Employee Benefit Plans

3 Months Ended

Mar. 31, 2026

20. EMPLOYEE BENEFIT PLANS

The expenses included on the condensed consolidated statements of income (loss) were as follows:

Three months ended March 31, 2026	Pension Plans									Other Post-employment Benefit Plans
Three months ended March 31, 2026	Canadian			US			Total			Canadian		US		Total
Consolidated statements of income (loss)
Operating expenses	$	895		$	72		$	967		$	158	$	—	$	158
Interest (income) expense	$	(772	)	$	(20	)	$	(792	)	$	280	$	9	$	289

Three months ended March 31, 2025	Pension Plans								Other Post-employment Benefit Plans
Three months ended March 31, 2025	Canadian			US		Total			Canadian		US		Total
Consolidated statements of income (loss)
Operating expenses	$	1,061		$	138	$	1,199		$	167	$	—	$	167
Interest (income) expense	$	(618	)	$	36	$	(582	)	$	263	$	54	$	317

No amounts were recorded on the statements of comprehensive income (loss) for the three months ended March 31, 2026 or 2025.

The balance sheet obligations, distributed between pension and other post-employment benefits were as follows:

As at March 31, 2026	Pension Plans							Other Post-employment Benefit Plans
As at March 31, 2026	Canadian		US			Total		Canadian		US		Total
Included in other long-term liabilities	$	42,903	$	(1,164	)	$	41,739	$	22,589	$	436	$	23,025
Included in other long-term assets	$	109,386	$	—		$	109,386	$	—	$	—	$	—

As at December 31, 2025	Pension Plans							Other Post-employment Benefit Plans
As at December 31, 2025	Canadian		US			Total		Canadian		US		Total
Included in other long-term liabilities	$	43,288	$	(952	)	$	42,336	$	22,400	$	424	$	22,824
Included in other long-term assets	$	109,812	$	—		$	109,812	$	—	$	—	$	—