2024, with each loan having a term of up to 24 months. The loan agreement has been hedged for foreign currency fluctuations. See Note 29, Financial and capital management, for additional details. The table below is a summary of our total bank credit facilities at December 31, 2023. TOTAL DRAWN LETTERS OF CREDIT COMMERCIAL NET AVAILABLE Committed credit facilities Unsecured revolving and expansion credit facilities (1)(2) 3,500 — — 197 3,303 Unsecured non-revolving credit facilities (3) 641 — — — 641 Other 106 — 81 — 25 Total committed credit facilities 4,247 — 81 197 3,969 Non-committed credit facilities Bell Canada 2,159 — 862 — 1,297 Bell Mobility 794 476 — — 318 Total non-committed credit facilities 2,953 476 862 — 1,615 Total committed and non-committed credit facilities 7,200 476 943 197 5,584 (1) Bell Canada’s $2.5 billion committed revolving credit facility expires in May 2028 and its $1 billion committed expansion credit facility expires in May 2026. In 2022, Bell Canada converted its committed credit facilities into a sustainability-linked loan. The amendment introduces a borrowing cost that varies based on our performance of certain sustainability performance targets. (2) As of December 31, 2023, Bell Canada’s outstanding commercial paper included $149 million in U.S. dollars ($197 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in Debt due within one year . (3) In 2022, Bell Canada entered into two 30-year senior unsecured non-revolving credit facilities in the aggregate principal amount of up to $647 million to partly fund the expansion of its broadband networks as part of government subsidy programs. In 2023, the maximum aggregate principal amount of such credit facilities was decreased to $641 million. 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 2023 2022 Debt securities 1997 trust indenture (1) 4.02 % 2024-2053 19,768 16,747 1976 trust indenture 9.38 % 2027-2054 975 975 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (2) 3.58 % 2024-2052 7,529 6,525 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 5.82 % 2024-2068 4,857 4,402 Bell Mobility trade loan (3) 6.98 % 2025 476 — Other 422 449 Total debt 34,527 29,598 Net unamortized discount (33) (34) Unamortized debt issuance costs (112) (101) Less: Amount due within one year 24 (3,247) (1,680) Total long-term debt 31,135 27,783 (1) At December 31, 2023 and 2022, $1,625 million and $500 million, respectively, have been swapped from fixed to floating using interest rate swaps. As at December 31, 2023, $700 million and $525 million have been swapped from fixed to floating with forward interest rate swaps starting in 2024 and 2028, respectively. See Note 29, Financial and capital management, for additional details. (2) At December 31, 2023 and 2022, notes issued under the 2016 U.S. trust indenture totaled $5,700 million and $4,850 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations with cross currency interest rate swaps, including $600 million in U.S. dollars, which has been swapped from fixed to floating. See Note 29 , Financial and capital management , for additional details. (3) At December 31, 2023, loans incurred under the Bell Mobility trade loan agreement totaled $360 million in U.S. dollars and have been hedged for foreign currency fluctuations with 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 were issued at a fixed interest rate. We have entered into interest rate and cross currency interest rate derivatives to manage interest rate risk as disclosed in Note 29, Financial and capital management . Restrictions Some of our debt agreements: • impose covenants and new issue tests • require us to make an offer to repurchase certain series of debt securities upon the occurrence of a change of control event as defined in the relevant debt agreements We are in compliance with all conditions and restrictions under such debt agreements. All outstanding debt securities 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. 2023 On November 14, 2023, Bell Canada issued, under its 1997 trust indenture, 5.85% Series M-57 medium-term note (MTN) debentures, with a principal amount of $300 million, which mature on November 10, 2032. The Series M-57 debentures were issued pursuant to a re-opening of an existing series of MTN debentures. Additionally on the same date, Bell Canada issued under its 1997 trust indenture, 5.25% Series M-62 MTN debentures, with a principal amount of $700 million, which mature on March 15, 2029. On August 11, 2023, Bell Canada issued, under its 1997 trust indenture, 5.15% Series M-60 MTN debentures, with a principal amount of $600 million, which mature on November 14, 2028. Additionally, on the same date, Bell Canada issued under its 1997 trust indenture, 5.60% Series M-61 MTN debentures, with a principal amount of $400 million, which mature on August 11, 2053. On May 11, 2023, Bell Canada issued, under its 2016 trust indenture, 5.100% Series US-8 Notes, with a principal amount of $850 million in U.S. dollars ($1,138 million in Canadian dollars), which mature on May 11, 2033. The Series US-8 Notes have been hedged for foreign currency fluctuations with cross currency interest rate swaps. See Note 29, Financial and capital management , for additional details. On February 9, 2023, Bell Canada issued, under its 1997 trust indenture, 4.55% Series M-58 MTN debentures, with a principal amount of $1,050 million, which mature on February 9, 2030. Additionally, on the same date, Bell Canada issued, under its 1997 trust indenture, 5.15% Series M-59 MTN debentures, with a principal amount of $450 million, which mature on February 9, 2053. Subsequent to year end, on February 15, 2024, Bell Canada issued, under its 2016 trust indenture, 5.200% Series US-9 Notes, with a principal amount of $700 million in U.S. dollars ($942 million in Canadian dollars), which mature on February 15, 2034. The Series US-9 Notes have been hedged for foreign currency fluctuations with cross currency interest rate swaps. Additionally, on the same date, Bell Canada issued, under its 2016 trust indenture, 5.550% Series US-10 Notes, with a principal amount of $750 million in U.S. dollars ($1,009 million in Canadian dollars), which mature on February 15, 2054. The Series US-10 Notes have been hedged for foreign currency fluctuations with cross currency interest rate swaps and in addition, $336 million in Canadian dollars have been hedged for changes in fair value with interest rate swaps. 2022 On November 10, 2022, Bell Canada issued, under its 1997 trust indenture, 5.85% Series M-57 MTN debentures, with a principal amount of $1 billion, which mature on November 10, 2032. On March 16, 2022, Bell Canada redeemed, 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. As a result, for the year ended December 31, 2022, we recognized early debt redemption charges of $18 million, which were recorded in Other expense in the income statements. On February 11, 2022, Bell Canada issued, under its 2016 trust indenture, 3.650% 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 with cross currency interest rate swaps. See Note 29, Financial and capital management , for additional details.

Long-term debt

Long-term debt	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Long-term debt	Note 24 Debt due within one year FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2023 2022 Notes payable (1) 29 5.21 % 207 869 Loans secured by receivables (2) 29 6.16 % 1,588 1,588 Long-term debt due within one year (3) 25 3.60 % 3,247 1,680 Total debt due within one year 5,042 4,137 (1) Includes commercial paper of $149 million in U.S. dollars ($197 million in Canadian dollars) and $627 million in U.S. dollars ($849 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (2) Loans secured by receivables totaled $1,200 million in U.S. dollars ($1,588 million in Canadian dollars) and $1,173 million in U.S. dollars ($1,588 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (3) Included in long-term debt due within one year is the current portion of lease liabilities of $1,074 million and $930 million as at December 31, 2023 and December 31, 2022, respectively. Securitized receivables In 2022, we entered into a new securitization program which replaced our previous securitized trade receivables program and now includes wireless device financing plan receivables. As a result, the maximum amount available under our securitization program increased from $1.3 billion at December 31, 2021 to $2.3 billion at December 31, 2022. In 2023, we amended our securitization program to add sustainability-linked pricing. The amendment introduces a financing cost that varies based on our performance of certain sustainability performance targets. The following table provides further details on our securitized receivables programs during 2023 and 2022. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Average interest rate throughout the year 5.72 % 3.15 % Securitized receivables 3,320 3,353 The securitization program is recorded as a floating rate revolving loan secured by certain receivables. We continue to service trade receivables and wireless device financing plan receivables under the securitization program, which matures in July 2025 unless previously terminated. The lenders' interest in the collection of these 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 lenders 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, 2023. The total amount of the net available committed revolving and expansion credit facilities may be drawn at any time. In 2023, Bell Mobility Inc. (Bell Mobility) entered into a $600 million U.S. dollar uncommitted trade loan agreement to finance certain purchase obligations. Loan requests may be made until April 30, 2024, with each loan having a term of up to 24 months. The loan agreement has been hedged for foreign currency fluctuations. See Note 29, Financial and capital management, for additional details. The table below is a summary of our total bank credit facilities at December 31, 2023. TOTAL DRAWN LETTERS OF CREDIT COMMERCIAL NET AVAILABLE Committed credit facilities Unsecured revolving and expansion credit facilities (1)(2) 3,500 — — 197 3,303 Unsecured non-revolving credit facilities (3) 641 — — — 641 Other 106 — 81 — 25 Total committed credit facilities 4,247 — 81 197 3,969 Non-committed credit facilities Bell Canada 2,159 — 862 — 1,297 Bell Mobility 794 476 — — 318 Total non-committed credit facilities 2,953 476 862 — 1,615 Total committed and non-committed credit facilities 7,200 476 943 197 5,584 (1) Bell Canada’s $2.5 billion committed revolving credit facility expires in May 2028 and its $1 billion committed expansion credit facility expires in May 2026. In 2022, Bell Canada converted its committed credit facilities into a sustainability-linked loan. The amendment introduces a borrowing cost that varies based on our performance of certain sustainability performance targets. (2) As of December 31, 2023, Bell Canada’s outstanding commercial paper included $149 million in U.S. dollars ($197 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in Debt due within one year . (3) In 2022, Bell Canada entered into two 30-year senior unsecured non-revolving credit facilities in the aggregate principal amount of up to $647 million to partly fund the expansion of its broadband networks as part of government subsidy programs. In 2023, the maximum aggregate principal amount of such credit facilities was decreased to $641 million. 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 2023 2022 Debt securities 1997 trust indenture (1) 4.02 % 2024-2053 19,768 16,747 1976 trust indenture 9.38 % 2027-2054 975 975 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (2) 3.58 % 2024-2052 7,529 6,525 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 5.82 % 2024-2068 4,857 4,402 Bell Mobility trade loan (3) 6.98 % 2025 476 — Other 422 449 Total debt 34,527 29,598 Net unamortized discount (33) (34) Unamortized debt issuance costs (112) (101) Less: Amount due within one year 24 (3,247) (1,680) Total long-term debt 31,135 27,783 (1) At December 31, 2023 and 2022, $1,625 million and $500 million, respectively, have been swapped from fixed to floating using interest rate swaps. As at December 31, 2023, $700 million and $525 million have been swapped from fixed to floating with forward interest rate swaps starting in 2024 and 2028, respectively. See Note 29, Financial and capital management, for additional details. (2) At December 31, 2023 and 2022, notes issued under the 2016 U.S. trust indenture totaled $5,700 million and $4,850 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations with cross currency interest rate swaps, including $600 million in U.S. dollars, which has been swapped from fixed to floating. See Note 29 , Financial and capital management , for additional details. (3) At December 31, 2023, loans incurred under the Bell Mobility trade loan agreement totaled $360 million in U.S. dollars and have been hedged for foreign currency fluctuations with 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 were issued at a fixed interest rate. We have entered into interest rate and cross currency interest rate derivatives to manage interest rate risk as disclosed in Note 29, Financial and capital management . Restrictions Some of our debt agreements: • impose covenants and new issue tests • require us to make an offer to repurchase certain series of debt securities upon the occurrence of a change of control event as defined in the relevant debt agreements We are in compliance with all conditions and restrictions under such debt agreements. All outstanding debt securities 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. 2023 On November 14, 2023, Bell Canada issued, under its 1997 trust indenture, 5.85% Series M-57 medium-term note (MTN) debentures, with a principal amount of $300 million, which mature on November 10, 2032. The Series M-57 debentures were issued pursuant to a re-opening of an existing series of MTN debentures. Additionally on the same date, Bell Canada issued under its 1997 trust indenture, 5.25% Series M-62 MTN debentures, with a principal amount of $700 million, which mature on March 15, 2029. On August 11, 2023, Bell Canada issued, under its 1997 trust indenture, 5.15% Series M-60 MTN debentures, with a principal amount of $600 million, which mature on November 14, 2028. Additionally, on the same date, Bell Canada issued under its 1997 trust indenture, 5.60% Series M-61 MTN debentures, with a principal amount of $400 million, which mature on August 11, 2053. On May 11, 2023, Bell Canada issued, under its 2016 trust indenture, 5.100% Series US-8 Notes, with a principal amount of $850 million in U.S. dollars ($1,138 million in Canadian dollars), which mature on May 11, 2033. The Series US-8 Notes have been hedged for foreign currency fluctuations with cross currency interest rate swaps. See Note 29, Financial and capital management , for additional details. On February 9, 2023, Bell Canada issued, under its 1997 trust indenture, 4.55% Series M-58 MTN debentures, with a principal amount of $1,050 million, which mature on February 9, 2030. Additionally, on the same date, Bell Canada issued, under its 1997 trust indenture, 5.15% Series M-59 MTN debentures, with a principal amount of $450 million, which mature on February 9, 2053. Subsequent to year end, on February 15, 2024, Bell Canada issued, under its 2016 trust indenture, 5.200% Series US-9 Notes, with a principal amount of $700 million in U.S. dollars ($942 million in Canadian dollars), which mature on February 15, 2034. The Series US-9 Notes have been hedged for foreign currency fluctuations with cross currency interest rate swaps. Additionally, on the same date, Bell Canada issued, under its 2016 trust indenture, 5.550% Series US-10 Notes, with a principal amount of $750 million in U.S. dollars ($1,009 million in Canadian dollars), which mature on February 15, 2054. The Series US-10 Notes have been hedged for foreign currency fluctuations with cross currency interest rate swaps and in addition, $336 million in Canadian dollars have been hedged for changes in fair value with interest rate swaps. 2022 On November 10, 2022, Bell Canada issued, under its 1997 trust indenture, 5.85% Series M-57 MTN debentures, with a principal amount of $1 billion, which mature on November 10, 2032. On March 16, 2022, Bell Canada redeemed, 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. As a result, for the year ended December 31, 2022, we recognized early debt redemption charges of $18 million, which were recorded in Other expense in the income statements. On February 11, 2022, Bell Canada issued, under its 2016 trust indenture, 3.650% 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 with cross currency interest rate swaps. See Note 29, Financial and capital management , for additional details.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2023
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, 2023 165 197 362 Additions 6 39 45 Usage (5) (26) (31) Reversals (3) (22) (25) December 31, 2023 163 188 351 Current 23 30 35 65 Non-current 28 133 153 286 December 31, 2023 163 188 351 (1) Other includes environmental, legal, vacant space and other provisions.

Post-employment benefit plans

Post-employment benefit plans	12 Months Ended
	Dec. 31, 2023
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 2023 2022 DB pension (128) (193) DC pension (133) (118) OPEBs (1) (2) Less: Capitalized benefit plans cost 56 64 Total post-employment benefit plans service cost (206) (249) COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS FINANCING INCOME FOR THE YEAR ENDED DECEMBER 31 2023 2022 DB pension 149 84 OPEBs (41) (33) Total net return on post-employment benefit plans 108 51 The statements of comprehensive income include the following amounts before income taxes. 2023 2022 Cumulative gains recognized directly in equity, January 1 985 419 Actuarial (losses) gains in other comprehensive (loss) income (1) (835) 894 Decrease (increase) in the effect of the asset limit in other comprehensive (loss) income (2) 282 (328) Cumulative gains recognized directly in equity, December 31 432 985 (1) The cumulative actuarial gains recognized in the statements of comprehensive income are $864 million at December 31, 2023. (2) The cumulative increase in the effect of the asset limit recognized in the statements of comprehensive income is $432 million at December 31, 2023. COMPONENTS OF POST-EMPLOYMENT BENEFIT ASSETS (OBLIGATIONS) The following table shows the change in post-employment benefit obligations and the fair value of plan assets. DB PENSION PLANS OPEB PLANS TOTAL 2023 2022 2023 2022 2023 2022 Post-employment benefit obligations, January 1 (19,295) (24,544) (1,138) (1,457) (20,433) (26,001) Current service cost (128) (193) (1) (2) (129) (195) Interest on obligations (993) (770) (58) (44) (1,051) (814) Actuarial (losses) gains (1) (1,572) 4,856 51 294 (1,521) 5,150 Benefit payments 1,401 1,366 72 70 1,473 1,436 Employee contributions (8) (9) — — (8) (9) Other — (1) — 1 — — Post-employment benefit obligations, December 31 (20,595) (19,295) (1,074) (1,138) (21,669) (20,433) Fair value of plan assets, January 1 23,355 28,040 327 351 23,682 28,391 Expected return on plan assets (2) 1,195 875 17 11 1,212 886 Actuarial gains (losses) (1) 692 (4,227) (6) (29) 686 (4,256) Benefit payments (1,401) (1,366) (72) (70) (1,473) (1,436) Employer contributions 41 81 64 64 105 145 Employee contributions 8 9 — — 8 9 Transfers to DC plans (124) (57) — — (124) (57) Other 2 — — — 2 — Fair value of plan assets, December 31 23,768 23,355 330 327 24,098 23,682 Plan asset (deficit) 3,173 4,060 (744) (811) 2,429 3,249 Effect of asset limit (719) (980) — — (719) (980) Interest on effect of asset limit (53) (21) — — (53) (21) Post-employment benefit asset (liability), December 31 2,401 3,059 (744) (811) 1,657 2,248 Post-employment benefit assets 2,935 3,559 — — 2,935 3,559 Post-employment benefit obligations (534) (500) (744) (811) (1,278) (1,311) (1) Actuarial (losses) gains include experience gains of $734 million in 2023 and losses of ($4,729) million in 2022. (2) The actual return (loss) on plan assets was $1,898 million or 8.8% in 2023 and ($3,370) million or (11.6%) in 2022. FUNDED STATUS OF POST-EMPLOYMENT BENEFIT PLANS 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 2023 2022 2023 2022 2023 2022 2023 2022 Present value of post-employment benefit obligations (20,004) (18,741) (1,453) (1,461) (212) (231) (21,669) (20,433) Fair value of plan assets 23,703 23,291 395 391 — — 24,098 23,682 Plan surplus (deficit) 3,699 4,550 (1,058) (1,070) (212) (231) 2,429 3,249 Effect of asset limit (772) (1,001) — — — — (772) (1,001) Post-employment benefit asset (liability) 2,927 3,549 (1,058) (1,070) (212) (231) 1,657 2,248 (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 2023 2022 Post-employment benefit obligations Discount rate 4.6 % 5.3 % Rate of compensation increase 2.25 % 2.25 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.4 23.3 (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 2023 2022 Net post-employment benefit plans cost Discount rate 5.3 % 3.4 % 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 23.3 (1) Cost of living indexation rate is only applicable to DB pension plans. The weighted average duration of the post-employment benefit obligation is 12 years. We assumed the following trend rates in healthcare costs: • an annual increase in the cost of medication of 6.5% for 2023 decreasing to 4.0% over 20 years • an annual increase in the cost of covered dental benefits of 4.5% • 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 4.5% 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 (3) Post-employment benefit obligations 64 (47) 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 % (83) 78 (1,146) 1,255 Cost of living indexation rate 0.5 % 55 (46) 1,007 (822) Life expectancy at age 65 1 year 38 (39) 714 (735) 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 2023 and the allocation of our post-employment benefit plan assets at December 31, 2023 and 2022. WEIGHTED AVERAGE TOTAL PLAN ASSETS FAIR VALUE ASSET CATEGORY 2023 December 31, 2023 December 31, 2022 Equity securities 0%-40% 13 % 15 % Debt securities 50%-100% 55 % 52 % Alternative investments 0%-50% 32 % 33 % 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 2023 2022 Observable markets data Equity securities Canadian 858 824 Foreign 2,265 2,555 Debt securities Canadian 10,284 9,904 Foreign 1,550 1,537 Money market 1,222 739 Non-observable markets inputs Alternative investments Private equities 831 1,017 Hedge funds 1,268 1,374 Real estate and infrastructure 4,221 4,297 Private debt 1,237 1,048 Other 32 60 Total 23,768 23,355 Equity securities included approximately $9 million of BCE common shares, or 0.04% of total plan assets, at December 31, 2023 and $11 million of BCE common shares, or 0.05% of total plan assets, at December 31, 2022. Debt securities included approximately $92 million of Bell Canada debentures, or 0.39% of total plan assets, at December 31, 2023 and approximately $85 million of Bell Canada debentures, or 0.40% of total plan assets, at December 31, 2022. Alternative investments included an investment in MLSE of $149 million, or 0.64% of total plan assets, at December 31, 2022. In 2023, BCE repurchased the Master Trust Fund's interest for cash consideration of $149 million. As such, the Master Trust Fund no longer has any investment in MLSE as at December 31, 2023. The Bell Canada Pension Plan has an investment arrangement which hedges part of its exposure to potential increases in longevity, which covers approximately $3 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 2023 2022 2023 2022 2023 2022 Contributions/payments (41) (81) (11) (59) (64) (64) We expect to contribute approximately $45 million to our DB pension plans in 2024, subject to actuarial valuations being completed. We expect to contribute approximately $10 million to the DC pension plans and to pay approximately $60 million to beneficiaries under OPEB plans in 2024.

Other non-current liabilities

Other non-current liabilities	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Other non-current liabilities	Note 28 Other non-current liabilities FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Provisions 26 286 288 Long-term disability benefits obligation 269 260 Derivative liabilities 29 607 191 Joint venture obligation 9, 20 252 — Other 303 331 Total other non-current liabilities 1,717 1,070

Financial and capital managemen

Financial and capital management	12 Months Ended
	Dec. 31, 2023
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 and equity price risk. DERIVATIVES We use derivative instruments to manage our exposure to foreign currency risk, interest rate risk and changes in the price of BCE common shares. 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, cash equivalents, short-term investments, trade and other receivables, trade payables and other liabilities, interest payable, dividends payable, notes payable and loans secured by 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 carrying value of the Bell Mobility trade loans approximates fair value given their average remaining duration is short and they bear interest at a variable rate. The following table provides the fair value details of other financial instruments measured at amortized cost in the statements of financial position. December 31, 2023 December 31, 2022 CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE Debt securities and other debt Debt due within one year and long-term debt Quoted market price of debt 24, 25 29,049 28,225 25,061 23,026 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 OF ASSET (LIABILITY) 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, 2023 Publicly-traded and privately-held investments (3) Other non-current assets 21 587 10 — 577 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (488) — (488) — Other Other non-current assets and liabilities 147 — 216 (69) December 31, 2022 Publicly-traded and privately-held investments (3) Other non-current assets 21 215 9 — 206 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 72 — 72 — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 108 — 184 (76) (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 revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumption relating to revenue and earnings multiples may result in a significant increase (decrease) in the fair value of our level 3 financial instruments. (3) Unrealized gains and losses are recorded in Other comprehensive (loss) income in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the deficit in the statements of financial position when realized. (4) Represented BCE’s obligation to repurchase the Master Trust Fund's 9% interest in MLSE at a price not less than an agreed minimum price. In January 2023, BCE repurchased the interest in MLSE held by the Master Trust Fund for a cash consideration of $149 million. 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, 2023 and 2022. 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, and consider, among other factors, the effects of changes in interest rates and inflation. The following table provides the change in allowance for doubtful accounts for trade receivables. NOTE 2023 2022 Balance, January 1 (129) (136) Additions (126) (109) Usage and reversals 137 116 Balance, December 31 12 (118) (129) 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 2023 2022 Trade receivables not past due 3,158 3,215 Trade receivables past due Under 60 days 421 434 60 to 120 days 209 253 Over 120 days 53 71 Trade receivables, net of allowance for doubtful accounts 3,841 3,973 The following table provides the change in allowance for doubtful accounts for contract assets. NOTE 2023 2022 Balance, January 1 (19) (20) Additions (40) (20) Usage and reversals 41 21 Balance, December 31 (18) (19) Current (6) (7) Non-current (12) (12) Balance, December 31 14 (18) (19) LIQUIDITY RISK Our cash, cash equivalents, short-term investments, amounts available under our securitized receivables program, 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, 2023 for each of the next five years and thereafter. AT DECEMBER 31, 2023 NOTE 2024 2025 2026 2027 2028 THERE- TOTAL Total debt, excluding lease liabilities 25 2,172 2,690 1,609 1,742 2,120 19,337 29,670 Lease liabilities (1) 25 1,245 1,034 673 403 334 2,041 5,730 Notes payable 24 207 — — — — — 207 Loan secured by receivables 24 1,588 — — — — — 1,588 Interest payable on long-term debt, notes payable 1,301 1,133 1,060 1,019 962 10,548 16,023 Net (receipts) payments on cross currency interest rate swaps and interest rate swaps (6) 18 (5) (11) (9) (70) (83) Total 6,507 4,875 3,337 3,153 3,407 31,856 53,135 (1) Includes imputed interest of $873 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 In 2023, we entered into cross currency interest rate swaps with a notional amount of $360 million in U.S. dollars ($491 million in Canadian dollars) to hedge the U.S. currency exposure of outstanding loans maturing in 2025 under our Bell Mobility trade loan agreement. The fair value of the cross currency interest rate swaps at December 31, 2023 was a net liability of $15 million recognized in Other current assets and Other non-current liabilities in the statements of financial position. See Note 24, Debt due within one year and Note 25, Long-term debt , for additional details. In 2023, we entered into cross currency interest rate swaps with a notional amount of $850 million in U.S. dollars ($1,138 million in Canadian dollars) to hedge the U.S. currency exposure of our US-8 Notes maturing in 2033. The fair value of the cross currency interest rate swaps at December 31, 2023 was a net liability of $37 million recognized in Other current assets , Trade payables and other liabilities and Other non-current liabilities in the statements of financial position. See Note 25, Long-term debt , for additional details. In 2022, we entered into cross currency interest rate swaps with a notional amount of $750 million in U.S. dollars ($954 million in Canadian dollars) to hedge the U.S. currency exposure of our US-7 Notes maturing in 2052. In connection with these swaps, we settled the forward starting interest rate swaps and cross currency basis rate swaps entered into in 2021, each of which had a notional amount of $127 million. The fair value of the cross currency interest rate swaps at December 31, 2023 and December 31, 2022 was a liability of $132 million and $46 million, respectively, recognized in Trade payables and other liabilities and Other non-current liabilities in the statements of financial position. See Note 25, Long-term debt , for additional details. A 10% depreciation (appreciation) in the value of the Canadian dollar relative to the U.S. dollar would result in a gain of $28 million (loss of $100 million) recognized in net earnings at December 31, 2023 and a gain of $124 million (loss of $123 million) recognized in Other comprehensive (loss) income at December 31, 2023, 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 $5 million recognized in Other comprehensive (loss) income at December 31, 2023, 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, 2023. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow (1) USD 1,207 CAD 1,609 2024 Loans Cash flow USD 150 CAD 201 2024 Commercial paper Cash flow USD 624 CAD 790 2024 Anticipated purchases Cash flow PHP 2,885 CAD 69 2024 Anticipated purchases Cash flow USD 495 CAD 645 2025 Anticipated purchases Economic USD 210 CAD 277 2024 Anticipated purchases Economic - options (2) USD 175 CAD 225 2024 Anticipated purchases Economic - call options USD 244 CAD 327 2024 Anticipated purchases Economic - call options CAD 225 USD 156 2024 Anticipated purchases Economic - put options USD 519 CAD 675 2024 Anticipated purchases Economic USD 120 CAD 158 2025 Anticipated purchases Economic - options (2) USD 65 CAD 85 2025 Anticipated purchases Economic - call options USD 540 CAD 694 2025 Anticipated purchases Economic - put options USD 360 CAD 461 2025 Anticipated purchases (1) Forward contracts to hedge loans secured by receivables under our securitization program. See Note 24, Debt due within one year , for additional information. (2) Foreign currency options with a leverage provision and a profit cap limitation. INTEREST RATE EXPOSURES In 2023, we sold interest rate swaptions with a notional amount of $250 million to hedge economically the fair value of our Series M-53 MTN debentures and we sold interest rate swaptions with a notional amount of $425 million to hedge economically the floating interest rate exposure relating to these debentures. These swaptions matured unexercised. In 2023, we also entered into interest rate swaps with a notional amount of $125 million to hedge the fair value of our Series M-53 MTN debentures maturing in 2027. In 2022, we sold interest rate swaptions with a notional amount of $1,000 million to hedge economically the fair value of our Series M-53 MTN debentures. Swaptions of a notional amount of $500 million were exercised and the remaining swaptions matured unexercised. The resulting interest rate swaps of a notional amount of $500 million hedge the fair value of our Series M-53 MTN debentures. The fair value of the interest rate swaps at December 31, 2023 and 2022 was a net liability of $4 million and $14 million, respectively, recognized in Trade payables and other liabilities , Other non-current assets and Other non-current liabilities in the statements of financial position. A gain (loss) of $4 million and ($7) million for the year ended December 31, 2023 and 2022, respectively, relating to the interest rate swaptions is recognized in Other expense in the income statements. See Note 25, Long-term debt , for additional details. In 2023, we entered into forward starting interest rate swaps, effective from 2024, with a notional amount of $700 million to hedge the fair value of our series M-62 MTN debentures maturing in 2029. The fair value of the interest rate swaps at December 31, 2023 was an asset of $22 million recognized in Other current assets and Other non-current assets in the statements of financial position. See Note 25, Long-term debt , for additional details. In 2023, we sold interest rate swaptions with a notional amount of $375 million to hedge economically the fair value of our Series M-52 MTN debentures. These swaptions were exercised in 2023, giving rise to a loss of $1 million recognized in Other expense in the income statements. The resulting interest rate swaps with a notional amount of $375 million hedge the fair value of our Series M-52 MTN debentures maturing in 2030. In 2023, we also entered into additional interest rate swaps with a notional amount of $125 million to hedge the fair value of our Series M-52 MTN debentures. The fair value of the interest rate swaps at December 31, 2023 was a net asset of $12 million recognized in Other current assets , Trade payables and other liabilities and Other non-current assets in the statements of financial position. See Note 25, Long-term debt , for additional details. In 2023, we sold interest rate swaptions with a notional amount of $125 million to hedge economically the fair value of our Series M-57 MTN debentures. These swaptions were exercised in 2023, giving rise to a loss of $2 million recognized in Other expense in the income statements. The resulting interest rate swaps with a notional amount of $125 million hedge the fair value of our Series M-57 MTN debentures maturing in 2032. In 2023, we also entered into additional interest rate swaps with a notional amount of $375 million to hedge the fair value of our Series M-57 MTN debentures. The fair value of the interest rate swaps at December 31, 2023 was a net asset of $24 million 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. See Note 25, Long-term debt , for additional details. In 2023, we entered into forward starting interest rate swaps, effective from 2028, with a notional amount of $125 million to hedge the fair value of our series M-59 MTN debentures maturing in 2053. In 2023, we also entered into forward starting interest rate swaps, effective from 2028, with a notional amount of $400 million to hedge the fair value of our series M-61 MTN debentures maturing in 2053. The fair value of the interest rate swaps at December 31, 2023 was an asset of $48 million recognized in Other non-current assets in the statements of financial position. See Note 25, Long-term debt , for additional details. In 2023, we entered into an amortizing interest rate swap with an initial notional amount of $197 million, to hedge the interest rate exposure on other debt maturing in 2028. The fair value of the amortizing interest rate swap at December 31, 2023 was a net liability of $2 million recognized in Other current assets and Other non-current liabilities in the statements of financial position. In 2022, we entered into cross currency basis rate swaps maturing in 2023 with a notional amount of $638 million to hedge economically the basis rate exposure on future debt issuances. In 2023, the maturity date of these cross currency basis rate swaps was extended to 2024 resulting in an increase in their notional amount to $644 million at December 31, 2023. The fair value of the cross currency basis rate swaps at December 31, 2023 and 2022 was a liability of $13 million and $33 million, respectively, recognized in Trade payables and other liabilities in the statements of financial position. A gain (loss) of $20 million and ($33) million for the year ended December 31, 2023 and 2022, respectively, relating to the basis rate swaps is recognized in Other expense in the income statements. We use leveraged interest rate options to hedge economically the dividend rate resets on $582 million of our preferred shares which had varying reset dates in 2021 for the periods ending in 2026. The fair value of the leveraged interest rate options at December 31, 2023 and 2022 was nil and a liability of $1 million, respectively, recognized in Trade payables and other liabilities and Other non-current liabilities in the statements of financial position. A 1% increase (decrease) in interest rates would result in a loss (gain) of $26 million recognized in net earnings at December 31, 2023, with all other variables held constant. A 0.1% increase (decrease) in cross currency basis swap rates would result in a gain (loss) of $11 million recognized in net earnings at December 31, 2023, 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. The fair value of our equity forward contracts at December 31, 2023 and December 31, 2022 was a net liability of $162 million and $48 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 loss of $103 million and $53 million for the year ended December 31, 2023 and 2022, respectively, relating to the equity forward contracts is recognized in Other expense in the income statements. See Note 31, Share-based payments , for additional details. A 5% increase (decrease) in the market price of BCE’s common shares would result in a gain (loss) of $29 million recognized in net earnings at December 31, 2023, with all other variables held constant. Capital management We have various capital policies, procedures and processes which are utilized to seek 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, cash, cash equivalents and short-term investments. In 2023 and 2022, the key ratios that we used to monitor and manage our capital structure were a net debt leverage ratio (1) and an adjusted EBITDA to adjusted net interest expense ratio (2) . In 2023 and 2022, 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, 2023, we had exceeded the limit of our internal net debt leverage ratio target range by 0.98 and exceeded our adjusted EBITDA to adjusted net interest expense ratio target by 0.56. Going forward, our objective is to see our net debt leverage ratio decline over time to be in the range of 3.0 times adjusted EBITDA. While currently in excess of this level, our net debt leverage ratio is still consistent with a strong balance sheet, ample financial flexibility and investment grade credit ratings. Additionally, given the correlation between adjusted EBITDA to adjusted net interest expense ratio and the net debt leverage ratio, we are simplifying our internal targets to reflect the net debt leverage ratio only and will not report against adjusted EBITDA to adjusted net interest expense in the future. We believe that this ratio is of less relative importance to our investors, lenders and other stakeholders as a measure of the strength of our capital structure. We believe that certain investors and analysts use our net debt leverage ratio as a measure of financial leverage and health of the company. The following table provides a summary of our key ratios. AT DECEMBER 31 2023 2022 Net debt leverage ratio 3.48 3.30 Adjusted EBITDA to adjusted net interest expense ratio 6.94 8.50 On February 7, 2024, the board of directors of BCE approved an increase of 3.1% in the annual dividend on BCE's common shares, from $3.87 to $3.99 per common share. On February 1, 2023, the board of directors of BCE approved an increase of 5.2% in the annual dividend on BCE's common shares, from $3.68 to $3.87 per common share. In Q4 2023, 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, cash equivalents and short-term investments, 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, 2023
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, 2023. There were no Second Preferred Shares issued and outstanding at December 31, 2023. BCE’s articles of amalgamation, as amended, describe the terms and conditions of these shares in detail. ANNUAL STATED CAPITAL SERIES CONVERTIBLE CONVERSION DATE REDEMPTION DATE REDEMPTION NUMBER OF SHARES ISSUED AND DECEMBER 31, 2023 DECEMBER 31, 2022 Q floating Series R December 1, 2030 At any time $25.50 — — — R (1) 3.018 % Series Q December 1, 2025 December 1, 2025 $25.00 7,764,800 194 200 S floating Series T November 1, 2026 At any time $25.50 2,054,167 51 53 T (1) 4.99 % Series S November 1, 2026 November 1, 2026 $25.00 5,301,633 132 146 Y floating Series Z December 1, 2027 At any time $25.50 6,451,752 161 175 Z (1) 5.346 % Series Y December 1, 2027 December 1, 2027 $25.00 2,708,031 68 74 AA (1) 4.94 % Series AB September 1, 2027 September 1, 2027 $25.00 11,482,631 293 312 AB floating Series AA September 1, 2027 At any time $25.50 6,918,839 176 195 AC (1) 5.08 % Series AD March 1, 2028 March 1, 2028 $25.00 6,482,274 165 255 AD floating Series AC March 1, 2028 At any time $25.50 12,513,726 319 254 AE floating Series AF February 1, 2025 At any time $25.50 6,022,513 151 162 AF (1) 3.865 % Series AE February 1, 2025 February 1, 2025 $25.00 9,076,087 227 237 AG (1) 3.37 % Series AH May 1, 2026 May 1, 2026 $25.00 8,442,830 211 223 AH floating Series AG May 1, 2026 At any time $25.50 4,784,070 120 125 AI (1) 3.39 % Series AJ August 1, 2026 August 1, 2026 $25.00 9,246,640 231 237 AJ floating Series AI August 1, 2026 At any time $25.50 4,118,260 103 111 AK (1) 3.306 % Series AL December 31, 2026 December 31, 2026 $25.00 22,303,812 558 578 AL (2) floating Series AK December 31, 2026 At any time 1,755,688 44 45 AM (1) 2.939 % Series AN March 31, 2026 March 31, 2026 $25.00 10,183,378 233 239 AN (2) floating Series AM March 31, 2026 At any time 1,035,822 24 24 AO (3) fixed Series AP — — — AP (3) floating Series AO — — — AQ (1) 6.538 % Series AR September 30, 2028 September 30, 2028 $25.00 8,303,614 206 225 AR (4) floating Series AQ September 30, 2033 At any time — — — 3,667 3,870 (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) On March 31, 2022, BCE redeemed its 4,600,000 issued and outstanding Series AO First Preferred Shares with a stated capital of $118 million for a total cost of $115 million. The remaining $3 million was recorded to contributed surplus. (4) If Series AR First Preferred Shares are issued on September 30, 2028, BCE may redeem such shares at $25.00 per share on September 30, 2033 and every five years thereafter (each, a Series conversion date). Alternatively, BCE may redeem Series AR Preferred Shares at $25.50 per share on any date which is not a Series conversion date for such series of First Preferred Shares. NORMAL COURSE ISSUER BID FOR BCE FIRST PREFERRED SHARES On November 2, 2023, BCE announced the renewal of 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, 2024, or an earlier date should BCE complete its purchases under the NCIB. In 2023, BCE repurchased and canceled 8,124,533 First Preferred Shares under its NCIB with a stated capital of $203 million for a total cost of $140 million. The remaining $63 million was recorded to contributed surplus. Subsequent to year end, BCE repurchased and canceled 1,412,388 First Preferred Shares under its NCIB with a stated capital of $36 million for a total cost of $25 million. The remaining $11 million was recorded to contributed surplus. On November 3, 2022, BCE announced the renewal of 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 extended from November 9, 2022 to November 8, 2023. In 2022, BCE repurchased and canceled 584,300 First Preferred Shares with a stated capital of $15 million for a total cost of $10 million. The remaining $5 million was recorded to contributed surplus. VOTING RIGHTS All of the issued and outstanding First Preferred Shares at December 31, 2023 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 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, 2023 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. 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, 2023 and 2022. The following table provides details about the outstanding common shares of BCE. 2023 2022 NOTE NUMBER OF STATED NUMBER OF STATED Outstanding, January 1 911,982,866 20,840 909,018,871 20,662 Shares issued under deferred share plan 843 — 11,003 1 Shares issued under employee stock option plan 31 306,139 19 2,952,992 177 Unclaimed shares (1) (15,303) — — — Outstanding, December 31 912,274,545 20,859 911,982,866 20,840 (1) Represents unclaimed shares following the expiry of former Manitoba Telecom Services Inc. (MTS) shareholders' rights to receive BCE common shares in connection with the acquisition of MTS. Contributed surplus Contributed surplus in 2023 and 2022 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, 2023
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 2023 2022 ESP (29) (28) RSUs/PSUs (62) (69) DSUs and stock options (4) (4) Total share-based payments (95) (101) 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, 2023, 4,360,087 common shares were authorized for issuance from treasury under the ESP. At December 31, 2023 and 2022, there were 1,077,613 and 1,028,161 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, 2023 and 2022. NUMBER OF RSUs/PSUs 2023 2022 Outstanding, January 1 3,124,187 3,085,667 Granted (1) 1,125,502 1,016,211 Dividends credited 213,427 173,100 Settled (957,402) (1,061,392) Forfeited (92,902) (89,399) Outstanding, December 31 3,412,812 3,124,187 Vested, December 31 (2) 1,225,815 887,158 (1) The weighted average fair value of the RSUs/PSUs granted was $61 in 2023 and $66 in 2022. (2) The RSUs/PSUs vested on December 31, 2023 were fully settled in February 2024 with BCE common shares and/or DSUs. DSUs Eligible bonuses and RSUs may be paid in the form of DSUs when executives or other eligible employees elect or are required to participate in the plan. The value of a DSU at the issuance date is equal to the value of one BCE common share. For non-management directors, compensation is paid in DSUs until the minimum share ownership requirement is met; thereafter, at least 50% of their compensation is paid in DSUs. There are no vesting requirements relating to DSUs. Dividends in the form of additional DSUs are credited to the participant’s account on each dividend payment date and are equivalent in value to the dividends paid on BCE common shares. DSUs are settled when the holder leaves the company. At December 31, 2023 and 2022, there were 3,573,182 and 3,321,167 DSUs outstanding, respectively. STOCK OPTIONS Under BCE’s long-term incentive plans, BCE may grant options to executives to buy BCE common shares. The subscription price of a grant is based on the higher of: • the volume-weighted average of the trading price on the trading day immediately prior to the effective date of the grant • the volume-weighted average of the trading price for the last five At December 31, 2023, in addition to the stock options outstanding, 4,496,051 common shares were authorized for issuance under these plans. Options vest fully after three years of continuous employment from the date of grant. All options become exercisable when they vest and can be exercised for a period of seven years from the date of grant for options granted prior to 2019 and ten years from the date of grant for options granted since 2019. The following table summarizes stock options outstanding at December 31, 2023 and 2022. 2023 2022 NOTE NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) Outstanding, January 1 7,802,108 61 10,778,724 60 Exercised (1) 30 (306,139) 60 (2,952,992) 58 Forfeited or expired (11,408) 63 (23,624) 65 Outstanding, December 31 7,484,561 61 7,802,108 61 Exercisable, December 31 7,484,561 61 4,539,188 58 (1) The weighted average market share price for options exercised was $63 in 2023 and $69 in 2022. The following table provides additional information about BCE’s stock option plans at December 31, 2023 and 2022. STOCK OPTIONS OUTSTANDING 2023 2022 RANGE OF EXERCISE PRICES NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) $50-$59 4,291,180 3 58 4,510,298 4 58 $60 & above 3,193,381 6 65 3,291,810 7 65 7,484,561 4 61 7,802,108 5 61

Additional cash flow informatio

Additional cash flow information	12 Months Ended
	Dec. 31, 2023
Statement of cash flows [abstract]
Additional cash flow information	Note 32 Additional cash flow information The following table provides a reconciliation of changes in assets and 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 (2) TOTAL January 1, 2023 31,920 (307) 867 253 32,733 Cash flows from (used in) financing activities Decrease in notes payable (646) — — — (646) Issue of long-term debt 5,195 — — — 5,195 Repayment of long-term debt (1,858) — — — (1,858) Repurchase of financial liability — — — (149) (149) Cash dividends paid on common and preferred shares — — (3,668) — (3,668) Cash dividends paid by subsidiaries to non-controlling 36 — — (47) — (47) Other financing activities (24) — — — (24) Total cash flows from (used in) financing activities 2,667 — (3,715) (149) (1,197) Non-cash changes arising from Increase in lease liabilities 1,562 — — — 1,562 Dividends declared on common and preferred shares — — 3,717 — 3,717 Dividends declared by subsidiaries to non-controlling interests — — 47 — 47 Effect of changes in foreign exchange rates (169) 169 — — — Business acquisitions 4 5 — — — 5 Business disposition 4 (93) — — — (93) Reclassification to liabilities held for sale (7) — — — (7) Other 292 (15) (6) (26) 245 Total non-cash changes 1,590 154 3,758 (26) 5,476 December 31, 2023 36,177 (153) 910 78 37,012 (1) Included in Other current assets, Trade payables and other liabilities and Other non-current liabilities in the statements of financial position. (2) We have reclassified amounts from the previous period to make them consistent with the presentation for the current period. NOTE DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT (1) DIVIDENDS PAYABLE OTHER LIABILITIES (2) TOTAL January 1, 2022 29,673 79 811 294 30,857 Cash flows from (used in) financing activities Increase in notes payable 42 69 — — 111 Issue of long-term debt 1,951 — — — 1,951 Repayment of long-term debt (2,023) — — — (2,023) Cash dividends paid on common and preferred shares — — (3,448) — (3,448) Cash dividends paid by subsidiaries to non-controlling 36 — — (39) — (39) Increase in securitized trade receivables 700 — — — 700 Other financing activities (13) — — (18) (31) Total cash flows from (used in) financing activities 657 69 (3,487) (18) (2,779) Non-cash changes arising from Increase in lease liabilities 1,008 — — — 1,008 Dividends declared on common and preferred shares — — 3,508 — 3,508 Dividends declared by subsidiaries to non-controlling interests — — 39 — 39 Effect of changes in foreign exchange rates 437 (437) — — — Business acquisitions 8 — — — 8 Business disposition (14) — — — (14) Other 151 (18) (4) (23) 106 Total non-cash changes 1,590 (455) 3,543 (23) 4,655 December 31, 2022 31,920 (307) 867 253 32,733 (1) Included in Other current assets, Other non-current assets and Trade payables and other liabilities in the statements of financial position. (2) We have reclassified amounts from the previous period to make them consistent with the presentation for the current period.

Remaining performance obligatio

Remaining performance obligations	12 Months Ended
	Dec. 31, 2023
Revenue [abstract]
Remaining performance obligations	Note 14 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 2023 2022 2023 2022 Opening balance, January 1 724 665 1,085 1,045 Revenue recognized included in contract liabilities at the beginning of the year — — (734) (736) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 84 89 — — Increase in contract liabilities during the year — — 785 794 Increase in contract liabilities included in contract assets during the year (88) (83) — — Increase in contract assets from revenue recognized during the year 713 728 — — Contract assets transferred to trade receivables (613) (586) 8 14 Acquisitions / (Disposition) 4 — — — 8 Contract terminations transferred to trade receivables (60) (50) (1) (1) Other (25) (39) (55) (39) Ending balance, December 31 735 724 1,088 1,085 (1) Net of allowance for doubtful accounts of $18 million and $19 million at December 31, 2023 and December 31, 2022 , respectively. See Note 29, Financial and capital management Note 15 Contract costs The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 2023 2022 Opening balance, January 1 1,143 894 Incremental costs of obtaining a contract and contract fulfillment costs 892 807 Amortization included in operating costs (623) (558) Ending balance, December 31 1,412 1,143 Contract costs are amortized over periods ranging from 12 to 95 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, 2023. 2024 2025 2026 2027 2028 THEREAFTER TOTAL Bell CTS 3,019 1,713 765 375 171 482 6,525 Bell Media 35 — — — — — 35 Total 3,054 1,713 765 375 171 482 6,560 When estimating minimum transaction prices allocated to the remaining unfulfilled, or partially unfulfilled, performance obligations, BCE applied the practical expedient to not disclose information about remaining performance obligations that have an original expected duration of one year or less and for those contracts where we bill the same value as that which is transferred to the customer.

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Dec. 31, 2023
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, 2023 that are due in each of the next five years and thereafter. 2024 2025 2026 2027 2028 THERE- TOTAL Commitments for property, plant and 2,043 1,513 599 316 246 1,041 5,758 Purchase obligations 619 513 537 314 219 820 3,022 Planned acquisition of OUTFRONT Media Inc. 410 — — — — — 410 Leases committed not yet commenced 2 6 — — — — 8 Total 3,074 2,032 1,136 630 465 1,861 9,198 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 real estate, OOH advertising spaces and fibre use. These leases are non-cancellable. On October 23, 2023, Bell Media announced it plans to acquire the Canadian OOH media business of OUTFRONT Media Inc. The transaction is valued at $410 million, subject to certain adjustments, and is expected to close in the first half of 2024, subject to regulatory approval and other closing conditions. The acquisition of the Canadian OOH media business of OUTFRONT Media Inc. is expected to support Bell Media's digital media strategy and to deliver impactful, multi-channel marketing solutions coast-to-coast. The results of the Canadian OOH business of OUTFRONT Media Inc. will be included in our Bell Media segment. 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 Canada 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 statements. 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. The largest reseller, TekSavvy Solutions Inc. (TekSavvy), obtained leave to appeal the CRTC’s decision of May 27, 2021 before the Federal Court of Appeal. Oral hearings are now complete and we are awaiting a decision of the court. The decision was also challenged in three petitions brought by TekSavvy, the Canadian Network Operators Consortium Inc. and National Capital Freenet before Cabinet, but on May 26, 2022, Cabinet announced it would not alter the decision. In the ordinary course of business, we become involved in various claims and legal proceedings seeking monetary damages and other relief. In particular, because of the nature of our consumer-facing business, we are exposed to class actions pursuant to which substantial monetary damages may be claimed. Due to the inherent risks and uncertainties of the litigation process, we cannot predict the final outcome or timing of claims and legal proceedings. Subject to the foregoing, and based on information currently available and management’s assessment of the merits of the claims and legal proceedings pending at March 7, 2024, management believes that the ultimate resolution of these claims and legal proceedings is unlikely to have a material and negative effect on our financial statements. We believe that we have strong defences and we intend to vigorously defend our positions.

Related party transactions

Related party transactions	12 Months Ended
	Dec. 31, 2023
Related Party [Abstract]
Related party transactions	Note 35 Related party transactions Subsidiaries The following table shows BCE’s significant subsidiaries at December 31, 2023. 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 2023 2022 Bell Canada 100 % 100 % Bell Mobility Inc. 100 % 100 % Bell Media Inc. 100 % 100 % Transactions with joint arrangements and associates During 2023 and 2022, 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 2023, BCE recognized revenues and incurred expenses with our joint arrangements and associates of $12 million (2022 – $10 million) and $200 million (2022 – $187 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 $15 million for 2023 and $13 million for 2022 from the Master Trust Fund. 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, 2023 and 2022 included in our income statements. Key management personnel have 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 2023 2022 Wages, salaries, fees and related taxes and benefits (28) (28) Post-employment benefit plans and OPEBs cost (3) (4) Share-based compensation (30) (38) Key management personnel compensation expense (61) (70)

Significant partly-owned subsid

Significant partly-owned subsidiary	12 Months Ended
	Dec. 31, 2023
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 2023 2022 Current assets 466 400 Non-current assets 941 958 Total assets 1,407 1,358 Current liabilities 153 140 Non-current liabilities 239 246 Total liabilities 392 386 Total equity attributable to BCE shareholders 707 678 NCI 308 294 (1) At December 31, 2023 and 2022, 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, 2023 and 2022 include $7 million and $5 million, respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2023 2022 Operating revenues 969 986 Net earnings 209 180 Net earnings attributable to NCI 65 57 Total comprehensive income 196 198 Total comprehensive income attributable to NCI 61 63 Cash dividends paid to NCI 47 39 (1) CTV Specialty's net earnings and total comprehensive income include $3 million and $4 million directly attributable to NCI for 2023 and 2022, respectively.

Assets held for sale

Assets held for sale	12 Months Ended
	Dec. 31, 2023
Assets Held For Sale [Abstract]
Assets held for sale	Note 16 Assets held for sale On February 8, 2024, Bell Media announced the sale of 45 radio stations within the Bell Media segment. Completion of the sale is expected in the fourth quarter of 2024, subject to regulatory approvals and other closing conditions. Estimated proceeds for the stations and other radio related assets being sold are expected to be $54 million, resulting in an estimated gain of $9 million to be recorded in other expense upon completion of the sale. The assets and liabilities of these radio stations were presented as held for sale in our statements of financial position at December 31, 2023, measured at the lower of their carrying amount and the estimated fair value less costs to sell. Property, plant and equipment and leased assets included in assets held for sale were no longer depreciated or amortized effective December 2023. Our results for the years ended December 31, 2023 and 2022 included revenues for these radio stations of $39 million and $42 million and are recorded in the Bell Media segment. The transaction did not have a significant impact on our net earnings for 2023 and 2022. The following table summarizes the carrying value of the assets and liabilities that are classified as held for sale at December 31, 2023. NOTE 2023 Property, plant and equipment 17 12 Intangible assets 19 26 Goodwill 22 22 Total assets held for sale 60 Long-term debt 7 Deferred tax liabilities 6 Other non-current liabilities 2 Total liabilities held for sale 15 Net assets held for sale 45

Material accounting policies (P

Material accounting policies (Policies)	12 Months Ended
	Dec. 31, 2023
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. 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. Intercompany transactions, balances, income and expenses are eliminated on consolidation.
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. BELL COMMUNICATION AND TECHNOLOGY SERVICES (BELL CTS) SEGMENT REVENUES We recognize product revenues from the sale of 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 wireless products and services that are sold separately, customers usually pay in full at the time 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. For wireline customers, products are usually paid in full at the time 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. BELL MEDIA SEGMENT REVENUES 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. See Note 3, Segmented information , for additional details.
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) over the two-year vesting period, with a corresponding credit to contributed surplus. The value of an ESP at the grant date is equal to the value of one BCE common share. Additional ESPs are issued to reflect dividends declared on the common shares. 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 over the three-year vesting period, with a corresponding credit to contributed surplus. The value of a RSU/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. 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, with a corresponding credit to contributed surplus. 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. 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 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 over the three-year vesting period, with a corresponding credit to contributed surplus. 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 (loss) income or directly in equity. 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. 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 ITCs or government grants relate.
Cash equivalents and other short-term deposits	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. Short-term deposits with original maturities of more than three months are included in Short-term investments in the statements of financial position and are measured at amortized cost.
Securitization of receivables	Proceeds on the securitization of 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 cost. 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 the asset is in excess of one year, at a rate that is based on the weighted average interest rate on our outstanding long-term debt. Gains or losses on the sale or retirement of property, plant and equipment are recorded in Other expense 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.
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 Prior to 2019, under IAS 17, leases of property, plant and equipment were recognized as finance leases when we obtained substantially all the risks and rewards of ownership of the underlying assets. At the inception of the lease, we recorded 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.
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 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 acquisitions 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 distribution through broadcasting, digital media and streaming services. 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 acquisitions 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 the weighted average interest rate on our outstanding long-term debt. Currently, there are no legal, regulatory, competitive or other factors that limit the useful lives of our indefinite-life intangible assets.
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
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
Investments in associates and joint arrangements	Our financial statements incorporate our share of the results of our associates and joint ventures using the equity method of accounting, except when the investment is classified as held for sale. Equity income from investments is recorded in Other expense 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 acquisitions and goodwill	Business acquisitions are accounted for using the acquisition method. The consideration transferred in a business acquisition is measured at fair value at the date of acquisition. Acquisition-related transaction costs are expensed as incurred and recorded in Severance, acquisition and other costs in the income statements. Identifiable assets and liabilities, including intangible assets, of acquired businesses are recorded at their fair values at the date of acquisition. When we acquire control of a business, any previously-held equity interest is remeasured to fair value and any gain or loss on remeasurement is recognized in Other expense in the income statements. The excess of the purchase consideration and any previously-held equity interest over the fair value of identifiable net assets acquired is recorded as Goodwill in the statements of financial position. If the fair value of identifiable net assets acquired exceeds the purchase consideration and any previously-held equity interest, the difference is recognized in Other expense 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, including any impact from changes in interest rates and inflation. 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
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. 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, including higher interest rates and inflation. 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 (loss) income in the consolidated statements of comprehensive income (statements of comprehensive income) and are reclassified from Accumulated other comprehensive loss 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 principally to manage risks related to changes in interest rates and foreign currency rates and cash flow exposures related to share-based payment plans, capital expenditures, long-term debt instruments and operating 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 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. We use interest rate swaps to manage the interest rate risk on certain Canadian dollar long-term debt. Changes in the fair value of these derivatives and the related debt are recognized in Other 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 expense in the income statements. Realized gains and losses in accumulated other comprehensive loss are reclassified to the income statements or to the initial cost of the related 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 commercial paper program, securitization of receivables program and committed credit facilities. Changes in the fair value of these derivatives are recognized in Other 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. We also use interest rate swaps, including forward starting interest rate swaps, to manage the interest rate risk related to certain Canadian 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 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 expense in the income statements. Realized gains and losses in accumulated other comprehensive loss 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 our equity settled share-based payment plans and anticipated purchases in foreign currencies, interest rate risk related to preferred share dividend rate resets and interest rate risk related to existing and anticipated debt issuances. As these derivatives do not qualify for hedge accounting, the changes in their fair value are recorded in the income statements in Other 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 (loss) income in the statements of comprehensive income in the period in which they occur and are recognized immediately in the deficit. December 31 is the measurement date for our significant post-employment benefit plans. Our actuaries perform a valuation based on management's assumptions at least every three years to determine the actuarial present value of the accrued DB pension plans and OPEB obligations. The most recent actuarial valuation of our significant pension plans was as at December 31, 2022. 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 but not limited to historical experience, current events, economic and financial market conditions such as interest rates, inflation and the risk of recession, geopolitical events and supply chain disruptions, and actions that the company may undertake in the future, as well as other assumptions that we believe are reasonable under the circumstances. A change in these assumptions may have an impact on our financial statements including but not limited to impairment testing, fair value determination, expected credit losses and discount rates used for the present value of cash flows. 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, climate change and our environmental, social and corporate governance initiatives 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, cost of living indexation rate, 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
Adoption of amended accounting standards	As required, we adopted the following amendments to accounting standards issued by the IASB. STANDARD DESCRIPTION IMPACT 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. These amendments were adopted effective with our annual financial statements for the year ended December 31, 2023 and did not result in any significant changes to our financial statements. International Tax Reform - Pillar Two Model Rules - Amendments to IAS 12 - Income Taxes These amendments require that entities apply IAS 12 to income taxes arising from tax law enacted or substantively enacted to implement the Pillar Two model rules published by the Organisation for Economic Co-operation and Development, including tax law that implements qualified domestic minimum top-up taxes described in those rules (Pillar Two). As an exception to the requirements in IAS 12, entities do not recognize or disclose information about deferred tax assets and liabilities related to Pillar Two. In May 2023, we adopted the amendments to IAS 12 retrospectively. As required, we applied the exception and do not recognize or disclose information about deferred tax assets and liabilities related to Pillar Two. The adoption of these amendments did not have a significant impact on our financial statements.

Material accounting policies (T

Material accounting policies (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2023 71,875 9,139 2,598 83,612 Additions 2,990 795 2,176 5,961 Business acquisitions/(business disposition) 8 (103) (100) (195) Transfers 1,368 79 (2,317) (870) Retirements and disposals (1,557) (53) (2) (1,612) Impairment losses recognized in earnings 8 — (42) — (42) Reclassified to assets held for sale 16 (8) (10) — (18) December 31, 2023 74,676 9,805 2,355 86,836 ACCUMULATED DEPRECIATION January 1, 2023 49,236 5,120 — 54,356 Depreciation 3,254 491 — 3,745 Business disposition (1) (17) — (18) Retirements and disposals (1,508) (37) — (1,545) Transfers 23 2 — 25 Reclassified to assets held for sale 16 (6) — — (6) Other (72) (1) — (73) December 31, 2023 50,926 5,558 — 56,484 NET CARRYING AMOUNT January 1, 2023 22,639 4,019 2,598 29,256 December 31, 2023 23,750 4,247 2,355 30,352 (1) Includes right-of-use assets. See Note 18, Leases, for additional details. FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2022 70,923 8,889 2,241 82,053 Additions 2,824 394 2,675 5,893 Business acquisitions/(business disposition) 11 (28) 3 (14) Transfers 1,180 51 (2,318) (1,087) Retirements and disposals (3,063) (35) (3) (3,101) Impairment losses recognized in earnings 8 — (132) — (132) December 31, 2022 71,875 9,139 2,598 83,612 ACCUMULATED DEPRECIATION January 1, 2022 49,122 4,696 — 53,818 Depreciation 3,195 465 — 3,660 Business disposition (14) (7) — (21) Retirements and disposals (3,025) (28) — (3,053) Transfers 2 (2) — — Other (44) (4) — (48) December 31, 2022 49,236 5,120 — 54,356 NET CARRYING AMOUNT January 1, 2022 21,801 4,193 2,241 28,235 December 31, 2022 22,639 4,019 2,598 29,256 (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, 2023 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2023 10,543 1,802 603 407 13,355 2,435 5,905 1,486 9,826 23,181 Additions 471 — 1,260 149 1,880 — 53 — 53 1,933 Business acquisitions/(business disposition) 10 45 — (4) 51 31 (7) — 24 75 Transfers 897 — — (27) 870 — — — — 870 Retirements and disposals (576) (69) (2) (4) (651) — (2) (9) (11) (662) Impairment losses recognized in earnings 8 — — (45) — (45) (34) — (17) (51) (96) Amortization included in operating costs — — (1,165) — (1,165) — — — — (1,165) Reclassified to assets held for sale 16 — — — — — — — (26) (26) (26) December 31, 2023 11,345 1,778 651 521 14,295 2,432 5,949 1,434 9,815 24,110 ACCUMULATED AMORTIZATION January 1, 2023 5,734 1,060 — 204 6,998 — — — — 6,998 Amortization 1,033 98 — 42 1,173 — — — — 1,173 Retirements and disposals (574) (69) — (2) (645) — — — — (645) Transfers — — — (25) (25) — — — — (25) December 31, 2023 6,193 1,089 — 219 7,501 — — — — 7,501 NET CARRYING AMOUNT January 1, 2023 4,809 742 603 203 6,357 2,435 5,905 1,486 9,826 16,183 December 31, 2023 5,152 689 651 302 6,794 2,432 5,949 1,434 9,815 16,609 FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2022 9,565 1,736 631 404 12,336 2,409 5,786 1,580 9,775 22,111 Additions 484 1 1,208 7 1,700 — 44 — 44 1,744 Business acquisitions 6 65 — 3 74 26 75 — 101 175 Transfers 1,087 — — — 1,087 — — — — 1,087 Retirements and disposals (599) — — (7) (606) — — — — (606) Impairment losses recognized in earnings 8 — — (53) — (53) — — (94) (94) (147) Amortization included in operating costs — — (1,183) — (1,183) — — — — (1,183) December 31, 2022 10,543 1,802 603 407 13,355 2,435 5,905 1,486 9,826 23,181 ACCUMULATED AMORTIZATION January 1, 2022 5,407 969 — 165 6,541 — — — — 6,541 Amortization 926 91 — 46 1,063 — — — — 1,063 Retirements and disposals (599) — — (7) (606) — — — — (606) December 31, 2022 5,734 1,060 — 204 6,998 — — — — 6,998 NET CARRYING AMOUNT January 1, 2022 4,158 767 631 239 5,795 2,409 5,786 1,580 9,775 15,570 December 31, 2022 4,809 742 603 203 6,357 2,435 5,905 1,486 9,826 16,183

Segmented information (Tables)

Segmented information (Tables)	12 Months Ended
	Dec. 31, 2023
Operating Segments [Abstract]
Segmented information	Segmented information FOR THE YEAR ENDED DECEMBER 31, 2023 NOTE BELL CTS BELL INTER- BCE Operating revenues External service revenues 18,378 2,776 — 21,154 Inter-segment service revenues 29 341 (370) — Operating service revenues 18,407 3,117 (370) 21,154 External/Operating product revenues 3,519 — — 3,519 Total external revenues 21,897 2,776 — 24,673 Total inter-segment revenues 29 341 (370) — Total operating revenues 21,926 3,117 (370) 24,673 Operating costs 5 (12,206) (2,420) 370 (14,256) Adjusted EBITDA (1) 9,720 697 — 10,417 Severance, acquisition and other costs 6 (200) Depreciation and amortization 17, 19 (4,918) Finance costs Interest expense 7 (1,475) Net return on post-employment benefit plans 27 108 Impairment of assets 8 (143) Other expense 9 (466) Income taxes 10 (996) Net earnings 2,327 Goodwill 22 8,099 2,843 — 10,942 Indefinite-life intangible assets 19 8,052 1,763 — 9,815 Capital expenditures 4,421 160 — 4,581 (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, 2022 NOTE BELL CTS BELL INTER- BCE Operating revenues External service revenues 18,052 2,904 — 20,956 Inter-segment service revenues 31 350 (381) — Operating service revenues 18,083 3,254 (381) 20,956 External/Operating product revenues 3,218 — — 3,218 Total external revenues 21,270 2,904 — 24,174 Total inter-segment revenues 31 350 (381) — Total operating revenues 21,301 3,254 (381) 24,174 Operating costs 5 (11,847) (2,509) 381 (13,975) Adjusted EBITDA (1) 9,454 745 — 10,199 Severance, acquisition and other costs 6 (94) Depreciation and amortization 17, 19 (4,723) Finance costs Interest expense 7 (1,146) Net return on post-employment benefit plans 27 51 Impairment of assets 8 (279) Other expense 9 (115) Income taxes 10 (967) Net earnings 2,926 Goodwill 22 7,960 2,946 — 10,906 Indefinite-life intangible assets 19 7,980 1,846 — 9,826 Capital expenditures 4,971 162 — 5,133 (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 2023 2022 Services (1) Wireless 7,120 6,821 Wireline data 8,084 7,920 Wireline voice 2,862 3,002 Media 2,776 2,904 Other wireline services 312 309 Total services 21,154 20,956 Products (2) Wireless 2,885 2,714 Wireline 634 504 Total products 3,519 3,218 Total operating revenues 24,673 24,174 (1) Our service revenues are generally recognized over time. (2) Our product revenues are generally recognized at a point in time.

Business acquisitions and dis_2

Business acquisitions and disposition (Tables)	12 Months Ended
	Dec. 31, 2023
Business Combinations And Disposition [Abstract]
Disclosure of detailed information about business combination	The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. 2023 Cash consideration paid 145 Cash consideration payable 12 Contingent consideration 6 Total cost to be allocated 163 Trade and other receivables 23 Other non-cash working capital 4 Indefinite-life intangible assets (1) 29 Finite-life intangible assets (2) 23 Other non-current assets 4 Trade payables and other liabilities (15) Contract liabilities (3) Debt due within one year (5) Deferred tax liabilities (13) 47 Cash and cash equivalents 1 Fair value of net assets acquired 48 Goodwill (3) 115 (1) Consists of brand assets. (2) Consists mainly of customer relationship assets and software. (3) Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. 2022 Cash consideration 303 Contingent consideration 39 Total cost to be allocated 342 Trade and other receivables 7 Other non-cash working capital 7 Property, plant and equipment 29 Indefinite-life intangible assets (1) 70 Finite-life intangible assets (2) 68 Deferred tax assets 7 Other long-term assets 2 Trade payables and other liabilities (29) Contract liabilities (3) Deferred tax liabilities (39) Other long-term liabilities (6) 113 Cash and cash equivalents 21 Fair value of net assets acquired 134 Goodwill (3) 208 (1) Consists mainly of brand and digital assets. (2) Consists mainly of customer relationship assets. (3) Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs. The following table summarizes the fair value of the consideration paid and the fair value assigned to each major class of assets and liabilities. 2022 Cash consideration 153 Total cost to be allocated 153 Other non-cash working capital 5 Property, plant and equipment 5 Indefinite-life intangible assets (1) 17 Finite-life intangible and other assets (2) 15 Trade payables and other liabilities (17) Contract liabilities (5) Deferred tax liabilities (9) 11 Cash and cash equivalents 14 Fair value of net assets acquired 25 Goodwill (3) 128 (1) Consists of brand and digital assets. (2) Consists mainly of customer relationship assets. (3) Goodwill arises principally from expected synergies and future growth and is not deductible for tax purposes. Goodwill was allocated to our Bell CTS group of CGUs.
Summary of assets and liabilities sold	The following table summarizes the carrying value of the assets and liabilities sold: 2023 Trade and other receivables 1 Prepaid expenses 1 Property, plant and equipment 179 Intangible assets 4 Goodwill 76 Total assets 261 Trade payables and other liabilities 10 Contract liabilities 3 Debt due within one year 11 Long-term debt 82 Deferred tax liabilities 3 Total liabilities 109 Non-controlling interest 23 Net assets sold 129

Operating costs (Tables)

Operating costs (Tables)	12 Months Ended
	Dec. 31, 2023
Analysis of income and expense [abstract]
Disclosure of operating costs	FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Labour costs Wages, salaries and related taxes and benefits (4,354) (4,250) Post-employment benefit plans service cost (net of capitalized amounts) 27 (206) (249) Other labour costs (1) (1,063) (1,054) Less: Capitalized labour 1,217 1,136 Total labour costs (4,406) (4,417) Cost of revenues (2) (7,926) (7,641) Other operating costs (3) (1,924) (1,917) Total operating costs (14,256) (13,975) (1) Other labour costs include contractor and outsourcing costs. (2) Cost of revenues includes costs of wireless devices and other equipment sold, network and content costs, and payments to other carriers. (3) Other operating costs include marketing, advertising and sales commission costs, bad debt expense, taxes other than income taxes, information technology costs, professional service fees and rent.

Severance, acquisition and ot_2

Severance, acquisition and other costs (Tables)	12 Months Ended
	Dec. 31, 2023
Analysis of income and expense [abstract]
Disclosure of severance, acquisition and other costs	FOR THE YEAR ENDED DECEMBER 31 2023 2022 Severance (134) (83) Acquisition and other (66) (11) Total severance, acquisition and other costs (200) (94)

Interest expense (Tables)

Interest expense (Tables)	12 Months Ended
	Dec. 31, 2023
Borrowing costs [abstract]
Disclosure of interest expense	FOR THE YEAR ENDED DECEMBER 31 2023 2022 Interest expense on long-term debt (1,391) (1,148) Interest expense on other debt (219) (126) Capitalized interest 135 128 Total interest expense (1,475) (1,146)

Other expense (Tables)

Other expense (Tables)	12 Months Ended
	Dec. 31, 2023
Analysis of income and expense [abstract]
Schedule of other expense	FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Equity (losses) income from investments in associates and joint ventures 20 Loss on investment (581) (42) Operations 28 (19) Net mark-to-market losses on derivatives used to economically hedge equity settled share-based compensation plans 29 (103) (53) Early debt redemption costs 25 (1) (18) Gains on investments 80 24 Interest income 67 22 Gains (losses) on retirements and disposals of property, plant and equipment and intangible assets 11 (27) Other 33 (2) Total other expense (466) (115)

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Significant components of income taxes deducted from net earnings	The following table shows the significant components of income taxes deducted from net earnings. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Current taxes Current taxes (923) (878) Uncertain tax positions 8 91 Change in estimate relating to prior periods 9 8 Deferred taxes Deferred taxes relating to the origination and reversal of temporary differences (75) (176) Change in estimate relating to prior periods 1 (8) Recognition and utilization of loss carryforwards (24) (4) Uncertain tax positions 8 — Total income taxes (996) (967)
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 both 2023 and 2022 . FOR THE YEAR ENDED DECEMBER 31 2023 2022 Net earnings 2,327 2,926 Add back income taxes 996 967 Earnings before income taxes 3,323 3,893 Applicable statutory tax rate 26.8 % 26.8 % Income taxes computed at applicable statutory rates (891) (1,043) Non-taxable portion of gains on investments 5 4 Uncertain tax positions 16 91 Change in estimate relating to prior periods 10 — Non-taxable portion of equity losses (149) (18) Other 13 (1) Total income taxes (996) (967) Average effective tax rate 30.0 % 24.8 %
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 2023 2022 OTHER DEFICIT OTHER DEFICIT Current taxes (2) 1 — 3 Deferred taxes 199 (8) (73) (7) Total income taxes recovery (expense) 197 (7) (73) (4)
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, OTHER TOTAL January 1, 2022 63 (466) (1,701) (2,417) (53) (4,574) Income statements (4) 15 (40) (307) 148 (188) Business acquisitions 1 — (26) (21) 3 (43) Other comprehensive (loss)/income — (151) — — 78 (73) Deficit — — — — (7) (7) Other — — — — 16 16 December 31, 2022 60 (602) (1,767) (2,745) 185 (4,869) Income statements (23) 10 (35) (36) (6) (90) Business acquisitions/business disposition (1) — (10) (4) (3) (18) Other comprehensive income — 149 — — 50 199 Deficit — — — — (8) (8) Reclassified to liabilities held for sale — — 7 (1) — 6 Other — — — 5 2 7 December 31, 2023 36 (443) (1,805) (2,781) 220 (4,773)

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 2022 Net earnings attributable to common shareholders - basic 2,076 2,716 Dividends declared per common share (in dollars) 3.87 3.68 Weighted average number of common shares outstanding (in millions) Weighted average number of common shares outstanding - basic 912.2 911.5 Assumed exercise of stock options (1) — 0.5 Weighted average number of common shares outstanding - diluted (in millions) 912.2 912.0 (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 6,395,513 in 2023 and nil in 2022.

Trade and other receivables (Ta

Trade and other receivables (Tables)	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Schedule of trade and other receivables	FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Trade receivables (1) 3,959 4,102 Allowance for revenue adjustments (145) (160) Allowance for doubtful accounts 29 (118) (129) Current tax receivable 12 48 Commodity taxes receivable 12 11 Other accounts receivable 311 266 Total trade and other receivables 4,031 4,138 (1) The details of securitized receivables are set out in Note 24, Debt due within one year . The following table summarizes our wireless device financing plan receivables. FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Current 1,052 1,021 Non-current 21 401 386 Total wireless device financing plan receivables (1) 1,453 1,407 (1) Excludes allowance for doubtful accounts and allowance for revenue adjustments on the current portion of $45 million and $46 million at December 31, 2023 and December 31, 2022, respectively, and allowance for doubtful accounts and allowance for revenue adjustments on the non-current portion of $15 million at December 31, 2023 and December 31, 2022.

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2023
Inventories [Abstract]
Schedule of inventory	FOR THE YEAR ENDED DECEMBER 31 2023 2022 Wireless devices and accessories 190 238 Merchandise and other 275 418 Total inventory 465 656

Contracts assets and liabilit_2

Contracts assets and liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [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 2023 2022 2023 2022 Opening balance, January 1 724 665 1,085 1,045 Revenue recognized included in contract liabilities at the beginning of the year — — (734) (736) Revenue recognized from contract liabilities included in contract assets at the beginning of the year 84 89 — — Increase in contract liabilities during the year — — 785 794 Increase in contract liabilities included in contract assets during the year (88) (83) — — Increase in contract assets from revenue recognized during the year 713 728 — — Contract assets transferred to trade receivables (613) (586) 8 14 Acquisitions / (Disposition) 4 — — — 8 Contract terminations transferred to trade receivables (60) (50) (1) (1) Other (25) (39) (55) (39) Ending balance, December 31 735 724 1,088 1,085 (1) Net of allowance for doubtful accounts of $18 million and $19 million at December 31, 2023 and December 31, 2022 , respectively. See Note 29, Financial and capital management

Contract costs (Tables)

Contract costs (Tables)	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Reconciliation of Contract Costs	The table below provides a reconciliation of the contract costs balance . FOR THE YEAR ENDED DECEMBER 31 2023 2022 Opening balance, January 1 1,143 894 Incremental costs of obtaining a contract and contract fulfillment costs 892 807 Amortization included in operating costs (623) (558) Ending balance, December 31 1,412 1,143

Property, plant and equipment (

Property, plant and equipment (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2023 71,875 9,139 2,598 83,612 Additions 2,990 795 2,176 5,961 Business acquisitions/(business disposition) 8 (103) (100) (195) Transfers 1,368 79 (2,317) (870) Retirements and disposals (1,557) (53) (2) (1,612) Impairment losses recognized in earnings 8 — (42) — (42) Reclassified to assets held for sale 16 (8) (10) — (18) December 31, 2023 74,676 9,805 2,355 86,836 ACCUMULATED DEPRECIATION January 1, 2023 49,236 5,120 — 54,356 Depreciation 3,254 491 — 3,745 Business disposition (1) (17) — (18) Retirements and disposals (1,508) (37) — (1,545) Transfers 23 2 — 25 Reclassified to assets held for sale 16 (6) — — (6) Other (72) (1) — (73) December 31, 2023 50,926 5,558 — 56,484 NET CARRYING AMOUNT January 1, 2023 22,639 4,019 2,598 29,256 December 31, 2023 23,750 4,247 2,355 30,352 (1) Includes right-of-use assets. See Note 18, Leases, for additional details. FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE NETWORK INFRASTRUCTURE AND EQUIPMENT (1) LAND AND BUILDINGS (1) ASSETS UNDER TOTAL COST January 1, 2022 70,923 8,889 2,241 82,053 Additions 2,824 394 2,675 5,893 Business acquisitions/(business disposition) 11 (28) 3 (14) Transfers 1,180 51 (2,318) (1,087) Retirements and disposals (3,063) (35) (3) (3,101) Impairment losses recognized in earnings 8 — (132) — (132) December 31, 2022 71,875 9,139 2,598 83,612 ACCUMULATED DEPRECIATION January 1, 2022 49,122 4,696 — 53,818 Depreciation 3,195 465 — 3,660 Business disposition (14) (7) — (21) Retirements and disposals (3,025) (28) — (3,053) Transfers 2 (2) — — Other (44) (4) — (48) December 31, 2022 49,236 5,120 — 54,356 NET CARRYING AMOUNT January 1, 2022 21,801 4,193 2,241 28,235 December 31, 2022 22,639 4,019 2,598 29,256 (1) Includes right-of-use assets. See Note 18, Leases , for additional details.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure of leases [Abstract]
Disclosure of quantitative information about 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, 2023 NOTE NETWORK LAND AND TOTAL COST January 1, 2023 3,693 4,119 7,812 Additions 832 729 1,561 Transfers (215) (4) (219) Business disposition — (20) (20) Lease terminations (37) (15) (52) Impairment losses recognized in earnings 8 — (30) (30) Reclassified to assets held for sale (2) (5) (7) December 31, 2023 4,271 4,774 9,045 ACCUMULATED DEPRECIATION January 1, 2023 1,804 1,858 3,662 Depreciation 425 364 789 Transfers (113) (1) (114) Business disposition — (3) (3) Lease terminations (13) (2) (15) December 31, 2023 2,103 2,216 4,319 NET CARRYING AMOUNT January 1, 2023 1,889 2,261 4,150 December 31, 2023 2,168 2,558 4,726 FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE NETWORK LAND AND TOTAL COST January 1, 2022 3,240 3,931 7,171 Additions 681 336 1,017 Transfers (195) (6) (201) Business acquisitions/(business disposition) 2 (11) (9) Lease terminations (35) (7) (42) Impairment losses recognized in earnings 8 — (124) (124) December 31, 2022 3,693 4,119 7,812 ACCUMULATED DEPRECIATION January 1, 2022 1,554 1,538 3,092 Depreciation 374 335 709 Transfers (112) (5) (117) Business disposition — (7) (7) Lease terminations (12) (3) (15) December 31, 2022 1,804 1,858 3,662 NET CARRYING AMOUNT January 1, 2022 1,686 2,393 4,079 December 31, 2022 1,889 2,261 4,150
Disclosure of additional information about leasing activities for lessee	The following table provides the expenses related to leases recognized in net earnings. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Interest expense on lease liabilities 193 165 Variable lease payment expenses not included in the measurement of lease liabilities 126 133 Expenses for leases of low value assets 63 60 Expenses for short-term leases 29 27

Intangible assets (Tables)

Intangible assets (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2023 10,543 1,802 603 407 13,355 2,435 5,905 1,486 9,826 23,181 Additions 471 — 1,260 149 1,880 — 53 — 53 1,933 Business acquisitions/(business disposition) 10 45 — (4) 51 31 (7) — 24 75 Transfers 897 — — (27) 870 — — — — 870 Retirements and disposals (576) (69) (2) (4) (651) — (2) (9) (11) (662) Impairment losses recognized in earnings 8 — — (45) — (45) (34) — (17) (51) (96) Amortization included in operating costs — — (1,165) — (1,165) — — — — (1,165) Reclassified to assets held for sale 16 — — — — — — — (26) (26) (26) December 31, 2023 11,345 1,778 651 521 14,295 2,432 5,949 1,434 9,815 24,110 ACCUMULATED AMORTIZATION January 1, 2023 5,734 1,060 — 204 6,998 — — — — 6,998 Amortization 1,033 98 — 42 1,173 — — — — 1,173 Retirements and disposals (574) (69) — (2) (645) — — — — (645) Transfers — — — (25) (25) — — — — (25) December 31, 2023 6,193 1,089 — 219 7,501 — — — — 7,501 NET CARRYING AMOUNT January 1, 2023 4,809 742 603 203 6,357 2,435 5,905 1,486 9,826 16,183 December 31, 2023 5,152 689 651 302 6,794 2,432 5,949 1,434 9,815 16,609 FINITE-LIFE INDEFINITE-LIFE FOR THE YEAR ENDED DECEMBER 31, 2022 NOTE SOFTWARE CUSTOMER PROGRAM OTHER TOTAL BRANDS SPECTRUM BROADCAST TOTAL TOTAL INTANGIBLE ASSETS COST January 1, 2022 9,565 1,736 631 404 12,336 2,409 5,786 1,580 9,775 22,111 Additions 484 1 1,208 7 1,700 — 44 — 44 1,744 Business acquisitions 6 65 — 3 74 26 75 — 101 175 Transfers 1,087 — — — 1,087 — — — — 1,087 Retirements and disposals (599) — — (7) (606) — — — — (606) Impairment losses recognized in earnings 8 — — (53) — (53) — — (94) (94) (147) Amortization included in operating costs — — (1,183) — (1,183) — — — — (1,183) December 31, 2022 10,543 1,802 603 407 13,355 2,435 5,905 1,486 9,826 23,181 ACCUMULATED AMORTIZATION January 1, 2022 5,407 969 — 165 6,541 — — — — 6,541 Amortization 926 91 — 46 1,063 — — — — 1,063 Retirements and disposals (599) — — (7) (606) — — — — (606) December 31, 2022 5,734 1,060 — 204 6,998 — — — — 6,998 NET CARRYING AMOUNT January 1, 2022 4,158 767 631 239 5,795 2,409 5,786 1,580 9,775 15,570 December 31, 2022 4,809 742 603 203 6,357 2,435 5,905 1,486 9,826 16,183

Investments in associates and_2

Investments in associates and joint ventures (Tables)	12 Months Ended
	Dec. 31, 2023
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 NOTE 2023 2022 Assets 4,050 3,857 Liabilities (3,875) (2,641) Total net assets 175 1,216 BCE's share of net assets 323 608 BCE’s share of net liabilities 28 (252) — Income statements FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Revenues 2,722 2,335 Expenses (3,832) (2,456) Total net losses (1,110) (121) BCE’s share of net losses 9 (553) (61)
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 NOTE 2023 2022 Assets 4,050 3,857 Liabilities (3,875) (2,641) Total net assets 175 1,216 BCE's share of net assets 323 608 BCE’s share of net liabilities 28 (252) — Income statements FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Revenues 2,722 2,335 Expenses (3,832) (2,456) Total net losses (1,110) (121) BCE’s share of net losses 9 (553) (61)

Other non-current assets (Table

Other non-current assets (Tables)	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other non-current assets	FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Long-term wireless device financing plan receivables 12 401 386 Long-term receivables 331 255 Derivative assets 29 116 233 Publicly-traded and privately-held investments 29 587 215 Investments (1) 29 216 184 Other 63 82 Total other non-current assets 1,714 1,355 (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, 2023
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, 2023 and 2022. BCE’s groups of CGUs for purposes of goodwill impairment testing correspond to our reporting segments. NOTE BELL CTS BELL BCE Balance at January 1, 2022 7,626 2,946 10,572 Acquisitions 4 334 — 334 Balance at December 31, 2022 7,960 2,946 10,906 Acquisitions, disposition and other 4 139 (81) 58 Reclassified to assets held for sale 16 — (22) (22) Balance at December 31, 2023 8,099 2,843 10,942
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 CTS 1.5 % 7.0 % Bell Media 0.7 % 10.2 %

Trade payables and other liab_2

Trade payables and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of trade payables and other liabilities	FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Trade payables and accruals 3,308 3,602 Compensation payable 599 607 Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability (1) 29 — 149 Commodity taxes payable 143 108 Derivative liabilities 29 107 106 Provisions 26 65 74 Other current liabilities 507 575 Total trade payables and other liabilities 4,729 5,221 (1) Represented 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. In January 2023, BCE repurchased the interest held by the Master Trust Fund, a trust fund that holds pension fund investments serving the pension obligations of the BCE group pension plan participants, in MLSE for a cash consideration of $149 million.

Debt due within one year (Table

Debt due within one year (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Schedule of debt due within one year	FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2023 2022 Notes payable (1) 29 5.21 % 207 869 Loans secured by receivables (2) 29 6.16 % 1,588 1,588 Long-term debt due within one year (3) 25 3.60 % 3,247 1,680 Total debt due within one year 5,042 4,137 (1) Includes commercial paper of $149 million in U.S. dollars ($197 million in Canadian dollars) and $627 million in U.S. dollars ($849 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (2) Loans secured by receivables totaled $1,200 million in U.S. dollars ($1,588 million in Canadian dollars) and $1,173 million in U.S. dollars ($1,588 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (3) Included in long-term debt due within one year is the current portion of lease liabilities of $1,074 million and $930 million as at December 31, 2023 and December 31, 2022, respectively. FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED MATURITY 2023 2022 Debt securities 1997 trust indenture (1) 4.02 % 2024-2053 19,768 16,747 1976 trust indenture 9.38 % 2027-2054 975 975 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (2) 3.58 % 2024-2052 7,529 6,525 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 5.82 % 2024-2068 4,857 4,402 Bell Mobility trade loan (3) 6.98 % 2025 476 — Other 422 449 Total debt 34,527 29,598 Net unamortized discount (33) (34) Unamortized debt issuance costs (112) (101) Less: Amount due within one year 24 (3,247) (1,680) Total long-term debt 31,135 27,783 (1) At December 31, 2023 and 2022, $1,625 million and $500 million, respectively, have been swapped from fixed to floating using interest rate swaps. As at December 31, 2023, $700 million and $525 million have been swapped from fixed to floating with forward interest rate swaps starting in 2024 and 2028, respectively. See Note 29, Financial and capital management, for additional details. (2) At December 31, 2023 and 2022, notes issued under the 2016 U.S. trust indenture totaled $5,700 million and $4,850 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations with cross currency interest rate swaps, including $600 million in U.S. dollars, which has been swapped from fixed to floating. See Note 29 , Financial and capital management , for additional details. (3) At December 31, 2023, loans incurred under the Bell Mobility trade loan agreement totaled $360 million in U.S. dollars and have been hedged for foreign currency fluctuations with 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 receivables programs during 2023 and 2022. FOR THE YEAR ENDED DECEMBER 31 2023 2022 Average interest rate throughout the year 5.72 % 3.15 % Securitized receivables 3,320 3,353
Summary of total bank credit facilities	The table below is a summary of our total bank credit facilities at December 31, 2023. TOTAL DRAWN LETTERS OF CREDIT COMMERCIAL NET AVAILABLE Committed credit facilities Unsecured revolving and expansion credit facilities (1)(2) 3,500 — — 197 3,303 Unsecured non-revolving credit facilities (3) 641 — — — 641 Other 106 — 81 — 25 Total committed credit facilities 4,247 — 81 197 3,969 Non-committed credit facilities Bell Canada 2,159 — 862 — 1,297 Bell Mobility 794 476 — — 318 Total non-committed credit facilities 2,953 476 862 — 1,615 Total committed and non-committed credit facilities 7,200 476 943 197 5,584 (1) Bell Canada’s $2.5 billion committed revolving credit facility expires in May 2028 and its $1 billion committed expansion credit facility expires in May 2026. In 2022, Bell Canada converted its committed credit facilities into a sustainability-linked loan. The amendment introduces a borrowing cost that varies based on our performance of certain sustainability performance targets. (2) As of December 31, 2023, Bell Canada’s outstanding commercial paper included $149 million in U.S. dollars ($197 million in Canadian dollars). All of Bell Canada’s commercial paper outstanding is included in Debt due within one year . (3) In 2022, Bell Canada entered into two 30-year senior unsecured non-revolving credit facilities in the aggregate principal amount of up to $647 million to partly fund the expansion of its broadband networks as part of government subsidy programs. In 2023, the maximum aggregate principal amount of such credit facilities was decreased to $641 million.

Long-term debt (Tables)

Long-term debt (Tables)	12 Months Ended
	Dec. 31, 2023
Financial Instruments [Abstract]
Summary of long-term debt	FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED 2023 2022 Notes payable (1) 29 5.21 % 207 869 Loans secured by receivables (2) 29 6.16 % 1,588 1,588 Long-term debt due within one year (3) 25 3.60 % 3,247 1,680 Total debt due within one year 5,042 4,137 (1) Includes commercial paper of $149 million in U.S. dollars ($197 million in Canadian dollars) and $627 million in U.S. dollars ($849 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, which were issued under our U.S. commercial paper program and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (2) Loans secured by receivables totaled $1,200 million in U.S. dollars ($1,588 million in Canadian dollars) and $1,173 million in U.S. dollars ($1,588 million in Canadian dollars) as at December 31, 2023 and December 31, 2022, respectively, and have been hedged for foreign currency fluctuations with forward currency contracts. See Note 29, Financial and capital management, for additional details. (3) Included in long-term debt due within one year is the current portion of lease liabilities of $1,074 million and $930 million as at December 31, 2023 and December 31, 2022, respectively. FOR THE YEAR ENDED DECEMBER 31 NOTE WEIGHTED MATURITY 2023 2022 Debt securities 1997 trust indenture (1) 4.02 % 2024-2053 19,768 16,747 1976 trust indenture 9.38 % 2027-2054 975 975 2011 trust indenture 4.00 % 2024 225 225 2016 U.S. trust indenture (2) 3.58 % 2024-2052 7,529 6,525 1996 trust indenture (subordinated) 8.21 % 2026-2031 275 275 Lease liabilities 5.82 % 2024-2068 4,857 4,402 Bell Mobility trade loan (3) 6.98 % 2025 476 — Other 422 449 Total debt 34,527 29,598 Net unamortized discount (33) (34) Unamortized debt issuance costs (112) (101) Less: Amount due within one year 24 (3,247) (1,680) Total long-term debt 31,135 27,783 (1) At December 31, 2023 and 2022, $1,625 million and $500 million, respectively, have been swapped from fixed to floating using interest rate swaps. As at December 31, 2023, $700 million and $525 million have been swapped from fixed to floating with forward interest rate swaps starting in 2024 and 2028, respectively. See Note 29, Financial and capital management, for additional details. (2) At December 31, 2023 and 2022, notes issued under the 2016 U.S. trust indenture totaled $5,700 million and $4,850 million in U.S. dollars, respectively, and have been hedged for foreign currency fluctuations with cross currency interest rate swaps, including $600 million in U.S. dollars, which has been swapped from fixed to floating. See Note 29 , Financial and capital management , for additional details. (3) At December 31, 2023, loans incurred under the Bell Mobility trade loan agreement totaled $360 million in U.S. dollars and have been hedged for foreign currency fluctuations with cross currency interest rate swaps. See Note 29 , Financial and capital management , for additional details.

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 165 197 362 Additions 6 39 45 Usage (5) (26) (31) Reversals (3) (22) (25) December 31, 2023 163 188 351 Current 23 30 35 65 Non-current 28 133 153 286 December 31, 2023 163 188 351 (1) Other includes environmental, legal, vacant space and other provisions.

Post-employment benefit plans (

Post-employment benefit plans (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 2022 DB pension (128) (193) DC pension (133) (118) OPEBs (1) (2) Less: Capitalized benefit plans cost 56 64 Total post-employment benefit plans service cost (206) (249)
Components of post-employment benefit plans financing cost	COMPONENTS OF POST-EMPLOYMENT BENEFIT PLANS FINANCING INCOME FOR THE YEAR ENDED DECEMBER 31 2023 2022 DB pension 149 84 OPEBs (41) (33) Total net return on post-employment benefit plans 108 51
Defined benefit plans recognized in comprehensive income	The statements of comprehensive income include the following amounts before income taxes. 2023 2022 Cumulative gains recognized directly in equity, January 1 985 419 Actuarial (losses) gains in other comprehensive (loss) income (1) (835) 894 Decrease (increase) in the effect of the asset limit in other comprehensive (loss) income (2) 282 (328) Cumulative gains recognized directly in equity, December 31 432 985 (1) The cumulative actuarial gains recognized in the statements of comprehensive income are $864 million at December 31, 2023. (2) The cumulative increase in the effect of the asset limit recognized in the statements of comprehensive income is $432 million at December 31, 2023.
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 2023 2022 2023 2022 2023 2022 Post-employment benefit obligations, January 1 (19,295) (24,544) (1,138) (1,457) (20,433) (26,001) Current service cost (128) (193) (1) (2) (129) (195) Interest on obligations (993) (770) (58) (44) (1,051) (814) Actuarial (losses) gains (1) (1,572) 4,856 51 294 (1,521) 5,150 Benefit payments 1,401 1,366 72 70 1,473 1,436 Employee contributions (8) (9) — — (8) (9) Other — (1) — 1 — — Post-employment benefit obligations, December 31 (20,595) (19,295) (1,074) (1,138) (21,669) (20,433) Fair value of plan assets, January 1 23,355 28,040 327 351 23,682 28,391 Expected return on plan assets (2) 1,195 875 17 11 1,212 886 Actuarial gains (losses) (1) 692 (4,227) (6) (29) 686 (4,256) Benefit payments (1,401) (1,366) (72) (70) (1,473) (1,436) Employer contributions 41 81 64 64 105 145 Employee contributions 8 9 — — 8 9 Transfers to DC plans (124) (57) — — (124) (57) Other 2 — — — 2 — Fair value of plan assets, December 31 23,768 23,355 330 327 24,098 23,682 Plan asset (deficit) 3,173 4,060 (744) (811) 2,429 3,249 Effect of asset limit (719) (980) — — (719) (980) Interest on effect of asset limit (53) (21) — — (53) (21) Post-employment benefit asset (liability), December 31 2,401 3,059 (744) (811) 1,657 2,248 Post-employment benefit assets 2,935 3,559 — — 2,935 3,559 Post-employment benefit obligations (534) (500) (744) (811) (1,278) (1,311) (1) Actuarial (losses) gains include experience gains of $734 million in 2023 and losses of ($4,729) million in 2022. (2) The actual return (loss) on plan assets was $1,898 million or 8.8% in 2023 and ($3,370) million or (11.6%) in 2022.
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 2023 2022 2023 2022 2023 2022 2023 2022 Present value of post-employment benefit obligations (20,004) (18,741) (1,453) (1,461) (212) (231) (21,669) (20,433) Fair value of plan assets 23,703 23,291 395 391 — — 24,098 23,682 Plan surplus (deficit) 3,699 4,550 (1,058) (1,070) (212) (231) 2,429 3,249 Effect of asset limit (772) (1,001) — — — — (772) (1,001) Post-employment benefit asset (liability) 2,927 3,549 (1,058) (1,070) (212) (231) 1,657 2,248 (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 2023 2022 Post-employment benefit obligations Discount rate 4.6 % 5.3 % Rate of compensation increase 2.25 % 2.25 % Cost of living indexation rate (1) 1.6 % 1.6 % Life expectancy at age 65 (years) 23.4 23.3 (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 2023 2022 Net post-employment benefit plans cost Discount rate 5.3 % 3.4 % 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 23.3 (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 (3) Post-employment benefit obligations 64 (47) 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 % (83) 78 (1,146) 1,255 Cost of living indexation rate 0.5 % 55 (46) 1,007 (822) Life expectancy at age 65 1 year 38 (39) 714 (735)
Post-employment benefit plan assets	The following table shows the target allocations for 2023 and the allocation of our post-employment benefit plan assets at December 31, 2023 and 2022. WEIGHTED AVERAGE TOTAL PLAN ASSETS FAIR VALUE ASSET CATEGORY 2023 December 31, 2023 December 31, 2022 Equity securities 0%-40% 13 % 15 % Debt securities 50%-100% 55 % 52 % Alternative investments 0%-50% 32 % 33 % 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 2023 2022 Observable markets data Equity securities Canadian 858 824 Foreign 2,265 2,555 Debt securities Canadian 10,284 9,904 Foreign 1,550 1,537 Money market 1,222 739 Non-observable markets inputs Alternative investments Private equities 831 1,017 Hedge funds 1,268 1,374 Real estate and infrastructure 4,221 4,297 Private debt 1,237 1,048 Other 32 60 Total 23,768 23,355
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 2023 2022 2023 2022 2023 2022 Contributions/payments (41) (81) (11) (59) (64) (64)

Other non-current liabilities (

Other non-current liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of other non-current liabilities	FOR THE YEAR ENDED DECEMBER 31 NOTE 2023 2022 Provisions 26 286 288 Long-term disability benefits obligation 269 260 Derivative liabilities 29 607 191 Joint venture obligation 9, 20 252 — Other 303 331 Total other non-current liabilities 1,717 1,070

Financial and capital managem_2

Financial and capital management (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 December 31, 2022 CLASSIFICATION FAIR VALUE METHODOLOGY NOTE CARRYING VALUE FAIR VALUE CARRYING VALUE FAIR VALUE Debt securities and other debt Debt due within one year and long-term debt Quoted market price of debt 24, 25 29,049 28,225 25,061 23,026
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 OF ASSET (LIABILITY) 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, 2023 Publicly-traded and privately-held investments (3) Other non-current assets 21 587 10 — 577 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (488) — (488) — Other Other non-current assets and liabilities 147 — 216 (69) December 31, 2022 Publicly-traded and privately-held investments (3) Other non-current assets 21 215 9 — 206 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 72 — 72 — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 108 — 184 (76) (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 revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumption relating to revenue and earnings multiples may result in a significant increase (decrease) in the fair value of our level 3 financial instruments. (3) Unrealized gains and losses are recorded in Other comprehensive (loss) income in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the deficit in the statements of financial position when realized. (4)
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 OF ASSET (LIABILITY) 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, 2023 Publicly-traded and privately-held investments (3) Other non-current assets 21 587 10 — 577 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities (488) — (488) — Other Other non-current assets and liabilities 147 — 216 (69) December 31, 2022 Publicly-traded and privately-held investments (3) Other non-current assets 21 215 9 — 206 Derivative financial instruments Other current assets, trade payables and other liabilities, other non-current assets and liabilities 72 — 72 — MLSE financial liability (4) Trade payables and other liabilities 23 (149) — — (149) Other Other non-current assets and liabilities 108 — 184 (76) (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 revenue and earnings multiples. For certain privately-held investments, changes in our valuation assumption relating to revenue and earnings multiples may result in a significant increase (decrease) in the fair value of our level 3 financial instruments. (3) Unrealized gains and losses are recorded in Other comprehensive (loss) income in the statements of comprehensive income and are reclassified from Accumulated other comprehensive loss to the deficit in the statements of financial position when realized. (4)
Change in allowance for doubtful accounts	The following table provides the change in allowance for doubtful accounts for trade receivables. NOTE 2023 2022 Balance, January 1 (129) (136) Additions (126) (109) Usage and reversals 137 116 Balance, December 31 12 (118) (129) The following table provides the change in allowance for doubtful accounts for contract assets. NOTE 2023 2022 Balance, January 1 (19) (20) Additions (40) (20) Usage and reversals 41 21 Balance, December 31 (18) (19) Current (6) (7) Non-current (12) (12) Balance, December 31 14 (18) (19)
Details on trade receivables not impaired	The following table provides further details on trade receivables, net of allowance for doubtful accounts. AT DECEMBER 31 2023 2022 Trade receivables not past due 3,158 3,215 Trade receivables past due Under 60 days 421 434 60 to 120 days 209 253 Over 120 days 53 71 Trade receivables, net of allowance for doubtful accounts 3,841 3,973
Maturity analysis for recognized financial liabilities	The following table is a maturity analysis for recognized financial liabilities at December 31, 2023 for each of the next five years and thereafter. AT DECEMBER 31, 2023 NOTE 2024 2025 2026 2027 2028 THERE- TOTAL Total debt, excluding lease liabilities 25 2,172 2,690 1,609 1,742 2,120 19,337 29,670 Lease liabilities (1) 25 1,245 1,034 673 403 334 2,041 5,730 Notes payable 24 207 — — — — — 207 Loan secured by receivables 24 1,588 — — — — — 1,588 Interest payable on long-term debt, notes payable 1,301 1,133 1,060 1,019 962 10,548 16,023 Net (receipts) payments on cross currency interest rate swaps and interest rate swaps (6) 18 (5) (11) (9) (70) (83) Total 6,507 4,875 3,337 3,153 3,407 31,856 53,135 (1) Includes imputed interest of $873 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, 2023. TYPE OF HEDGE BUY CURRENCY AMOUNT TO RECEIVE SELL CURRENCY AMOUNT TO PAY MATURITY HEDGED ITEM Cash flow (1) USD 1,207 CAD 1,609 2024 Loans Cash flow USD 150 CAD 201 2024 Commercial paper Cash flow USD 624 CAD 790 2024 Anticipated purchases Cash flow PHP 2,885 CAD 69 2024 Anticipated purchases Cash flow USD 495 CAD 645 2025 Anticipated purchases Economic USD 210 CAD 277 2024 Anticipated purchases Economic - options (2) USD 175 CAD 225 2024 Anticipated purchases Economic - call options USD 244 CAD 327 2024 Anticipated purchases Economic - call options CAD 225 USD 156 2024 Anticipated purchases Economic - put options USD 519 CAD 675 2024 Anticipated purchases Economic USD 120 CAD 158 2025 Anticipated purchases Economic - options (2) USD 65 CAD 85 2025 Anticipated purchases Economic - call options USD 540 CAD 694 2025 Anticipated purchases Economic - put options USD 360 CAD 461 2025 Anticipated purchases (1) Forward contracts to hedge loans secured by receivables under our securitization program. See Note 24, Debt due within one year , for additional information. (2) Foreign currency options with a leverage provision and a profit cap limitation.
Summary of key ratios	The following table provides a summary of our key ratios. AT DECEMBER 31 2023 2022 Net debt leverage ratio 3.48 3.30 Adjusted EBITDA to adjusted net interest expense ratio 6.94 8.50

Share capital (Tables)

Share capital (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023. There were no Second Preferred Shares issued and outstanding at December 31, 2023. BCE’s articles of amalgamation, as amended, describe the terms and conditions of these shares in detail. ANNUAL STATED CAPITAL SERIES CONVERTIBLE CONVERSION DATE REDEMPTION DATE REDEMPTION NUMBER OF SHARES ISSUED AND DECEMBER 31, 2023 DECEMBER 31, 2022 Q floating Series R December 1, 2030 At any time $25.50 — — — R (1) 3.018 % Series Q December 1, 2025 December 1, 2025 $25.00 7,764,800 194 200 S floating Series T November 1, 2026 At any time $25.50 2,054,167 51 53 T (1) 4.99 % Series S November 1, 2026 November 1, 2026 $25.00 5,301,633 132 146 Y floating Series Z December 1, 2027 At any time $25.50 6,451,752 161 175 Z (1) 5.346 % Series Y December 1, 2027 December 1, 2027 $25.00 2,708,031 68 74 AA (1) 4.94 % Series AB September 1, 2027 September 1, 2027 $25.00 11,482,631 293 312 AB floating Series AA September 1, 2027 At any time $25.50 6,918,839 176 195 AC (1) 5.08 % Series AD March 1, 2028 March 1, 2028 $25.00 6,482,274 165 255 AD floating Series AC March 1, 2028 At any time $25.50 12,513,726 319 254 AE floating Series AF February 1, 2025 At any time $25.50 6,022,513 151 162 AF (1) 3.865 % Series AE February 1, 2025 February 1, 2025 $25.00 9,076,087 227 237 AG (1) 3.37 % Series AH May 1, 2026 May 1, 2026 $25.00 8,442,830 211 223 AH floating Series AG May 1, 2026 At any time $25.50 4,784,070 120 125 AI (1) 3.39 % Series AJ August 1, 2026 August 1, 2026 $25.00 9,246,640 231 237 AJ floating Series AI August 1, 2026 At any time $25.50 4,118,260 103 111 AK (1) 3.306 % Series AL December 31, 2026 December 31, 2026 $25.00 22,303,812 558 578 AL (2) floating Series AK December 31, 2026 At any time 1,755,688 44 45 AM (1) 2.939 % Series AN March 31, 2026 March 31, 2026 $25.00 10,183,378 233 239 AN (2) floating Series AM March 31, 2026 At any time 1,035,822 24 24 AO (3) fixed Series AP — — — AP (3) floating Series AO — — — AQ (1) 6.538 % Series AR September 30, 2028 September 30, 2028 $25.00 8,303,614 206 225 AR (4) floating Series AQ September 30, 2033 At any time — — — 3,667 3,870 (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) On March 31, 2022, BCE redeemed its 4,600,000 issued and outstanding Series AO First Preferred Shares with a stated capital of $118 million for a total cost of $115 million. The remaining $3 million was recorded to contributed surplus. (4) If Series AR First Preferred Shares are issued on September 30, 2028, BCE may redeem such shares at $25.00 per share on September 30, 2033 and every five years thereafter (each, a Series conversion date). Alternatively, BCE may redeem Series AR Preferred Shares at $25.50 per share on any date which is not a Series conversion date for such series of First Preferred Shares. The following table provides details about the outstanding common shares of BCE. 2023 2022 NOTE NUMBER OF STATED NUMBER OF STATED Outstanding, January 1 911,982,866 20,840 909,018,871 20,662 Shares issued under deferred share plan 843 — 11,003 1 Shares issued under employee stock option plan 31 306,139 19 2,952,992 177 Unclaimed shares (1) (15,303) — — — Outstanding, December 31 912,274,545 20,859 911,982,866 20,840 (1) Represents unclaimed shares following the expiry of former Manitoba Telecom Services Inc. (MTS) shareholders' rights to receive BCE common shares in connection with the acquisition of MTS.

Share-based payments (Tables)

Share-based payments (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 2022 ESP (29) (28) RSUs/PSUs (62) (69) DSUs and stock options (4) (4) Total share-based payments (95) (101)
Disclosure of number and weighted average exercise prices of other equity instruments	The following table summarizes RSUs/PSUs outstanding at December 31, 2023 and 2022. NUMBER OF RSUs/PSUs 2023 2022 Outstanding, January 1 3,124,187 3,085,667 Granted (1) 1,125,502 1,016,211 Dividends credited 213,427 173,100 Settled (957,402) (1,061,392) Forfeited (92,902) (89,399) Outstanding, December 31 3,412,812 3,124,187 Vested, December 31 (2) 1,225,815 887,158 (1) The weighted average fair value of the RSUs/PSUs granted was $61 in 2023 and $66 in 2022. (2) The RSUs/PSUs vested on December 31, 2023 were fully settled in February 2024 with BCE common shares and/or DSUs.
Disclosure of number and weighted average exercise prices of share options	The following table summarizes stock options outstanding at December 31, 2023 and 2022. 2023 2022 NOTE NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER OF OPTIONS WEIGHTED AVERAGE EXERCISE PRICE ($) Outstanding, January 1 7,802,108 61 10,778,724 60 Exercised (1) 30 (306,139) 60 (2,952,992) 58 Forfeited or expired (11,408) 63 (23,624) 65 Outstanding, December 31 7,484,561 61 7,802,108 61 Exercisable, December 31 7,484,561 61 4,539,188 58 (1) The weighted average market share price for options exercised was $63 in 2023 and $69 in 2022.
Disclosure of range of exercise prices of outstanding share options	The following table provides additional information about BCE’s stock option plans at December 31, 2023 and 2022. STOCK OPTIONS OUTSTANDING 2023 2022 RANGE OF EXERCISE PRICES NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) NUMBER WEIGHTED AVERAGE REMAINING LIFE (YEARS) WEIGHTED AVERAGE EXERCISE PRICE ($) $50-$59 4,291,180 3 58 4,510,298 4 58 $60 & above 3,193,381 6 65 3,291,810 7 65 7,484,561 4 61 7,802,108 5 61

Additional cash flow informat_2

Additional cash flow information (Tables)	12 Months Ended
	Dec. 31, 2023
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 assets and 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 (2) TOTAL January 1, 2023 31,920 (307) 867 253 32,733 Cash flows from (used in) financing activities Decrease in notes payable (646) — — — (646) Issue of long-term debt 5,195 — — — 5,195 Repayment of long-term debt (1,858) — — — (1,858) Repurchase of financial liability — — — (149) (149) Cash dividends paid on common and preferred shares — — (3,668) — (3,668) Cash dividends paid by subsidiaries to non-controlling 36 — — (47) — (47) Other financing activities (24) — — — (24) Total cash flows from (used in) financing activities 2,667 — (3,715) (149) (1,197) Non-cash changes arising from Increase in lease liabilities 1,562 — — — 1,562 Dividends declared on common and preferred shares — — 3,717 — 3,717 Dividends declared by subsidiaries to non-controlling interests — — 47 — 47 Effect of changes in foreign exchange rates (169) 169 — — — Business acquisitions 4 5 — — — 5 Business disposition 4 (93) — — — (93) Reclassification to liabilities held for sale (7) — — — (7) Other 292 (15) (6) (26) 245 Total non-cash changes 1,590 154 3,758 (26) 5,476 December 31, 2023 36,177 (153) 910 78 37,012 (1) Included in Other current assets, Trade payables and other liabilities and Other non-current liabilities in the statements of financial position. (2) We have reclassified amounts from the previous period to make them consistent with the presentation for the current period. NOTE DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT (1) DIVIDENDS PAYABLE OTHER LIABILITIES (2) TOTAL January 1, 2022 29,673 79 811 294 30,857 Cash flows from (used in) financing activities Increase in notes payable 42 69 — — 111 Issue of long-term debt 1,951 — — — 1,951 Repayment of long-term debt (2,023) — — — (2,023) Cash dividends paid on common and preferred shares — — (3,448) — (3,448) Cash dividends paid by subsidiaries to non-controlling 36 — — (39) — (39) Increase in securitized trade receivables 700 — — — 700 Other financing activities (13) — — (18) (31) Total cash flows from (used in) financing activities 657 69 (3,487) (18) (2,779) Non-cash changes arising from Increase in lease liabilities 1,008 — — — 1,008 Dividends declared on common and preferred shares — — 3,508 — 3,508 Dividends declared by subsidiaries to non-controlling interests — — 39 — 39 Effect of changes in foreign exchange rates 437 (437) — — — Business acquisitions 8 — — — 8 Business disposition (14) — — — (14) Other 151 (18) (4) (23) 106 Total non-cash changes 1,590 (455) 3,543 (23) 4,655 December 31, 2022 31,920 (307) 867 253 32,733 (1) Included in Other current assets, Other non-current assets and Trade payables and other liabilities in the statements of financial position. (2) We have reclassified amounts from the previous period to make them consistent with the presentation for the current period.

Remaining performance obligat_2

Remaining performance obligations (Tables)	12 Months Ended
	Dec. 31, 2023
Revenue [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, 2023. 2024 2025 2026 2027 2028 THEREAFTER TOTAL Bell CTS 3,019 1,713 765 375 171 482 6,525 Bell Media 35 — — — — — 35 Total 3,054 1,713 765 375 171 482 6,560

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 that are due in each of the next five years and thereafter. 2024 2025 2026 2027 2028 THERE- TOTAL Commitments for property, plant and 2,043 1,513 599 316 246 1,041 5,758 Purchase obligations 619 513 537 314 219 820 3,022 Planned acquisition of OUTFRONT Media Inc. 410 — — — — — 410 Leases committed not yet commenced 2 6 — — — — 8 Total 3,074 2,032 1,136 630 465 1,861 9,198

Related party transactions (Tab

Related party transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party [Abstract]
Summary of significant subsidiaries	The following table shows BCE’s significant subsidiaries at December 31, 2023. 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 2023 2022 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 2023 2022 Current assets 466 400 Non-current assets 941 958 Total assets 1,407 1,358 Current liabilities 153 140 Non-current liabilities 239 246 Total liabilities 392 386 Total equity attributable to BCE shareholders 707 678 NCI 308 294 (1) At December 31, 2023 and 2022, 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, 2023 and 2022 include $7 million and $5 million, respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2023 2022 Operating revenues 969 986 Net earnings 209 180 Net earnings attributable to NCI 65 57 Total comprehensive income 196 198 Total comprehensive income attributable to NCI 61 63 Cash dividends paid to NCI 47 39 (1) CTV Specialty's net earnings and total comprehensive income include $3 million and $4 million directly attributable to NCI for 2023 and 2022, respectively.
Compensation of key management personnel	The following table includes compensation of key management personnel for the years ended December 31, 2023 and 2022 included in our income statements. Key management personnel have 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 2023 2022 Wages, salaries, fees and related taxes and benefits (28) (28) Post-employment benefit plans and OPEBs cost (3) (4) Share-based compensation (30) (38) Key management personnel compensation expense (61) (70)

Significant partly-owned subs_2

Significant partly-owned subsidiary (Tables)	12 Months Ended
	Dec. 31, 2023
Interest In Other Entities [Abstract]
Disclosure of interests in subsidiaries	The following table shows BCE’s significant subsidiaries at December 31, 2023. 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 2023 2022 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 2023 2022 Current assets 466 400 Non-current assets 941 958 Total assets 1,407 1,358 Current liabilities 153 140 Non-current liabilities 239 246 Total liabilities 392 386 Total equity attributable to BCE shareholders 707 678 NCI 308 294 (1) At December 31, 2023 and 2022, 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, 2023 and 2022 include $7 million and $5 million, respectively, directly attributable to NCI. Selected income and cash flow information CTV SPECIALTY (1) FOR THE YEAR ENDED DECEMBER 31 2023 2022 Operating revenues 969 986 Net earnings 209 180 Net earnings attributable to NCI 65 57 Total comprehensive income 196 198 Total comprehensive income attributable to NCI 61 63 Cash dividends paid to NCI 47 39 (1) CTV Specialty's net earnings and total comprehensive income include $3 million and $4 million directly attributable to NCI for 2023 and 2022, respectively.

Assets held for sale (Tables)

Assets held for sale (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023. NOTE 2023 Property, plant and equipment 17 12 Intangible assets 19 26 Goodwill 22 22 Total assets held for sale 60 Long-term debt 7 Deferred tax liabilities 6 Other non-current liabilities 2 Total liabilities held for sale 15 Net assets held for sale 45

Material accounting policies -

Material accounting policies - Revenue from Contracts with Customers (Details)	12 Months Ended
	Dec. 31, 2023
Residential customers | Bell Wireless
Disclosure of performance obligations [line items]
Contract with customer, significant payment terms, duration	24 months
Business customers | Bell Wireless
Disclosure of performance obligations [line items]
Contract with customer, significant payment terms, duration	36 months
Business customers | Bell Wireline
Disclosure of performance obligations [line items]
Contract with customer, significant payment terms, duration	7 years

Material accounting policies _2

Material accounting policies - Share-Based Payments (Details)	12 Months Ended
	Dec. 31, 2023 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares for every one employee savings plan unit (in shares)	1
Number of common shares for every one restricted stock unit or performance share unit (in shares)	1
ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting period	2 years
RSUs/PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting period	3 years
Employee Stock Option
Disclosure of terms and conditions of share-based payment arrangement [line items]
Vesting requirements for share-based payment arrangement, vesting period	3 years

Material accounting policies _3

Material accounting policies - Depreciation and Amortization (Details)	12 Months Ended
	Dec. 31, 2023
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

Material accounting policies _4

Material accounting policies - Post-Employment Benefit Plans (Details)	12 Months Ended
	Dec. 31, 2023
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

Material accounting policies _5

Material accounting policies - Adoption of New or Amended Accounting Standards (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of expected impact of initial application of new standards or interpretations [line items]
Other current assets	$ (264)	$ (324)
Cash	547	99	$ 289
Capital expenditures	(4,581)	(5,133)
Other financing activities	$ (24)	$ (31)

Segmented information - Narrati

Segmented information - Narrative (Details)	Dec. 31, 2023 store segment
Operating Segments [Abstract]
Number of reportable segments | segment	2
Number of consumer electronics retail stores	165
Number of consumer electronics retail stores expected to close	107

Segmented information - Segment

Segmented information - Segmented Information (Details) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2023 CAD ($) measure	Dec. 31, 2022 CAD ($)	Dec. 31, 2023 CAD ($) measure	Dec. 31, 2022 CAD ($)
Disclosure of operating segments [line items]
Operating revenues			$ 24,673	$ 24,174
Operating costs			(14,256)	(13,975)
Adjusted EBITDA			10,417	10,199
Severance, acquisition and other costs			(200)	(94)
Depreciation and amortization			(4,918)	(4,723)
Finance costs
Interest expense			(1,475)	(1,146)
Net return on post-employment benefit plans			108	51
Impairment of assets			(143)	(279)
Other expense			(466)	(115)
Income taxes			(996)	(967)
Net earnings			2,327	2,926
Goodwill	$ 10,942	$ 10,906	10,942	10,906
Indefinite-life intangible assets	$ 9,815	9,826	9,815	9,826
Capital expenditures			$ 4,581	5,133
Number of measures of profit to make decisions | measure	1		1
External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			$ 24,673	24,174
Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			0	0
Operating Service
Disclosure of operating segments [line items]
Operating revenues			21,154	20,956
Operating Service | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			21,154	20,956
Operating Service | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			0	0
Total products
Disclosure of operating segments [line items]
Operating revenues			3,519	3,218
BELL MEDIA
Finance costs
Impairment of assets	$ (86)	(147)
Operating segments | BELL CTS
Disclosure of operating segments [line items]
Operating revenues			21,926	21,301
Operating costs			(12,206)	(11,847)
Adjusted EBITDA			9,720	9,454
Finance costs
Goodwill	8,099	7,960	8,099	7,960
Indefinite-life intangible assets	8,052	7,980	8,052	7,980
Capital expenditures			4,421	4,971
Operating segments | BELL CTS | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			21,897	21,270
Operating segments | BELL CTS | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			29	31
Operating segments | BELL CTS | Operating Service
Disclosure of operating segments [line items]
Operating revenues			18,407	18,083
Operating segments | BELL CTS | Operating Service | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			18,378	18,052
Operating segments | BELL CTS | Operating Service | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			29	31
Operating segments | BELL CTS | Total products
Disclosure of operating segments [line items]
Operating revenues			3,519	3,218
Operating segments | BELL MEDIA
Disclosure of operating segments [line items]
Operating revenues			3,117	3,254
Operating costs			(2,420)	(2,509)
Adjusted EBITDA			697	745
Finance costs
Goodwill	2,843	2,946	2,843	2,946
Indefinite-life intangible assets	1,763	1,846	1,763	1,846
Capital expenditures			160	162
Operating segments | BELL MEDIA | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			2,776	2,904
Operating segments | BELL MEDIA | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			341	350
Operating segments | BELL MEDIA | Operating Service
Disclosure of operating segments [line items]
Operating revenues			3,117	3,254
Operating segments | BELL MEDIA | Operating Service | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			2,776	2,904
Operating segments | BELL MEDIA | Operating Service | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			341	350
Operating segments | BELL MEDIA | Total products
Disclosure of operating segments [line items]
Operating revenues			0	0
INTER- SEGMENT ELIMINA- TIONS
Disclosure of operating segments [line items]
Operating revenues			(370)	(381)
Operating costs			370	381
Adjusted EBITDA			0	0
Finance costs
Goodwill	0	0	0	0
Indefinite-life intangible assets	$ 0	$ 0	0	0
Capital expenditures			0	0
INTER- SEGMENT ELIMINA- TIONS | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			0	0
INTER- SEGMENT ELIMINA- TIONS | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			(370)	(381)
INTER- SEGMENT ELIMINA- TIONS | Operating Service
Disclosure of operating segments [line items]
Operating revenues			(370)	(381)
INTER- SEGMENT ELIMINA- TIONS | Operating Service | External Service Revenue
Disclosure of operating segments [line items]
Operating revenues			0	0
INTER- SEGMENT ELIMINA- TIONS | Operating Service | Inter-Segment Service Revenue
Disclosure of operating segments [line items]
Operating revenues			(370)	(381)
INTER- SEGMENT ELIMINA- TIONS | 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, 2023	Dec. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	$ 24,673	$ 24,174
External Service Revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	24,673	24,174
Wireless
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	7,120	6,821
Wireline data
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	8,084	7,920
Wireline voice
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	2,862	3,002
Media
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	2,776	2,904
Other wireline services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	312	309
Total services
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	21,154	20,956
Total services | External Service Revenue
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	21,154	20,956
Wireless
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	2,885	2,714
Wireline
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	634	504
Total products
Disclosure of disaggregation of revenue from contracts with customers [line items]
Operating revenues	$ 3,519	$ 3,218

Business acquisitions and dis_3

Business acquisitions and disposition - Narrative (Details) - CAD ($) $ in Millions		1 Months Ended	7 Months Ended	10 Months Ended	12 Months Ended
	May 03, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Jun. 01, 2023	Dec. 01, 2022	Feb. 28, 2022
Disclosure of detailed information about business combination [line items]
Cash transferred, net of cash acquired								$ 156
Consideration payable, term								2 years
Business acquisition, contingent consideration, liability			$ 0			$ 0
FX Innovation
Disclosure of detailed information about business combination [line items]
Consideration recognized as of acquisition date								$ 157
Cash consideration payable								12
Contingent consideration recognised as of acquisition date								6
Contingent consideration, maximum amount payable								7
Revenue of acquiree since acquisition date			50
Revenue of combined entity as if combination occurred at beginning of period						24,715
Cash consideration paid								$ 145
Distributel
Disclosure of detailed information about business combination [line items]
Cash transferred, net of cash acquired									$ 282
Contingent consideration recognised as of acquisition date									39
Business acquisition, contingent consideration, liability			$ 49			49
Contingent consideration, maximum amount payable									65
Revenue of acquiree since acquisition date		$ 14
Revenue of combined entity as if combination occurred at beginning of period							$ 24,309
Payment for contingent consideration, liability						$ 19
Cash consideration paid									$ 303
Distributel | Forecast
Disclosure of detailed information about business combination [line items]
Payment for contingent consideration, liability					$ 30
EBOX
Disclosure of detailed information about business combination [line items]
Revenue of acquiree since acquisition date				$ 41
Cash consideration paid										$ 153
Financial assets recognised as of acquisition date										$ 139
Production Studios
Disclosure of detailed information about business combination [line items]
Proportion of ownership interests sold	63%					63%
Proceeds from sale of operations	$ 211					$ 211
Gain recognised on disposal of assets or disposal groups constituting discontinued operation	79					$ 79
Tax expense recognised on measurement to fair value less costs to sell or on disposal of assets or disposal groups constituting discontinued operation	$ 17

Business acquisitions and dis_4

Business acquisitions and disposition - Summary of Fair Value of Consideration From FX Innovation Acquisition (Details) - FX Innovation $ in Millions	Jun. 01, 2023 CAD ($)
Disclosure of detailed information about business combination [line items]
Cash consideration paid	$ 145
Cash consideration payable	12
Contingent consideration	6
Total cost to be allocated	163
Trade and other receivables	23
Other non-cash working capital	4
Indefinite-life intangible assets	29
Finite-life intangible assets	23
Other non-current assets	4
Trade payables and other liabilities	(15)
Contract liabilities	(3)
Debt due within one year	(5)
Deferred tax liabilities	(13)
Identifiable assets acquired (liabilities assumed), excluding cash and cash equivalents and goodwill	47
Cash and cash equivalents	1
Fair value of net assets acquired	48
Goodwill	$ 115

Business acquisitions and dis_5

Business acquisitions and disposition - Summary of Assets and Liabilities Sold (Details) - CAD ($) $ in Millions	Dec. 31, 2023	May 03, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of analysis of single amount of discontinued operations [line items]
Trade and other receivables	$ 4,031		$ 4,138
Prepaid expenses	230		244
Intangible assets	16,609		16,183	$ 15,570
Goodwill	10,942		10,906
Total assets	71,940		69,329
Trade payables and other liabilities	4,729		5,221
Contract liabilities	811		857
Debt due within one year	5,042		4,137
Long-term debt	31,135		27,783
Deferred tax liabilities	4,869		4,953
Total liabilities	51,383		46,814
Non-controlling interest	$ 328		$ 337
Disposal Group, Disposed Of By Sale
Disclosure of analysis of single amount of discontinued operations [line items]
Trade and other receivables		$ 1
Prepaid expenses		1
Property, plant and equipment		179
Intangible assets		4
Goodwill		76
Total assets		261
Trade payables and other liabilities		10
Contract liabilities		3
Debt due within one year		11
Long-term debt		82
Deferred tax liabilities		3
Total liabilities		109
Non-controlling interest		23
Total net assets		$ 129

Business acquisitions and dis_6

Business acquisitions and disposition - Acquisition of Distributel (Details) - Distributel $ in Millions	Dec. 01, 2022 CAD ($)
Disclosure of detailed information about business combination [line items]
Cash consideration paid	$ 303
Contingent consideration	39
Total cost to be allocated	342
Trade and other receivables	7
Other non-cash working capital	7
Property, plant and equipment	29
Indefinite-life intangible assets	70
Finite-life intangible assets	68
Deferred tax assets	7
Other long-term assets	2
Trade payables and other liabilities	(29)
Contract liabilities	(3)
Deferred tax liabilities	(39)
Other long-term liabilities	(6)
Identifiable assets acquired (liabilities assumed), excluding cash and cash equivalents and goodwill	113
Cash and cash equivalents	21
Fair value of net assets acquired	134
Goodwill	$ 208

Business acquisitions and dis_7

Business acquisitions and disposition - Summary of Fair Value of Consideration From EBOX Acquisition (Details) - EBOX $ in Millions	Feb. 28, 2022 CAD ($)
Disclosure of detailed information about business combination [line items]
Cash consideration paid	$ 153
Total cost to be allocated	153
Other non-cash working capital	5
Property, plant and equipment	5
Indefinite-life intangible assets	17
Finite-life intangible and other assets	15
Trade payables and other liabilities	(17)
Contract liabilities	(5)
Deferred tax liabilities	(9)
Identifiable assets acquired (liabilities assumed), excluding cash and cash equivalents and goodwill	11
Cash and cash equivalents	14
Fair value of net assets acquired	25
Goodwill	$ 128

Operating costs (Details)

Operating costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Labour costs
Wages, salaries and related taxes and benefits	$ (4,354)	$ (4,250)
Post-employment benefit plans service cost (net of capitalized amounts)	(206)	(249)
Other labour costs	(1,063)	(1,054)
Less:
Capitalized labour	1,217	1,136
Total labour costs	(4,406)	(4,417)
Cost of revenues	(7,926)	(7,641)
Other operating costs	(1,924)	(1,917)
Total operating costs	(14,256)	(13,975)
Research and development expense	$ 90	$ 57

Severance, acquisition and ot_3

Severance, acquisition and other costs (Details) $ in Millions	12 Months Ended
	Dec. 31, 2024 CAD ($) position	Dec. 31, 2023 CAD ($)	Dec. 31, 2022 CAD ($)
Severance Costs [Line Items]
Severance		$ (134)	$ (83)
Acquisition and other		(66)	(11)
Total severance, acquisition and other costs		$ (200)	$ (94)
Announcing or commencing implementation of major restructuring | Forecast
Severance Costs [Line Items]
Severance	$ (400)
Workforce reduction, number of positions eliminated | position	4,800
Workforce reduction, percentage of positions eliminated	9%

Interest expense (Details)

Interest expense (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about borrowings [line items]
Capitalized interest	$ 135	$ 128
Interest expense	$ (1,475)	$ (1,146)
Capitalisation rate of borrowing costs eligible for capitalisation	4.31%	3.83%
Long-term Debt
Disclosure of detailed information about borrowings [line items]
Interest expense	$ (1,391)	$ (1,148)
Other
Disclosure of detailed information about borrowings [line items]
Interest expense	(219)	(126)
Lease liabilities
Disclosure of detailed information about borrowings [line items]
Interest expense	$ (193)	$ (165)

Impairment of assets (Details)

Impairment of assets (Details) - CAD ($)	3 Months Ended		12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets			$ 143,000,000	$ 279,000,000
Impairment loss recognised in profit or loss, property, plant and equipment			$ 57,000,000	132,000,000
Explanation of period over which management has projected cash flows, period			5 years
Program and feature film rights
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets	$ 45,000,000	$ 53,000,000
BELL MEDIA
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets	$ 86,000,000	$ 147,000,000
Impairment loss recognised in profit or loss, goodwill			$ 0	$ 0
Cash-generating units
Disclosure of reconciliation of changes in goodwill [line items]
Discount rate	9.50%	10.30%	9.50%	10.30%
Perpetuity growth rate	0%	0.50%	0%	0.50%
Recoverable amount of asset or cash-generating unit	$ 62,000,000	$ 109,000,000	$ 62,000,000	$ 109,000,000
Explanation of period over which management has projected cash flows, period		5 years
Indefinite-Lived Intangible Assets | BELL MEDIA
Disclosure of reconciliation of changes in goodwill [line items]
Impairment of assets	$ 41,000,000	$ 94,000,000

Other expense - Schedule of Oth

Other expense - Schedule of Other Expense (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Equity (losses) income from investments in associates and joint ventures
Loss on investment	$ (581)	$ (42)
Operations	28	(19)
Net mark-to-market losses on derivatives used to economically hedge equity settled share-based compensation plans	(103)	(53)
Early debt redemption costs	(1)	(18)
Gains on investments	80	24
Interest income	67	22
Gains (losses) on retirements and disposals of property, plant and equipment and intangible assets	11	(27)
Other	33	(2)
Total other expense	$ (466)	$ (115)

Other expense - Narrative (Deta

Other expense - Narrative (Details) - CAD ($) $ in Millions		3 Months Ended	12 Months Ended
	May 03, 2023	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Disclosure of subsidiaries [line items]
Gain (loss) on investment, equity loss of share obligation			$ (581)	$ (42)
Gain (losses) on disposals of investments			$ 80	24
Gains on disposal of non-current assets or disposal groups classified as held for sale and discontinued operations		$ 53
Production Studios
Disclosure of subsidiaries [line items]
Proportion of ownership interests sold	63%		63%
Proceeds from sale of operations	$ 211		$ 211
Gain recognised on disposal of assets or disposal groups constituting discontinued operation	$ 79		$ 79
Createch
Disclosure of subsidiaries [line items]
Gain (losses) on disposals of investments				39
Subsidiaries
Disclosure of subsidiaries [line items]
Gain (losses) on disposals of investments				$ 13
Real Estate Optimization Strategy
Disclosure of subsidiaries [line items]
Proceeds from sale of operations		$ 54

Income taxes - Significant Comp

Income taxes - Significant Components of Income Taxes Deducted from Net Earnings (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Current taxes
Current taxes	$ (923)	$ (878)
Uncertain tax positions	8	91
Change in estimate relating to prior periods	9	8
Deferred taxes
Deferred taxes relating to the origination and reversal of temporary differences	(75)	(176)
Change in estimate relating to prior periods	1	(8)
Recognition and utilization of loss carryforwards	(24)	(4)
Uncertain tax positions	8	0
Total income taxes	$ (996)	$ (967)

Income taxes - Narrative (Detai

Income taxes - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Applicable statutory tax rate	26.80%	26.80%
Deferred tax asset	$ (4,773)	$ (4,869)	$ (4,574)
Non-capital tax loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax loss carryforward	156	251
Deferred tax asset	36	60	$ 63
Unused tax losses for which no deferred tax asset recognised	13	20
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	143	231
Capital loss carryforwards
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Unused tax loss carryforward	$ 55	$ 67

Income taxes - Reconciliation o

Income taxes - Reconciliation of Reported Income Taxes in the Income Statement (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Net earnings (losses)	$ 2,327	$ 2,926
Add back income taxes	996	967
Earnings before income taxes	$ 3,323	$ 3,893
Applicable statutory tax rate	26.80%	26.80%
Income taxes computed at applicable statutory rates	$ (891)	$ (1,043)
Non-taxable portion of gains on investments	5	4
Uncertain tax positions	16	91
Change in estimate relating to prior periods	10	0
Non-taxable portion of equity losses	(149)	(18)
Other	13	(1)
Total income taxes	$ (996)	$ (967)
Average effective tax rate	30%	24.80%

Income taxes - Disclosure of Cu

Income taxes - Disclosure of Current and Deferred Taxes (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
OTHER COMPREHENSIVE (LOSS)/INCOME
Current taxes	$ (2)	$ 0
Deferred taxes	199	(73)
Total income taxes recovery (expense)	197	(73)
DEFICIT
Current taxes	1	3
Deficit	(8)	(7)
Total income taxes recovery (expense)	$ (7)	$ (4)

Income taxes - Deferred Taxes R

Income taxes - Deferred Taxes Resulting From Temporary Differences (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance, deferred tax liability (asset)	$ (4,869)	$ (4,574)
Income statements	(90)	(188)
Business acquisitions	(18)	(43)
Other comprehensive (loss)/income	199	(73)
Deficit	(8)	(7)
Increase (Decrease) Through Transfer To Held-For-Sale, Deferred Tax Liability (Asset)	6
Other	7	16
Ending balance, deferred tax liability (asset)	(4,773)	(4,869)
NON- CAPITAL LOSS CARRY- FORWARDS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance, deferred tax liability (asset)	60	63
Income statements	(23)	(4)
Business acquisitions	(1)	1
Ending balance, deferred tax liability (asset)	36	60
POST- EMPLOYMENT BENEFIT PLANS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance, deferred tax liability (asset)	(602)	(466)
Income statements	10	15
Other comprehensive (loss)/income	149	(151)
Ending balance, deferred tax liability (asset)	(443)	(602)
INDEFINITE- LIFE INTANGIBLE ASSETS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance, deferred tax liability (asset)	(1,767)	(1,701)
Income statements	(35)	(40)
Business acquisitions	(10)	(26)
Increase (Decrease) Through Transfer To Held-For-Sale, Deferred Tax Liability (Asset)	7
Ending balance, deferred tax liability (asset)	(1,805)	(1,767)
PROPERTY, PLANT AND EQUIPMENT AND FINITE- LIFE INTANGIBLE ASSETS
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance, deferred tax liability (asset)	(2,745)	(2,417)
Income statements	(36)	(307)
Business acquisitions	(4)	(21)
Increase (Decrease) Through Transfer To Held-For-Sale, Deferred Tax Liability (Asset)	(1)
Other	5
Ending balance, deferred tax liability (asset)	(2,781)	(2,745)
OTHER
Reconciliation of changes in deferred tax liability (asset) [abstract]
Beginning balance, deferred tax liability (asset)	185	(53)
Income statements	(6)	148
Business acquisitions	(3)	3
Other comprehensive (loss)/income	50	78
Deficit	(8)	(7)
Other	2	16
Ending balance, deferred tax liability (asset)	$ 220	$ 185

Earnings per share (Details)

Earnings per share (Details) - CAD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Earnings per share [abstract]
Net earnings attributable to common shareholders - basic	$ 2,076	$ 2,716
Dividends declared per common share (in cad per share)	$ 3.87	$ 3.68
Weighted average number of common shares outstanding (in millions)
Weighted average number of common shares outstanding - basic (millions) (in shares)	912,200,000	911,500,000
Assumed exercise of stock options (in shares)	0	500,000
Weighted average number of common shares outstanding - diluted (in millions) (in shares)	912,200,000	912,000,000
Shares excluded from calculation of earnings per share (in shares)	6,395,513	0

Trade and other receivables - S

Trade and other receivables - Schedule of Trade and Other Receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Trade And Other Receivables [Line Items]
Current tax receivable	$ 12	$ 48
Other accounts receivable	311	266
Total trade and other receivables	4,031	4,138
Trade receivables
Disclosure Of Trade And Other Receivables [Line Items]
Current	3,959	4,102
Allowance for revenue adjustments
Disclosure Of Trade And Other Receivables [Line Items]
Current	(145)	(160)
Allowance for doubtful accounts
Disclosure Of Trade And Other Receivables [Line Items]
Current	(118)	(129)
Commodity taxes receivable
Disclosure Of Trade And Other Receivables [Line Items]
Current	$ 12	$ 11

Trade and other receivables -_2

Trade and other receivables - Schedule of Wireless Device Financing Plan Receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Current Assets | Wireless Equipment Installment Plan
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for doubtful accounts	$ 45	$ 46
Non-Current Assets | Wireless Equipment Installment Plan
Disclosure Of Trade And Other Receivables [Line Items]
Allowance for doubtful accounts	15	15
Wireless Equipment Installment Plan
Disclosure Of Trade And Other Receivables [Line Items]
Current	1,052	1,021
Non-current	401	386
Total wireless equipment installment plan receivables	$ 1,453	$ 1,407

Inventory (Details)

Inventory (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Inventories [Abstract]
Wireless devices and accessories	$ 190	$ 238
Merchandise and other	275	418
Total inventory	465	656
Inventory recognized in cost of revenues	$ 3,334	$ 3,184

Contracts assets and liabilit_3

Contracts assets and liabilities (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Contract assets
Beginning balance	$ 724	$ 665
Revenue recognized from contract liabilities included in contract assets at the beginning of the year	84	89
Increase in contract liabilities included in contract assets during the year	(88)	(83)
Increase in contract assets from revenue recognized during the year	713	728
Contract assets transferred to trade receivables	(613)	(586)
Contract terminations transferred to trade receivables	(60)	(50)
Other	(25)	(39)
Ending balance	735	724
Contract liabilities
Opening balance	1,085	1,045
Revenue recognized included in contract liabilities at the beginning of the year	(734)	(736)
Increase in contract liabilities during the year	785	794
Contract assets transferred to trade receivables	8	14
Acquisitions / (Disposition)	0	8
Contract terminations transferred to trade receivables	(1)	(1)
Other	(55)	(39)
Ending balance	1,088	1,085
Contract assets
Contract liabilities
Allowance for doubtful accounts	$ 18	$ 19	$ 20

Contract costs (Details)

Contract costs (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of disaggregation of revenue from contracts with customers [line items]
Opening balance	$ 1,143	$ 894
Incremental costs of obtaining a contract and contract fulfillment costs	892	807
Amortization included in operating costs	(623)	(558)
Ending balance	$ 1,412	$ 1,143
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	95 months

Property, plant and equipment -

Property, plant and equipment - Schedule of Property, Plant and Equipment (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 29,256	$ 28,235
Impairment losses recognized in earnings	(57)	(132)
Ending balance	30,352	29,256
COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	83,612	82,053
Additions	5,961	5,893
Business disposition	(195)	(14)
Transfers	(870)	(1,087)
Retirements and disposals	1,612	3,101
Impairment losses recognized in earnings	(42)	(132)
Reclassified to assets held for sale	(18)
Ending balance	86,836	83,612
ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(54,356)	(53,818)
Business disposition		(21)
Transfers	25	0
Retirements and disposals	(1,545)	(3,053)
Reclassified to assets held for sale	6
Depreciation	3,745	3,660
Business disposition	(18)
Other	(73)	(48)
Ending balance	(56,484)	(54,356)
NETWORK INFRASTRUCTURE AND EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	22,639	21,801
Ending balance	23,750	22,639
NETWORK INFRASTRUCTURE AND EQUIPMENT | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	71,875	70,923
Additions	2,990	2,824
Business disposition	8	11
Transfers	1,368	1,180
Retirements and disposals	1,557	3,063
Impairment losses recognized in earnings	0	0
Reclassified to assets held for sale	(8)
Ending balance	74,676	71,875
NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(49,236)	(49,122)
Business disposition		(14)
Transfers	23	2
Retirements and disposals	(1,508)	(3,025)
Reclassified to assets held for sale	6
Depreciation	3,254	3,195
Business disposition	(1)
Other	(72)	(44)
Ending balance	(50,926)	(49,236)
LAND AND BUILDINGS
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,019	4,193
Ending balance	4,247	4,019
LAND AND BUILDINGS | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	9,139	8,889
Additions	795	394
Business disposition	(103)	(28)
Transfers	79	51
Retirements and disposals	53	35
Impairment losses recognized in earnings	(42)	(132)
Reclassified to assets held for sale	(10)
Ending balance	9,805	9,139
LAND AND BUILDINGS | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(5,120)	(4,696)
Business disposition		(7)
Transfers	2	(2)
Retirements and disposals	(37)	(28)
Reclassified to assets held for sale	0
Depreciation	491	465
Business disposition	(17)
Other	(1)	(4)
Ending balance	(5,558)	(5,120)
ASSETS UNDER CONSTRUCTION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,598	2,241
Ending balance	2,355	2,598
ASSETS UNDER CONSTRUCTION | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,598	2,241
Additions	2,176	2,675
Business disposition	(100)	3
Transfers	(2,317)	(2,318)
Retirements and disposals	2	3
Impairment losses recognized in earnings	0	0
Reclassified to assets held for sale	0
Ending balance	2,355	2,598
ASSETS UNDER CONSTRUCTION | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	0	0
Business disposition		0
Transfers	0	0
Retirements and disposals	0	0
Reclassified to assets held for sale	0
Depreciation	0	0
Business disposition	0
Other	0	0
Ending balance	$ 0	$ 0

Leases - Disclosure of Right-Of

Leases - Disclosure of Right-Of-Use Assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 29,256	$ 28,235
Ending balance	30,352	29,256
COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	83,612	82,053
Additions	5,961	5,893
Business disposition	(195)	(14)
Reclassified to assets held for sale	(18)
Ending balance	86,836	83,612
ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(54,356)	(53,818)
Business disposition		(21)
Reclassified to assets held for sale	6
Ending balance	(56,484)	(54,356)
Right-of-use assets
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,150	4,079
Ending balance	4,726	4,150
Right-of-use assets | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	7,812	7,171
Additions	1,561	1,017
Transfers	(219)	(201)
Business disposition	(20)	(9)
Lease terminations	(52)	(42)
Impairment losses recognized in earnings	(30)	(124)
Reclassified to assets held for sale	(7)
Ending balance	9,045	7,812
Right-of-use assets | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(3,662)	(3,092)
Transfers	(114)	(117)
Business disposition	(3)	(7)
Lease terminations	(15)	(15)
Depreciation	789	709
Ending balance	(4,319)	(3,662)
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,889	1,686
Ending balance	2,168	1,889
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	3,693	3,240
Additions	832	681
Transfers	(215)	(195)
Business disposition	0	2
Lease terminations	(37)	(35)
Impairment losses recognized in earnings	0	0
Reclassified to assets held for sale	(2)
Ending balance	4,271	3,693
Right-of-use assets | NETWORK INFRASTRUCTURE AND EQUIPMENT | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(1,804)	(1,554)
Transfers	(113)	(112)
Business disposition	0	0
Lease terminations	(13)	(12)
Depreciation	425	374
Ending balance	(2,103)	(1,804)
Right-of-use assets | LAND AND BUILDINGS
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,261	2,393
Ending balance	2,558	2,261
Right-of-use assets | LAND AND BUILDINGS | COST
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,119	3,931
Additions	729	336
Transfers	(4)	(6)
Business disposition	(20)	(11)
Lease terminations	(15)	(7)
Impairment losses recognized in earnings	(30)	(124)
Reclassified to assets held for sale	(5)
Ending balance	4,774	4,119
Right-of-use assets | LAND AND BUILDINGS | ACCUMULATED DEPRECIATION
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(1,858)	(1,538)
Transfers	(1)	(5)
Business disposition	(3)	(7)
Lease terminations	(2)	(3)
Depreciation	364	335
Ending balance	$ (2,216)	$ (1,858)

Leases - Leases Income Statemen

Leases - Leases Income Statement (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of leases [Abstract]
Interest expense on lease liabilities	$ 193	$ 165
Variable lease payment expenses not included in the measurement of lease liabilities	126	133
Expenses for leases of low value assets	63	60
Expenses for short-term leases	$ 29	$ 27

Leases - Narrative (Details)

Leases - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of leases [Abstract]
Cash outflow for leases	$ 1,455	$ 1,272

Intangible assets (Details)

Intangible assets (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	$ 16,183	$ 15,570
Ending balance	16,609	16,183
COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	23,181	22,111
Additions	1,933	1,744
Business acquisitions/(business disposition)	75
Business acquisitions		175
Transfers	870	1,087
Retirements and disposals	662	606
Impairment losses recognized in earnings	(96)	(147)
Amortization included in operating costs	(1,165)	(1,183)
Reclassified to assets held for sale	(26)
Ending balance	24,110	23,181
ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(6,998)	(6,541)
Transfers	(25)
Retirements and disposals	(645)	(606)
Amortization included in operating costs	1,173	1,063
Ending balance	(7,501)	(6,998)
TOTAL
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	9,826	9,775
Ending balance	9,815	9,826
TOTAL | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	9,826	9,775
Additions	53	44
Business acquisitions/(business disposition)	24
Business acquisitions		101
Transfers	0	0
Retirements and disposals	11	0
Impairment losses recognized in earnings	(51)	(94)
Amortization included in operating costs	0	0
Reclassified to assets held for sale	(26)
Ending balance	9,815	9,826
TOTAL | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Ending balance	0	0
BRANDS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	2,435	2,409
Ending balance	2,432	2,435
BRANDS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	2,435	2,409
Additions	0	0
Business acquisitions/(business disposition)	31
Business acquisitions		26
Transfers	0	0
Retirements and disposals	0	0
Impairment losses recognized in earnings	(34)	0
Amortization included in operating costs	0	0
Reclassified to assets held for sale	0
Ending balance	2,432	2,435
BRANDS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Ending balance	0	0
SPECTRUM AND OTHER LICENCES
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	5,905	5,786
Ending balance	5,949	5,905
SPECTRUM AND OTHER LICENCES | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	5,905	5,786
Additions	53	44
Business acquisitions/(business disposition)	(7)
Business acquisitions		75
Transfers	0	0
Retirements and disposals	2	0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Reclassified to assets held for sale	0
Ending balance	5,949	5,905
SPECTRUM AND OTHER LICENCES | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	0	0
Transfers	0
Retirements and disposals	0	0
Amortization included in operating costs	0	0
Ending balance	0	0
BROADCAST LICENCES
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	1,486	1,580
Ending balance	1,434	1,486
BROADCAST LICENCES | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	1,486	1,580
Additions	0	0
Business acquisitions/(business disposition)	0
Business acquisitions		0
Transfers	0	0
Retirements and disposals	9	0
Impairment losses recognized in earnings	(17)	(94)
Amortization included in operating costs	0	0
Reclassified to assets held for sale	(26)
Ending balance	1,434	1,486
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 included in operating costs	0	0
Ending balance	0	0
TOTAL
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	6,357	5,795
Ending balance	6,794	6,357
TOTAL | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	13,355	12,336
Additions	1,880	1,700
Business acquisitions/(business disposition)	51
Business acquisitions		74
Transfers	870	1,087
Retirements and disposals	651	606
Impairment losses recognized in earnings	(45)	(53)
Amortization included in operating costs	(1,165)	(1,183)
Reclassified to assets held for sale	0
Ending balance	14,295	13,355
TOTAL | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(6,998)	(6,541)
Transfers	(25)
Retirements and disposals	(645)	(606)
Amortization included in operating costs	1,173	1,063
Ending balance	(7,501)	(6,998)
SOFTWARE
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	4,809	4,158
Ending balance	5,152	4,809
SOFTWARE | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	10,543	9,565
Additions	471	484
Business acquisitions/(business disposition)	10
Business acquisitions		6
Transfers	897	1,087
Retirements and disposals	576	599
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Reclassified to assets held for sale	0
Ending balance	11,345	10,543
SOFTWARE | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(5,734)	(5,407)
Transfers	0
Retirements and disposals	(574)	(599)
Amortization included in operating costs	1,033	926
Ending balance	(6,193)	(5,734)
CUSTOMER RELATION- SHIPS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	742	767
Ending balance	689	742
CUSTOMER RELATION- SHIPS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	1,802	1,736
Additions	0	1
Business acquisitions/(business disposition)	45
Business acquisitions		65
Transfers	0	0
Retirements and disposals	69	0
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Reclassified to assets held for sale	0
Ending balance	1,778	1,802
CUSTOMER RELATION- SHIPS | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(1,060)	(969)
Transfers	0
Retirements and disposals	(69)	0
Amortization included in operating costs	98	91
Ending balance	(1,089)	(1,060)
PROGRAM AND FEATURE FILM RIGHTS
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	603	631
Ending balance	651	603
PROGRAM AND FEATURE FILM RIGHTS | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	603	631
Additions	1,260	1,208
Business acquisitions/(business disposition)	0
Business acquisitions		0
Transfers	0	0
Retirements and disposals	2	0
Impairment losses recognized in earnings	(45)	(53)
Amortization included in operating costs	(1,165)	(1,183)
Reclassified to assets held for sale	0
Ending balance	651	603
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 included in operating costs	0	0
Ending balance	0	0
OTHER
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	203	239
Ending balance	302	203
OTHER | COST
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	407	404
Additions	149	7
Business acquisitions/(business disposition)	(4)
Business acquisitions		3
Transfers	(27)	0
Retirements and disposals	4	7
Impairment losses recognized in earnings	0	0
Amortization included in operating costs	0	0
Reclassified to assets held for sale	0
Ending balance	521	407
OTHER | ACCUMULATED AMORTIZATION
Reconciliation of changes in intangible assets and goodwill [abstract]
Beginning balance	(204)	(165)
Transfers	(25)
Retirements and disposals	(2)	(7)
Amortization included in operating costs	42	46
Ending balance	$ (219)	$ (204)

Investments in associates and_3

Investments in associates and joint ventures (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of associates [line items]
Assets	$ 71,940	$ 69,329
Joint venture obligation	252	0
Liabilities	(51,383)	(46,814)
Investments in associates and joint ventures	323	608
Revenues	24,673	24,174
Net earnings	2,327	2,926
BCE’s share of net losses	(581)	(42)
Joint ventures | Associates
Disclosure of associates [line items]
Joint venture obligation	252	0
Investments in associates and joint ventures	323	608
BCE’s share of net losses	(553)	(61)
Associates and Joint Ventures
Disclosure of associates [line items]
Assets	4,050	3,857
Liabilities	(3,875)	(2,641)
Total net assets	175	1,216
Revenues	2,722	2,335
Expenses	(3,832)	(2,456)
Net earnings	$ (1,110)	$ (121)

Other non-current assets (Detai

Other non-current assets (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Long-term wireless device financing plan receivables	$ 401	$ 386
Long-term receivables	331	255
Derivative assets	116	233
Publicly-traded and privately-held investments	587	215
Investments	216	184
Other	63	82
Total other non-current assets	$ 1,714	$ 1,355

Goodwill - Changes in carrying

Goodwill - Changes in carrying amounts of goodwill (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	$ 10,906
Goodwill, end of period	10,942	$ 10,906
Goodwill
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	10,906	10,572
Acquisitions		334
Acquisitions, disposition and other	58
Reclassified to assets held for sale	(22)
Goodwill, end of period	10,942	10,906
Goodwill | BELL CTS
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	7,960	7,626
Acquisitions		334
Acquisitions, disposition and other	139
Reclassified to assets held for sale	0
Goodwill, end of period	8,099	7,960
Goodwill | BELL MEDIA
Reconciliation of changes in intangible assets and goodwill [abstract]
Goodwill at beginning of period	2,946	2,946
Acquisitions		0
Acquisitions, disposition and other	(81)
Reclassified to assets held for sale	(22)
Goodwill, end of period	$ 2,843	$ 2,946

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 31, 2023
Disclosure of information for cash-generating units [line items]
Explanation of period over which management has projected cash flows, period	5 years
BELL MEDIA
Disclosure of information for cash-generating units [line items]
Percent by which perpetuity growth rate must change in order for unit's recoverable amount to be equal to carrying amount	(0.30%)
Percent by which discount rate must change in order for unit's recoverable amount to be equal to carrying amount	0.20%

Goodwill - Key assumptions used

Goodwill - Key assumptions used to estimate the recoverable amounts (Details)	Dec. 31, 2023
BELL CTS
Disclosure of information for cash-generating units [line items]
Perpetuity growth rate	1.50%
Discount rate	7%
Bell Media Inc.
Disclosure of information for cash-generating units [line items]
Perpetuity growth rate	0.70%
Discount rate	10.20%

Trade payables and other liab_3

Trade payables and other liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Jan. 31, 2023	Dec. 31, 2022
Disclosure of financial liabilities [line items]
Trade payables and accruals	$ 3,308		$ 3,602
Compensation payable	599		607
Maple Leaf Sports and Entertainment Ltd. (MLSE) financial liability	0		149
Commodity taxes payable	143		108
Derivative liabilities	107		106
Provisions	65		74
Other current liabilities	507		575
Total trade payables and other liabilities	$ 4,729		5,221
Repurchase obligation of trust ownership percentage	9%
Liabilities	$ 51,383		46,814
MLSE financial liability
Disclosure of financial liabilities [line items]
Liabilities	$ 149		$ 149
Repurchased obligation | MLSE financial liability
Disclosure of financial liabilities [line items]
Liabilities		$ 149

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, 2023 CAD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)
Disclosure of detailed information about borrowings [line items]
Current portion of non-current borrowings	$ 3,247		$ 1,680
Total debt due within one year	$ 5,042		4,137
Notes payable | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	5.21%	5.21%
Loans
Disclosure of detailed information about borrowings [line items]
Current borrowings	$ 1,588	$ 1,200	1,588	$ 1,173
Loans | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	6.16%	6.16%
Long-term debt due within one year | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	3.60%	3.60%
Trade receivables | Notes payable
Disclosure of detailed information about borrowings [line items]
Current borrowings	$ 207		869
Trade receivables | Loans
Disclosure of detailed information about borrowings [line items]
Current borrowings	1,588		1,588
Trade receivables | Long-term debt due within one year
Disclosure of detailed information about borrowings [line items]
Current portion of non-current borrowings	3,247		1,680
Trade receivables | Commercial paper
Disclosure of detailed information about borrowings [line items]
Current borrowings	197	$ 149	849	$ 627
Trade receivables | Finance leases
Disclosure of detailed information about borrowings [line items]
Current portion of non-current borrowings	$ 1,074		$ 930

Debt due within one year - Narr

Debt due within one year - Narrative (Details) - CAD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about borrowings [line items]
Securitized trade receivables, maximum amount available		$ 2,300,000,000	$ 1,300,000,000
Commercial paper
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity	$ 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
Total non-committed credit facilities
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity	2,953,000,000
Total non-committed credit facilities | Bell Mobility Inc.
Disclosure of detailed information about borrowings [line items]
Maximum borrowing capacity	794,000,000
Borrowings, uncommitted trade loan agreement	$ 600,000,000
Borrowings maturity, term	24 months

Debt due within one year - Deta

Debt due within one year - Details of Securitized Trade Receivables (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Financial Instruments [Abstract]
Average interest rate throughout the year	5.72%	3.15%
Securitized receivables	$ 3,320	$ 3,353

Debt due within one year - Summ

Debt due within one year - Summary of Total Bank Credit Facilities (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 CAD ($)	Dec. 31, 2022 CAD ($) facility	Dec. 31, 2023 USD ($)
Disclosure of detailed information about borrowings [line items]
DRAWN	$ 3,247,000,000	$ 1,680,000,000
Number of senior unsecured non-revolving credit facilities | facility		2
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	197,000,000		$ 149
NET AVAILABLE	3,303,000,000
Unsecured non-revolving credit facility
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	641,000,000
DRAWN	0
LETTERS OF CREDIT	0
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	641,000,000
Borrowings maturity, term		30 years
Borrowing facilities, maximum borrowing capacity	641,000,000	$ 647,000,000
Other
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	106,000,000
DRAWN	0
LETTERS OF CREDIT	81,000,000
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	25,000,000
Total committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	4,247,000,000
DRAWN	0
LETTERS OF CREDIT	81,000,000
COMMERCIAL PAPER OUTSTANDING	197,000,000
NET AVAILABLE	3,969,000,000
Total non-committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	2,953,000,000
DRAWN	476,000,000
LETTERS OF CREDIT	862,000,000
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	1,615,000,000
Total non-committed credit facilities | Bell Canada
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	2,159,000,000
DRAWN	0
LETTERS OF CREDIT	862,000,000
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	1,297,000,000
Total non-committed credit facilities | Bell Mobility Inc.
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	794,000,000
DRAWN	476,000,000
LETTERS OF CREDIT	0
COMMERCIAL PAPER OUTSTANDING	0
NET AVAILABLE	$ 318,000,000
Borrowings maturity, term	24 months
Total committed and non-committed credit facilities
Disclosure of detailed information about borrowings [line items]
TOTAL AVAILABLE	$ 7,200,000,000
DRAWN	476,000,000
LETTERS OF CREDIT	943,000,000
COMMERCIAL PAPER OUTSTANDING	197,000,000
NET AVAILABLE	5,584,000,000
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, 2023 CAD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)
Disclosure of detailed information about borrowings [line items]
Total long-term debt due within one year	$ (3,247)		$ (1,680)
Total long-term debt	$ 31,135		27,783
1997 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	4.02%	4.02%
1976 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	9.38%	9.38%
2011 trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	4%	4%
2016 U.S. trust indenture
Disclosure of detailed information about borrowings [line items]
Notional amount	$ 5,700			$ 4,850
2016 U.S. trust indenture | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	3.58%	3.58%
1996 trust indenture (subordinated) | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	8.21%	8.21%
Lease liabilities | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	5.82%	5.82%
Bell Mobility trade loan | Weighted Average
Disclosure of detailed information about borrowings [line items]
WEIGHTED AVERAGE INTEREST RATE AT DECEMBER 31, 2023	6.98%	6.98%
Trade receivables
Disclosure of detailed information about borrowings [line items]
Total debt	$ 34,527		29,598
Trade receivables | 1997 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	19,768		16,747
Trade receivables | 1976 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	975		975
Trade receivables | 2011 trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	225		225
Trade receivables | 2016 U.S. trust indenture
Disclosure of detailed information about borrowings [line items]
Total debt	7,529		6,525
Notional amount				$ 600
Trade receivables | 1996 trust indenture (subordinated)
Disclosure of detailed information about borrowings [line items]
Total debt	275		275
Trade receivables | Lease liabilities
Disclosure of detailed information about borrowings [line items]
Total debt	4,857		4,402
Trade receivables | Bell Mobility trade loan
Disclosure of detailed information about borrowings [line items]
Total debt	476	$ 360	0
Trade receivables | Other
Disclosure of detailed information about borrowings [line items]
Total debt	422		449
Trade receivables | Series M-53 MTN debentures | Interest rate swap contract
Disclosure of detailed information about borrowings [line items]
Notional amount	1,625		500
Trade receivables | Series M-53 MTN debentures | Forward Starting Interest Rate Swap | 2024
Disclosure of detailed information about borrowings [line items]
Notional amount	700
Trade receivables | Series M-53 MTN debentures | Forward Starting Interest Rate Swap | 2028
Disclosure of detailed information about borrowings [line items]
Notional amount	525
Net unamortized discount
Disclosure of detailed information about borrowings [line items]
Total debt	33		34
Unamortized debt issuance costs
Disclosure of detailed information about borrowings [line items]
Total debt	$ 112		$ 101

Long-term debt - Narrative (Det

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

12 Months Ended

Mar. 16, 2022 CAD ($)

Dec. 31, 2023 CAD ($)

Dec. 31, 2022 CAD ($)

Feb. 15, 2024 CAD ($)

Feb. 15, 2024 USD ($)

Nov. 14, 2023 CAD ($)

Aug. 11, 2023 CAD ($)

May 11, 2023 CAD ($)

May 11, 2023 USD ($)

Feb. 09, 2023 CAD ($)

Nov. 10, 2022 CAD ($)

Feb. 11, 2022 CAD ($)

Feb. 11, 2022 USD ($)

Disclosure of detailed information about borrowings [line items]

Early debt redemption costs

$ 1

$ 18

Series M-57 Medium Term Notes Debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 300

Series M-57 Medium Term Notes Debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.85%

Series M-62 Medium Term Notes Debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 700

Series M-62 Medium Term Notes Debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.25%

Series M-60 Medium Term Note Debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 600

Series M-60 Medium Term Note Debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.15%

Series M-61 Medium Term Note Debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 400

Series M-61 Medium Term Note Debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.60%

Series US-8 Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,138

$ 850

Series US-8 Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.10%

5.10%

Series M-58 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,050

Series M-58 Medium Term Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

4.55%

Series M-59 Medium Term Notes Debentures

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 450

Series M-59 Medium Term Notes Debentures | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.15%

Series M57 Medium Term Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,000

Series M57 Medium Term Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.85%

Series M-26 MTN debentures

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

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.35%

Series US-7 Notes

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 954

$ 750

Series US-7 Notes | Fixed interest rate

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

3.65%

3.65%

Series US-9 Notes | Borrowings

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 942

$ 700

Series US-9 Notes | Fixed interest rate | Borrowings

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.20%

5.20%

Series US-10 Notes | Borrowings

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 1,009

$ 750

Series US-10 Notes | Borrowings | Fair value hedges

Disclosure of detailed information about borrowings [line items]

Principal amount

$ 336

Series US-10 Notes | Fixed interest rate | Borrowings

Disclosure of detailed information about borrowings [line items]

Interest rate (as a percent)

5.55%

5.55%

Provisions (Details)

Provisions (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of changes in other provisions [abstract]
Beginning balance	$ 362
Additions	45
Usage	(31)
Reversals	(25)
Ending balance	351
Current	65	$ 74
Non-current	286	288
Total other provisions	351	362
AROs
Reconciliation of changes in other provisions [abstract]
Beginning balance	165
Additions	6
Usage	(5)
Reversals	(3)
Ending balance	163
Current	30
Non-current	133
Total other provisions	163	165
Other
Reconciliation of changes in other provisions [abstract]
Beginning balance	197
Additions	39
Usage	(26)
Reversals	(22)
Ending balance	188
Current	35
Non-current	153
Total other provisions	$ 188	$ 197

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, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [line items]
DC pension	$ (133)	$ (118)
Capitalized benefit plans cost	56	64
Total post-employment benefit plans service cost	(206)	(249)
DB pension
Disclosure of defined benefit plans [line items]
Current service cost	(128)	(193)
OPEBs
Disclosure of defined benefit plans [line items]
Current service cost	$ (1)	$ (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, 2023	Dec. 31, 2022
Disclosure of net defined benefit liability (asset) [line items]
Total net return on post-employment benefit plans	$ 108	$ 51
DB pension
Disclosure of net defined benefit liability (asset) [line items]
Total net return on post-employment benefit plans	149	84
OPEBs
Disclosure of net defined benefit liability (asset) [line items]
Total net return on post-employment benefit plans	$ (41)	$ (33)

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, 2023	Dec. 31, 2022
Employee Benefits [Abstract]
Cumulative gains recognized directly in equity, January 1	$ 985	$ 419
Actuarial (losses) gains in other comprehensive (loss) income	(835)	894
Decrease (increase) in the effect of the asset limit in other comprehensive (loss) income	282	(328)
Cumulative gains recognized directly in equity, December 31	432	$ 985
Cumulative actuarial gain (loss)	864
Cumulative increase in the effect of the asset limit	$ 432

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, 2023	Dec. 31, 2022
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	$ 2,248
Interest on obligations	108	$ 51
Actuarial gains (losses)	(835)	894
Transfers to DC plans	(124)	(57)
Post-employment benefit obligations, December 31	1,657	2,248
Post-employment benefit assets	2,935	3,559
Post-employment benefit obligations	(1,278)	(1,311)
Experience gains (losses) included in actuarial gains	734	(4,729)
Actual return on plan assets	$ 1,898	$ (3,370)
Actual return on plan assets, percent	8.80%	(11.60%)
Benefit obligations
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	$ (20,433)	$ (26,001)
Current service cost	(129)	(195)
Interest on obligations	(1,051)	(814)
Actuarial gains (losses)	(1,521)	5,150
Benefit payments	1,473	1,436
Employee contributions	(8)	(9)
Other	0	0
Post-employment benefit obligations, December 31	(21,669)	(20,433)
Plan assets
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	23,682	28,391
Interest on obligations	1,212	886
Actuarial gains (losses)	686	(4,256)
Benefit payments	(1,473)	(1,436)
Employer contributions	105	145
Employee contributions	8	9
Other	2	0
Post-employment benefit obligations, December 31	24,098	23,682
Plan asset (deficit)
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	3,249
Post-employment benefit obligations, December 31	2,429	3,249
Effect of asset limit
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	(980)
Interest on obligations	(53)	(21)
Post-employment benefit obligations, December 31	(719)	(980)
DB PENSION PLANS
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	3,059
Current service cost	(128)	(193)
Interest on obligations	149	84
Post-employment benefit obligations, December 31	2,401	3,059
Post-employment benefit assets	2,935	3,559
Post-employment benefit obligations	(534)	(500)
DB PENSION PLANS | Benefit obligations
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	(19,295)	(24,544)
Current service cost	(128)	(193)
Interest on obligations	(993)	(770)
Actuarial gains (losses)	(1,572)	4,856
Benefit payments	1,401	1,366
Employee contributions	(8)	(9)
Other	0	(1)
Post-employment benefit obligations, December 31	(20,595)	(19,295)
DB PENSION PLANS | Plan assets
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	23,355	28,040
Interest on obligations	1,195	875
Actuarial gains (losses)	692	(4,227)
Benefit payments	(1,401)	(1,366)
Employer contributions	41	81
Employee contributions	8	9
Transfers to DC plans	(124)	(57)
Other	2	0
Post-employment benefit obligations, December 31	23,768	23,355
DB PENSION PLANS | Plan asset (deficit)
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	4,060
Post-employment benefit obligations, December 31	3,173	4,060
DB PENSION PLANS | Effect of asset limit
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	(980)
Interest on obligations	(53)	(21)
Post-employment benefit obligations, December 31	(719)	(980)
OPEB PLANS
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	(811)
Current service cost	(1)	(2)
Interest on obligations	(41)	(33)
Post-employment benefit obligations, December 31	(744)	(811)
Post-employment benefit assets	0	0
Post-employment benefit obligations	(744)	(811)
OPEB PLANS | Benefit obligations
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	(1,138)	(1,457)
Current service cost	(1)	(2)
Interest on obligations	(58)	(44)
Actuarial gains (losses)	51	294
Benefit payments	72	70
Employee contributions	0	0
Other	0	1
Post-employment benefit obligations, December 31	(1,074)	(1,138)
OPEB PLANS | Plan assets
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	327	351
Interest on obligations	17	11
Actuarial gains (losses)	(6)	(29)
Benefit payments	(72)	(70)
Employer contributions	64	64
Employee contributions	0	0
Transfers to DC plans	0	0
Other	0	0
Post-employment benefit obligations, December 31	330	327
OPEB PLANS | Plan asset (deficit)
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	(811)
Post-employment benefit obligations, December 31	(744)	(811)
OPEB PLANS | Effect of asset limit
Reconciliation of changes in net assets available for benefits [abstract]
Post-employment benefit obligations, January 1	0
Interest on obligations	0	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) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [line items]
Post-employment benefit asset (liability)	$ (1,657)	$ (2,248)
Plan asset (deficit)
Disclosure of defined benefit plans [line items]
Post-employment benefit asset (liability)	(2,429)	(3,249)
Plan asset (deficit) | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(21,669)	(20,433)
Fair value of plan assets	24,098	23,682
Plan surplus (deficit)	2,429	3,249
Post-employment benefit asset (liability)	1,657	2,248
Plan asset (deficit) | FUNDED | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(20,004)	(18,741)
Fair value of plan assets	23,703	23,291
Plan surplus (deficit)	3,699	4,550
Post-employment benefit asset (liability)	2,927	3,549
Plan asset (deficit) | PARTIALLY FUNDED | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(1,453)	(1,461)
Fair value of plan assets	395	391
Plan surplus (deficit)	(1,058)	(1,070)
Post-employment benefit asset (liability)	(1,058)	(1,070)
Plan asset (deficit) | UNFUNDED | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Present value of post-employment benefit obligations	(212)	(231)
Fair value of plan assets	0	0
Plan surplus (deficit)	(212)	(231)
Post-employment benefit asset (liability)	(212)	(231)
Effect of asset limit
Disclosure of defined benefit plans [line items]
Post-employment benefit asset (liability)	719	980
Effect of asset limit | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Effect of asset limit	(772)	(1,001)
Effect of asset limit | FUNDED | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Effect of asset limit	(772)	(1,001)
Effect of asset limit | PARTIALLY FUNDED | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Effect of asset limit	0	0
Effect of asset limit | UNFUNDED | Defined Benefit Plan and OPEB
Disclosure of defined benefit plans [line items]
Effect of asset limit	$ 0	$ 0

Post-employment benefit plans_6

Post-employment benefit plans - Significant Assumptions (Details) - year	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Post-employment benefit obligations
Discount rate	4.60%	5.30%
Rate of compensation increase	2.25%	2.25%
Cost of living indexation rate	1.60%	1.60%
Life expectancy at age 65 (years)	23.4	23.3
Net post-employment benefit plans cost
Discount rate	5.30%	3.40%
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	23.3
Weighted average duration of defined benefit obligation	12 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%
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	4.50%
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	4.50%

Post-employment benefit plans_7

Post-employment benefit plans - Healthcare Cost Trend Rates and Sensitivity Analysis (Details) $ in Millions	12 Months Ended
	Dec. 31, 2023 CAD ($)
Actuarial assumption of medical cost trend rates
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible decrease in actuarial assumption	1%
Percentage of reasonably possible increase in actuarial assumption	1%
Impact on net post-employment benefit plans cost, increase in assumption	$ 3
Impact on net post-employment benefit plans cost, decrease in assumption	(3)
Impact on post-employment benefit obligation, increase in assumption	64
Impact on post-employment benefit obligation, decrease in assumption	$ (47)
Actuarial assumption of discount rates
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.50%
Impact on net post-employment benefit plans cost, increase in assumption	$ (83)
Impact on net post-employment benefit plans cost, decrease in assumption	78
Impact on post-employment benefit obligation, increase in assumption	(1,146)
Impact on post-employment benefit obligation, decrease in assumption	$ 1,255
Actuarial assumption of expected rates of inflation
Disclosure of sensitivity analysis for actuarial assumptions [line items]
Percentage of reasonably possible increase in actuarial assumption	0.50%
Impact on net post-employment benefit plans cost, increase in assumption	$ 55
Impact on net post-employment benefit plans cost, decrease in assumption	(46)
Impact on post-employment benefit obligation, increase in assumption	1,007
Impact on post-employment benefit obligation, decrease in assumption	(822)
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	38
Impact on net post-employment benefit plans cost, decrease in assumption	(39)
Impact on post-employment benefit obligation, increase in assumption	714
Impact on post-employment benefit obligation, decrease in assumption	$ (735)
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, 2023	Dec. 31, 2022
Disclosure of fair value of plan assets [line items]
Equity securities, total plan assets fair value percent	13%	15%
Debt securities, total plan assets fair value percent	55%	52%
Alternative investments, total plan asset fair value percent	32%	33%
Total plan assets fair value percent	100%	100%
Liabilities	$ 51,383	$ 46,814
Defined benefit obligation hedged	3,000
MLSE financial liability
Disclosure of fair value of plan assets [line items]
Liabilities	149	149
DB pension
Disclosure of fair value of plan assets [line items]
Plan assets, at fair value	23,768	23,355
Equity securities included in total plan assets	$ 9	$ 11
Equity securities percent included in total plan assets	0.04%	0.05%
Debt securities included in total plan assets	$ 92	$ 85
Debt securities percent included in total plan assets	0.39%	0.40%
Alternative investments included in total plan assets		$ 149
Alternative investments percent included in total plan assets		0.64%
DB pension | Money market
Disclosure of fair value of plan assets [line items]
Debt securities	$ 1,222	$ 739
DB pension | Private equities
Disclosure of fair value of plan assets [line items]
Alternative investments	831	1,017
DB pension | Hedge funds
Disclosure of fair value of plan assets [line items]
Alternative investments	1,268	1,374
DB pension | Real estate and infrastructure
Disclosure of fair value of plan assets [line items]
Alternative investments	4,221	4,297
DB pension | Private Debt
Disclosure of fair value of plan assets [line items]
Alternative investments	1,237	1,048
DB pension | Other
Disclosure of fair value of plan assets [line items]
Alternative investments	32	60
DB pension | Canadian
Disclosure of fair value of plan assets [line items]
Equity securities	858	824
DB pension | Canadian | Debt securities, excluding money market
Disclosure of fair value of plan assets [line items]
Debt securities	10,284	9,904
DB pension | Foreign
Disclosure of fair value of plan assets [line items]
Equity securities	2,265	2,555
DB pension | Foreign | Debt securities, excluding money market
Disclosure of fair value of plan assets [line items]
Debt securities	$ 1,550	$ 1,537
Bottom of range
Disclosure of fair value of plan assets [line items]
Equity securities, weighted average target allocation	0%
Debt securities, weighted average target allocation	50%
Alternative investments, weighted average target allocation	0%
Top of range
Disclosure of fair value of plan assets [line items]
Equity securities, weighted average target allocation	40%
Debt securities, weighted average target allocation	100%
Alternative investments, weighted average target allocation	50%

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, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [line items]
Contributions, defined contribution plan	$ (11)	$ (59)
Estimated of contributions expected to be paid to plan for next annual reporting period, defined contribution plan	10
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	45
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	60
Plan assets
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	(105)	(145)
Plan assets | DB pension
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	(41)	(81)
Plan assets | OPEBs
Disclosure of defined benefit plans [line items]
Contributions, defined benefit plan	$ (64)	$ (64)

Other non-current liabilities_2

Other non-current liabilities (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Subclassifications of assets, liabilities and equities [abstract]
Provisions	$ 286	$ 288
Long-term disability benefits obligation	269	260
Derivative liabilities	607	191
Joint venture obligation	252	0
Other	303	331
Total other non-current liabilities	$ 1,717	$ 1,070

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 - Debt securities and other debt - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial liabilities [line items]
CARRYING VALUE	$ 29,049	$ 25,061
FAIR VALUE	$ 28,225	$ 23,026

Financial and capital managem_4

Financial and capital management - Financial Instruments Measured at Fair Value (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial assets [line items]
Assets	$ 71,940	$ 69,329
Liabilities	$ 51,383	46,814
Repurchase obligation of trust ownership percentage	9%
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
MLSE financial liability | OBSERVABLE MARKET DATA (LEVEL 2)
Disclosure of financial assets [line items]
Liabilities		0
MLSE financial liability | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Liabilities		149
Publicly-traded and privately-held investments
Disclosure of financial assets [line items]
Assets	587	215
Publicly-traded and privately-held investments | QUOTED PRICES IN ACTIVE MARKETS FOR IDENTICAL ASSETS (LEVEL 1)
Disclosure of financial assets [line items]
Assets	10	9
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	577	206
Derivative financial instruments | Derivative financial instruments
Disclosure of financial assets [line items]
Assets (liabilities)	(488)	72
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)	(488)	72
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)	147	108
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)	216	184
Other | Other | NON-OBSERVABLE MARKET INPUTS (LEVEL 3)
Disclosure of financial assets [line items]
Assets (liabilities)	$ (69)	$ (76)

Financial and capital managem_5

Financial and capital management - Change in Allowance for Doubtful Accounts (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Trade receivables
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	$ (129)	$ (136)
Additions	(126)	(109)
Usage and reversals	137	116
Balance, December 31	(118)	(129)
Contract assets
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	(19)	(20)
Additions	(40)	(20)
Usage and reversals	41	21
Balance, December 31	(18)	(19)
Current contract assets
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	(7)
Balance, December 31	(6)	(7)
Noncurrent contract assets
Reconciliation of changes in allowance account for credit losses of financial assets [abstract]
Balance, January 1	(12)
Balance, December 31	$ (12)	$ (12)

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, 2023	Dec. 31, 2022
Disclosure of internal credit grades [line items]
Financial assets	$ 3,841	$ 3,973
Trade receivables not past due
Disclosure of internal credit grades [line items]
Financial assets	3,158	3,215
Trade receivables past due | Under 60 days
Disclosure of internal credit grades [line items]
Financial assets	421	434
Trade receivables past due | 60 to 120 days
Disclosure of internal credit grades [line items]
Financial assets	209	253
Trade receivables past due | Over 120 days
Disclosure of internal credit grades [line items]
Financial assets	$ 53	$ 71

Financial and capital managem_7

Financial and capital management - Maturity Analysis for Recognized Financial Liabilities (Details) $ in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2023 CAD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 CAD ($)	Dec. 31, 2022 USD ($)
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Duration of maturity of financial liabilities	5 years
Loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	$ 1,588	$ 1,200	$ 1,588	$ 1,173
Trade receivables
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	34,527		29,598
Trade receivables | Lease liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	4,857		4,402
Trade receivables | Notes payable
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	207		869
Trade receivables | Loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,588		$ 1,588
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 receivables	16,023
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	(83)
Total	53,135
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 receivables	1,301
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	(6)
Total	6,507
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 receivables	1,133
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	18
Total	4,875
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 receivables	1,060
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	(5)
Total	3,337
Liquidity risk | 2027
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by receivables	1,019
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	(11)
Total	3,153
Liquidity risk | 2028
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Interest payable on long-term debt, notes payable and loan secured by receivables	962
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	(9)
Total	3,407
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 receivables	10,548
Net (receipts) payments on cross currency interest rate swaps and interest rate swaps	(70)
Total	31,856
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	29,670
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	2,172
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	2,690
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	1,609
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities | 2027
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	1,742
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities | 2028
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	2,120
Liquidity risk | Trade receivables | Total debt, excluding lease liabilities | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Total debt, excluding lease liabilities	19,337
Liquidity risk | Trade receivables | Lease liabilities
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	5,730
Interest expense on debt instruments issued	873
Liquidity risk | Trade receivables | Lease liabilities | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,245
Liquidity risk | Trade receivables | Lease liabilities | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,034
Liquidity risk | Trade receivables | Lease liabilities | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	673
Liquidity risk | Trade receivables | Lease liabilities | 2027
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	403
Liquidity risk | Trade receivables | Lease liabilities | 2028
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	334
Liquidity risk | Trade receivables | Lease liabilities | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	2,041
Liquidity risk | Trade receivables | Notes payable
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	207
Liquidity risk | Trade receivables | Notes payable | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	207
Liquidity risk | Trade receivables | Notes payable | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Notes payable | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Notes payable | 2027
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Notes payable | 2028
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Notes payable | THERE- AFTER
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Loans
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,588
Liquidity risk | Trade receivables | Loans | 2024
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	1,588
Liquidity risk | Trade receivables | Loans | 2025
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Loans | 2026
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Loans | 2027
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Loans | 2028
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Current borrowings	0
Liquidity risk | Trade receivables | Loans | 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 - Market Risk Narrative (Details) $ in Millions, $ in Millions

12 Months Ended

Dec. 31, 2023 CAD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2022 CAD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2023 USD ($)

Nov. 14, 2023 CAD ($)

Aug. 11, 2023 CAD ($)

May 11, 2023 CAD ($)

May 11, 2023 USD ($)

Feb. 09, 2023 CAD ($)

Dec. 31, 2022 USD ($)

Feb. 11, 2022 CAD ($)

Feb. 11, 2022 USD ($)

Disclosure of detailed information about hedged items [line items]

Early debt redemption costs

$ (1)

$ (18)

Net mark-to-market losses on derivatives used to economically hedge equity settled share-based compensation plans

(103)

(53)

Preferred shares

Disclosure of detailed information about hedged items [line items]

STATED CAPITAL

$ 3,667

3,870

Series US-8 Notes

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 1,138

$ 850

Series US-7 Notes

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 954

$ 750

Series M-62 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 700

Series M-57 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 300

Series M-59 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 450

Series M-61 Medium Term Note Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 400

Currency risk

Disclosure of detailed information about hedged items [line items]

Percentage of possible change in risk variable

10%

10%

Sensitivity analysis for types of market risk, reasonably possible change in risk variable, impact on equity

$ 5

Currency risk | Series US-8 Notes

Disclosure of detailed information about hedged items [line items]

FAIR VALUE

37

Currency risk | Series US-7 Notes

Disclosure of detailed information about hedged items [line items]

FAIR VALUE

132

46

Currency risk | Top of range

Disclosure of detailed information about hedged items [line items]

Reasonably possible change in risk variable impact on net earnings

28

Sensitivity analysis for types of market risk, reasonably possible change in risk variable, impact on equity

124

Currency risk | Bottom of range

Disclosure of detailed information about hedged items [line items]

Reasonably possible change in risk variable impact on net earnings

(100)

Sensitivity analysis for types of market risk, reasonably possible change in risk variable, impact on equity

$ (123)

Interest rate risk

Disclosure of detailed information about hedged items [line items]

Percentage of possible change in risk variable

1%

1%

Interest rate risk | Preferred shares

Disclosure of detailed information about hedged items [line items]

STATED CAPITAL

582

Interest rate risk | Bottom of range

Disclosure of detailed information about hedged items [line items]

Reasonably possible change in risk variable impact on net earnings

$ 26

Equity price risk

Disclosure of detailed information about hedged items [line items]

Percentage of possible change in risk variable

5%

5%

Reasonably possible change in risk variable impact on net earnings

$ 29

Net mark-to-market losses on derivatives used to economically hedge equity settled share-based compensation plans

(103)

53

Interest rate swap contract | Currency risk | Series US-7 Notes

Disclosure of detailed information about hedged items [line items]

Notional amount

127

Interest rate swap contract | Currency risk | Maturing in 2033 | Series US-8 Notes

Disclosure of detailed information about hedged items [line items]

Notional amount

1,138

$ 850

Interest rate swap contract | Currency risk | Maturing in 2052 | Series US-7 Notes

Disclosure of detailed information about hedged items [line items]

Notional amount

954

$ 750

Interest rate swap contract | Interest rate risk | Series M-53 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount, swaptions unexercised

500

Financial instruments designated as hedging instruments, at fair value

4

14

Interest rate swap contract | Interest rate risk | Series M-52 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

125

Financial assets, at fair value

12

Interest rate swap contract | Interest rate risk | Series M-57 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

375

Financial assets, at fair value

24

Interest rate swap contract | Interest rate risk | Maturing in 2027 | Series M-53 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

125

Interest rate swap contract | Interest rate risk | Maturing in 2030 | Series M-52 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

375

Interest rate swap contract | Interest rate risk | Maturing in 2032 | Series M-57 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

125

Interest rate swap contract | Fair value hedges | Currency risk

Disclosure of detailed information about hedged items [line items]

Notional amount

491

360

Financial assets, at fair value

15

Interest Rate Swaptions | Series M-53 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

250

Interest Rate Swaptions | Interest rate risk | Series M-53 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

425

1,000

Notional amount, swaptions exercised

500

Early debt redemption costs

4

(7)

Interest Rate Swaptions | Interest rate risk | Series M-52 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

375

Early debt redemption costs

1

Interest Rate Swaptions | Interest rate risk | Series M-57 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

125

Early debt redemption costs

2

Forward Starting Interest Rate Swap | Maturing in 2029 | Series M-62 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

700

Forward Starting Interest Rate Swap | Interest rate risk | Series M-62 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Financial assets, at fair value

22

Forward Starting Interest Rate Swap | Interest rate risk | Series M-61 Medium Term Note Debentures

Disclosure of detailed information about hedged items [line items]

Financial assets, at fair value

48

Forward Starting Interest Rate Swap | Interest rate risk | Maturing In 2053 | Series M-59 Medium Term Notes Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

125

Forward Starting Interest Rate Swap | Interest rate risk | Maturing In 2053 | Series M-61 Medium Term Note Debentures

Disclosure of detailed information about hedged items [line items]

Notional amount

400

Amortizing Interest Rate Swap | Interest rate risk

Disclosure of detailed information about hedged items [line items]

FAIR VALUE

2

Amortizing Interest Rate Swap | Interest rate risk | Maturing in 2028

Disclosure of detailed information about hedged items [line items]

Notional amount

$ 197

Currency Basis Rate Swap Contract | Interest rate risk

Disclosure of detailed information about hedged items [line items]

FAIR VALUE

33

$ 13

Percentage of possible change in risk variable

0.10%

0.10%

Net mark-to-market losses on derivatives used to economically hedge equity settled share-based compensation plans

$ 20

$ (33)

Reasonably possible change in risk variable impact on net earnings

$ 11

Currency Basis Rate Swap Contract | Interest rate risk | Maturing in 2023

Disclosure of detailed information about hedged items [line items]

Notional amount

638

Currency Basis Rate Swap Contract | Interest rate risk | Maturing in 2024

Disclosure of detailed information about hedged items [line items]

Notional amount

644

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

0

1

Forward contract | Equity price risk

Disclosure of detailed information about hedged items [line items]

Financial instruments designated as hedging instruments, at fair value

$ 162

$ 48

Financial and capital managem_9

Financial and capital management - Schedule of Foreign Currency Forward Contracts and Options (Details) - Dec. 31, 2023 ₱ in Millions, $ in Millions, $ in Millions	CAD ($)	USD ($)	PHP (₱)
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Loans | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount		$ 1,207
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Commercial paper | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount		150
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount		624
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount		210
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount		244
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount		519
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Options
Disclosure of detailed information about hedged items [line items]
Notional amount		175
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount		495
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount		120
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount		540
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount		360
Amount to receive | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk | Options
Disclosure of detailed information about hedged items [line items]
Notional amount		65
Amount to receive | Foreign Currency Forward Contract Buy Philippines Peso Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount | ₱			₱ 2,885
Amount to receive | Foreign Currency Forward Contract Buy Canadian Dollar Sell United States Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount	$ 225
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Loans | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount	1,609
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Commercial paper | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount	201
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount	790
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount	277
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount	327
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount	675
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Options
Disclosure of detailed information about hedged items [line items]
Notional amount	225
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount	645
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk
Disclosure of detailed information about hedged items [line items]
Notional amount	158
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount	694
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk | Written put options
Disclosure of detailed information about hedged items [line items]
Notional amount	461
Amount to pay | Foreign Currency Forward Contract Buy United States Dollar Sell Canadian Dollar | Anticipated Transactions | Maturing in 2025 | Economic | Interest rate risk | Options
Disclosure of detailed information about hedged items [line items]
Notional amount	85
Amount to pay | Foreign Currency Forward Contract Buy Philippines Peso Sell Canadian Dollar | Anticipated Transactions | Maturing in 2024 | Cash flow hedges | Currency risk
Disclosure of detailed information about hedged items [line items]
Notional amount	$ 69
Amount to pay | Foreign Currency Forward Contract Buy Canadian Dollar Sell United States Dollar | Anticipated Transactions | Maturing in 2024 | Economic | Interest rate risk | Purchased call options
Disclosure of detailed information about hedged items [line items]
Notional amount		$ 156

Financial and capital manage_10

Financial and capital management - Capital Management (Details)			12 Months Ended
	Feb. 07, 2024 $ / shares	Feb. 01, 2023 $ / shares	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2024	Jan. 31, 2023 $ / shares
Disclosure of objectives, policies and processes for managing capital [line items]
Net debt leverage ratio			3.48	3.30
Exceeded limit in internal net debt leverage ratio			0.98
Exceeded limit in target adjusted EBITDA to net interest expense ratio			0.56
Adjusted EBITDA to adjusted net interest expense ratio			6.94	8.50
Approved increase in annual dividend		5.20%
Dividends paid, ordinary shares per share (in cad per share)		$ 3.87				$ 3.68
Percentage of preferred shares included in debt leverage calculation			50%
Percentage of preferred shares included in adjusted EBITDA to net interest ratio			50%
Forecast
Disclosure of objectives, policies and processes for managing capital [line items]
Net debt leverage ratio					3
Dividend Approval
Disclosure of objectives, policies and processes for managing capital [line items]
Approved increase in annual dividend	3.10%
Dividends paid, ordinary shares per share (in cad per share)	$ 3.99
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	7.5
Top of range
Disclosure of objectives, policies and processes for managing capital [line items]
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
	Mar. 31, 2022	Dec. 31, 2023	Dec. 31, 2022
Disclosure of classes of share capital [line items]
Shares redeemed, value		$ 223	$ 255
Contributed surplus		$ 1,258	1,172
Preferred shares
Disclosure of classes of share capital [line items]
ISSUED (in shares)		146,950,567
OUTSTANDING (in shares)		146,950,567
STATED CAPITAL		$ 3,667	3,870
Series Q
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
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
ISSUED (in shares)		7,764,800
OUTSTANDING (in shares)		7,764,800
STATED CAPITAL		$ 194	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
ISSUED (in shares)		2,054,167
OUTSTANDING (in shares)		2,054,167
STATED CAPITAL		$ 51	53
Series T
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		4.99%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		5,301,633
OUTSTANDING (in shares)		5,301,633
STATED CAPITAL		$ 132	146
Recurring redemption date term		5 years
Series Y
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
ISSUED (in shares)		6,451,752
OUTSTANDING (in shares)		6,451,752
STATED CAPITAL		$ 161	175
Series Z
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		5.346%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		2,708,031
OUTSTANDING (in shares)		2,708,031
STATED CAPITAL		$ 68	74
Recurring redemption date term		5 years
Series AA
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		4.94%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		11,482,631
OUTSTANDING (in shares)		11,482,631
STATED CAPITAL		$ 293	312
Recurring redemption date term		5 years
Series AB
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
ISSUED (in shares)		6,918,839
OUTSTANDING (in shares)		6,918,839
STATED CAPITAL		$ 176	195
Series AC
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		5.08%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		6,482,274
OUTSTANDING (in shares)		6,482,274
STATED CAPITAL		$ 165	255
Recurring redemption date term		5 years
Series AD
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
ISSUED (in shares)		12,513,726
OUTSTANDING (in shares)		12,513,726
STATED CAPITAL		$ 319	254
Series AE
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
ISSUED (in shares)		6,022,513
OUTSTANDING (in shares)		6,022,513
STATED CAPITAL		$ 151	162
Series AF
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		3.865%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		9,076,087
OUTSTANDING (in shares)		9,076,087
STATED CAPITAL		$ 227	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
ISSUED (in shares)		8,442,830
OUTSTANDING (in shares)		8,442,830
STATED CAPITAL		$ 211	223
Recurring redemption date term		5 years
Series AH
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
ISSUED (in shares)		4,784,070
OUTSTANDING (in shares)		4,784,070
STATED CAPITAL		$ 120	125
Series AI
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		3.39%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		9,246,640
OUTSTANDING (in shares)		9,246,640
STATED CAPITAL		$ 231	237
Recurring redemption date term		5 years
Series AJ
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25.50
ISSUED (in shares)		4,118,260
OUTSTANDING (in shares)		4,118,260
STATED CAPITAL		$ 103	111
Series AK
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		3.306%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		22,303,812
OUTSTANDING (in shares)		22,303,812
STATED CAPITAL		$ 558	578
Recurring redemption date term		5 years
Series AL
Disclosure of classes of share capital [line items]
ISSUED (in shares)		1,755,688
OUTSTANDING (in shares)		1,755,688
STATED CAPITAL		$ 44	45
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
ISSUED (in shares)		10,183,378
OUTSTANDING (in shares)		10,183,378
STATED CAPITAL		$ 233	239
Recurring redemption date term		5 years
Series AN
Disclosure of classes of share capital [line items]
ISSUED (in shares)		1,035,822
OUTSTANDING (in shares)		1,035,822
STATED CAPITAL		$ 24	24
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]
REDEMPTION PRICE (in cad per share)
ISSUED (in shares)		0
OUTSTANDING (in shares)		0
STATED CAPITAL	$ 118	$ 0	0
Recurring redemption date term		5 years
Shares redeemed (in shares)	4,600,000
Shares redeemed, value	$ 115
Contributed surplus	$ 3
Series AP
Disclosure of classes of share capital [line items]
ISSUED (in shares)		0
OUTSTANDING (in shares)		0
STATED CAPITAL		$ 0	0
Series AQ
Disclosure of classes of share capital [line items]
ANNUAL DIVIDEND RATE		6.538%
REDEMPTION PRICE (in cad per share)		$ 25
ISSUED (in shares)		8,303,614
OUTSTANDING (in shares)		8,303,614
STATED CAPITAL		$ 206	225
Recurring redemption date term		5 years
Series AR
Disclosure of classes of share capital [line items]
ISSUED (in shares)		0
OUTSTANDING (in shares)		0
STATED CAPITAL		$ 0	$ 0
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
Series AR | September 30, 2028 And Every Five Years Thereafter
Disclosure of classes of share capital [line items]
REDEMPTION PRICE (in cad per share)		$ 25

Share capital - Narrative (Deta

Share capital - Narrative (Details) $ in Millions		2 Months Ended	12 Months Ended
	Mar. 31, 2022 CAD ($) shares	Mar. 08, 2024 CAD ($) shares	Dec. 31, 2023 CAD ($) vote shares	Dec. 31, 2022 CAD ($) shares	Nov. 02, 2023	Nov. 03, 2022
Disclosure of classes of share capital [line items]
Shares redeemed, value			$ 223	$ 255
Maximum
Disclosure of classes of share capital [line items]
Percentage of public float					10%	10%
Preferred shares
Disclosure of classes of share capital [line items]
Stated capital			$ 3,667	3,870
Special circumstance vote per share | vote			1
Share conversion ratio			1
Number of shares outstanding (in shares) | shares			146,950,567
Series R
Disclosure of classes of share capital [line items]
Stated capital			$ 194	200
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			7,764,800
Series T
Disclosure of classes of share capital [line items]
Stated capital			$ 132	146
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			5,301,633
Series Z
Disclosure of classes of share capital [line items]
Stated capital			$ 68	74
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			2,708,031
Series AA
Disclosure of classes of share capital [line items]
Stated capital			$ 293	312
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			11,482,631
Series AC
Disclosure of classes of share capital [line items]
Stated capital			$ 165	255
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			6,482,274
Series AF
Disclosure of classes of share capital [line items]
Stated capital			$ 227	237
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			9,076,087
Series AG
Disclosure of classes of share capital [line items]
Stated capital			$ 211	223
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			8,442,830
Series AI
Disclosure of classes of share capital [line items]
Stated capital			$ 231	237
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			9,246,640
Series AK
Disclosure of classes of share capital [line items]
Stated capital			$ 558	578
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			22,303,812
Series AM
Disclosure of classes of share capital [line items]
Stated capital			$ 233	239
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			10,183,378
Series AO
Disclosure of classes of share capital [line items]
Shares redeemed (in shares) | shares	4,600,000
Stated capital	$ 118		$ 0	0
Shares redeemed, value	$ 115
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			0
Series AQ
Disclosure of classes of share capital [line items]
Stated capital			$ 206	$ 225
Dividend rate reset term			5 years
Number of shares outstanding (in shares) | shares			8,303,614
Class B | Issued capital
Disclosure of classes of share capital [line items]
Number of shares outstanding (in shares) | shares			0	0
First Preferred Shares
Disclosure of classes of share capital [line items]
Shares redeemed (in shares) | shares			8,124,533	584,300
Stated capital			$ 203	$ 15
Shares redeemed, value			140	10
Reduction of issued capital			$ 63	$ 5
First Preferred Shares | Major ordinary share transactions
Disclosure of classes of share capital [line items]
Shares redeemed (in shares) | shares		1,412,388
Stated capital		$ 36
Shares redeemed, value		25
Reduction of issued capital		$ 11

Share capital - Summary of Outs

Share capital - Summary of Outstanding Common Shares (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
NUMBER OF SHARES
Shares issued under employee stock option plan (in shares)	306,139	2,952,992
Unclaimed shares (in shares)	(11,408)	(23,624)
Shares issued under employee stock option plan	$ 18	$ 171
Common shares
NUMBER OF SHARES
Stated capital beginning of period	20,840
Stated capital end of period	$ 20,859	$ 20,840
Issued capital | Common shares
NUMBER OF SHARES
Number of shares beginning of period (in shares)	911,982,866	909,018,871
Shares issued for deferred plan (in shares)	843	11,003
Shares issued under employee stock option plan (in shares)	306,139	2,952,992
Unclaimed shares (in shares)	(15,303)	0
Number of shares end of period (in shares)	912,274,545	911,982,866
Stated capital beginning of period	$ 20,840	$ 20,662
Shares issued under deferred share plan	0	1
Shares issued under employee stock option plan	19	177
Unclaimed shares	0	0
Stated capital end of period	$ 20,859	$ 20,840

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, 2023	Dec. 31, 2022
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	$ (95)	$ (101)
ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	(29)	(28)
RSUs/PSUs
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	(62)	(69)
DSUs and stock options
Disclosure of terms and conditions of share-based payment arrangement [line items]
Total share-based payments	$ (4)	$ (4)

Share-based payments - Narrativ

Share-based payments - Narrative (Details)	12 Months Ended
	Dec. 31, 2023 shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of common shares for every one deferred share unit (in shares)	1
Share-based compensation arrangement by share-based payment award, threshold trading period	5 days
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)	1,077,613	1,028,161
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)	3,412,812	3,124,187	3,085,667
DSU
Disclosure of terms and conditions of share-based payment arrangement [line items]
Number of outstanding shares (in shares)	3,573,182	3,321,167
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)	4,496,051
Top of range | ESP
Disclosure of terms and conditions of share-based payment arrangement [line items]
Maximum employee contribution rate	12%
Maximum employer contribution rate	2%
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%
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, 2023 CAD ($) shares	Dec. 31, 2022 CAD ($) shares
Disclosure of terms and conditions of share-based payment arrangement [line items]
Beginning balance, outstanding (in shares)	3,124,187	3,085,667
Granted (in shares)	1,125,502	1,016,211
Dividends credited (in shares)	213,427	173,100
Settled (in shares)	(957,402)	(1,061,392)
Forfeited (in shares)	(92,902)	(89,399)
Ending balance, outstanding (in shares)	3,412,812	3,124,187
Vested (in shares)	1,225,815	887,158
Weighted average fair value at measurement date, other equity instruments granted | $	$ 61	$ 66

Share-based payments - Outsta_2

Share-based payments - Outstanding Stock Options (Details)	12 Months Ended
	Dec. 31, 2023 shares $ / shares	Dec. 31, 2022 shares $ / shares
Share-based Payment Arrangements [Abstract]
Outstanding, beginning balance (in shares) | shares	7,802,108	10,778,724
Exercised (in shares) | shares	(306,139)	(2,952,992)
Forfeited or expired (in shares) | shares	(11,408)	(23,624)
Outstanding, ending balance (in shares) | shares	7,484,561	7,802,108
Exercisable (in shares) | shares	7,484,561	4,539,188
Weighted average exercise price of share options outstanding, beginning balance (in cad per share)	$ 61	$ 60
Weighted average exercise price of share options exercised (in cad per share)	60	58
Weighted average exercise price of share options forfeited or expired (in cad per share)	63	65
Weighted average exercise price of share options outstanding, ending balance (in cad per share)	61	61
Weighted average exercise price of share options exercisable (in cad per share)	61	58
Weighted average share price, share options exercised (in cad per share)	$ 63	$ 69

Share-based payments - Stock Op

Share-based payments - Stock Options Exercise Prices and Weighted Average Remaining Life (Details)	Dec. 31, 2023 year shares $ / shares	Dec. 31, 2022 year shares $ / shares	Dec. 31, 2021 shares $ / shares
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	7,484,561	7,802,108	10,778,724
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	4	5
Weighted average exercise price of share options outstanding (in cad per share)	$ 61	$ 61	$ 60
$50-$59
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	4,291,180	4,510,298
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	3	4
Weighted average exercise price of share options outstanding (in cad per share)	$ 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 (in cad per share)	50
$50-$59 | Top of range
Disclosure of range of exercise prices of outstanding share options [line items]
Exercise price of outstanding share options (in cad per share)	$ 59
$60 & above
Disclosure of number and weighted average remaining contractual life of outstanding share options [line items]
NUMBER (in shares) | shares	3,193,381	3,291,810
WEIGHTED AVERAGE REMAINING LIFE (YEARS) | year	6	7
Weighted average exercise price of share options outstanding (in cad per share)	$ 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 (in cad per share)	$ 60

Additional cash flow informat_3

Additional cash flow information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Changes in liabilities arising from financing activities [abstract]
Beginning balance	$ 32,733	$ 30,857
Cash flow used in financing activities
Decrease in notes payable	(646)	111
Issue of long-term debt	5,195	1,951
Repayment of long-term debt	(1,858)	(2,023)
Repurchase of financial liability	(149)	0
Cash dividends paid on common and preferred shares	(3,668)	(3,448)
Cash dividends paid by subsidiaries to non-controlling interests	(47)	(39)
Increase in securitized receivables	0	700
Other financing activities	(24)	(31)
Total cash flows from (used in) financing activities excluding equity	(1,197)	(2,779)
Non-cash changes arising from
Increase in lease liabilities	1,562	1,008
Dividends declared on common and preferred shares	3,717	3,508
Dividends declared by subsidiaries to non-controlling interests	47	39
Effect of changes in foreign exchange rates	0	0
Business acquisitions	5	8
Business disposition	(93)	(14)
Reclassification to liabilities held for sale	(7)
Other	245	106
Total non-cash changes	5,476	4,655
Ending balance	37,012	32,733
DEBT DUE WITHIN ONE YEAR AND LONG-TERM DEBT
Changes in liabilities arising from financing activities [abstract]
Beginning balance	31,920	29,673
Cash flow used in financing activities
Decrease in notes payable	(646)	42
Issue of long-term debt	5,195	1,951
Repayment of long-term debt	(1,858)	(2,023)
Repurchase of financial liability	0
Cash dividends paid on common and preferred shares	0	0
Cash dividends paid by subsidiaries to non-controlling interests	0	0
Increase in securitized receivables		700
Other financing activities	(24)	(13)
Total cash flows from (used in) financing activities excluding equity	2,667	657
Non-cash changes arising from
Increase in lease liabilities	1,562	1,008
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	(169)	437
Business acquisitions	5	8
Business disposition	(93)	(14)
Reclassification to liabilities held for sale	(7)
Other	292	151
Total non-cash changes	1,590	1,590
Ending balance	36,177	31,920
DERIVATIVE TO HEDGE FOREIGN CURRENCY ON DEBT
Changes in liabilities arising from financing activities [abstract]
Beginning balance	(307)	79
Cash flow used in financing activities
Decrease in notes payable	0	69
Issue of long-term debt	0	0
Repayment of long-term debt	0	0
Repurchase of financial liability	0
Cash dividends paid on common and preferred shares	0	0
Cash dividends paid by subsidiaries to non-controlling interests	0	0
Increase in securitized receivables		0
Other financing activities	0	0
Total cash flows from (used in) financing activities excluding equity	0	69
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	169	(437)
Business acquisitions	0	0
Business disposition	0	0
Reclassification to liabilities held for sale	0
Other	(15)	(18)
Total non-cash changes	154	(455)
Ending balance	(153)	(307)
DIVIDENDS PAYABLE
Changes in liabilities arising from financing activities [abstract]
Beginning balance	867	811
Cash flow used in financing activities
Decrease in notes payable	0	0
Issue of long-term debt	0	0
Repayment of long-term debt	0	0
Repurchase of financial liability	0
Cash dividends paid on common and preferred shares	(3,668)	(3,448)
Cash dividends paid by subsidiaries to non-controlling interests	(47)	(39)
Increase in securitized receivables		0
Other financing activities	0	0
Total cash flows from (used in) financing activities excluding equity	(3,715)	(3,487)
Non-cash changes arising from
Increase in lease liabilities	0	0
Dividends declared on common and preferred shares	3,717	3,508
Dividends declared by subsidiaries to non-controlling interests	47	39
Effect of changes in foreign exchange rates	0	0
Business acquisitions	0	0
Business disposition	0	0
Reclassification to liabilities held for sale	0
Other	(6)	(4)
Total non-cash changes	3,758	3,543
Ending balance	910	867
OTHER LIABILITIES (2)
Changes in liabilities arising from financing activities [abstract]
Beginning balance	253	294
Cash flow used in financing activities
Decrease in notes payable	0	0
Issue of long-term debt	0	0
Repayment of long-term debt	0	0
Repurchase of financial liability	(149)
Cash dividends paid on common and preferred shares	0	0
Cash dividends paid by subsidiaries to non-controlling interests	0	0
Increase in securitized receivables		0
Other financing activities	0	(18)
Total cash flows from (used in) financing activities excluding equity	(149)	(18)
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
Business disposition	0	0
Reclassification to liabilities held for sale	0
Other	(26)	(23)
Total non-cash changes	(26)	(23)
Ending balance	$ 78	$ 253

Remaining performance obligat_3

Remaining performance obligations (Details) $ in Millions	Dec. 31, 2023 CAD ($)
Disclosure of performance obligations [line items]
Remaining performance obligations	$ 6,560
2024
Disclosure of performance obligations [line items]
Remaining performance obligations	3,054
2025
Disclosure of performance obligations [line items]
Remaining performance obligations	1,713
2026
Disclosure of performance obligations [line items]
Remaining performance obligations	765
2027
Disclosure of performance obligations [line items]
Remaining performance obligations	375
2028
Disclosure of performance obligations [line items]
Remaining performance obligations	171
THEREAFTER
Disclosure of performance obligations [line items]
Remaining performance obligations	482
BELL CTS
Disclosure of performance obligations [line items]
Remaining performance obligations	6,525
BELL CTS | 2024
Disclosure of performance obligations [line items]
Remaining performance obligations	3,019
BELL CTS | 2025
Disclosure of performance obligations [line items]
Remaining performance obligations	1,713
BELL CTS | 2026
Disclosure of performance obligations [line items]
Remaining performance obligations	765
BELL CTS | 2027
Disclosure of performance obligations [line items]
Remaining performance obligations	375
BELL CTS | 2028
Disclosure of performance obligations [line items]
Remaining performance obligations	171
BELL CTS | THEREAFTER
Disclosure of performance obligations [line items]
Remaining performance obligations	482
BELL MEDIA
Disclosure of performance obligations [line items]
Remaining performance obligations	35
BELL MEDIA | 2024
Disclosure of performance obligations [line items]
Remaining performance obligations	35
BELL MEDIA | 2025
Disclosure of performance obligations [line items]
Remaining performance obligations	0
BELL MEDIA | 2026
Disclosure of performance obligations [line items]
Remaining performance obligations	0
BELL MEDIA | 2027
Disclosure of performance obligations [line items]
Remaining performance obligations	0
BELL MEDIA | 2028
Disclosure of performance obligations [line items]
Remaining performance obligations	0
BELL MEDIA | THEREAFTER
Disclosure of performance obligations [line items]
Remaining performance obligations	$ 0

Commitments and contingencies_2

Commitments and contingencies (Details) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2021 CAD ($)	Dec. 31, 2023 CAD ($) carrier petition	Dec. 31, 2022 CAD ($)
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		$ 5,758
Purchase obligations		3,022
Leases committed not yet commenced		8
Total		$ 9,198
Number of major cable carriers | carrier		5
Operating revenues		$ 24,673	$ 24,174
Loss contingency, number of petitions | petition		3
OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		$ 410
Legal proceedings contingent liability
Disclosure of contingent liabilities [line items]
Operating revenues	$ 44
2024
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		2,043
Purchase obligations		619
Leases committed not yet commenced		2
Total		3,074
2024 | OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		410
2025
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		1,513
Purchase obligations		513
Leases committed not yet commenced		6
Total		2,032
2025 | OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		0
2026
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		599
Purchase obligations		537
Leases committed not yet commenced		0
Total		1,136
2026 | OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		0
2027
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		316
Purchase obligations		314
Leases committed not yet commenced		0
Total		630
2027 | OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		0
2028
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		246
Purchase obligations		219
Leases committed not yet commenced		0
Total		465
2028 | OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		0
THERE- AFTER
Disclosure of contingent liabilities [line items]
Commitments for property, plant and equipment and intangible assets		1,041
Purchase obligations		820
Leases committed not yet commenced		0
Total		1,861
THERE- AFTER | OUTFRONT Media Inc.
Disclosure of contingent liabilities [line items]
Business combination, price of acquisition, expected		$ 0

Related party transactions - Su

Related party transactions - Summary of Significant Subsidiaries (Details) - SUBSIDIARY	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Bell Canada
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100%	100%
Bell Mobility Inc.
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100%	100%
Bell Media Inc.
Disclosure of transactions between related parties [line items]
OWNERSHIP PERCENTAGE	100%	100%

Related party transactions - Na

Related party transactions - Narrative (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Associates and Joint Arrangements
Disclosure of transactions between related parties [line items]
Recognized revenue, related parties	$ 12	$ 10
Incurred expenses, related parties	200	187
Master Trust Fund | Bell Canada
Disclosure of transactions between related parties [line items]
Recognized revenue, related parties	$ 15	$ 13

Related party transactions - Co

Related party transactions - Compensation of Key Management Personnel (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Related Party [Abstract]
Wages, salaries, fees and related taxes and benefits	$ (28)	$ (28)
Post-employment benefit plans and OPEBs cost	(3)	(4)
Share-based compensation	(30)	(38)
Key management personnel compensation expense	$ (61)	$ (70)

Significant partly-owned subs_3

Significant partly-owned subsidiary - Summarized Statements of Financial Position (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of subsidiaries [line items]
Current assets	$ 7,898	$ 6,487
Non-current assets	64,042	62,842
Total assets	71,940	69,329
Current liabilities	12,107	11,469
Non-current liabilities	39,276	35,345
Total liabilities	51,383	46,814
Total equity attributable to BCE shareholders	20,229	22,178
NCI	328	337
CTV Specialty hedge
Disclosure of subsidiaries [line items]
Current assets	466	400
Non-current assets	941	958
Total assets	1,407	1,358
Current liabilities	153	140
Non-current liabilities	239	246
Total liabilities	392	386
Total equity attributable to BCE shareholders	707	678
NCI	$ 308	$ 294
Proportion of ownership interests held by non-controlling interests	29.90%	29.90%
Net assets	$ 7	$ 5

Significant partly-owned subs_4

Significant partly-owned subsidiary - Selected Income and Cash Flow Information (Details) - CAD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of subsidiaries [line items]
Operating revenues	$ 24,673	$ 24,174
Net earnings	2,327	2,926
Net earnings attributable to NCI	64	58
Total comprehensive income	1,979	3,108
Total comprehensive income attributable to NCI	61	65
Subsidiaries with material non-controlling interests
Disclosure of subsidiaries [line items]
Operating revenues	969	986
Net earnings	209	180
Net earnings attributable to NCI	65	57
Total comprehensive income	196	198
Total comprehensive income attributable to NCI	61	63
Cash dividends paid to NCI	47	39
CTV Specialty hedge
Disclosure of subsidiaries [line items]
Total comprehensive income attributable to NCI	$ 3	$ 4

Assets held for sale - Narrativ

Assets held for sale - Narrative (Details) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2024 CAD ($)	Dec. 31, 2023 CAD ($)	Dec. 31, 2022 CAD ($)	Feb. 08, 2024 radio_station
Disclosure of financial assets [line items]
Gain (losses) on disposals of investments		$ 80	$ 24
Forecast
Disclosure of financial assets [line items]
Gain (losses) on disposals of investments	$ 9
Classification of assets as held for sale
Disclosure of financial assets [line items]
Number of radio stations held for sale | radio_station				45
Other disposals of assets | Forecast
Disclosure of financial assets [line items]
Proceeds from sale	$ 54
Assets and liabilities classified as held for sale
Disclosure of financial assets [line items]
Revenue		$ 39	$ 42

Assets held for sale - Schedule

Assets held for sale - Schedule of Assets and Liabilities Held For Sale (Details) - CAD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Property, plant and equipment	$ 30,352	$ 29,256	$ 28,235
Intangible assets	16,609	16,183	$ 15,570
Goodwill	10,942	10,906
Total assets	71,940	69,329
Long-term debt	31,135	27,783
Deferred tax liabilities	4,869	4,953
Other non-current liabilities	1,717	1,070
Total liabilities	$ 51,383	46,814
Assets and liabilities classified as held for sale
Disclosure of financial assets [line items]
Property, plant and equipment		12
Intangible assets		26
Goodwill		22
Total assets		60
Long-term debt		7
Deferred tax liabilities		6
Other non-current liabilities		2
Total liabilities		15
Total net assets		$ 45