| EMPLOYEE BENEFIT PLANS |
20. EMPLOYEE BENEFIT PLANS The expenses included on the condensed consolidated statements of income (loss) were as follows: | Three months ended June 30, 2026 | | Pension Plans | | Other Post-employment Benefit Plans | | Canadian | | US | | Total | | Canadian | | US | | Total | | Consolidated statements of income (loss) | | | | | | | | | | | | | | | | | | | | | | | Operating expenses | | $ | 896 | | | $ | 73 | | | $ | 969 | | | $ | 157 | | $ | — | | $ | 157 | | Interest (income) expense | | $ | (773 | ) | | $ | (19 | ) | | $ | (792 | ) | | $ | 280 | | $ | 10 | | $ | 290 | | Three months ended June 30, 2025 | | Pension Plans | | Other Post-employment Benefit Plans | | Canadian | | US | | Total | | Canadian | | US | | Total | | Consolidated statements of income (loss) | | | | | | | | | | | | | | | | | | | | | | Operating expenses | | $ | 1,061 | | | $ | 133 | | $ | 1,194 | | | $ | 168 | | $ | — | | $ | 168 | | Interest (income) expense | | $ | (614 | ) | | $ | 35 | | $ | (579 | ) | | $ | 264 | | $ | 47 | | $ | 311 | | Six months ended June 30, 2026 | | Pension Plans | | Other Post-employment Benefit Plans | | Canadian | | US | | Total | | Canadian | | US | | Total | | Consolidated statements of income (loss) | | | | | | | | | | | | | | | | | | | | | | | Operating expenses | | $ | 1,791 | | | $ | 145 | | | $ | 1,936 | | | $ | 315 | | $ | — | | $ | 315 | | Interest (income) expense | | $ | (1,545 | ) | | $ | (39 | ) | | $ | (1,584 | ) | | $ | 560 | | $ | 19 | | $ | 579 | | Six months ended June 30, 2025 | | Pension Plans | | Other Post-employment Benefit Plans | | Canadian | | US | | Total | | Canadian | | US | | Total | | Consolidated statements of income (loss) | | | | | | | | | | | | | | | | | | | | | | Operating expenses | | $ | 2,122 | | | $ | 271 | | $ | 2,393 | | | $ | 335 | | $ | — | | $ | 335 | | Interest (income) expense | | $ | (1,232 | ) | | $ | 71 | | $ | (1,161 | ) | | $ | 527 | | $ | 101 | | $ | 628 | No amounts were recorded on the statements of comprehensive income (loss) for the three and six months ended June 30, 2026 or 2025. The balance sheet obligations, distributed between pension and other post-employment benefits were as follows: | As at June 30, 2026 | | Pension Plans | | Other Post-employment Benefit Plans | | Canadian | | US | | Total | | Canadian | | US | | Total | | Included in other long-term liabilities | | $ | 42,618 | | $ | (1,418 | ) | | $ | 41,200 | | $ | 22,832 | | $ | 452 | | $ | 23,284 | | Included in other long-term assets | | $ | 109,186 | | $ | — | | | $ | 109,186 | | $ | — | | $ | — | | $ | — | | As at December 31, 2025 | | Pension Plans | | Other Post-employment Benefit Plans | | 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 | | $ | — | | $ | — | | $ | — | |