Statistics Canada Client Survey 2017

Consultation objectives

The purpose of the Statistics Canada Client Survey is to measure satisfaction with product and/or service quality, delivery and use.

Information is used for external reporting, internal decision making and priority setting.

Methodology

The sample for the Statistics Canada Client Survey is taken from the Statistic Canada's Client Relations Management System (CRMS). CRMS includes all clients who requested a product or service within a given year (January – December) and the results reflect these clients from January 2017 to December 2017.

Respondent Profile

Most of the respondents were from the Academic and Federal Government sectors. The Think Tank and Media sectors had the lowest representation. The majority of respondents requested a product and/or service for the purpose of research and analysis, followed by policy/program development and evaluation and modelling or forecasting.

Results

Overall satisfaction with Statistics Canada's products and/or service quality

  • 82% of clients were satisfied with the overall quality of the product or service received.
  • The format or medium of product received the highest level satisfaction.
  • Areas for improvement were timeliness and frequency of releases.

Overall satisfaction with Statistics Canada's products and/or service delivery

  • 84% of clients were satisfied with the overall delivery of the product or service received.
  • Respect and courtesy of staff and the provision of the product or service in the official language of choice received the highest levels of satisfaction.
  • Areas of improvement were cost and amount of time to get the product or service.

Overall level of usefulness with Statistics Canada's products and/or services

  • 71% of clients considered the product or service useful.
Date modified:

National monthly gross domestic product by industry, summary of Methods and data sources

National monthly gross domestic product by industry
Summary of Methods and data sources
Table summary
This table displays the results of summary of methods and data sources. The information is grouped by code (appearing as row headers), industry name, type of indicators and methods and data sources (appearing as column headers).
Code Industry name Type of indicators Methods and data sources
111X Crop production (except cannabis) Gross output Crop output in constant prices, National Gross Domestic Product by Income and by Expenditure Accounts, Record no. 1901, Canadian Grain Commission. Farm cash receipts for field-grown vegetables and for greenhouse, nursery and floriculture production, Record no. 3437. Farm product price indexes, Record no. 5040.
111CL Cannabis production (licensed) Gross output Farm cash receipts, Record no. 3437. Farm product price indexes, Record no. 5040. Licensed producer cannabis market data, Health Canada.
111CU Cannabis production (unlicensed) Gross output Cannabis crop output in constant prices, Cannabis Economic Account, National Gross Domestic Product by Income and by Expenditure Accounts, Record no. 1901.
112 Animal production Gross output Farm cash receipts for most livestocks, dairy products and eggs, Record no. 3437. Farm product price indexes, Record no. 5040. Domestic exports quantities for animal aquaculture multiplied by base year prices, Record no. 2201.
113 Forestry and logging Gross output Cubic metres of cut timber multiplied by base year prices, Provincial Departments (Quebec, Ontario and British Columbia).
114 Fishing, hunting and trapping Gross output Annual estimates of fish landing quantities multiplied by base year prices from Fisheries and Oceans Canada are interpolated by domestic exports of fish, Record no. 2201. Raw materials price indexes, Record no. 2306.
115 Support activities for agriculture and forestry Revenues and employment Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency. Average weekly earnings, Labour Force Survey, Record no. 3401, and Survey of Employment, Payrolls and Hours, Record no. 2612. Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
21111 Oil and gas extraction (except oil sands) Gross output Physical quantities multiplied by base year prices, Crude oil and natural gas, Record no. 2198.
21114 Oil sands extraction Gross output Physical quantities multiplied by base year prices, Crude oil and natural gas, Record no. 2198.
2121 Coal mining Gross output Physical quantities multiplied by base year prices, Coal monthly, Record no. 2147.
21221 Iron ore mining Gross output Physical quantities multiplied by base year prices, Natural Resources Canada.
21222 Gold and silver ore mining Gross output Physical quantities multiplied by base year prices, Natural Resources Canada.
21223 Copper, nickel, lead and zinc ore mining Gross output Physical quantities multiplied by base year prices, Natural Resources Canada.
21229 Other metal ore mining Gross output Physical quantities multiplied by base year prices, Natural Resources Canada.
21231 Stone mining and quarrying Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
21232 Sand, gravel, clay, and ceramic and refractory minerals mining and quarrying Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
212396 Potash mining Gross output Physical quantities multiplied by base year prices, Natural Resources Canada.
21239X Other non-metallic mineral mining and quarrying (except potash) Gross output Physical quantities multiplied by base year prices, Natural Resources Canada.
213 Support activities for mining and oil and gas extraction Gross output Metres drilled and rig operating days by province multiplied by base year prices, Provincial Departments.
Mineral exploration expenditures, Income and Expenditure Accounts, Record no. 1901.
2211 Electric power generation, transmission and distribution Gross output Number of megawatt hours by province multiplied by base year prices, Monthly electricity, Record no. 2151.
2212 Natural gas distribution Gross output Physical volume of natural gas sales, by type of customer, multiplied by base year prices, Gas Utilities/Transportation and Distribution Systems (Monthly), Record no. 2149.
2213 Water, sewage and other systems Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
23A Residential building construction Gross output Work-put-in-place in constant prices by type of dwellings, Residential construction investment, Record no. 5016.
Value of renovation building permits, Building permits survey, Record no. 2802.
Building materials price index, Producer Prices Division.
Average hourly earnings, Survey of Employment, Payrolls and Hours, Record no. 2612.
Retail sales in constant prices, Retail Trade Survey (Monthly), Record no. 2406.
Expenditures on new residential buildings and renovations, Income and Expenditure Accounts, Record no. 1901.
23B Non-residential building construction Gross output Work-put-in-place in constant prices by type of buildings, Investment in Non-residential Building Construction, Record no. 5014.
Expenditures on non-residential buildings, Income and Expenditure Accounts, Record no. 1901.
23D Repair construction Gross output Value of renovation building permits, Building permits survey, Record no. 2802.
Building materials price index, Producer Prices Division.
Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
Retail sales in constant prices, Retail Trade Survey (Monthly), Record no. 2406.
23X Engineering and other construction activities Employment and gross output Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
Expenditures on engineering structures, Income and Expenditure Accounts, Record no. 1901.
3111 Animal food manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3112 Grain and oilseed milling Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3113 Sugar and confectionery product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3114 Fruit and Vegetable Preserving and Specialty Food Manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3115 Dairy product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3116 Meat Product Manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3117 Seafood product preparation and packaging Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3118 Bakeries and tortilla manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3119 Other food manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
31211 Soft drink and ice manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
31212 Breweries Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3121A Wineries, distilleries Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3122 Tobacco manufacturing Gross output Physical quantities multiplied by base year prices, Production and disposition of tobacco products, Record no. 2142.
31A Textile and textile product mills Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
31B Clothing and leather and allied product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3211 Sawmills and wood preservation Gross output Physical quantities multiplied by base year prices, Sawmills, Record no. 2134.
3212 Veneer, plywood and engineered wood product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3219 Other wood product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3221 Pulp, paper and paperboard mills Gross output Physical quantities multiplied by base year prices, Pulp and Paper Products Council.
3222 Converted paper product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
323 Printing and related support activities Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
32411 Petroleum refineries Gross output Physical quantities multiplied by base year prices, Monthly refined petroleum products, Record no. 2150.
3241A Petroleum and coal products manufacturing (except petroleum refineries) Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3251 Basic chemical manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3252 Resin, synthetic rubber, and artificial and synthetic fibres and filaments manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3253 Pesticide, fertilizer and other agricultural chemical manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3254 Pharmaceutical and medicine manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3255 Paint, coating and adhesive manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3256 Soap, cleaning compound and toilet preparation manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3259 Other chemical product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3261 Plastic product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3262 Rubber product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3273 Cement and concrete product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
327A Non-metallic mineral product manufacturing (except cement and concrete products) Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3311 Iron and steel mills and ferro-alloy manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3312 Steel product manufacturing from purchased steel Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3313 Alumina and aluminum production and processing Gross output Physical quantities multiplied by base year prices, Natural Resources Canada. Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3314 Non-ferrous metal (except aluminum) production and processing Gross output Physical quantities multiplied by base year prices, Natural Resources Canada. Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3315 Foundries Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3321 Forging and stamping Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3323 Architectural and structural metals manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3324 Boiler, tank and shipping container manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3325 Hardware manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3326 Spring and wire product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3327 Machine shops, turned product, and screw, nut and bolt manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3328 Coating, engraving, heat treating and allied activities Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
332A Cutlery, hand tools and other fabricated metal product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3331 Agricultural, construction and mining machinery manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3332 Industrial machinery manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3333 Commercial and service industry machinery manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3334 Ventilation, heating, air-conditioning and commercial refrigeration equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3335 Metalworking machinery manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3336 Engine, turbine and power transmission equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3339 Other general-purpose machinery manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3341 Computer and peripheral equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3342 Communications equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3344 Semiconductor and other electronic component manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
334A Other electronic product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3351 Electric lighting equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3352 Household appliance manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3353 Electrical equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3359 Other electrical equipment and component manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3361 Motor vehicle manufacturing Gross output

Physical quantities multiplied by base year prices, Motor Vehicle Manufacturers Association.
Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.

Seasonal adjustment for the component industry 33611 – Automobile and Light-Duty Motor Vehicle Manufacturing is performed on the basis of an eleven-month calendar, where the actual combined seasonally adjusted production of July and August is distributed between both months such that their growth rates are equal.

As the summer holidays in this industry are taken in July-August according to production requirements, this approach prevents small changes in the pattern of these holidays to translate into large changes in the seasonally adjusted data.

However, irregular events in July and August outside of summer holidays, for example a structural change such as the discontinuation of an existing vehicle model or the commencement of a new vehicle model, are treated separately such that the impact of irregular events is reflected in the month of occurrence. This treatment for irregular events in July and August can thus result in seasonally adjusted growth rates that are not equal in July and August.

3362 Motor vehicle body and trailer manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3363 Motor vehicle parts manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3364 Aerospace product and parts manufacturing Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
3365 Railroad rolling stock manufacturing Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
3366 Ship and boat building Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3369 Other transportation equipment manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3371 Household and instittutional furniture and kitchen cabinet manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3372 Office furniture (including fixtures) manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3379 Other furniture-related product manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3391 Medical equipment and supplies manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
3399 Other miscellaneous manufacturing Gross output Sales and inventory change in constant prices, Monthly Survey of Manufacturing, Record no. 2101.
Industrial product price indexes, Record no. 2318.
411 Farm product wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
Commercial disappearance of Canadian grain (quantities), Canadian Grain Commission. Number of employees, Canadian Wheat Board.
412 Petroleum product wholesaler-distributors Gross output Physical quantities multiplied by base year prices, Monthly refined petroleum products, Record no. 2150.
413 Food, beverage and tobacco wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
414 Personal and household goods wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
415 Motor vehicle and parts wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
416 Building material and supplies wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
417 Machinery, equipment and supplies wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
418 Miscellaneous wholesaler-distributors Gross output Deflated sales and margins, Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106, Annual Wholesale Trade Survey, Record no. 2445.
419 Wholesale electronic markets, and agents and brokers Gross output Deflated wholesale sales of groups 411 to 418, excluding 4151 (Motor vehicle wholesaler-distributors).
Wholesale Trade Survey (Monthly), Record no. 2401, Wholesale Services Price Index, Record no. 5106.
441 Motor vehicle and parts dealers Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
442 Furniture and home furnishings stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
443 Electronics and appliance stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
444 Building material and garden equipment and supplies dealers Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
445 Food and beverage stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
446 Health and personal care stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
447 Gasoline stations Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
448 Clothing and clothing accessories stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
451 Sporting goods, hobby, book and music stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
452 General merchandise stores Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
453A Miscellaneous store retailers (except cannabis) Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
453BL Cannabis stores (licensed) Gross output Deflated sales and margins, Retail trade survey (monthly), Record no. 2406, Consumer price indexes adjusted for sales tax changes, Record no. 2301, Retail commodity survey, Record no. 2008, Retail trade survey (annual), Record no. 2422.
453BU Cannabis stores (unlicensed) Gross output Unlicensed cannabis sales and margins in constant prices, Cannabis Economic Account, National Gross Domestic Product by Income and by Expenditure Accounts, Record no. 1901.
454 Non-store retailers Revenues and output Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency. Consumer price indexes adjusted for sales tax changes, Record no. 2301.
Physical quantities multiplied by base year prices, Monthly refined petroleum products, Record no. 2150.
481 Air transportation Gross output Volume of passenger-kilometres and goods tonne-kilometres multiplied by base year prices, Air carrier operations in Canada quarterly survey, Record no. 2712.
482 Rail transportation Gross output Freight loaded on lines in Canada in tonnes multiplied by base year prices, Railway carloadings survey - monthly, Record no. 2732, and passenger revenues deflated by Consumer price index adjusted for sales tax changes, Record no. 2301.
483 Water transportation Revenues and output Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency.
Industrial product price indexes, Record no. 2318, and average weekly earnings, Survey of Employment, Payrolls and Hours, Record no. 2612.
Number of persons and vehicles carried by deep sea and coastal ferries by route multiplied by base year ticket prices, Marine Atlantic Inc. and BC Ferries.
484 Truck transportation Other Output in constant prices of the largest industries using trucking services.
4851 Urban transit systems Gross output Revenues of the largest urban transit systems, Record no. 2745, deflated by a Consumer price index adjusted for sales tax changes, Record no. 2301.
4853 Taxi and limousine service Revenues Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency, deflated by a Consumer price index adjusted for sales tax changes, Record no. 2301.
48A Other transit and ground passenger transportation and scenic and sightseeing transportation Output and employment Revenues of interurban and rural bus transportation companies, Transportation Division, deflated by a Consumer price index adjusted for sales tax changes, Record no. 2301.
Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
4862 Pipeline transportation of natural gas Gross output Volume of cubic metre kilometres of natural gas transported multiplied by base year prices, Gas utilities/transportation and distribution systems (monthly), Record no. 2149.
486A Crude oil and other pipeline transportation Gross output Volume of cubic metre kilometres of crude oil and liquefied petroleum gases transported multiplied by base year prices, Monthly oil pipeline transport, Record no. 2148.
488 Support activities for transportation Other and employment Output in constant prices of selected industries and number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
491 Postal service Gross output Canada Post revenues deflated by a Consumer price index adjusted for sales tax changes, Record no. 2301.
492 Couriers and messengers Revenues Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency, deflated by the Couriers and messengers services price index, Record no. 5064.
493 Warehousing and storage Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
511 Publishing industries (except Internet) Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
512 Motion picture and sound recording industries Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5151 Radio and television broadcasting Gross output Radio and television advertising sales in constant prices, Television Bureau of Canada, Canadian Advertising Rates and Data and Canadian Association of Broadcasters.
5152 Pay and specialty television Gross output Number of subscribers by type of service multiplied by base year prices, Mediastats.
517 Telecommunications Gross output Number of subscribers by type of service multiplied by base year prices, Quarterly survey of telecommunications, Record no. 2721, including number of subscribers for cable, satellite and other program distribution services, local residential and business telephone services , mobile, high-speed internet service, and wired long-distance minutes. Canadian Radio-television and Telecommunications Commission, and Mediastats Inc..
518 Data processing, hosting, and related services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
519 Other information services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
52213 Local credit unions Gross output Deflated revenues derived from assets and liabilities, Quarterly survey of financial statements, Record no. 2501, Bank of Canada, Record no. 7502, Consumer price index adjusted for sales tax changes, Record no. 2301.
52BX Banking, monetary authorities and other depository credit intermediation Gross output Deflated revenues derived from chartered banks and trust companies assets and liabilities, stock market volume and mutual funds assets. Quarterly survey of financial statements, Record no. 2501, The Investment Fund Institute of Canada, Bank of Canada, Record no. 7502, Canadian stock exchanges and Consumer price index adjusted for sales tax changes, Record no. 2301. Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5222 Non-depository credit intermediation Gross output Deflated revenues derived from assets and liabilities, Quarterly survey of financial statements, Record no. 2501, Consumer price index adjusted for sales tax changes, Record no. 2301.
5223 Activities related to credit intermediation Gross output Deflated revenues derived from assets and liabilities, Quarterly survey of financial statements, Record no. 2501, Consumer price index adjusted for sales tax changes, Record no. 2301.
5241 Insurance carriers Gross output Sales of insurance policies and revenues derived from investment expressed in constant prices, Quarterly survey of financial statements, Record no. 2501, LIMRA International, Bank of Canada, Record no. 7502, Consumer price indexes adjusted for sales tax changes, Record no. 2301.
5242 Agencies, brokerages and other insurance related activities Gross output Sales of insurance policies expressed in constant prices, Quarterly survey of financial statements, Record no. 2501, LIMRA International, Bank of Canada, Record no. 7502, Consumer price indexes adjusted for sales tax changes, Record no. 2301.
52A Financial investment services, funds and other financial vehicles Gross output Revenues derived from assets and liabilities, expressed in constant prices, and the volume of transactions on the Canadian stock exchanges, Bank of Canada, Record no. 7502, Balance of Payments Division, The Investment Fund Institute of Canada, Income Statistics Division, Consumer price index adjusted for sales tax changes, Record no. 2301.
5311 Lessors of real estate Gross output Paid rental fees for housing, Income and Expenditure Accounts, Record no. 1901, rented surface of non-residential buildings, Colliers International.
5311Y Owner-occupied dwellings Gross output Owned and occupied housing stock, Income and Expenditure Accounts, Record no. 1901.
531X Offices of real estate agents and brokers Gross output Number of properties sold multiplied by base year prices, Canadian Real Estate Association.
5321 Automotive equipment rental and leasing Employment and other Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612. Passenger vehicle renting, Income and Expenditure Accounts, Record no. 1901.
532A Rental and leasing services (except automotive equipment) Gross output Operating income at constant prices, Quarterly survey of financial statements, Record no. 2501, Consumer price indexes adjusted for sales tax changes, Record no. 2301.
533 Lessors of non-financial intangible assets (except copyrighted works) Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5411 Legal services Gross output Various indicators related to legal services, Canadian Centre for Justice Statistics Division, Office of the Superintendent of Bankruptcy Canada, Demography Division, Industry Canada, Canadian Real Estate Association, Canada Mortgage and Housing Corporation.
5412 Accounting, tax preparation, bookkeeping and payroll services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5413 Architectural, engineering and related services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5414 Specialized design services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5415 Computer systems design and related services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5416 Management, scientific and technical consulting services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5417 Scientific research and development services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5418 Advertising, public relations, and related services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5419 Other professional, scientific and technical services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
55 Management of companies and enterprises Gross output Operating income at constant prices, Quarterly survey of financial statements, Record no. 2501, Consumer price index adjusted for sales tax changes, Record no. 2301, Rented surface of non-residential buildings, Colliers International.
5611 Office administrative services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5613 Employment services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5614 Business support services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5615 Travel arrangement and reservation services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5616 Investigation and security services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
5617 Services to buildings and dwellings Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
561A Facilities and other support services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
562 Waste management and remediation services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
6111 Elementary and secondary schools Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
6112 Community colleges and C.E.G.E.P.s Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
6113 Universities Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
611A Other educational services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
621 Ambulatory health care services Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
622 Hospitals Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
623 Nursing and residential care facilities Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
624 Social assistance Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
71A Performing arts, spectator sports and related industries, and heritage institutions Gross output and employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612. Sporting event attendances (various sources). Canadian Pari-Mutuel Agency, Agriculture and Agri-Food Canada.
Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency. Consumer price indexes adjusted for sales tax changes, Record no. 2301.
7132 Gambling industries Gross output Deflated revenues of provincial lottery corporations, Income and Expenditure Accounts, Record no. 1901.
Consumer price index adjusted for sales tax changes, Record no. 2301.
713A Amusement and recreation industries Employment Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
721 Accommodation services Revenues Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency, deflated by Consumer price indexes adjusted for sales tax changes, Record no. 2301.
722 Food services and drinking places Gross output Sales from the Monthly Survey of Food Services and Drinking Places, Record no. 2419, deflated by Consumer price indexes adjusted for sales tax changes, Record no. 2301.
811 Repair and maintenance Revenues and employment Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency, deflated by Consumer price indexes adjusted for sales tax changes, Record no. 2301.
Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
812 Personal and laundry services Revenues, employment and output Revenues declared on the Goods and Services Tax remittance form, Canada Revenue Agency, deflated by Consumer price indexes adjusted for sales tax changes, Record no. 2301.
Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
Number of deaths, Population estimates, Record no. 3601.
813 Religious, grant-making, civic, and professional and similar organizations Employment and person-hours Number of employees, Survey of Employment, Payrolls and Hours, Record no. 2612.
Hours-worked data, Labour Productivity Measures, Record no. 5042.
814 Private households Gross Output Child care services in the home and other services related to the dwelling and property, Income and Expenditure Accounts, Record no. 1901.
9111 Defence services Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
911A Federal government public administration (except defence) Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
912 Provincial and territorial public administration Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
913 Local, municipal and regional public administration Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.
914 Aboriginal public administration Person-hours Hours-worked data, Labour Productivity Measures, Record no. 5042.

National monthly gross domestic product by industry, Industry code concordances

National monthly gross domestic product by industry
Industry code concordances
Table summary
This table displays the results of industry code concordances. The information is grouped by industry code (appearing as row headers), industry name, north american industry classification system 2017 definition and input-output industry codes (appearing as column headers).
Industry code Industry name North American Industry Classification System 2017 definition Input-Output Industry Codes
Special aggregates
T001 All industries 11 to 91 BS11A to BS810, NP000, GS610 to GS914
T002 Goods-producing industriesNote 1 11 to 33 BS11A to BS3A0
T003 Service-producing industriesNote 2 41 to 91 BS410 to BS8100, NP000, GS610 to GS914
T004 Business sector industries Note ...: not applicable BS11A0 to BS810
T005 Business sector, goods Note ...: not applicable BS11A to BS3A0
T006 Business sector, services Note ...: not applicable BS410 to BS8100
T007 Non-business sector industries Note ...: not applicable NP000, GS610 to GS914
T008 Non-business sector, goods Note ...: not applicable Note ...: not applicable
T009 Non-business sector, services Note ...: not applicable Note ...: not applicable
T010 Industrial productionNote 1 21, 22, 31 to 33, 562 BS210, BS220, BS3A0, BS562000
T011 Non-durable manufacturing industries 311 to 316, 322 to 326 BS31110 to BS31B00, BS32210 to BS32620
T012 Durable manufacturing industriesNote 1 321, 327 to 339 BS32100, BS327A0 to BS33900
T013 Information and communication technology sectorNote 4 T014, T015 BS33410, BS334B0, BS417000, BS511200, BS517000, BS518000, BS541500, BS811A00
T014 Information and communication technology, manufacturingNote 3 334 excluding 3345 BS33410, BS334B0
T015 Information and communication technology, servicesNote 4 4173, 5112, 517, 518, 5415, 8112 BS417000, BS511200, BS517000, BS518000, BS541500, BS811A00
T016 Energy sector 211, 2121, 21229, 21311A, 2211, 2212, 32411, 486 BS21100, BS21210, BS212290, BS21311A, BS2211, BS2212, BS324110, BS48600
T017 Industrial production (1950 definition)Note 1 21, 22, 31 to 33 BS210, BS220, BS3A0
T018 Public SectorNote 5 61, 62, 91 BS610, NP61000, GS610, BS620, NP621000, GS620, GS911 to GS914
T019 Content and media sector 5111, 512, 515, 519 excluding 51912 BS511100, BS51200, BS51510, BS51520, BS519000
T020 All industries (except cannabis sector) 11 to 91 excluding T021 BS11A to BS810 (excluding BS111CL0, BS111CU0, BS453BL0, BS453BU0), NP000, GS610 to GS914
T021 Cannabis sector T022, T023 BS111CL0, BS453BL0, BS111CU0, BS453BU0
T022 Cannabis sector (licensed) 111CL, 453BL BS111CL0, BS453BL0
T023 Cannabis sector (unlicensed) 111CU, 453BU BS111CU0, BS453BU0
T024 All industries (except unlicensed cannabis sector) 11 to 91 excluding T023 BS11A to BS810 (excluding BS111CU0, BS453BU0), NP000, GS610 to GS914
Industrial detail
11 Agriculture, forestry, fishing and huntingNote 1 11 BS11A, BS112, BS113, BS114, BS115
11A Crop and animal productionNote 1 111, 112 BS11A
111 Crop production 111 BS111A00, BS111400
111X Crop production (except cannabis) 1114A, 111A BS1114A0, BS111A00
111C Cannabis production 111CL, 111CU BS111CL0, BS111CU0
111CL Cannabis production (licensed) 111CL BS111CL0
111CU Cannabis production (unlicensed) 111CU BS111CU0
112 Animal production and aquacultureNote 1 112 BS112000
113 Forestry and loggingNote 1 113 BS113
114 Fishing, hunting and trapping 114 BS114
115 Support activities for agriculture and forestryNote 1 115 BS115
21 Mining, quarrying, and oil and gas extraction 21 BS210
211 Oil and gas extraction 211 BS211110, BS211140
21111 Oil and gas extraction (except oil sands) 21111 BS211110
21114 Oil sands extraction 21114 BS211140
212 Mining and quarrying (except oil and gas) 212 BS21210, BS21220, BS21230
2121 Coal mining 2121 BS21210
2122 Metal ore mining 2122 BS21220
21221 Iron ore mining 21221 BS212210
21222 Gold and silver ore mining 21222 BS212220
21223 Copper, nickel, lead and zinc ore mining 21223 BS212230
21229 Other metal ore mining 21229 BS212290
2123 Non-metallic mineral mining and quarrying 2123 BS21230
21231 Stone mining and quarrying 21231 BS212310
21232 Sand, gravel, clay, and ceramic and refractory minerals mining and quarrying 21232 BS212320
21239 Other non-metallic mineral mining and quarrying 21239 BS212392, BS212396, BS21239A
212396 Potash mining 212396 BS212396
21239X Other non-metallic mineral mining and quarrying (except potash) 21239 excluding 212396 BS212392, BS21239A
213 Support activities for mining, and oil and gas extraction 213 BS213000
22 UtilitiesNote 1 22 BS220
2211 Electric power generation, transmission and distributionNote 1 2211 BS22110
2212 Natural gas distribution 2212 BS221200
2213 Water, sewage and other systemsNote 1 2213 BS221300
23 Construction 23 BS23A to BS23E
23A Residential building construction Note ...: not applicable BS23A
23B Non-residential building construction Note ...: not applicable BS23B
23D Repair construction Note ...: not applicable BS23D
23X Engineering and other construction activities Note ...: not applicable BS23C, BS23E
3A ManufacturingNote 1 31 to 33 BS3A0
311 Food manufacturing 311 BS31110, BS31130 to BS31170, BS311A0
3111 Animal food manufacturing 3111 BS31110
3112 Grain and oilseed milling 3112 BS311200
3113 Sugar and confectionery product manufacturing 3113 BS31130
3114 Fruit and vegetable preserving and specialty food manufacturing 3114 BS31140
3115 Dairy product manufacturing 3115 BS31150
3116 Meat product manufacturing 3116 BS31160
3117 Seafood product preparation and packaging 3117 BS31170
3118 Bakeries and tortilla manufacturing 3118 BS311800
3119 Other food manufacturing 3119 BS311900
312 Beverage and tobacco product manufacturing 312 BS31211, BS31212, BS2121A, BS31220
31211 Soft drink and ice manufacturing 31211 BS31211
31212 Breweries 31212 BS31212
3121A Wineries, distilleries 31213, 31214 BS3121A
3122 Tobacco manufacturing 3122, 3123 BS31220
31X Textile, clothing and leather product manufacturing 313 to 316 BS31A00, BS31B00
31A Textile and textile product mills 313, 314 BS31A00
31B Clothing and leather and allied product manufacturing 315, 316 BS31B00
321 Wood product manufacturing 321 BS32100
3211 Sawmills and wood preservation 3211 BS321100
3212 Veneer, plywood and engineered wood product manufacturing 3212 BS321200
3219 Other wood product manufacturing 3219 BS321900
322 Paper manufacturing 322 BS32210, BS32220
3221 Pulp, paper and paperboard mills 3221 BS32210
3222 Converted paper product manufacturing 3222 BS32220
323 Printing and related support activities 323 BS32300
324 Petroleum and coal product manufacturing 324 BS32400
32411 Petroleum refineries 32411 BS324110
3241A Petroleum and coal product manufacturing (except petroleum refineries) 32412, 32419 BS3241A0
325 Chemical manufacturing 325 BS32510 to BS32540, BS325A0
3251 Basic chemical manufacturing 3251 BS32510
3252 Resin, synthetic rubber, and artificial and synthetic fibres and filaments manufacturing 3252 BS32520
3253 Pesticide, fertilizer and other agricultural chemical manufacturing 3253 BS32530
3254 Pharmaceutical and medicine manufacturing 3254 BS32540
3255 Paint, coating and adhesive manufacturing 3255 BS325500
3256 Soap, cleaning compound and toilet preparation manufacturing 3256 BS325600
3259 Other chemical product manufacturing 3259 BS325900
326 Plastics and rubber products manufacturing 326 BS32610, BS32620
3261 Plastic product manufacturing 3261 BS32610
3262 Rubber product manufacturing 3262 BS32620
327 Non-metallic mineral product manufacturing 327 BS3270, BS327A0
3273 Cement and concrete product manufacturing 3273 BS32730
327A Non-metallic mineral product manufacturing (except cement and concrete products) 327 excluding 3273 BS327A0
331 Primary metal manufacturing 331 BS33100
3311 Iron and steel mills and ferro-alloy manufacturing 3311 BS331100
3312 Steel product manufacturing from purchased steel 3312 BS331200
3313 Alumina and aluminum production and processing 3313 BS331300
3314 Non-ferrous metal (except aluminum) production and processing 3314 BS331400
3315 Foundries 3315 BS331500
332 Fabricated metal product manufacturing 332 BS33200
3321 Forging and stamping 3321 BS332100
3323 Architectural and structural metals manufacturing 3323 BS332300
3324 Boiler, tank and shipping container manufacturing 3324 BS332400
3325 Hardware manufacturing 3325 BS332500
3326 Spring and wire product manufacturing 3326 BS332600
3327 Machine shops, turned product, and screw, nut and bolt manufacturing 3327 BS332700
3328 Coating, engraving, cold and heat treating and allied activities 3328 BS332800
332A Cutlery, hand tools and other fabricated metal product manufacturing 3322, 3329 BS332A00
333 Machinery manufacturing 333 BS33300
3331 Agricultural, construction and mining machinery manufacturing 3331 BS333100
3332 Industrial machinery manufacturing 3332 BS333200
3333 Commercial and service industry machinery manufacturing 3333 BS333300
3334 Ventilation, heating, air-conditioning and commercial refrigeration equipment manufacturing 3334 BS333400
3335 Metalworking machinery manufacturing 3335 BS333500
3336 Engine, turbine and power transmission equipment manufacturing 3336 BS333600
3339 Other general-purpose machinery manufacturing 3339 BS333900
334 Computer and electronic product manufacturing 334 BS33410, BS334B0
3341 Computer and peripheral equipment manufacturing 3341 BS33410
334B Electronic product manufacturing 334 excluding 3341 BS334B0
3342 Communications equipment manufacturing 3342 BS334200
3344 Semiconductor and other electronic component manufacturing 3344 BS334400
334A Other electronic product manufacturing 3343, 3345, 3346 BS334A00
335 Electrical equipment, appliance and component manufacturing 335 BS33520, BS335A0
3351 Electric lighting equipment manufacturing 3351 BS335100
3352 Household appliance manufacturing 3352 BS33520
3353 Electrical equipment manufacturing 3353 BS335300
3359 Other electrical equipment and component manufacturing 3359 BS335900
336 Transportation equipment manufacturing 336 BS33610 to BS33690
336Y Motor vehicles and parts manufacturing 3361 to 3363 BS33610 to BS33630
3361 Motor vehicle manufacturing 3361 BS33610
3362 Motor vehicle body and trailer manufacturing 3362 BS33620
3363 Motor vehicle parts manufacturing 3363 BS33630
3364 Aerospace product and parts manufacturing 3364 BS33640
336W Miscellaneous transportation equipment manufacturing 3365 to 3369 BS33650 to BS33690
3365 Railroad rolling stock manufacturing 3365 BS33650
3366 Ship and boat building 3366 BS33660
3369 Other transportation equipment manufacturing 3369 BS33690
337 Furniture and related product manufacturing 337 BS33700
3371 Household and institutional furniture and kitchen cabinet manufacturing 3371 BS337100
3372 Office furniture (including fixtures) manufacturing 3372 BS337200
3379 Other furniture-related product manufacturing 3379 BS337900
339 Miscellaneous manufacturingNote 1 339 BS33900
3391 Medical equipment and supplies manufacturing 3391 BS339100
3399 Other miscellaneous manufacturingNote 1 3399 BS339900
41 Wholesale tradeNote 1 41 BS410
411 Farm product merchant wholesalers 411 BS411000
412 Petroleum and petroleum products merchant wholesalers 412 BS412000
413 Food, beverage and tobacco merchant wholesalers 413 BS413000
414 Personal and household goods merchant wholesalers 414 BS414000
415 Motor vehicle and motor vehicle parts and accessories merchant wholesalers 415 BS415000
416 Building material and supplies merchant wholesalers 416 BS416000
417 Machinery, equipment and supplies merchant wholesalers 417 BS417000
418 Miscellaneous merchant wholesalersNote 1 418 BS418000
419 Business-to-business electronic markets, and agents and brokers 419 BS419000
4A Retail tradeNote 1 44 to 45 BS4A0
441 Motor vehicle and parts dealers 441 BS441000
442 Furniture and home furnishings stores 442 BS442000
443 Electronics and appliance stores 443 BS443000
444 Building material and garden equipment and supplies dealers 444 BS444000
445 Food and beverage stores 445 BS445000
446 Health and personal care stores 446 BS446000
447 Gasoline stations 447 BS447000
448 Clothing and clothing accessories stores 448 BS448000
451 Sporting goods, hobby, book and music storesNote 1 451 BS451000
452 General merchandise stores 452 BS452000
453 Miscellaneous store retailersNote 1 453A, 453B BS453000, BS453BL0, BS453BU0
453A Miscellaneous store retailers (except cannabis) 453A BS453A00
453B Cannabis stores 453BL, 453BU BS453BL0, BS453BU0
453BL Cannabis stores (licensed) 453BL BS453BL0
4453BU Cannabis stores (unlicensed) 453BU BS453BU0
454 Non-store retailers 454 BS454000
4AZ Retail trade (except unlicensed cannabis) 4AZ BS441000, BS442000, BS443000, BS444000, BS445000, BS446000, BS447000, BS448000, BS451000, BS452000, BS453A00, BS453BL0, BS454000
4B Transportation and warehousingNote 1 48 to 49 BS4B0
481 Air transportationNote 1 481 BS48100
482 Rail transportation 482 BS48200
483 Water transportationNote 1 483 BS48300
484 Truck transportation 484 BS48400
48Z Transit, ground passenger and scenic and sightseeing transportationNote 1 485, 487 BS485100, BS485300, BS48A00
4851 Urban transit systemsNote 1 4851 BS485100
4853 Taxi and limousine service 4853 BS485300
48A Other transit and ground passenger transportation and scenic and sightseeing transportation 4852, 4854, 4855, 4859, 487 BS48A000
486 Pipeline transportation 486 BS48600
4862 Pipeline transportation of natural gas 4862 BS486200
486A Crude oil and other pipeline transportation 4861, 4869 BS486A00
488 Support activities for transportationNote 1 488 BS488000
49A Postal service, couriers and messengers 491, 492 BS49A00
491 Postal service 491 BS491000
492 Couriers and messengers 492 BS492000
493 Warehousing and storage 493 BS49300
51 Information and cultural industriesNote 1 51 BS510
511 Publishing industries 511 BS511100, BS511200
512 Motion picture and sound recording industriesNote 1 512 BS51200
515 Broadcasting (except Internet)Note 1 515 BS515100, BS515200
5151 Radio and television broadcastingNote 1 5151 BS515100
5152 Pay and specialty televisionNote 1 5152 BS515200
517 Telecommunications 517 BS517000
518 Data processing, hosting, and related services 518 BS518000
519 Other information servicesNote 1 519 BS519000
52 Finance and insuranceNote 1 52 BS52B00, BS522A00, BS52410, BS524200, BS52A000
52X Credit intermediation and monetary authoritiesNote 1 521, 522 BS52B00, BS522A00
52B Depository credit intermediation and monetary authoritiesNote 1 521, 5221 BS52B00
52213 Local credit unions 52213 BS522130
52BX Banking, monetary authorities and other depository credit intermediationNote 1 521, 52211, 52219 BS521000, BS5221A0
522A Non-depository credit intermediation and activities related to credit intermediationNote 1 5222, 5223 BS522A00
5222 Non-depository credit intermediationNote 1 5222 BS522200
5223 Activities related to credit intermediation 5223 BS522300
524 Insurance carriers and related activitiesNote 1 524 BS52410, BS524200
5241 Insurance carriersNote 1 5241 BS52410
5242 Agencies, brokerages and other insurance related activities 5242 BS524200
52A Financial investment services, funds and other financial vehiclesNote 1 523, 526 BS52A000
53 Real estate and rental and leasingNote 1 53 BS53110, BS5311A, BS51A00, BS53B00
531 Real estateNote 1 531 BS53110, BS5311A, BS51A00
5311 Lessors of real estateNote 1 5311 BS53110
5311A Owner-occupied dwellings Note ...: not applicable BS5311A
531A Offices of real estate agents and brokers and activities related to real estateNote 1 5312, 5313 BS531A00
53B Rental and leasing services and lessors of non-financial intangible assets (except copyrighted works)Note 1 532, 533 BS53B00
532 Rental and leasing servicesNote 1 532 BS532100, BS532A00
5321 Automotive equipment rental and leasingNote 1 5321 BS532100
532A Rental and leasing services (except automotive equipment) 532 excluding 5321 BS532A00
533 Lessors of non-financial intangible assets (except copyrighted works) 533 BS533000
54 Professional, scientific and technical servicesNote 1 54 BS540
541A Legal, accounting and related servicesNote 1 5411, 5412 BS541A00
5411 Legal servicesNote 1 5411 BS541100
5412 Accounting, tax preparation, bookkeeping and payroll services 5412 BS541200
5413 Architectural, engineering and related services 5413 BS541300
5415 Computer systems design and related services 5415 BS541500
5418 Advertising, public relations, and related services 5418 BS54180
541B Other professional, scientific and technical services including scientific research and developmentNote 1 5414, 5416, 5417, 5419 BS541B00
5414 Specialized design services 5414 BS541400
5416 Management, scientific and technical consulting servicesNote 1 5416 BS541600
5417 Scientific research and development servicesNote 1 5417 BS541700
5419 Other professional, scientific and technical servicesNote 1 5419 BS541900
55 Management of companies and enterprisesNote 1 55 BS551113
56 Administrative and support, waste management and remediation servicesNote 1 56 BS560
561 Administrative and support servicesNote 1 561 BS56100
5611 Office administrative servicesNote 1 5611 BS561100
5613 Employment servicesNote 1 5613 BS561300
5614 Business support servicesNote 1 5614 BS561400
5615 Travel arrangement and reservation services 5615 BS561500
5616 Investigation and security servicesNote 1 5616 BS561600
5617 Services to buildings and dwellingsNote 1 5617 BS561700
561A Facilities and other support services 5612, 5619 BS561A00
562 Waste management and remediation servicesNote 1 562 BS56200
61 Educational services 61 BS610, NP61000, GS610
6111 Elementary and secondary schools 6111 GS611100
6112 Community colleges and C.E.G.E.P.s 6112 GS611200
6113 Universities 6113 GS611300
611A Other educational services 6114 to 6117 BS610, NP61000, GS611A00
62 Health care and social assistanceNote 1 62 BS620, NP621000, NP62400, GS620
621 Ambulatory health care servicesNote 1 621 BS621100, BS621200, BS621A00, NP621000
622 Hospitals 622 GS62200
623 Nursing and residential care facilities 623 BS623000, GS62300
624 Social Assistance 624 BS624000, NP62400
62X Health careNote 1 62 excluding 624 BS620, NP621000, GS620
71 Arts, entertainment and recreationNote 1 71 BS710, NP71000
71A Performing arts, spectator sports and related industries, and heritage institutionsNote 1 711, 712 BS71A000, NP71000
713 Amusement, gambling and recreation industriesNote 1 713 BS713200, BS713A00, NP71000
7132 Gambling industries 7132 BS713200
713A Amusement and recreation industriesNote 1 7131, 7139 BS713A00, NP71000
72 Accommodation and food servicesNote 1 72 BS720
721 Accommodation servicesNote 1 721 BS721100, BS721A00
722 Food services and drinking placesNote 1 722 BS722000
81 Other services (except public administration)Note 1 81 BS810, NP81310, NP813A00
811 Repair and maintenanceNote 1 811 BS81100
812 Personal and laundry servicesNote 1 812 BS812200, BS812300, BS812A00
813 Religious, grant-making, civic, and professional and similar organizations 813 BS81300, NP81310, NP813A00
814 Private households 814 BS814000
91 Public administrationNote 5 91 GS911 to GS913
911 Federal government public administrationNote 5 911 GS911
9111 Defence servicesNote 5 9111 GS911100
911A Federal government public administration (except defence)Note 5 911 excluding 9111 GS911A00
912 Provincial and territorial public administrationNote 5 912 GS912
913 Local, municipal and regional public administrationNote 5 913 GS913
914 Aboriginal public administration 914 GS914

... not applicable

Why do we conduct this survey?

This survey collects information on scientific activities of Canadian businesses. The research and development expenditures and personnel information is used by federal, provincial and territorial governments and agencies, academics, trade associations and international organizations for statistical analyses and policy purposes. These data also contribute to national totals of research and development activities. The payments and receipts information is used by these agencies to monitor knowledge flows across international borders and between Canadian businesses.

Your information may also be used by Statistics Canada for other statistical and research purposes.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the reporting burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Provincial and territorial statistical agencies

Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information on in-house research and development expenditures (Question 14) and in-house research and development personnel (Question 72) pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

Chief Statistician of Canada
Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6.

You may also contact us by email at statcan.esd-helpdesk-dse-bureaudedepannage.statcan@canada.ca or by fax at 613-951-6583.

Other data-sharing agreement

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut. The shared data will be limited to information on in-house research and development expenditures (Question 14) and in-house research and development personnel (Question 72) pertaining to business establishments located within the jurisdiction of the respective province or territory.

Natural Resources Canada

For respondents with expenditures on energy-related research and development in technology (fossil fuels, renewable energy resources, nuclear fission and fusion, electric power, hydrogen and fuel cells, energy efficiency, other energy-related technologies), Statistics Canada will also share survey data with the Office of Energy Research and Development (OERD) of Natural Resources Canada. The shared data will be limited to information on Energy Research and Development Expenditures by Area of Technology (Questions 22 to 69).

Answering this questionnaire

For this questionnaire

Research and experimental development (R&D) expenditures, R&D personnel and intellectual property commerce

Reporting period

For the purposes of this survey, this organization's fiscal year end date should fall on or before March 31, 2019.

If your 12-month fiscal period has not yet ended, provide your best estimate for the entire year.

What you will need to complete this questionnaire

To complete this survey you will need your financial and human resources records related to scientific research and experimental development expenditures and personnel.

Please answer all questions. Your best estimates are satisfactory when precise figures are not available.

Reporting instructions

Report all dollar amounts in thousands of Canadian dollars.

Note: 2018 refers to this organization's fiscal year ending between April 1, 2018 and March 31, 2019.

Note: 2019 refers to this organization's fiscal year ending between April 1, 2019 and March 31, 2020.

Note: 2020 refers to this organization's fiscal year ending between April 1, 2020 and March 31, 2021.

Who should complete this questionnaire?

This questionnaire should be completed by the senior executive responsible for research and development (R&D) or accounting of this business or organization.

Printing your completed questionnaire

You can print this questionnaire once you have completed and submitted it.

Business or organization and contact information

1. Verify or provide the business or organization's legal and operating name and correct where needed.

Note: Legal name modifications should only be done to correct a spelling error or typo.

Note: Press the help button (?) for additional information.

Legal Name
The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name
The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

Legal name

Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

First name

Last name

Title

Preferred language of communication

  • English
  • French

Mailing address (number and street)

City

Province, territory or state

Postal code or ZIP code

Country

  • Canada
  • United States

Email address

Telephone number (including area code)

Extension number (if applicable)
The maximum number of characters is 10.

Fax number (including area code)

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational
    Why is this business or organization not currently operational?
    • Seasonal operations
      • When did this business or organization close for the season?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
    • Ceased operations
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?
        • Bankruptcy
        • Liquidation
        • Dissolution
        • Other - Specify the other reasons for ceased operations
    • Sold operations
      • When was this business or organization sold?
        • Date
      • What is the legal name of the buyer?
    • Amalgamated with other businesses or organizations
      • When did this business or organization amalgamate?
        • Date
      • What is the legal name of the resulting or continuing business or organization?
      • What are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but will re-open
      • When did this business or organization become temporarily inactive?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
      • Why is this business or organization temporarily inactive?
    • No longer operating due to other reasons
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

Note: Press the help button (?) for additional information, including a detailed description of this activity complete with example activities and any applicable exclusions.

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

  • This is the current main activity
  • This is not the current main activity

Provide a brief but precise description of this business or organization's main activity

e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity.

Was this business or organization's main activity ever classified as: ?

  • Yes
  • No

When did the main activity change? Date

6. Search and select the industry classification code that best corresponds to this business or organization's main activity.

How to search:

  • if desired, you can filter the search results by first selecting this business or organization's activity sector
  • enter keywords or a brief description that best describes this business or organization main activity
  • press the Search button to search the database for an activity that best matches the keywords or description you provided
  • then select an activity from the list.

Select this business or organization's activity sector (optional)

  • Farming or logging operation
  • Construction company or general contractor
  • Manufacturer
  • Wholesaler
  • Retailer
  • Provider of passenger or freight transportation
  • Provider of investment, savings or insurance products
  • Real estate agency, real estate brokerage or leasing company
  • Provider of professional, scientific or technical services
  • Provider of health care or social services
  • Restaurant, bar, hotel, motel or other lodging establishment
  • Other sector

Enter keywords or a brief description, then press the Search button

7. You have indicated that the current main activity of this business or organization is:

Main activity

Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

  • Yes, there are other activities
    Provide a brief but precise description of this business or organization's secondary activity e.g., breakfast cereal manufacturing, shoe store, software development
  • No, that is the only significant activity

8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?

When precise figures are not available, provide your best estimates.

Sample table
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000

I will report in the format above

Reporting period

1. What is the end date of this business's fiscal year?

Note: For this survey, this business's fiscal year end date should fall on or before March 31, 2019 .

Here are some examples of fiscal periods that fall within the targeted dates:

May 1, 2017 to April 30, 2018
July 1, 2017 to June 30, 2018
October 1, 2017 to September 30, 2018
January 1, 2018 to December 31, 2018
February 1, 2018 to January 31, 2019
April 1, 2018 to March 31, 2019

Fiscal Year-End date

THIS FISCAL YEAR WILL BE REFERRED TO AS 2018 THROUGHOUT THE QUESTIONNAIRE

Business status

2. What is this business's GST number (9-digit business number)?

GST number (9-digit business number)

In-house research and development ( R&D ) expenditures

Before you begin,

differences between Scientific Research and Experimental Development (SR&ED) tax incentive program and this survey

Include the following expenditures in this survey:

  • capital R&D expenditures
  • R&D expenditures in the social sciences and humanities
  • payments for R&D performed by other organizations outside Canada.

For this survey

'In-house R&D ' refers to

Expenditures within Canada for R&D performed within this business by:

  • employees (permanent, temporary or casual)
  • self-employed individuals or contractors who are working on-site on this business's R&D projects.

'Outsourced R&D ' refers to

Payments made within or outside Canada to other companies, organizations or individuals to fund R&D performance:

  • grants
  • fellowships
  • contracts.

In-house research and development ( R&D ) expenditures

3. In 2018 , did this business have expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D , which should be reported in question 9.

Note: for a list of included and excluded R&D activities, press the help button (?).

In-house refers to R&D which is performed on-site or within the business's establishment. Exclude R&D expenses performed by other companies or organizations. A later question will collect these data.

Research and experimental development ( R&D ) comprise creative and systematic work undertaken in order to increase the stock of knowledge - including knowledge of humankind, culture and society - and to devise new applications of available knowledge.

R&D is performed in the natural sciences, engineering, social sciences and humanities. There are three types of R&D activities: basic research, applied research and experimental development.

Research work in the social sciences

Include if projects are employing new or significantly different modelling techniques or developing new formulae, analyzing data not previously available or applying new research techniques, development of community strategies for disease prevention, or health education.

Exclude:

  • routine analytical projects using standard techniques and existing data
  • routine market research
  • routine statistical analysis intended for on-going monitoring of an activity.
  • Yes
  • No

4. In 2018 , what were this business's expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D , which should be reported in question 9.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Press the help button (?) for concepts and definitions.

In-house R&D expenditures are composed of current in-house R&D expenditures and capital in-house R&D expenditures.

Current in-house R&D expenditures

Include:

  • wages, salaries, benefits and fringe benefits, materials and supplies
  • services to support R&D , including on-site R&D consultants and contractors
  • necessary background literature
  • minor scientific equipment
  • associated administrative overhead costs.

a. Wages, salaries of permanent, temporary and casual R&D employees

Include benefits and fringe benefits of employees engaged in R&D activities. Benefits and fringe benefits include bonus payments, holiday or vacation pay, pension fund contributions, other social security payments, payroll taxes, etc.

b. Services to support R&D

Include:

  • payments to on-site R&D consultants and contractors working under the direct control of your business
  • other services including indirect services purchased to support in-house R&D such as security, storage, repair, maintenance and use of buildings and equipment
  • computer services, software licensing fees and dissemination of R&D findings.

c. R&D materials

Include:

  • water, fuel, gas and electricity
  • materials for creation of prototypes
  • reference materials (books, journals, etc.)
  • subscriptions to libraries and data bases, memberships to scientific societies, etc.
  • cost of outsourced (contracted out or granted) small R&D prototypes or R&D models
  • materials for laboratories (chemicals, animal, etc.)
  • all other R&D -related materials.

d. All other current R&D costs including overhead

Include administrative and overhead costs (e.g., office, post and telecommunications, internet, insurance), prorated if necessary to allow for non- R&D activities within the business.

Exclude:

  • interest charges
  • value-added taxes (goods and services tax (GST) or harmonized sales tax (HST)).

Capital in-house expenditures are the annual gross amount paid for the acquisition of fixed assets that are used repeatedly, or continuously in the performance of R&D for more than one year. Report capital in-house expenditures in full for the period when they occurred.

Include costs for software, land, buildings and structures, equipment, machinery and other capital costs.

Exclude capital depreciation.

e. Software

Include applications and systems software (original, customized and off-the-shelf software), supporting documentation and other software-related acquisitions.

f. Land acquired for R&D including testing grounds, sites for laboratories and pilot plants.

g. Buildings and structures that are constructed or purchased for R&D activities or that have undergone major improvements, modifications, renovations and repairs for R&D activities.

h. Equipment, machinery and all other capital

Include major equipment, machinery and instruments, including embedded software, acquired for R&D activities.

Sample table
  CAN$ '000
2018 - Current in-house R&D expenditures within Canada  
Wages, salaries of permanent, temporary and casual R&D employees  
Services to support R&D  
R&D materials  
All other current R&D costs  
2018 - Total current in-house R&D expenditures within Canada  
2018 - Capital in-house R&D expenditures within Canada  
Software  
Land  
Buildings and structures  
Equipment, machinery and all other capital  
2018 - Total capital in-house R&D expenditures within Canada  
2018 - Total in-house R&D expenditures within Canada  

5. In 2019 and 2020 , does this business plan to have expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D , which should be reported in question 11.

Press the help button (?) for concepts and definitions.

Select all that apply.

In-house R&D expenditures are composed of current in-house R&D expenditures and capital in-house R&D expenditures.

Research and experimental development ( R&D ) comprise creative and systematic work undertaken in order to increase the stock of knowledge - including knowledge of humankind, culture and society - and to devise new applications of available knowledge

Inclusions

Prototypes

Include design, construction and operation of prototypes, provided that the primary objective is to make further improvements or to undertake technical testing.

Exclude if the prototype is for commercial purposes.

Pilot plants

Include construction and operation of pilot plants, provided that the primary objective is to make further improvements or to undertake technical testing.

Exclude if the pilot plant is intended to be operated for commercial purposes.

New computer software or significant improvements/modifications to existing computer software

Includes technological or scientific advances in theoretical computer sciences; operating systems e.g., improvement in interface management, developing new operating system of converting an existing operating system to a significantly different hardware environment; programming languages; and applications if a significant technological change occurs.

Contracts

Include all contracts which require R&D. For contracts which include other work, report only the R&D costs.

Research work in the social sciences

Include if projects are employing new or significantly different modelling techniques or developing new formulae, analyzing data not previously available or applying new research techniques.

Exclusions

Routine analysis in the social sciences including policy-related studies, management studies and efficiency studies

Exclude analytical projects of a routine nature, with established methodologies, principles and models of the related social sciences to bear on a particular problem (e.g., commentary on the probable economic effects of a change in the tax structure, using existing economic data; use of standard techniques in applied psychology to select and classify industrial and military personnel, students, etc., and to test children with reading or other disabilities).

Consumer surveys, advertising, market research

Exclude projects of a routine nature, with established methodologies intended for commercialization of the results of R&D.

Routine quality control and testing

Exclude projects of a routine nature, with established methodologies not intended to create new knowledge, even if carried out by personnel normally engaged in R&D.

Pre-production activities such as demonstration of commercial viability, tooling up, trial production, trouble shooting

Although R&D may be required as a result of these steps, these activities are excluded.

Prospecting, exploratory drilling, development of mines, oil or gas wells

Include only if for R&D projects concerned with new equipment or techniques in these activities, such as in-situ and tertiary recovery research.

Engineering

Exclude engineering unless it is in direct support of R&D.

Design and drawing

Exclude design and drawing unless it is in direct support of R&D.

Patent and licence work

Exclude all administrative and legal work connected with patents and licences.

Cosmetic modifications or style changes to existing products

Exclude if no significant technical improvement or modification to the existing products has occurred.

General purpose or routine data collection

Exclude projects of a routine nature, with established methodologies intended for on-going monitoring of an activity.

Routine computer programming, systems maintenance or software application

Exclude projects of a routine nature, with established methodologies intended to support on-going operations.

Routine mathematical or statistical analysis or operations analysis

Exclude projects of a routine nature, with established methodologies intended for on-going monitoring of an activity.

Activities associated with standards compliance

Exclude projects of a routine nature, with established methodologies intended to support standards compliance.

Specialized routine medical care such as routine pathology services

Exclude projects of a routine nature, with established methodologies intended for on-going monitoring of an activity.

In 2019

In 2020

No planned in-house R&D expenditures

6. In 2019 , what are this business's planned expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D , which should be reported in question 11.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
2019 - Total current in-house R&D expenditures within Canada  
2019 - Total capital in-house R&D expenditures within Canada  

7. In 2020 , what are this business's planned expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D , which should be reported in question 11.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
2020 - Total current in-house R&D expenditures within Canada  
2020 - Total capital in-house R&D expenditures within Canada  

Outsourced (contracted out or granted) R&D expenditures

8. In 2018 , did this business have outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this business's R&D projects, which should be reported in question 4.

Select all that apply.

Outsourced (contracted out or granted) R&D expenditures are payments made through contracts, grants and fellowships to another company, organization or individual to purchase R&D activities.

Within Canada

Outside Canada

No payment made to others to perform R&D

9. In 2018 , what were this business's outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this business's R&D projects, which should be reported in question 4.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Include payments made through contracts, grants, donations and fellowships to another company, organization or individual to purchase or fund R&D activities.

Exclude expenditures for on-site R&D contractors.

Parent and subsidiary companies are companies connected to each other through majority ownership of the subsidiary company by the parent company. Affiliated companies are companies connected to a parent through minority ownership of the affiliated companies by the parent.

Companies include all incorporated for-profit businesses and government business enterprises providing products in the market at market rates.

Private non-profit organizations include voluntary health organizations, private philanthropic foundations, associations and societies and research institutes. They are not-for-profit organizations that serve the public interest by supporting activities related to public welfare (such as health, education, the environment).

Industrial research institutes or associations include all non-profit organizations that serve the business sector, with industrial associations frequently consisting of their membership.

Federal government includes all federal government departments and agencies. It excludes federal government business enterprises providing products in the market.

Provincial or territorial governments include all provincial or territorial government ministries, departments and agencies. It excludes provincial or territorial government business enterprises providing products in the market.

Provincial or territorial research organizations are organizations created under provincial or territorial law which conduct or facilitate research on behalf of the province or territory.

Other organizations - individuals, non-university educational institutions, foreign governments including ministries, departments and agencies of foreign governments.

Sample table
  Within Canada
CAN$ '000
Outside Canada
CAN$ '000
Parent, affiliated and subsidiary companies    
Other companies    
Private non-profit organizations    
Industrial research institutes or associations    
Hospitals    
Universities    
Federal government departments and agencies    
Provincial or territorial government departments, ministries and agencies    
Provincial or territorial research organizations    
Other organizations    
2018 - Total outsourced (contracted out or granted) R&D expenditures    

10. In 2019 and 2020 , does this business plan to outsource (contract out or grant) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this business's R&D projects, which should be reported in questions 6 and 7.

Select all that apply.

Outsourced (contracted out or granted) R&D expenditures are payments made through contracts, grants and fellowships to another company, organization or individual to purchase R&D activities.

In 2019

In 2020

No planned payments to others to perform R&D

11. In 2019 and 2020 , what are this business's planned outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this business's R&D projects, which should be reported in questions 6 and 7.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Include payments made through contracts, grants, donations and fellowships to another company, organization or individual to purchase or fund R&D activities.

Exclude expenditures for on-site R&D contractors.

Sample table
  Within Canada
CAN$ '000
Outside Canada
CAN$ '000
2019    
2020    

In-house and Outsourced (contracted out or granted) R&D expenditures from 2018 to 2020

12. Summary of total R&D expenditures from 2018 to 2020

Please review the values and if needed, press the 'Previous' button at the bottom of the page to navigate to the previous pages to make any modifications.

Sample table
  2018
CAN$ '000
2019
CAN$ '000
2020
CAN$ '000
Total current in-house R&D expenditures within Canada      
Total capital in-house R&D expenditures within Canada      
Total in-house R&D expenditures within Canada      
Total outsourced (contracted out or granted) R&D expenditures      
Total R&D expenditures      

Geographic distribution of in-house R&D expenditures within Canada in 2018

13. In 2018 , in which provinces or territories did this business have expenditures for R&D performed in-house?

Exclude:

  • payments for outsourced (contracted out or granted) R&D , which should be reported in question 9
  • capital depreciation.

Select all that apply.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

14. In 2018 , how were this business's total expenditures for R&D performed in-house distributed by province or territory?

Exclude:

  • payments for outsourced (contracted out or granted) R&D , which should be reported in question 9
  • capital depreciation.

Please report all amounts in thousands of Canadian dollars.

For in-house R&D activities on federal lands, please include in the closest province or territory.

Sample table
  Current in-house R&D expenditures
CAN$ '000
Capital in-house R&D expenditures
CAN$ '000
Newfoundland and Labrador    
Prince Edward Island    
Nova Scotia    
New Brunswick    
Quebec    
Ontario    
Manitoba    
Saskatchewan    
Alberta    
British Columbia    
Yukon    
Northwest Territories    
Nunavut    
2018 - Total current and capital in-house R&D expenditures    
2018 - Total current and capital in-house R&D expenditures previously reported from question 4    

Sources of funds for in-house R&D expenditures in 2018

15. In 2018 , what were the sources of funds for this business's total expenditures for R&D performed in-house?

Include Canadian and foreign sources.

Exclude:

  • payments for outsourced (contracted out or granted) R&D , which should be reported in question 9.
  • capital depreciation.

Select all that apply.

Funds from this business
Amount contributed by this business to R&D performed within Canada (include amounts eligible for income tax purposes, e.g., Scientific Research and Experimental Development (SR&ED) program, other amounts spent for projects not claimed through (SR&ED), and funds for land, buildings, machinery and equipment (capital expenditures) purchased for R&D.

Funds from parent, affiliated and subsidiary companies
Amount received from parent, affiliated and subsidiary companies used to perform R&D within Canada (include amounts eligible for income tax purposes, e.g., Scientific Research and Experimental Development (SR&ED) program, other amounts spent for projects not claimed through (SR&ED), and funds for land, buildings, machinery and equipment (capital expenditures) purchased for R&D).

R&D contract work for other companies
Funds received from other companies to perform R&D on their behalf.

Federal government grants or funding
Grants or funds received from the federal government in support of R&D activities not connected to a specific contractual deliverable.

Federal government contracts
Funds received from the federal government in support of R&D activities connected to a specific contractual deliverable.

Provincial or territorial government grants or funding
Grants or funds received from the provincial or territorial government in support of R&D activities not connected to a specific contractual deliverable.

Provincial or territorial government contracts
Funds received from the provincial or territorial government in support of R&D activities connected to a specific contractual deliverable.

R&D contract work for private non-profit organizations
Funds received from non-profit organizations to perform R&D on their behalf.

Other sources
Funds received from all other sources not previously classified.

Funds from this business

Include interest payments, other income and funding or tax credits from tax incentives.

Funds from parent, affiliated and subsidiary companies

Federal government grants or funding

Include R&D grants or funding or R&D portion only of other grants or funding.

Federal government contracts

Include R&D contracts or R&D portion only of other contracts.

R&D contract work for other companies

Provincial or territorial government grants or funding

Include R&D grants or funding or R&D portion only of other grants or funding.

From which province or territory did this business receive provincial or territorial government R&D grants or funding?

Select all that apply.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

Provincial or territorial government contracts

Include R&D contracts or R&D portion only of other contracts.

From which province or territory did this business receive provincial or territorial government R&D contracts?

Select all that apply.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

R&D contract work for private non-profit organizations

Other sources

e.g., universities, foreign governments, individuals

16. In 2018 , what were the sources of funds for this business's total expenditures of $ ###### for R&D performed in-house?

Exclude:

  • payments for outsourced (contracted out or granted) R&D , which should be reported in question 9
  • capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Funds from this business
Amount contributed by this business to R&D performed within Canada (include amounts eligible for income tax purposes, e.g., Scientific Research and Experimental Development (SR&ED) program, other amounts spent for projects not claimed through (SR&ED), and funds for land, buildings, machinery and equipment (capital expenditures) purchased for R&D).

Funds from parent, affiliated and subsidiary companies
Amount received from parent, affiliated and subsidiary companies used to perform R&D within Canada (include amounts eligible for income tax purposes, e.g., Scientific Research and Experimental Development (SR&ED) program, other amounts spent for projects not claimed through (SR&ED), and funds for land, buildings, machinery and equipment (capital expenditures) purchased for R&D).

R&D contract work for other companies
Funds received from other companies to perform R&D on their behalf.

Federal government grants or funding
Grants or funds received from the federal government in support of R&D activities not connected to a specific contractual deliverable.

Federal government contracts
Funds received from the federal government in support of R&D activities connected to a specific contractual deliverable.

Provincial or territorial government grants or funding
Grants or funds received from the provincial or territorial government in support of R&D activities not connected to a specific contractual deliverable.

Provincial or territorial government contracts
Funds received from the provincial or territorial government in support of R&D activities connected to a specific contractual deliverable.

R&D contract work for private non-profit organizations
Funds received from non-profit organizations to perform R&D on their behalf.

Other sources
Funds received from all other sources not previously classified.

Sample table
  From within Canada
CAN$ '000
From outside Canada
CAN$ '000
Funds from this business    
Funds from parent, affiliated and subsidiary companies    
Federal government grants or funding    
Federal government contracts    
R&D contract work for other companies    
Business 1    
Business 2    
Business 3    
Business 4    
Other contracts not listed above    
Provincial or territorial government grants or funding

Include R&D grants or funding or R&D portion only of other grants or funding.
   
Newfoundland and Labrador    
Prince Edward Island    
Nova Scotia    
New Brunswick    
Quebec    
Ontario    
Manitoba    
Saskatchewan    
Alberta    
British Columbia    
Yukon    
Northwest Territories    
Nunavut    
Provincial or territorial government contracts

Include R&D contracts or R&D portion only of other contracts.
   
Newfoundland and Labrador    
Prince Edward Island    
Nova Scotia    
New Brunswick    
Quebec    
Ontario    
Manitoba    
Saskatchewan    
Alberta    
British Columbia    
Yukon    
Northwest Territories    
Nunavut    
R&D contract work for private non-profit organizations    
Organization 1    
Organization 2    
Organization 3    
Other sources    
2018 - Total in-house R&D expenditures by sources of funds by origin    
2018 - Total in-house R&D expenditures (Canadian and foreign sources)    
Total in-house R&D expenditures previously reported from question 4    

Fields of research and development for in-house R&D expenditures within Canada in 2018

17. In 2018 , in which field(s) of research and development did this business have R&D performed in-house within Canada?

Exclude:

  • payments for outsourced (contracted out or granted) R&D , which should be reported in question 9
  • capital depreciation.

Select all that apply.

Natural and formal sciences: physical sciences, chemical sciences, earth and related environmental sciences, biological sciences, other natural sciences.

Engineering and technology: civil engineering, electrical engineering, electronic engineering and communications technology, mechanical engineering, chemical engineering, materials engineering, medical engineering, environmental engineering, environmental biotechnology, industrial biotechnology, nanotechnology, other engineering and technologies.

Software-related sciences and technology: software engineering and technology, computer sciences, information technology and bioinformatics.

Medical and health sciences: basic medicine, clinical medicine, health sciences, medical biotechnology, other medical sciences.

Agricultural sciences: agriculture, forestry and fisheries sciences, animal and dairy sciences, veterinary sciences, agricultural biotechnology, other agricultural sciences.

Social sciences and humanities: psychology, educational sciences, economics and business, other social sciences, humanities.

Natural and formal sciences

Exclude computer sciences, information sciences and bioinformatics.

Engineering and technology

Exclude software engineering and technology.

Software-related sciences and technology

Medical and health sciences

Agricultural sciences

Social sciences and humanities

18. In 2018 , how were this business's total expenditures for R&D performed in-house within Canada of $ ###### distributed by field(s) of research and development?

Exclude:

  • payments for outsourced (contracted out or granted) R&D , which should be reported in question 9
  • capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Press the help button (?) for concepts and definitions.

Natural and formal sciences

Mathematics: pure mathematics, applied mathematics, statistics and probability.

Physical sciences: atomic, molecular and chemical physics, interaction with radiation, magnetic resonances, condensed matter physics, solid state physics and superconductivity, particles and fields physics, nuclear physics, fluids and plasma physics (including surface physics), optics (including laser optics and quantum optics), acoustics, astronomy (including astrophysics, space science).

Chemical sciences: organic chemistry, inorganic and nuclear chemistry, physical chemistry, polymer science and plastics, electrochemistry (dry cells, batteries, fuel cells, metal corrosion, electrolysis), colloid chemistry, analytical chemistry.

Earth and related environmental sciences: geosciences, geophysics, mineralogy and palaeontology, geochemistry and geophysics, physical geography, geology and volcanology, environmental sciences, meteorology, atmospheric sciences and climatic research, oceanography, hydrology and water resources.

Biological sciences: cell biology, microbiology and virology, biochemistry, molecular biology and biochemical research, mycology, biophysics, genetics and heredity (medical genetics under medical biotechnology), reproductive biology (medical aspects under medical biotechnology), developmental biology, plant sciences and botany, zoology, ornithology, entomology and behavioural sciences biology, marine biology, freshwater biology and limnology, ecology and biodiversity conservation, biology (theoretical, thermal, cryobiology, biological rhythm), evolutionary biology.

Other natural sciences: other natural sciences.

Engineering and technology

Civil engineering: civil engineering, architecture engineering, municipal and structural engineering, transport engineering.

Electrical engineering, electronic engineering and communications technology: electrical and electronic engineering, robotics and automatic control, micro-electronics, semiconductors, automation and control systems, communication engineering and systems, telecommunications, computer hardware and architecture.

Mechanical engineering: mechanical engineering, applied mechanics, thermodynamics, aerospace engineering, nuclear-related engineering (nuclear physics under Physical sciences), acoustical engineering, reliability analysis and non-destructive testing, automotive and transportation engineering and manufacturing, tooling, machinery and equipment engineering and manufacturing, heating, ventilation and air conditioning engineering and manufacturing.

Chemical engineering: chemical engineering (plants, products), chemical process engineering.

Materials engineering: materials engineering and metallurgy, ceramics, coating and films (including packaging and printing), plastics, rubber and composites (including laminates and reinforced plastics), paper and wood and textiles, construction materials (organic and inorganic).

Medical engineering: medical and biomedical engineering, medical laboratory technology (excluding biomaterials which should be reported under Industrial biotechnology).

Environmental engineering: environmental and geological engineering, petroleum engineering (fuel, oils), energy and fuels, remote sensing, mining and mineral processing, marine engineering, sea vessels and ocean engineering.

Environmental biotechnology: environmental biotechnology, bioremediation, diagnostic biotechnologies in environmental management (DNA chips and bio-sensing devices).

Industrial biotechnology: industrial biotechnology, bioprocessing technologies, biocatalysis and fermentation bioproducts (products that are manufactured using biological material as feedstock), biomaterials (bioplastics, biofuels, bio-derived bulk and fine chemicals, bio-derived materials).

Nanotechnology: nano-materials (production and properties), nano-processes (applications on nano-scale).

Other engineering and technologies: food and beverages, oenology, other engineering and technologies.

Software-related sciences and technologies

Software engineering and technology: computer software engineering, computer software technology, and other related computer software engineering and technologies.

Computer sciences: computer science, artificial intelligence, cryptography, and other related computer sciences.

Information technology and bioinformatics: information technology, informatics, bioinformatics, biomathematics, and other related information technologies.

Medical and health sciences

Basic medicine: anatomy and morphology (plant science under Biological science), human genetics, immunology, neurosciences, pharmacology and pharmacy and medicinal chemistry, toxicology, physiology and cytology, pathology.

Clinical medicine: andrology, obstetrics and gynaecology, paediatrics, cardiac and cardiovascular systems, haematology, anaesthesiology, orthopaedics, radiology and nuclear medicine, dentistry, oral surgery and medicine, dermatology, venereal diseases and allergy, rheumatology, endocrinology and metabolism and gastroenterology, urology and nephrology, and oncology.

Health sciences: health care sciences and nursing, nutrition and dietetics, parasitology, infectious diseases and epidemiology, occupational health.

Medical biotechnology: health-related biotechnology, technologies involving the manipulation of cells, tissues, organs or the whole organism, technologies involving identifying the functioning of DNA, proteins and enzymes, pharmacogenomics, gene-based therapeutics, biomaterials (related to medical implants, devices, sensors).

Other medical sciences: forensic science, other medical sciences.

Other medical sciences: forensic science, other medical sciences.

Agricultural sciences

Agriculture, forestry and fisheries sciences: agriculture, forestry, fisheries and aquaculture, soil science, horticulture, viticulture, agronomy, plant breeding and plant protection.

Animal and dairy sciences: animal and dairy science, animal husbandry.

Veterinary sciences: veterinary science (all).

Agricultural biotechnology: agricultural biotechnology and food biotechnology, genetically modified (GM) organism technology and livestock cloning, diagnostics (DNA chips and biosensing devices), biomass feedstock production technologies and biopharming.

Other agricultural sciences: other agricultural sciences.

Social sciences and humanities

Psychology: cognitive psychology and psycholinguistics, experimental psychology, psychometrics and quantitative psychology, and other fields of psychology.

Educational sciences: education, training and other related educational sciences.

Economics and business: micro-economics, macro-economics, econometrics, labour economics, financial economics, business economics, entrepreneurial and business administration, management and operations, management sciences, finance and all other related fields of economics and business.

Other social sciences: anthropology (social and cultural) and ethnology, demography, geography (human, economic and social), planning (town, city and country), management, organisation and methods (excluding market research unless new methods/techniques are developed), law, linguistics, political sciences, sociology, miscellaneous social sciences and interdisciplinary, and methodological and historical science and technology activities relating to subjects in this group.

Humanities: history (history, prehistory and history, together with auxiliary historical disciplines such as archaeology, numismatics, palaeography, genealogy, etc.), languages and literature (ancient and modern), other humanities (philosophy (including the history of science and technology)), arts (history of art, art criticism, painting, sculpture, musicology, dramatic art excluding artistic “research” of any kind), religion, theology, other fields and subjects pertaining to the humanities, and methodological, historical and other science and technology activities relating to the subjects in this group.

Sample table
  CAN$ '000
Natural and formal sciences  
Mathematics  
Physical sciences  
Chemical sciences  
Earth and related environmental sciences  
Biological sciences  
Other natural sciences  
Total natural and formal sciences  
Engineering and technology  
Civil engineering  
Electrical engineering, electronic engineering and communications technology  
Mechanical engineering  
Chemical engineering  
Materials engineering  
Medical engineering  
Environmental engineering  
Environmental biotechnology  
Industrial biotechnology  
Nanotechnology  
Other engineering and technologies  
Total engineering and technology  
Software-related sciences and technology  
Software engineering and technology  
Computer sciences  
Information technology and bioinformatics  
Total software-related sciences and technology  
Medical and health sciences  
Basic medicine  
Clinical medicine  
Health sciences  
Medical biotechnology  
Other medical sciences  
Total medical and health sciences  
Agricultural sciences  
Agriculture, forestry and fisheries sciences  
Animal and dairy sciences  
Veterinary sciences  
Agricultural biotechnology  
Other agricultural sciences  
Total agricultural sciences  
Social sciences and humanities  
Psychology  
Educational sciences  
Economics and business  
Other social sciences  
Humanities  
Total social sciences and humanities  
2018 - Total in-house R&D expenditures within Canada by field of research and development  
Total in-house R&D expenditures previously reported from question 4  

19. Summary of 2018 total in-house R&D expenditures within Canada distributed by field(s) of research and development.

Please review the values and if needed, press the 'Previous' button at the bottom of the page to navigate to the previous pages to make any modifications.

Sample table
  CAN$ '000
Total natural and formal sciences  
Total engineering and technology  
Total software-related sciences and technology  
Total medical and health sciences  
Total agricultural sciences  
Total social sciences and humanities  
Total in-house R&D expenditures within Canada by fields of research and development  

Nature of R&D for in-house R&D expenditures within Canada in 2018

20. In 2018 , how were this business's total expenditures for R&D performed in-house within Canada of $ ###### distributed by nature of R&D ?

Basic research is experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observable facts, without any particular application or use in view.

Applied research is original investigation undertaken in order to acquire new knowledge. It is, however, directed primarily towards a specific, practical aim or objective.

Experimental development is systematic work, drawing on knowledge gained from research and practical experience and producing additional knowledge, which is directed to producing new products or processes or to improving existing products or processes.

Sample table
  Percentage of total in-house   R&D expenditures
Basic research  
Applied research  
Experimental development  
Total percentage  

Results of R&D expenditures from 2016 to 2018

21. During the three (3) years 2016 , 2017 and 2018 , did this business's total expenditures for R&D performed in-house and outsourced (contracted out or granted) within Canada or outside Canada lead to new or significant improvements to the following?

Goods

Goods developed through new knowledge from research discoveries include determination of effectiveness of existing treatment protocols, establishment of new treatment protocols (including diagnostic procedures, tests and protocols), and creation of new service delivery models and reference tools (including electronic applications).

Sample table
  Yes No
Goods    
Services    
Methods of manufacturing or producing goods and services    
Logistics, delivery or distribution methods for this business's inputs, goods or services    
Supporting activities for this business's processes, such as maintenance systems or operations for purchasing, accounting or computing    

Energy-related R&D by area of technology

22. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include energy-related R&D in the following categories?

a. Fossil fuels: crude oils and natural gas exploration, crude oils and natural gas production, oil sands and heavy crude oils surface and sub-surface production and separation of the bitumen, tailings management, refining, processing and upgrading, coal production, separation and processing, transportation of fossil fuels.

b. Renewable energy resources: solar photovoltaics (PV), solar thermal-power and high-temperature applications, solar heating and cooling, wind energy, bio-energy - biomass production, bio-energy - biomass conversion to fuels, bio-energy - biomass conversion to heat and electricity, and other bio-energy, small hydro (less than 10 MW), large hydro (greater than or equal to 10 MW), other renewable energy.

c. Nuclear: materials exploration, mining and preparation, tailings management, nuclear reactors, other fission, fusion.

d. Electric power: generation in utility sector, combined heat and power in industry and in buildings, electricity transmission, distribution and storage of electricity.

e. Hydrogen and fuel cells: hydrogen production for process applications, hydrogen production for transportation applications, hydrogen transport and storage, other hydrogen, fuel cells, both stationary and mobile.

f. Energy efficiency: industry, residential and commercial, transportation, other energy efficiency.

g. Other energy-related technologies: carbon capture, transportation and storage for fossil fuel production and processing, electric power generation, industry in end-use sector, energy systems analysis, all other energy-related technologies.

Sample table
  Yes No
Fossil fuels    
Renewable energy resources    
Nuclear fission and fusion    
Electric power    
Hydrogen and fuel cells    
Energy efficiency    
Other energy-related technologies    

Energy-related R&D by area of technology - Fossil fuels

23. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include fossil fuels-related R&D in the following categories?

Select all that apply.

Crude oils and natural gas exploration:
Includes development of advanced exploration methods (geophysical, geochemical, seismic, magnetic) for on-shore and off-shore prospecting.

Crude oil and natural gas production (including enhanced recovery) and storage:
Includes on-shore and off-shore deep drilling equipment and techniques for conventional oil and gas, secondary and tertiary recovery of oil and gas, hydro fracturing techniques, processing and cleaning of raw product, storage on remote platforms (e.g., Arctic, off-shore), safety aspects of offshore platforms.

Oil sands and heavy crude oils surface and sub-surface production and separation of the bitumen, tailings management:
Includes surface and in-situ production (e.g., SAGD), tailings management.

Refining, processing and upgrading:
Includes processing of natural gas to pipeline specifications, and refining of conventional crude oils to refined petroleum products (RPPs), and the upgrading of bitumen and heavy oils either to synthetic crude oil or to RPPs. Upgrading may be done at an oil sands plant, regional merchant upgraders or integrated into a refinery producing RPPs.

Coal production, separation and processing:
Includes coal, lignite and peat exploration, deposit evaluation techniques, mining techniques, separation techniques, coking and blending, other processing such as coal to liquids, underground (in-situ) gasification.

Transportation of fossil fuels:
Includes transport of gaseous, liquid and solid hydrocarbons via pipelines (land and submarine) and their network evaluation, safety aspects of LNG transport and storage.

Crude oils and natural gas exploration

Crude oils and natural gas production and storage

Include enhanced recovery natural gas production.

Oil sands and heavy crude oil surface and sub-surface production and separation of bitumen, tailings management

Refining, processing and upgrading of fossil fuels

Coal production, separation and processing

Transportation of fossil fuels

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

24. In 2018 , what were this business's energy R&D expenditures on crude oils and natural gas exploration?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Crude oils and natural gas exploration:
Include development of advanced exploration methods (geophysical, geochemical, seismic, magnetic) for on-shore and off-shore prospecting.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

25. In 2018 , what were this business's energy R&D expenditures on crude oils and natural gas production and storage?

Include enhanced recovery.

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Crude oil and natural gas production (including enhanced recovery) and storage:
Include on-shore and off-shore deep drilling equipment and techniques for conventional oil and gas, secondary and tertiary recovery of oil and gas, hydro fracturing techniques, processing and cleaning of raw product, storage on remote platforms (e.g., Arctic, off-shore), safety aspects of off-shore platforms.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

26. In 2018 , what were this business's energy R&D expenditures on oil sands and heavy crude oil surface and sub-surface production and separation of bitumen, tailings management?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Oil sands and heavy crude oils surface and sub-surface production and separation of the bitumen, tailings management:
Include surface and in-situ production (e.g., SAGD), tailings management.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

27. In 2018 , what were this business's energy R&D expenditures on refining, processing and upgrading of fossil fuels?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Refining, processing and upgrading:
Include processing of natural gas to pipeline specifications, and refining of conventional crude oils to refined petroleum products (RPPs), and the upgrading of bitumen and heavy oils either to synthetic crude oil or to RPPs. Upgrading may be done at an oil sands plant, regional merchant upgraders or integrated into a refinery producing RPPs.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

28. In 2018 , what were this business's energy R&D expenditures on coal production, separation and processing?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Coal production, separation and processing:
Include coal, lignite and peat exploration, deposit evaluation techniques, mining techniques, separation techniques, coking and blending, other processing such as coal to liquids, underground (in-situ) gasification.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

29. In 2018 , what were this business's energy R&D expenditures on transportation of fossil fuels?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Transportation of fossil fuels:
Include transport of gaseous, liquid and solid hydrocarbons via pipelines (land and submarine) and their network evaluation, safety aspects of LNG transport and storage.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Renewable energy resources

30. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include renewable energy resources-related R&D in the following categories?

Select all that apply.

Solar photovoltaics (PV):
Include solar cell development, PV-module development, PV-inverter development, building-integrated PV-modules, PV-system development, other.

Solar thermal-power and high-temperature applications:
Include solar chemistry, concentrating collector development, solar thermal power plants, high-temperature applications for heat and power.

Solar heating and cooling:
Include daylighting, passive and active solar heating and cooling, collector development, hot water preparation, combined-space heating, solar architecture, solar drying, solar-assisted ventilation, swimming pool heating, low-temperature process heating, other.

Wind energy:
Include technology development, such as blades, turbines, converters structures, system integration, other.

Bio-energy - Biomass production/supply and transport:
Include improvement of energy crops, research on bio-energy production potential and associated land-use effects, supply and transport of bio-solids, bio-liquids, biogas and bio-derived energy products (e.g., ethanol, biodiesel), compacting and baling, other.

Bio-energy - Biomass conversion to fuels:
Include conventional bio-fuels, cellulosic-derived alcohols, biomass gas-to-liquids, other energy-related products and by-products.

Bio-energy - Biomass conversion to heat and electricity:
Include bio-based heat, electricity and combined heat and power (CHP).

Exclude multi-firing with fossil fuels.

Other bio-energy:
Include recycling and the use of municipal, industrial and agricultural waste as energy not covered elsewhere.

Small hydro - (less than 10 MW):
Include plants with capacity below 10 MW.

Large hydro - (greater than or equal to 10 MW):
Include plants with capacity of 10 MW and above.

Other renewable energy:
Include hot dry rock, hydro-thermal, geothermal heat applications (including agriculture), tidal power, wave energy, ocean current power, ocean thermal power, other.

Solar photovoltaics (PV)

Solar thermal-power and high-temperature applications

Solar heating and cooling

Wind energy

Bio-energy - biomass production and transportation

Bio-energy - biomass conversion to transportation fuel

Bio-energy - biomass conversion to heat and electricity

Other bio-energy

Small hydro (less than 10 MW)

Large hydro (greater than or equal to 10 MW)

Other renewable energy

Include ocean and geothermal.

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

31. In 2018 , what were this business's energy R&D expenditures on solar photovoltaics (PV)?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Solar photovoltaics (PV):
Include solar cell development, PV-module development, PV-inverter development, building-integrated PV-modules, PV-system development, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

32. In 2018 , what were this business's energy R&D expenditures on solar thermal-power and high-temperature applications?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Solar thermal-power and high-temperature applications:
Include solar chemistry, concentrating collector development, solar thermal power plants, high-temperature applications for heat and power.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

33. In 2018 , what were this business's energy R&D expenditures on solar heating and cooling?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Solar heating and cooling:
Include daylighting, passive and active solar heating and cooling, collector development, hot water preparation, combined-space heating, solar architecture, solar drying, solar-assisted ventilation, swimming pool heating, low-temperature process heating, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

34. In 2018 , what were this business's energy R&D expenditures on wind energy?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Wind energy:
Include technology development, such as blades, turbines, converters structures, system integration, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

35. In 2018 , what were this business's energy R&D expenditures on bio-energy - biomass production and transport?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Bio-energy - Biomass production/supply and transport:
Include improvement of energy crops, research on bio-energy production potential and associated land-use effects, supply and transport of bio-solids, bio-liquids, biogas and bio-derived energy products (e.g., ethanol, biodiesel), compacting and baling, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

36. In 2018 , what were this business's energy R&D expenditures on bio-energy - biomass conversion to transportation fuel?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Bio-energy - Biomass conversion to transportation fuel:
Include conventional bio-fuels, cellulosic-derived alcohols, biomass gas-to-liquids, other energy-related products and by-products.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

37. In 2018 , what were this business's energy R&D expenditures on bio-energy - biomass conversion to heat and electricity?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Bio-energy - Biomass conversion to heat and electricity:
Include bio-based heat, electricity and combined heat and power (CHP).

Exclude multi-firing with fossil fuels.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

38. In 2018 , what were this business's energy R&D expenditures on other bio-energy?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other bio-energy:
Include recycling and the use of municipal, industrial and agricultural waste as energy not covered elsewhere.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

39. In 2018 , what were this business's energy R&D expenditures on small hydro (less than 10 MW)?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Small hydro - (less than 10 MW):
Include plants with capacity below 10 MW.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

40. In 2018 , what were this business's energy R&D expenditures on large hydro (greater than or equal to 10 MW)?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Large hydro - (greater than or equal to 10 MW):
Include plants with capacity of 10 MW or greater.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

41. In 2018 , what were this business's energy R&D expenditures on other renewable energy?

Include ocean and geothermal.

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other renewable energy:
Include hot dry rock, hydro-thermal, geothermal heat applications (including agriculture), tidal power, wave energy, ocean current power, ocean thermal power, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Nuclear fission and fusion

42. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include nuclear fission and fusion-related R&D in the following categories?

Select all that apply.

Exploration, mining and preparation, tailings management:
Include development of advanced exploration methods (geophysical, geochemical) for prospecting, ore surface and in-situ production, uranium and thorium extraction and conversion, enrichment, handling of tailings and remediation.

Nuclear reactors:
Include nuclear reactors of all types and related system components.

Other fission:
Include nuclear safety, environmental protection (emission reduction or avoidance), radiation protection and decommissioning of power plants and related nuclear fuel cycle installations, nuclear waste treatment, disposal and storage, fissile material recycling, fissile materials control, transport of radioactive materials.

Fusion:
Include all types (e.g., magnetic confinement, laser applications).

Nuclear materials exploration, mining and preparation, tailings management

Nuclear reactors

Other fission

Fusion

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

43. In 2018 , what were this business's energy R&D expenditures on nuclear materials exploration, mining and preparation, tailings management?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Exploration, mining and preparation, tailings management:
Include development of advanced exploration methods (geophysical, geochemical) for prospecting, ore surface and in-situ production, uranium and thorium extraction and conversion, enrichment, handling of tailings and remediation.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

44. In 2018 , what were this business's energy R&D expenditures on nuclear reactors?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Nuclear reactors:
Include nuclear reactors of all types and related system components.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

45. In 2018 , what were this business's energy R&D expenditures on other fission?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other fission:
Include nuclear safety, environmental protection (emission reduction or avoidance), radiation protection and decommissioning of power plants and related nuclear fuel cycle installations, nuclear waste treatment, disposal and storage, fissile material recycling, fissile materials control, transport of radioactive materials.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

46. In 2018 , what were this business's energy R&D expenditures on fusion?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Fusion:
Include all types (e.g., magnetic confinement, laser applications).

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Electric power

47. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include electric power-related R&D in the following categories?

Select all that apply.

Electric power generation in utility sector:
Include conventional and non-conventional technology (e.g., pulverised coal, fluidised bed, gasification-combined cycle, supercritical), re-powering, retrofitting, life extensions and upgrading of power plants, generators and components, super-conductivity, magneto hydrodynamic, dry cooling towers, co-firing (e.g., with biomass), air and thermal pollution reduction or avoidance, flue gas cleanup (excluding CO2 removal), CHP (combined heat and power) not covered elsewhere.

Electric power - combined heat and power in industry, buildings:
Include industrial applications, small scale applications for buildings.

Electricity transmission, distribution and storage:
Include solid state power electronics, load management and control systems, network problems, super-conducting cables, AC and DC high voltage cables, HVDC transmission, other transmission and distribution related to integrating distributed and intermittent generating sources into networks, all storage (e.g., batteries, hydro reservoirs, fly wheels), other.

Electric power generation in utility sector

Electric power - combined heat and power in industry, buildings

Electricity transmission, distribution and storage

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for electric power within this reporting unit.

48. In 2018 , what were this business's energy R&D expenditures on electric power generation in utility sector?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Electric power generation in utility sector:
Include conventional and non-conventional technology (e.g., pulverised coal, fluidised bed, gasification-combined cycle, supercritical), re-powering, retrofitting, life extensions and upgrading of power plants, generators and components, super-conductivity, magneto hydrodynamic, dry cooling towers, co-firing (e.g., with biomass), air and thermal pollution reduction or avoidance, flue gas cleanup (excluding CO2 removal), CHP (combined heat and power) not covered elsewhere.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for electric power within this reporting unit.

49. In 2018 , what were this business's energy R&D expenditures on electric power - combined heat and power in industry, buildings?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Electric power - combined heat and power in industry, buildings:
Include industrial applications, small scale applications for buildings.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for electric power within this reporting unit.

50. In 2018 , what were this business's energy R&D expenditures on electricity transmission, distribution and storage?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Electricity transmission, distribution and storage:
Include solid state power electronics, load management and control systems, network problems, super-conducting cables, AC and DC high voltage cables, HVDC transmission, other transmission and distribution related to integrating distributed and intermittent generating sources into networks, all storage (e.g., batteries, hydro reservoirs, fly wheels), other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Hydrogen and fuel cells

51. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include hydrogen and fuel cells-related R&D in the following categories?

Select all that apply.

Other hydrogen:
Include end uses (e.g., combustion), other infrastructure and systems R&D (refuelling stations).

Stationary fuel cells:
Include electricity generation, other stationary end-use.

Mobile fuel cells:
Include portable applications.

Hydrogen production for process applications

Hydrogen production for transportation applications

Hydrogen transport and storage

Other hydrogen

Stationary fuel cells

Mobile fuel cells

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

52. In 2018 , what were this business's energy R&D expenditures on hydrogen production for process applications?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

53. In 2018 , what were this business's energy R&D expenditures on hydrogen production for transportation applications?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

54. In 2018 , what were this business's energy R&D expenditures on hydrogen transport and storage?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

55. In 2018 , what were this business's energy R&D expenditures on other hydrogen?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other hydrogen:
Include end uses (e.g., combustion), other infrastructure and systems R&D (refuelling stations).

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

56. In 2018 , what were this business's energy R&D expenditures on stationary fuel cells?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Stationary fuel cells:
Include electricity generation, other stationary end-use.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

57. In 2018 , what were this business's energy R&D expenditures on mobile fuel cells?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Mobile fuel cells:
Include portable applications.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Energy efficiency

58. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include energy efficiency-related R&D in the following categories?

Select all that apply.

Energy efficiency for industry:
Include reduction of energy consumption through improved use of energy and/or reduction or avoidance of air and other emissions related to the use of energy in industrial systems and processes (excluding bio-energy-related) through the development of new techniques, new processes and new equipment, other.

Energy efficiency for residential, institutional and commercial:
Include space heating and cooling, ventilation and lighting control systems other than solar technologies, low energy housing design and performance other than solar technologies, new insulation and building materials, thermal performance of buildings, domestic appliances, other.

Energy efficiency for transportation:
Include analysis and optimisation of energy consumption in the transport sector, efficiency improvements in light-duty vehicles, heavy-duty vehicles, non-road vehicles, public transport systems, engine-fuel optimisation, use of alternative fuels (liquid and gaseous, other than hydrogen), fuel additives, diesel engines, Stirling motors, electric cars, hybrid cars, air emission reduction, other.

Other energy efficiency:
Include waste heat utilisation (heat maps, process integration, total energy systems, low temperature thermodynamic cycles), district heating, heat pump development, reduction of energy consumption in the agricultural sector.

Energy efficiency applications for industry

Energy efficiency for residential, institutional and commercial sectors

Energy efficiency for transportation

Other energy efficiency

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

59. In 2018 , what were this business's energy R&D expenditures on energy efficiency applications for industry?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy efficiency for industry:
Include reduction of energy consumption through improved use of energy and/or reduction or avoidance of air and other emissions related to the use of energy in industrial systems and processes (excluding bio-energy-related) through the development of new techniques, new processes and new equipment, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

60. In 2018 , what were this business's energy R&D expenditures on energy efficiency for residential, institutional and commercial sectors?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy efficiency for residential, institutional and commercial:
Include space heating and cooling, ventilation and lighting control systems other than solar technologies, low energy housing design and performance other than solar technologies, new insulation and building materials, thermal performance of buildings, domestic appliances, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

61. In 2018 , what were this business's energy R&D expenditures on energy efficiency for transportation?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy efficiency for transportation:
Include analysis and optimisation of energy consumption in the transport sector, efficiency improvements in light-duty vehicles, heavy-duty vehicles, non-road vehicles, public transport systems, engine-fuel optimisation, use of alternative fuels (liquid and gaseous, other than hydrogen), fuel additives, diesel engines, Stirling motors, electric cars, hybrid cars, air emission reduction, other.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

62. In 2018 , what were this business's energy R&D expenditures on other energy efficiency?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other energy efficiency:
Include waste heat utilisation (heat maps, process integration, total energy systems, low temperature thermodynamic cycles), district heating, heat pump development, reduction of energy consumption in the agricultural sector.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Other energy-related technologies

63. In 2018 , did this business's total in-house and outsourced (contracted out or granted) R&D expenditures include other energy-related R&D in the following categories?

Select all that apply.

Carbon capture end-use:
Include industry in the end-use sector, such as steel production, manufacturing, etc. (exclude fossil fuel production and processing and electric power production).

Energy system analysis:
Include system analysis related to energy R&D not covered elsewhere, sociological, economical and environmental impact of energy which are not specifically related to one technology area listed in the sections above.

All other energy technologies:
Include energy technology information dissemination, studies not related to a specific technology area listed above.

Carbon capture, transport and storage related to fossil fuel production and processing

Carbon capture, transport and storage related to electric power production

Carbon capture, transport and storage related to industry in end-use sector

Energy system analysis

All other energy-related technologies

None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

64. In 2018 , what were this business's energy R&D expenditures on carbon capture, transport and storage related to fossil fuel production and processing?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

65. In 2018 , what were this business's energy R&D expenditures on carbon capture, transport and storage related to electric power production?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

66. In 2018 , what were this business's energy R&D expenditures on carbon capture, transport and storage related to industry in end-use sector?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Carbon capture end-use:
Include industry in the end-use sector, such as steel production, manufacturing, etc. (exclude fossil fuel production and processing and electric power production).

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

67. In 2018 , what were this business's energy R&D expenditures on energy system analysis?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy system analysis:
Include system analysis related to energy R&D not covered elsewhere, sociological, economical and environmental impact of energy which are not specifically related to one technology area listed in the sections above.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

68. In 2018 , what were this business's energy R&D expenditures on other energy-related technologies?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other energy-related technologies:
Include energy technology information dissemination, studies not related to a specific technology area listed above.

Sample table
  CAN$ '000
Funds from this business  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Summary of energy-related and total R&D expenditures

69. Summary of total 2018 energy-related R&D and total R&D expenditures

Please review the values and if needed, press the 'Previous' button at the bottom of the page to navigate to the previous pages to make any modifications.

Sample table
  Total energy-related R&D Total R&D
Total funds from this business    
Total funds from federal, provincial or territorial government(s)    
Total all other Canadian sources of funds    
Total all foreign sources of funds    
Total in-house R&D expenditures    
Total outsourced (contracted out or granted) within Canada    
Total outsourced (contracted out or granted) outside Canada    
Total outsourced (contracted out or granted) R&D expenditures    
Total R&D expenditures    

In-house R&D personnel in 2018

70. In 2018 , how many in-house R&D personnel within Canada did this business have in the following R&D occupations?

Full-time equivalent (FTE)
R&D may be carried out by persons who work solely on R&D projects or by persons who devote only part of their time to R&D and the balance to other activities such as testing, quality control and production engineering. To arrive at the total effort devoted to R&D in terms of personnel, it is necessary to estimate the full-time equivalent of these persons working only part-time in R&D.

Full-time equivalent (FTE) = Number of persons who work solely on R&D projects + the time of persons working only part of their time on R&D.

Example calculation: If out of four scientists engaged in R&D work, one works solely on R&D projects and the remaining three devote only one quarter of their working time to R&D , then: FTE = 1 + 1/4 + 1/4 + 1/4 = 1.75 scientists.

R&D personnel

Include:

  • permanent, temporary and casual R&D employees
  • independent on-site R&D consultants and contractors working in your business's offices, laboratories, or other facilities
  • employees engaged in R&D -related support activities.

Researchers and research managers are composed of:

  • Scientists, social scientists, engineers and researchers are professionals engaged in the conception or creation of new knowledge. They conduct research and improve or develop concepts, theories, models, techniques instrumentation, software or operational methods. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Senior research managers plan or manage R&D projects and programs. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.

R&D technical, administrative and support staff are composed of:

  • Technicians and technologists and research assistants are persons whose main tasks require technical knowledge and experience in one or more fields of engineering, the physical and life sciences, or the social sciences, humanities and the arts. They participate in R&D by performing scientific and technical tasks involving the application of concepts, operational methods and the use of research equipment, normally under the supervision of researchers. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Other R&D technical, administrative support staff include skilled and unskilled craftsmen, and administrative, secretarial and clerical staff participating in R&D projects or directly associated with such projects.
  • On-site R&D consultants and contractors are individuals hired 1) to perform project-based work or to provide goods at a fixed or ascertained price or within a certain time or 2) to provide advice or services in a specialized field for a fee and, in both cases, work at the location specified and controlled by the contracting company or organization.
Sample table
  Number of full-time equivalents (FTE)
Researchers and research managers  
Scientists, social scientists, engineers and researchers  
Senior research managers  
Total researchers and research managers  
R&D technical, administrative and support staff  
Technicians, technologists and research assistants  
Other R&D technical, administrative and support staff  
Total R&D technical, administrative and support staff  
Other R&D occupations  
On-site R&D consultants and contractors  
Total in-house R&D personnel within Canada  

71. Of this business's total in-house R&D personnel reported above, what percentage performed software-related activities?

Software-related sciences and technologies

  • Software engineering and technology: computer software engineering, computer software technology and other related computer software engineering and technologies.
  • Computer sciences: computer science, artificial intelligence, cryptography and other related computer sciences.
  • Information technology and bioinformatics: information technology, informatics, bioinformatics, biomathematics and other related information technologies.

Percentage of software-related activities

72. In 2018 , how were the ###### total in-house R&D personnel distributed by province or territory?

Please report in full time equivalents (FTE).

R&D personnel

Include:

  • permanent, temporary and casual R&D employees
  • independent on-site R&D consultants and contractors working in your business's offices, laboratories, or other facilities
  • employees engaged in R&D -related support activities.

Researchers and research managers are composed of:

  • Scientists, social scientists, engineers and researchers are professionals engaged in the conception or creation of new knowledge. They conduct research and improve or develop concepts, theories, models, techniques instrumentation, software or operational methods. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Senior research managers plan or manage R&D projects and programs. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.

R&D technical, administrative and support staff are composed of:

  • Technicians and technologists and research assistants are persons whose main tasks require technical knowledge and experience in one or more fields of engineering, the physical and life sciences, or the social sciences, humanities and the arts. They participate in R&D by performing scientific and technical tasks involving the application of concepts, operational methods and the use of research equipment, normally under the supervision of researchers. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Other R&D technical, administrative support staff include skilled and unskilled craftsmen, and administrative, secretarial and clerical staff participating in R&D projects or directly associated with such projects.

On-site R&D consultants and contractors are individuals hired 1) to perform project-based work or to provide goods at a fixed or ascertained price or within a certain time or 2) to provide advice or services in a specialized field for a fee and, in both cases, work at the location specified and controlled by the contracting company or organization.

Full-time equivalent (FTE)

R&D may be carried out by persons who work solely on R&D projects or by persons who devote only part of their time to R&D , and the balance to other activities such as testing, quality control and production engineering. To arrive at the total effort devoted to R&D in terms of personnel, it is necessary to estimate the full-time equivalent of these persons working only part-time in R&D.

Full-time equivalent (FTE): Number of persons who work solely on R&D projects + the time of persons working only part of their time on R&D.

Example calculation: If out of four scientists engaged in R&D work, one works solely on R&D projects and the remaining three devote only one quarter of their working time to R&D , then: FTE = 1 + 1/4 + 1/4 + 1/4 = 1.75 scientists.

Sample table
  Number of researchers and research managers Number of R&D technical, administrative and support staff Number of on-site R&D consultants and contractors
Newfoundland and Labrador      
Prince Edward Island      
Nova Scotia      
New Brunswick      
Quebec      
Ontario      
Manitoba      
Saskatchewan      
Alberta      
British Columbia      
Yukon      
Northwest Territories      
Nunavut      
Total in-house R&D personnel within Canada      
Total R&D personnel previously reported from question 70      

Technology and technical assistance payments in 2018

73. In 2018 , did this business make or receive payments inside or outside Canada for the following technology and technical assistance?

Press the help button (?) for concepts and definitions.

Technology and technical assistance payments

Definitions (equivalent to the Canadian Intellectual Property Office)

a. Patent
Government grant giving the right to exclude others from making, using or selling an invention.

b. Copyright
Legal protection for literary, artistic, dramatic or musical works, computer programs, performer's performances, sound recordings, and communication signals.

c. Trademark
A word, symbol or design, or combination of these, used to distinguish goods or services of one person or organization from those of others in the marketplace.

d. Industrial design
Legal protection against imitation of the shape, pattern, or ornamentation of an object.

e. Integrated circuit topography
Three-dimensional configurations of the elements and interconnections embodied in an integrated circuit product.

f. Original software
Computer programs and descriptive materials for both systems and applications. Original software can be created in-house or outsourced and includes packaged software with customization.

g. Packaged or off-the-shelf software
Packaged software purchased for organizational use and excludes software with customization.

h. Databases
Data files organized to permit effective access and use of the data.

Sample table
  Made Payments Received Payments Both made and received payments Not applicable
Patents        
Copyrights        
Trademarks        
Industrial designs        
Integrated circuit topography        
Original software        
Packaged or off-the-shelf software        
Databases        
Other technology and technical assistance        

74. In 2018 , how much did this business pay to other organizations for technology and technical assistance?

Please report all amounts in thousands of Canadian dollars.

Report '1' for payments made between $1 and $999.

Press the help button (?) for concepts and definitions.

Technology and technical assistance payments

Definitions (equivalent to the Canadian Intellectual Property Office)

a. Patent
Government grant giving the right to exclude others from making, using or selling an invention.

b. Copyright
Legal protection for literary, artistic, dramatic or musical works, computer programs, performer's performances, sound recordings, and communication signals.

c. Trademark
A word, symbol or design, or combination of these, used to distinguish goods or services of one person or organization from those of others in the marketplace.

d. Industrial design
Legal protection against imitation of the shape, pattern, or ornamentation of an object.

e. Integrated circuit topography
Three-dimensional configurations of the elements and interconnections embodied in an integrated circuit product.

f. Original software
Computer programs and descriptive materials for both systems and applications. Original software can be created in-house or outsourced and includes packaged software with customization.

g. Packaged or off-the-shelf software
Packaged software purchased for organizational use and excludes software with customization.

h. Databases
Data files organized to permit effective access and use of the data.

Sample table
  Payments made within Canada
CAN$ '000
Payments made outside Canada
CAN$ '000
Payments made to parent, affiliated or subsidiary companies    
Patents    
Copyrights    
Trademarks    
Industrial designs    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments made to parent, affiliated or subsidiary companies    
Payments made to other companies, organizations or individuals    
Patents    
Copyrights    
Trademarks    
Industrial designs    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments made to other companies, organizations or individuals    
Total payments made to other organizations for technology and technical assistance    

75. In 2018 , how much did this business receive from other organizations for technology and technical assistance?

Please report all amounts in thousands of Canadian dollars.

Report '1' for payments received between $1 and $999.

Press the help button (?) for concepts and definitions.

Technology and technical assistance payments

Definitions (equivalent to the Canadian Intellectual Property Office)

a. Patent
Government grant giving the right to exclude others from making, using or selling an invention.

b. Copyright
Legal protection for literary, artistic, dramatic or musical works, computer programs, performer's performances, sound recordings, and communication signals.

c. Trademark
A word, symbol or design, or combination of these, used to distinguish goods or services of one person or organization from those of others in the marketplace.

d. Industrial design
Legal protection against imitation of the shape, pattern, or ornamentation of an object.

e. Integrated circuit topography
Three-dimensional configurations of the elements and interconnections embodied in an integrated circuit product.

f. Original software
Computer programs and descriptive materials for both systems and applications. Original software can be created in-house or outsourced and includes packaged software with customization.

g. Packaged or off-the-shelf software
Packaged software purchased for organizational use and excludes software with customization.

h. Databases
Data files organized to permit effective access and use of the data.

Sample table
  Payments received from within Canada
CAN$ '000
Payments received from outside Canada
CAN$ '000
Payments received from parent, affiliated or subsidiary companies    
Patents    
Copyrights    
Trademarks    
Industrial designs    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments received from parent, affiliated or subsidiary companies    
Payments received from other companies, organizations or individuals    
Patents    
Copyrights    
Trademarks    
Industrial designs    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments received from other companies, organizations or individuals    
Total payments received from other organizations for technology and technical assistance    

Technology or technical assistance payments in 2018

Notification of intent to web scrape

76. Does this business have a website?

Notification of intent to extract web data

Statistics Canada is piloting a web data extraction initiative, also known as web scraping, which uses software to search and compile publicly available data from organizational websites. As a result, we may visit the website for this organization to search for, and compile, additional information. This initiative should allow us to reduce the reporting burden on organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will do our utmost to ensure the data are collected in a manner that will not affect the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's mandate.

For more information regarding Statistics Canada's web scraping initiative, please visit About us.

To learn more about Statistics Canada's transparency and accountability, please visit Transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-855-382-7745) or by email at infostats@canada.ca. For more information regarding this survey, please visit Information for survey participants (ISP).

Changes or events

1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.

Select all that apply.

Strike or lock-out

Exchange rate impact

Price changes in goods or services sold

Contracting out

Organizational change

Price changes in labour or raw materials

Natural disaster

Recession

Change in product line

Sold business or business units

Expansion

New or lost contract

Plant closures

Acquisition of business or business units

Other
Specify the other changes or events:

No changes or events

Contact person

1. Statistics Canada may need to contact the person who completed this questionnaire for further information.

Is [Provided Given Names] , [Provided Family Name] the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

First name:

Last name:

Title:

Email address:

Telephone number (including area code):

Extension number (if applicable):
The maximum number of characters is 5.

Fax number (including area code):

Feedback

1. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

Hours:

Minutes:

2. Do you have any comments about this questionnaire?

Consumer Price Index: Frequently asked questions

What is the CPI?

The Consumer Price Index (CPI) represents changes in prices as experienced by Canadian consumers. It measures price change by comparing, through time, the cost of a fixed basket of goods and services.

The goods and services in the CPI basket are divided into 8 major components: Food; Shelter; Household operations, furnishings and equipment; Clothing and footwear; Transportation; Health and personal care; Recreation, education and reading, and Alcoholic beverages, tobacco products and recreational cannabis. CPI data are published at various levels of geography including Canada, the ten provinces, Whitehorse, Yellowknife and Iqaluit.

The Consumer Price Index is one of the most widely used measures of inflation. The All-items CPI and its sub-aggregates can be used to calculate the price change between any 2 periods, the most commonly used calculation being the 12-month % change. Data users who rely on the CPI for indexation purposes are advised to use this indicator as it reflects actual price movements observed during a given period.

For further information on the concepts and use of the CPI, see The Canadian Consumer Price Index Reference Paper (Catalogue number 62-553-X).

Is the CPI a cost of living index?

The Consumer Price Index (CPI) is not equivalent to a cost-of-living index (COLI). The CPI has often been used to approximate cost-of-living but it is important to note that the CPI and COLI are not directly comparable.

The CPI is based on a fixed basket of goods and services, which represents the average Canadian household's spending habits. The CPI measures the average change in retail prices encountered by all consumers in Canada.
By contrast, the objective of a COLI is to measure price changes experienced by consumers in maintaining a constant standard of living. A COLI can be linked to the notion of the minimum amount of money that would be necessary in different periods of time to ensure a given level of "well-being".

In short, the CPI measures the change in the cost of a fixed basket of goods and services, whereas a COLI measures the change in the cost of a fixed level of "well-being".

Are there other programs related to the CPI?

The following is a list of programs related to the CPI:

Are the CPI data ever revised?

The Consumer Price Index is not subject to revision due to the extensive use of these series for indexation purposes. While the accuracy of the CPI is very important to Statistics Canada, it is inevitable that errors can occur in spite of best efforts to avoid them. A great deal of effort is expended to ensure that errors are prevented and that the CPI is a high quality indicator of the rate of consumer price change.

If you were to introduce a revisable CPI, revisions could sometimes be upward and sometimes downward. As a result, anytime there was such a revision, the public and private sectors would be required to either make payments or collect overpayments. The uncertainty arising from revisions would lead to generally higher costs in the economy if wage and contract payments could not be considered as final when they occur.

To avoid unexpected fluctuations in the CPI and therefore changes in the many payments and contracts indexed to the CPI, Statistics Canada's practice is to not revise the CPI. The non-revision practice of the Canadian CPI is consistent with the general practice of most national statistical agencies around the world and was confirmed in a resolution on CPI adopted by the International Labour Organization.

How does the CPI determine what's included in its basket of goods and services?

The CPI uses data from the most recent national Household Final Consumption Expenditure series, the Survey of Household Spending and alternative data sources to calculate the proportions of various items in the CPI basket of goods and services which represent the total expenditures of the average Canadian consumer. For example, Canadians spend approximately 16% of their household budget on food, (which further breaks down in other categories), 29% on shelter, and 16% on transportation, etc.

For additional details on the basket of goods and services, see An Analysis of the 2024 Consumer Price Index Basket Update, Based on 2023 Expenditures.

What are basket weights and how are they used in the CPI?

Basket weights show the relative importance of the various goods and services in the overall CPI basket. The items in the basket are weighted according to consumer expenditure patterns. For example, Canadians spend a much larger share of their total budget on rent than milk: thus a 10% increase in rental rates will have a greater impact on the all-items CPI than a 10% increase in the price of milk.

The CPI basket shares are normally updated annually. The reference year of the most recent basket is 2023 (basket link month, April 2024).

For further information, see An Analysis of the 2024 Consumer Price Index Basket Update, Based on 2023 Expenditures.

Are all provinces and territories weighted equally in the CPI?

Price movements in each province and territory are weighted according to the relative importance of that province to overall consumer spending in Canada. These are known as expenditure shares.

For example, Ontario carries an expenditure share of 40.80%, which means that consumption in Ontario represents 40.80% of all household consumer spending in Canada (2023 basket weights at link month prices).

For further information on expenditure shares, see the Basket weights of the all-items Consumer Price Index by geography, Canada, provinces, Whitehorse, Yellowknife and Iqaluit table.

Why are some series available at the Canada level, but not at the lower levels of geography?

Some CPI items may only be published for a limited number of geographic regions due to differences in their importance to household budgets in those regions. For example, "Fuel oil and other fuels" is not published at the Alberta level as its share of consumer expenditures in that province is negligible.

Additionally, accuracy is best at higher levels of geographic and product aggregation due to the larger sizes of the price samples for high levels of aggregation. Indexes are only published that are believed to be of sufficient quality and accuracy.

Indexes may also not be published at low levels of a geographic of product classification to maintain survey respondent confidentiality, as required under the Statistics Act. If the sample size is too small for a given product in a specific region, it may be possible for users of the data to identify survey participants.

I have observed fluctuating product sizes in items such as prepackaged food. How does the CPI account for such changes?

The CPI is obtained by comparing, over time, the cost of a fixed basket of goods and services purchased by consumers. Since the basket contains goods and services of unchanging or equivalent quantity and quality, with the use of quality adjustment methods, when required, the index reflects only pure price change.

When interviewers collect information on prices of goods and services for the CPI, they are instructed to collect all the relevant information related to the quantity and quality of these goods and services, not just the prices. This information is then used by CPI commodity specialists when they process the prices to ensure that we are comparing the prices of identical or equivalent items over time. When identical items cannot be found, a substitution is required and a quality assessment, including a comparison of the quality, is performed. If the quality has changed, a quality adjustment is applied.

One type of quality adjustment is quantity adjustment. This entails accounting for changes in the quantity (e.g. package size, number of tissue ply, etc.) of observed product offers; for example, if the size of a juice box becomes smaller but the sticker price does not change, consumers are implicitly paying more for the item, so an adjustment is made to ensure a price increase for this item would be reflected in the CPI.

Quantity adjustment is the default treatment for nearly all of the product offers in the Food major aggregate, for which it is common to observe changes in quantity over time. Many of the products in the Household operations aggregate and Personal care supplies and equipment aggregate employ quantity adjustments as well.

For further information on data quality and the CPI, visit the Consumer Price Index page.

What is the base period?

The base period is also referred to as the index reference period. The CPI is arbitrarily set to equal 100 in the index base period. Therefore, all index values express price change in percentage terms in comparison to the index base period. For example, if the index is 123.4, that means prices have increased 23.4% since the base period. The current index base period of the CPI is 2002.

More information on the base period can be found in The Canadian Consumer Price Index Reference Paper.

What is the year over year, or 12-month percent change?

The 12-month % change is the most commonly reported CPI figure. This calculation is used to compare price indices in a given month to price indices in the same month of the preceding year (e.g. January 2018 compared to January 2017).

Example: CPI 12-month % change in January 2018 = ((January 2018 CPI value ÷ January 2017 CPI value) − 1) × 100 = ((131.7 ÷ 129.5) − 1) × 100 = 1.7%

What is the month over month, or 1-month percent change?

The 1-month % change, also referred to as the month-over-month % change, is used to compare price indices in a given month to price indices in the preceding month (e.g. November compared to October).

Example: CPI 1-month % change in February 2018 = ((February 2018 CPI value ÷ January 2018 CPI value) − 1) × 100 = ((132.5 ÷ 131.7) − 1) × 100 = 0.6%

What is seasonally adjusted data? How does it factor into consumer prices?

The practice of seasonal adjustment is used to isolate and then remove seasonal price movements from indices (seasonal and calendar influences that normally occur at the same time, and in about the same magnitude, every year) to get a better picture of "true" or "underlying" consumer price inflation in the economy. Seasonally adjusted data are revised on a monthly basis and are available in the Consumer Price Index, monthly, seasonally adjusted table.

Additionally, some of the Bank of Canada's core measures of inflation are calculated using seasonally adjusted data available in the Consumer Price Index (CPI) statistics, measures of core inflation and other related statistics - Bank of Canada definitions table.

For further information, see Seasonally adjusted data - Frequently asked questions.

What are the measures of core inflation?

CPI-common: This core inflation measure tracks common price changes across categories in the CPI basket. It uses a statistical procedure called a factor model to detect these common variations, which helps filter out price movements that might be caused by factors specific to certain components.

CPI-median: This core inflation measure corresponds to the price change located at the 50th percentile (in terms of the CPI basket weights) of the distribution of price changes in a given month. It helps filter out extreme price movements specific to certain components.

CPI-trim: This core inflation measure excludes CPI components whose price changes in a given month are located in the tails of the distribution of price changes (the top and bottom 20% of the weighted monthly price changes). These excluded components can vary from month to month.

For further information, see Consumer Price Index: The Bank of Canada's Preferred Measures of Core Inflation Methodology Document.

What is the Consumer Price Index annual average?

The CPI annual average series represents the average of all monthly price index values in a given calendar year (i.e., average of the 12 monthly index values from January to December). Not to be confused with the 12-month % change, which is the price change between the index value in a particular month and year and the same month in the previous year (e.g., January 2018 and January 2017).

The annual average % change is used to compare two consecutive annual average price indices.

Example: CPI annual average % change in 2017 = ((2017 CPI value ÷ 2016 CPI value) − 1) × 100 = ((130.4 ÷ 128.4) − 1) × 100 = 1.6%

How are sales taxes and income taxes treated in the CPI?

The prices included in the CPI are final prices, inclusive of all excise and other taxes paid by consumers. In particular, prices include the Goods and Services Tax (GST), provincial retail sales taxes, or harmonized sales taxes, as well as any environmental, liquor and tobacco taxes if applicable. This means that the CPI could change as a result of changes in any of these types of taxes.

In contrast, the CPI does not include changes in personal income taxes because these are considered transfers and are out of scope for the CPI.

Can I see consumer price data excluding taxes?

Yes – the All-Items Consumer Price Index excluding indirect taxes is based on the CPI All-items index. The effect of indirect taxes (mainly sales taxes, such as HST or PST) is removed in order to show how prices have changed independent of these influences.

Can I access raw CPI data for my own calculations?

The information collected for the purposes of calculating the Consumer Price Index (CPI) is confidential as defined by the Statistics Act. Thus, Statistics Canada is prohibited by law from releasing any data that would divulge information obtained under the Statistics Act that relates to any identifiable person, business or organization without the prior knowledge or the consent in writing of that person, business or organization.

Therefore, we are unable to provide access to our raw data. The CPI raw data cannot be made available through the Regional Data Centre (RDC) nor the Data Liberation Initiative (DLI).

Are CPI microdata available for research purposes?

A CPI microdata file is available from the Canadian Centre for Data Development and Economic Research (CDER), allowing researchers to conduct analyses on consumer prices.

For more information, visit The Canadian Centre for Data Development and Economic Research (CDER) web page.

Is there an interactive tool for the CPI data?

Users can access the Consumer Price Index Data Visualization Tool to manipulate the CPI data to create custom views based on their interests.

How can I calculate a non-calendar year annual average percentage change using the CPI?

In order to find an annual average percentage change, you must divide the current non-calendar year annual average index by the previous non-calendar year annual average index. To do this, you must first obtain 24 monthly indexes (12 indexes from the current non-calendar year and 12 indexes from the previous non-calendar year).

Once you have obtained the 24 monthly indexes, you must calculate the arithmetic average of the 12 monthly indexes for each non-calendar annual period. To find an annual average, you must add the 12 indexes for each annual period, then divide the number by 12.

Using the non-calendar year annual average indices that you have just calculated, follow the formula below:

(Current annual average index / previous annual average index – 1 ) x 100 = the annual average percentage change (%)

Finally, round the result to one decimal place.

How do I convert an index so that it has a different base period?

In order to convert an index to a different base period, you must first calculate a conversion factor. To calculate a conversion factor, you must obtain an annual average index value for the year that you wish to make as your base period.

For example, you wanted to obtain the all-items CPI for Canada for March 2009 using a base period of 1986=100, you would have to calculate the annual average index value for the year 1986 with the current base period (2002=100), which is 65.6.

Divide the annual average index by 100 to obtain the conversion factor.
65.6 / 100 = 0.656, therefore, the conversion factor is 0.656.

Next, divide the index value for the month you are rebasing by the conversion factor.
114.0 (March 2009 index with base period 2002=100) / 0.656 (conversion factor) = 173.8

The all-items CPI for Canada for March 2009 is 173.8 with a base period of 1986=100.

You can verify the rebased index by simply multiplying it by the conversion factor. The index will return to its initial level with the original base period. By doing this calculation, you are rebasing the index back to 2002=100.
173.8 (1986=100) x .656 = 114.0 (2002=100)

June 2019 List of Briefing Notes

June 2019 List of Briefing Notes
Date received in OCS
(DD/MM/YYYY)
Title Tracking Number Field
12/06/2019 2017 CRA Report to Parliament OCS20190279 9
18/06/2019 Statistics Canada - 2018-2019 Annual Report to Parliament on Access to Information and Privacy  OCS20190282 9
04/06/2019 Labour Management consultation Committee Meeting Minutes OCS20190418 9
04/06/2019 The deployment of Rhonda Kropp OCS20190421 9
05/06/2019 Data Sources for the Production of Official Statistics  OCS20190425 6
05/06/2019 Briefing on Virtual Remote Access OCS20190430 8
11/06/2019 The Acting appointment on Mathieu Laporte as Director OCS20190435 3
18/06/2019 Statistics Canada's submission to the 2018-2019 annual report on the operation of the Canadian Multiculturalism Act OCS20190441 8
07/06/2019 Acting assignment of Linda Howardson-Leo and Julie Bernier as Director Generals OCS20190442 3
14/06/2019 Annual Review: 2018-2019 Achievements for the implementation of section 41 Part VII of the Official Languages Act OCS20190443 multiple
19/06/2019 Suicide among First Nations, Métis, Inuit and non-Indigenous people (2011-2016)  OCS20190464 8
24/06/2019 Background on the Canadian Council of Innovators  OCS20190381 6
25/06/2019 The extension of the acting appointment of Dragos Ifrim as Director OCS20190475 5
28/06/2019 Update: Quarterly Meeting with Ms. Laroche, Deputy Minister, Public Service Accessibility, Treasury Board of Canada Secretariat OCS20190480 3
28/06/2019 Update  on connectivity issue at Canada Mortgage and Housing Corporation OCS20190482 9

Why do we conduct this survey?

This survey collects information on scientific activities of Canadian businesses and industrial non-profit organizations. The research and development expenditures and personnel information is used by federal, provincial and territorial governments and agencies, academics, trade associations and international organizations for statistical analyses and policy purposes. These data also contribute to national totals of research and development activities. The payments and receipts information is used by these agencies to monitor knowledge flows across international borders and between Canadian organizations.

Your information may also be used by Statistics Canada for other statistical and research purposes.

Your participation in this survey is required under the authority of the Statistics Act.

Other important information

Authorization to collect this information

Data are collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Confidentiality

By law, Statistics Canada is prohibited from releasing any information it collects that could identify any person, business, or organization, unless consent has been given by the respondent, or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes only.

Record linkages

To enhance the data from this survey and to reduce the reporting burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

To reduce respondent burden, Statistics Canada has entered into data-sharing agreements with provincial and territorial statistical agencies and other government organizations, which have agreed to keep the data confidential and use them only for statistical purposes. Statistics Canada will only share data from this survey with those organizations that have demonstrated a requirement to use the data.

Provincial and territorial statistical agencies

Section 11 of the Statistics Act provides for the sharing of information with provincial and territorial statistical agencies that meet certain conditions. These agencies must have the legislative authority to collect the same information, on a mandatory basis, and the legislation must provide substantially the same provisions for confidentiality and penalties for disclosure of confidential information as the Statistics Act. Because these agencies have the legal authority to compel businesses to provide the same information, consent is not requested and businesses may not object to the sharing of the data.

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information on in-house research and development expenditures (Question 15) and in-house research and development personnel (Question 73) pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

Chief Statistician of Canada
Statistics Canada
Attention of Director, Enterprise Statistics Division
150 Tunney's Pasture Driveway
Ottawa, Ontario
K1A 0T6.

You may also contact us by email at statcan.esdhelpdesk-dsebureaudedepannage.statcan@statcan.gc.ca or by fax at 613-951-6583.

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut. The shared data will be limited to information on in-house research and development expenditures (Question 15) and in-house research and development personnel (Question 73) pertaining to business establishments located within the jurisdiction of the respective province or territory.

Natural Resources Canada

For respondents with expenditures on energy-related research and development in technology (fossil fuels, renewable energy resources, nuclear fission and fusion, electric power, hydrogen and fuel cells, energy efficiency, other energy-related technologies), Statistics Canada will also share survey data with the Office of Energy Research and Development (OERD) of Natural Resources Canada. The shared data will be limited to information on Energy Research and Development Expenditures by Area of Technology (Questions 23 to 70).

Answering this questionnaire

Reporting period

For the purposes of this survey, this organization's fiscal year end date should fall on or before March 31, 2019. If your 12-month fiscal period has not yet ended, provide your best estimate for the entire year.

What you will need to complete this questionnaire

To complete this survey you will need your financial and human resources records related to scientific research and experimental development expenditures and personnel.

Please answer all questions. Your best estimates are satisfactory when precise figures are not available.

Reporting instructions

Report all dollar amounts in thousands of Canadian dollars.

Note: 2018 refers to this organization's fiscal year ending between April 1, 2018 and March 31, 2019.
Note: 2019 refers to this organization's fiscal year ending between April 1, 2019 and March 31, 2020.
Note: 2020 refers to this organization's fiscal year ending between April 1, 2020 and March 31, 2021.

Who should complete this questionnaire?

This questionnaire should be completed by the senior executive responsible for research and development (R&D) or accounting of this business or organization.

Printing your completed questionnaire

You can print this questionnaire once you have completed and submitted it.

Business or organization and contact information

1. Verify or provide the business or organization's legal and operating name and correct where needed.

Note: Legal name modifications should only be done to correct a spelling error or typo.

Legal Name

The legal name is one recognized by law, thus it is the name liable for pursuit or for debts incurred by the business or organization. In the case of a corporation, it is the legal name as fixed by its charter or the statute by which the corporation was created.

Modifications to the legal name should only be done to correct a spelling error or typo.

To indicate a legal name of another legal entity you should instead indicate it in question 3 by selecting 'Not currently operational' and then choosing the applicable reason and providing the legal name of this other entity along with any other requested information.

Operating Name

The operating name is a name the business or organization is commonly known as if different from its legal name. The operating name is synonymous with trade name.

  • Legal name
  • Operating name (if applicable)

2. Verify or provide the contact information of the designated business or organization contact person for this questionnaire and correct where needed.

Note: The designated contact person is the person who should receive this questionnaire. The designated contact person may not always be the one who actually completes the questionnaire.

  • First name
  • Last name
  • Title
  • Preferred language of communication
    • English
    • French
  • Mailing address (number and street)
  • City
  • Province, territory or state
  • Postal code or ZIP code
  • Country
    • Canada
    • United States
  • Email address
  • Telephone number (including area code)
  • Extension number (if applicable)
    The maximum number of characters is 10.
  • Fax number (including area code)

3. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational
    • Why is this business or organization not currently operational?
      • Seasonal operations
        • When did this business or organization close for the season? Date
        • When does this business or organization expect to resume operations? Date
      • Ceased operations
        • When did this business or organization cease operations? Date
        • Why did this business or organization cease operations?
          • Bankruptcy
          • Liquidation
          • Dissolution
          • Other
            Specify the other reasons for ceased operations
      • Sold operations
        • When was this business or organization sold? Date
        • What is the legal name of the buyer?
      • Amalgamated with other businesses or organizations
        • When did this business or organization amalgamate? Date
        • What is the legal name of the resulting or continuing business or organization?
        • What are the legal names of the other amalgamated businesses or organizations?
      • Temporarily inactive but will re-open
        • When did this business or organization become temporarily inactive? Date
        • When does this business or organization expect to resume operations? Date
        • Why is this business or organization temporarily inactive?
      • No longer operating due to other reasons
        • When did this business or organization cease operations? Date
        • Why did this business or organization cease operations?

4. Verify or provide the current main activity of the business or organization identified by the legal and operating name above.

Note: The described activity was assigned using the North American Industry Classification System (NAICS).

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The North American Industry Classification System (NAICS) is an industry classification system developed by the statistical agencies of Canada, Mexico and the United States. Created against the background of the North American Free Trade Agreement, it is designed to provide common definitions of the industrial structure of the three countries and a common statistical framework to facilitate the analysis of the three economies. NAICS is based on supply-side or production-oriented principles, to ensure that industrial data, classified to NAICS, are suitable for the analysis of production-related issues such as industrial performance.

The target entity for which NAICS is designed are businesses and other organizations engaged in the production of goods and services. They include farms, incorporated and unincorporated businesses and government business enterprises. They also include government institutions and agencies engaged in the production of marketed and non-marketed services, as well as organizations such as professional associations and unions and charitable or non-profit organizations and the employees of households.

The associated NAICS should reflect those activities conducted by the business or organizational units targeted by this questionnaire only, as identified in the 'Answering this questionnaire' section and which can be identified by the specified legal and operating name. The main activity is the activity which most defines the targeted business or organization's main purpose or reason for existence. For a business or organization that is for-profit, it is normally the activity that generates the majority of the revenue for the entity.

The NAICS classification contains a limited number of activity classifications; the associated classification might be applicable for this business or organization even if it is not exactly how you would describe this business or organization's main activity.

Please note that any modifications to the main activity through your response to this question might not necessarily be reflected prior to the transmitting of subsequent questionnaires and as a result they may not contain this updated information.

The following is the detailed description including any applicable examples or exclusions for the classification currently associated with this business or organization.

Description and examples

  • This is the current main activity
  • This is not the current main activity
    • Provide a brief but precise description of this business or organization's main activity
      e.g., breakfast cereal manufacturing, shoe store, software development

Main activity

5. You indicated that is not the current main activity.

Was this business or organization's main activity ever classified as: ?

  • Yes
    • When did the main activity change?
      Date
  • No

6. Search and select the industry classification code that best corresponds to this business or organization's main activity.

How to search:

  • if desired, you can filter the search results by first selecting this business or organization's activity sector
  • enter keywords or a brief description that best describes this business or organization main activity
  • press the Search button to search the database for an activity that best matches the keywords or description you provided
  • then select an activity from the list.

Select this business or organization's activity sector (optional)

  • Farming or logging operation
  • Construction company or general contractor
  • Manufacturer
  • Wholesaler
  • Retailer
  • Provider of passenger or freight transportation
  • Provider of investment, savings or insurance products
  • Real estate agency, real estate brokerage or leasing company
  • Provider of professional, scientific or technical services
  • Provider of health care or social services
  • Restaurant, bar, hotel, motel or other lodging establishment
  • Other sector

Enter keywords or a brief description, then press the Search button

7. You have indicated that the current main activity of this business or organization is:

Main activity

Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

  • Yes, there are other activities
    • Provide a brief but precise description of this business or organization's secondary activity
      e.g., breakfast cereal manufacturing, shoe store, software development
  • No, that is the only significant activity

8. Approximately what percentage of this business or organization's revenue is generated by each of the following activities?

When precise figures are not available, provide your best estimates.

Approximately what percentage of this business or organization's revenue is generated by each of the following activities?
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Additional reporting instructions

1. Throughout this questionnaire, please report financial information in thousands of Canadian dollars.

For example, an amount of $763,880.25 should be reported as:

CAN$ '000

I will report in the format above

Organization status

Reporting period

1. What is the end date of this organization's fiscal year?

Note: For this survey, this organization's fiscal year end date should fall on or before March 31, 2019.

Here are some examples of fiscal periods that fall within the targeted dates:

  • May 1, 2017 to April 30, 2018
  • July 1, 2017 to June 30, 2018
  • October 1, 2017 to September 30, 2018
  • January 1, 2018 to December 31, 2018
  • February 1, 2018 to January 31, 2019
  • April 1, 2018 to March 31, 2019

Fiscal Year-End date

*THIS FISCAL YEAR WILL BE REFERRED TO AS 2018 THROUGHOUT THE QUESTIONNAIRE*

Organization status

2. What is this organization's GST number (9-digit business number)?

GST number (9-digit business number)

3. In 2018, what were this organization's total expenditures within Canada?

Please report all amounts in thousands of Canadian dollars.

Total expenditures represent the total budget for all operations of this organization in the fiscal period. If 'total expenditures' cannot be calculated, total funds (from members, government programs and all other sources of funds) or total revenues may be provided.

CAN$ '000

In-house research and development ( R&D ) expenditures

Before you begin

For this survey

'In-house R&D ' refers to

Expenditures within Canada for R&D performed within this organization by:

  • employees (permanent, temporary or casual)
  • self-employed individuals or contractors who are working on-site on this organization's R&D projects.

'Outsourced R&D ' refers to

Payments made within or outside Canada to other companies, organizations or individuals to fund R&D performance:

  • grants
  • fellowships
  • contracts.

4. In 2018, did this organization have expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D, which should be reported in question 10.

In-house refers to R&D which is performed on-site or within the organization's establishment. Exclude R&D expenses performed by other companies or organizations. A later question will collect these data.

Research and experimental development ( R&D ) comprise creative and systematic work undertaken in order to increase the stock of knowledge - including knowledge of humankind, culture and society - and to devise new applications of available knowledge.

R&D is performed in the natural sciences, engineering, social sciences and humanities. There are three types of R&D activities: basic research, applied research and experimental development.

Research work in the social sciences

Include if projects are employing new or significantly different modelling techniques or developing new formulae, analyzing data not previously available or applying new research techniques, development of community strategies for disease prevention, or health education.

Exclude:

  • routine analytical projects using standard techniques and existing data
  • routine market research
  • routine statistical analysis intended for on-going monitoring of an activity.
  • Yes
  • No

5. In 2018, what were this organization's expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D, which should be reported in question 10.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In-house R&D expenditures are composed of current in-house R&D expenditures and capital in-house R&D expenditures.

Current in-house R&D expenditures

Include:

  • wages, salaries, benefits and fringe benefits, materials and supplies
  • services to support R&D, including on-site R&D consultants and contractors
  • necessary background literature
  • minor scientific equipment
  • associated administrative overhead costs.

a. Wages, salaries of permanent, temporary and casual R&D employees

Include benefits and fringe benefits of employees engaged in R&D activities. Benefits and fringe benefits include bonus payments, holiday or vacation pay, pension fund contributions, other social security payments, payroll taxes, etc.

b. Services to support R&D

Include:

  • payments to on-site R&D consultants and contractors working under the direct control of your business
  • other services including indirect services purchased to support in-house R&D such as security, storage, repair, maintenance and use of buildings and equipment
  • computer services, software licensing fees and dissemination of R&D findings.

c. R&D materials

Include:

  • water, fuel, gas and electricity
  • materials for creation of prototypes
  • reference materials (books, journals, etc.)
  • subscriptions to libraries and data bases, memberships to scientific societies, etc.
  • cost of outsourced (contracted out or granted) small R&D prototypes or R&D models
  • materials for laboratories (chemicals, animal, etc.)
  • all other R&D -related materials.

d. All other current R&D costs including overhead

Include administrative and overhead costs (e.g., office, post and telecommunications, internet, insurance), prorated if necessary to allow for non- R&D activities within the business.

Exclude:

  • interest charges
  • value-added taxes (goods and services tax (GST) or harmonized sales tax (HST)).

Capital in-house expenditures are the annual gross amount paid for the acquisition of fixed assets that are used repeatedly, or continuously in the performance of R&D for more than one year. Report capital in-house expenditures in full for the period when they occurred.

Include costs for software, land, buildings and structures, equipment, machinery and other capital costs.

Exclude capital depreciation.

e. Software

Include applications and systems software (original, customized and off-the-shelf software), supporting documentation and other software-related acquisitions.

f. Land acquired for R&D including testing grounds, sites for laboratories and pilot plants.

g. Buildings and structures that are constructed or purchased for R&D activities or that have undergone major improvements, modifications, renovations and repairs for R&D activities.

h. Equipment, machinery and all other capital

Include major equipment, machinery and instruments, including embedded software, acquired for R&D activities.

In 2018, what were this organization's expenditures for R&D performed in-house within Canada?
  CAN$ '000
2018 - Current in-house R&D expenditures within Canada  
Wages, salaries of permanent, temporary and casual R&D employees  
Services to support R&D  
R&D materials  
All other current R&D costs  
2018 — Total current in-house R&D expenditures within Canada  
2018 — Capital in-house R&D expenditures within Canada  
Software  
Land  
Buildings and structures  
Equipment, machinery and all other capital  
2018 — Total capital in-house R&D expenditures within Canada  
2018 — Total in-house R&D expenditures within Canada  

6. In 2019 and 2020, does this organization plan to have expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D, which should be reported in question 12.

Select all that apply.

In-house R&D expenditures are composed of current in-house R&D expenditures and capital in-house R&D expenditures.

Research and experimental development ( R&D ) comprise creative and systematic work undertaken in order to increase the stock of knowledge - including knowledge of humankind, culture and society - and to devise new applications of available knowledge.

Inclusions

Prototypes

Include design, construction and operation of prototypes, provided that the primary objective is to make further improvements or to undertake technical testing.

Exclude if the prototype is for commercial purposes.

Pilot plants

Include construction and operation of pilot plants, provided that the primary objective is to make further improvements or to undertake technical testing.

Exclude if the pilot plant is intended to be operated for commercial purposes.

New computer software or significant improvements/modifications to existing computer software

Includes technological or scientific advances in theoretical computer sciences; operating systems e.g., improvement in interface management, developing new operating system of converting an existing operating system to a significantly different hardware environment; programming languages; and applications if a significant technological change occurs.

Contracts

Include all contracts which require R&D. For contracts which include other work, report only the R&D costs.

Research work in the social sciences

Include if projects are employing new or significantly different modelling techniques or developing new formulae, analyzing data not previously available or applying new research techniques.

Exclusions

Routine analysis in the social sciences including policy-related studies, management studies and efficiency studies

Exclude analytical projects of a routine nature, with established methodologies, principles and models of the related social sciences to bear on a particular problem (e.g., commentary on the probable economic effects of a change in the tax structure, using existing economic data; use of standard techniques in applied psychology to select and classify industrial and military personnel, students, etc., and to test children with reading or other disabilities).

Consumer surveys, advertising, market research

Exclude projects of a routine nature, with established methodologies intended for commercialization of the results of R&D.

Routine quality control and testing

Exclude projects of a routine nature, with established methodologies not intended to create new knowledge, even if carried out by personnel normally engaged in R&D.

Pre-production activities such as demonstration of commercial viability, tooling up, trial production, trouble shooting

Although R&D may be required as a result of these steps, these activities are excluded.

Prospecting, exploratory drilling, development of mines, oil or gas wells

Include only if for R&D projects concerned with new equipment or techniques in these activities, such as in-situ and tertiary recovery research.

Engineering

Exclude engineering unless it is in direct support of R&D.

Design and drawing

Exclude design and drawing unless it is in direct support of R&D.

Patent and licence work

Exclude all administrative and legal work connected with patents and licences.

Cosmetic modifications or style changes to existing products

Exclude if no significant technical improvement or modification to the existing products has occurred.

General purpose or routine data collection

Exclude projects of a routine nature, with established methodologies intended for on-going monitoring of an activity.

Routine computer programming, systems maintenance or software application

Exclude projects of a routine nature, with established methodologies intended to support on-going operations.

Routine mathematical or statistical analysis or operations analysis

Exclude projects of a routine nature, with established methodologies intended for on-going monitoring of an activity.

Activities associated with standards compliance

Exclude projects of a routine nature, with established methodologies intended to support standards compliance.

Specialized routine medical care such as routine pathology services

Exclude projects of a routine nature, with established methodologies intended for on-going monitoring of an activity.

  • In 2019
  • In 2020
  • No planned in-house R&D expenditures

7. In 2019, what are this organization's planned expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D, which should be reported in question 12.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2019, what are this organization's planned expenditures for R&D performed in-house within Canada?
  CAN$ '000
2019 — Total current in-house R&D expenditures within Canada  
2019 — Total capital in-house R&D expenditures within Canada  

8. In 2020, what are this organization's planned expenditures for R&D performed in-house within Canada?

Exclude payments for outsourced (contracted out or granted) R&D, which should be reported in question 12.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2020, what are this organization's planned expenditures for R&D performed in-house within Canada?
  CAN$ '000
2020 — Total current in-house R&D expenditures within Canada  
2020 — Total capital in-house R&D expenditures within Canada  

Outsourced (contracted out or granted) R&D expenditures

9. In 2018, did this organization have outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this organization's R&D projects, which should be reported in question 5.

Outsourced (contracted out or granted) R&D expenditures are payments made through contracts, grants and fellowships to another company, organization or individual to purchase R&D activities.

  • Within Canada
  • Outside Canada
  • No payment made to others to perform R&D

10. In 2018, what were this organization's outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this organization's R&D projects, which should be reported in question 5.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Include payments made through contracts, grants, donations and fellowships to another company, organization or individual to purchase or fund R&D activities.

Exclude expenditures for on-site R&D contractors.

Companies include all incorporated for-profit businesses and government business enterprises providing products in the market at market rates.

Private non-profit organizations include voluntary health organizations, private philanthropic foundations, associations and societies and research institutes. They are not-for-profit organizations that serve the public interest by supporting activities related to public welfare (such as health, education, the environment).

Industrial research institutes or associations include all non-profit organizations that serve the business sector, with industrial associations frequently consisting of their membership.

Federal government includes all federal government departments and agencies. It excludes federal government business enterprises providing products in the market.

Provincial or territorial governments include all provincial or territorial government ministries, departments and agencies. It excludes provincial or territorial government business enterprises providing products in the market.

Provincial or territorial research organizations are organizations created under provincial or territorial law which conduct or facilitate research on behalf of the province or territory.

Other organizations - individuals, non-university educational institutions, foreign governments including ministries, departments and agencies of foreign governments.

In 2018, what were this organization's outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?
  Within Canada
CAN$ '000
Outside Canada
CAN$ '000
Companies    
Private non-profit organizations    
Industrial research institutes or associations    
Hospitals    
Universities    
Federal government departments and agencies    
Provincial or territorial government departments, ministries and agencies    
Provincial or territorial research organizations    
Other organizations    
2018 — Total outsourced (contracted out or granted) R&D expenditures    

11. In 2019 and 2020, does this organization plan to outsource (contract out or grant) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this organization's R&D projects, which should be reported in questions 7 and 8.

Select all that apply.

Outsourced (contracted out or granted) R&D expenditures are payments made through contracts, grants and fellowships to another company, organization or individual to purchase R&D activities.

  • In 2019
  • In 2020
  • No planned payments to others to perform R&D

12. In 2019 and 2020, what are this organization's planned outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?

Include:

  • funding or grants provided to other organizations to perform R&D
  • contracted out expenditures for R&D.

Exclude services of self-employed individuals or contractors who are working on-site on this organization's R&D projects, which should be reported in questions 7 and 8.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Include payments made through contracts, grants, donations and fellowships to another company, organization or individual to purchase or fund R&D activities.

Exclude expenditures for on-site R&D contractors.

In 2019 and 2020, what are this organization's planned outsourced (contracted out or granted) R&D expenditures within Canada or outside Canada?
  Within Canada
CAN$ '000
Outside Canada
CAN$ '000
2019    
2020    

In-house and Outsourced (contracted out or granted) R&D expenditures from 2018 to 2020

13. Summary of total R&D expenditures from 2018 to 2020

Please review the values and if needed, press the 'Previous' button at the bottom of the page to navigate to the previous pages to make any modifications.

Summary of total R&D expenditures from 2018 to 2020
  2018
CAN$ '000
2019
CAN$ '000
2020
CAN$ '000
Total current in-house R&D expenditures within Canada      
Total capital in-house R&D expenditures within Canada      
Total in-house R&D expenditures within Canada      
Total outsourced (contracted out or granted) R&D expenditures      
Total R&D expenditures      

Geographic distribution of in-house R&D expenditures within Canada in 2018

14. In 2018, in which provinces or territories did this organization have expenditures for R&D performed in-house?

Exclude:

  • payments for outsourced (contracted out or granted) R&D, which should be reported in question 10
  • capital depreciation.

Select all that apply.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

15. In 2018, how were this organization's total expenditures for R&D performed in-house distributed by province or territory?

Exclude:

  • payments for outsourced (contracted out or granted) R&D, which should be reported in question 10
  • capital depreciation.

Please report all amounts in thousands of Canadian dollars.

For in-house R&D activities on federal lands, please include in the closest province or territory.

In 2018, how were this organization's total expenditures for R&D performed in-house distributed by province or territory?
  Current in-house R&D expenditures
CAN$ '000
Capital in-house R&D expenditures
CAN$ '000
Newfoundland and Labrador    
Prince Edward Island    
Nova Scotia    
New Brunswick    
Quebec    
Ontario    
Manitoba    
Saskatchewan    
Alberta    
British Columbia    
Yukon    
Northwest Territories    
Nunavut    
2018 — Total current and capital in-house R&D expenditures    
2018 — Total current and capital in-house R&D expenditures previously reported from question 5    

Sources of funds for in-house R&D expenditures in 2018

16. In 2018, what were the sources of funds for this organization's total expenditures for R&D performed in-house?

Include Canadian and foreign sources.

Exclude:

  • payments for outsourced (contracted out or granted) R&D, which should be reported in question 10
  • capital depreciation.

Select all that apply.

Funds from this organization

Amount contributed by this organization to R&D performed within Canada (include interest payments and other income, land, buildings, machinery and equipment (capital expenditures) purchased for R&D ).

Funds from member companies or affiliates

Amount received from member organizations and affiliated organizations used to perform R&D within Canada (include annual fees and sustaining grants, land, buildings, machinery and equipment (capital expenditures) purchased for R&D ).

R&D contract work for companies

Funds received from companies to perform R&D on their behalf.

Federal government grants or funding

Grants or funds received from the federal government in support of R&D activities not connected to a specific contractual deliverable.

Federal government contracts

Funds received from the federal government in support of R&D activities connected to a specific contractual deliverable.

Provincial or territorial government grants or funding

Grants or funds received from the provincial or territorial government in support of R&D activities not connected to a specific contractual deliverable.

Provincial or territorial government contracts

Funds received from the provincial or territorial government in support of R&D activities connected to a specific contractual deliverable.

R&D contract work for private non-profit organizations

Funds received from non-profit organizations to perform R&D on their behalf.

Other sources

Funds received from all other sources not previously classified.

Funds from this organization

Include interest payments and other income.

Funds from member companies or affiliates

Include annual fees and sustaining grants.

R&D contract work for companies

Federal government grants or funding

Include R&D grants or funding or R&D portion only of other grants or funding.

Federal government contracts

Include R&D contracts or R&D portion only of other contracts.

Provincial or territorial government grants or funding

Include R&D grants or funding or R&D portion only of other grants or funding.

From which province or territory did this organization receive provincial or territorial government R&D grants or funding?

Select all that apply.

  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

Provincial or territorial government contracts

Include R&D contracts or R&D portion only of other contracts.

  • From which province or territory did this organization receive provincial or territorial government R&D contracts? Select all that apply.
  • Newfoundland and Labrador
  • Prince Edward Island
  • Nova Scotia
  • New Brunswick
  • Quebec
  • Ontario
  • Manitoba
  • Saskatchewan
  • Alberta
  • British Columbia
  • Yukon
  • Northwest Territories
  • Nunavut

R&D contract work for private non-profit organizations

Other sources

e.g., universities, foreign governments, individuals

17. In 2018, what were the sources of funds for this organization's total expenditures of for R&D performed in-house?

Exclude:

  • payments for outsourced (contracted out or granted) R&D, which should be reported in question 10
  • capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Funds from this organization

Amount contributed by this organization to R&D performed within Canada (include interest payments and other income, land, buildings, machinery and equipment (capital expenditures) purchased for R&D ).

Funds from member companies or affiliates

Amount received from member organizations and affiliated organizations used to perform R&D within Canada (include annual fees and sustaining grants, land, buildings, machinery and equipment (capital expenditures) purchased for R&D ).

R&D contract work for companies

Funds received from companies to perform R&D on their behalf.

Federal government grants or funding

Grants or funds received from the federal government in support of R&D activities not connected to a specific contractual deliverable.

Federal government contracts

Funds received from the federal government in support of R&D activities connected to a specific contractual deliverable.

Provincial or territorial government grants or funding

Grants or funds received from the provincial or territorial government in support of R&D activities not connected to a specific contractual deliverable.

Provincial or territorial government contracts

Funds received from the provincial or territorial government in support of R&D activities connected to a specific contractual deliverable.

R&D contract work for private non-profit organizations

Funds received from non-profit organizations to perform R&D on their behalf.

Other sources

Funds received from all other sources not previously classified.

In 2018, what were the sources of funds for this organization's total expenditures of for R&D performed in-house?
  From within Canada
CAN$ '000
From outside Canada
CAN$ '000
Funds from this organization    
Funds from member companies or affiliates    
Federal government grants or funding    
Federal government contracts    
R&D contract work for companies    
Business 1    
Business 2    
Business 3    
Business 4    
Other contracts not listed above    
Provincial or territorial government grants or funding    
Newfoundland and Labrador    
Prince Edward Island    
Nova Scotia    
New Brunswick    
Quebec    
Ontario    
Manitoba    
Saskatchewan    
Alberta    
British Columbia    
Yukon    
Northwest Territories    
Nunavut    
Provincial or territorial government contracts    
Newfoundland and Labrador    
Prince Edward Island    
Nova Scotia    
New Brunswick    
Quebec    
Ontario    
Manitoba    
Saskatchewan    
Alberta    
British Columbia    
Yukon    
Northwest Territories    
Nunavut    
R&D contract work for private non-profit organizations    
Organization 1    
Organization 2    
Organization 3    
Other sources    
Other sources    
2018 — Total in-house R&D expenditures by sources of funds by origin    
2018 — Total in-house R&D expenditures (Canadian and foreign sources)    
Total in-house R&D expenditures previously reported from question 5    

Fields of research and development for in-house R&D expenditures within Canada in 2018

18. In 2018, in which field(s) of research and development did this organization have R&D performed in-house within Canada?

Exclude:

  • payments for outsourced (contracted out or granted) R&D, which should be reported in question 10
  • capital depreciation.

Select all that apply.

Natural and formal sciences: physical sciences, chemical sciences, earth and related environmental sciences, biological sciences, other natural sciences.

Engineering and technology: civil engineering, electrical engineering, electronic engineering and communications technology, mechanical engineering, chemical engineering, materials engineering, medical engineering, environmental engineering, environmental biotechnology, industrial biotechnology, nanotechnology, other engineering and technologies.

Software-related sciences and technology: software engineering and technology, computer sciences, information technology and bioinformatics.

Medical and health sciences: basic medicine, clinical medicine, health sciences, medical biotechnology, other medical sciences.

Agricultural sciences: agriculture, forestry and fisheries sciences, animal and dairy sciences, veterinary sciences, agricultural biotechnology, other agricultural sciences.

Social sciences and humanities: psychology, educational sciences, economics and business, other social sciences, humanities.

Natural and formal sciences

Exclude computer sciences, information sciences and bioinformatics.

Engineering and technology

Exclude software engineering and technology.

  • Software-related sciences and technology
  • Medical and health sciences
  • Agricultural sciences
  • Social sciences and humanities

19. In 2018, how were this organization's total expenditures for R&D performed in-house within Canada of distributed by field(s) of research and development?

Exclude:

  • payments for outsourced (contracted out or granted) R&D, which should be reported in question 10
  • capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Natural and formal sciences

Mathematics: pure mathematics, applied mathematics, statistics and probability.

Physical sciences: atomic, molecular and chemical physics, interaction with radiation, magnetic resonances, condensed matter physics, solid state physics and superconductivity, particles and fields physics, nuclear physics, fluids and plasma physics (including surface physics), optics (including laser optics and quantum optics), acoustics, astronomy (including astrophysics, space science).

Chemical sciences: organic chemistry, inorganic and nuclear chemistry, physical chemistry, polymer science and plastics, electrochemistry (dry cells, batteries, fuel cells, metal corrosion, electrolysis), colloid chemistry, analytical chemistry.

Earth and related environmental sciences: geosciences, geophysics, mineralogy and palaeontology, geochemistry and geophysics, physical geography, geology and volcanology, environmental sciences, meteorology, atmospheric sciences and climatic research, oceanography, hydrology and water resources.

Biological sciences: cell biology, microbiology and virology, biochemistry, molecular biology and biochemical research, mycology, biophysics, genetics and heredity (medical genetics under medical biotechnology), reproductive biology (medical aspects under medical biotechnology), developmental biology, plant sciences and botany, zoology, ornithology, entomology and behavioural sciences biology, marine biology, freshwater biology and limnology, ecology and biodiversity conservation, biology (theoretical, thermal, cryobiology, biological rhythm), evolutionary biology.

Other natural sciences: other natural sciences.

Engineering and technology

Civil engineering: civil engineering, architecture engineering, municipal and structural engineering, transport engineering.

Electrical engineering, electronic engineering and communications technology: electrical and electronic engineering, robotics and automatic control, micro-electronics, semiconductors, automation and control systems, communication engineering and systems, telecommunications, computer hardware and architecture.

Mechanical engineering: mechanical engineering, applied mechanics, thermodynamics, aerospace engineering, nuclear-related engineering (nuclear physics under Physical sciences), acoustical engineering, reliability analysis and non-destructive testing, automotive and transportation engineering and manufacturing, tooling, machinery and equipment engineering and manufacturing, heating, ventilation and air conditioning engineering and manufacturing.

Chemical engineering: chemical engineering (plants, products), chemical process engineering.

Materials engineering: materials engineering and metallurgy, ceramics, coating and films (including packaging and printing), plastics, rubber and composites (including laminates and reinforced plastics), paper and wood and textiles, construction materials (organic and inorganic).

Medical engineering: medical and biomedical engineering, medical laboratory technology (excluding biomaterials which should be reported under Industrial biotechnology).

Environmental engineering: environmental and geological engineering, petroleum engineering (fuel, oils), energy and fuels, remote sensing, mining and mineral processing, marine engineering, sea vessels and ocean engineering.

Environmental biotechnology: environmental biotechnology, bioremediation, diagnostic biotechnologies in environmental management (DNA chips and bio-sensing devices).

Industrial biotechnology: industrial biotechnology, bioprocessing technologies, biocatalysis and fermentation bioproducts (products that are manufactured using biological material as feedstock), biomaterials (bioplastics, biofuels, bio-derived bulk and fine chemicals, bio-derived materials).

Nanotechnology: nano-materials (production and properties), nano-processes (applications on nano-scale).

Other engineering and technologies: food and beverages, oenology, other engineering and technologies.

Software-related sciences and technologies

Software engineering and technology: computer software engineering, computer software technology, and other related computer software engineering and technologies.

Computer sciences: computer science, artificial intelligence, cryptography, and other related computer sciences.

Information technology and bioinformatics: information technology, informatics, bioinformatics, biomathematics, and other related information technologies.

Medical and health sciences

Basic medicine: anatomy and morphology (plant science under Biological science), human genetics, immunology, neurosciences, pharmacology and pharmacy and medicinal chemistry, toxicology, physiology and cytology, pathology.

Clinical medicine: andrology, obstetrics and gynaecology, paediatrics, cardiac and cardiovascular systems, haematology, anaesthesiology, orthopaedics, radiology and nuclear medicine, dentistry, oral surgery and medicine, dermatology, venereal diseases and allergy, rheumatology, endocrinology and metabolism and gastroenterology, urology and nephrology, and oncology.

Health sciences: health care sciences and nursing, nutrition and dietetics, parasitology, infectious diseases and epidemiology, occupational health.

Medical biotechnology: health-related biotechnology, technologies involving the manipulation of cells, tissues, organs or the whole organism, technologies involving identifying the functioning of DNA, proteins and enzymes, pharmacogenomics, gene-based therapeutics, biomaterials (related to medical implants, devices, sensors).

Other medical sciences: forensic science, other medical sciences.

Agricultural sciences

Agriculture, forestry and fisheries sciences: agriculture, forestry, fisheries and aquaculture, soil science, horticulture, viticulture, agronomy, plant breeding and plant protection.

Animal and dairy sciences: animal and dairy science, animal husbandry.

Veterinary sciences: veterinary science (all).

Agricultural biotechnology: agricultural biotechnology and food biotechnology, genetically modified (GM) organism technology and livestock cloning, diagnostics (DNA chips and biosensing devices), biomass feedstock production technologies and biopharming.

Other agricultural sciences: other agricultural sciences.

Social sciences and humanities

Psychology: cognitive psychology and psycholinguistics, experimental psychology, psychometrics and quantitative psychology, and other fields of psychology.

Educational sciences: education, training and other related educational sciences.

Economics and business: micro-economics, macro-economics, econometrics, labour economics, financial economics, business economics, entrepreneurial and business administration, management and operations, management sciences, finance and all other related fields of economics and business.

Other social sciences: anthropology (social and cultural) and ethnology, demography, geography (human, economic and social), planning (town, city and country), management, organisation and methods (excluding market research unless new methods/techniques are developed), law, linguistics, political sciences, sociology, miscellaneous social sciences and interdisciplinary, and methodological and historical science and technology activities relating to subjects in this group.

Humanities: history (history, prehistory and history, together with auxiliary historical disciplines such as archaeology, numismatics, palaeography, genealogy, etc.), languages and literature (ancient and modern), other humanities (philosophy (including the history of science and technology)), arts (history of art, art criticism, painting, sculpture, musicology, dramatic art excluding artistic "research" of any kind), religion, theology, other fields and subjects pertaining to the humanities, and methodological, historical and other science and technology activities relating to the subjects in this group.

In 2018, how were this organization's total expenditures for R&D performed in-house within Canada of distributed by field(s) of research and development?
  CAN$ '000
Natural and formal sciences  
Mathematics  
Physical sciences  
Chemical sciences  
Earth and related environmental sciences  
Biological sciences  
Other natural sciences  
Total natural and formal sciences  
Engineering and technology  
Civil engineering  
Electrical engineering, electronic engineering and communications technology  
Mechanical engineering  
Chemical engineering  
Materials engineering  
Medical engineering  
Environmental engineering  
Environmental biotechnology  
Industrial biotechnology  
Nanotechnology  
Other engineering and technologies  
Total engineering and technology  
Software-related sciences and technology  
Software engineering and technology  
Computer sciences  
Information technology and bioinformatics  
Total software-related sciences and technology  
Medical and health sciences  
Basic medicine  
Clinical medicine  
Health sciences  
Medical biotechnology  
Other medical sciences  
Total medical and health sciences  
Agricultural sciences  
Agriculture, forestry and fisheries sciences  
Animal and dairy sciences  
Veterinary sciences  
Agricultural biotechnology  
Other agricultural sciences  
Total agricultural sciences  
Social sciences and humanities  
Psychology  
Educational sciences  
Economics and business  
Other social sciences  
Humanities  
Total social sciences and humanities  
2018 — Total in-house R&D expenditures within Canada by field of research and development  
Total in-house R&D expenditures previously reported from question 5  

20. Summary of 2018 total in-house R&D expenditures within Canada distributed by field(s) of research and development

Please review the values and if needed, press the 'Previous' button at the bottom of the page to navigate to the previous pages to make any modifications.

Summary of 2018 total in-house R&D expenditures within Canada distributed by field(s) of research and development
  CAN$ '000
Total natural and formal sciences  
Total engineering and technology  
Total software-related sciences and technologies  
Total medical and health sciences  
Total agricultural sciences  
Total social sciences and humanities  
Total in-house R&D expenditures within Canada by fields of research and development  

Nature of R&D for in-house expenditures within Canada in 2018

21. In 2018, how were this organization's total expenditures for R&D performed in-house within Canada of distributed by nature of R&D?

Basic research is experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observable facts, without any particular application or use in view.

Applied research is original investigation undertaken in order to acquire new knowledge. It is, however, directed primarily towards a specific, practical aim or objective.

Experimental development is systematic work, drawing on knowledge gained from research and practical experience and producing additional knowledge, which is directed to producing new products or processes or to improving existing products or processes.

In 2018, how were this organization's total expenditures for R&D performed in-house within Canada of distributed by nature of R&D?
  Percentage of total in-house R&D expenditures
Basic research  
Applied research  
Experimental development  
Total percentage  

Results of R&D expenditures from 2016 to 2018

22. During the three (3) years 2016, 2017 and 2018, did this organization's total expenditures for R&D performed in-house and outsourced (contracted out or granted) within Canada or outside Canada lead to new or significant improvements to the following?

Goods

Goods developed through new knowledge from research discoveries include determination of effectiveness of existing treatment protocols, establishment of new treatment protocols (including diagnostic procedures, tests and protocols), and creation of new service delivery models and reference tools (including electronic applications).

During the three (3) years 2016, 2017 and 2018, did this organization's total expenditures for R&D performed in-house and outsourced (contracted out or granted) within Canada or outside Canada lead to new or significant improvements to the following?
  Yes No
Goods    
Services    
Methods of manufacturing or producing goods and services    
Logistics, delivery or distribution methods for this organization's inputs, goods or services    
Supporting activities for this organization's processes, such as maintenance systems or operations for purchasing, accounting or computing    

Energy-related R&D by area of technology

23. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include energy-related R&D in the following categories?

a. Fossil fuels: crude oils and natural gas exploration, crude oils and natural gas production, oil sands and heavy crude oils surface and sub-surface production and separation of the bitumen, tailings management, refining, processing and upgrading, coal production, separation and processing, transportation of fossil fuels.

b. Renewable energy resources: solar photovoltaics (PV), solar thermal-power and high-temperature applications, solar heating and cooling, wind energy, bio-energy - biomass production, bio-energy - biomass conversion to fuels, bio-energy - biomass conversion to heat and electricity, and other bio-energy, small hydro (less than 10 MW), large hydro (greater than or equal to 10 MW), other renewable energy.

c. Nuclear: materials exploration, mining and preparation, tailings management, nuclear reactors, other fission, fusion.

d. Electric power: generation in utility sector, combined heat and power in industry and in buildings, electricity transmission, distribution and storage of electricity.

e. Hydrogen and fuel cells: hydrogen production for process applications, hydrogen production for transportation applications, hydrogen transport and storage, other hydrogen, fuel cells, both stationary and mobile.

f. Energy efficiency: industry, residential and commercial, transportation, other energy efficiency.

g. Other energy-related technologies: carbon capture, transportation and storage for fossil fuel production and processing, electric power generation, industry in end-use sector, energy systems analysis, all other energy-related technologies.

In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include energy-related R&D in the following categories?
  Yes No
Fossil fuels    
Renewable energy resources    
Nuclear fission and fusion    
Electric power    
Hydrogen and fuel cells    
Energy efficiency    
Other energy-related technologies    

Energy-related R&D by area of technology - Fossil fuels

24. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include fossil fuels-related R&D in the following categories?

Select all that apply.

Crude oils and natural gas exploration:
Include development of advanced exploration methods (geophysical, geochemical, seismic, magnetic) for on-shore and off-shore prospecting.

Crude oil and natural gas production (including enhanced recovery) and storage:
Include on-shore and off-shore deep drilling equipment and techniques for conventional oil and gas, secondary and tertiary recovery of oil and gas, hydro fracturing techniques, processing and cleaning of raw product, storage on remote platforms (e.g., Arctic, off-shore), safety aspects of off-shore platforms.

Oil sands and heavy crude oils surface and sub-surface production and separation of the bitumen, tailings management:
Include surface and in-situ production (e.g., SAGD), tailings management.

Refining, processing and upgrading:
Include processing of natural gas to pipeline specifications, and refining of conventional crude oils to refined petroleum products (RPPs), and the upgrading of bitumen and heavy oils either to synthetic crude oil or to RPPs. Upgrading may be done at an oil sands plant, regional merchant upgraders or integrated into a refinery producing RPPs.

Coal production, separation and processing:
Include coal, lignite and peat exploration, deposit evaluation techniques, mining techniques, separation techniques, coking and blending, other processing such as coal to liquids, underground (in-situ) gasification.

Transportation of fossil fuels:
Include transport of gaseous, liquid and solid hydrocarbons via pipelines (land and submarine) and their network evaluation, safety aspects of LNG transport and storage.

  • Crude oils and natural gas exploration
  • Crude oils and natural gas production and storage
    Include enhanced recovery natural gas production.
  • Oil sands and heavy crude oil surface and sub-surface production and separation of bitumen, tailings management
  • Refining, processing and upgrading of fossil fuels
  • Coal production, separation and processing
  • Transportation of fossil fuels
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

25. In 2018, what were this organization's energy R&D expenditures on crude oils and natural gas exploration?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Crude oils and natural gas exploration:
Include development of advanced exploration methods (geophysical, geochemical, seismic, magnetic) for on-shore and off-shore prospecting.

In 2018, what were this organization's energy R&D expenditures on crude oils and natural gas exploration?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

26. In 2018, what were this organization's energy R&D expenditures on crude oils and natural gas production and storage?

Include enhanced recovery.

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Crude oil and natural gas production (including enhanced recovery) and storage:
Include on-shore and off-shore deep drilling equipment and techniques for conventional oil and gas, secondary and tertiary recovery of oil and gas, hydro fracturing techniques, processing and cleaning of raw product, storage on remote platforms (e.g., Arctic, off-shore), safety aspects of off-shore platforms.

In 2018, what were this organization's energy R&D expenditures on crude oils and natural gas production and storage?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

27. In 2018, what were this organization's energy R&D expenditures on oil sands and heavy crude oil surface and sub-surface production and separation of bitumen, tailings management?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Oil sands and heavy crude oils surface and sub-surface production and separation of the bitumen, tailings management:
Include surface and in-situ production (e.g., SAGD), tailings management.

In 2018, what were this organization's energy R&D expenditures on oil sands and heavy crude oil surface and sub-surface production and separation of bitumen, tailings management?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

28. In 2018, what were this organization's energy R&D expenditures on refining, processing and upgrading of fossil fuels?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Refining, processing and upgrading:
Include processing of natural gas to pipeline specifications, and refining of conventional crude oils to refined petroleum products (RPPs), and the upgrading of bitumen and heavy oils either to synthetic crude oil or to RPPs. Upgrading may be done at an oil sands plant, regional merchant upgraders or integrated into a refinery producing RPPs.

In 2018, what were this organization's energy R&D expenditures on refining, processing and upgrading of fossil fuels?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

29. In 2018, what were this organization's energy R&D expenditures on coal production, separation and processing?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Coal production, separation and processing:
Include coal, lignite and peat exploration, deposit evaluation techniques, mining techniques, separation techniques, coking and blending, other processing such as coal to liquids, underground (in-situ) gasification.

In 2018, what were this organization's energy R&D expenditures on coal production, separation and processing?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for fossil fuels within this reporting unit.

30. In 2018, what were this organization's energy R&D expenditures on transportation of fossil fuels?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Transportation of fossil fuels:
Include transport of gaseous, liquid and solid hydrocarbons via pipelines (land and submarine) and their network evaluation, safety aspects of LNG transport and storage.

In 2018, what were this organization's energy R&D expenditures on transportation of fossil fuels?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Renewable energy resources

31. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include renewable energy resources-related R&D in the following categories?

Select all that apply.

Solar photovoltaics (PV):
Include solar cell development, PV-module development, PV-inverter development, building-integrated PV-modules, PV-system development, other.

Solar thermal-power and high-temperature applications:
Include solar chemistry, concentrating collector development, solar thermal power plants, high-temperature applications for heat and power.

Solar heating and cooling:
Include daylighting, passive and active solar heating and cooling, collector development, hot water preparation, combined-space heating, solar architecture, solar drying, solar-assisted ventilation, swimming pool heating, low-temperature process heating, other.

Wind energy:
Include technology development, such as blades, turbines, converters structures, system integration, other.

Bio-energy - Biomass production/supply and transport:
Include improvement of energy crops, research on bio-energy production potential and associated land-use effects, supply and transport of bio-solids, bio-liquids, biogas and bio-derived energy products (e.g., ethanol, biodiesel), compacting and baling, other.

Bio-energy - Biomass conversion to fuels:
Include conventional bio-fuels, cellulosic-derived alcohols, biomass gas-to-liquids, other energy-related products and by-products.

Bio-energy - Biomass conversion to heat and electricity:
Include bio-based heat, electricity and combined heat and power (CHP).
Exclude multi-firing with fossil fuels.

Other bio-energy:
Include recycling and the use of municipal, industrial and agricultural waste as energy not covered elsewhere.

Small hydro - (less than 10 MW):
Include plants with capacity below 10 MW.

Large hydro - (greater than or equal to 10 MW):
Include plants with capacity of 10 MW and above.

Other renewable energy:
Include hot dry rock, hydro-thermal, geothermal heat applications (including agriculture), tidal power, wave energy, ocean current power, ocean thermal power, other.

  • Solar photovoltaics (PV)
  • Solar thermal-power and high-temperature applications
  • Solar heating and cooling
  • Wind energy
  • Bio-energy - biomass production and transportation
  • Bio-energy - biomass conversion to transportation fuel
  • Bio-energy - biomass conversion to heat and electricity
  • Other bio-energy
  • Small hydro (less than 10 MW)
  • Large hydro (greater than or equal to 10 MW)
  • Other renewable energy
  • Include ocean and geothermal.
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

32. In 2018, what were this organization's energy R&D expenditures on solar photovoltaics (PV)?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Solar photovoltaics (PV):
Include solar cell development, PV-module development, PV-inverter development, building-integrated PV-modules, PV-system development, other.

In 2018, what were this organization's energy R&D expenditures on solar photovoltaics (PV)?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit

33. In 2018, what were this organization's energy R&D expenditures on solar thermal-power and high-temperature applications?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Solar thermal-power and high-temperature applications:
Include solar chemistry, concentrating collector development, solar thermal power plants, high-temperature applications for heat and power.

In 2018, what were this organization's energy R&D expenditures on solar thermal-power and high-temperature applications?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

34. In 2018, what were this organization's energy R&D expenditures on solar heating and cooling?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Solar heating and cooling:
Include daylighting, passive and active solar heating and cooling, collector development, hot water preparation, combined-space heating, solar architecture, solar drying, solar-assisted ventilation, swimming pool heating, low-temperature process heating, other.

In 2018, what were this organization's energy R&D expenditures on solar heating and cooling?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

35. In 2018, what were this organization's energy R&D expenditures on wind energy?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Wind energy:
Include technology development, such as blades, turbines, converters structures, system integration, other.

In 2018, what were this organization's energy R&D expenditures on wind energy?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

36. In 2018, what were this organization's energy R&D expenditures on bio-energy - biomass production and transport?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Bio-energy - Biomass production/supply and transport:
Include improvement of energy crops, research on bio-energy production potential and associated land-use effects, supply and transport of bio-solids, bio-liquids, biogas and bio-derived energy products (e.g., ethanol, biodiesel), compacting and baling, other.

In 2018, what were this organization's energy R&D expenditures on bio-energy - biomass production and transport?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

37. In 2018, what were this organization's energy R&D expenditures on bio-energy - biomass conversion to transportation fuel?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Bio-energy - Biomass conversion to transportation fuel:
Include conventional bio-fuels, cellulosic-derived alcohols, biomass gas-to-liquids, other energy-related products and by-products.

In 2018, what were this organization's energy R&D expenditures on bio-energy - biomass conversion to transportation fuel?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

38. In 2018, what were this organization's energy R&D expenditures on bio-energy - biomass conversion to heat and electricity?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Bio-energy - Biomass conversion to heat and electricity:
Include bio-based heat, electricity and combined heat and power (CHP).
Exclude multi-firing with fossil fuels.

In 2018, what were this organization's energy R&D expenditures on bio-energy - biomass conversion to heat and electricity?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

39. In 2018, what were this organization's energy R&D expenditures on other bio-energy?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other bio-energy:
Include recycling and the use of municipal, industrial and agricultural waste as energy not covered elsewhere.

In 2018, what were this organization's energy R&D expenditures on other bio-energy?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

40. In 2018, what were this organization's energy R&D expenditures on small hydro (less than 10 MW)?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Small hydro - (less than 10 MW):
Include plants with capacity below 10 MW.

In 2018, what were this organization's energy R&D expenditures on small hydro (less than 10 MW)?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

41. In 2018, what were this organization's energy R&D expenditures on large hydro (greater than or equal to 10 MW)?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Large hydro - (greater than or equal to 10 MW):
Include plants with capacity of 10 MW or greater.

In 2018, what were this organization's energy R&D expenditures on large hydro (greater than or equal to 10 MW)?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for renewable energy resources within this reporting unit.

42. In 2018, what were this organization's energy R&D expenditures on other renewable energy?

Include ocean and geothermal.

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other renewable energy:
Include hot dry rock, hydro-thermal, geothermal heat applications (including agriculture), tidal power, wave energy, ocean current power, ocean thermal power, other.

In 2018, what were this organization's energy R&D expenditures on other renewable energy?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Nuclear fission and fusion

43. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include nuclear fission and fusion-related R&D in the following categories?

Select all that apply.

Exploration, mining and preparation, tailings management:
Include development of advanced exploration methods (geophysical, geochemical) for prospecting, ore surface and in-situ production, uranium and thorium extraction and conversion, enrichment, handling of tailings and remediation.

Nuclear reactors:
Include nuclear reactors of all types and related system components.

Other fission:
Include nuclear safety, environmental protection (emission reduction or avoidance), radiation protection and decommissioning of power plants and related nuclear fuel cycle installations, nuclear waste treatment, disposal and storage, fissile material recycling, fissile materials control, transport of radioactive materials.

Fusion:
Include all types (e.g., magnetic confinement, laser applications).

  • Nuclear materials exploration, mining and preparation, tailings management
  • Nuclear reactors
  • Other fission
  • Fusion
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

44. In 2018, what were this organization's energy R&D expenditures on nuclear materials exploration, mining and preparation, tailings management?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Exploration, mining and preparation, tailings management:
Include development of advanced exploration methods (geophysical, geochemical) for prospecting, ore surface and in-situ production, uranium and thorium extraction and conversion, enrichment, handling of tailings and remediation.

In 2018, what were this organization's energy R&D expenditures on nuclear materials exploration, mining and preparation, tailings management?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

45. In 2018, what were this organization's energy R&D expenditures on nuclear reactors?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Nuclear reactors:
Include nuclear reactors of all types and related system components.

In 2018, what were this organization's energy R&D expenditures on nuclear reactors?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

46. In 2018, what were this organization's energy R&D expenditures on other fission?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other fission:
Include nuclear safety, environmental protection (emission reduction or avoidance), radiation protection and decommissioning of power plants and related nuclear fuel cycle installations, nuclear waste treatment, disposal and storage, fissile material recycling, fissile materials control, transport of radioactive materials.

In 2018, what were this organization's energy R&D expenditures on other fission?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for nuclear fission and fusion within this reporting unit.

47. In 2018, what were this organization's energy R&D expenditures on fusion?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Fusion:
Include all types (e.g., magnetic confinement, laser applications).

In 2018, what were this organization's energy R&D expenditures on fusion?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Electric power

48. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include electric power-related R&D in the following categories?

Select all that apply.

Electric power generation in utility sector:
Include conventional and non-conventional technology (e.g., pulverised coal, fluidised bed, gasification-combined cycle, supercritical), re-powering, retrofitting, life extensions and upgrading of power plants, generators and components, super-conductivity, magneto hydrodynamic, dry cooling towers, co-firing (e.g., with biomass), air and thermal pollution reduction or avoidance, flue gas cleanup (excluding CO2 removal), CHP (combined heat and power) not covered elsewhere.

Electric power - combined heat and power in industry, buildings:
Include industrial applications, small scale applications for buildings.

Electricity transmission, distribution and storage:
Include solid state power electronics, load management and control systems, network problems, super-conducting cables, AC and DC high voltage cables, HVDC transmission, other transmission and distribution related to integrating distributed and intermittent generating sources into networks, all storage (e.g., batteries, hydro reservoirs, fly wheels), other.

  • Electric power generation in utility sector
  • Electric power - combined heat and power in industry, buildings
  • Electricity transmission, distribution and storage
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for electric power within this reporting unit.

49. In 2018, what were this organization's energy R&D expenditures on electric power generation in utility sector?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Electric power generation in utility sector:
Include conventional and non-conventional technology (e.g., pulverised coal, fluidised bed, gasification-combined cycle, supercritical), re-powering, retrofitting, life extensions and upgrading of power plants, generators and components, super-conductivity, magneto hydrodynamic, dry cooling towers, co-firing (e.g., with biomass), air and thermal pollution reduction or avoidance, flue gas cleanup (excluding CO2 removal), CHP (combined heat and power) not covered elsewhere.

In 2018, what were this organization's energy R&D expenditures on electric power generation in utility sector?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for electric power within this reporting unit.

50. In 2018, what were this organization's energy R&D expenditures on electric power - combined heat and power in industry, buildings?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Electric power - combined heat and power in industry, buildings:
Include industrial applications, small scale applications for buildings.

In 2018, what were this organization's energy R&D expenditures on electric power - combined heat and power in industry, buildings?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for electric power within this reporting unit.

51. In 2018, what were this organization's energy R&D expenditures on electricity transmission, distribution and storage?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Electricity transmission, distribution and storage:
Include solid state power electronics, load management and control systems, network problems, super-conducting cables, AC and DC high voltage cables, HVDC transmission, other transmission and distribution related to integrating distributed and intermittent generating sources into networks, all storage (e.g., batteries, hydro reservoirs, fly wheels), other.

In 2018, what were this organization's energy R&D expenditures on electricity transmission, distribution and storage?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Hydrogen and fuel cells

52. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include hydrogen and fuel cells-related R&D in the following categories?

Select all that apply.

Other hydrogen:
Include end uses (e.g., combustion), other infrastructure and systems R&D (refuelling stations).

Stationary fuel cells:
Include electricity generation, other stationary end-use.

Mobile fuel cell:
Include portable applications.

  • Hydrogen production for process applications
  • Hydrogen production for transportation applications
  • Hydrogen transport and storage
  • Other hydrogen
  • Stationary fuel cells
  • Mobile fuel cells
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

53. In 2018, what were this organization's energy R&D expenditures on hydrogen production for process applications?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2018, what were this organization's energy R&D expenditures on hydrogen production for process applications?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

54. In 2018, what were this organization's energy R&D expenditures on hydrogen production for transportation applications?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2018, what were this organization's energy R&D expenditures on hydrogen production for transportation applications?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

55. In 2018, what were this organization's energy R&D expenditures on hydrogen transport and storage?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2018, what were this organization's energy R&D expenditures on hydrogen transport and storage?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

56. In 2018, what were this organization's energy R&D expenditures on other hydrogen?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other hydrogen:
Include end uses (e.g., combustion), other infrastructure and systems R&D (refuelling stations).

In 2018, what were this organization's energy R&D expenditures on other hydrogen?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

57. In 2018, what were this organization's energy R&D expenditures on stationary fuel cells?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Stationary fuel cells:
Include electricity generation, other stationary end-use.

In 2018, what were this organization's energy R&D expenditures on stationary fuel cells?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for hydrogen and fuel cells within this reporting unit.

58. In 2018, what were this organization's energy R&D expenditures on mobile fuel cells?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Mobile fuel cells:
Include portable applications.

In 2018, what were this organization's energy R&D expenditures on mobile fuel cells?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Energy efficiency

59. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include energy efficiency-related R&D in the following categories?

Select all that apply.

Energy efficiency for industry:
Include reduction of energy consumption through improved use of energy and/or reduction or avoidance of air and other emissions related to the use of energy in industrial systems and processes (excluding bio-energy-related) through the development of new techniques, new processes and new equipment, other.

Energy efficiency for residential, institutional and commercial:
Include space heating and cooling, ventilation and lighting control systems other than solar technologies, low energy housing design and performance other than solar technologies, new insulation and building materials, thermal performance of buildings, domestic appliances, other.

Energy efficiency for transportation:
Include analysis and optimisation of energy consumption in the transport sector, efficiency improvements in light-duty vehicles, heavy-duty vehicles, non-road vehicles, public transport systems, engine-fuel optimisation, use of alternative fuels (liquid and gaseous, other than hydrogen), fuel additives, diesel engines, Stirling motors, electric cars, hybrid cars, air emission reduction, other.

Other energy efficiency:
Include waste heat utilisation (heat maps, process integration, total energy systems, low temperature thermodynamic cycles), district heating, heat pump development, reduction of energy consumption in the agricultural sector.

  • Energy efficiency applications for industry
  • Energy efficiency for residential, institutional and commercial sectors
  • Energy efficiency for transportation
  • Other energy efficiency
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

60. In 2018, what were this organization's energy R&D expenditures on energy efficiency applications for industry?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy efficiency for industry:
Include reduction of energy consumption through improved use of energy and/or reduction or avoidance of air and other emissions related to the use of energy in industrial systems and processes (excluding bio-energy-related) through the development of new techniques, new processes and new equipment, other.

In 2018, what were this organization's energy R&D expenditures on energy efficiency applications for industry?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

61. In 2018, what were this organization's energy R&D expenditures on energy efficiency for residential, institutional and commercial sectors?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy efficiency for residential, institutional and commercial:
Include space heating and cooling, ventilation and lighting control systems other than solar technologies, low energy housing design and performance other than solar technologies, new insulation and building materials, thermal performance of buildings, domestic appliances, other.

In 2018, what were this organization's energy R&D expenditures on energy efficiency for residential, institutional and commercial sectors?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

62. In 2018, what were this organization's energy R&D expenditures on energy efficiency for transportation?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy efficiency for transportation:
Include analysis and optimisation of energy consumption in the transport sector, efficiency improvements in light-duty vehicles, heavy-duty vehicles, non-road vehicles, public transport systems, engine-fuel optimisation, use of alternative fuels (liquid and gaseous, other than hydrogen), fuel additives, diesel engines, Stirling motors, electric cars, hybrid cars, air emission reduction, other.

In 2018, what were this organization's energy R&D expenditures on energy efficiency for transportation?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for energy efficiency within this reporting unit.

63. In 2018, what were this organization's energy R&D expenditures on other energy efficiency?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other energy efficiency:
Include waste heat utilisation (heat maps, process integration, total energy systems, low temperature thermodynamic cycles), district heating, heat pump development, reduction of energy consumption in the agricultural sector.

In 2018, what were this organization's energy R&D expenditures on other energy efficiency?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Energy-related R&D by area of technology - Other energy-related technologies

64. In 2018, did this organization's total in-house and outsourced (contracted out or granted) R&D expenditures include other energy-related R&D in the following categories?

Select all that apply.

Carbon capture end-use:
Include industry in the end-use sector, such as steel production, manufacturing, etc. (exclude fossil fuel production and processing and electric power production).

Energy system analysis:
Include system analysis related to energy R&D not covered elsewhere, sociological, economical and environmental impact of energy which are not specifically related to one technology area listed in the sections above.

All other energy technologies:
Include energy technology information dissemination, studies not related to a specific technology area listed above.

  • Carbon capture, transport and storage related to fossil fuel production and processing
  • Carbon capture, transport and storage related to electric power production
  • Carbon capture, transport and storage related to industry in end-use sector
  • Energy system analysis
  • All other energy-related technologies
  • None of the above

Energy-related R&D by area of technology

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

65. In 2018, what were this organization's energy R&D expenditures on carbon capture, transport and storage related to fossil fuel production and processing?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2018, what were this organization's energy R&D expenditures on carbon capture, transport and storage related to fossil fuel
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

66. In 2018, what were this organization's energy R&D expenditures on carbon capture, transport and storage related to electric power production?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

In 2018, what were this organization's energy R&D expenditures on carbon capture, transport and storage related to electric power production?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

67. In 2018, what were this organization's energy R&D expenditures on carbon capture, transport and storage related to industry in end-use sector?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Carbon capture end-use:
Include industry in the end-use sector, such as steel production, manufacturing, etc. (exclude fossil fuel production and processing and electric power production).

In 2018, what were this organization's energy R&D expenditures on carbon capture, transport and storage related to industry in end-use sector?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

68. In 2018, what were this organization's energy R&D expenditures on energy system analysis?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Energy system analysis:
Include system analysis related to energy R&D not covered elsewhere, sociological, economical and environmental impact of energy which are not specifically related to one technology area listed in the sections above.

In 2018, what were this organization's energy R&D expenditures on energy system analysis?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Report all 2018 R&D expenditures for other energy-related technologies within this reporting unit.

69. In 2018, what were this organization's energy R&D expenditures on other energy-related technologies?

Exclude capital depreciation.

Please report all amounts in thousands of Canadian dollars.

Report '0' for no R&D expenditures.

Other energy-related technologies:
Include energy technology information dissemination, studies not related to a specific technology area listed above.

In 2018, what were this organization's energy R&D expenditures on other energy-related technologies?
  CAN$ '000
Funds from this organization  
Funds from federal, provincial or territorial government(s)  
All other Canadian sources of funds  
All foreign sources of funds  
Total in-house R&D  
Outsourced (contracted out or granted) within Canada  
Outsourced (contracted out or granted) outside Canada  
Total outsourced R&D  

Summary of energy-related and total R&D expenditures

70. Summary of total 2018 energy-related R&D and total R&D expenditures

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Summary of total 2018 energy-related R&D and total R&D expenditures
  Total energy-related R&D Total R&D
Total funds from this organization    
Total funds from federal, provincial or territorial government(s)    
Total all other Canadian sources of funds    
Total all foreign sources of funds    
Total in-house R&D expenditures    
Total outsourced (contracted out or granted) within Canada    
Total outsourced (contracted out or granted) outside Canada    
Total outsourced (contracted out or granted) R&D expenditures    
Total R&D expenditures    

In-house R&D personnel in 2018

71. In 2018, how many in-house R&D personnel within Canada did this organization have in the following R&D occupations?

Full-time equivalent (FTE)

R&D may be carried out by persons who work solely on R&D projects or by persons who devote only part of their time to R&D, and the balance to other activities such as testing, quality control and production engineering. To arrive at the total effort devoted to R&D in terms of personnel, it is necessary to estimate the full-time equivalent of these persons working only part-time in R&D.

Full-time equivalent (FTE) = Number of persons who work solely on R&D projects + the time of persons working only part of their time on R&D.

Example calculation: If out of four scientists engaged in R&D work, one works solely on R&D projects and the remaining three devote only one quarter of their working time to R&D, then: FTE = 1 + 1/4 + 1/4 + 1/4 = 1.75 scientists.

R&D personnel

Include:

  • permanent, temporary and casual R&D employees
  • independent on-site R&D consultants and contractors working in your organization's offices, laboratories, or other facilities
  • employees engaged in R&D -related support activities.

Researchers and research managers are composed of:

  • Scientists, social scientists, engineers and researchers are professionals engaged in the conception or creation of new knowledge. They conduct research and improve or develop concepts, theories, models, techniques instrumentation, software or operational methods. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Senior research managers plan or manage R&D projects and programs. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.

R&D technical, administrative and support staff are composed of:

  • Technicians and technologists and research assistants are persons whose main tasks require technical knowledge and experience in one or more fields of engineering, the physical and life sciences, or the social sciences, humanities and the arts. They participate in R&D by performing scientific and technical tasks involving the application of concepts, operational methods and the use of research equipment, normally under the supervision of researchers. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Other R&D technical, administrative support staff include skilled and unskilled craftsmen, and administrative, secretarial and clerical staff participating in R&D projects or directly associated with such projects.

On-site R&D consultants and contractors are individuals hired 1) to perform project-based work or to provide goods at a fixed or ascertained price or within a certain time or 2) to provide advice or services in a specialized field for a fee and, in both cases, work at the location specified and controlled by the contracting company or organization.

In 2018, how many in-house R&D personnel within Canada did this organization have in the following R&D occupations?
  Number of full-time equivalents (FTE)
Researchers and research managers  
Scientists, social scientists, engineers and researchers  
Senior research managers  
Total researchers and research managers  
R&D technical, administrative and support staff  
Technicians, technologists and research assistants  
Other R&D technical, administrative and support staff  
Total R&D technical, administrative and support staff  
Other R&D occupations  
On-site R&D consultants and contractors  
Total in-house R&D personnel within Canada  

72. Of this organization's total in-house R&D personnel reported above, what percentage performed software-related activities?

Software-related sciences and technologies

  • Software engineering and technology: computer software engineering, computer software technology and other related computer software engineering and technologies.
  • Computer sciences: computer science, artificial intelligence, cryptography and other related computer sciences.
  • Information technology and bioinformatics: information technology, informatics, bioinformatics, biomathematics and other related information technologies.

Percentage of software-related activities

73. In 2018, how were the ###### total in-house R&D personnel distributed by province or territory?

Please report in full-time equivalents (FTE).

R&D personnel

Include:

  • permanent, temporary and casual R&D employees
  • independent on-site R&D consultants and contractors working in your organization's offices, laboratories, or other facilities
  • employees engaged in R&D -related support activities.

Researchers and research managers are composed of:

  • Scientists, social scientists, engineers and researchers are professionals engaged in the conception or creation of new knowledge. They conduct research and improve or develop concepts, theories, models, techniques instrumentation, software or operational methods. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Senior research managers plan or manage R&D projects and programs. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.

R&D technical, administrative and support staff are composed of:

  • Technicians and technologists and research assistants are persons whose main tasks require technical knowledge and experience in one or more fields of engineering, the physical and life sciences, or the social sciences, humanities and the arts. They participate in R&D by performing scientific and technical tasks involving the application of concepts, operational methods and the use of research equipment, normally under the supervision of researchers. They may be certified by provincial or territorial educational authorities, provincial, territorial or national scientific or engineering associations.
  • Other R&D technical, administrative support staff include skilled and unskilled craftsmen, and administrative, secretarial and clerical staff participating in R&D projects or directly associated with such projects.

On-site R&D consultants and contractors are individuals hired 1) to perform project-based work or to provide goods at a fixed or ascertained price or within a certain time or 2) to provide advice or services in a specialized field for a fee and, in both cases, work at the location specified and controlled by the contracting company or organization.

Full-time equivalent (FTE)

R&D may be carried out by persons who work solely on R&D projects or by persons who devote only part of their time to R&D, and the balance to other activities such as testing, quality control and production engineering. To arrive at the total effort devoted to R&D in terms of personnel, it is necessary to estimate the full-time equivalent of these persons working only part-time in R&D.

Full-time equivalent (FTE) = Number of persons who work solely on R&D projects + the time of persons working only part of their time on R&D.

Example calculation: If out of four scientists engaged in R&D work, one works solely on R&D projects and the remaining three devote only one quarter of their working time to R&D, then: FTE = 1 + 1/4 + 1/4 + 1/4 = 1.75 scientists.

In 2018, how were the ###### total in-house R&D personnel distributed by province or territory?
  Number of researchers and research managers Number of R&D technical, administrative and support staff Number of on-site R&D consultants and contractors
Newfoundland and Labrador      
Prince Edward Island      
Nova Scotia      
New Brunswick      
Quebec      
Ontario      
Manitoba      
Saskatchewan      
Alberta      
British Columbia      
Yukon      
Northwest Territories      
Nunavut      
Total in-house R&D personnel within Canada      
Total R&D personnel previously reported from question 71      

Technology and technical assistance payments in 2018

74. In 2018, did this organization make or receive payments inside or outside Canada for the following technology and technical assistance?

Technology and technical assistance payments

Definitions (equivalent to the Canadian Intellectual Property Office Canadian Intellectual Property Office):

a. Patent

Government grant giving the right to exclude others from making, using or selling an invention.

b. Copyright

Legal protection for literary, artistic, dramatic or musical works, computer programs, performer's performances, sound recordings, and communication signals.

c. Trademark

A word, symbol or design, or combination of these, used to distinguish goods or services of one person or organization from those of others in the marketplace.

d. Industrial design

Legal protection against imitation of the shape, pattern, or ornamentation of an object.

e. Integrated circuit topography

Three-dimensional configurations of the elements and interconnections embodied in an integrated circuit product.

f. Original software

Computer programs and descriptive materials for both systems and applications. Original software can be created in-house or outsourced and includes packaged software with customization.

g. Packaged or off-the-shelf software

Packaged software purchased for organizational use and excludes software with customization.

h. Databases

Data files organized to permit effective access and use of the data.

In 2018, did this organization make or receive payments inside or outside Canada for the following technology and technical assistance?
  Made Payments Received Payments Both made and received payments Not applicable
Patents        
Copyrights        
Trademarks        
Industrial design        
Integrated circuit topography        
Original software        
Packaged or off-the-shelf software        
Databases        
Other technology and technical assistance        

75. In 2018, how much did this organization pay to other organizations for technology and technical assistance?

Please report all amounts in thousands of Canadian dollars.

Report '1' for payments made between $1 and $999.

Technology and technical assistance payments

Definitions (equivalent to the Canadian Intellectual Property Office Canadian Intellectual Property Office):

a. Patent

Government grant giving the right to exclude others from making, using or selling an invention.

b. Copyright

Legal protection for literary, artistic, dramatic or musical works, computer programs, performer's performances, sound recordings, and communication signals.

c. Trademark

A word, symbol or design, or combination of these, used to distinguish goods or services of one person or organization from those of others in the marketplace.

d. Industrial design

Legal protection against imitation of the shape, pattern, or ornamentation of an object.

e. Integrated circuit topography

Three-dimensional configurations of the elements and interconnections embodied in an integrated circuit product.

f. Original software

Computer programs and descriptive materials for both systems and applications. Original software can be created in-house or outsourced and includes packaged software with customization.

g. Packaged or off-the-shelf software

Packaged software purchased for organizational use and excludes software with customization.

h. Databases

Data files organized to permit effective access and use of the data.

In 2018, how much did this organization pay to other organizations for technology and technical assistance?
  Payments made within Canada
CAN$ '000
Payments made outside Canada
CAN$ '000
Payments made to members, affiliated companies or organizations    
Patents    
Copyrights    
Trademarks    
Industrial design    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments made to members, affiliated companies or organizations    
Payments made to other organizations, companies or individuals    
Patents    
Copyrights    
Trademarks    
Industrial design    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments made to other organizations, companies or individuals    
Total payments made to other organizations for technology and technical assistance    

76. In 2018, how much did this organization receive from other organizations for technology and technical assistance?

Please report all amounts in thousands of Canadian dollars.

Report '1' for payments received between $1 and $999.

Technology and technical assistance payments

Definitions (equivalent to the Canadian Intellectual Property Office Canadian Intellectual Property Office):

a. Patent

Government grant giving the right to exclude others from making, using or selling an invention.

b. Copyright

Legal protection for literary, artistic, dramatic or musical works, computer programs, performer's performances, sound recordings, and communication signals.

c. Trademark

A word, symbol or design, or combination of these, used to distinguish goods or services of one person or organization from those of others in the marketplace.

d. Industrial design

Legal protection against imitation of the shape, pattern, or ornamentation of an object.

e. Integrated circuit topography

Three-dimensional configurations of the elements and interconnections embodied in an integrated circuit product.

f. Original software

Computer programs and descriptive materials for both systems and applications. Original software can be created in-house or outsourced and includes packaged software with customization.

g. Packaged or off-the-shelf software

Packaged software purchased for organizational use and excludes software with customization.

h. Databases

Data files organized to permit effective access and use of the data.

In 2018, how much did this organization receive from other organizations for technology and technical assistance?
  Payments received from within Canada
CAN$ '000
Payments received from outside Canada
CAN$ '000
Payments received from members, affiliated companies or organizations    
Patents    
Copyrights    
Trademarks    
Industrial design    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments received from members, affiliated companies or organizations    
Payments received from other organizations, companies or individuals    
Patents    
Copyrights    
Trademarks    
Industrial design    
Integrated circuit topography    
Original software    
Packaged or off-the-shelf software    
Databases    
Other technology and technical assistance    
Total payments received from other organizations, companies or individuals    
Total payments received from other organizations for technology and technical assistance    

Technology or technical assistance payments in 2018

Notification of intent to web scrape

77. Does this organization have a website?

Statistics Canada is piloting a web data extraction initiative, also known as web scraping, which uses software to search and compile publicly available data from organizational websites. As a result, we may visit the website for this organization to search for, and compile, additional information. This initiative should allow us to reduce the reporting burden on organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will do our utmost to ensure the data are collected in a manner that will not affect the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's mandate.

Please visit Statistics Canada's web scraping initiative page for more information.

Please visit Statistics Canada's transparency and accountability page to learn more.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-855-382-7745) or by email at infostats@statscan.gc.ca. For more information regarding this survey, please visit Information for survey participants (ISP).

Changes or events

1. Indicate any changes or events that affected the reported values for this business or organization, compared with the last reporting period.

Select all that apply.

  • Strike or lock-out
  • Exchange rate impact
  • Price changes in goods or services sold
  • Contracting out
  • Organizational change
  • Price changes in labour or raw materials
  • Natural disaster
  • Recession
  • Change in product line
  • Sold business or business units
  • Expansion
  • New or lost contract
  • Plant closures
  • Acquisition of business or business units
  • Other
    Specify the other changes or events:
  • No changes or events

Contact person

1. Statistics Canada may need to contact the person who completed this questionnaire for further information.

Is [Provided Given Names], [Provided Family Name] the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
    The maximum number of characters is 5.
  • Fax number (including area code):

Feedback

1. How long did it take to complete this questionnaire?

Include the time spent gathering the necessary information.

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2. Do you have any comments about this questionnaire?

Guidelines Financial Information of Universities and Colleges 2018/2019

I. Preamble

Financial Information of Universities and Colleges is an annual survey conducted by Statistics Canada to provide a basic source of reference for the financial data of universities and degree-granting colleges in Canada.

The Guidelines are intended to assist both users and preparers of the financial data reported in the annual survey (or "return"), and are organized as follows:

Section II provides general information for both users and preparers of the annual return. This section discusses financial reporting by institutions and identifies users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

Section III provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the forms, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return.

A. Reconciliation to Audited Financial Statements

A copy of your audited financial statements is requested for submission along with your input return. If a copy is not available please advise us of the date on which the audited financial statements will be forwarded.

B. Limitations

Notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. As well, interregional comparisons must recognize differences such as various sources of funding, fiscal year-end dates varying from March 31st to June 30th, and variations in provincial policies and provincial funding responsibilities.

Specific examples where differences between institutions result in limitations in the comparability of financial data include:

  • Definition of research – The definition or research used by an institution will determine the income and expenditures that are reported in the Sponsored research fund. For example, clinical trials may or may not be defined as research and therefore may or may not be reported as sponsored research expenditures.
  • Hospitals and hospital based medical research – The amount and level of detail reported by institutions for hospitals and for hospital based medical research varies depending upon the corporate relationship between the institution and the hospital.
  • Canada Foundation for Innovation (CFI) Provincial matching grants – while an institution separately reports certain specific provincial government grants that are earmarked as CFI matching grants, not all provincial CFI matching grants are separately reported because not all are specific and earmarked.
  • Internal sales and cost recoveries – Depending upon particular management information systems and business practices, an institution may report amounts by reducing offsetting expenditures or as internal cost recoveries.
  • Computing and communication costs – The amount reported by institutions for computing and for communication costs will vary depending upon whether an institution has a centralized or decentralized structure for computing and for communications.

In addition, comparisons of financial data over multiple years should be done with caution because of changes in generally accepted accounting principles that could alter the underlying data and changes in the Guidelines that govern the reporting of the data.

II. Reporting Practices

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

A. Prescribed Reporting Practices

The audited financial statements of reporting institutions are prepared in accordance with generally accepted accounting principles (GAAP). Adherence to GAAP results in consistency of reported financial results from one year to the next.

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

By way of highlights, users and preparers of the financial data should note the following points that apply to the annual return, even though they may represent differences from the practices normally followed by individual institutions in reporting financial information:

  • Restricted funds include both external and internal restrictions, rather than external only.
  • Certain restricted income not expended in the year, such as income in the Sponsored research fund, is reported on the funds flow approach, rather than deferred (see Section II.B.4).
  • Capital expenditures are reported on the funds flow approach, rather than capitalized and amortized (see Section II.B.6).
  • Certain expenditures, such as vacation pay, pension costs and future benefits, are reported on the cash basis, rather than accrued (see Section II.B.7).
  • Institutions are encouraged to minimize interfund transfers by reporting income and the corresponding expenditures in the same fund (see Section II.B.9).
  • Users require income and expenditure data, only; therefore, a complete set of financial statements is not reported.

These Guidelines are not intended to conform an institution's annual return to its financial statements or its internal management reports. The prescribed practices, including the uniform reporting practices that follow, may or may not be in accordance with generally accepted accounting principles. These Guidelines are intended to promote consistency of financial data.

B. Uniform Reporting Practices

For consistency of financial data, reporting institutions and the preparers of the annual return within those institutions must comply with the Guidelines in general, and specifically with the uniform reporting practices. The uniform reporting practices, and the detailed instructions that follow in Section III, have been developed recognizing that balance is required between the information requirements of the users of the annual return and the response burden that is placed on the preparers. The uniform reporting practices are as follows:

1. Basis of Consolidation

For related and affiliated entities, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity are only reported in the notes to the consolidated financial statements, then the financial data are not reported in the annual return. For instance, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

The financial data will be reported following a form of fund accounting. Fund accounting classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution, or in accordance with directions issued by the governing body of the institution.

A fund is an accounting entity with a self-balancing set of accounts for recording assets, liabilities, a fund balance, and changes in the fund balance. Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. The fund groups reported in the annual return, with a brief explanation of each, are as follows:

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund).

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1).

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Section III.C.1 provides additional information and explanatory comments on each of the above funds.

3. Accrual Concept

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting. The accrual concept refers to the method of recording transactions where income is reported in the period in which the income is considered to have been earned, rather than received; and expenditures, in the period in which the expenditures are considered to have been incurred, rather than disbursed. An example of the application of this concept to an income item is the accrual for interest earned, but not received; and, to an expenditure item, is the accrual for retroactive salary costs earned, but not paid.

Exceptions in the annual return to the accrual concept include

  • the funds flow approach for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4),
  • the funds flow approach for reporting income and expenditures for capital asset transactions (see Section II.B.4), and
  • the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

4. Funds Flow Approach

For specific types of activities, income will be reported in the annual return following a funds flow approach; that is, for both Special purpose and trust, and Sponsored research (see Section III.C.1), the funds are reported as income in the period in which the funds are received or receivable. The corresponding expenditures, on the other hand, are reported consistent with the accrual concept; that is, in the period in which the expenditures are incurred. For example, when an institution is awarded a research contract, the income is reported when the funds are received or receivable under the terms of the contract.

Income and the corresponding expenditures are to be reported in the same fund (see Section II.B.9).

5. Guidance on Use of the Correct Fund

For all funds the matching principle applies; that is the revenue and related expenditure should be recorded in the same fund. It is not as straightforward to decide whether the revenue or expenditure source should dictate the fund where they are recorded. Depending upon the fund, there is not one method that says that expenditures should be recorded in the same fund as the revenue (expenditures follow revenues) or vice versa (revenues follow expenditures). Other reporting considerations have taken precedence over this consideration. However, while the applicable method may not be consistent across all funds, it is consistent within a given fund. The following shows the method to follow for each fund:

Operating Fund – expenditures follow revenues; Special Purpose & Trust Fund – expenditures follow revenues; Sponsored Research Fund – expenditures follow revenues; Ancillary Fund – expenditures follow revenues; Endowment Fund – revenues follow expenditures; Capital Fund – expenditures follow revenues.

6. Capital Assets

The uniform reporting practice in the annual return for capital expenditures is to follow the funds flow approach, rather than to capitalize and amortize. Funds received to acquire capital assets are reported as income in the period in which the funds are received or receivable. Funds used to acquire capital assets are reported as expenditures in the period in which the funds are paid or payable.

Capital expenditures are to be reported in the same fund as the corresponding income. Specifically, capital expenditures are only reported in the Capital fund when the corresponding income is reported in the Capital fund.

7. Vacation Pay, Pension Costs and Future Benefits

Vacation pay, pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis. The cash basis refers to the method of recording transactions where expenditures are reported in the period in which cash is disbursed.

8. Sales and Cost Recoveries

The practices followed by institutions in reporting sales and cost recoveries in their financial records vary significantly and, for the most part, are dependent upon the particular management information systems and business practices of the respective institutions.

For the annual return, as a general practice, sales and cost recovery amounts are to be reported at "gross", rather than "net". "Gross" means that the sales and the corresponding cost are reported as separate items. "Net" means that the sales and corresponding cost are combined, and the difference is reported as a separate item. Reporting amounts at "gross" provides users of the financial data with better information than reporting at "net".

Sales and cost recovery transactions can generally be classified as external sales, internal sales, external cost recoveries and internal cost recoveries.

  • (a) External sales and external cost recoveries – "third party" transactions, where the price to the external party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price may or may not include a profit component.
  • (b) Internal sales – transactions between funds or functions, where the price to the internal party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price includes a profit component. Internal sales exclude transactions based specifically on indirect or overhead costs. For the purposes of the annual return, internal sales will be categorized by those sales originating from ancillary services (see Section III.C.1 – Ancillary) and those sales originating from other funds or functions.
  • (c) Internal cost recoveries – the recovery, allocation, charge-out or transfer of costs between funds or functions. Internal cost recoveries refers specifically to indirect or overhead costs.

External sales, external cost recoveries and internal sales originating from ancillary services are to be reported as sale of services and products. (See Section III.C.2 – line 25.)

As an exception to reporting amounts at "gross", and also to avoid double counting of income and expenditures, the preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net". To report at "net", income in the fund or function selling the services or product is netted against the expenditures in that same fund or function. The fund or function purchasing the services or product reports the expenditure. Alternatively, where "netting" is not possible or feasible within a fund or function, the internal sales can be reported separately under an expenditure line item (a recovery) in both the fund or function selling the services or product and the fund or function purchasing the services or product. (See Section III.C.3 – line 20.)

Internal cost recoveries are also to be reported in such a manner as to avoid double counting of expenditures. The preferred method is direct allocation – that is, by reducing the expenditure types in the fund or function from which the costs are allocated, offset with a corresponding increase in the same expenditure types in the fund or function to which the costs are allocated. This approach provides users with better functional comparisons of individual expenditure line items. Alternatively, where direct allocation is not possible or feasible, the internal cost recoveries can be reported separately under an expenditure line item (a recovery) in the fund or function from and to which the costs are allocated. (See Section III.C.3 – line 20.)

9. Interfund Transfers

Situations arise where in the normal course of operations, an institution reports income in one fund, but reports the corresponding expenditure in another fund. In such situations, the institution records a transfer from the fund in which the income was received, to the fund in which it is expended. This transfer is referred to as an interfund transfer. The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer.

These Guidelines encourage institutions to report income and the corresponding expenditure in the same fund. For example, capital expenditures are to be reported in the same fund as the corresponding income and investment income earned on trust and endowment funds is to be reported in the same fund as the corresponding expenditures. This approach provides users with better financial data to calculate statistics such as the relationship between income and expenditures, by fund.

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item.

11. Borrowing and Principal Repayment

Interest payments will be reported as expenditures in the appropriate fund. The borrowing and repayment of principal will not be reported as income or expenditure.

12. Full Costing of Ancillary Services

Ancillary services (see Section III.C.1 – Ancillary) should include all direct expenditures and cost allocations related to ancillary operations. Cost allocations, for example, should include a reasonable allocation for utility (unless the utility is an ancillary service) and plant maintenance, and for the institution's management and administrative support. Cost allocations to ancillary services are internal cost recoveries (see Section II.B.8) in the fund or function from which the costs are allocated.

13. Use of Estimates

To complete the annual return in accordance with these uniform reporting practices, costs may have to be allocated among funds and functions. Where cost allocations are required, the allocations can be based on best estimates.

III. Detailed Instructions for Institutions Reporting Financial Data

This section provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return. Preparers of the financial data should review the previous sections of the Guidelines before proceeding.

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.4 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will be more useful when the data have been prepared consistently over time. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return are reported in Tables 1, 2 and 4. (Note that Table 3 pertains to a more detailed survey conducted with other institutions and is not part of this package). The contents of the annual return are as follows:

  • General Information and Instructions
  • Table 1. Income by Fund
  • Table 2. Expenditures by Fund
  • Table 4. General Operating Expenditures by Function

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may exceptional. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

An institution may also use the space provided at the bottom of each Table for any observations and comments that the institution wishes to make regarding items not covered in the annual return.

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.B.13).

C. Definitions, Explanations and Examples

The funds are discussed first, to assist the preparer to segregate the various income and expenditure items for reporting purposes. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table are discussed. The financial data should be reported by fund in Tables 1 and 2 of the annual return.

1. Funds

Fund accounting (see Section II.B.2) classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution (external restrictions) or in accordance with directions issued by the governing body (internal restrictions). Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. For the annual return, the fund groups are General operating, Special purpose and trust, Sponsored research, Ancillary, Capital, and Endowment.

Preparers should note the following:

  • restricted funds include both external and internal restrictions,
  • income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.B.1),
  • interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.B.9).

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research. The general operating fund includes the costs of privately funded and non-credit programs.

Fund income includes provincial government grants (including research other than sponsored research), student tuition and other fees (for credit and non-credit courses), and income from private and other unrestricted sources. Fund income also includes investment income, if the corresponding expenditures are reported in the General operating fund.

Fund expenditures are for the general operating costs of the institution including instruction and research (other than sponsored research), academic support services, library, student services, administrative services, plant maintenance, external relations and other operating expenditures of the institution. Fund expenditures also include the purchase of capital assets, if the corresponding income is reported in the General operating fund.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund). Income is to be reported following the funds flow approach (see Section II.B.4).

Fund income includes designated gifts, benefactions and grants. Fund income also includes investment income, if the corresponding expenditures are reported in the Special purpose and trust fund.

Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Special purpose and trust fund.

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1). Income is to be reported following the funds flow approach (see Section II.B.4).

Fund income includes funds to support research paid either in the form of a grant or by means of a contract from a source external to the institution. Income sources include government, private industry and donors. The federal grant allocation for Indirect Costs of Research would be included here. The corresponding expenditures should be reported as an internal cost recovery between the Operating and Sponsored Research Funds, similar to the treatment of overheads. Fund income also includes investment income, if the corresponding expenditures are reported in the Sponsored research fund.

Fund expenditures include activity funded from Sponsored research income and exclude activity funded from the General operating fund. Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Sponsored research fund. Fund expenditures also include internal cost recoveries (see Section II.B.8).

Funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Funding related to Canada Research Chairs are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

Within the Sponsored research fund, the first column in the applicable Tables is used to report income and expenditures for entities consolidated, and the second column, for entities not consolidated. Both columns combined represent the total Sponsored research reported by the institution. For the first column, "Entities Consolidated", reported amounts are based on the financial data of entities included in the consolidated financial statements of the institution.

For the second column, "Entities not Consolidated", institutions are permitted to separately report sponsored research, including hospital based medical research funding, that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated. Reporting of the sponsored research is permitted if all the following four conditions are met:

  • the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution.
  • academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
  • the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
  • the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

In addition, for "Entities not Consolidated", the amounts reported as income (Table 1, line 27, column 4) must equal the amounts reported as expenditures (Table 2, line 24, column 4).

To provide financial data that are comparable, the income and expenditure items for sponsored research for entities not consolidated are to be reported in accordance with these Guidelines. Although this financial data have not been subject to audit by the reporting institution, there is an expectation that the data have adequately documented support.

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research. Ancillary services exist to provide goods and services to students, faculty, staff, and others. Ancillary services charge a fee directly related to, although not necessarily equal to, the cost of the goods or services.

Ancillary services typically include bookstores, food services (dining hall, cafeterias, vending machines), residences and housing, parking, university press, publishing, laundry services, property rentals, university facility rentals, theaters, and conference centers.

All sales, external and internal, from ancillary services are reported as income (see Section II.B.8).

To report expenditures, full costing of ancillary services is required (see Section II.B.12). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.B.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Income and expenditures are to be reported following the funds flow approach for capital assets (see Section II.B.6).

Fund income includes grants and related investment income, donations, and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes.

Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Because capital expenditures are to be reported in the same fund as the corresponding income, not all capital expenditures will be reported in the Capital fund. For example, funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Investment income generated by endowments may be used for various purposes, with these purposes often restricted by donors. Investment income should be reported in the same fund as the corresponding expenditures. Expenditures, excluding those incurred to earn investment income, are to be reported in an appropriate fund other than the Endowment fund. Expenditures incurred to earn investment income are to be reported "net" of the investment income.

Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 1, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of income to be reported in Table 1 are identified on the left-hand side of the Table. If there is uncertainty as to which line to use to report a type of income, report the income on the line best describing the activity. For example, government funds to pay tuition fees for participants in a non-credit program should be reported on line 13 (Non-credit tuition), rather than under government grants and contracts. Furthermore, where the designation of a particular type of income in this Table differs from that used by an institution in its financial statements or its internal management reports, the type of income must be shown per the Guideline instructions regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting income, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds received to acquire capital assets (see Section II.B.6) and for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4).

Income includes gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The six major categories of income are:

  • government departments and agencies – grants and contracts,
  • tuition and other fees,
  • donations, including bequests
  • non-government grants and contracts,
  • investment, and
  • other (including sale of services and products, and miscellaneous).

(i) Government departments and agencies - grants and contracts

Lines 1 to 11 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments. Grants and contracts from other provincial governments and from foreign governments are also reported in this category.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

Federal

Lines 1 to 7 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies, including the federal portion of capital and other grants that flow through a provincial government. Income received from the six major federal government agencies is reported on lines 1 to 6, as applicable.

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

  • Income from Health Canada not reported under Line 4 – Canadian Institutes of Health Research (CIHR) – should be reported in this line.

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research

Line 5 Canada Foundation for Innovation (CFI)

  • CFI income is reported under the Sponsored research fund.

Line 6 Canada Research Chairs

  • Funding for Canada Research Chairs is reported under the Sponsored Research Fund.

Line 7 Other federal

  • Income from all other federal government departments and agencies is reported on this line. This would include grant allocations for the Indirect Costs of Research.

Other

Lines 8 to 11 include all grants from, and contracts with, the province and its departments and agencies, municipal governments, other provinces, and foreign governments.

The line items under "other" are as follows:

Line 8 Provincial

  • Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line.
  • Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

  • Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

Line 10 Other provinces

  • This line includes grants from, and contracts with, provinces other than the province with jurisdiction.

Line 11 Foreign

  • Examples of income to be reported on this line include grants from the National Endowment for Humanities, National Institutes of Health, and the National Science Foundation.

(ii) Tuition and other fees

The types of revenue (Lines 12 to 14) include credit course tuition, non-credit tuition and other fees.

Line 12 Credit course tuition

  • Credit courses are courses of instruction or programmed learning that are offered within a degree program; or, that may be granted status equivalent to a credit course within a degree program.
  • Credit courses are offered during the fall and winter sessions of a semester type operation, all three terms of a trimester operation and the year round operation of graduate schools and include intersession, spring session and summer session credit courses and credit extension.
  • Credit course tuition includes tuition and other mandatory fees related to the instruction of the courses, such as computer and laboratory fees.
  • Credit course tuition also includes fees for "make‑up" or special courses that are related to the credit offerings of the institution, and fees for auditing in credit courses.
  • Credit course tuition should be reported on this line whether the cost of the credit course is subsidized or fully recoverable.

Line 13 Non-credit tuition

  • Non-credit programs are courses of instruction or programmed learning that are not credit courses (see line 12).
  • Non-credit tuition includes fees for lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units.
  • Government funds to pay tuition for participants in a non-credit program should be reported as non-credit tuition, rather than as government grants and contracts.

Line 14 Other fees

  • Other fees include all compulsory and non-compulsory fees charged to students such as health services, athletics, library, applications, late registrations, lockers and transcripts. These fees would be reported under the General operating fund.
  • Other fees exclude fees collected by the institution acting in an agency capacity. An example would be student fees collected on behalf of student controlled and administered activities such as student councils or federations.

(iii) Donations, including bequests

Donations are a voluntary transfer of cash or negotiable instruments made without expectation of return or benefits of any kind to the donor. Bequests flow from wills. Donations, including bequests, are considered to be gifts for tax purposes. Amounts received that are eligible to be receipted as charitable donations for federal income tax purposes are to be reported on lines 15 to 17, as applicable.

Lines 15 to 17 categorize "donations, including bequests" by individuals, business enterprises, foundations and not-for-profit organizations.

In addition, donations designated for specific purposes and donations that cannot be spent are reported in the Endowment fund (see Section III.C.1 – Endowment). Donations also include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

With the exception of circumstances outlined in the preceding paragraph, donations are to be reported in the same fund as the corresponding expenditures (see Section II.B.9).

Line 15 Individuals

  • This line includes families.

Line 16 Business enterprises

  • Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 17 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

  • A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes. Funds contributed to an institution by a non-consolidated charitable foundation would be reported here.
  • Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(iv) Non-government grants and contracts

Non-government grants and contracts provide financial support under certain specific stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. The amounts received by an institution are not considered as charitable donations for tax purposes and therefore are ineligible to be receipted as charitable donations for federal income tax purposes.

Lines 18 to 20 categorize "non-government grants and contracts" by individuals, business enterprises, foundations and not-for-profit organizations.

Line 18 Individuals

  • This line includes families.

Line 19 Business enterprises

Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 20 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

  • A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes.
  • Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(v) Investment Income

Investment income includes income from dividends, bonds, mortgages, short-term notes and bank interest. Bond interest would include an accrual for stripped bonds (see Section II.B.3). Investment income also includes realized and unrealized gains and losses on investment transactions, if the gains and losses are reported in the audited financial statements, regardless of how investments have been designated by the institution (held for trading or not).

Investment income excludes income from a non-consolidated charitable foundation. Income from a non-consolidated charitable foundation should be reported on line 17 (Not-for-profit organizations).

Included in this section are endowment and other investment income (Line 21 and 22).

Line 21 Endowment

  • Investment income earned on endowment funds is reported on this line under the same fund as the corresponding expenditures.
  • Investment income earned on endowment funds and used to preserve the capital value of the Endowment fund is reported on this line under the Endowment fund.
  • Expenditures incurred to earn investment income, such as the cost of an investment manager(s) to manage the endowment funds, are to be reported "net" of the investment income.

Line 22 Other investment

  • Investment income earned on all funds other than endowment funds is reported on this line under the same fund as the corresponding expenditures.
  • Other investment income also includes charges for deferred or installment payments and for unpaid student tuition and other fees.
  • Any significant non-recurring items should be explained by way of accompanying notes or in the observations and comments section at the bottom of Table 1.

(vi) Other

Other income (Lines 23 and 24) includes sale of services and products, and miscellaneous.

Line 23 Sale of services and products

  • This line includes external sales and external cost recoveries (see Section II.B.8).
  • External sales and external cost recoveries include sales to outside organizations, such as those for laboratory tests, space rental, utilities and incidental income (including athletic gate receipts, parking fees, conferences and various medical clinics).
  • This line also includes rental income from residences and parking.
  • Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products.
  • For ancillary services (see Section III.C.1 – Ancillary), this line includes both external and internal sales (see Section II.B.8).
  • Internal sales, other than those originating from ancillary services, and internal cost recoveries are not reported as income.

Line 24 Miscellaneous

  • Miscellaneous income includes commissions, royalties and fees from the use of institution owned rights or properties, or fees for services rendered. Miscellaneous also includes library and other similar fines, rentals, net gain or loss on sale of fixed assets and any type of income not identified in the other categories of income.
  • Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products (line 23).

3. Expenditures by Fund (Table 2)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 2, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of expenditures to be reported in Table 2 are identified on the left-hand side of the Table. Where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting expenditures, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds used to acquire capital assets (see Section II.B.6) and the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

Expenditures include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The repayment of principal will not be reported as an expenditure (see Section II.B.11).

Lines 1 to 20 report expenditures that are generally recurring, with a sub-total for lines 1 to 20 reported on line 21. Lines 22 and 23 report significant periodic expenditures such as those for buildings, land and land improvements (line 22) and unusual or non-recurring expenditures, referred to as lump sum payments (line 23), such as those for special assisted early retirement programs. The total of all expenditures is reported on line 24.

The types of expenditures to be reported in Table 2, by line, are as follows:

Lines 1 – 3: Salaries and wages

Salaries and wages are categorized as academic salaries (lines 1 and 2) and other salaries and wages (line 3). Academic salaries are reported by academic ranks (line 1) and by other instruction and research (line 2).

The following types of payments are to be reported as salary and wage expenditures:

  • compensation payments, such as payments for salary continuance during sick leave or maternity leave,
  • severance payments as a result of terminations in the normal course of business, and
  • vacation pay (see Section II.B.7).

Certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution are reported on an accrual basis as lump sum payments (line 23).

With the exception of vacation pay, the amounts to be reported as salaries and wages in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.

Lines 1 – 2: Academic salaries

Academic salaries are reported by academic ranks and by other instruction and research.

Line 1 Academic ranks

  • This line includes payments to both full and part time staff members who hold an academic rank at the reporting institution and are engaged in instruction and research activities.
  • The academic ranks include deans, professors, associate professors, assistant professors and lecturers.
  • Academic salaries also include payments to staff members in the academic ranks for various types of leave such as administrative, academic or sabbatical.

Line 2 Other instruction and research

  • This line includes payments to both full and part time staff and non-staff members without academic rank at the reporting institution, but who are engaged in instruction and research activities.
  • The staff and non-staff members include instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post‑doctoral fellows, and others.
  • Other instruction and research salaries also include payments made to graduate and undergraduate students undertaking instruction and research activities.

Line 3 Other salaries and wages

  • This line includes salaries and wages not reported on lines 1 and 2. Specifically, other salaries and wages includes payments to all full and part time non-instructional (support) staff including among others, technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, trades and maintenance.
  • Other salaries and wages also includes payments to individuals who may hold an academic rank, or equivalent thereto, but are engaged in activities other than instruction and research. Examples of such individuals include the president, vice-presidents, certain professional librarians and computing center personnel.

Line 4 Benefits

  • Pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis (see Section II.B.7). Otherwise, the amounts to be reported as benefits in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.
  • Benefits include the cost of an institution's contributions (with respect to salaries) for pensions (including payments for actuarial deficiencies and past service liability), group life insurance, salary continuance insurance, dental plans, workers' compensation, health taxes, tuition remission, employment insurance and other costs of an employee benefit programs.
  • Benefits also include the cost of benefits paid during early retirement periods, as well as the cost of post retirement benefits.
  • Whenever an institution pays a premium or sets aside a negotiated amount for an employee, these amounts should be included as Benefits.
  • Memberships or other perquisites of employment are not reported as Benefits.

Line 5 Travel

  • Travel includes expenditures on recruitment, travel, moving and relocation of staff, field trips and all other types of travel necessary for the operation of the institution.

Line 6 Library acquisitions

  • Library acquisitions include all purchases of, and access to (including electronic access), books, periodicals and other reference materials for the institution's main branch and faculty or departmental libraries.
  • Cost of binding may also be included if normally considered part of the acquisition cost.

Line 7 Printing and duplicating

  • This line includes expenditures that would normally be consumed in the fiscal year such as printing, duplicating, photocopying, reproductions, illustrations, publishing and the related supplies.

Line 8 Materials and supplies

  • Materials and supplies include expenditures that would normally be consumed in the fiscal year such as sports supplies, stationery, computer and other office supplies.
  • Also included are material and supplies for teaching and laboratories. Laboratory supplies include chemicals, instruments, animals, feed and seed.
  • Small dollar value equipment and computer software items should be reported under furniture and equipment purchase (line 18).

Line 9 Communications

  • Communications includes telephone, data communications, mailing and courier, but excludes expenditures reported as equipment rental and maintenance (line 19).
  • Telephone includes watts lines, line services, long distance and other charges.

Line 10 Other operational expenditures

  • This line includes space rental, property taxes, institutional membership fees, insurance, meals, advertising and promotion, and doubtful accounts.
  • Space rental includes the cost of renting space and land on a long-term basis.
  • Property taxes include all taxes paid directly to municipalities by the institution, whether assessed on property values or based on student population.
  • Institutional membership fees include fees paid by the institution to outside organizations in lieu of membership.
  • This line includes all other expenditures that are not reported elsewhere.

Line 11 Utilities

  • Utilities include expenditures for items such as electricity, water, natural gas, fuel and sewer.
  • Utilities also include the generating costs for electricity, steam, water, and natural gas.

Line 12 Renovations and alterations

  • This line includes expenditures for renovations and alterations to the existing space of the institution, whether the expenditures are internally performed or externally contracted.

Line 13 Scholarships, bursaries and prizes

  • This line includes payments to students (except those for which the student is required to perform service for the payment) such as those for fee remission, prizes and awards.
  • Payments for which the student is required to perform service for the payment are reported as other instruction and research (line 2), and include payments to graduate and undergraduate students who are instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.

Line 14 Externally contracted services

  • This line includes all expenditures for services contracted to external agencies except for renovations and alterations (line 12), professional fees (line 15), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).
  • Examples of expenditures to be included are cleaning contracts, security services, snow removal and similar time and material contracts, and food services.
  • Where food services are contracted, the contract amount in total should be shown on this line and not as cost of goods sold (line 16) or any other expenditure types, even though the contractor may provide a breakdown of costs.

Line 15 Professional fees

  • Professional fees include all fees paid to legal counselors (including retainers for the negotiations of collective agreements), auditors, and computer, human resource and other consultants.
  • This line excludes consulting fees for renovations and alterations (line 12), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).

Line 16 Cost of goods sold

  • Cost of goods sold is to be used where an inventory method of accounting is normally employed, (e.g. bookstore, food services) and should include the laid down cost of goods purchased for resale only. The remaining costs of operating the service, such as salaries and supplies, are to be shown in their respective expenditure types.
  • Where a service is externally contracted, particularly for ancillary services, the total costs of the contract should be included in externally contracted services (line 14). For example, contracted food services are to be reported on line 14, under the Ancillary fund.
  • The cost of goods sold is to be reported under the same fund as the income from the sale of the product (see Section III.C.2 – line 25).

Line 17 Interest

  • This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments
  • Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.B.11).

Line 18 Furniture and equipment purchase

  • This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
  • This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
  • This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
  • Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
  • Amortization is not reported as an expenditure.
  • Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures.

Line 19 Equipment rental and maintenance

  • This line includes all rental and maintenance expenditures for furniture and equipment including laboratory equipment (other than consumables), administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, computing equipment, maintenance equipment and telephone equipment.
  • This line also includes lease purchase contracts, where the lease is an operating lease for accounting purposes.
  • This line also includes expenditures for equipment repairs and maintenance contracted to external agencies.

Line 20 Internal sales and cost recoveries

  • The preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net" (see Section II.B.8). The preferred method of reporting internal cost recoveries is direct allocation (see Section II.B.8). Where the preferred method is not possible or feasible, this expenditure type can be used, but when it is used, the internal sales and cost recoveries for all funds, when added together, must equal zero.
  • This line includes internal sales, other than those originating from ancillary services, and internal cost recoveries (see Section II.B.8).
  • Internal sales originating from ancillary services are to be reported as sale of services and product (see Section III.C.2 – line 25).
  • Common examples of internal cost recoveries include the overhead recovery of administrative costs and the indirect costs of research between the General operating fund and the Ancillary and Sponsored research funds, and the overhead recovery of utility (unless the utility is an ancillary service) and maintenance costs between the General operating fund and the Ancillary fund.
  • To provide better functional comparisons of types of expenditures, institutions are asked to minimize the use of this line to the extent possible.

Line 21 Sub-total

  • This line is the sub-total of all expenditures reported on lines 1 to 20.

Line 22 Buildings, land and land improvements

  • Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
  • Furniture and equipment purchases are reported on line 18.
  • The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
  • Amortization is not reported as an expenditure.
  • Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures).

Line 23 Lump sum payments

  • This line includes certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution. The characteristics of the payments are such that similar transactions or events are not expected to occur frequently over several years, or do not typify normal business activities of the institution.
  • Lump sum payments are reported on an accrual basis.
  • Examples of lump sum payments include payments under downsizing or special assisted early retirement programs.
  • Severance payments as a result of terminations in the normal course of business are reported as salary and wage expenditures (lines 1 to 3).

4. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. However, unlike Table 2 (which is organized by fund), Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and academic support, Student services, Physical plant and External relations. These functions are reported in columns 1 to 8, with the total of the functions reported in Column 9. The amounts in Column 9 should be identical to the amounts in Table 2, Column 1 (General operating).

This section provides details to assist preparers to segregate, by function, the various activities and types of expenditures under the General operating fund. Unless otherwise indicated, the definitions, explanations and examples presented in Section III.C.3 for types of expenditures also apply to this section. In addition, as noted previously, where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated heading regardless of the institution's practice. For example, health services and intramural and intercollegiate athletics are to be reported under the Student services function although they may be reported as ancillary services in the institution's financial statements or its internal management reports.

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.B). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.B.8) and use of estimates (see Section II.B.13).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

The Instruction and non-sponsored research function in the General operating fund includes all direct costs of faculties, academic departments (including salaries of academic deans and their offices), graduate school, summer school, credit extension, and other academic functions and expenditures attributable to this function.

(ii) Non-credit instruction

The Non-credit instruction function in the General operating fund includes lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units. Normally where there is non-credit tuition income reported on line 13 under the General operating fund in Table 1, the corresponding expenditures (not necessarily equal to the income) will be reported under this function.

(iii) Library

The Library function in the General operating fund includes the institution's Archives and other activities related to the institution's main branch and faculty or departmental libraries. The expenditures include the salary and wage costs of providing the library services as well as the cost of books and periodicals.

(iv) Computing and communications

The Computing and communications function in the General operating fund includes only the activities of centralized computing and communication facilities.

A centralized computing facility refers to computer related activities and resources that have been organized under the management of a central administration. The computing facility is usually seen as an institutional resource that is available on an institution-wide basis and is the most effective way of providing certain services supportive of the institution's research and administrative activities. Such a facility usually results from factors including economies of scale, a large number of users who require a wide variety of services, and a high degree of technical expertise required in computer operations.

This function does not include the activities of local or decentralized stand-alone computer installations that are under the management of, and were established for the main purpose of providing services to a single division or department. The expenditures for decentralized computing facilities are to be included under the related functions and funds, as appropriate.

A centralized communications facility includes the costs of telephone equipment rental, service, acquisition and switchboard, including related personnel and other costs. The expenditures for decentralized communications facilities are to be included in the related functions and funds, as appropriate.

If an institution employs a charge-out system for central computing time or communications equipment usage, expenditures should be combined and reported under this function.

Any sales to, or recoveries from, other functional areas or funds, or outside users, are considered to be either an internal or external cost recovery and are to be reported according to the uniform reporting practice for internal and external cost recoveries (see Section II.B.8).

(v) Administration and academic support

The Administration and academic support function in the general operating fund covers expenditures in the two broad areas of academic support and other support services. Other support services include administration. These areas are combined and reported in Table 4 under Administration and academic support.

The academic support area of the Administration and academic support function includes all activities provided by an institution in direct support of Instruction and non-sponsored research. This area includes the following types of activities:

  • the positions of vice-president academic and research (or their equivalents) and their offices
  • faculty and instructional support services
  • research administration (including grants and contracts administration)
  • registrar's and graduate students office (including calendars, admissions, student records and related reporting)
  • convocation and ceremonies
  • co-op program administration
  • central animal services
  • central shops for instruction and research (machine shop, glass blowing, electronics shop)
  • distance education support
  • instructional technology and audio visual services
  • academic class scheduling

The administration area of the Administration and academic support function includes the following activities:

  • administration, planning and information costs and activities associated with the positions of president and vice‑president (or their equivalents) and their offices, except for the positions of vice-president academic and research (or their equivalents) and their offices, which are included in the academic support area. Administrative costs for activities such as fundraising, development, alumni and external communications are included in the external relations area.
  • finance, including investment management, internal audit and accounting
  • human resources (personnel)
  • institutional research
  • board and senate secretariat
  • printing and duplicating services.

Specific types of expenditures in the administration area include the following:

  • professional fees including legal, audit, human resource and other consulting fees that are not specifically attributable to another function. Computer consulting fees are included if the computing facilities are decentralized
  • general university memberships
  • liability and E & O insurance (fire, boiler and pressure vessel, and property insurance are reported under the Physical plant function).

The appropriate reporting for computing, communications, purchasing, receiving and stores will depend upon whether the institution operates with centralized or decentralized facilities. If the institution has centralized facilities for computing and communications, the activities should be reported under the Computing and communications function. If the institution has centralized facilities for purchasing, receiving and stores, the activities should be included in the administration area of the Administration and academic support function. If any of computing, communications, purchasing, receiving or stores is decentralized, then these activities should be included under the related functions and funds, as appropriate.

(vi) Student services

The Student services function in the General operating fund includes the cost of services (other than direct teaching, research and administrative services) provided to students by the institution. Generally, these services will include:

  • the dean of students and the dean's office
  • counseling and chaplaincy services
  • career guidance and placement services
  • intramural and intercollegiate athletics (not physical education)
  • student health services
  • student accommodation services (not residences)
  • student transportation services
  • student financial aid administration
  • bursaries, scholarships and prizes
  • grants to student organizations, including the student union
  • student programs, including music, drama and student center
  • student day care center
  • any other student services, social or cultural activities funded by the institution

These services may be provided from the General operating fund income in whole, or in part by a specific fee included in the student incidental fee structure. Where an institution acts in an agency capacity, however, and collects student fees on behalf of student controlled and administered activities such as student councils or federations, the fees collected by the institution are to be excluded from income of the institution. The amount turned over to the benefit of the student council or federation is to be excluded from expenditures of the institution.

(vii) Physical plant

The Physical plant function in the General operating fund includes expenditures related to the physical facilities of the institution. The expenditures include the physical plant office, space planning, maintenance of buildings and grounds, custodial services, utilities, vehicle operations, security and traffic, repairs and furnishings, renovations and alterations, mail delivery services, long-term space and property rental, and municipal taxes (including those for which compensatory grants are received from government).

Physical plant also includes fire, boiler and pressure vessel, and property insurance. All other insurance is reported in the administration area of the Administration and academic support function.

(viii) External Relations

The external relations area includes all activities provided by an institution in support of ongoing external relations. These activities include fundraising, development, alumni, public relations and public information or external communications. The related administrative costs from the office of the vice-president(s), or equivalent, responsible for one or more of these activities should be included in this area.

Guidelines Financial Information of Universities and Colleges Canadian Association of University Business Officers (CAUBO) 2018/2019

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I. Preamble

II. General Information

III. Detailed Instructions for Institutions Reporting Financial Data

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I. Preamble

Financial Information of Universities and Colleges is an annual publication prepared by Statistics Canada for the Canadian Association of University Business Officers (CAUBO). CAUBO obtains the financial data for the publication by undertaking an annual survey of its degree granting member institutions. Users have indicated that the publication is a comprehensive reference source for the financial data of universities and colleges in Canada.

The financial data in the publication is based on an annual return completed and submitted by each member institution. The hard copy of the publication reports the financial data individually, by institution, and in aggregate, by province, region and nationally.

A. General

These Guidelines are intended to assist both users and preparers of the financial data reported in the annual return; specifically, these Guidelines will assist

  • Users –
    • to understand the limitations of the financial data;
    • to understand the different and distinct purposes between an institution's audited financial statements, its internal management reports and its annual return; and,
    • to understand, in general terms, the prescribed reporting practices underlying the financial data in the annual return.
  • Preparers –
    • to understand, in general terms, the users of the annual return and their information requirements;
    • to appreciate the differences between accounting principles for audited financial statements, internal management reports and prescribed reporting practices; and,
    • to appreciate that the financial data in the annual return must be consistent from one year to the next, and comparable between institutions.

The Guidelines are organized as follows:

Section II provides general information for both users and preparers of the annual return. This section discusses financial reporting by institutions and identifies the users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return form in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

Section III provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return.

B. Limitations

While users require financial data that are consistent from one year to the next and comparable between institutions, users must also appreciate that notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data. The data is most useful when aggregated and used for trend analysis. As users move from aggregated data to data that directly compares institutions, either individually or even between provinces or regions, the comparability of the data has limitations.

Limitations in the comparability of the data can result because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. Limitations can also result from other inherent differences. Institutional comparisons are subject to interpretation and clarification because of differences such as size, academic programs, structure, physical environment, management philosophy, and budgetary and accounting procedures. Interregional comparisons must also recognize differences such as various sources of funding, fiscal year-end dates varying from March 31st to June 30th, and variations in provincial policies and provincial funding responsibilities.

Specific examples where differences between institutions result in limitations in the comparability of financial data include:

  • Definition of research – The definition of research used by an institution will determine the income and expenditures that are reported in the Sponsored research fund. For example, clinical trials may or may not be defined as research and therefore may or may not be reported as sponsored research expenditures.
  • Hospitals and hospital based medical research – The amount and level of detail reported by institutions for hospitals and for hospital based medical research varies depending upon the corporate relationship between the institution and the hospital.
  • Canada Foundation for Innovation (CFI) – Provincial matching grants – while an institution separately reports certain specific provincial government grants that are earmarked as CFI matching grants, not all provincial CFI matching grants are separately reported because not all are specific and earmarked.
  • Internal sales and cost recoveries – Depending upon particular management information systems and business practices, an institution may report amounts by reducing offsetting expenditures or as internal cost recoveries.
  • Computing and communication costs – The amount reported by institutions for computing and for communication costs will vary depending upon whether an institution has a centralized or decentralized structure for computing and for communications.

In addition, comparisons of financial data over multiple years should be done with caution because of changes in generally accepted accounting principles that could alter the underlying data and changes in the Guidelines that govern the reporting of the data.

II. General Information

This section provides general information for both users and preparers of the annual return. It discusses financial reporting by institutions and identifies the users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

A. Financial Reporting by Institutions

As previously stated, the CAUBO annual return is a comprehensive reference source for the financial data of universities and colleges in Canada. The annual return, however, is not the only source for financial information for individual institutions. An institution's primary financial report is its annual financial statements.

An institution's financial statements are prepared in accordance with generally accepted accounting principles and are subject to audit by external auditors. The financial statements are a public document and represent an accounting by the institution's Board of its financial stewardship of the institution as a whole.

An institution's annual return is prepared in accordance with prescribed reporting practices. An institution's annual return is not subject to audit, but is reconciled to its audited financial statements. The annual return is also available to the public, but rather than representing an accounting of financial stewardship, the annual return provides financial data for statistical comparisons among institutions and for trend analysis.

These two reports serve different and distinct purposes. Using audited financial statements, detailed comparisons of financial data between institutions are difficult, if not impossible. For statistical comparisons between institutions and for trend analysis, users of the financial data should refer to the CAUBO annual return. While the CAUBO annual return reports financial data that is more comparable between institutions and lends itself to validation, users should be aware of the limitations in the comparability of the data (see Section I.B).

B. Users of the Annual Return

Participating institutions submit the completed annual return to CAUBO for data verification and compilation by Statistics Canada. Once compiled and published, comparative statistics can be calculated and analyzed either for all institutions combined or for a group of institutions based on one or more characteristics common to the group. Examples of common characteristics include size, location, graduate programs and medicine.

The financial data is used for many and varied purposes. For example, at the aggregate level, the annual return is the principal source of financial data for the estimates of higher education research and development expenditures that are reported in Canada, and reported internationally, for Canada. At the institutional level, the financial data is used to establish the eligibility levels for funding under programs such as the Canada Foundation for Innovation (CFI).

The financial data is available to many and varied users. Common users include Statistics Canada and clients of Statistics Canada, associations such as AUCC (Association of Universities and Colleges of Canada), granting councils, other Federal and Provincial government departments and agencies, university analysts and other internal university constituencies, and the external research community.

By identifying users of the annual return and understanding their information requirements, reporting practices that best meet user needs can be determined. A point that cannot be overemphasized, however, is that the financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and has been prepared in accordance with the Guidelines to facilitate comparability between institutions.

C. Prescribed Reporting Practices

The audited financial statements of reporting institutions are prepared in accordance with generally accepted accounting principles (GAAP). For individual institutions, adherence to GAAP results in consistency of reported financial results from one year to the next.

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. To the extent institutions make different choices, the financial data, while consistent for one institution from one year to the next, may not be comparable between institutions. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition to the differences that exist between the financial data of institutions when they choose different practices from equally acceptable alternatives, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

By way of highlights, users and preparers of the financial data should note the following points that apply to the annual return, even though they may represent differences from the practices normally followed by individual institutions in reporting financial information:

  • Restricted funds include both external and internal restrictions, rather than external only.
  • Certain restricted income not expended in the year, such as income in the Sponsored research fund, is reported on the funds flow approach, rather than deferred (see Section II.E.4).
  • Capital expenditures are reported on the funds flow approach, rather than capitalized and amortized (see Section II.E.6).
  • Certain expenditures, such as vacation pay, pension costs and future benefits, are reported on the cash basis, rather than accrued (see Section II.E.7).
  • Institutions are encouraged to minimize interfund transfers by reporting income and the corresponding expenditures in the same fund (see Section II.E.9).
  • Users require income and expenditure data, only; therefore, a complete set of financial statements is not reported.

These Guidelines are not intended to conform an institution's annual return to its financial statements or its internal management reports. The prescribed practices, including the uniform reporting practices that follow, may or may not be in accordance with generally accepted accounting principles. These Guidelines are intended to promote comparability of financial data between institutions, while maintaining consistency.

D. Reconciliation to Audited Financial Statements

By following prescribed reporting practices, each institution will have one or more differences between its annual return and its audited financial statements. To ensure credibility of the financial data reported by an institution, each is required to reconcile the data in its annual return to its audited financial statements.

The reconciliation is reported in the Statement of Changes in Net Assets by Fund (Section III.C.4). While the types of items causing the differences between the two reports may vary among institutions, the number of such items is relatively few. The common reconciling items have been identified and can be reported on specified lines in the Statement of Changes in Net Assets by Fund.

E. Uniform Reporting Practices

For comparability of financial data between institutions, while maintaining consistency, reporting institutions and the preparers of the annual return within those institutions must comply with the Guidelines in general, and specifically with the uniform reporting practices. The uniform reporting practices, and the detailed instructions that follow in Section III, have been developed recognizing that balance is required between the information requirements of the users of the annual return and the response burden that is placed on the preparers. The uniform reporting practices are as follows:

1. Basis of Consolidation

For related and affiliated entities and except for certain research activities as noted below, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity is only reported in the notes to the consolidated financial statements, then the financial data is not reported in the annual return. To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to complete an affiliation report providing information for each legal entity that is consolidated with the annual return (see Section III.C.6 – Part I).

Sponsored research data are sometimes used for allocation purposes and users often look to the sponsored research reported by institutions as the main source of data for total funding of research activities of academic staff in Canada. As a result, institutions may wish to report separately certain additional research activities of their academic staff. Therefore, as an exception to the above practice whereby financial data in the annual return is reported on the same basis as that used for the consolidated financial statements, institutions are permitted, under certain conditions, to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). Institutions that report sponsored research data that is conducted in entities that are not consolidated are required to complete an affiliation report identifying each non-consolidated entity and the amount included in the annual return (see Section III.C.6 – Part II).

Given the different relationships existing across Canada between institutions and their affiliated hospitals, for example, this exception will also increase the comparability of research data across institutions.

For clarity, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

The financial data will be reported following a form of fund accounting. Fund accounting classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution, or in accordance with directions issued by the governing body of the institution.

A fund is an accounting entity with a self-balancing set of accounts for recording assets, liabilities, a fund balance, and changes in the fund balance. Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. The fund groups reported in the annual return, with a brief explanation of each, are as follows:

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund).

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.E.1).

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Section III.C.1 provides additional information and explanatory comments on each of the above funds.

3. Accrual Concept

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting. The accrual concept refers to the method of recording transactions where income is reported in the period in which the income is considered to have been earned, rather than received; and expenditures, in the period in which the expenditures are considered to have been incurred, rather than disbursed. An example of the application of this concept to an income item is the accrual for interest earned, but not received; and, to an expenditure item, is the accrual for retroactive salary costs earned, but not paid.

Exceptions in the annual return to the accrual concept include –

  • the funds flow approach for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.E.4),
  • the funds flow approach for reporting income and expenditures for capital asset transactions (see Section II.E.4), and
  • the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.E.7).

4. Funds Flow Approach

For specific types of activities, income will be reported in the annual return following a funds flow approach; that is, for both Special purpose and trust, and Sponsored research (see Section III.C.1), the funds are reported as income in the period in which the funds are received or receivable. The corresponding expenditures, on the other hand, are reported consistent with the accrual concept; that is, in the period in which the expenditures are incurred. For example, when an institution is awarded a research contract, the income is reported when the funds are received or receivable under the terms of the contract.

For CAUBO reporting purposes, income and the corresponding expenditures are to be reported in the same fund (see Section II.E.9).

Where an institution defers the income noted above in its audited financial statements, the difference between the funds flow approach and the deferral method must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – line 11).

5. Guidance on Use of the Correct Fund

For all funds the matching principle applies; that is the revenue and related expenditure should be recorded in the same fund. it is not as straightforward to decide whether the revenue or expenditure source should dictate the fund where they are recorded. Depending upon the fund, there is not one method that says that expenditures should be recorded in the same fund as the revenue (expenditures follow revenues) or vice versa (revenues follow expenditures). Other reporting considerations have taken precedence over this consideration. However, while the applicable method may not be consistent across all funds, it is consistent within a given fund. The following shows the method to follow for each fund:

Operating Fund – expenditures follow revenues; Special Purpose & Trust Fund – expenditures follow revenues; Sponsored Research Fund – expenditures follow revenues; Ancillary Fund – expenditures follow revenues; Endowment Fund – revenues follow expenditures; Capital Fund – expenditures follow revenues.

6. Capital Assets

The uniform reporting practice in the annual return for capital expenditures is to follow the funds flow approach, rather than to capitalize and amortize. Funds received to acquire capital assets are reported as income in the period in which the funds are received or receivable. Funds used to acquire capital assets are reported as expenditures in the period in which the funds are paid or payable.

For CAUBO reporting purposes, capital expenditures are to be reported in the same fund as the corresponding income. Specifically, capital expenditures are only reported in the Capital fund when the corresponding income is reported in the Capital fund.

The difference between the funds flow approach and capitalized and amortized expenditures must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – lines 9 and 10).

7.Vacation Pay, Pension Costs and Future Benefits

Vacation pay, pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis. The cash basis refers to the method of recording transactions where expenditures are reported in the period in which cash is disbursed.

Where an institution accrues the expenditures noted above in its audited financial statements, the difference between the cash basis and the accrual basis must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – lines 12 and 13).

8. Sales and Cost Recoveries

The practices followed by institutions in reporting sales and cost recoveries in their financial records vary significantly and, for the most part, are dependent upon the particular management information systems and business practices of the respective institutions.

For the annual return, as a general practice, sales and cost recovery amounts are to be reported at "gross", rather than "net". "Gross" means that the sales and the corresponding cost are reported as separate items. "Net" means that the sales and corresponding cost are combined, and the difference is reported as a separate item. Reporting amounts at "gross" provides users of the financial data with better information than reporting at "net".

Sales and cost recovery transactions can generally be classified as external sales, internal sales, external cost recoveries and internal cost recoveries.

  • (a) External sales and external cost recoveries – "third party" transactions, where the price to the external party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price may or may not include a profit component.
  • (b) Internal sales – transactions between funds or functions, where the price to the internal party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price includes a profit component. Internal sales exclude transactions based specifically on indirect or overhead costs. For the purposes of the annual return, internal sales will be categorized by those sales originating from ancillary services (see Section III.C.1 – Ancillary) and those sales originating from other funds or functions.
  • (c) Internal cost recoveries – the recovery, allocation, charge-out or transfer of costs between funds or functions. Internal cost recoveries refers specifically to indirect or overhead costs.

External sales, external cost recoveries and internal sales originating from ancillary services are to be reported as sale of services and products (see Section III.C.2 – line 25).

As an exception to reporting amounts at "gross", and also to avoid double counting of income and expenditures, the preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net". To report at "net", income in the fund or function selling the services or product is netted against the expenditures in that same fund or function. The fund or function purchasing the services or product reports the expenditure. Alternatively, where "netting" is not possible or feasible within a fund or function, the internal sales can be reported separately under an expenditure line item (a recovery) in both the fund or function selling the services or product and the fund or function purchasing the services or product (see Section III.C.3 – line 20).

Internal cost recoveries are also to be reported in such a manner as to avoid double counting of expenditures. The preferred method is direct allocation – that is, by reducing the expenditure types in the fund or function from which the costs are allocated, offset with a corresponding increase in the same expenditure types in the fund or function to which the costs are allocated. This approach provides users with better functional comparisons of individual expenditure line items. Alternatively, where direct allocation is not possible or feasible, the internal cost recoveries can be reported separately under an expenditure line item (a recovery) in the fund or function from and to which the costs are allocated (see Section III.C.3 –line 20).

9. Interfund Transfers

Situations arise where in the normal course of operations, an institution reports income in one fund, but reports the corresponding expenditure in another fund. In such situations, the institution records a transfer from the fund in which the income was received, to the fund in which it is expended. This transfer is referred to as an interfund transfer.

These Guidelines encourage institutions to report, to the extent possible, income and the corresponding expenditure in the same fund. For example, capital expenditures are to be reported in the same fund as the corresponding income and investment income earned on trust and endowment funds is to be reported in the same fund as the corresponding expenditures. This approach provides users with better financial data to calculate statistics such as the relationship between income and expenditures, by fund.

The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer. Other examples include interfund transfers approved by the institution's governing body. Interfund transfers are reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 5 and 8).

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item. As an income and expenditure item, gifts-in-kind must be reported consistent with the CAUBO uniform reporting practices.

11. Internally Restricted Net Assets

Internally restricted net assets or fund balances are commonly referred to as appropriations or reserves. Changes in fund balances reported in an institution's financial statements occur in part as a result of approved transfers or the appropriation of funds for specific future purposes. For the annual return, an increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section III.C.4 – line 19).

12. Borrowing and Principal Repayment

The borrowing and repayment of principal will not be reported as income or expenditure. Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 6 and 7). However, interest payments will be reported as expenditures in the appropriate fund.

13. Full Costing of Ancillary Services

Ancillary services (see Section III.C.1 – Ancillary) should include all direct expenditures and cost allocations related to ancillary operations. Cost allocations, for example, should include a reasonable allocation for utility (unless the utility is an ancillary service) and plant maintenance, and for the institution's management and administrative support. Cost allocations to ancillary services are internal cost recoveries (see Section II.E.8) in the fund or function from which the costs are allocated.

14. Use of Estimates

To complete the annual return in accordance with these uniform reporting practices, costs may have to be allocated among funds and functions. Where cost allocations are required, the allocations can be based on best estimates.

15. Double Counting

In certain situations, an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return. These entities could be included in the annual return for either reason noted in the uniform reporting practice on "Basis of Consolidation" (see Section II.E.1). In such situations, the institution submitting the annual return must ensure that total income and total expenditures are only reported once. The types of income to be reported should correspond to the original source of the funds. The types of expenditures to be reported should correspond to the final use of the funds. The intervening disbursements or transfers of funds between related or affiliated entities should not be reported. Furthermore, the institution must ensure that the income and expenditures are reported in the same fund (see Section II.E.9).

Also, care should be exercised in situations where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting member institutions of CAUBO. This is particularly important in the case of large research grants such as Networks of Centres of Excellence, where one institution, the administrative centre, is responsible for disbursing funds to other participating institutions. In such situations, the reporting institution should report the funds received "net" of the funds disbursed or transferred. This practice avoids double counting of income and expenditures when annual return data is aggregated for provincial, regional and national totals.

III. Detailed Instructions for Institutions Reporting Financial Data

This section provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return. Preparers of the financial data should review the previous sections of the Guidelines before proceeding.

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.5 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and is comparable to other institutions. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return is reported in Tables 1 to 7. The contents of the annual return are as follows:

  • General Information and Instructions
  • Table 1. Income by Fund
  • Table 2. Expenditures by Fund
  • Table 3. Statement of Changes in Net Assets by Fund
  • Table 4. General Operating Expenditures by Function
  • Table 5. Affiliation Report
    • Part I: Separate Legal Entities Consolidated
    • Part II: Separate Legal Entities not Consolidated
  • Table 6. Other Federal Government Departments and Agencies – Grants and Contracts
  • Table 7. Provincial Government Departments and Agencies – Grants and Contracts

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may not be comparable to other institutions. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

An institution may also use the space provided at the bottom of each Table for any observations and comments that the institution wishes to make regarding items not covered in the annual return.

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.E.14).

C. Definitions, Explanations and Examples

The funds are discussed first to assist the preparer to segregate the various income and expenditure items for reporting purposes. The financial data should be reported by fund in Tables 1, 2, 3, 6 and 7 of the annual return. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table is discussed.

1. Funds

Fund accounting (see Section II.E.2) classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution (external restrictions) or in accordance with directions issued by the governing body (internal restrictions). Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. For the annual return, the fund groups are General operating, Special purpose and trust, Sponsored research, Ancillary, Capital, and Endowment.

Preparers should note the following:

  • restricted funds include both external and internal restrictions,
  • income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.E.1),
  • interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.E.9),
  • differences resulting from compliance with the uniform reporting practices in these Guidelines (see Section II.E) and the principles followed in the institution's financial statements will be reconciling items in the Statement of Changes in Net Assets by Fund (see Section III.C.4).

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research. The general operating fund includes the costs of privately funded and non-credit programs.

Fund income includes provincial government grants (including research other than sponsored research), student tuition and other fees (for credit and non-credit courses), and income from private and other unrestricted sources. Fund income also includes investment income, if the corresponding expenditures are reported in the General operating fund.

Fund expenditures are for the general operating costs of the institution including instruction and research (other than sponsored research), academic support services, library, student services, administrative services, plant maintenance, external relations and other operating expenditures of the institution. Fund expenditures also include the purchase of capital assets, if the corresponding income is reported in the General operating fund.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund). Income is to be reported following the funds flow approach (see Section II.E.4).

Fund income includes designated gifts, benefactions and grants. Fund income also includes investment income, if the corresponding expenditures are reported in the Special purpose and trust fund.

Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Special purpose and trust fund.

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.E.1). Income is to be reported following the funds flow approach (see Section II.E.4).

Fund income includes funds to support research paid either in the form of a grant or by means of a contract from a source external to the institution. Income sources include government, private industry and donors. The federal grant allocation for Indirect Costs of Research would be included here. The corresponding expenditures should be reported as an internal cost recovery between the Operating and Sponsored Research Funds, similar to the treatment of overheads. Fund income also includes investment income, if the corresponding expenditures are reported in the Sponsored research fund.

Fund expenditures include activity funded from Sponsored research income and exclude activity funded from the General operating fund. Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Sponsored research fund. Fund expenditures also include internal cost recoveries (see Section II.E.8).

Funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Funding related to Canada Research Chairs are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

Within the Sponsored research fund, the first column in the applicable Tables is used to report income and expenditures for entities consolidated, and the second column, for entities not consolidated. Both columns combined represent the total Sponsored research reported by the institution. For the first column, "Entities Consolidated", reported amounts are based on the financial data of entities included in the consolidated financial statements of the institution.

For the second column, "Entities not Consolidated", institutions are permitted to separately report sponsored research, including hospital based medical research funding, that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated. Reporting of the sponsored research is permitted if all the following four conditions are met:

  • the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution. The term affiliated institution refers to all federated, affiliated and associated entities (see Section III.C.6).
  • academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
  • the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
  • the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

In addition, for "Entities not Consolidated", the amounts reported as income (Table 1, line 27, column 4) must equal the amounts reported as expenditures (Table 2, line 24, column 4).

To provide financial data that is consistent and comparable, the income and expenditure items for sponsored research for entities not consolidated are to be reported in accordance with these Guidelines. Although this financial data has not been subject to audit by the reporting institution, there is an expectation that the data has adequately documented support.

Institutions that report sponsored research for such entities are required to

  • acknowledge and represent in the Transmittal Letter that the four conditions above have been met, and
  • complete Part II of Table 5 identifying each entity and the amounts reported in the annual return (see Section III.C.6).

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research. Ancillary services exist to provide goods and services to students, faculty, staff, and others. Ancillary services charge a fee directly related to, although not necessarily equal to, the cost of the goods or services.

Ancillary services typically include bookstores, food services (dining hall, cafeterias, vending machines), residences and housing, parking, university press, publishing, laundry services, property rentals, university facility rentals, theaters, and conference centers.

All sales, external and internal, from ancillary services are reported as income (see Section II.E.8).

To report expenditures, full costing of ancillary services is required (see Section II.E.13). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.E.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Income and expenditures are to be reported following the funds flow approach for capital assets (see Section II.E.6).

Fund income includes grants and related investment income, donations, and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes.

Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Because capital expenditures are to be reported in the same fund as the corresponding income, not all capital expenditures will be reported in the Capital fund. For example, funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Investment income generated by endowments may be used for various purposes, with these purposes often restricted by donors. Investment income should be reported in the same fund as the corresponding expenditures. Expenditures, excluding those incurred to earn investment income, are to be reported in an appropriate fund other than the Endowment fund.

Expenditures incurred to earn investment income are to be reported "net" of the investment income. Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 1, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of income to be reported in Table 1 are identified on the left-hand side of the Table. If there is uncertainty as to which line to use to report a type of income, report the income on the line best describing the activity. For example, government funds to pay tuition fees for participants in a non-credit program should be reported on line 13 (Non-credit tuition), rather than under government grants and contracts. Furthermore, where the designation of a particular type of income in this Table differs from that used by an institution in its financial statements or its internal management reports, the type of income must be shown per the Guideline instructions regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.E.3). For reporting income, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds received to acquire capital assets (see Section II.E.6) and for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.E.4).

Income includes gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.E.10).

Borrowings will not be reported as income (see Section II.E.12). Any such amounts, however, will be separately reported on the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 6).

The six major categories of income are –

  • government departments and agencies – grants and contracts,
  • tuition and other fees,
  • donations, including bequests
  • non-government grants and contracts,
  • investment, and
  • other (including sale of services and products, and miscellaneous).

(i) Government departments and agencies – grants and contracts

Lines 1 to 11 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments. Grants and contracts from other provincial governments and from foreign governments are also reported in this category.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

To avoid double counting of government grants and contracts, income must only be reported once. In other words, where an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return, the transfers must be eliminated (see Section II.E.15).

Furthermore, and again to avoid double counting, where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting institutions of CAUBO, the funds received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

Federal

Lines 1 to 7 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies, including the federal portion of capital and other grants that flow through a provincial government. Income received from the six major federal government agencies is reported on lines 1 to 6, as applicable.

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

  • Income from Health Canada not reported under line 4 – Canadian Institutes of Health Research (CIHR) – should be reported in this line.

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research (CIHR)

Line 5 Canada Foundation for Innovation ( CFI )

  • CFI income is reported under the Sponsored Research fund.

Line 6 Canada Research Chairs

  • Funding for Canada Research Chairs is reported under the Sponsored Research Fund.

Line 7 Other federal (see Table 6)

  • Income from all other federal government departments and agencies is reported on this line with the details provided in Table 6 (see Section III.C.7). This would include grant allocations for the Indirect Costs of Research. A separate line is provided in Table 6 for Indirect Costs of Research.

Other

Lines 8 to 11 include all grants from, and contracts with, the province and its departments and agencies, municipal governments, other provinces, and foreign governments.

The line items under "other" are as follows:

Line 8 Provincial (see Table 7)

  • Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line with the details provided in Table 7 (see Section III.C.8).
  • Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

  • Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

Line 10 Other provinces

  • This line includes grants from, and contracts with, provinces other than the province with jurisdiction.

Line 11 Foreign

  • Examples of income to be reported on this line include grants from the National Endowment for Humanities, National Institutes of Health, and the National Science Foundation.

(ii) Tuition and other fees

The types of revenue (Lines 12 to 14) include credit course tuition, non-credit tuition and other fees.

Line 12 Credit course tuition

  • Credit courses are courses of instruction or programmed learning that are offered within a degree program; or, that may be granted status equivalent to a credit course within a degree program.
  • Credit courses are offered during the fall and winter sessions of a semester type operation, all three terms of a trimester operation and the year round operation of graduate schools and include intersession, spring session and summer session credit courses and credit extension.
  • Credit course tuition includes tuition and other mandatory fees related to the instruction of the courses, such as computer and laboratory fees.
  • Credit course tuition also includes fees for "make-up" or special courses that are related to the credit offerings of the institution, and fees for auditing in credit courses.
  • Credit course tuition should be reported on this line whether the cost of the credit course is subsidized or fully recoverable.

Line 13 Non-credit tuition

  • Non-credit programs are courses of instruction or programmed learning that are not credit courses (see line 12).
  • Non-credit tuition includes fees for lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units.
  • Government funds to pay tuition for participants in a non-credit program should be reported as non-credit tuition, rather than as government grants and contracts.

Line 14 Other fees

  • Other fees include all compulsory and non-compulsory fees charged to students such as health services, athletics, library, applications, late registrations, lockers and transcripts. These fees would be reported under the General operating fund.
  • Other fees exclude fees collected by the institution acting in an agency capacity. An example would be student fees collected on behalf of student controlled and administered activities such as student councils or federations.

(iii) Donations, including bequests

Donations are a voluntary transfer of cash or negotiable instruments made without expectation of return or benefits of any kind to the donor. Bequests flow from wills. Donations, including bequests, are considered to be gifts for tax purposes. Amounts received that are eligible to be receipted as charitable donations for federal income tax purposes are to be reported on lines 15 to 17, as applicable.

Lines 15 to 17 categorize "donations, including bequests" by individuals, business enterprises, foundations and not-for-profit organizations.

In addition, donations designated for specific purposes and donations that cannot be spent are reported in the Endowment fund (see Section III.C.1 – Endowment). Donations also include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.E.10).

With the exception of circumstances outlined in the preceding paragraph, donations are to be reported in the same fund as the corresponding expenditures (see Section II.E.9).

Line 15 Individuals

  • This line includes families.

Line 16 Business enterprises

  • Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 17 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

  • A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes. Funds contributed to an institution by a non-consolidated charitable foundation would be reported here.
  • Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(iv) Non-government grants and contracts

Non-government grants and contracts provide financial support under certain specific stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. The amounts received by an institution are not considered as charitable donations for tax purposes and therefore are ineligible to be receipted as charitable donations for federal income tax purposes.

Lines 18 to 20 categorize "non-government grants and contracts" by individuals, business enterprises, foundations and not-for-profit organizations.

Line 18 Individuals

  • This line includes families.

Line 19 Business enterprises

  • Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 20 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

  • A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes.
  • Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(v) Investment income

Investment income includes income from dividends, bonds, mortgages, short-term notes and bank interest. Bond interest would include an accrual for stripped bonds (see Section II.E.3). Investment income also includes realized and unrealized gains and losses on investment transactions, if the gains and losses are reported in the audited financial statements, regardless of how investments have been designated by the institution (held for trading or not).

Investment income excludes income from a non-consolidated charitable foundation. Income from a non-consolidated charitable foundation should be reported on line 17 (Not-for-profit organizations).

Included in this section are endowment and other investment income (Lines 21 and 22).

Line 21 Endowment

  • Investment income earned on endowment funds is reported on this line under the same fund as the corresponding expenditures.
  • Investment income earned on endowment funds and used to preserve the capital value of the Endowment fund is reported on this line under the Endowment fund.
  • Expenditures incurred to earn investment income, such as the cost of an investment manager(s) to manage the endowment funds, are to be reported "net" of the investment income.

Line 22 Other investment

  • Investment income earned on all funds other than endowment funds is reported on this line under the same fund as the corresponding expenditures.
  • Other investment income also includes charges for deferred or installment payments and for unpaid student tuition and other fees.
  • Any significant non-recurring items should be explained by way of accompanying notes or in the observations and comments section at the bottom of Table 1.

(vi) Other

  • Other income (Lines 23 and 24) includes sale of services and products, and miscellaneous.

Line 23 Sale of services and products

  • This line includes external sales and external cost recoveries (see Section II.E.8).
  • External sales and external cost recoveries include sales to outside organizations, such as those for laboratory tests, space rental, utilities and incidental income (including athletic gate receipts, parking fees, conferences and various medical clinics).
  • This line also includes rental income from residences and parking.
  • Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products.
  • For ancillary services (see Section III.C.1 – Ancillary), this line includes both external and internal sales (see Section II.E.8).
  • Internal sales, other than those originating from ancillary services, and internal cost recoveries are not reported as income.

Line 24 Miscellaneous

  • Miscellaneous income includes commissions, royalties and fees from the use of institution owned rights or properties, or fees for services rendered. Miscellaneous also includes library and other similar fines, rentals, net gain or loss on sale of fixed assets and any type of income not identified in the other categories of income.
  • Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products (line 23).

3. Expenditures by Fund (Table 2)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 2, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of expenditures to be reported in Table 2 are identified on the left-hand side of the Table. Where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.E.3). For reporting expenditures, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds used to acquire capital assets (see Section II.E.6) and the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.E.7).

Expenditures include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.E.10).

The repayment of principal will not be reported as an expenditure (see Section II.E.12). Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 7).

Lines 1 to 20 report expenditures that are generally recurring, with a sub-total for lines 1 to 20 reported on line 21. Lines 22 and 23 report significant periodic expenditures such as those for buildings, land and land improvements (line 22) and unusual or non-recurring expenditures, referred to as lump sum payments (line 23), such as those for special assisted early retirement programs. The total of all expenditures is reported on line 24.

The types of expenditures to be reported in Table 2, by line, are as follows:

Salaries and wages

Salaries and wages are categorized as academic salaries (lines 1 and 2) and other salaries and wages (line 3). Academic salaries are reported by academic ranks (line 1) and by other instruction and research (line 2).

The following types of payments are to be reported as salary and wage expenditures:

  • compensation payments, such as payments for salary continuance during sick leave or maternity leave,
  • severance payments as a result of terminations in the normal course of business, and
  • vacation pay (see Section II.E.7).

Certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution are reported on an accrual basis as lump sum payments (line 23).

With the exception of vacation pay, the amounts to be reported as salaries and wages in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.

Academic salaries

Academic salaries are reported by academic ranks and by other instruction and research.

Line 1 Academic ranks

  • This line includes payments to both full and part time staff members who hold an academic rank at the reporting institution and are engaged in instruction and research activities.
  • The academic ranks include deans, professors, associate professors, assistant professors and lecturers.
  • Academic salaries also include payments to staff members in the academic ranks for various types of leave such as administrative, academic or sabbatical.

Line 2 Other instruction and research

  • This line includes payments to both full and part time staff and non-staff members without academic rank at the reporting institution, but who are engaged in instruction and research activities.
  • The staff and non-staff members include instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.
  • Other instruction and research salaries also include payments made to graduate and undergraduate students undertaking instruction and research activities.

Line 3 Other salaries and wages

  • This line includes salaries and wages not reported on lines 1 and 2. Specifically, other salaries and wages includes payments to all full and part time non-instructional (support) staff including among others, technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, trades and maintenance.
  • Other salaries and wages also includes payments to individuals who may hold an academic rank, or equivalent thereto, but are engaged in activities other than instruction and research. Examples of such individuals include the president, vice-presidents, certain professional librarians and computing center personnel.

Line 4 Benefits

  • Pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis (see Section II.E.7). Otherwise, the amounts to be reported as benefits in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.
  • Benefits include the cost of an institution's contributions (with respect to salaries) for pensions (including payments for actuarial deficiencies and past service liability), group life insurance, salary continuance insurance, dental plans, workers' compensation, health taxes, tuition remission, employment insurance and other costs of an employee benefit programs.
  • Benefits also include the cost of benefits paid during early retirement periods, as well as the cost of post retirement benefits.
  • Whenever an institution pays a premium or sets aside a negotiated amount for an employee, these amounts should be included as Benefits.
  • Memberships or other perquisites of employment are not reported as Benefits.

Line 5 Travel

  • Travel includes expenditures on recruitment, travel, moving and relocation of staff, field trips and all other types of travel necessary for the operation of the institution.

Line 6 Library acquisitions

  • Library acquisitions include all purchases of, and access to (including electronic access), books, periodicals and other reference materials for the institution's main branch and faculty or departmental libraries.
  • Cost of binding may also be included if normally considered part of the acquisition cost.

Line 7 Printing and duplicating

  • This line includes expenditures that would normally be consumed in the fiscal year such as printing, duplicating, photocopying, reproductions, illustrations, publishing and the related supplies.

Line 8 Materials and supplies

  • Materials and supplies include expenditures that would normally be consumed in the fiscal year such as sports supplies, stationery, computer and other office supplies.
  • Also included are material and supplies for teaching and laboratories. Laboratory supplies include chemicals, instruments, animals, feed and seed.
  • Small dollar value equipment and computer software items should be reported under furniture and equipment purchase (line 18).

Line 9 Communications

  • Communications includes telephone, data communications, mailing and courier, but excludes expenditures reported as equipment rental and maintenance (line 19).
  • Telephone includes watts lines, line services, long distance and other charges.

Line 10 Other operational expenditures

  • This line includes space rental, property taxes, institutional membership fees, insurance, meals, advertising and promotion, and doubtful accounts.
  • Space rental includes the cost of renting space and land on a long-term basis.
  • Property taxes include all taxes paid directly to municipalities by the institution, whether assessed on property values or based on student population.
  • Institutional membership fees include fees paid by the institution to organizations such as AUCC and CAUBO.
  • This line includes all other expenditures that are not reported elsewhere.

Line 11 Utilities

  • Utilities include expenditures for items such as electricity, water, natural gas, fuel and sewer.
  • Utilities also include the generating costs for electricity, steam, water, and natural gas.

Line 12 Renovations and alterations

  • This line includes expenditures for renovations and alterations to the existing space of the institution, whether the expenditures are internally performed or external contracted.

Line 13 Scholarships, bursaries and prizes

  • This line includes payments to students (except those for which the student is required to perform service for the payment) such as those for fee remission, prizes and awards.
  • Payments for which the student is required to perform service for the payment are reported as other instruction and research (line 2), and include payments to graduate and undergraduate students who are instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, postdoctoral fellows, and others.

Line 14 Externally contracted services

  • This line includes all expenditures for services contracted to external agencies except for renovations and alterations (line 12), professional fees (line 15), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).
  • Examples of expenditures to be included are cleaning contracts, security services, snow removal and similar time and material contracts, and food services.
  • Where food services are contracted, the contract amount in total should be shown on this line and not as cost of goods sold (line 16) or any other expenditure types, even though the contractor may provide a breakdown of costs.

Line 15 Professional fees

  • Professional fees include all fees paid to legal counselors (including retainers for the negotiations of collective agreements), auditors, and computer, human resource and other consultants.
  • This line excludes consulting fees for renovations and alterations (line 12), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).

Line 16 Cost of goods sold

  • Cost of goods sold is to be used where an inventory method of accounting is normally employed, (e.g. bookstore, food services) and should include the laid down cost of goods purchased for resale only. The remaining costs of operating the service, such as salaries and supplies, are to be shown in their respective expenditure types.
  • Where a service is externally contracted, particularly for ancillary services, the total costs of the contract should be included in externally contracted services (line 14). For example, contracted food services are to be reported on line 14, under the Ancillary fund.
  • The cost of goods sold is to be reported under the same fund as the income from the sale of the product (see Section III.C.2 – line 25).

Line 17 Interest

  • This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments.
  • Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.E.12).

Line 18 Furniture and equipment purchase

  • This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
  • This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
  • This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
  • Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
  • Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
  • Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 19 Equipment rental and maintenance

  • This line includes all rental and maintenance expenditures for furniture and equipment including laboratory equipment (other than consumables), administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, computing equipment, maintenance equipment and telephone equipment.
  • This line also includes lease purchase contracts, where the lease is an operating lease for accounting purposes.
  • This line also includes expenditures for equipment repairs and maintenance contracted to external agencies.

Line 20 Internal sales and cost recoveries

  • The preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net" (see Section II.E.8). The preferred method of reporting internal cost recoveries is direct allocation (see Section II.E.8). Where the preferred method is not possible or feasible, this expenditure type can be used, but when it is used, the internal sales and cost recoveries for all funds, when added together, must equal zero.
  • This line includes internal sales, other than those originating from ancillary services, and internal cost recoveries (see Section II.E.8).
  • Internal sales originating from ancillary services are to be reported as sale of services and product (see Section III.C.2 – line 25).
  • Common examples of internal cost recoveries include the overhead recovery of administrative costs and the indirect costs of research between the General Operating fund and the Ancillary and Sponsored research funds, and the overhead recovery of utility (unless the utility is an ancillary service) and maintenance costs between the General operating fund and the Ancillary fund.
  • To provide better functional comparisons of types of expenditures, institutions are asked to minimize the use of this line to the extent possible.

Line 21 Sub-total

  • This line is the sub-total of all expenditures reported on lines 1 to 20.

Line 22 Buildings, land and land improvements

  • Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
  • Furniture and equipment purchases are reported on line 18.
  • The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
  • Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
  • Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 23 Lump sum payments

  • This line includes certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution. The characteristics of the payments are such that similar transactions or events are not expected to occur frequently over several years, or do not typify normal business activities of the institution.
  • Lump sum payments are reported on an accrual basis.
  • Examples of lump sum payments include payments under downsizing or special assisted early retirement programs.
  • Severance payments as a result of terminations in the normal course of business are reported as salary and wage expenditures (lines 1 to 3).

4. Statement of Changes in Net Assets by Fund (Table 3)

The Statement of Changes in Net Assets by Fund identifies, for each fund in the annual return, the changes between the net asset balances at the beginning of the year and the net asset balances at the end of the year. The changes between the beginning and ending net asset balances are more than the difference between total income (Table 1, line 27) and total expenditures (Table 2, line 24). The changes also result from the addition and deduction of transactions that are neither income nor expenditures. These transactions are reported on lines 4 to 7 and include prior year adjustments, interfund transfers, borrowings, and the principal portion of debt repayments.

In addition, the statement identifies the uniform reporting practices that cause differences between the institution's annual return and its audited financial statements (see Section II.D). While the specific types of items causing the differences may vary among institutions, the number of such items is relatively few. These items are reported on lines 8 to 15. The uniform reporting practices that cause the differences include funds flow (see Section II.E.4), capital assets (see Section II.E.6), and vacation pay, pension costs and future benefits (see Section II.E.7).

The Statement of Changes in Net Assets by Fund, then, reconciles the net asset balances at the beginning of the year with the net asset balances at the end of the year. As more clearly indicated in the details for lines 16 to 21, both the beginning and ending net asset balances are based on information reported in the institution's audited financial statements.

The details of each line in the statement are as follows:

Line 1 Net asset balances, beginning of year

  • The net asset balances, by fund, at the beginning of the year must equal line 16 of the prior year's return.

Line 2 Income (Table 1, line 27)

  • This line must equal the total reported in Table 1 (Income by Fund), line 27.

Line 3 Expenditures (Table 2, line 24)

  • This line must equal the total reported in Table 2 (Expenditures by Fund), line 24.

Line 4 Prior year adjustments

  • This line should be used infrequently and generally only when the net asset balances reported in the audited financial statements at the end of the prior year have been subsequently adjusted.
  • An example of a prior year adjustment includes a retroactive change in accounting policies.

Line 5 Interfund transfers

  • Institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures.
  • Where the amount of an interfund transfer is not material to an institution's reported financial data, the amount should be restated to an appropriate fund.
  • After following the above guidelines, any remaining interfund transfers would be reported on this line. An example would be the transfer of an operating surplus from the Ancillary fund to the General operating fund. Other examples include transfers approved by the institution's governing body.
  • The total in column 9 on line 5 must equal 0.

Line 6 Add: borrowings

  • This line reports debt borrowings (see Section II.E.12).

Line 7 Deduct: principal portion of debt repayments

  • This line reports repayment of principal (see Section II.E.12).
  • Repayments of principal include principal reductions on loans, mortgages, debentures or repayable grants.
  • Interest to service debts of the institution is reported as an expenditure (see Section III.C.3 – line 17).

Line 8 Interfund reallocations

  • Normally, the criteria for placement of a particular income or expenditure item within a fund in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, items may be classified under one fund for the purposes of an institution's annual return, but a different fund in its audited financial statements or internal management reports (see Section III.A).
  • In addition, institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures. To the extent interfund transfers have been minimized, items may be classified under one fund for the purposes of the institution's annual return, but a different fund in its audited financial statements.
  • Differences in ending net asset balances, by fund, between the annual return and audited financial statements resulting from the above guidelines, can be adjusted on line 8. Column 9, the total for all interfund reallocations reported on line 8, must equal 0.

Line 9 Add: capital expenditures

  • Funds used to acquire capital assets have been reported as expenditures in the annual return based on the funds flow approach (see Section II.E.6). This line reports the difference between capital asset expenditures as reported in the annual return and the same amounts that have been capitalized during the year in the audited financial statements.
  • This line also includes differences that result from installment payments and payments under lease purchase contracts where the lease is a capital lease for accounting purposes (see Section III.C.3 – line 18).
  • The differences that result from amortizing capital assets are reported on line 10.

Line 10 Deduct: amortization

  • Funds used to acquire capital assets have been capitalized in the audited financial statements and amortized on an annual basis (see Section II.E.6). This line reports the amortization expense that has been recorded in the audited financial statements.
  • The differences that result upon the acquisition of capital assets are reported on line 9.

Line 11 Add or deduct: deferred income

  • Certain restricted income not expended in the year is reported in the annual return following a funds flow approach (see Section II.E.4). This line reports the difference between amounts that have been reported as income in the annual return following a funds flow approach and the same amounts that have been reported as income in the audited financial statements following the deferral method.

Line 12 Add or deduct: pension costs and vacation pay accrual

  • Vacation pay and pension costs are reported in the annual return on a cash basis (see Section II.E.7). This line reports the difference between amounts that have been reported as expenditures in the annual return on a cash basis and the same amounts that have been reported as expenditures in the audited financial statements on an accrual basis.

Line 13 Add or deduct: future cost of employee benefits

  • Future cost of employee benefits are reported on this line and represent employee benefit costs not already reported in the annual return on a cash basis. An example would be the cost of future benefits on early retirement programs.

Line 14 Add or deduct: related or affiliated entities

  • In certain situations, the reporting institution may report financial data for a related or affiliated entity in its audited financial statements, but not report the same data in its annual return (see Section III.C.6 – Part I). In such situations, the change in the net asset balances of the related or affiliated entity between the beginning of the year and the end of the year should be reported on this line.

Line 15 Add or deduct: other

  • This line reports any other amounts such as the net book value of asset disposals where there are differences between the institution's annual return and its audited financial statements.
  • For amounts reported on this line, provide details in the "Observations and Comments" space at the bottom of the Table.

Line 16 Net asset balances, end of year

  • For a number of institutions, the audited financial statements may not specifically disclose net asset balances, by fund, in a format similar to the annual return. As a minimum, total net asset balances reported in column 9 should equal the total net assets reported in the institution's audited financial statements.
  • In certain situations, the reporting institution will report sponsored research in Column 4 that is attributable to the institution, but conducted through entities that are not consolidated. In such situations, the amount reported for column 4, on line 16, must equal 0 (see Section III.C.1 – Sponsored research).
  • The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 21.
  • The net asset balances, by fund, reported on this line, should also equal the net asset balances, by fund, at the beginning of the next year; that is, line 16 of the current year's annual return must equal line 1 of next year's annual return.

Net asset balances are comprised of:

The net asset balances reported on lines 17, 18, 19 and 20 agree with certain net asset balances in the institutions audited financial statements.

Line 17 Unrestricted net assets

  • The net asset balance in column 9 should equal the accumulated surplus or deficit reported in the institution's audited financial statements.

Line 18 Investment in capital assets

  • Investment in capital assets represents the funds expended to acquire capital assets, less accumulated amounts amortized over the estimated useful lives of the related capital assets. The funds expended are reduced by amounts financed by long term debt and, where applicable, deferred capital contributions. These funds are not available for other purposes since they have been invested in capital assets.
  • The net asset balance in column 9 should equal the investment in capital assets reported in the institution's audited financial statements.

Line 19 Internally restricted net assets

  • An increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section II.E.11).
  • The net asset balance in column 9 should equal the internally restricted appropriations, including internal endowments, reported in the institution's audited financial statements.

Line 20 Externally restricted net assets

  • The net asset balance in column 9 should equal the externally restricted funds, including external endowments, reported in the institution's audited financial statements.

Line 21 Net asset balances, end of year

  • The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 16.

5. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. Table 2, however, is organized by fund, and Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and academic support, Student services, Physical plant and External relations. These functions are reported in columns 1 to 8, with the total of the functions reported in column 9. The amounts in Column 9 should be identical to the amounts in Table 2, Column 1 (General operating).

This section provides details to assist preparers to segregate, by function, the various activities and types of expenditures under the General operating fund. Unless otherwise indicated, the definitions, explanations and examples presented in Section III.C.3 for types of expenditures also apply to this section. In addition, as noted previously, where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution's practice. For example, health services and intramural and intercollegiate athletics are to be reported under the Student services function although they may be reported as ancillary services in the institution's financial statements or its internal management reports.

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.E). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.E.8) and use of estimates (see Section II.E.14).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

The Instruction and non-sponsored research function in the General operating fund includes all direct costs of faculties, academic departments (including salaries of academic deans and their offices), graduate school, summer school, credit extension, and other academic functions and expenditures attributable to this function.

(ii) Non-credit instruction

The Non-credit instruction function in the General operating fund includes lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units. Normally where there is non-credit tuition income reported on line 13 under the General operating fund in Table 1, the corresponding expenditures (not necessarily equal to the income) will be reported under this function.

(iii) Library

The Library function in the General operating fund includes the institution's Archives and other activities related to the institution's main branch and faculty or departmental libraries. The expenditures include the salary and wage costs of providing the library services as well as the cost of books and periodicals.

(iv) Computing and communications

The Computing and communications function in the General operating fund includes only the activities of centralized computing and communication facilities.

A centralized computing facility refers to computer related activities and resources that have been organized under the management of a central administration. The computing facility is usually seen as an institutional resource that is available on an institution-wide basis and is the most effective way of providing certain services supportive of the institution's research and administrative activities. Such a facility usually results from factors including economies of scale, a large number of users who require a wide variety of services, and a high degree of technical expertise required in computer operations.

This function does not include the activities of local or decentralized stand-alone computer installations that are under the management of, and were established for the main purpose of providing services to, a single division or department. The expenditures for decentralized computing facilities are to be included under the related functions and funds, as appropriate.

A centralized communications facility includes the costs of telephone equipment rental, service, acquisition and switchboard, including related personnel and other costs. The expenditures for decentralized communications facilities are to be included in the related functions and funds, as appropriate.

If an institution employs a charge-out system for central computing time or communications equipment usage, expenditures should be combined and reported under this function.

Any sales to, or recoveries from, other functional areas or funds, or outside users, are considered to be either an internal or external cost recovery and are to be reported according to the uniform reporting practice for internal and external cost recoveries (see Section II.E.8).

(v) Administration and academic support

The Administration and academic support function in the general operating fund covers expenditures in the two broad areas of academic support and other support services. Other support services include administration. These areas are combined and reported in Table 4 under Administration and academic support.

The academic support area of the Administration and academic support function includes all activities provided by an institution in direct support of Instruction and non-sponsored research. This area includes the following types of activities:

  • the positions of vice-president academic and research (or their equivalents) and their offices
  • faculty and instructional support services
  • research administration (including grants and contracts administration)
  • registrar's and graduate students office (including calendars, admissions, student records and related reporting)
  • convocation and ceremonies
  • co-op program administration
  • central animal services
  • central shops for instruction and research (machine shop, glass blowing, electronics shop)
  • distance education support
  • instructional technology and audio visual services
  • academic class scheduling

The administration area of the Administration and academic support function includes the following activities:

  • administration, planning and information costs and activities associated with the positions of president and vice-president (or their equivalents) and their offices, except for the positions of vice-president academic and research (or their equivalents) and their offices, which are included in the academic support area. Administrative costs for activities such as fundraising, development, alumni and external communications are included in the external relations area.
  • finance, including investment management, internal audit and accounting
  • human resources (personnel)
  • institutional research
  • board and senate secretariat
  • printing and duplicating services

Specific types of expenditures in the administration area include the following:

  • professional fees including legal, audit, human resource and other consulting fees that are not specifically attributable to another function. Computer consulting fees are included if the computing facilities are decentralized.
  • general university memberships including AUCC and CAUBO
  • liability and E & O insurance (fire, boiler and pressure vessel, and property insurance are reported under the Physical plant function).

The appropriate reporting for computing, communications, purchasing, receiving and stores will depend upon whether the institution operates with centralized or decentralized facilities. If the institution has centralized facilities for computing and communications, the activities should be reported under the Computing and communications function. If the institution has centralized facilities for purchasing, receiving and stores, the activities should be included in the administration area of the Administration and academic support function. If any of computing, communications, purchasing, receiving or stores is decentralized, then these activities should be included under the related functions and funds, as appropriate.

(vi) Student services

The Student services function in the General operating fund includes the cost of services (other than direct teaching, research and administrative services) provided to students by the institution. Generally, these services will include:

  • the dean of students and the dean's office
  • counseling and chaplaincy services
  • career guidance and placement services
  • intramural and intercollegiate athletics (not physical education)
  • student health services
  • student accommodation services (not residences)
  • student transportation services
  • student financial aid administration
  • bursaries, scholarships and prizes
  • grants to student organizations, including the student union
  • student programs, including music, drama and student center
  • student day care center
  • any other student services, social or cultural activities funded by the institution

These services may be provided from General operating fund income in whole, or in part by a specific fee included in the student incidental fee structure. Where an institution acts in an agency capacity, however, and collects student fees on behalf of student controlled and administered activities such as student councils or federations, the fees collected by the institution are to be excluded from income of the institution. The amount turned over to the benefit of the student council or federation is to be excluded from expenditures of the institution.

(vii) Physical plant

The Physical plant function in the General operating fund includes expenditures related to the physical facilities of the institution. The expenditures include the physical plant office, space planning, maintenance of buildings and grounds, custodial services, utilities, vehicle operations, security and traffic, repairs and furnishings, renovations and alterations, mail delivery services, long-term space and property rental, and municipal taxes (including those for which compensatory grants are received from government).

Physical plant also includes fire, boiler and pressure vessel, and property insurance. All other insurance is reported in the administration area of the Administration and academic support function.

(viii) External relations

The external relations area includes all activities provided by an institution in support of ongoing external relations. These activities include fundraising, development, alumni, public relations and public information or external communications. The related administrative costs from the office of the vice-president(s), or equivalent, responsible for one or more of these activities should be included in this area.

6. Affiliation Report (Table 5)

For each reporting institution, there could be one or more separate legal entities that are related or affiliated to the reporting institution and for which financial data is included in the annual return (see Section II.E.1).

To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to identify and provide additional information in Table 5 for each such entity.

Depending upon an institution's circumstances, two parts of the affiliation report may be required. The first part is for entities consolidated in the institution's audited financial statements; the second is for entities not consolidated in the institution's audited financial statements, but for which some data is nevertheless included in the annual return.

(i) Part I: Separate Legal Entities Consolidated

Normally, an institution will report financial data in the annual return on the same basis as that used for its consolidated financial statements. This means that the financial data for a separate legal entity that is consolidated in the audited financial statements will be included in the annual return.

As an exception, there could be financial data for an affiliated entity that is included in the institution's consolidated financial statements, but not reported in the annual return. This exception could arise where an affiliated entity is also submitting an annual return as a member institution of CAUBO.

Information to be provided in the affiliation report for "entities consolidated" is based on the separate legal entities consolidated in the institution's financial statements and includes –

  • Legal name of affiliated institution
  • Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an "x" in the appropriate column. For further information see the section below on Categories of Affiliation.
  • Basis of reporting – columns 8 and 9. Indicate with an "x" in the appropriate column whether the separate legal entity is included (I) in the annual return (the norm) or excluded (E) from the annual return (the exception).

(ii) Part II: Separate Legal Entities not Consolidated

Under certain conditions, institutions are permitted to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). This sponsored research data must be reported under column 4 (Entities not Consolidated) in the applicable Tables in the annual return. Part II of the affiliation report requests additional information on this data.

For clarity, financial data for a Charitable Foundation is only included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

Separate legal "entities not consolidated" are individually identified on lines 11 to 18 in the affiliation report when the amount reported in the annual return is over $100,000. For the entities individually identified, information to be provided includes –

  • Legal name of affiliated institution
  • Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an "x" in the appropriate column. For further information see the section below on Categories of Affiliation.
  • Amount included in annual return – column 10. The amount for the separate legal entity must be over $100,000.

All other separate legal entities with amounts under $100,000 are to combined and reported on line 19.

The total amount reported on line 20 in column 10 must agree with the amount reported in Table 1, line 27, column 4 and with the amount reported in Table 2, line 24, column 4.

(iii) Categories of Affiliation

For the purposes of the affiliation report in Table 5, a parent institution is defined as a university with federated, affiliated or associated institutions, research institutes or hospitals. In the Guidelines and the affiliation report, the term affiliates and affiliatedinstitutions are used to simplify the text and refer to all federated, affiliated and associated entities. For the same reason, the term institution may refer to universities, university-colleges, colleges, institutes and hospitals.

An affiliatedinstitution is responsible for its own administration but does not have the power to grant degrees. An associated institution is a public or private education, health, or research oriented, legal entity that is neither federated nor affiliated with the parent institution, yet has academic, research, or administrative ties to that parent institution. A federated institution is responsible for its own administration and has the power to grant degrees, but during the term of federation agreement it suspends some or all of its degree-granting powers.

Please note that in the cases of affiliated and federated institutions, the parent institution supervises instruction in the programs covered by the federation or affiliation agreement, and grants degrees to the students who successfully complete those programs.

7. Other Federal Government Departments and Agencies – Grants and Contracts (Table 6)

Table 6 reports grants and contracts by federal government departments and agencies, other than the grants and contracts reported on lines 1 to 6 in Table 1. In section A in Table 6, a separate line is provided for reporting the federal government allocation for the Indirect Costs of Research. The column totals in Table 6 must agree with the amounts reported on line 7 (Other federal) in Table 1.

In section B in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on federal government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

8. Provincial Government Departments and Agencies – Grants and Contracts (Table 7)

Table 7 reports grants and contracts, including certain specific and earmarked provincial CFI matching grants, by provincial government departments and agencies. The column totals in Table 7 must agree with the amounts reported on line 8 in Table 1.

Grants and contracts from provincial government departments and agencies only include those from the province with jurisdiction. Grants and contracts from other provinces are reported on line 10 (Other provinces) in Table 1.

In section A (Ministry responsible) in Table 7, please report the following information on lines 1 and 2:

  • Line 1: identify the primary provincial government department or agency responsible for the institution and report, by fund, the total of the grants and contracts received from that department or agency, excluding the CFI matching funds reported on line 2. The types of grants might include funding formula operating grants.
  • Line 2: under column 3 or 4, as appropriate, for sponsored research, report the total of the specific grants received, if any, from the "Ministry responsible" that are earmarked as CFI matching funds.

In section B (Other) in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund. These types of departments and agencies are primarily funded by the provincial government and include Councils, Grants Commissions, and commissions and boards that perform various functions delegated to them by public authorities.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on provincial government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

 

Financial Information of Universities and Colleges – 2018/2019

Canadian Centre for Education Statistics

This information is collected under the authority of the Statistics Act, Revised Statutes of Canada, 1985, Chapter S-19.

Although your participation in this survey is voluntary, your cooperation is important so that the information collected will be as accurate and complete as possible.

Purpose of the survey

This survey collects financial information (income and expenditures) on all universities and degree-granting colleges in Canada. Your information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act. Statistics Canada will use the information from this survey for statistical purposes.

Fax or e-mail transmission disclosure

Statistics Canada advises you that there could be risk of disclosure during the transmission of information by facsimile or e-mail. However, upon receipt, Statistics Canada will provide the guaranteed level of protection afforded all information collected under the authority of the Statistics Act.

Record linkages

To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.

General information

  • Name of University (or College)
  • Address of preparer
    • Street
    • City
    • Province
    • Postal Code
  • Fiscal year ending: Day Month Year
  • Name and title of preparer
  • Telephone
    • Area code
    • Number
    • Local
  • Fax
    • Area code
    • Number
  • E-mail address
  • Name of Senior Administrative Officer (if different from above)

Instructions

  1. Please read carefully the accompanying Guidelines.
  2. All amounts should be expressed in thousands of dollars ($'000).
  3. In the "Observations and Comments" section, please explain financial data that may not be comparable with the prior year.
  4. Please do not fill in shaded areas. All non-shaded cells should be completed.
    A nil entry should be indicated with a zero.

Reserved for Statistics Canada

  • Full-time equivalent
  • Report Status
  • Institution Code: nceYYIII
  • Comments
Table 1
Income by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Types of income Funds
General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
Entities consolidated Entities not consolidated Sub-total
(thousands of dollars)
Government departments and agencies - grants and contracts  
Federal  
1. Social Sciences and Humanities Research Council                  
2. Health Canada                  
3. Natural Sciences and Engineering Research Council                  
4. Canadian Institutes of Health Research (CIHR)                  
5. Canada Foundation for Innovation (CFI)                  
6. Canada Research Chairs                  
7. Other federal                  
Other  
8. Provincial                  
9. Municipal                  
10. Other provinces                  
11. Foreign                  
Tuition and other fees  
12. Credit course tuition                  
13. Non-credit tuition                  
14. Other fees                  
Donations, including bequests  
15. Individuals                  
16. Business enterprises                  
17. Not-for-profit organizations                  
Non-government grants and contracts  
18. Individuals                  
19. Business enterprises                  
20. Not-for-profit organizations                  
Investment  
21. Endowment                  
22. Other investment                  
Other  
23. Sale of services and products                  
24. Miscellaneous                  
25. TotalNote 1                  

Observations and comments

  • Description (Fund and type of income)
  • Comments
Table 2
Expenditures by fund
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Types of expenditures Funds
General operating Special purpose and trust Sponsored research Ancillary Capital Endowment Total funds
Entities consolidated Entities not consolidated Sub-total
(thousands of dollars)
Academic salaries  
1. Academic ranks                  
2. Other instruction and research                  
3. Other salaries and wages                  
4. Benefits                  
5. Travel                  
6. Library acquisitions                  
7. Printing and duplicating                  
8. Materials and supplies                  
9. Communications                  
10. Other operational expenditures                  
11. Utilities                  
12. Renovations and alterations                  
13. Scholarships, bursaries and prizes                  
14. Externally contracted services                  
15. Professional fees                  
16. Cost of goods sold                  
17. Interest                  
18. Furniture and equipment purchase                  
19. Equipment rental and maintenance                  
20. Internal sales and cost recoveriesNote 1                  
21. Sub-total                  
22. Buildings, land and land improvements                  
23. Lump sum payments                  
24. TotalNote 2                  

Observations and comments

  • Description (Fund and type of expenditure)
  • Comments
Table 4
General operating expenditures by function
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Types of expenditures Functions
Instruction and
non-sponsored
research
Non-credit
instruction
Library Computing and
communications
Administration and academic support Student
services
Physical
plant
External
Relations
Total
functionsNote 1
(thousands of dollars)
Academic salaries  
1. Academic ranks                  
2. Other instruction and research                  
3. Other salaries and wages                  
4. Benefits                  
5. Travel                  
6. Library acquisitions                  
7. Printing and duplicating                  
8. Materials and supplies                  
9. Communications                  
10. Other operational expenditures                  
11. Utilities                  
12. Renovations and alterations                  
13. Scholarships, bursaries and prizes                  
14. Externally contracted services                  
15. Professional fees                  
16. Cost of goods sold                  
17. Interest                  
18. Furniture and equipment purchase                  
19. Equipment rental and maintenance                  
20. Internal sales and cost recoveries                  
21. Sub-total                  
22. Buildings, land and land improvements                  
23. Lump sum payments                  
24. Total                  

Observations and comments

  • Description (Function and type of expenditure)
  • Comments