Variant of the North American Product Classification System (NAPCS) Canada 2022 Version 1.0 for Manufacturing and Logging - Update 1 (extension variant) - Background information

Status

This variant of the North American Product Classification System (NAPCS) Canada 2022 V1.0 was approved as a departmental standard on January 22, 2026. It replaces the NAPCS 2022 Version 1.0 - Manufacturing and Logging variant. This is the first update of the current variant, and it’s named “Variant of NAPCS Canada 2022 version 1.0 – Manufacturing and Logging - Update 1”.

The Annual Survey of Manufacturing and Logging Industries (ASML) is a survey of the manufacturing and logging industries in Canada. It is intended to cover all establishments primarily engaged in manufacturing and logging activities as well as some sales offices and warehouses which support these establishments.

The details collected include principal industrial statistics (such as revenue, salaries and wages, cost of materials and supplies used, cost of energy and water utility, inventories, etc.), as well as information about the commodities produced and consumed. Data collected by the ASML industries help measure the production of Canada's industrial and primary resource sectors, as well as provide an indication of the well-being of each industry covered by the survey and its contribution to the Canadian and Provincial economy.

Within Statistics Canada, the data are used by the Canadian System of National Accounts, the Monthly Survey of Manufacturing and Prices programs. The data are also used by the business community, trade associations, federal and provincial departments, as well as international organizations and associations to profile the manufacturing and logging industries, undertake market studies, forecast demand and develop trade and tariff policies. The manufacturing variant was created to capture additional details on products that NAPCS Canada 2022 Version 1.0 would otherwise not have collected. By adding an extra (eighth) digit to the classification, additional detail can be collected.

Detail changes to the standard classification are described in the introduction of each new version of NAPCS Canada.

To simplify the presentation of this variant, only the part of the standard classification (NAPCS Canada) directly related to ‘manufacturing’ (manufactured goods) is kept, and the rest of NAPCS Canada categories (non-manufactured goods, and services, except manufacturing services are excluded from the structure of this variant (these are NAPCS Canada groups 511 to 871).

Changes to the Variant of NAPCS Canada 2022 Version 1.0 - Manufacturing and Logging

The Variant of NAPCS Canada 2022 version 1.0 – Manufacturing and Logging has been updated as of January 22, 2026 to help the Annual Survey of Manufacturing and Logging Industries (ASML) program with improving the measurement of the production and use of manufactured homes  and components thereof, vaccines for human use, and Helium. The updated variant is named Variant of NAPCS Canada 2022 version 1.0 – Manufacturing and Logging - Update 1. There are six (6) variant codes that have been expanded to fourteen (14) codes as shown in the Code Changes table below:

Old ASML variant Code Old ASML variant English Title Updated ASML variant Code Updated ASML variant English Title GSIM Type of Change

27111170

Other industrial gases, n.e.c.

27111171

Helium

RC4.2 - Split off

27111170

Other industrial gases, n.e.c.

27111179

Other industrial gases, n.e.c.

RC4.2 - Split off

27311920

Blood and blood derivatives, vaccines, toxoids, and other biologics, for human use

27311921

Vaccines (except allergens for immunization), for human use

RC4.1 - Breakdown

27311920

Blood and blood derivatives, vaccines, toxoids, and other biologics, for human use

27311922

Blood and blood derivatives, toxoids, and other biologics, for human use

RC4.1 - Breakdown

47111120

Prefabricated metal residential and farm service buildings, and components thereof

47111121

Prefabricated metal residential buildings, and components thereof

RC4.1 - Breakdown

47111120

Prefabricated metal residential and farm service buildings, and components thereof

47111122

Prefabricated metal farm service buildings, and components thereof

RC4.1 - Breakdown

47112110

Prefabricated wood buildings

47112111

Panelized homes and unassembled prefabricated wood homes

RC4.1 - Breakdown

47112110

Prefabricated wood buildings

47112112

Non-residential unassembled prefabricated wood buildings

RC4.1 - Breakdown

47112210

Components for prefabricated wood buildings

47112211

Wall panels, partitions, studs and structural components for prefabricated wood buildings

RC4.1 - Breakdown

47112210

Components for prefabricated wood buildings

47112212

Wooden floor panels and floor joists for prefabricated buildings

RC4.1 - Breakdown

47112210

Components for prefabricated wood buildings

47112213

Wooden roof panels and roof trusses for prefabricated buildings

RC4.1 - Breakdown

47112210

Components for prefabricated wood buildings

47112219

Other structural or non-structural components for prefabricated wood buildings

RC4.1 - Breakdown

47113110

Manufactured (mobile) homes

47113111

Manufactured and modular homes 

RC4.1 - Breakdown

47113110

Manufactured (mobile) homes

47113112

Mobile homes

RC4.1 - Breakdown

Description of changes in the classification, including Codes, Titles, Classes, Subclasses and Detailed categories (Based on GSIM)

Hierarchical structure

The structure of the NAPCS Canada 2017 variant for Manufacturing and Logging is hierarchical. It is composed of five levels.

level 1: group (three- digit standard codes)
level 2: class (five-digit standard codes)
level 3: subclass (six-digit standard codes)
level 4: detail (seven-digit standard codes)
level 5: detail (eight-digit variant codes)

2026 Census Teacher's Kit

While you can use the current Web version to navigate the Teacher's Kit, each individual activity and handout is available in a downloadable PDF format. We encourage you to access the following PDF version in order to print and complete the activities.

2026 Census Teacher's Kit (PDF, 3.78 MB)

The 2026 Census Teacher's Kit has been developed for K-12 teachers across Canada to help them incorporate information about the census into their teaching programs.

This kit is designed to:

  • provide you with ready-to-use activities that make subjects like mathematics and social studies come to life in a fun and dynamic way,
  • give you and your students access to valuable census data tools for your research projects, and
  • help your students relate to an important part of our Canadian heritage and gain a new perspective on their community.

If you have questions or comments about the 2026 Census Teacher's Kit, please contact Census Communications.

Note: A separate 2026 Census Adult Education Kit is available for educators who teach English or French as a second language (ESL or FSL) classes.

Planning

The best time to incorporate the Teacher's Kit into your curriculum is early April to May 2026. This will coincide with Statistics Canada's national census awareness campaigns and with the arrival of census information in households across Canada. Teachers are also encouraged to use these activities and concepts, and statistics obtained through the census, throughout the school year.

Note: these activities are intended as a suggestion or a source of inspiration; educators should feel free to adapt activities to their program and student needs.

Each activity plan includes the following:

  • Overview: A short paragraph outlining what the students will be doing in the activity.
  • Estimated completion time: An estimate of how long the three-part activity should take to complete with a group of students. Activities range from 50 to 100 minutes of total in-class time, with suggestions for "next steps" to follow. Teachers are encouraged to add or omit sections to meet their classroom needs.
  • Suggested grade level: A recommended grade range for the activity.
  • Learning objectives: A set of cross-curricular learning goals for each activity.
  • Curriculum connections: A list of curriculum expectations that are related to the activity.
  • Materials needed: A list of general classroom supplies, online resources and handouts to support each activity.
  • Lesson procedure: A suggested road map for the lesson, including a hook/mind on activity, the activity itself, and a way to wrap up the lesson.
  • Opportunities for assessment: Aspects of the lesson that can be used to assess students' knowledge or progress regarding certain topics and skills.
  • Adaptations and differentiation: A short list of simplification, extension, and support strategies to help teachers accommodate a range of student needs.
  • Teacher tips: Context or references for teachers to aid them in leading the activity.

Quick census facts

What is the census?

The Census of Population provides a statistical picture of Canada and its people. Almost every country in the world conducts a census on a regular basis.

The Census of Population collects information, in five-year intervals, on every person living in Canada, with some exceptions. For more details, refer to the section "Who will be included in the census?"

The Census of Agriculture is conducted every 5 years, at the same time as the Census of Population. The Census of Agriculture collects information on every agricultural operation in Canada. It provides a comprehensive profile of the physical, economic, social and environmental characteristics of Canada's agriculture industry.

When will the next census be held?

The next census will take place in May 2026 throughout the country, except for select Northern and remote communities where collection begins in February 2026.

Why conduct the census?

The census collects important information that is used for making informed decisions. Census information is used to plan programs and services that support employment, schools, public transportation and hospitals.

It is the primary source of sociodemographic data for specific population groups, such as lone-parent families, Indigenous Peoples, immigrants, seniors and language groups.

According to the Statistics Act, a census must be conducted every 5 years, and every household in Canada must participate.

Privacy and confidentiality

In Canada, great care is taken to ensure that information collected in the census is clearly in the public interest and cannot be obtained effectively from other sources.

Statistics Canada places the highest priority on maintaining the privacy and confidentiality of individuals and their questionnaires. Stringent instructions and procedures have been implemented to ensure that confidentiality is maintained at all times. For instance, census data are processed and stored on a highly restricted internal network and cannot be accessed by anyone who has not taken the Statistics Canada oath of secrecy.

Who will be included in the census?

Canadian citizens, landed immigrants (permanent residents), people who have claimed refugee status (asylum seekers), and people from another country with a work or study permit and family members living here with them are included in the census.

How can I complete the questionnaire?

Most households will receive a letter in the mail or hand-delivered by a census employee, that invites them to complete the census questionnaire online.

Completing the questionnaire online helps to improve data quality, saves time for respondents and reduces paper waste. Instructions on other methods of completion, for those unable to complete their census online, are outlined in the census invitation letter.

Who uses census data?

All levels of governments, Indigenous leadership, businesses, associations, community organizations and many others use census data. The following are some examples:

  • Demographic data from the census are used to produce population estimates. In turn, these population estimates are used to determine representation in Parliament, to calculate transfer payments between levels of government and to support various government programs across the country.
  • Government departments use census data to determine population age trends to estimate future demand for child tax benefits and Old Age Security pensions.
  • Indigenous leadership uses census information on Indigenous languages to assess the need for services in traditional languages and to create programs to support the learning and growth of these languages in their community.
  • Communities use census information on population growth and movement to plan services such as schools, daycares, police services and fire protection services.
  • Town planners, social welfare workers and other government agencies use census information on families.
  • Life insurance companies base their premium tables on census age data.
  • Businesses determine new factory, store and office locations based largely on the size and distribution of the population in different areas, which are determined through census data.
  • Manufacturers of household and farm equipment use census data in determining the best market locations for their products. They can also assess the benefits of developing specific products by knowing the characteristics of the population in particular areas.

Resources

  • The Census of Population on the Statistics Canada website provides information on past Census of Populations as well as the upcoming 2026 Census of Population.
  • The Census of Agriculture on the Statistics Canada website provides information on past Census of Agricultures as well as the upcoming 2026 Census of Agriculture.
  • A brief history of the Canadian census is a Statistics Canada resource on the history of the census from the first one conducted in North America 1666 to our most recent one in 2021. It also has information regarding how historical census records can be obtained.
  • Library and Archives Canada collections database contain information provided by Library and Archives Canada. Educators can search and access images, videos, articles, statistics and other featured resources about Canada and its history.
  • Statistics Canada's data repository is an online socioeconomic database of statistics obtained through various Canadian surveys and census questionnaires. Statistics Canada encourages people to download and reuse its data.
  • The Census of Agriculture survey is an online resource for both general and specific information about the Census of Agriculture, including archived versions of census questionnaires and data from previous years.
  • The Census of Population survey is an online resource for both general and specific information about the Census of Population, including data sources, methods used by the census and archived versions of census questionnaires.
  • The Indigenous Liaison Program serves as a bridge between Statistics Canada and First Nations, Métis and Inuit communities, and Indigenous organizations. Program objectives include increasing understanding of and access to Statistics Canada's data, products and services, and helping to build the statistical capacity of Indigenous peoples and organizations.

List of topics in the Monthly Supplement to the Labour Force Survey (Labour Market Indicators)

2026 February – Reservation wage

2026 January – Intentions to leave job

2025 December - Digital Platform Employment

2025 November – Employability and job security

2025 October – Financial difficulty / Job satisfaction

2025 September - Skills match

2025 August - Reasons for multiple jobholding / Labour underutilisation

2025 July - Student work experience / Insecurity towards employment prospects

2025 June - Retirement / Actions taken to improve employment prospects

2025 May - Work Location / Commuting / Work Location Flexibility

2025 April - Flexible Work Schedules / Job Security

2025 March - Paid Leave / Benefits of self-employed workers

2025 February - Work Location / Remote work location / Willingness to move

2025 January - Intentions to leave job

2024 December – Digital Platform Employment

2024 November – Work location / Upskilling

2024 October - Financial difficulty / Access to care leave / Job satisfaction

2024 September - Skills match

2024 August - Work Location / Pay Satisfaction

2024 July - Childcare and career progression

2024 June - Work Location / Remote work location

2024 May - Work Location / Commuting / Work location flexibility

2024 April - Scheduling and work-life spillover / Occupation or industry change

2024 March - Career prospects / Reservation wage

2024 February - Work Location / Work Location Flexibility / Reservation Wage

2024 January - Intentions to leave job

2023 December - Digital Platform Employment

2023 November - Work location / Employability and job security / Immigrants' education and labour market experience

2023 October - Financial difficulty / Job satisfaction / Types of payment and unpaid wages

2023 August - Work location / Reasons for multiple jobholding

2023 July - Student work experience

2023 June - Retirement

2023 May - Work Location / Commuting

2023 April - Work stress and mental health absences

2022 December - Work location / Digital platform employment

2022 November - Work location / Upskilling

2022 October - Work location / Financial difficulty / Inflation responses

2022 September - Work location / Childcare and career progression

2022 August - Work location / Work values / Work ethic / Intentions to leave job

2022 July - Work location

2022 June - Work Location / Remote work location / COVID-19 Benefits

2022 May - Work Location / Commuting / Work location flexibility / COVID-19 Benefits

2022 April - Work location / Telework / Work schedules / COVID-19 Benefits

2022 March - Work location / Reservation wage / Career prospects / COVID-19 Benefits

2022 February - Work location / Reservation wage / Willingness to move / COVID-19 Benefits

2022 January - Work location / Intentions to leave job / COVID-19 Benefits

Questionnaires for the Monthly Supplement to the Labour Force Survey can be found at the following link: Other versions of the questionnaire - Labour Market Indicators

Dairy Factory Production and Stocks Survey – 2026

Why are we conducting this survey?

The purpose of this survey is to produce statistics on production and stocks of various dairy products and sales of fluid milk and cream from dairy processors in Canada.

The information is grouped with other dairy statistics to provide valuable information for milk marketing agencies, farmers and processor associations, and government departments.

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 response burden, Statistics Canada may combine the acquired data with information from other surveys or from administrative sources.

Data-sharing agreements

To reduce the response 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.

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 infostats or by fax at 1-514-496-4879.

For this survey, there are Section 12 agreements with the statistical agency of Prince Edward Island, as well as with Agriculture and Agri-Food Canada.

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

Reporting instructions

  • Report production values for the entire quarter.
  • Report stock values at the end of business on the last day of the quarter.

Include all manufacturer’s stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Business or organization and contact information

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

Note: Legal name should only be modified 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, which is different from the legal name, is a name the business or organization is commonly known as for day-to-day activities, and which is used to advertise and promote itself. The operating name is synonymous with trade name.

  • Legal name
  • Operating name (if applicable)

2. Verify or provide the contact information for the designated contact person for the business or organization, and correct information if 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. Verify or provide the current operational status of the business or organization identified by the legal and operating name above.

  • Operational
  • Not currently operational (e.g., temporarily or permanently closed, change of ownership)
    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 why the operations ceased
    • Sold operations
      • When was this business or organization sold?
        • Date
      • What is the legal name of the buyer?
    • Amalgamated with other businesses or organizations
      • When did this business or organization amalgamate?
        • Date
      • What is the legal name of the resulting or continuing business or organization?
      • What are the legal names of the other amalgamated businesses or organizations?
    • Temporarily inactive but will re-open
      • When did this business or organization become temporarily inactive?
        • Date
      • When does this business or organization expect to resume operations?
        • Date
      • Why is this business or organization temporarily inactive?
    • No longer operating due to other reasons
      • When did this business or organization cease operations?
        • Date
      • Why did this business or organization cease operations?

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

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

This question verifies the business or organization's current main activity as classified by the North American Industry Classification System (NAICS). The 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 classes; 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.

[Assigned NAICS]

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 [Assigned NAICS] is not the current main activity.

Was this business or organization's main activity ever classified as [Assigned NAICS]?

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

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

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

Dairy products and by-products

1. Which of the following products did this location manufacture or stock in [quarter]?

Include all manufacturer’s stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Select all that apply.

  • Butter and butter oil (creamery butter, whey butter, butter oil or ghee)
  • Cheddar cheese
  • Mozzarella cheese
  • Other varieties of cheeses
    e.g., Brick, Colby, Gouda
    Exclude cheddar and mozzarella.
  • Processed cheese products
  • Cottage cheese, yogurt or sour cream
    Include both spoonable and drinkable yogurt, and kefir.
  • Concentrated products
    e.g., concentrated milks, milk powders
  • Frozen products
    e.g., ice cream, frozen yogurt, milkshake mix
    OR
  • None of the above

2. In [quarter], did this location process and sell any fluid milk or cream in [Province/Territory]?

Milk and Cream Sales

This question covers all fluid milk and cream processed and packaged in your plant and sold in your province.

Exclude bulk cream sent to other processing plants for packaging into fluid creams.

  • Yes
  • No

Butter and butter oil

3. What were the total production and stocks in kilograms (kg) for the following butter and butter oil products?

Butter and butter oil

Include:

  • production for the entire quarter
  • stocks on the last day of the quarter
  • all manufacturer's stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Butter oil and ghee

Butter oil and ghee is the pure butterfat left after milk solids and water are removed from the butter.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total production for [quarter] (kg) Total stocks on the last day of [quarter] (kg)
a. Creamery butter
Include salted, unsalted, whipped, light, cultured, sweet, calorie-reduced butter and dairy spread.
Exclude reworked butter and manufacturing cream.
   
b. Whey butter    
c. Butter oil and ghee    

Cheddar cheese

4. What were the total production and stocks in kilograms (kg) for cheddar cheese?

Include all sizes: block, stirred curd, curd and cheddar cheese used to make processed cheese.

Cheddar cheese

Include:

  • 'light' or 'lite' varieties of cheddar cheeses
  • production for the entire quarter
  • stocks on the last day of the quarter
  • all manufacturer's stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Total production for [quarter] (kg) Total stocks on the last day of [quarter] (kg)

5. Of the total cheddar cheese stocks reported above, what was the total stocks in kilograms (kg) for the following types of cheddar cheese?

Cheddar cheese

Include:

  • 'light' or 'lite' varieties of cheddar cheeses
  • stocks on the last day of the quarter
  • all manufacturer's stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total stocks on the last day of [quarter] (kg)
a. Mild cheddar
Include stocks of cheddar cheese matured for less than 3 months or processed, sold and labeled as 'mild' cheddar cheese.
 
b. Medium cheddar
Include stocks of cheddar cheese matured for 3 to 9 months or processed, sold and labeled as 'medium' cheddar cheese.
 
c. Old, strong, extra-old cheddar
Include stocks of cheddar cheese matured for more than 9 months or processed, sold and labeled as 'old', 'strong', 'extra-old' cheddar cheese.
 
Total stocks for [quarter] for cheddar cheese  

Mozzarella cheese

6. What were the total production and stocks in kilograms (kg) for the following types of mozzarella cheese?

Mozzarella cheese

Include:

  • production for the entire quarter
  • stocks on the last day of the quarter
  • all manufacturer's stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total production for [quarter] (kg) Total stocks on the last day of [quarter] (kg)
a. Mozzarella American full fat
27% to 28% Butter fat
   
b. Mozzarella American low fat
17% to 20% Butter fat
   
c. Mozzarella Italian full fat
22% to 24% Butter fat
   
d. Mozzarella Italian low fat
15% Butter fat
   
e. All other mozzarella cheese    
Total production and stocks for mozzarella cheese    

Other varieties of cheeses other than cheddar and mozzarella

7. What was the total production in kilograms (kg) for the following other varieties of cheeses?

Other varieties of cheeses other than cheddar and mozzarella

Report varieties of 'light' or 'lite' cheeses with the respective category of cheese, for example: report 'light' feta cheese at question m. Feta.

Include production for the entire quarter.

Exclude:

  • cheddar and mozzarella
  • stocks held on Canadian Dairy Commission accounts.
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total production for [quarter] (kg)
a. Bakers  
b. Bocconcini  
c. Brie  
d. Brick  
e. Caciocavallo  
f. Camembert  
g. Casata  
h. Colby  
i. Cream cheese  
j. Edam  
k. Emmental  
l. Farmer's  
m. Feta  
n. Friulano  
o. Gouda  
p. Havarti  
q. Marble  
r. Monterey Jack  
s. Parmesan  
t. Pizza
Include cheeses other than mozzarella cheese that are used as topping for pizza.
 
u. Provolone  
v. Ricotta  
w. Romano  
x. Skim milk  
y. Swiss  
z. Curd cheese
Include cheese curd other than cheddar curd.
 
aa. Other - specify other variety of cheese 1:  
ab. Other - specify other variety of cheese 2:  
ac. Other - specify other variety of cheese 3:  
ad. Other - specify other variety of cheese 4:  
ae. Other - specify other variety of cheese 5:  
af. Other - specify other variety of cheese 6:  
ag. Other - specify other variety of cheese 7:  
ah. Other - specify other variety of cheese 8:  
ai. Other - specify other variety of cheese 9:  
aj. Other - specify other variety of cheese 10:  
Total production for [quarter] for other varieties of cheeses  

8. What was the total stocks in kilograms (kg) for other varieties of cheeses?

Exclude cheddar and mozzarella.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Total stocks on the last day of [quarter] : (kg)
 

Processed cheese products

9. What were the total production and stocks in kilograms (kg) for processed cheese products?

Include processed cheese, processed cheese food, processed cheese spread made from cheddar cheese or other cheeses.

Processed cheese products

Include:

  • production for the entire quarter
  • stocks on the last day of the quarter
  • all manufacturer's stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
Total production for [quarter]: (kg) Total stocks on the last day of [quarter]: (kg)
   

Cottage cheese, yogurt and sour cream

10. What was the total production in kilograms (kg) for the following products?

Cottage cheese, yogurt and sour cream

Include production for the entire quarter.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total production for [quarter] (kg)
a. Cottage cheese
Include curds and creamed cottage cheeses.
 
b. Yogurt
Include both spoonable and drinkable yogurt, and kefir.
Exclude volumes of fruits and additives.
 
c. Sour cream
Include regular and light sour cream.
 

Concentrated products

11. What were the total production and stocks in kilograms (kg) for the following concentrated products?

Concentrated products

Include:

  • production for the entire quarter
  • stocks on the last day of the quarter
  • all manufacturer's stocks owned whether they are stored in your storage room, a public warehouse, a cheese grading station or ready for shipment.

Exclude stocks held on Canadian Dairy Commission accounts.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total production for [quarter] (kg) Total stocks on the last day of [quarter] (kg)
a. Concentrated milk (evaporated whole milk)    
b. Sweetened concentrated milk (condensed whole milk)    
c. Concentrated skim milk (evaporated skim milk)    
d. Sweetened concentrated skim milk (condensed skim milk)    
e. Concentrated partly skimmed milk - 2% (evaporated partly skimmed milk - 2%)    
f. Skim milk powder
Include instantized.
   
g. Whole milk powder    
h. Buttermilk powder    
i. Whey powder    
j. Other - specify other concentrated product 1:    
k. Other - specify other concentrated product 2:    
l. Other - specify other concentrated product 3:    
m. Other - specify other concentrated product 4:    
n. Other - specify other concentrated product 5:    

Frozen products

12. What was the total production in litres (L) for the following frozen products?

Frozen products

Include production for the entire quarter.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Production mix for [quarter] (L) Production frozen for [quarter]  (L)
a. Soft ice cream
Over 5% Butter fat
   
b. Hard ice cream
Over 5% Butter fat
   
Total ice cream mix    
c. Soft frozen yogurt mix    
d. Hard frozen yogurt mix    

e. Ice milk mix

Less than 5% Butter fat.

   
f. Milkshake mix    
g. Sherbet    
h. Water ices    
i. Other - specify all other frozen products:    

Milk and cream sales

13. What was the total volume in litres (L) sold for the following milk and cream products?

Include all fluid milk and cream processed and packaged in your plant and sold in [Province/Territory].

Exclude bulk cream sent to other processing plants for packaging into fluid creams.

Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Total volume of sales for [quarter]  (L)
a. Standard milk
3.25% Butter fat and over
 
b. 2% partly skimmed milk
1.9% to 2.1% Butter fat
 
c. 1% partly skimmed milk
0.9% to 1.1% Butter fat
 
d. Skim milk
Under 0.3% Butter fat
 
e. Buttermilk  
f. Chocolate milk and other flavoured milk  
g. Light cream
5.0% to 9.9% Butter fat
 
h. Cereal cream
10.0% to 15.9% Butter fat
 
i. Table cream
16.0% to 31.9% Butter fat
 
j. Whipping cream
32.0% Butter fat and over
 
k. Eggnog  
l. Other - specify other milk or cream product 1:  
m. Other - specify other milk or cream product 2:  
n. Other - specify other milk or cream product 3:  
o. Other - specify other milk or cream product 4:  
p. Other - specify other milk or cream product 5:  

Changes or events

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

Select all that apply.

  • Strike or lock-out
  • Exchange rate impact
  • Price changes in goods or services sold
  • Contracting out
  • Organizational change
  • Price changes in labour or raw materials
  • Natural disaster
  • Recession
  • Change in product line
  • Sold business or business units
  • Expansion
  • New or lost contract
  • Plant closures
  • Acquisition of business or business units
  • Equipment failure
  • Seasonal operations
  • Increased market demand
  • Decreased market demand
  • Other - Specify the other change or event
  • No changes or events

Contact person

15. 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)
  • Fax number (including area code)

Feedback

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

Include the time spent gathering the necessary information.

  • Hours
  • Minutes

17. Do you have any comments about this questionnaire?

Monthly Survey of Food Services and Drinking Places: CVs for Total Sales by Geography - November 2025

CVs for Total sales by geography
Geography Month
202411 202412 202501 202502 202503 202504 202505 202506 202507 202508 202509 202510 202511
percentage
Canada 0.19 0.14 0.17 0.22 0.16 0.15 0.16 0.09 0.10 0.07 0.06 0.11 0.23
Newfoundland and Labrador 0.75 0.71 0.69 1.01 0.63 0.78 0.45 0.50 0.46 0.32 0.31 0.72 2.76
Prince Edward Island 4.09 4.39 4.99 1.26 1.09 0.87 0.72 0.81 0.79 0.52 0.55 1.48 4.95
Nova Scotia 0.38 0.42 0.48 1.57 0.60 0.58 0.42 0.35 0.33 0.26 0.25 0.54 2.20
New Brunswick 0.57 0.62 0.59 0.82 0.57 0.51 0.42 0.49 0.38 0.30 0.34 0.59 2.72
Quebec 0.56 0.24 0.29 0.54 0.36 0.53 0.26 0.16 0.20 0.18 0.14 0.31 0.29
Ontario 0.31 0.29 0.34 0.35 0.31 0.23 0.36 0.17 0.16 0.11 0.10 0.18 0.33
Manitoba 0.48 0.55 0.70 0.74 0.75 0.56 0.50 0.39 0.47 0.37 0.31 0.59 0.96
Saskatchewan 0.75 0.99 0.65 0.69 0.52 0.54 0.47 0.53 0.51 0.37 0.41 0.59 0.96
Alberta 0.31 0.28 0.38 0.59 0.41 0.32 0.34 0.25 0.29 0.20 0.18 0.27 0.43
British Columbia 0.26 0.22 0.29 0.49 0.29 0.20 0.24 0.16 0.23 0.16 0.13 0.23 0.41
Yukon Territory 2.42 2.25 3.18 26.12 3.86 2.69 2.04 2.49 2.63 1.70 1.56 2.06 14.29
Northwest Territories 2.91 3.57 3.42 34.07 18.21 2.90 17.86 3.30 2.66 2.20 1.79 2.62 18.24
Nunavut 61.05 6.85 4.28 129.91 6.89 59.24 66.28 9.14 9.60 44.04 3.40 5.24 48.80

Eh Sayers Episode 30 - GDP Explained Without Putting You to Sleep (We Promise!)

Release date: February 2, 2026

Catalogue number: 45200003
ISSN: 2026002

Listen to "Eh Sayers" on:

The Gross Domestic Product (GDP) tells us about the health and size of Canada's economy. But for those of us who don't own or operate multi-million-dollar companies, why does it matter at all? In this episode, Amanda Sinclair, Assistant director for the National Economic Accounts at Statistics Canada, explains some surprising ways GDP can be useful and why, for certain Canadian households, the numbers don't always seem to add up.

Economic accounts statistics

Host

Max Zimmerman

Guest

Amanda Sinclair

Listen to audio

Eh Sayers Episode 30 - GDP Explained Without Putting You to Sleep (We Promise!) - Transcript

Max: Welcome to Eh Sayers!, a podcast by Statistics Canada, where we meet the people behind the data, and explore the stories behind the numbers. I'm your host, Max Zimmerman.

If you flip on the news, read the business section or hear politicians sparring about Canada's economy, there's one thing that always seems to get brought up: the GDP or Gross Domestic Product.

But, I didn't realize just how much the GDP affected me personally until recently when I became a first-time home buyer. This is when I learned that the interest rate that I will be paying on my mortgage for the next 5 years is influenced by, you guessed it, the GDP.

I wanted to know more... What other aspects of my life are so closely intertwined with Canada's GDP numbers? I had to talk to someone here at Statistics Canada that knows what they're talking about.

Amanda: Hi, my name is Amanda Sinclair and I'm an assistant director for the National Economic Accounts at Statistics Canada.

Max: So I know that economists here at StatCan and have a preferred method of measuring the economy. Can you tell us what that method is and how it's measured?

Amanda: Yeah. Gross domestic product, I would say is the key measure of our economy's size, performance, and general health. And it measures the final value of all the goods and services that we produce in Canada in a given period of time. That could be a quarter or a year. There are three ways to measure GDP. The first is the production or value-added approach where we estimate the total value of all the goods and services produced, and we subtract out the inputs of the cost of the inputs to produce those things.

So for an example, a bakery producing bread, we measure the value that they sell that bread for to final consumers. And we take out all of the inputs, like the flour and the sugar, even the electricity to run the bakery. We subtract that out and that gives us an indicator of the value added. The second approach to measuring GDP is the income approach, and for this one, we estimate all of the incomes that accrue from producing goods and services. So for example, with the bakery example, there would be employees who would be earning wages from producing or baking that that bread. There would also be the business owner who would get a return, and governments can also earn income from production. The main example here being that there's GST or sales tax charged when goods are sold.

The final approach is called the expenditure approach. And here we add up all of the final consumption that takes place in a given period. This could be households, purchasing goods and services for their own consumption, governments also buy goods and services, businesses could be investing in capital assets, or we could sell our goods and services to other countries in the form of exports. And when we do exports, we actually do it on a net basis to remove imports. So it's exports minus imports.

But these three ways allow us to measure the overall size and performance of the economy in a given period. And it really is a strength of our system here in Canada that we, on a quarterly and annual basis, we do all three approaches. So we're not just relying on one set of data, we do all three ways, and then they're reconciled in order to provide a coherent, consistent picture of what's going on in our economy.

Max: So we're measuring productivity with the GDP, and if I as a worker become more productive as time goes on, what difference does that make in my life? Because it's easy to see how, if I'm more productive, that's beneficial to my agency or my company. But how does that actually benefit me in the long run?

If I take your example of the bakery, let's say… If I'm a baker and some revolutionary technology, machinery comes around that allows me to make dough at a way faster rate or something like that… I can easily see how that would benefit the bakery. The bakery is going to make more money, and that in turn is going to, you know, increase the GDP, the value added that the bakery can add to the economy. So that's good for the bakery, it's good for the economy. How is it actually good for the baker, the worker themselves?

Amanda: Yeah. So yeah, you're talking about labor productivity. It's another key, economic indicator of evaluating how our economy is performing.
It's an indicator of the efficiency. And so, as you indicated, if people can produce more output with the same or less amount of time, they would be considered more productive, more efficient. And generally there's a close relationship between labor productivity and real wages. So as those employees can produce the same amount of output for their company with the same amount of input—so the same amount of hours worked—generally, there's an incentive there to have real wages increase. So the company could therefore turn around and provide wage increases to those employees, which would then benefit their cost of living and living standards. So productivity is tightly correlated with supporting rising standards of living.

Max: I'm curious about some of the limitations of the GDP. If the GDP is strong for a country, does that mean everything is good? Or if it's bad, does that mean that everything is going badly? Like how do we make sense of that?

Amanda: GDP is a great economic tool to understand how the economy is performing. However, it is an aggregate picture of what's going on, and therefore it can overlook inequalities or vulnerabilities that exist. For example, when we produce GDP, we also calculate a household saving rate. However, this is an aggregate measure of how much all Canadian households might be saving in a given period, and it doesn't highlight how there is great inequality that could exist amongst households with some faring much better than others. GDP also excludes unpaid household work and volunteer work, and these take place outside of the general market economy, which is why they're not included in GDP. However, these activities do have a very significant impact on a country's economic productivity and social value.

For example, people could not go to work and support the economy if they didn't have people at home doing those activities like childcaring and cooking and cleaning. And finally, GDP does not account directly for the depletion of natural resources. Another common critique, I would say of the GDP measure is that it overlooks these environmental harms that can be caused by economic activities.

However, I would say that the system of national accounts, which is that international framework for how countries should measure GDP does get updated periodically, and there's been a very strong recognition that some of these limitations that I just mentioned should be accounted for. And so with the newest version of this framework, there are recommendations that countries produce separate sort of extension or satellite accounts that take into account these various limitations.

And a good example of this is that Statistics Canada produces something called the distributions of household economic accounts, where we estimate how income consumption, savings, and wealth are distributed across different types of households. And this product allows us to see that while, for example, maybe the household saving rate is increasing, it is not improving for all households. Some are faring better than others.

Max: Yeah, that's so interesting because I think that oftentimes when we hear officials or reporters cite these numbers on GDP and we hear, oh, the economy is rebounding or doing well, like especially coming out of COVID, I think that that doesn't necessarily always resonate with Canadians because like you said, different households have different experiences and if we're being told the economy's doing great and it doesn't feel like that for you, it can be confusing.

Amanda: Absolutely, absolutely. And sometimes those aggregate indicators that are included in GDP can be driven by a small segment of the population. If we're saying that, you know, households are spending more, it could be that households of higher income might be driving that spending where other households are looking at their own experience saying, that's not what's going on for me. So these additional products that really go below the top line number and dig into the data in a more granular way, help us and Canadians and policymakers really understand where there could be those vulnerabilities.

Max: Okay, nice. And for those of us that follow economic news, we hear reporters frequently talk about the GDP, but I understand that there might be a difference in the way that they're talking about GDP and the way that we talk about it here at StatCan. Could you talk more about that for us?

Amanda: Yeah, so when Statistics Canada reports the latest GDP data, we focus on the quarter-to-quarter percent change in the real GDP. So real GDP is an indicator of the volume of activity that takes place. So this removes the impact of price changes. We don't want to necessarily say that the economy increased just because prices went up. We're really looking to see whether or not, after we removed price change, did the economy in fact produce more goods and services. So that's what Statistics Canada focuses on.

However, sometimes media outlets, people will often hear them quote the annualized quarterly percent change. And the main difference here is that the annualized rate compounds the quarterly growth rate by assuming that the same percent change will occur for four consecutive quarters.

So when people look at the media or the news headlines, they'll see often a larger number quoted, both are accurate. The one that we report, the quarterly figure, or the one that the media reports, which is often the annualized quarterly figure, they're both accurate, but users should just take note in terms of understanding which one is being quoted.

Max: Yeah, that makes sense. So if Canadians would like to learn more about the GDP or Canada's economy, where could they go?

Amanda: So the Statistics Canada website would be a great starting point. We have the Daily article that provides an overview of the main stories and drivers of the most recent GDP data. But the economic account statistics portal is a good one-stop shop where you can find all of the latest data tables and analytical articles.

Max: Thank you so much for coming in, Amanda. Thanks for your time and your expertise.

Amanda: Of course. Thank you for having me.

Max: You've been listening to Eh Sayers! Thank you to our guest, Amanda Sinclair. If you'd like to learn more about the GDP, you can visit the link in our show notes. This podcast is available wherever you get your podcasts. There, you can also find the French version of our show called Hé-coutez bien! If you like this show, please rate, review and subscribe. And as always, thanks for listening.

Labour Market Indicators – February 2026

In February 2026, questions measuring the Labour Market Indicators were added to the Labour Force Survey as a supplement.

Questionnaire flow within the collection application is controlled dynamically based on responses provided throughout the survey. Therefore, some respondents will not receive all questions, and there is a small chance that some households will not receive any questions at all. This is based on their answers to certain LFS questions.

Labour Market Indicators

ENTRY_Q01 / EQ 1 - From the following list, please select the household member that will be completing this questionnaire on behalf of the entire household.

RES_Q01 / EQ 2 - Imagine that you found a suitable job. What is the lowest amount of pay, before taxes, that you would be prepared to accept?

  1. Per hour
  2. Per day
  3. Per week
  4. Per two weeks
  5. Per month
  6. Per year
  7. Minimum wage
  8. Other

Introduction to Some Key Elements of a Well-Designed Questionnaire (19220010)

In this session, we will look at key elements of a questionnaire that encourage respondents to complete a survey. The focus will be on elements such as the introduction, accompanying text as well as appeal, and not on the different ways of formulating the questions. The objective is to provide those who occasionally design questionnaires practical advice to help make a questionnaire stand out. This session is intended for beginners. Some familiarity with basic statistical concepts would be beneficial/advantageous but not required.

English Information Sessions

French Information Sessions

Posters to encourage census completion

Print and post these in high-traffic community spots to encourage census completion.

On this page

Poster — 2026 Census collection across Canada

The 2026 Census begins in May!

  • Collection begins on May 4 across Canada.
  • Census data are essential for planning programs and services that support employment, public transit, education, health care and more.
  • Households will receive a census invitation letter in the mail starting in May with instructions on how to complete their questionnaire.
  • The census questions will be available in alternate formats and 28 non-official languages for reference purposes.
  • All information is collected under the authority of the Statistics Act and will be kept strictly confidential.

More details about the 2026 Census can be found at census.gc.ca

Statistics Canada's Future-Oriented Statement of Operations, March 31, 2027

Future-Oriented Statement of Operations (unaudited)
for the year ending March 31

(in thousands of dollars)
  Forecast results 2025-26 Planned results 2026-27
Expenses
Statistical information
914,537 1,260,329
Internal services
104,277 92,274
Total expenses 1,018,814 1,352,603
Revenues
Special statistical services
133,657 144,107
Services to other government departments
158 162 
Other revenues
30 31
Revenues earned on behalf of the Government of Canada
-23,769 -24,300
Total revenues 110,076 120,000
Net cost of operations before government funding and transfers 908,738 1,232,603

The accompanying notes form an integral part of the Future-Oriented Statement of Operations

Notes to the Future-Oriented Statement of Operations (unaudited) for the year ending March 31

1. Methodology and significant assumptions

The Future-Oriented Statement of Operations has been prepared based on government priorities and departmental plans as described in the Departmental Plan.

The information in the forecasted results for fiscal year 2025-26 is based on actual results as at October 31, 2025 and on forecasts for the remainder of the fiscal year. Forecasts have been made for the planned results for fiscal year 2026-27.

The main assumptions underlying the forecasts are as follows:

  • The agency's activities will remain substantially the same as in the previous year.
  • Expenses and revenues, including the determination of amounts internal and external to the government, are based on historical trends and known cyclical changes.

These assumptions are made as at November 1, 2025.

2. Variations and changes to the forecast financial information

Although every attempt has been made to forecast final results for the remainder of 2025-26 and for 2026-27, actual results achieved for both years are likely to differ from the forecasted information presented, and this variation could be material.

In preparing this Future-Oriented Statement of Operations, Statistics Canada has made estimates and assumptions about the future. These estimates and assumptions may differ from the subsequent actual results. Estimates and assumptions are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances, and are continually evaluated.

Factors that could lead to material differences between the Future-Oriented Statement of Operations and the historical statements of operations include:

  • the timing and the amount of acquisitions and disposals of property and equipment which may affect gains, losses and amortization expense;
  • the implementation of new collective agreements;
  • economic conditions, which may affect both the amount of revenue earned and the collectability of receivables; and
  • other changes to the operating budget, such as new initiatives or technical adjustments made later in the fiscal year.

After the Departmental Plan is tabled in Parliament, the agency will not be updating the forecasts for any changes in financial resources made in ensuing supplementary estimates. Variances will be explained in the Departmental Results Report.

3. Summary of significant accounting policies

The Future-Oriented Statement of Operations has been prepared using the Government of Canada's accounting policies in effect for fiscal year 2025-26 and is based on Canadian public sector accounting standards. The presentation and results using the stated accounting policies do not result in any significant differences from Canadian public sector accounting standards.

Significant accounting policies are as follows:

(a) Expenses

Transfer payments are recorded as an expense in the year the transfer is authorized, and all eligibility criteria have been met by the recipient.

Other expenses are generally recorded when goods are received or services are rendered and include expenses related to personnel, professional and special services, repair and maintenance, utilities, materials and supplies, as well as amortization of tangible capital assets. Provisions to reflect changes in the value of assets or liabilities, such as provisions for bad debts, advances and inventory obsolescence, as well as utilization of inventories and prepaid expenses, and other are also included in other expenses.

(b) Revenues

Revenues received for special statistical services are recorded as deferred revenue upon receipt. These amounts are recognized as revenue in the period in which the services are rendered and related expenses are incurred.

Deferred revenue consists of amounts received prior to the provision of goods or services that will be recognized as revenue in a subsequent fiscal year as the performance obligations are met.

Other revenues are recognized in the period the event giving rise to the revenues occurred.

Revenues that are non-respendable are not available to discharge the agency's liabilities. While the Chief Statistician is expected to maintain accounting control, he has no authority regarding the disposition of non-respendable revenues. As a result, non-respendable revenues are earned on behalf of the Government of Canada and are therefore presented as a reduction of the entity's gross revenues.

4. Parliamentary authorities

The agency is financed in part by the Government of Canada through parliamentary authorities. Financial reporting of authorities provided to the agency differs from financial reporting according to generally accepted accounting principles because authorities are based mainly on cash flow requirements. Items recognized in the Future-Oriented Statement of Operations in one year may be funded through parliamentary authorities in prior, current or future years. Accordingly, the agency has a different net cost of operations for the year on a government funding basis than on an accrual accounting basis. The differences are reconciled in the following tables:

(a) Reconciliation of net cost of operations to requested authorities (in thousands of dollars)

Reconciliation of net cost of operations to requested authorities (in thousands of dollars)
  Forecast results 2025-26 Planned results 2026-27
Net cost of operations before government funding and transfers 908,738 1,232,603
Adjustments for items affecting net cost of operations but not affecting authorities:
Amortization of tangible capital assets
-26,712 -30,840
Loss on disposal/write-off of tangible capital assets, including adjustments
-64 0
Services provided without charge by other federal government departments
-102,124 -106,784
Increase in vacation pay and compensatory leave
-1,212 -873
Increase in employee future benefits
-22 -540
Refunds of previous years expenditures
67 0
Consumption of prepaid expenses
-8,662 -8,542
Bad debt expense
-132 -133
Increase in accrued salary receivables
398 0
Total items affecting net cost of operations but not affecting authorities
-138,463 -147,712
Adjustments for items not affecting net cost of operations but affecting authorities:
Acquisition of tangible capital assets
16,914 12,618
Acquisition of prepaid expenses
7,582 7,735
Payments for pay equity settlement
4 0
Total items not affecting net cost of operations but affecting authorities
24,500 20,353
Requested authorities forecasted to be used 794,775 1,105,244

(b) Authorities requested (in thousands of dollars)

Authorities requested (in thousands of dollars)
  Forecast results 2025-26 Planned results 2026-27
Authorities requested
Vote 1: operating expenditures
755,115 989,135
Statutory amounts
100,724 116,109
Total authorities requested 855,839 1,105,244
Less: Estimated unused authorities and other adjustments
-61,064 0
Requested authorities forecasted to be used 794,775 1,105,244