Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2017 Annual Retail Trade Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-858-7921

Table of contents

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Reporting instructions
Business or organization and contact information
Reporting period information
Revenue
Expenses
Industry Characteristics
Sales by type of client
Distribution of operating revenue by method of sale
E-commerce
Appendix 1 - Gasoline service station guide
Appendix 2 - Beer, wine and liquor chains

Text begins

Reporting instructions

1. Please report all dollar amounts in thousands of Canadian dollars ('000 CAN$).

2. Do not include sales tax.

3. Percentages should be rounded to whole numbers

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

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

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.

Verify or provide the requested contact information of the designated business or organization contact person.  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.  If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1.  If indicating the operational status of the business or organization is ‘Not currently operational’ then indicate an applicable reason and provide the requested information.

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 unit(s) 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.

1. Legal name and Operating name
2. Designated contact person
3. Current operational status
4. Main activity
5. If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Reporting period information

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, 2016 to April 30, 2017
• June 1, 2016 to May 31, 2017
• July 1, 2016 to June 30, 2017
• August 1, 2016 to July 31, 2017
• September 1, 2016 to August 31, 2017
• October 1, 2016 to September 30, 2017
• November 1, 2016 to October 31, 2017
• December 1, 2016 to November 30, 2017
• January 1, 2017 to December 31, 2017
• February 1, 2017 to January 31, 2018
• March 1, 2017 to February 28, 2018
• April 1, 2017 to March 31, 2018

Here are other examples of fiscal periods that fall within the required dates:

• September 18, 2016 to September 15, 2017 (e.g., floating year-end)
• June 1, 2017 to December 31, 2017 (e.g., a newly opened business)

Revenue

1. Sales of goods and services (e.g., fees, admissions, services revenue)

Sales of products and services are defined as amounts derived from the sale of products and services (cash or credit), falling within a business’s ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include: Sales from Canadian locations (domestic and export sales); Transfers to other business units or a head office of your firm.
Exclude: Transfers into inventory and consignment sales; Federal, provincial and territorial sales taxes and excise duties and taxes; Intracompany sales in consolidated financial statements.

2. Rental and leasing

Include: Rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

3. Commissions

Include: Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – (Compensation could also be reported under this item (for example, compensation for collecting sales tax)).

4. Subsidies (including grants, donations and fundraising)

Include: Non-repayable grants, contributions and subsidies from all levels of government; Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include: Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

6. Dividends

Include: Dividend income; Dividends from Canadian sources; Dividends from foreign sources; Patronage dividends.
Exclude: Equity income from investments in subsidiaries or affiliates.

7. Interest

Include: Investment revenue; Interest from foreign sources; Interest from Canadian bonds and debentures; Interest from Canadian mortgage loans; Interest from other Canadian sources.
Exclude: Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

Include: Amounts not included in questions (1) to (7)

9. Total revenue

The sum of questions (1) to (8).

Expenses

1. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include: Cost of raw materials and/or goods purchased for re-sale – net of discounts earned on purchases; Freight in and duty.

2. Employment costs and expenses

1. Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) before deductions for this reporting period.

Include: Vacation pay; Bonuses (including profit sharing); Employee commissions; Taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays); Severance pay.
Exclude: All payments and expenses associated with casual labour and outside contract workers (report these amounts at question 3 - Subcontracts).

2. Employee benefits

Include contributions to: Health plans; Insurance plans; Employment insurance; Pension plans; Workers’ compensation; Association dues; Contributions to any other employee benefits such as child care and supplementary unemployment  benefit (SUB) plans; Contributions to provincial and territorial health and education payroll taxes.

3. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.

Include: Hired casual labour and outside contract workers; Custom work and contract work; Subcontract and outside labour; Hired labour.

4. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

5. Professional and business fees 

Include: Legal services; Accounting and auditing fees; Consulting fees; Education and training fees; Appraisal fees; Management and administration fees; Property management fees; Information technology (IT) consulting and service fees (purchased); Architectural fees; Engineering fees; Scientific and technical service fees; Other consulting fees (management, technical and scientific); Veterinary fees; Fees for human health services; Payroll preparation fees; All other professional and business service fees.
Exclude: Service fees paid to Head Office (report at question 21 - All other costs and expenses).

6. Utilities 

Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.

Include: Diesel, wood, natural gas, oil and propane; Sewage. 
Exclude: Energy expenses covered in your rental and leasing contracts; Telephone, Internet and other telecommunications (report this amount at question 8 - Telephone, Internet and other telecommunication expenses); Vehicle fuel (report at question 21 - All other costs and expenses).

7. Office and computer related expenses

Include: Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines; Postage and courier (used in the day to day office business activity); Diskettes and computer upgrade expenses; Data processing.
Exclude: Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication expenses).

8. Telephone, Internet and other telecommunications

Include: Internet; Telephone and telecommunications; Cellular telephone; Fax machine; Pager.

9. Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; Vehicle license fees; Beverage taxes and business taxes; Trade license fees; Membership fees and professional license fees; Provincial capital tax.

10. Royalties, franchise fees and memberships

Include: Amounts paid to holders of patents, copyrights, performing rights and trademarks; Gross overriding royalty expenses and direct royalty costs; Resident and non-resident royalty expenses; Franchise fees.
Exclude: Crown royalties

11. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.  

Include: Crown royalties; Crown leases and rentals; Oil sand leases; Stumpage fees.

12. Rental and leasing

Include: Lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses; Motor vehicle rental and leasing expenses; Studio lighting and scaffolding; Machinery and equipment rental expenses; Storage expenses; Road and construction equipment rental; Fuel and other utility costs covered in your rental and leasing contracts.

13. Repair and maintenance

Include: Buildings and structures; Machinery and equipment; Security equipment; Vehicles; Costs related to materials, parts and external labour associated with these expenses; Janitorial and cleaning services and garbage removal.

14. Amortization and depreciation

Include: Direct cost depreciation of tangible assets and amortization of leasehold improvements; Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include: Professional and other liability insurance; Motor vehicle and property insurance; Executive life insurance; Bonding, business interruption insurance and fire insurance.

16. Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; Catalogues, presentations and displays; Tickets for theatre, concerts and sporting events for business promotion; Fundraising expenses; Meals, entertainment and hospitality purchases for clients.

17. Travel, meetings and conventions

Include: Travel expenses; Meeting and convention expenses, seminars; Passenger transportation (e.g., airfare, bus, train, etc.); Accommodations; Travel allowance and meals while travelling; Other travel expenses.

18. Financial services 

Include: Explicit service charges for financial services; Credit and debit card commissions and charges; Collection expenses and transfer fees; Registrar and transfer agent fees; Security and exchange commission fees; Other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

19. Interest expense

Report the cost of servicing your company’s debt.

Include: Interest; Bank charges; Finance charges; Interest payments on capital leases; Amortization of bond discounts; Interest on short-term and long-term debt, mortgages, bonds and debentures.

20. Other non-production-related costs and expenses

Include: Charitable donations and political contributions; Bad Debt expense; Loan losses; Provisions for loan losses (minus Bad debt recoveries); Inventory adjustments

21. All other costs and expenses (including intracompany expenses)

Include:
Production costs; Pipeline operations, drilling, site restoration; Gross overriding royalty; Other producing property rentals; Well operating, fuel and equipment; Other lease rentals; Other direct costs; Equipment hire and operation; Log yard expense, forestry costs, logging road costs; Freight in and duty; Overhead expenses allocated to costs of sales; Other expenses; Cash over/short (negative expense); Reimbursement of parent company expense; Warranty expense; Recruiting expenses; General and administrative expenses; Interdivisional expenses; Interfund transfer (minus expense recoveries); Exploration and Development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses); Amounts not included in questions 1 to 20 above.

22. Total expenses

The sum of lines 1 to 21

Industry Characteristics

All revenue reported should exclude sales taxes (GST/HST, PST and TVQ) and be net of returns, discounts, sales allowances, and charges for outward transportation by common or contract carriers. Do not deduct the value of trade-ins.

1. Sales of all goods purchased for resale, net of returns and discounts

Include:

• Excise taxes (such as those on gasoline, liquor, and tobacco) and other taxes that are levied on the manufacturer/importer and included in the cost of products purchased by this business unit;
• Sales of all goods purchased for resale; please report gross sales of new and used goods less returns and discounts;
• Parts used in generating repair and maintenance revenue; report the labour portion of repair and maintenance at question 3.

Do not deduct the value of trade-ins.

Exclude:

• Taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies;
• Sales and revenue from concessions.

2. Sales of goods manufactured as a secondary activity by this retailing business unit

Report revenue from sales of goods of own manufacture.

3. Labour revenue from repair and maintenance

Include:

• Labour revenue from installations, warranty and repair work;
• Parts used in generating installation, repair and maintenance revenue are to be included at question 1.

4. Revenue from rental and leasing of goods and equipment

Include:

• Video/computer game rental;
• Rug shampoo equipment rental;
• Tool rental.

5. Revenue from rental of real estate

Include:

• Revenue received from renting out or leasing property owned by this business unit.

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

a. Individuals and households
Please report the percentage of sales to individuals and households who do not represent the business or government sector.

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
• Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

Please report the percentage of total sales to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.
Include:
• Sales to foreign subsidiaries and affiliates.

Distribution of operating revenue by method of sale

1. In-store sales

Please report total operating revenue of goods and services which are purchased in a fixed point-of-sale location accessible to the public.

Include: sales at pumps for gasoline stations.

2. E-commerce

Please report total operating revenue of goods and services conducted over the Internet with or without online payment.

Include: all revenue where the order is received and the commitment to purchase is made via the Internet, although payment can be made by other means, orders made in web pages, extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude: orders made by telephone calls, facsimile or e-mail.

3. Catalogue and mail-order or telephone

Please report total operating revenue of goods and services generated from customer ordering their goods from catalogues and mail order flyers.

Include: sales purchased via telephone and fax.

4. All other methods

Please report total operating revenue of goods and services generated from all other methods.

Include: sales at trade shows, special events, in-home sales and card lock.

E-commerce

Mobile app

Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps include Apple’s App Store, Google Play or Blackberry App World).

Company website

Include sales through a browser-based website where your organization maintains control of the content.

Third-party website

Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia, Etsy).

Electronic Data Interchange (EDI)

A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

Appendix 1 - Gasoline service station guide

I - Independent retail dealer

An independent retail dealer purchases gasoline for resale from a supplier (e.g., an oil refinery or wholesaler), i.e., owns the inventories.

An independent dealership is a typical retail operation and should report all data as requested on the questionnaire.

A franchisee is usually an independent retail dealer.

Reporting instructions:

Section - Revenue

Exclude:

• provincial sales taxes (PST and TVQ);
• goods and services tax (GST) or harmonized sales tax (HST).

Include:

• excise taxes;
• revenue from repairs, rentals, car washes and other services.

II - Retail commissioned agent

A retail commissioned agent sells petroleum products on consignment and does not own the inventory of gasoline; may also purchase and carry inventories of other merchandise for resale.

A retail commissioned agent also receives a commission or flat fee from supplier of products sold on consignment.

Reporting instructions:

Section - Revenue

Please report only the commissions or fees received for consignment sales, plus excise taxes, and total sales of other merchandise not on consignment, as well as revenue from repairs, rentals, car washes and other services.

Exclude:

• provincial sales taxes (PST and TVQ);
• goods and services tax (GST), or harmonized sales tax (HST).

Section - Expenses, questions 1 a), b), c) and d) (Cost of goods sold)

Exclude:

• inventories and purchases of goods held on consignment.

Include:

• all other merchandise, preferably valued at cost price.

Section - Expenses, questions 2 a) and b) (Employment costs and expenses)

Report as requested on questionnaire.

III - Lessee

For purposes of the survey, a lessee can be either an independent dealer or a retail commissioned agent.

If a lessee purchases gasoline for resale, i.e., he owns the inventories, he should report as an independent dealer.

If a lessee sells gasoline on consignment, i.e., he does not own the inventories, he should report as a retail commissioned agent.

IV - Oil refinery or other wholesale supplier

An oil-producing company, refinery or other wholesale supplier involved in gasoline retailing through:

a) company owned-and-operated gasoline service stations;
or
b) retail commissioned agents or lessees who sell company-owned gasoline on consignment.

Reporting instructions:

Report for each location, depending upon its type, i.e.:

a) company-owned;
or
b) retail commissioned agent or lessee.

Section - Revenue

a) Company owned-and-operated stations

Include:

• total retail sales of petroleum products;
• sales of all other merchandise;
• receipts from repairs, rentals, car washes and other services;
• excise taxes.

Exclude:

• provincial sales taxes (PST and TVQ);
• goods and services tax (GST) or harmonized sales tax (HST).

b) Retail commissioned agents or lessees who sell on consignment

Include:

• only the value of retail sales of petroleum products sold on consignment, including excise taxes.

Exclude:

• commissions or fees paid to agents or lessees;
• provincial sales taxes (PST and TVQ);
• goods and services tax (GST) or harmonized sales tax (HST).

Section - Expenses, questions 1 a), b), c) and d) (Cost of goods sold)

Report total inventories of petroleum products held at retail locations (both company owned-and-operated and retail commissioned agents or lessees), as well as at any other locations where the inventories are segregated pending sale on consignment or through company owned-and-operated outlets.

Inventories should be reported at transfer or wholesale value.

For company owned-and-operated stations, inventories of other merchandise held for resale (e.g., food, auto parts, etc.) should also be reported.

Section - Expenses, question 1 b) (Purchases)

Report the transfer or wholesale value of all petroleum products sold on consignment or through company owned-and-operated stations.

Purchases of other merchandise sold through company owned-and-operated outlets should also be included, at cost of goods sold.

Section - Expenses, questions 2 a) and b) (Employment costs and expenses)

Report for all employees of company owned-and-operated stations, plus a portion of the administrative salaries (overhead) applicable to both the company owned-and-operated outlets as well as to the stations operated by retail commissioned agent or lessees who sell on consignment.

Important

If none of the above categories applies to your service station business, please enclose a note with your questionnaire.

Appendix 2 - Beer, wine, and liquor chains

The information in this appendix applies, if and only if, your company is requested to complete the Monthly Survey on Sales and Inventory of Alcoholic Beverages.

If you are not sure whether your company receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, please call us at 1 800 858 7921 for clarification.

If you are primarily a retailer of beer, wine and/or liquor and your company also receives the Monthly Survey on Sales and Inventory of Alcoholic Beverages, you are requested to complete the entire questionnaire for both your retail and wholesale trade operations.

The definition of store retailers is included in ‘Business activity’ section. Your retail stores should be reported in the section ‘Details on this business’s locations’ of the questionnaire with NAICS code 445310 - Beer, Wine and Liquor Stores.

Your wholesale distribution centers (i.e., distribution outlets that are not retail stores and that sell directly to commercial accounts) should be reported in the section ‘Details on this business’s locations’ of the questionnaire with NAICS code 413220 - Alcoholic Beverage Wholesaler-Distributors.

It is expected that the total operating revenue that you report on this questionnaire will be similar to the total sales, excluding taxes that have been reported for the relevant months on the Survey on Sales and Inventory of Alcoholic Beverages. If there is a substantial difference and you have not provided an explanation in the Comments section, it is likely that Statistics Canada will telephone you in an attempt to understand the reasons for the differences.

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• Calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
• Establishing government programs to assist businesses
• Assisting the business community in negotiating contracts and collective agreements
• Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
• Indexing social benefit programs and determining tax brackets
• Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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.

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, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information 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.

For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Business or organization and contact information

1. Please 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. Please 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 5.
• Fax number (including area code)

3. Please 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. Please 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.

Please 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. Please 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.
• No, that is the only significant activity.

Please provide a brief but precise description of this business or organization's secondary activity.
e.g., breakfast cereal manufacturing, shoe store, software development

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, please provide your best estimates.

Percentage of revenues by activities
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, YYYY and March 31, YYYY+1.

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

Here are other examples of fiscal periods that fall within the required dates:

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (e.g., a newly opened business)

Fiscal Year Start date

Fiscal Year-End date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

• Seasonal operations
• New business
• Change of ownership
• Temporarily inactive
• Change of fiscal year
• Ceased operations
• Other
  Specify reason the reporting period does not cover a full year

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what was this business's revenue from each of the following sources?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Revenue

a. Sales of goods and services (e.g., fees, commissions, services revenue)

Report net of returns and allowances.

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.

Include:

• sales from Canadian locations (domestic and export sales)
• transfers to other business units or a head office of your firm.

Exclude:

• transfers into inventory and consignment sales
• federal, provincial and territorial sales taxes and excise duties and taxes
• intercompany sales in consolidated financial statements.

b. Rental and leasing

Include: rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.

c. Commissions

Include: commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax)

d. Subsidies (including grants, donations, fundraising and sponsorships)

Include:

• non-repayable grants, contributions and subsidies from all levels of government
• revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

e. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.

Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

f. Dividends

Include:

• dividend income
• dividends from Canadian sources
• dividends from foreign sources
• patronage dividends.

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

• investment revenue
• interest from foreign sources
• interest from Canadian bonds and debentures
• interest from Canadian mortgage loans
• interest from other Canadian sources.

Exclude equity income from investments in subsidiaries or affiliates.

h. Other revenue - please specify

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

Business's revenue from each source
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

1. In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The reported value for total revenue $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

E-Commerce

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what was this business's total revenue?

Include sales of goods and services; rental, leasing and property management; commissions; subsidies, grants, donations, fundraising and sponsorships; royalties; rights; licensing and franchise fees; dividends, interest and other revenue.

Please report all amounts in thousands of Canadian dollars.

• Total revenue

2. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , did this business have any e-commerce revenue?

E-commerce revenue: sales of goods and services conducted over the Internet with or without online payment.

Include all revenue for which an order is received and commitment to purchase is made via the Internet, although payment can be made by other means, such as orders made on web pages, an extranet, mobile devices or Electronic Data Interchange (EDI).

Exclude orders made by telephone, facsimile or e-mail.

• Yes
• No

3. Of the $###### in total revenue reported, what was the total e-commerce revenue?

If precise figures are not available, please provide your best estimate.

• Total e-commerce revenue

4. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , did this business make sales over the Internet through any of the following methods?

Select all that apply.

Mobile app
Include sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps include Apple's App Store, Google Play or Blackberry App World).

Company website
Include sales through a browser-based website where your organization maintains control of the content.

Third-party website
Include sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia, Etsy).

Electronic Data Interchange (EDI)
A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

• Via a mobile app
• Via your company website
• Via a third-party website
• Via Electronic Data Interchange (EDI)
• Other
  Specify the other methods

5. Does this business have any full-time staff dedicated solely to activities related to e-commerce?

• Yes
• No

6. Why did this business not make sales over the Internet?

Select all that apply.

• Goods and services do not lend themselves to online sales
• Prefer to maintain current business model
• Lack of skilled workers to implement and maintain e-commerce infrastructure
• Cost of development is too high
• Security concerns
• Other
  Specify the other reasons

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what were this business's expenses for the following items?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

• Expenses

a. Cost of goods sold

Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.

Include:

• cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
• freight in and duty.

Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).

b. Employment costs and expenses

b1. Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - Statement of Remuneration Paid) before deductions for this reporting period.

Include:

• vacation pay
• bonuses (including profit sharing)
• employee commissions
• taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
• severance pay.

Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).

b2. Employee benefits

Include contributions to:

• health plans
• insurance plans
• employment insurance
• pension plans
• workers' compensation
• association dues
• contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
• contributions to provincial and territorial health and education payroll taxes.

c. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.

Include:

• hired casual labour and outside contract workers
• custom work and contract work
• subcontract and outside labour
• hired labour.

d. Research and development fees

Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

e. Professional and business fees

Include:

• legal services
• accounting and auditing fees
• consulting fees
• education and training fees
• appraisal fees
• management and administration fees
• property management fees
• information technology (IT) consulting and service fees (purchased)
• architectural fees
• engineering fees
• scientific and technical service fees
• other consulting fees (management, technical and scientific)
• veterinary fees
• fees for human health services
• payroll preparation fees
• all other professional and business service fees.

Exclude service fees paid to Head Office (report at All other costs and expenses).

f. Utilities

Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.

Include:

• diesel, fuel wood, natural gas, oil and propane
• sewage.

Exclude:

• energy expenses covered in your rental and leasing contracts
• telephone, Internet and other telecommunications
• vehicle fuel (report at All other costs and expenses).

g. Office and computer related expenses

Include:

• office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
• postage and courier (used in the day to day office business activity)
• computer and peripherals upgrade expenses
• data processing.

Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).

h. Telephone, Internet and other telecommunication

Include:

• internet
• telephone and telecommunications
• cellular telephone
• fax machine
• pager.

i. Business taxes, licenses and permits

Include:

• property taxes paid directly and property transfer taxes
• vehicle license fees
• beverage taxes and business taxes
• trade license fees
• membership fees and professional license fees
• provincial capital tax.

j. Royalties, franchise fees and memberships

Include:

• amounts paid to holders of patents, copyrights, performing rights and trademarks
• gross overriding royalty expenses and direct royalty costs
• resident and non-resident royalty expenses
• franchise fees.

Exclude Crown royalties

k. Crown charges

Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

Include:

• Crown royalties
• Crown leases and rentals
• oil sand leases
• stumpage fees.

l. Rental and leasing

Include:

• lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
• motor vehicle rental and leasing expenses
• studio lighting and scaffolding
• machinery and equipment rental expenses
• storage expenses
• road and construction equipment rental
• fuel and other utility costs covered in your rental and leasing contracts.

m. Repair and maintenance

Include:

• buildings and structures
• machinery and equipment
• security equipment
• vehicles
• costs related to materials, parts and external labour associated with these expenses
• janitorial and cleaning services and garbage removal.

n. Amortization and depreciation

Include:

• direct cost depreciation of tangible assets and amortization of leasehold improvements
• amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• professional and other liability insurance
• motor vehicle and property insurance
• executive life insurance
• bonding, business interruption insurance and fire insurance.

p. Advertising, marketing, promotion, meals and entertainment

Include:

• newspaper advertising and media expenses
• catalogues, presentations and displays
• tickets for theatre, concerts and sporting events for business promotion
• fundraising expenses
• meals, entertainment and hospitality purchases for clients.

q. Travel, meetings and conventions

Include:

• travel expenses
• meeting and convention expenses, seminars
• passenger transportation (e.g., airfare, bus, train)
• accommodations
• travel allowance and meals while travelling
• other travel expenses.

r. Financial services

Include:

• explicit service charges for financial services
• credit and debit card commissions and charges
• collection expenses and transfer fees
• registrar and transfer agent fees
• security and exchange commission fees
• other financial service fees.

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

• interest
• bank charges
• finance charges
• interest payments on capital leases
• amortization of bond discounts
• interest on short-term and long-term debt, mortgages, bonds and debentures.

t. Other non-production-related costs and expenses

Include:

• charitable donations and political contributions
• bad debt expense
• loan losses
• provisions for loan losses (minus bad debt recoveries)
• inventory adjustments.

u. All other costs and expenses (including intracompany expenses)

Include:

• production costs
• pipeline operations, drilling, site restoration
• gross overriding royalty
• other producing property rentals
• well operating, fuel and equipment
• other lease rentals
• other direct costs
• equipment hire and operation
• log yard expense, forestry costs, logging road costs
• freight in and duty
• overhead expenses allocated to cost of sales
• other expenses
• cash over/short (negative expense)
• reimbursement of parent company expense
• warranty expense
• recruiting expenses
• general and administrative expenses
• interdivisional expenses
• interfund transfer (minus expense recoveries)
• exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
• amounts not included in sub-questions a. to t. above.

Total expenses

The sum of sub-questions a. to u.

Business's expenses
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
Other
Total expenses

1. In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The value for total expenses $###### is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

Production revenue for titles produced in-house and contract productions by type. Exclude subsidies and tax credits.

1. Provide a breakdown of your in-house production revenue and your contract production revenue by type of production.

In-house production revenue refers to revenue generated while producing titles for which you own the copyright. Contract productions are those protected by copyright but produced under contract for others.

Feature films - feature-length (75 minutes or more) productions and where the first market is theatres. This does not include movies-of-the-week and made for television films (which are to be included in the 1 b. Television productions category), nor straight to video productions (which are to be included in the 1 e. Videos or other sales category).

Digital media production sector - consists of individuals and companies that create digital media content and experiences that range across platforms; from mobile devices, to computers, to television screens. Digital media production varies greatly; from applications to experiential content supported by multi-million dollar budgets. Content may be accessible on multiple digital devices (i.e., computers, smartphones, tablet devices).

Convergent digital media production - convergent digital media production includes content developed for digital media platforms and integrated with a traditional audiovisual product (typically a television series) in order to enhance or deepen the audience experience of screen-based content.

Videos and other sales - includes productions such as music videos, educational videos, videos for government boards, agencies, departments or Crown corporations, and corporate/industry videos.

Canadian audiovisual treaty coproductions - when two or more production companies based in different countries combine resources to produce an audiovisual project for which they share economic risk, ownership, revenues, and benefits from their respective governments pursuant to the terms of a treaty.

Foreign location and service productions - feature films and television programs filmed in Canada by foreign producers or by Canadian service producers on behalf of foreign producers.

Below are definitions of associated, single-purpose production, incorporated production and active companies.

Associated applies to the following cases:

• the company owns at least 50% of another incorporated production or production company
• the company has a parent or parents that own at least 50% of the company's interests
• the parent or parents of this company owns other incorporated productions or production companies.

Single purpose production company refers to:

• a separate business unit that directs and controls the allocation of resources relating to its Canadian operations and for which separate financial and balance sheet accounts are maintained.

Incorporated production company refers to:

• a separate legal entity for which separate financial records are kept.

Active

A company is considered active in 2015 if it generated revenue or expenses in 2015.

Parent company

A legal entity that owns the major controlling interest of this company.

Total sales by type of production
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Feature films
Television productions
Commercials
Digital media productions
All other sales
Total sales

 In order to reduce future follow-up, please select one of the following options.

You could also make corrections to the current cycle by pressing the Previous button.

The value of $###### for total production revenue is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value of $###### for feature films is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value of $###### for television productions is significantly different than the $###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You have not reported any revenue from feature films, but did in the previous year.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You have not reported any revenue from television productions, but did in the previous year.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You reported a total production revenue of 0 (zero).

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

2. What percentage of this business's total sales revenue comes from

Percentage of sales by location of production
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Canadian productions
Foreign location and service productions
Total

3. Is this business associated with any other incorporated production companies or single-purpose production companies that were active in 2017 ?

• Yes
• No

How many companies?

Industry characteristics - Location details # reported

4. Please list the name of the second active incorporated production company or single-purpose production company associated with this business unit.

Include their annual revenue and expenses, and indicate if these amounts have been reported elsewhere in this questionnaire.

Location details # reported

• Name:
• Province, territory:
  • Alberta
  • British Columbia
  • Manitoba
  • New Brunswick
  • Newfoundland and Labrador
  • Nova Scotia
  • Northwest Territories
  • Nunavut
  • Ontario
  • Prince Edward Island
  • Quebec
  • Saskatchewan
  • Yukon Territory
• Total revenue 2017
• Total expenses 2017

5. Please indicate if these amounts have been included elsewhere in this questionnaire.

• Yes
• No

6. Please specify the names of the parent companies.

Specify names of the parent companies

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
• Organisational change
• Price changes in labour or raw materials
• Natural disaster
• Recession
• Change in product line
• Sold business units
• Expansion
• New or lost contract
• Plant closures
• Acquisition of 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. We invite your comments about this questionnaire.

Enter your comments

Why do we conduct this survey?

This survey collects data to provide estimates of production and value of maple products in Canada.

The data are used by Agriculture and Agri-Food Canada, other government departments and provincial governments as well as producer's organizations. This information assists in the administration of agricultural policies, production and price analysis as well as economic research.

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 respondent burden, Statistics Canada may combine it 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.

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 statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta and British Columbia. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province.

Business or organization and contact information

1. Please 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 (if applicable)
  • 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.

2. Please 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 5.
• Fax number (including area code)

3. Please 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. Please 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.
  Please 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: ?

1. Yes
2. No
   When did the main activity change?
   Date

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

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

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

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, please provide your best estimates.

CAPTION
 

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

Maple taps 2018

1. Were there any maple trees tapped in 2018 ?

• Yes
• No

Why are you not currently tapping?

• We did no tappings in 2018 , but it is possible that we may tap in 2019.
• We have permanently ceased to tap our maple bush.

2. What was the number of trees tapped and the number of tappings in 2018 ?

Number of trees tapped

Number of tappings

Production of maple syrup in 2018

3. In 2018, what was this operation's total production of the following maple products?

Exclude any maple products purchased from others for resale.

CAPTION
 

	Quantity	Unit of measure
Maple Syrup
Syrup sold (or to be sold) to processors
All other syrup sold (or to be sold)
Syrup consumed (or to be consumed) at home
Maple Sugar made from this operation's syrup
Sugar sold (or to be sold)
Sugar consumed (or to be consumed) at home
Maple Butter made from this operation's syrup
Butter sold (or to be sold)
Butter consumed (or to be consumed) at home
List of unit measures Pounds Kilograms Gallons Litres

Average sales price obtained in 2018

4. What was the average sales price obtained in 2018 from the following maple products?

CAPTION
 

	Average sales price
Syrup sold to processors - price per unit of measure
All other syrup sold - price per unit of measure
Sugar sold - price per unit of measure
Butter sold - price per unit of measure

Agricultural production

5. According to our records, this operation produces the selected agricultural products, listed below. Please verify the agricultural products currently produced on this operation.

Please make any necessary corrections or updates. Select all that apply.

• Field crops
• Hay
• Summerfallow
• Potatoes
• Fruit, berries and nuts
• Vegetables
• Sod
• Nursery products
• Greenhouse products
• Cattle and calves
• Include beef or dairy.
• Pigs
• Sheep and lambs
• Mink
• Fox
• Hens and chickens
• Turkeys
• Maple taps
• Honey bees
• Mushrooms
• Other
  • Specify agricultural products
• Not producing agricultural products

Area in crops

6. What area of this operation is used for the following crops?

Report the areas only once, even if used for more than one crop type.

Exclude land used by others.

CAPTION
 

	Area	Unit of measure
Field crops
Hay
Summerfallow
Potatoes
Fruit, berries and nuts
Vegetables
Sod
Nursery products
List of unit measures acres hectares arpents

Greenhouse area

7. What is the total area under glass, plastic or other protection used for growing plants?

Total area

Unit of measure

• square feet
• square metres

Livestock (excluding birds)

8. How many of the following animals are on this operation?

Report all animals on this operation, regardless of ownership, including those that are boarded, custom-fed or fed under contract.

Include all animals kept by this operation, regardless of ownership, that are pastured on a community pasture, grazing co-op or public land.
Exclude animals owned but kept on a farm, ranch or feedlot operated by someone else.

CAPTION
 

	Number
Cattle and calves
Pigs
Sheep and lambs
Mink
Fox

Birds

9. How many of the following birds are on this operation?

Report all poultry on this operation, regardless of ownership, including those grown under contract.

Include poultry for sale and poultry for personal use.
Exclude poultry owned but kept on an operation operated by someone else.

CAPTION
 

	Number
Hens and chickens
Turkeys

Maple taps

10. What was the total number of taps made on maple trees last spring?

Total number of taps

Honey bees

11. How many live colonies of honey bees (used for honey production or pollination) are owned by this operation?

Include bees owned, regardless of location.

Number of colonies

Mushrooms

12. What is the total mushroom growing area (standing footage) on this operation?

Include mushrooms grown using beds, trays, tunnels or logs.

Total area

Unit of measure

• square feet
• square metres

Changes or events

13. 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
• Organisational change
• Price changes in labour or raw materials
• Natural disaster
• Recession
• Change in product line
• Sold business units
• Expansion
• New or lost contract
• Plant closures
• Acquisition of business units
• Other
  • Specify the other changes or events
• No changes or events

Contact person

14. 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

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

Include the time spent gathering the necessary information.

• Hours
• Minutes

16. We invite your comments about this questionnaire.

Enter your comments

Integrated Business Statistics Program (IBSP)

This guide is designed to provide additional information as you work through your questionnaire. If further assistance is required, please call us. A Statistics Canada employee will be happy to assist you.

Help Line: 1-800-858-7921

Table of contents

• General information
• Guidelines
• Introduction
• Revenue
• E-Commerce
• Expenses
• Industry Characteristics
• Salaries, wages and commissions
• Inventories
• Sales of goods manufactured
• Purchases of raw materials and components to be used in manufacturing process
• Details on business locations
• Detailed information on energy and water costs or expenses
• How can I obtain data from Statistics Canada?

General information

What is the Annual Survey of Manufacturing Industries and why is it important?

The Annual Survey of Manufacturing Industries is conducted every year by Statistics Canada to obtain important information on the manufacturing sector (including logging operations) of the Canadian economy. Manufacturing establishments in Canada are required to provide information on such aspects of their operations as sales, costs/expenses, salaries and wages. Results from the Annual Survey of Manufacturing Industries help Statistics Canada in compiling key data on the Canadian economy, such as the Gross Domestic Product (GDP). The total value of sales is used along with inventories to calculate production statistics. Total sales of individual products, and external trade data, are used to estimate the size of the Canadian market for particular goods.

The data are also published and are used by the business community, trade associations, municipal, provincial/territorial, and federal governments, international organizations and private citizens.

Businesses and governments depend on official statistics to make vital economic decisions. For example:

• The Bank of Canada relies on the GDP to make decisions that influence interest and exchange rates, which in turn affect the costs of doing business;
• Businesses and associations use the survey results to:
  • track their performance against industry averages;
  • evaluate expansion plans;
  • prepare business plans for investors;
  • adjust inflation-indexed contracts;
  • plan marketing strategies.

Why was I chosen to receive the Annual Survey of Manufacturing Industries?

For most surveys, businesses are selected through random sampling to represent other businesses of the same type in their regions, with similar revenue or number of employees. Some businesses must be included every year as they contribute substantially to their particular industry or region. Smaller businesses must also be sampled if an industry only includes a limited number of businesses in a province or territory, to provide an accurate picture of an industry.

Whenever possible, Statistics Canada does use administrative data already filed with government, such as income tax returns or customs records. However, these sources do not contain all the information required to produce a complete industry profile. This is especially true for large businesses operating in a number of different industries, and in more than one province/territory. Tax records usually provide data for the legal entity but not for the different business units (establishments) that operate in different industries and/or provinces/territories. We need data from these specific business units to produce statistics by industry and by province/territory. Note: Although Statistics Canada can obtain records from the Canada Revenue Agency (CRA) to create statistics, CRA cannot access any individual survey records from Statistics Canada.

To protect the confidentiality of data provided by respondents, only data in aggregate form are available for use.

Your assistance in completing the enclosed survey is vital to the production of timely and accurate manufacturing statistics. If you experience difficulties in completing this survey, please do not hesitate to call us at 1-800-858-7921.

Guidelines

General remarks

This guide provides details to help you complete the survey with more exact responses in the following sections.

• Introduction
• Revenue
• E-Commerce
• Expenses
• Sales of goods manufactured
• Purchases of raw materials and components to be used in manufacturing process
• Details on business locations
• Detailed information on energy and water costs or expenses

The data requested can generally be obtained from:

• The accounting records and financial statements (for profit centers) for your business unit;
• Your production and cost reports (for cost centers);
• Your employment and payroll records;
• Other sources (e.g., your plant or production manager).

Introduction

Coverage

Please report the data for your establishment (referred to as a business unit) in this questionnaire. Each of the locations included in your business unit should be pre-printed in Details on this business’s locations section. If you have acquired or disposed of a location, please indicate this change in the space provided.

Note: A business unit is the smallest operating unit in your business that can report the following items:

• The value of sales;
• The cost of materials and supplies purchased;
• The cost of energy and water utility purchased;
• The opening and closing inventories;
• The number of employees and their salaries and wages.

Generally a business unit corresponds to a plant, mill or factory. However, it may comprise more than one plant or location when your accounting records do not permit separate reporting of the items listed above. A business unit may also include ancillary or support units, such as sales offices or warehouses.

If your business has more than one business unit, a separate questionnaire should be completed for each unit. Each questionnaire should cover all the activities of the relevant business unit.

If your firm has a separate administrative unit or head office located in a municipality other than the one in which the plant is located, then you should also fill out a separate questionnaire for the Head Office Survey. The activities of ancillary or support units which serve more than one of your business units should also be reported on a head office questionnaire (even if there is no separate head office as such).

If you are in doubt about the best way to report, or you are not sure what questionnaires are being completed by other units of your firm, please call 1-800-858-7921 for assistance. Please quote the reference number on the front page of the questionnaire in all communications.

Reporting instructions

When precise figures are not available please provide your best estimates. Report all monetary values in Canadian funds, rounded to the nearest thousand dollars (e.g., $55,417.40 should be reported as 55). Percentages should be rounded (e.g., report 37.3% as 37 and 75.8% as 76).

Contact person section asks for the name of contact as well as the person primarily responsible for completing this questionnaire. Sometimes this is not the same person. Please answer both questions accurately.

Business or organization and contact information

This section verifies or requests basic identifying information of the business or organization such as legal name, operating name (if applicable), contact information of the designated contact person, current operational status, and main activity(ies).

1. Legal name and Operating name

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.

2. Designated contact person

Verify or provide the requested contact information of the designated business or organization contact person.  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.  If different than the designated contact person, the contact information of the person completing the questionnaire can be indicated later in the questionnaire.

3. Current operational status

Verify or provide the current operational status of the business or organization identified by the legal and operating name in question 1.  If indicating the operational status of the business or organization is ‘Not currently operational’ then indicate an applicable reason and provide the requested information.

4. Main activity

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 unit(s) 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.

If the current NAICS associated with this business or organizations is not correct, please provide a brief description of the main activity and provide any additional information as requested.

Reporting period information

• May 1, 2016 to April 30, 2017
• June 1, 2016 to May 31, 2017
• July 1, 2016 to June 30, 2017
• August 1, 2016 to July 31, 2017
• September 1, 2016 to August 31, 2017
• October 1, 2016 to September 30, 2017
• November 1, 2016 to October 31, 2017
• December 1, 2016 to November 30, 2017
• January 1, 2017 to December 31, 2017
• February 1, 2017 to January 31, 2018
• March 1, 2017 to February 28, 2018
• April 1, 2017 to March 31, 2018

Here are other examples of fiscal periods that fall within the required dates:

• September 18, 2016 to September 15, 2017 (e.g., floating year-end)
• June 1, 2017 to December 31, 2017 (e.g., a newly opened business)

Revenue

1. Sales of goods and services

Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business’s ordinary activities.

For Manufacturing and Logging Industries

Report all sales (domestic and exports) of goods and services from Canadian locations at final selling price.  Sales should be reported 'Free On Board' (FOB) factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Include:

• Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;
• Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
• Sales of logs and wood residue, regardless of the source of these materials (for logging operations only);
• Sales of goods purchased for resale, as is (purchased from another company or another business unit of your firm not covered by this questionnaire);
• Amounts received from progress billings;
• Revenue from repair work (labour costs only as materials and products are owned by client);
• Charges for installation of manufactured goods where installation is part of sales;
• Book value of goods sold for rental;
• Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e. book transfer value).

Exclude:

• Transfers into inventory and consignment sales;
• Federal, provincial and territorial sales taxes, and excise duties and taxes;
• Shipping charges by common carrier or contract carriers;
• Discounts and returns.

2. Rental and leasing

Rental and leasing revenue from assets owned by your business unit should be reported here. This revenue should be reported before deduction of expenses such as property taxes and repairs and maintenance excluding the goods and services tax (GST). Rental expenses should not be subtracted from rental revenues.

Include:

• Revenue from rental or leasing of manufactured products made by your business unit; 
• Revenue from long and short term rental or leasing of vehicles, machinery and equipment owned by your business unit (including operating leases);
• Revenue from rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships.

Exclude:

• Finance charges from financing and sales leases;
• Revenue from intellectual property (e.g., patents, trademarks, copyrights).

3. Commissions

Include:

• Commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives, and travel agencies – Compensation could also be reported under this item (for example, compensation for collecting sales tax).

4. Subsidies (including grants, donations and fundraising)

Include:

• Non-repayable grants, contributions and subsidies from all levels of government;
• Revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

5. Royalties, rights, licensing and franchise fees

A royalty is defined as a payment received by the holder of a copyright, trademark or patent.  Royalties paid by your business unit should not be subtracted from royalty revenues.

Include:

• Revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals. Examples are: motion pictures, computer programs, etc;
• Revenues from franchise fees;
• Revenues from licensing agreements.

6. Dividends

Dividend expenses should not be subtracted from dividend revenues.

Include:

• Dividend income;
• Dividends from Canadian sources;
• Dividends from foreign sources;
• Patronage dividends.

Exclude:

• Dividend from capital investment from affiliates

7. Interest

Interest expenses should not be subtracted from interest revenues.

Include:

• Investment revenue;
• Interest from foreign sources;
• Interest from Canadian bonds and debentures;
• Interest from Canadian mortgage loans;
• Interest from other Canadian sources.

Exclude:

• Equity income from investments in subsidiaries or affiliates.

8. Other revenue (please specify)

Include all amounts not included in questions 1 to 7 above such as:

• Revenue from warranties;
• Placement fees for displaying items on websites, store windows, catalogues;
• Revenue from shipping and handling charges that are not included in the price of the merchandise;
• Deposit service income, credit service income and card service income;
• Lodging and boarding revenue in the logging industry;
• Revenue from secondary activities (e.g. cafeterias and lunch counters;
• Revenue from outside installation or construction work not related to your own products.

9. Total Revenue

(sum of lines 1 to 8)

E-commerce

Mobile app
Include:

• Sales through any app, or application, that is downloaded and designed to run on a handheld device such as a smartphone or tablet (for example, places where a user may download these apps include Apple’s App Store, Google Play or Blackberry App World).

Company website

Include:

• Sales through a browser-based website where your organization maintains control of the content.

Third-party website

Include:

• Sales through a browser-based website where a third-party maintains the structure of the website and control of the look and feel while your company only provides the product to be sold (for example, Amazon, Expedia, Etsy).

Electronic Data Interchange (EDI)

A standard format for exchanging business data. EDI is based on the use of message standards, ensuring that all participants use a common language.

Expenses

1. Purchases

For Manufacturing and Logging Industries

Please report the laid-down cost FOB, plant gate, but excluding GST, for purchases / cost of materials.

Include:

• Purchases of raw materials and components for manufacturing;
• Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets);
• Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
• Shipping charges by common carrier or contract carriers;
• Freight in and duty;
• Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

• Federal, provincial and territorial sales taxes, and excise duties and taxes;
• Change in inventories

2. Employment costs and expenses

a. Salaries, wages and commissions

Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 – Statement of Remuneration Paid) for this reporting period. Amounts reported should be gross, before any deductions at source.

Include:

• Indirect labour costs (e.g., food service staff, repair staff);
• Overtime payments;
• Vacation pay;
• Payments to casual labour;
• Directors’ pay;
• Bonuses (including profit sharing);
• Commissions paid to regular employees such as your manufacturer’s agents;
• Taxable allowances (e.g., room and board, gifts such as air tickets for holidays);
• Retroactive wage payments;
• Stock options awarded to employees (the amount for which you have entered a “code 38” on the employees’ T4 and which is included in box 14 – value according to CRA rules);
• Any other allowance forming part of the employee’s earnings;
• Payments to individuals working on their own premises using equipment and materials provided by your business unit since such persons should be treated as employees;
• Severance pay.

Exclude:

• Deferred stock options awarded to employees that meet relevant CRA rules (the amount for which you have entered a “code 53” on the employee’s T4 and which is excluded from box 14);
• Amounts paid out to other business units for employment costs only;
• Monies withdrawn by working owners and partners of unincorporated business units;
• Director’s fees or distribution of profits to shareholders of incorporated business units;
• Cost/expenses for outside subcontracted employees (report the amount at question 3-Subcontracts)
• Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 - All other costs and expenses)

b. Employee benefits

Report expenses related to the employer portion of employee benefits.

Include:

• Payments for employee life and extended health care insurance plans (e.g., medical, dental, drug and vision care plans);
• Employer portion of Canada Pension Plan/Québec Pension Plan contributions;
• Employer pension contributions;
• Contributions to provincial and territorial health and education payroll taxes (applicable to your business unit);
• Workers’ compensation (provincial or territorial) applicable to your business unit;
• Employer portion of EI premiums;
• Association dues paid by the employer;
• All other employee benefits such as childcare and supplementary unemployment benefit (SUB) plans.

Exclude:

• Employee portions of employee benefits (i.e., deductions from pay).

3. Subcontracts

Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house. In such cases, business units provide materials to other business units or individuals for the production of outputs on a so-called “custom basis”.  Subcontract expense only refers to work hired out for production towards the company’s outputs.

Include:

• Commissions paid to non-employees;
• Any amount you pay to any other business units, firms, or individuals for work done on materials you own;
• Custom work and contract work;
• Subcontract and outside labour;
• Hired labour.

Exclude:

• Research and development subcontracts (report these amounts at question 4 - Research and development fees);
• Salaries and wages paid to employees;
• Payments to individuals working on their own premises using machinery, equipment and materials provided by your firm (such persons should be treated as employees);
• Cost of materials;
• Cost/expenses for temporary workers paid through an agency, as well as charges for personnel search services (report these amounts at question 21 – All other costs and expenses);
• Repairs and maintenance services (report these amounts at question 13 - Repair and maintenance).

4. Research and development fees

Paid activities (purchased or subcontracted) conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.

Exclude:

• Own labour costs (included at line 2. a. - Salaries, wages and commissions)

5. Professional and business fees

Please report only the total cost of purchased professional or business service fees here (a detailed breakdown may be required in a subsequent section).

Include:

• Legal services;
• Accounting and auditing fees;
• Education and training fees;
• Appraisal fees;
• Management and administration fees;
• Property management fees;
• Information technology (IT) consulting and service fees (purchased);
• Data processing services fees;
• Architectural fees;
• Engineering fees;
• Scientific and technical service fees;
• Other consulting fees (management, technical and scientific);
• Veterinary fees;
• Fees for human health services;
• Payroll preparation fees;
• All other professional and business service fees.

Exclude:

• Service fees paid to Head Office and other business units not included in this questionnaire (report these at question 21 - All other costs and expenses);
• The cost of in-house activities undertaken by your own staff.

6. Energy and water expenses

Report the cost/expense of purchased utilities attributed to operations in the current reporting period such as water, electricity, gas and heating.

Include:

• Diesel, fuel wood, natural gas, oil and propane;
• Sewage.

Exclude:

• Energy expenses covered in your rental and leasing contracts;
• Telephone, Internet and other telecommunications;
• Vehicle fuel (report these at question 21 - All other costs and expenses);
• Raw materials i.e. any fuel purchased as input to the manufacturing process as a feed stock or processing material (e.g. crude oil to be refined into gasoline) or for any other non-energy purpose (report these at question 1 - Purchases).

7. Office and computer related expenses

Please report all office supplies purchased and used by your business unit for both manufacturing and non-manufacturing operations.

Include:

• Office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines;
• Postage and courier fees (used in the day-to-day office business activity);
• Memory storage devices and computer upgrade expenses;
• Data processing expense (equipment, software and software licenses).

Exclude:

• Telephone, Internet and other telecommunication expenses (report this amount at question 8 - Telephone, Internet and other telecommunication).

8. Telephone, Internet and other telecommunication

Include:

• Telephone, fax, cellular phone, or pager services for transmission of voice, data or image;
• Internet access charges;
• Purchased cable and satellite transmission of television, radio and music programs;
• Wired telecommunication services;
• Wireless telecommunication services;
• Satellite telecommunication services;
• Large bandwidth services to send/receive digital works;
• Online access services;
• Online information provision services.

9. Business taxes, licenses and permits

This item comprises the cost of various licenses and permits, and some indirect taxes (taxes levied on your business unit that are not corporate income or logging taxes, sales or excise taxes, or insurance premium taxes).

Include:

• Property taxes paid directly and land transfer taxes;
• Business taxes;
• Vehicle license and/or registration fees;
• Beverage license fees;
• Trade license fees;
• Professional license fees;
• All other license fees;
• Lot levies;
• Building permits and development charges;
• Other property/business licenses or permits not specified above.

Exclude:

• Property taxes covered in your rental and leasing expenses;
• Corporate income taxes;
• Stumpage fees (report these amounts at question 11 –Crown charges).

10. Royalties (other than Crown royalties), franchise fees and memberships

Include:

• Amounts paid to holders of patents, copyrights, performing rights and trademarks;
• Gross overriding royalty expenses and direct royalty costs;
• Resident and non-resident royalty expenses;
• Membership fees;
• Franchise fees.

Exclude:

• Stumpage fees (report these amounts at question 11 – Crown charges).

11. Crown charges (for logging, mining and energy industries only)

Include:

• Crown royalties, Crown leases and rentals, oil sand leases and stumpage fees;
• Federal or provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.

12. Rental and leasing (land, buildings, equipment, vehicles, etc.)

Include:

• Lease/rental expenses, real estate rental expenses, condominium fees and equipment rental expenses;
• Only operating leases (as opposed to leases that can be capitalized);
• Motor vehicle rental and leasing expenses (without driver);
• Furniture and fixtures;
• Computer, machinery and equipment rental expenses (without operator);
• Storage expense;
• Studio lighting and scaffolding; Road and construction equipment rental;
• Road and construction equipment rental;
• Fuel and other utility costs covered in your rental and leasing contracts.

Exclude:

• Rental and leasing of vehicles (with driver), machinery and equipment (with driver or operator) (report these costs at question 21 - All other costs and expenses).

13. Repair and maintenance

This item comprises repair and maintenance costs related to the replacement of parts or other restoration of plant and machinery to keep your properties in efficient working condition.

Include:

• Waste removal services, hazardous and non-hazardous;
• Janitorial and cleaning services;
• Sweeping and snow removal services;
• Costs related to materials, parts and external labour associated with the following expenses: buildings and structures, machinery and equipment, motor vehicles, security equipment and other goods (except fabricated metal products or furniture repair services).

Exclude:

• Salaries already reported in question 2 - Employment costs and expenses;
• Property management fees (report these at question 5 - Professional and business fees);
• Repair and maintenance expenses that are included in any payment to a head office.

14. Amortization and depreciation

Report the amortization/depreciation (the systematic allocation of the cost of assets to current operations over their useful life) related only to the current reporting period.

Include:

• Direct cost depreciation of tangible assets and amortization of leasehold improvements;
• Amortization of rental equipment (for operating leases: by lessor; for capital leases: by lessee);
• Amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, deferred gains and losses on investments, organizational costs).

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

• Accident and health insurance services;
• Life insurance and individual pension services;
• Asset insurance services, including property and motor vehicle;
• General liability insurance services;
• Executive life insurance;
• Bonding, business interruption insurance and fire insurance;
• All other insurance services not elsewhere specified.

Exclude:

• Payments on behalf of employees which are considered to be taxable benefits (report these at question 2(b) – Employee benefits);
• Premiums paid directly to your head office (report these at question 21).

16. Advertising, marketing, promotion, meals and entertainment

Include:

• Advertising planning and creating services;
• Newspaper advertising and media expenses;
• Catalogues, presentations and displays;
• Trade fairs and exhibition organization services;
• Tickets for theatre, concerts and sporting events for business promotion;
• Fundraising expenses;
• Meals, entertainment and hospitality purchases for clients;
• Other advertising services.

17. Travel, meetings and conventions

Include:

• Travel expenses;
• Rental services of passenger cars, buses and coaches with operator;
• Meeting and convention expenses, seminars;
• Passenger transportation (airfare, bus, train, etc.);
• Accommodations (hotel and motel lodging);
• Travel allowance and meals while travelling;
• Travel agency services;
• Taxi services;
• Meal and beverage services for consumption on the premises;
• Other travel expenses.

18. Financial services (bank charges, transaction fees, etc.)

Include:

• Explicit service charges for financial services;
• Credit and debit card commissions and charges;
• Collection expenses and transfer fees;
• Registrar and transfer agent fees;
• Security and exchange commission fees;
• Other financial service fees.

Exclude:

• Interest expenses (report these at question 19 - Interest expense).

19. Interest expense

Please report the cost of servicing your company’s debt such as interest and bank charges, finance charges, interest payments on capital leases, amortization of bond discounts.

Include (interest on):

• Short-term and long-term debt;
• Bonds and debentures;
• Mortgages.

Exclude:

• Dividends paid to term and retractable preferred shares;
• Debt issue expenses, including their amortization.

20. Bad debt, loan losses, donations, political contributions and inventory writedown

Include:

• Charitable donations and political contributions;
• Bad debt expense;
• Loan losses;
• Provisions for loan losses (minus bad debt recoveries);
• Inventory adjustments.

21. All other expenses (including intracompany expenses)

Include:

• Log yard expense, forestry costs, logging road costs;
• Production costs;
• Vehicle fuel expenses;
• Pipeline operations, drilling, site restoration costs;
• Gross overriding royalty;
• Other producing property rental costs;
• Well operating, fuel and equipment costs;
• Other lease rental costs;
• Other direct costs;
• Equipment hire and operation costs;
• Overhead expenses allocated to costs of sales;
• Cash over/short (negative expense);
• Reimbursement of parent company expenses;
• Warranty expenses;
• Recruiting expenses;
• General and administrative expenses;
• Interdivisional expenses;
• Interfund transfers (minus expense recoveries);
• Exploration and development costs (include: geological prospecting, well abandonment and dry holes, exploration expenses, development expenses);
• Safety supplies;
• Cafeteria supplies;
• Materials, components and supplies for installation and construction that is not related to own product;
• All other supplies, material and components not elsewhere specified;
• Variance;
• All other expenses not reported elsewhere.

Exclude:

• Items related to expenditures in prior periods.

22. Total expenses

(sum of lines 1 to 21)

Industry Characteristics

Sales

1. Cost Center

A cost center is a department or section of a company where managers are directly responsible for costs. For example, consider a company that has a manufacturing department, a research and development department, and a payroll department. Each department could be a cost center. Cost centers do not directly report revenues as these are reported by another part of the company such as a head office.

2. Valuation of sales

Please indicate whether you will report at final selling price or any alternate valuation.

• If you are a single business unit firm, sales must be reported at your final selling price.
• If you are part of a multi-business unit firm:
  a) sales to your firm’s non-logging or non-manufacturing business units must be reported at your final selling price.
  b) sales to your firm’s logging or manufacturing business units, sales branches, selling warehouses or head offices should be reported at the value shown on your books of account (i.e., book transfer value)

Report all sales (domestic and exports) goods and services from Canadian locations at final selling price.  Sales should be reported FOB factory gate: net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances, and charges for outward transportation by common or contract carriers. (Note: FOB factory gate means truck gate if manufacturer is using own truck and driver).

Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction.

Note: Goods reported as sold should not be included in inventory and goods held on consignment should be reported as inventory until actually sold.

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of revenue might not be part of your questionnaire.

Sales for selected items

3. a. Sales of goods manufactured

Include:

• Sales of goods manufactured from own materials whether at this business unit or at any other subcontracted manufacturing plants located within Canada;
• Sales out of warehouses at locations other than your business unit if storage warehouses are owned or rented by your business unit;
• Amounts received from progress billings;
• Charges for installation of manufactured goods where installation is part of sales;
• Book value of goods sold for rental;
• Transfers to other business units or a head office of your firm. Note that these should be reported at the value shown on your books of account (i.e., book transfer value).

Exclude:

• Transfers into inventory and consignment sales;
• Shipping charges by common or contract carriers;
• Discounts and returns;
• Federal provincial and territorial sales taxes and excise duties and taxes;
• Sales of goods purchased for resale, as is;
• Revenue from repair work;
• Revenue from manufacturing and logging service fees and/or custom work.

b. Sales of goods purchased for resale, as is

Report sales of goods that have not been processed or altered in your business unit and that have been purchased and resold in the same condition.

Include:

• Sales of products transferred to you from other business units of your firm and sold in the same condition as transferred.

Exclude:

• Transfers into inventory and consignment sales;
• Shipping charges by common or contract carriers;
• Discounts and returns;
• Federal provincial and territorial sales taxes and excise duties and taxes.;

c. Revenue from repair work

Repair work comprises fixing/repairing products that have already been installed or delivered to a client (or other business unit). This work could be done at the client’s facilities or at your business unit (where the products were uninstalled and shipped for repair). Repair work also includes warranty repairs where your business unit charges a fee to either an external business or another business unit within your firm. In all of these cases, your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

• Shipping charges by common or contract carriers;
• Discounts;
• Federal provincial and territorial sales taxes and excise duties and taxes.

d. Revenue from manufacturing service fees or and/or custom work

Custom work, manufacturing service, comprise manufacturing work undertaken to the specifications of a client (or other business unit of your firm) prior to installation or initial delivery. Your business unit has only provided labour to a client but this client owns the product(s) and materials involved.

Exclude:

• Shipping charges by common or contract carriers;
• Discounts;
• Federal provincial and territorial sales taxes and excise duties and taxes.

f. All other sales - specify:

Include:

• Sales of goods and services not specified elsewhere.

Exclude:

• Revenue from rental and leasing;
• Commissions;
• Revenue from royalties, franchise and licensing fees;
• Revenue from interest and dividends;
• Subsidies /grants.

Total sales of goods and services

(sum of lines a. to f.)

Selected expense information

Please note that the questionnaires for the manufacturing industries and the logging industries are slightly different. Depending on which one you have received, the questions might be worded slightly differently and some categories of expense might not be part of your questionnaire.

4. a. Purchases of raw materials and components

Report the laid-down cost FOB plant gate, but excluding GST for all raw materials and components purchased for your logging or manufacturing process.

Include:

• Shipping charges by common carrier or contract carriers;
• Freight in and duty;
• Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline).

Exclude:

• Federal provincial and territorial sales taxes and excise duties and taxes;
• Purchases of goods purchased for resale in the same condition as purchased (without further manufacturing or processing);
• Purchases of non-returnable containers and other shipping and packaging materials (boxes, cartons, barrels, kegs, bottles, pallets, etc.);
• Change in inventories.

b. Purchases of non-returnable containers and other shipping and packaging materials

Report the laid-down cost for all shipping and packaging materials purchased FOB plant gate, but excluding GST.

Include:  

• Boxes, cartons, barrels, kegs, bottles, pallets, etc.;
• Shipping charges by common carrier or contract carriers;
• Freight in and duty.

Exclude:

• Federal provincial and territorial sales taxes and excise duties and taxes.

c. Purchases of goods for resale, as is

Report the laid-down cost of goods purchased for resale in the same condition as purchased (FOB plant gate, but excluding GST), i.e., without further manufacturing or processing.

Include:

• Shipping charges by common carrier or contract carriers;
• Freight in and duty.

Exclude:

• Federal provincial and territorial sales taxes and excise duties and taxes;
• Change in inventories.

d. Vehicle fuel expense

Report any vehicle fuel expenses incurred during your manufacturing.

Include:

• Purchases of gasoline, diesel fuel, propane, natural gas and other fuel used to operate any type of vehicle at the location or otherwise, such as sales representatives’ cars, delivery trucks, lift trucks, etc.

Exclude:

• Any fuel purchased for power/heat generation.

Salaries, wages and commissions

Details on salaries, wages and commissions

Details on average number of people employed

This section requests a breakdown of total salaries, wages and commissions for this business unit. Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour. Do not include benefit contributions by the employer.

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12). Please do this calculation separately for direct and indirect labour.

The section is designed to account for all personnel on the payroll of your business unit.

6. Direct labour (manufacturing or logging)

Please report gross salaries and average number of workers.

Include employees engaged in:

• Manufacturing (processing and/or assembling);
• Logging and forestry support;
• Packing, handling, warehousing;
• Repair and maintenance, janitorial;
• Watchmen;
• Foremen doing work similar to their employees;
• Erection/installation by own business unit when an extension of your manufacturing operations.

7. Indirect labour (administrative and selling/operating)

Please report gross salaries and average number of workers. Do not include workers that are not on your payroll.

Include:

• Executives, administrators and office staff;
• Sales staff;
• Food service staff;
• Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
• Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Inventories

Inventories are to be reported at the value maintained in your accounting records (book value). If your accounting records do not distinguish between goods of own manufacturing and goods purchased for resale, please provide your best estimate of the distribution between the two inventory types.

Include:

• Inventory at the manufacturing plant or at any warehouse or selling outlet which is treated as part of this business unit;
• Inventory in transit in Canada;
• Inventory held on consignment for Canada.

Exclude:

• Goods owned and held in inventory abroad;
• Any goods held on consignment from others.

8. a. Raw materials and components

Include:

• Materials and components to be used in the manufacturing process;
• Fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material (e.g., crude oil processed into gasoline);
• Non-returnable containers and other shipping and packaging materials.

Exclude:

• Any raw material intended for resale in the same condition as purchased.

b. Goods and work in process

Include:

• Partially completed goods;
• The value of work done on goods accounted for under progress billing for which no payment has been received.

c. Finished goods manufactured

Include:

• Goods of own manufacture from your business unit.

d. Goods purchased for resale, as is

Include:

• All goods which are purchased for resale without further processing by your business unit.

Exclude:

• Components manufactured by another business unit/firm that are purchased or transferred by this business and used as inputs for the assembly and manufacturing system (report these under question 11 – Raw material and components).

e. Other inventories (please specify)

Include:

• All other inventory of materials used in your logging or manufacturing process but not included in the above categories.

Total inventories

(sum of lines a. to e.)

Sales of goods manufactured

This section represents a breakdown, by product for the total reported at question 3.a. Sales of goods manufactured  in the Industry characteristics section. Please report the value of sales (in thousands of Canadian dollars) for each product produced by your manufacturing operations for the products listed in this section.

Exclude:

• Shipping charges by contract or common carrier if possible for each product class. If your accounting records do not allow you to provide sales of your reported commodities net of shipping charges, you will be prompted to report your total shipping charges at a later time.

If you manufacture products that are not listed in this section, please enter the product description and relevant amounts at question 2 – All other products of own manufacture sold – please specify below

Purchases of raw materials and components to be used in the logging or manufacturing process

This section requests a breakdown, by product, of the total reported at question 4. a. - Purchases of raw materials and components of the Industry characteristics section. Please report the cost of raw materials for each individual product used in logging or manufacturing operations.

In reporting the cost of the various items purchased, give the laid-down value at your business unit, (i.e., the amounts after discounts actually paid or payable).

Where quantity information is requested, please provide this information from your records or, if not recorded, provide your best estimate.

Include:

• Semi-processed goods, if you are part of a multi-business unit firm and receive semi-processed goods as transfers from the other business units of your firm for further processing. The cost of such goods should be equivalent to the transfer value reported by the shipping unit plus any transportation and handling charges paid by your business unit to common or contract carriers;
• Any fuel purchased as an input into the manufacturing process, as a feedstock or processing material (e.g., crude oil processed into gasoline), or for any other non-energy purpose.

Exclude:

• Fuel used for energy purposes (e.g., for office or plant heating) - These energy items should be reported in the "Detailed information on energy and water costs or expenses" section.

If you purchased raw materials that are not displayed in this section, please enter the raw material name and relevant amounts at question 2 – All other raw materials and components purchased – Please specify below.

Details on this business's locations

General guidelines

This section requests a breakdown of total operating revenues, salaries, wages and commissions for all locations included in this survey. Please report separately for each location (covered by your business unit).

Please indicate if any locations are no longer part of your business unit and should be deleted from the list. If you have added any locations to your business unit, or if any locations are missing from the list, please provide the information on these. The section is designed to account for all personnel on the payroll of your business unit, including those working in ancillary units which form part of your business unit.

Operating revenues represent the revenue generated from the course of normal business operations (e.g., sales and commissions).

Labour expenses

Amounts reported for salaries and wages should be gross, before any deductions from employees for income tax and employee contributions to health, accident, pension, insurance, or other benefits, all of which should be included. Please do this calculation separately for direct and indirect labour at each location. Do not include benefit contributions by the employer.

Direct labour (manufacturing or logging)

Include wages for employees engaged in:

• Manufacturing (processing and/or assembling);
• Logging and forestry support;
• Packing, handling, warehousing;
• Repair and maintenance, janitorial;
• Watchmen;
• Foremen doing work similar to their employees;
• Erection/installation by own business unit when an extension of your manufacturing operations.

Indirect labour (administrative and selling or operating)

Please report gross salaries. Do not include workers that are not on your payroll.

Include salaries for:

• Executives, administrators and office staff;
• Sales staff;
• Food service staff;
• Building construction and major renovation staff (when work is chargeable to fixed asset accounts);
• Machinery and equipment repair staff (when work is chargeable to fixed asset accounts).

Please indicate whether each specific location operated for the full reporting period or part of it. If a location did not operate for the full year, please provide an explanation in the space provided (e.g. seasonal operations, strike, plant closure, etc.)

Detailed information on energy and water costs or expenses

Please report information on all purchased energy, water utility expenses and electricity purchased by your business unit for energy purposes only. Answers to the detailed questions should cover amounts used by your business unit in all plant and office operations and any support units which are part of your business unit. Do not report fuel consumed as fuel purchased unless the amounts are substantially the same (or unless you can only report consumption)

Include:

• Transportation costs, duties, etc. which form part of the laid-down cost at your business unit.

Exclude:

• Any fuel purchased to be used as an input into the manufacturing process as a feedstock or processing material or for any other non-energy purposes (e.g., a raw material for products such as chemicals, synthetic rubber and a variety of plastics).

1. Electricity

Please report the delivered cost of purchased electricity.

2. Gasoline

The cost of purchased gasoline includes that used for all plant operations.

Exclude:

• Fuel for motor vehicle use

3. Light fuel oil

Please report the total value of purchased light fuel oil for this reporting period.

Include:

• Light fuel oil includes all distillate type fuels for power burners;
• Fuel oil no.2 (heating oil no. 2);
• Fuel oil no.3 (heating oil no. 3);
• Furnace fuel oil;
• Gas oils;
• Light industrial fuel.

4. Heavy fuel oil

Please report the total value of purchased heavy fuel oil for this reporting period.

Include:

All grades of residual type fuels for steam or diesel engines (non-vehicle use);

• Bunker B and Bunker C;
• Fuel oils no. 4, 5 and 6
• Residual fuel oil.

5. Diesel fuel

Please report the total value of purchased diesel fuel for the current reporting period

Exclude:

• Fuel for motor vehicle use.

6. Liquefied petroleum gas (e.g., propane, butane)

Please report the total value of purchased liquefied petroleum gases (LPG) for this reporting period. LPG's comprise normally gaseous paraffinic compounds extracted from refinery gases.

Exclude:

• Fuel for motor vehicle use

7. Natural gas

Please report the total value of purchased natural gas, which comprises a mix of hydrocarbon compounds and small quantities of various non-hydrocarbons existing in a gaseous phase.

Exclude:

• Fuel for motor vehicle use

8. Coal

Please report the total value of purchased coal for this reporting period.

9. Water Utilities

Please report the total value of water utility costs. Note that in some municipalities, water utilities are included in the municipal tax bill. If this case applies to you, please enter the amount if it is itemized on your tax bill.

10. Other energy and water expenses - specify:

Please report the total value of all other purchased energy types not specified elsewhere, e.g., steam, oxygen or hydrogen.

11. Total energy and water expenses

(sum of lines 1 to 10)

How can I obtain data from Statistics Canada?

Inquiry service

Ask about our most recent data by:

• Telephone: 1-800-263-1136
• Telecommunications device for the hearing impaired: 1-800-363-7629
• Fax: 1-877-287-4369
• E-mail: infostats@canada.ca
• website: www.statcan.gc.ca

Data from the Annual Survey of Manufactures and Logging

Marketing and Dissemination
Telephone: 613-951-9497
Toll Free: 1-866-873-8789
E-mail address: manufact@canada.ca

PLEASE REMEMBER TO SIGN YOUR NAME AT THE END OF THE QUESTIONNAIRE

For further information and assistance

Remember, if you are experiencing difficulty in completing the survey or if you are not sure about how to respond to a specific question, please call us at1-800-858-7921 and someone will be happy to assist you.

Please keep a copy of this questionnaire accessible in case you receive an enquiry from our staff. It could also serve as a guide to completing next year's survey, if necessary.

Intergrated Business Survey Program (IBSP)

Thank you for your cooperation.
Remember, all data provided are kept confidential.
Please retain a copy for your records.

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• Calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
• Establishing government programs to assist businesses
• Assisting the business community in negotiating contracts and collective agreements
• Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
• Indexing social benefit programs and determining tax brackets
• Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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 respondent burden, Statistics Canada may combine it 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.

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, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information 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.

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut.

For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Business or organization and contact information

1. Please 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. Please 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)
• Fax number (including area code)

3. Please 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. Please 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.

Please 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. Please 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.
  • Please 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, please provide your best estimates.

This business or organization's revenue by each activity
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, YYYY and March 31, YYYY+1.

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

Here are other examples of fiscal periods that fall within the required dates:

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (e.g., a newly opened business)

• Fiscal Year Start date
• Fiscal Year-End date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

• Seasonal operations
• New business
• Change of ownership
• Temporarily inactive
• Change of fiscal year
• Ceased operations
• Other
  • Specify reason the reporting period does not cover a full year

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what was this business's revenue from each of the following sources?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Revenue

1. Sales of goods and services (e.g., fees, commissions, services revenue)
   Report net of returns and allowances.
   Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
   • Include:
     • sales from Canadian locations (domestic and export sales)
     • transfers to other business units or a head office of your firm.
   • Exclude:
     • transfers into inventory and consignment sales
     • federal, provincial and territorial sales taxes and excise duties and taxes
     • intercompany sales in consolidated financial statements.
2. Rental and leasing
   • Include: rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.
3. Commissions
   • Include: commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax)
4. Subsidies (including grants, donations, fundraising and sponsorships)
   • Include:
     • non-repayable grants, contributions and subsidies from all levels of government
     • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
5. Royalties, rights, licensing and franchise fees
   A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
   • Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
6. Dividends
   • Include:
     • dividend income
     • dividends from Canadian sources
     • dividends from foreign sources
     • patronage dividends.
   • Exclude equity income from investments in subsidiaries or affiliates.
7. Interest
   • Include:
     • investment revenue
     • interest from foreign sources
     • interest from Canadian bonds and debentures
     • interest from Canadian mortgage loans
     • interest from other Canadian sources.
   • Exclude equity income from investments in subsidiaries or affiliates.
8. Other revenue - please specify
   • Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

This business's revenue from each source
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

1. In order to reduce future follow-up, please select one of the following options.

The reported value for total revenue $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what were this business's expenses for the following items?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Expenses

1. Cost of goods sold
   Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.
   • Include:
     • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
     • freight in and duty.
   • Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).
2. Employment costs and expenses
   1. Salaries, wages and commissions
      Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - Statement of Remuneration Paid) before deductions for this reporting period.
      • Include:
        • vacation pay
        • bonuses (including profit sharing)
        • employee commissions
        • taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
        • severance pay.
      • Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).
   2. Employee benefits
      • Include contributions to:
        • health plans
        • insurance plans
        • employment insurance
        • pension plans
        • workers' compensation
        • association dues
        • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
        • contributions to provincial and territorial health and education payroll taxes.
3. Subcontracts
   Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
   • Include:
     • hired casual labour and outside contract workers
     • custom work and contract work
     • subcontract and outside labour
     • hired labour.
4. Research and development fees
   Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.
5. Professional and business fees
   • Include:
     • legal services
     • accounting and auditing fees
     • consulting fees
     • education and training fees
     • appraisal fees
     • management and administration fees
     • property management fees
     • information technology (IT) consulting and service fees (purchased)
     • architectural fees
     • engineering fees
     • scientific and technical service fees
     • other consulting fees (management, technical and scientific)
     • veterinary fees
     • fees for human health services
     • payroll preparation fees
     • all other professional and business service fees.
   • Exclude service fees paid to Head Office (report at All other costs and expenses).
6. Utilities
   Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
   • Include:
     • diesel, fuel wood, natural gas, oil and propane
     • sewage.
   • Exclude:
     • energy expenses covered in your rental and leasing contracts
     • telephone, Internet and other telecommunications
     • vehicle fuel (report at All other costs and expenses).
7. Office and computer related expenses
   • Include:
     • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
     • postage and courier (used in the day to day office business activity)
     • computer and peripherals upgrade expenses
     • data processing.
   • Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).
8. Telephone, Internet and other telecommunication
   • Include:
     • internet
     • telephone and telecommunications
     • cellular telephone
     • fax machine
     • pager.
9. Business taxes, licenses and permits
   • Include:
     • property taxes paid directly and property transfer taxes
     • vehicle license fees
     • beverage taxes and business taxes
     • trade license fees
     • membership fees and professional license fees
     • provincial capital tax.
10. Royalties, franchise fees and memberships
    • Include:
      • amounts paid to holders of patents, copyrights, performing rights and trademarks
      • gross overriding royalty expenses and direct royalty costs
      • resident and non-resident royalty expenses
      • franchise fees.
    • Exclude Crown royalties
11. Crown charges
    Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
    • Include:
      • Crown royalties
      • Crown leases and rentals
      • oil sand leases
      • stumpage fees.
12. Rental and leasing
    • Include:
      • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
      • motor vehicle rental and leasing expenses
      • studio lighting and scaffolding
      • machinery and equipment rental expenses
      • storage expenses
      • road and construction equipment rental
      • fuel and other utility costs covered in your rental and leasing contracts.
13. Repair and maintenance
    • Include:
      • buildings and structures
      • machinery and equipment
      • security equipment
      • vehicles
      • costs related to materials, parts and external labour associated with these expenses
      • janitorial and cleaning services and garbage removal.
14. Amortization and depreciation
    • Include:
      • direct cost depreciation of tangible assets and amortization of leasehold improvements
      • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).
15. Insurance
    Insurance recovery income should be deducted from insurance expenses.
    • Include:
      • professional and other liability insurance
      • motor vehicle and property insurance
      • executive life insurance
      • bonding, business interruption insurance and fire insurance.
16. Advertising, marketing, promotion, meals and entertainment
    • Include:
      • newspaper advertising and media expenses
      • catalogues, presentations and displays
      • tickets for theatre, concerts and sporting events for business promotion
      • fundraising expenses
      • meals, entertainment and hospitality purchases for clients.
17. Travel, meetings and conventions
    • Include:
      • travel expenses
      • meeting and convention expenses, seminars
      • passenger transportation (e.g., airfare, bus, train)
      • accommodations
      • travel allowance and meals while travelling
      • other travel expenses.
18. Financial services
    • Include:
      • explicit service charges for financial services
      • credit and debit card commissions and charges
      • collection expenses and transfer fees
      • registrar and transfer agent fees
      • security and exchange commission fees
      • other financial service fees.
    • Exclude interest expenses (report at Interest expense).
19. Interest expense
    Report the cost of servicing your company's debt.
    • Include:
      • interest
      • bank charges
      • finance charges
      • interest payments on capital leases
      • amortization of bond discounts
      • interest on short-term and long-term debt, mortgages, bonds and debentures.
20. Other non-production-related costs and expenses
    • Include:
      • charitable donations and political contributions
      • bad debt expense
      • loan losses
      • provisions for loan losses (minus bad debt recoveries)
      • inventory adjustments.
21. All other costs and expenses (including intracompany expenses)
    • Include:
      • production costs
      • pipeline operations, drilling, site restoration
      • gross overriding royalty
      • other producing property rentals
      • well operating, fuel and equipment
      • other lease rentals
      • other direct costs
      • equipment hire and operation
      • log yard expense, forestry costs, logging road costs
      • freight in and duty
      • overhead expenses allocated to cost of sales
      • other expenses
      • cash over/short (negative expense)
      • reimbursement of parent company expense
      • warranty expense
      • recruiting expenses
      • general and administrative expenses
      • interdivisional expenses
      • interfund transfer (minus expense recoveries)
      • exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
      • amounts not included in sub-questions a. to t. above.

Total expenses
The sum of sub-questions a. to u.

This business's expenses for each item
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
Other
Total expenses

1. In order to reduce future follow-up, please select one of the following options.

The value for total expenses $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

1. What were this business's sales for each of the following goods and services?

Please report all amounts in thousands of Canadian dollars.

Sales

1. Commissions earned from the sale of real estate and lots
   • Include commissions and fees earned from:
     • assisting buyers and sellers with the sale or re-sale of homes, buildings, businesses, lands and properties (include in trust amounts), while acting in an agency capacity
     • assisting owners of real estate to rent buildings, units, land and other types of real estate, while acting in an agency capacity
     • providing real estate auction services.
   • Exclude:
     • advising clients on property matters, but not acting in an agency capacity (report at Revenue from real estate consulting services)
     • handling rentals for an owner as part of an ongoing property management service (report at Other).
2. Revenue received from independent real estate associates
   • Include commissions, fees and other revenues that are paid by independent real estate salespersons to this surveyed business. Some examples of these are desk fees, deal fees, charges for office space/use, publicity and advertising.
3. Revenue from real estate consulting services
   Providing advice and guidance to clients regarding real estate. Includes advice on real estate-related accountancy, financing and similar matters that are provided to the client independently of the actual provision of accountancy, financial and similar services.
   • Include:
     • expert witness services related to real estate
     • commercial and industrial location finding services.
   • Exclude advising clients on property matters, while acting in an agency capacity (report at Commissions earned from real estate and lots).
4. Revenue from real estate appraisal services
   Providing assessments of the value of real estate, in order to assist clients in buying, selling or financing the purchase of real estate or in dealing with tax matters.
   • Include:
     • conducting general real estate appraisals
     • reviewing of others' appraisals
     • conducting appraisals for taxation purposes.
   • Exclude providing advice about real estate and property matters, not associated with providing an appraisal (report at Revenue from real estate consulting services).
5. Revenue from real estate listing services
   Providing a register of real estate offered for sale in an area, in a printed directory, electronic database or other format.
6. Revenue from rental or leasing of property directly owned by this business
   • Include the revenue received from the rental or leasing of property owned by this business only if it is earned as part of the normal real estate broker operations of the business.
   • Exclude income generated from the rental or leasing of properties that are owned or partially owned by the business as investment properties or other types of operations that are not related to the real estate broker operations.
7. Other sales of goods and services - specify
   • Include:
     • ongoing property management services
     • referral fees (i.e. from mortgage brokers, financial institutions, etc.)
     • bad debt recoveries
     • miscellaneous sales and service revenue.

Total sales of goods and services
The sum of questions 1a. to 1g.

This business's sales for each goods and services
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Commissions earned from the sale of real estate and lots
Revenue received from independent real estate associates
Revenue from real estate consulting services
Revenue from real estate appraisal services
Revenue from real estate listing services
Revenue from rental or leasing of property directly owned by this business
Other
Total sales of goods and services

2. What was the percentage breakdown of this business's commissions earned from the sale of real estate and lots ( $ ###### ) for the following items?

Commercial property refers to all types of non-residential (including industrial and agricultural) real estate.
Percentage breakdown of the total reported at question 1a.

This business's commissions earned from the sale of real estate and lots ( $ ###### ) for each item
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Sales of residential real estate and lots
Rental of residential real estate and lots
Sales of commercial real estate and lots
Rental of commercial real estate and lots
Total percentage

3. What was the percentage breakdown of this business's revenue from rental or leasing of property directly owned by this business ( $ ###### ) for the following?

Commercial property refers to all types of non-residential (including industrial and agricultural) real estate.
Percentage breakdown of the total reported at question 1f.

This business's revenue from rental or leasing of property directly owned by this business ( $ ###### )
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
Revenue from rental and leasing of residential properties
Revenue from rental and leasing of commercial properties
Total percentage

In order to reduce future follow-up, please select one of the following options.

The total percentage breakdown does not add up to 100%.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

4. What were this business's expenses for each of the following types of commissions?

Please report all amounts in thousands of Canadian dollars.

1. Commissions and fees paid to independent real estate salespersons
   • Include all commissions and fees paid to independent real estate salespersons if they are by some means contracted to you.
   • Exclude commissions paid to your employees (reported in Expenses section at question 1b. - Salaries and wages).
2. Commissions and fees paid to other real estate brokers / real estate agencies
   • Include all commissions and fees paid to other real estate brokers for their actions in assisting in real estate transactions.

Total commissions paid to non-employees
The sum of questions 4(a) and 4(b).

This business's expenses for each type of commission
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Commissions and fees paid to independent real estate salespersons
Commissions and fees paid to other real estate brokers / real estate agencies
Total commissions paid to non-employees

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD how many independent real estate salespersons were there?

Number of independent real estate salespersons during this reference period

Include persons that are licensed to sell or trade in real estate and are contracted to work for your enterprise; these independents may themselves be licensed or registered as brokers but if they are contracted to work as an independent salesperson, they are treated as such.

Number

In order to reduce future follow-up, please select one of the following options.

The value for commissions and fees paid to independent real estate salesperson $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The value for commissions and fees paid to other real estate brokers $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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
• Organisational change
• Price changes in labour or raw materials
• Natural disaster
• Recession
• Change in product line
• Sold business units
• Expansion
• New or lost contract
• Plant closures
• Acquisition of 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. We invite your comments about this questionnaire.

Enter your comments

Why do we conduct this survey?

This survey is conducted by Statistics Canada in order to collect the necessary information to support the Integrated Business Statistics Program (IBSP). This program combines various survey and administrative data to develop comprehensive measures of the Canadian economy.

The statistical information from the IBSP serves many purposes, including:

• Calculating each province and territory's fair share of federal-provincial transfer payments for health, education and social programs
• Establishing government programs to assist businesses
• Assisting the business community in negotiating contracts and collective agreements
• Supporting the government in making informed decisions about fiscal, monetary and foreign exchange policies
• Indexing social benefit programs and determining tax brackets
• Enabling academics and economists to analyze the economic performance of Canadian industries and to better understand rapidly evolving business environments.

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 respondent 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.

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, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information 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.

For this survey, there are Section 12 agreements with the statistical agencies of Prince Edward Island, the Northwest Territories and Nunavut and with Natural Resources Canada.

For agreements with provincial and territorial government organizations, the shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Additional information

In cases where information is reported on an amalgamated basis and relates to operations in more than one province or territory, Statistics Canada may allocate a portion of the reported information to these provincial or territorial operations. The allocated information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

In cases where there is a separate head office, Statistics Canada may adjust the reported revenues of that head office so that those revenues more fully reflect the value of the services the head office provides. In such cases, there will be a corresponding adjustment to the reported expenses of the units served. The adjusted information will be shared in accordance with the Section 11 or 12 agreements of the Statistics Act, as described above.

Business or organization and contact information

1. Please 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. Please 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)
• Fax number (including area code)

3. Please 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. Please 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.

Please 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. Please 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.
  • Please 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, please provide your best estimates.

This business or organization's revenue by each activity
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

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

Reporting period information

1. What are the start and end dates of this business's or organization's most recently completed fiscal year?

Note: For the survey, the end date should fall between April 1, YYYY and March 31, YYYY+1.

Here are twelve common fiscal periods that fall within the targeted dates:

• May 1, YYYY-1 to April 30, YYYY
• June 1, YYYY-1 to May 31, YYYY
• July 1, YYYY-1 to June 30, YYYY
• August 1, YYYY-1 to July 31, YYYY
• September 1, YYYY-1 to August 31, YYYY
• October 1, YYYY-1 to September 30, YYYY
• November 1, YYYY-1 to October 31, YYYY
• December 1, YYYY-1 to November 30, YYYY
• January 1, YYYY to December 31, YYYY
• February 1, YYYY to January 31, YYYY+1
• March 1, YYYY to February 28, YYYY+1
• April 1, YYYY to March 31, YYYY+1.

Here are other examples of fiscal periods that fall within the required dates:

• September 18, YYYY-1 to September 15, YYYY (e.g., floating year-end)
• June 1, YYYY to December 31, YYYY (e.g., a newly opened business)

• Fiscal Year Start date
• Fiscal Year-End date

2. What is the reason the reporting period does not cover a full year?

Select all that apply.

• Seasonal operations
• New business
• Change of ownership
• Temporarily inactive
• Change of fiscal year
• Ceased operations
• Other
  • Specify reason the reporting period does not cover a full year

Revenue

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what was this business's revenue from each of the following sources?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Revenue

1. Sales of goods and services (e.g., fees, commissions, services revenue)
   Report net of returns and allowances.
   Sales of goods and services are defined as amounts derived from the sale of goods and services (cash or credit), falling within a business's ordinary activities. Sales should be reported net of trade discount, value added tax and other taxes based on sales.
   • Include:
     • sales from Canadian locations (domestic and export sales)
     • transfers to other business units or a head office of your firm.
   • Exclude:
     • transfers into inventory and consignment sales
     • federal, provincial and territorial sales taxes and excise duties and taxes
     • intercompany sales in consolidated financial statements.
2. Rental and leasing
   • Include: rental or leasing of apartments, commercial buildings, land, office space, residential housing, investments in co-tenancies and co-ownerships, hotel or motel rooms, long and short term vehicle leasing, machinery or equipment, storage lockers, etc.
3. Commissions
   • Include: commissions earned on the sale of products or services by businesses such as advertising agencies, brokers, insurance agents, lottery ticket sales, sales representatives and travel agencies - compensation could also be reported under this item (for example, compensation for collecting sales tax)
4. Subsidies (including grants, donations, fundraising and sponsorships)
   • Include:
     • non-repayable grants, contributions and subsidies from all levels of government
     • revenue from private sector (corporate and individual) sponsorships, donations and fundraising.
5. Royalties, rights, licensing and franchise fees
   A royalty is defined as a payment received by the holder of a copyright, trademark or patent.
   • Include revenue received from the sale or use of all intellectual property rights of copyrighted materials such as musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.
6. Dividends
   • Include:
     • dividend income
     • dividends from Canadian sources
     • dividends from foreign sources
     • patronage dividends.
   • Exclude equity income from investments in subsidiaries or affiliates.
7. Interest
   • Include:
     • investment revenue
     • interest from foreign sources
     • interest from Canadian bonds and debentures
     • interest from Canadian mortgage loans
     • interest from other Canadian sources.
   • Exclude equity income from investments in subsidiaries or affiliates.
8. Other revenue - please specify
   • Include amounts not included in questions a. to g.

Total revenue
The sum of sub-questions a. to h.

This business's revenue from each source
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Sales of goods and services
Rental and leasing
Commissions
Subsidies
Royalties, rights, licensing and franchise fees
Dividends
Interest
Other
Total revenue

1. In order to reduce future follow-up, please select one of the following options.

The reported value for total revenue $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The reported sales of goods and services entered $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Expenses

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what were this business's expenses for the following items?

Notes:

• a detailed breakdown may be requested in other sections
• these questions are asked of many different industries. Some questions may not apply to this business

Please report all amounts in thousands of Canadian dollars.

Expenses

1. Cost of goods sold
   Many business units distinguish their costs of materials from their other business expenses (selling, general and administrative). This item is included to allow you to easily record your costs/expenses according to your normal accounting practices.
   • Include:
     • cost of raw materials and/or goods purchased for resale - net of discounts earned on purchases
     • freight in and duty.
   • Exclude all costs associated with salaries, wages, benefits, commissions and subcontracts (report at Employment costs and expenses, and Subcontracts).
2. Employment costs and expenses
   1. Salaries, wages and commissions
      Please report all salaries and wages (including taxable allowances and employment commissions as defined on the T4 - Statement of Remuneration Paid) before deductions for this reporting period.
      • Include:
        • vacation pay
        • bonuses (including profit sharing)
        • employee commissions
        • taxable allowances (e.g., room and board, vehicle allowances, gifts such as airline tickets for holidays)
        • severance pay.
      • Exclude all payments and expenses associated with casual labour and outside contract workers (report at Subcontracts).
   2. Employee benefits
      • Include contributions to:
        • health plans
        • insurance plans
        • employment insurance
        • pension plans
        • workers' compensation
        • association dues
        • contributions to any other employee benefits such as child care and supplementary unemployment benefit (SUB) plans
        • contributions to provincial and territorial health and education payroll taxes.
3. Subcontracts
   Subcontract expense refers to the purchasing of services from outside of the company rather than providing them in-house.
   • Include:
     • hired casual labour and outside contract workers
     • custom work and contract work
     • subcontract and outside labour
     • hired labour.
4. Research and development fees
   Expenses from activities conducted with the intention of making a discovery that could either lead to the development of new products or procedures, or to the improvement of existing products or procedures.
5. Professional and business fees
   • Include:
     • legal services
     • accounting and auditing fees
     • consulting fees
     • education and training fees
     • appraisal fees
     • management and administration fees
     • property management fees
     • information technology (IT) consulting and service fees (purchased)
     • architectural fees
     • engineering fees
     • scientific and technical service fees
     • other consulting fees (management, technical and scientific)
     • veterinary fees
     • fees for human health services
     • payroll preparation fees
     • all other professional and business service fees.
   • Exclude service fees paid to Head Office (report at All other costs and expenses).
6. Utilities
   Utility expenses related to operating your business unit such as water, electricity, gas, heating and hydro.
   • Include:
     • diesel, fuel wood, natural gas, oil and propane
     • sewage.
   • Exclude:
     • energy expenses covered in your rental and leasing contracts
     • telephone, Internet and other telecommunications
     • vehicle fuel (report at All other costs and expenses).
7. Office and computer related expenses
   • Include:
     • office stationery and supplies, paper and other supplies for photocopiers, printers and fax machines
     • postage and courier (used in the day to day office business activity)
     • computer and peripherals upgrade expenses
     • data processing.
   • Exclude telephone, Internet and other telecommunication expenses (report at Telephone, Internet and other telecommunication).
8. Telephone, Internet and other telecommunication
   • Include:
     • internet
     • telephone and telecommunications
     • cellular telephone
     • fax machine
     • pager.
9. Business taxes, licenses and permits
   • Include:
     • property taxes paid directly and property transfer taxes
     • vehicle license fees
     • beverage taxes and business taxes
     • trade license fees
     • membership fees and professional license fees
     • provincial capital tax.
10. Royalties, franchise fees and memberships
    • Include:
      • amounts paid to holders of patents, copyrights, performing rights and trademarks
      • gross overriding royalty expenses and direct royalty costs
      • resident and non-resident royalty expenses
      • franchise fees.
    • Exclude Crown royalties
11. Crown charges
    Federal or Provincial royalty, tax, lease or rental payments made in relation to the acquisition, development or ownership of Canadian resource properties.
    • Include:
      • Crown royalties
      • Crown leases and rentals
      • oil sand leases
      • stumpage fees.
12. Rental and leasing
    • Include:
      • lease rental expenses, real estate rental expenses, condominium fees and equipment rental expenses
      • motor vehicle rental and leasing expenses
      • studio lighting and scaffolding
      • machinery and equipment rental expenses
      • storage expenses
      • road and construction equipment rental
      • fuel and other utility costs covered in your rental and leasing contracts.
13. Repair and maintenance
    • Include:
      • buildings and structures
      • machinery and equipment
      • security equipment
      • vehicles
      • costs related to materials, parts and external labour associated with these expenses
      • janitorial and cleaning services and garbage removal.
14. Amortization and depreciation
    • Include:
      • direct cost depreciation of tangible assets and amortization of leasehold improvements
      • amortization of intangible assets (e.g., amortization of goodwill, patents, franchises, copyrights, trademarks, deferred charges, organizational costs).
15. Insurance
    Insurance recovery income should be deducted from insurance expenses.
    • Include:
      • professional and other liability insurance
      • motor vehicle and property insurance
      • executive life insurance
      • bonding, business interruption insurance and fire insurance.
16. Advertising, marketing, promotion, meals and entertainment
    • Include:
      • newspaper advertising and media expenses
      • catalogues, presentations and displays
      • tickets for theatre, concerts and sporting events for business promotion
      • fundraising expenses
      • meals, entertainment and hospitality purchases for clients.
17. Travel, meetings and conventions
    • Include:
      • travel expenses
      • meeting and convention expenses, seminars
      • passenger transportation (e.g., airfare, bus, train)
      • accommodations
      • travel allowance and meals while travelling
      • other travel expenses.
18. Financial services
    • Include:
      • explicit service charges for financial services
      • credit and debit card commissions and charges
      • collection expenses and transfer fees
      • registrar and transfer agent fees
      • security and exchange commission fees
      • other financial service fees.
    • Exclude interest expenses (report at Interest expense).
19. Interest expense
    Report the cost of servicing your company's debt.
    • Include:
      • interest
      • bank charges
      • finance charges
      • interest payments on capital leases
      • amortization of bond discounts
      • interest on short-term and long-term debt, mortgages, bonds and debentures.
20. Other non-production-related costs and expenses
    • Include:
      • charitable donations and political contributions
      • bad debt expense
      • loan losses
      • provisions for loan losses (minus bad debt recoveries)
      • inventory adjustments.
21. All other costs and expenses (including intracompany expenses)
    • Include:
      • production costs
      • pipeline operations, drilling, site restoration
      • gross overriding royalty
      • other producing property rentals
      • well operating, fuel and equipment
      • other lease rentals
      • other direct costs
      • equipment hire and operation
      • log yard expense, forestry costs, logging road costs
      • freight in and duty
      • overhead expenses allocated to cost of sales
      • other expenses
      • cash over/short (negative expense)
      • reimbursement of parent company expense
      • warranty expense
      • recruiting expenses
      • general and administrative expenses
      • interdivisional expenses
      • interfund transfer (minus expense recoveries)
      • exploration and development (including prospect/geological, well abandonment & dry holes, exploration expenses, development expenses)
      • amounts not included in sub-questions a. to t. above.

Total expenses
The sum of sub-questions a. to u.

This business's expenses for each item
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	CAN$ '000
Cost of goods sold
Opening inventories
Purchases
Closing inventories
Cost of goods sold
Employment costs and expenses
Salaries, wages and commissions
Employee benefits
Subcontracts
Research and development fees
Professional and business fees
Utilities
Office and computer related expenses
Telephone, Internet and other telecommunication
Business taxes, licenses and permits
Royalties, franchise fees and memberships
Crown charges
Rental and leasing
Repair and maintenance
Amortization and depreciation
Insurance
Advertising, marketing, promotion, meals and entertainment
Travel, meetings and conventions
Financial services
Interest expense
Other non-production-related costs and expenses
Other
Total expenses

1. In order to reduce future follow-up, please select one of the following options.

The value for total expenses $ ###### is significantly different than the $ ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

Industry characteristics

1.  What percentage of the revenue, at this head office only, is generated from:

Revenue
Revenue is divided into two main categories: revenue from transactions with external clients and revenue from transactions with internal clients. Please report accordingly.

Revenue from transactions with external clients and revenue from transactions with internal clients
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

	Percentage
External clients
Internal clients

2. What is the average number of people employed at this head office only, during the reporting period of YYYY-MM-DD to YYYY-MM-DD ?

Include full-time, part-time and temporary employees and employees absent with pay.
Exclude contract and subcontract workers who are not part of your payroll.

Employment at this head office
To calculate the average number of people employed, add the number of people employed in the last pay period of each month and divide this sum by the number of months in the reporting period (usually 12).

Exclude:

• contract and subcontract workers who are not part of your payroll
• company pensioners
• persons working on a full commission basis for whom you are not making Canada Pension Fund (CPP) or Quebec Pension Fund (le Régime des rentes du Québec) or employment insurance (EI) contributions
• outside directors of incorporated companies.

Number

In order to reduce future follow-up, please select one of the following options.

You have not indicated the average number of people employed at this head office.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

You have not reported any average number of people employed at this head office, but you did in the previous year.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

The average number of people employed at this head office ###### is significantly different than the ###### reported last reporting period.

• I confirm that all values are correct.
• I am unable to confirm that all values are correct.

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
• Organisational change
• Price changes in labour or raw materials
• Natural disaster
• Recession
• Change in product line
• Sold business units
• Expansion
• New or lost contract
• Plant closures
• Acquisition of 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. We invite your comments about this questionnaire.

Enter your comments