• I. Preamble
  • A. Reconciliation to Audited Financial Statements
  • B. Limitations
• II. Reporting Practices
  • A. Prescribed Reporting Practices
  • B. Uniform Reporting Practices
    • 1. Basis of Consolidation
    • 2. Funds
    • 3. Accrual Concept
    • 4. Funds Flow Approach
    • 5. Guidance on Use of the Correct Fund
    • 6. Capital Assets
    • 7. Vacation Pay, Pension Costs and Future Benefits
    • 8. Sales and Cost Recoveries
    • 9. Interfund Transfers
    • 10. Gifts-In-Kind
    • 11. Borrowing and Principal Repayment
    • 12. Full Costing of Ancillary Services
    • 13. Use of Estimates
• III. Detailed Instructions for Institutions Reporting Financial Data
  • A. Comparable Financial Data
  • B. Annual Return
  • C. Definitions, Explanations and Examples
    • 1. Funds
    • 2. Income by Fund (Table 1)
    • 3. Expenditures by Fund (Table 2)
    • 4. General Operating Expenditures by Function (Table 4)

I. Preamble

Financial Information of Universities and Colleges is an annual survey conducted by Statistics Canada to provide a basic source of reference for the financial data of universities and degree-granting colleges in Canada.

The Guidelines are intended to assist both users and preparers of the financial data reported in the annual survey (or "return"), and are organized as follows:

Section II provides general information for both users and preparers of the annual return. This section discusses financial reporting by institutions and identifies users of the annual return and their needs, as well as the relationship of generally accepted accounting principles to the financial data and the prescribed reporting practices underlying that data.

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

Section III provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the forms, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return.

A. Reconciliation to Audited Financial Statements

A copy of your audited financial statements is requested for submission along with your input return. If a copy is not available please advise us of the date on which the audited financial statements will be forwarded.

B. Limitations

Notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. As well, interregional comparisons must recognize differences such as various sources of funding, fiscal year-end dates varying from March 31^st to June 30^th, and variations in provincial policies and provincial funding responsibilities.

Specific examples where differences between institutions result in limitations in the comparability of financial data include:

• Definition of research – The definition or research used by an institution will determine the income and expenditures that are reported in the Sponsored research fund. For example, clinical trials may or may not be defined as research and therefore may or may not be reported as sponsored research expenditures.
• Hospitals and hospital based medical research – The amount and level of detail reported by institutions for hospitals and for hospital based medical research varies depending upon the corporate relationship between the institution and the hospital.
• Canada Foundation for Innovation (CFI) Provincial matching grants – while an institution separately reports certain specific provincial government grants that are earmarked as CFI matching grants, not all provincial CFI matching grants are separately reported because not all are specific and earmarked.
• Internal sales and cost recoveries – Depending upon particular management information systems and business practices, an institution may report amounts by reducing offsetting expenditures or as internal cost recoveries.
• Computing and communication costs – The amount reported by institutions for computing and for communication costs will vary depending upon whether an institution has a centralized or decentralized structure for computing and for communications.

In addition, comparisons of financial data over multiple years should be done with caution because of changes in generally accepted accounting principles that could alter the underlying data and changes in the Guidelines that govern the reporting of the data.

II. Reporting Practices

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return.

A. Prescribed Reporting Practices

The audited financial statements of reporting institutions are prepared in accordance with generally accepted accounting principles (GAAP). Adherence to GAAP results in consistency of reported financial results from one year to the next.

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

By way of highlights, users and preparers of the financial data should note the following points that apply to the annual return, even though they may represent differences from the practices normally followed by individual institutions in reporting financial information:

• Restricted funds include both external and internal restrictions, rather than external only.
• Certain restricted income not expended in the year, such as income in the Sponsored research fund, is reported on the funds flow approach, rather than deferred (see Section II.B.4).
• Capital expenditures are reported on the funds flow approach, rather than capitalized and amortized (see Section II.B.6).
• Certain expenditures, such as vacation pay, pension costs and future benefits, are reported on the cash basis, rather than accrued (see Section II.B.7).
• Institutions are encouraged to minimize interfund transfers by reporting income and the corresponding expenditures in the same fund (see Section II.B.9).
• Users require income and expenditure data, only; therefore, a complete set of financial statements is not reported.

These Guidelines are not intended to conform an institution's annual return to its financial statements or its internal management reports. The prescribed practices, including the uniform reporting practices that follow, may or may not be in accordance with generally accepted accounting principles. These Guidelines are intended to promote consistency of financial data.

B. Uniform Reporting Practices

For consistency of financial data, reporting institutions and the preparers of the annual return within those institutions must comply with the Guidelines in general, and specifically with the uniform reporting practices. The uniform reporting practices, and the detailed instructions that follow in Section III, have been developed recognizing that balance is required between the information requirements of the users of the annual return and the response burden that is placed on the preparers. The uniform reporting practices are as follows:

1. Basis of Consolidation

For related and affiliated entities, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity are only reported in the notes to the consolidated financial statements, then the financial data are not reported in the annual return. For instance, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

The financial data will be reported following a form of fund accounting. Fund accounting classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution, or in accordance with directions issued by the governing body of the institution.

A fund is an accounting entity with a self-balancing set of accounts for recording assets, liabilities, a fund balance, and changes in the fund balance. Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. The fund groups reported in the annual return, with a brief explanation of each, are as follows:

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund).

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1).

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Section III.C.1 provides additional information and explanatory comments on each of the above funds.

3. Accrual Concept

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting. The accrual concept refers to the method of recording transactions where income is reported in the period in which the income is considered to have been earned, rather than received; and expenditures, in the period in which the expenditures are considered to have been incurred, rather than disbursed. An example of the application of this concept to an income item is the accrual for interest earned, but not received; and, to an expenditure item, is the accrual for retroactive salary costs earned, but not paid.

Exceptions in the annual return to the accrual concept include

• the funds flow approach for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4),
• the funds flow approach for reporting income and expenditures for capital asset transactions (see Section II.B.4), and
• the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

4. Funds Flow Approach

For specific types of activities, income will be reported in the annual return following a funds flow approach; that is, for both Special purpose and trust, and Sponsored research (see Section III.C.1), the funds are reported as income in the period in which the funds are received or receivable. The corresponding expenditures, on the other hand, are reported consistent with the accrual concept; that is, in the period in which the expenditures are incurred. For example, when an institution is awarded a research contract, the income is reported when the funds are received or receivable under the terms of the contract.

Income and the corresponding expenditures are to be reported in the same fund (see Section II.B.9).

5. Guidance on Use of the Correct Fund

For all funds the matching principle applies; that is the revenue and related expenditure should be recorded in the same fund. It is not as straightforward to decide whether the revenue or expenditure source should dictate the fund where they are recorded. Depending upon the fund, there is not one method that says that expenditures should be recorded in the same fund as the revenue (expenditures follow revenues) or vice versa (revenues follow expenditures). Other reporting considerations have taken precedence over this consideration. However, while the applicable method may not be consistent across all funds, it is consistent within a given fund. The following shows the method to follow for each fund:

Operating Fund – expenditures follow revenues; Special Purpose & Trust Fund – expenditures follow revenues; Sponsored Research Fund – expenditures follow revenues; Ancillary Fund – expenditures follow revenues; Endowment Fund – revenues follow expenditures; Capital Fund – expenditures follow revenues.

6. Capital Assets

The uniform reporting practice in the annual return for capital expenditures is to follow the funds flow approach, rather than to capitalize and amortize. Funds received to acquire capital assets are reported as income in the period in which the funds are received or receivable. Funds used to acquire capital assets are reported as expenditures in the period in which the funds are paid or payable.

Capital expenditures are to be reported in the same fund as the corresponding income. Specifically, capital expenditures are only reported in the Capital fund when the corresponding income is reported in the Capital fund.

7. Vacation Pay, Pension Costs and Future Benefits

Vacation pay, pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis. The cash basis refers to the method of recording transactions where expenditures are reported in the period in which cash is disbursed.

8. Sales and Cost Recoveries

The practices followed by institutions in reporting sales and cost recoveries in their financial records vary significantly and, for the most part, are dependent upon the particular management information systems and business practices of the respective institutions.

For the annual return, as a general practice, sales and cost recovery amounts are to be reported at "gross", rather than "net". "Gross" means that the sales and the corresponding cost are reported as separate items. "Net" means that the sales and corresponding cost are combined, and the difference is reported as a separate item. Reporting amounts at "gross" provides users of the financial data with better information than reporting at "net".

Sales and cost recovery transactions can generally be classified as external sales, internal sales, external cost recoveries and internal cost recoveries.

• (a) External sales and external cost recoveries – "third party" transactions, where the price to the external party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price may or may not include a profit component.
• (b) Internal sales – transactions between funds or functions, where the price to the internal party is determined based on either the commercial value of the services or product, or the cost of the services or product. The price includes a profit component. Internal sales exclude transactions based specifically on indirect or overhead costs. For the purposes of the annual return, internal sales will be categorized by those sales originating from ancillary services (see Section III.C.1 – Ancillary) and those sales originating from other funds or functions.
• (c) Internal cost recoveries – the recovery, allocation, charge-out or transfer of costs between funds or functions. Internal cost recoveries refers specifically to indirect or overhead costs.

External sales, external cost recoveries and internal sales originating from ancillary services are to be reported as sale of services and products. (See Section III.C.2 – line 25.)

As an exception to reporting amounts at "gross", and also to avoid double counting of income and expenditures, the preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net". To report at "net", income in the fund or function selling the services or product is netted against the expenditures in that same fund or function. The fund or function purchasing the services or product reports the expenditure. Alternatively, where "netting" is not possible or feasible within a fund or function, the internal sales can be reported separately under an expenditure line item (a recovery) in both the fund or function selling the services or product and the fund or function purchasing the services or product. (See Section III.C.3 – line 20.)

Internal cost recoveries are also to be reported in such a manner as to avoid double counting of expenditures. The preferred method is direct allocation – that is, by reducing the expenditure types in the fund or function from which the costs are allocated, offset with a corresponding increase in the same expenditure types in the fund or function to which the costs are allocated. This approach provides users with better functional comparisons of individual expenditure line items. Alternatively, where direct allocation is not possible or feasible, the internal cost recoveries can be reported separately under an expenditure line item (a recovery) in the fund or function from and to which the costs are allocated. (See Section III.C.3 – line 20.)

9. Interfund Transfers

Situations arise where in the normal course of operations, an institution reports income in one fund, but reports the corresponding expenditure in another fund. In such situations, the institution records a transfer from the fund in which the income was received, to the fund in which it is expended. This transfer is referred to as an interfund transfer. The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer.

These Guidelines encourage institutions to report income and the corresponding expenditure in the same fund. For example, capital expenditures are to be reported in the same fund as the corresponding income and investment income earned on trust and endowment funds is to be reported in the same fund as the corresponding expenditures. This approach provides users with better financial data to calculate statistics such as the relationship between income and expenditures, by fund.

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item.

11. Borrowing and Principal Repayment

Interest payments will be reported as expenditures in the appropriate fund. The borrowing and repayment of principal will not be reported as income or expenditure.

12. Full Costing of Ancillary Services

Ancillary services (see Section III.C.1 – Ancillary) should include all direct expenditures and cost allocations related to ancillary operations. Cost allocations, for example, should include a reasonable allocation for utility (unless the utility is an ancillary service) and plant maintenance, and for the institution's management and administrative support. Cost allocations to ancillary services are internal cost recoveries (see Section II.B.8) in the fund or function from which the costs are allocated.

13. Use of Estimates

To complete the annual return in accordance with these uniform reporting practices, costs may have to be allocated among funds and functions. Where cost allocations are required, the allocations can be based on best estimates.

III. Detailed Instructions for Institutions Reporting Financial Data

This section provides detailed instructions for institutions reporting financial data. This is the "how-to" section for preparers to refer to when completing the annual return, and will be of interest to users who seek additional information on specific terms or particular line items used in the annual return. Preparers of the financial data should review the previous sections of the Guidelines before proceeding.

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.4 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will be more useful when the data have been prepared consistently over time. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return are reported in Tables 1, 2 and 4. (Note that Table 3 pertains to a more detailed survey conducted with other institutions and is not part of this package). The contents of the annual return are as follows:

• General Information and Instructions
• Table 1. Income by Fund
• Table 2. Expenditures by Fund
• Table 4. General Operating Expenditures by Function

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may exceptional. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

An institution may also use the space provided at the bottom of each Table for any observations and comments that the institution wishes to make regarding items not covered in the annual return.

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.B.13).

C. Definitions, Explanations and Examples

The funds are discussed first, to assist the preparer to segregate the various income and expenditure items for reporting purposes. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table are discussed. The financial data should be reported by fund in Tables 1 and 2 of the annual return.

1. Funds

Fund accounting (see Section II.B.2) classifies resources for accounting and reporting purposes in accordance with activities or objectives as specified by donors, in accordance with regulations, restrictions, or limitations imposed by sources outside the institution (external restrictions) or in accordance with directions issued by the governing body (internal restrictions). Funds have been identified as either unrestricted or restricted. Restricted funds, other than Endowment, account for resources that may be used for current purposes, but with some limitations imposed by external or internal sources.

For accounting and reporting purposes, institutions combine the funds with similar characteristics into distinct fund groups. For the annual return, the fund groups are General operating, Special purpose and trust, Sponsored research, Ancillary, Capital, and Endowment.

Preparers should note the following:

• restricted funds include both external and internal restrictions,
• income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.B.1),
• interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.B.9).

General operating is an unrestricted fund that accounts for the institution's primary operating activities of instruction and research, other than sponsored research. The general operating fund includes the costs of privately funded and non-credit programs.

Fund income includes provincial government grants (including research other than sponsored research), student tuition and other fees (for credit and non-credit courses), and income from private and other unrestricted sources. Fund income also includes investment income, if the corresponding expenditures are reported in the General operating fund.

Fund expenditures are for the general operating costs of the institution including instruction and research (other than sponsored research), academic support services, library, student services, administrative services, plant maintenance, external relations and other operating expenditures of the institution. Fund expenditures also include the purchase of capital assets, if the corresponding income is reported in the General operating fund.

Special purpose and trust is a restricted fund. The funds, including donations, may be restricted by external sources, or internally restricted by the institution's governing body, for purposes other than sponsored research (Sponsored research fund), or capital (Capital fund). Income is to be reported following the funds flow approach (see Section II.B.4).

Fund income includes designated gifts, benefactions and grants. Fund income also includes investment income, if the corresponding expenditures are reported in the Special purpose and trust fund.

Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Special purpose and trust fund.

Sponsored research is a restricted fund that accounts for income and expenditures for all sponsored research. Amounts are separately reported for entities consolidated and entities not consolidated (see Section II.B.1). Income is to be reported following the funds flow approach (see Section II.B.4).

Fund income includes funds to support research paid either in the form of a grant or by means of a contract from a source external to the institution. Income sources include government, private industry and donors. The federal grant allocation for Indirect Costs of Research would be included here. The corresponding expenditures should be reported as an internal cost recovery between the Operating and Sponsored Research Funds, similar to the treatment of overheads. Fund income also includes investment income, if the corresponding expenditures are reported in the Sponsored research fund.

Fund expenditures include activity funded from Sponsored research income and exclude activity funded from the General operating fund. Fund expenditures include the purchase of capital assets, if the corresponding income is reported in the Sponsored research fund. Fund expenditures also include internal cost recoveries (see Section II.B.8).

Funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Funding related to Canada Research Chairs are to be reported as Sponsored Research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored Research expenditures.

Within the Sponsored research fund, the first column in the applicable Tables is used to report income and expenditures for entities consolidated, and the second column, for entities not consolidated. Both columns combined represent the total Sponsored research reported by the institution. For the first column, "Entities Consolidated", reported amounts are based on the financial data of entities included in the consolidated financial statements of the institution.

For the second column, "Entities not Consolidated", institutions are permitted to separately report sponsored research, including hospital based medical research funding, that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated. Reporting of the sponsored research is permitted if all the following four conditions are met:

• the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution.
• academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
• the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
• the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

In addition, for "Entities not Consolidated", the amounts reported as income (Table 1, line 27, column 4) must equal the amounts reported as expenditures (Table 2, line 24, column 4).

To provide financial data that are comparable, the income and expenditure items for sponsored research for entities not consolidated are to be reported in accordance with these Guidelines. Although this financial data have not been subject to audit by the reporting institution, there is an expectation that the data have adequately documented support.

Ancillary is an unrestricted fund that separately accounts for all "sales-producing" operations or "self-supporting" activities that are supplementary to the institution's primary operating activities of instruction and research. Ancillary services exist to provide goods and services to students, faculty, staff, and others. Ancillary services charge a fee directly related to, although not necessarily equal to, the cost of the goods or services.

Ancillary services typically include bookstores, food services (dining hall, cafeterias, vending machines), residences and housing, parking, university press, publishing, laundry services, property rentals, university facility rentals, theaters, and conference centers.

All sales, external and internal, from ancillary services are reported as income (see Section II.B.8).

To report expenditures, full costing of ancillary services is required (see Section II.B.12). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.B.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

Capital is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Income and expenditures are to be reported following the funds flow approach for capital assets (see Section II.B.6).

Fund income includes grants and related investment income, donations, and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes.

Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Because capital expenditures are to be reported in the same fund as the corresponding income, not all capital expenditures will be reported in the Capital fund. For example, funds from Canada Foundation for Innovation, along with applicable matching funds, are to be reported as Sponsored research income. The corresponding expenditures, including the purchase of capital assets, are to be reported as Sponsored research expenditures.

Endowment is a restricted fund that accounts for the capitalization of externally or internally restricted amounts, primarily donations, which cannot be spent.

Investment income generated by endowments may be used for various purposes, with these purposes often restricted by donors. Investment income should be reported in the same fund as the corresponding expenditures. Expenditures, excluding those incurred to earn investment income, are to be reported in an appropriate fund other than the Endowment fund. Expenditures incurred to earn investment income are to be reported "net" of the investment income.

Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 1, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of income to be reported in Table 1 are identified on the left-hand side of the Table. If there is uncertainty as to which line to use to report a type of income, report the income on the line best describing the activity. For example, government funds to pay tuition fees for participants in a non-credit program should be reported on line 13 (Non-credit tuition), rather than under government grants and contracts. Furthermore, where the designation of a particular type of income in this Table differs from that used by an institution in its financial statements or its internal management reports, the type of income must be shown per the Guideline instructions regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting income, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds received to acquire capital assets (see Section II.B.6) and for reporting income in the Special purpose and trust, and Sponsored research funds (see Section II.B.4).

Income includes gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The six major categories of income are:

• government departments and agencies – grants and contracts,
• tuition and other fees,
• donations, including bequests
• non-government grants and contracts,
• investment, and
• other (including sale of services and products, and miscellaneous).

(i) Government departments and agencies - grants and contracts

Lines 1 to 11 include grants from, and contracts with, federal government departments and agencies, provincial government departments and agencies, and municipal governments. Grants and contracts from other provincial governments and from foreign governments are also reported in this category.

Government grants provide financial support to institutions and the grants may or may not be restricted.

Government contracts provide financial support to institutions under certain stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. A contract normally includes provisions for institutions to recover certain indirect or overhead costs, with the contract specifying or documenting the basis for the calculation of the recoverable costs.

Federal

Lines 1 to 7 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies, including the federal portion of capital and other grants that flow through a provincial government. Income received from the six major federal government agencies is reported on lines 1 to 6, as applicable.

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

• Income from Health Canada not reported under Line 4 – Canadian Institutes of Health Research (CIHR) – should be reported in this line.

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research

Line 5 Canada Foundation for Innovation (CFI)

• CFI income is reported under the Sponsored research fund.

Line 6 Canada Research Chairs

• Funding for Canada Research Chairs is reported under the Sponsored Research Fund.

Line 7 Other federal

• Income from all other federal government departments and agencies is reported on this line. This would include grant allocations for the Indirect Costs of Research.

Other

Lines 8 to 11 include all grants from, and contracts with, the province and its departments and agencies, municipal governments, other provinces, and foreign governments.

The line items under "other" are as follows:

Line 8 Provincial

• Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line.
• Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

• Examples of income to be reported on this line include grants from urban transit, communication and parking authorities.

Line 10 Other provinces

• This line includes grants from, and contracts with, provinces other than the province with jurisdiction.

Line 11 Foreign

• Examples of income to be reported on this line include grants from the National Endowment for Humanities, National Institutes of Health, and the National Science Foundation.

(ii) Tuition and other fees

The types of revenue (Lines 12 to 14) include credit course tuition, non-credit tuition and other fees.

Line 12 Credit course tuition

• Credit courses are courses of instruction or programmed learning that are offered within a degree program; or, that may be granted status equivalent to a credit course within a degree program.
• Credit courses are offered during the fall and winter sessions of a semester type operation, all three terms of a trimester operation and the year round operation of graduate schools and include intersession, spring session and summer session credit courses and credit extension.
• Credit course tuition includes tuition and other mandatory fees related to the instruction of the courses, such as computer and laboratory fees.
• Credit course tuition also includes fees for "make‑up" or special courses that are related to the credit offerings of the institution, and fees for auditing in credit courses.
• Credit course tuition should be reported on this line whether the cost of the credit course is subsidized or fully recoverable.

Line 13 Non-credit tuition

• Non-credit programs are courses of instruction or programmed learning that are not credit courses (see line 12).
• Non-credit tuition includes fees for lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units.
• Government funds to pay tuition for participants in a non-credit program should be reported as non-credit tuition, rather than as government grants and contracts.

Line 14 Other fees

• Other fees include all compulsory and non-compulsory fees charged to students such as health services, athletics, library, applications, late registrations, lockers and transcripts. These fees would be reported under the General operating fund.
• Other fees exclude fees collected by the institution acting in an agency capacity. An example would be student fees collected on behalf of student controlled and administered activities such as student councils or federations.

(iii) Donations, including bequests

Donations are a voluntary transfer of cash or negotiable instruments made without expectation of return or benefits of any kind to the donor. Bequests flow from wills. Donations, including bequests, are considered to be gifts for tax purposes. Amounts received that are eligible to be receipted as charitable donations for federal income tax purposes are to be reported on lines 15 to 17, as applicable.

Lines 15 to 17 categorize "donations, including bequests" by individuals, business enterprises, foundations and not-for-profit organizations.

In addition, donations designated for specific purposes and donations that cannot be spent are reported in the Endowment fund (see Section III.C.1 – Endowment). Donations also include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

With the exception of circumstances outlined in the preceding paragraph, donations are to be reported in the same fund as the corresponding expenditures (see Section II.B.9).

Line 15 Individuals

• This line includes families.

Line 16 Business enterprises

• Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 17 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

• A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes. Funds contributed to an institution by a non-consolidated charitable foundation would be reported here.
• Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(iv) Non-government grants and contracts

Non-government grants and contracts provide financial support under certain specific stipulations and conditions, including the provision of a deliverable product, such as a piece of equipment, a service, or a report. The amounts received by an institution are not considered as charitable donations for tax purposes and therefore are ineligible to be receipted as charitable donations for federal income tax purposes.

Lines 18 to 20 categorize "non-government grants and contracts" by individuals, business enterprises, foundations and not-for-profit organizations.

Line 18 Individuals

• This line includes families.

Line 19 Business enterprises

Business enterprises include unincorporated businesses as well as privately or publicly incorporated companies that are operated for profit and derive revenue mainly from the sale of goods and services. The common forms of unincorporated businesses are sole proprietorships and partnerships, and examples include farmers and professional practitioners.

Line 20 Not-for-profit organizations

This includes foundations and other not-for-profit organizations.

• A foundation is an entity that can either be a corporation or a trust constituted and operated exclusively for charitable purposes.
• Not-for-profit organizations include associations or societies, and examples include religious organizations, labour unions, professional organizations and fraternal societies.

(v) Investment Income

Investment income includes income from dividends, bonds, mortgages, short-term notes and bank interest. Bond interest would include an accrual for stripped bonds (see Section II.B.3). Investment income also includes realized and unrealized gains and losses on investment transactions, if the gains and losses are reported in the audited financial statements, regardless of how investments have been designated by the institution (held for trading or not).

Investment income excludes income from a non-consolidated charitable foundation. Income from a non-consolidated charitable foundation should be reported on line 17 (Not-for-profit organizations).

Included in this section are endowment and other investment income (Line 21 and 22).

Line 21 Endowment

• Investment income earned on endowment funds is reported on this line under the same fund as the corresponding expenditures.
• Investment income earned on endowment funds and used to preserve the capital value of the Endowment fund is reported on this line under the Endowment fund.
• Expenditures incurred to earn investment income, such as the cost of an investment manager(s) to manage the endowment funds, are to be reported "net" of the investment income.

Line 22 Other investment

• Investment income earned on all funds other than endowment funds is reported on this line under the same fund as the corresponding expenditures.
• Other investment income also includes charges for deferred or installment payments and for unpaid student tuition and other fees.
• Any significant non-recurring items should be explained by way of accompanying notes or in the observations and comments section at the bottom of Table 1.

(vi) Other

Other income (Lines 23 and 24) includes sale of services and products, and miscellaneous.

Line 23 Sale of services and products

• This line includes external sales and external cost recoveries (see Section II.B.8).
• External sales and external cost recoveries include sales to outside organizations, such as those for laboratory tests, space rental, utilities and incidental income (including athletic gate receipts, parking fees, conferences and various medical clinics).
• This line also includes rental income from residences and parking.
• Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products.
• For ancillary services (see Section III.C.1 – Ancillary), this line includes both external and internal sales (see Section II.B.8).
• Internal sales, other than those originating from ancillary services, and internal cost recoveries are not reported as income.

Line 24 Miscellaneous

• Miscellaneous income includes commissions, royalties and fees from the use of institution owned rights or properties, or fees for services rendered. Miscellaneous also includes library and other similar fines, rentals, net gain or loss on sale of fixed assets and any type of income not identified in the other categories of income.
• Payments received from non-consolidated federated or affiliated entities for the provision of instructional, administrative or other services are reported as sale of services and products (line 23).

3. Expenditures by Fund (Table 2)

The funds described in Section III.C.1 are reported in columns 1, 2, 5, 6, 7 and 8 in Table 2, with the total of the funds reported in column 9. Column 5 reports the sub-total for the Sponsored research fund. Within Sponsored research, column 3 reports "Entities Consolidated" and column 4 reports "Entities not Consolidated".

The types of expenditures to be reported in Table 2 are identified on the left-hand side of the Table. Where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated Table heading regardless of the institution's practice.

As a general reporting practice, institutions follow the accrual, rather than the cash basis of accounting (see Section II.B.3). For reporting expenditures, exceptions to the accrual concept in the annual return include the funds flow approach for reporting funds used to acquire capital assets (see Section II.B.6) and the cash basis for reporting vacation pay, pension costs and future benefits (see Section II.B.7).

Expenditures include gifts-in-kind that are recorded in an institution's audited financial statements (see Section II.B.10).

The repayment of principal will not be reported as an expenditure (see Section II.B.11).

Lines 1 to 20 report expenditures that are generally recurring, with a sub-total for lines 1 to 20 reported on line 21. Lines 22 and 23 report significant periodic expenditures such as those for buildings, land and land improvements (line 22) and unusual or non-recurring expenditures, referred to as lump sum payments (line 23), such as those for special assisted early retirement programs. The total of all expenditures is reported on line 24.

The types of expenditures to be reported in Table 2, by line, are as follows:

Lines 1 – 3: Salaries and wages

Salaries and wages are categorized as academic salaries (lines 1 and 2) and other salaries and wages (line 3). Academic salaries are reported by academic ranks (line 1) and by other instruction and research (line 2).

The following types of payments are to be reported as salary and wage expenditures:

• compensation payments, such as payments for salary continuance during sick leave or maternity leave,
• severance payments as a result of terminations in the normal course of business, and
• vacation pay (see Section II.B.7).

Certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution are reported on an accrual basis as lump sum payments (line 23).

With the exception of vacation pay, the amounts to be reported as salaries and wages in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.

Lines 1 – 2: Academic salaries

Academic salaries are reported by academic ranks and by other instruction and research.

Line 1 Academic ranks

• This line includes payments to both full and part time staff members who hold an academic rank at the reporting institution and are engaged in instruction and research activities.
• The academic ranks include deans, professors, associate professors, assistant professors and lecturers.
• Academic salaries also include payments to staff members in the academic ranks for various types of leave such as administrative, academic or sabbatical.

Line 2 Other instruction and research

• This line includes payments to both full and part time staff and non-staff members without academic rank at the reporting institution, but who are engaged in instruction and research activities.
• The staff and non-staff members include instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post‑doctoral fellows, and others.
• Other instruction and research salaries also include payments made to graduate and undergraduate students undertaking instruction and research activities.

Line 3 Other salaries and wages

• This line includes salaries and wages not reported on lines 1 and 2. Specifically, other salaries and wages includes payments to all full and part time non-instructional (support) staff including among others, technicians, teaching and research laboratory technicians, clerical and secretarial, professional and managerial, janitorial, trades and maintenance.
• Other salaries and wages also includes payments to individuals who may hold an academic rank, or equivalent thereto, but are engaged in activities other than instruction and research. Examples of such individuals include the president, vice-presidents, certain professional librarians and computing center personnel.

Line 4 Benefits

• Pension costs and future benefits, including benefits arising as a result of early retirement, are to be reported on the cash basis (see Section II.B.7). Otherwise, the amounts to be reported as benefits in the annual return are to be calculated following the same practices as those used by the institution for its audited financial statements.
• Benefits include the cost of an institution's contributions (with respect to salaries) for pensions (including payments for actuarial deficiencies and past service liability), group life insurance, salary continuance insurance, dental plans, workers' compensation, health taxes, tuition remission, employment insurance and other costs of an employee benefit programs.
• Benefits also include the cost of benefits paid during early retirement periods, as well as the cost of post retirement benefits.
• Whenever an institution pays a premium or sets aside a negotiated amount for an employee, these amounts should be included as Benefits.
• Memberships or other perquisites of employment are not reported as Benefits.

Line 5 Travel

• Travel includes expenditures on recruitment, travel, moving and relocation of staff, field trips and all other types of travel necessary for the operation of the institution.

Line 6 Library acquisitions

• Library acquisitions include all purchases of, and access to (including electronic access), books, periodicals and other reference materials for the institution's main branch and faculty or departmental libraries.
• Cost of binding may also be included if normally considered part of the acquisition cost.

Line 7 Printing and duplicating

• This line includes expenditures that would normally be consumed in the fiscal year such as printing, duplicating, photocopying, reproductions, illustrations, publishing and the related supplies.

Line 8 Materials and supplies

• Materials and supplies include expenditures that would normally be consumed in the fiscal year such as sports supplies, stationery, computer and other office supplies.
• Also included are material and supplies for teaching and laboratories. Laboratory supplies include chemicals, instruments, animals, feed and seed.
• Small dollar value equipment and computer software items should be reported under furniture and equipment purchase (line 18).

Line 9 Communications

• Communications includes telephone, data communications, mailing and courier, but excludes expenditures reported as equipment rental and maintenance (line 19).
• Telephone includes watts lines, line services, long distance and other charges.

Line 10 Other operational expenditures

• This line includes space rental, property taxes, institutional membership fees, insurance, meals, advertising and promotion, and doubtful accounts.
• Space rental includes the cost of renting space and land on a long-term basis.
• Property taxes include all taxes paid directly to municipalities by the institution, whether assessed on property values or based on student population.
• Institutional membership fees include fees paid by the institution to outside organizations in lieu of membership.
• This line includes all other expenditures that are not reported elsewhere.

Line 11 Utilities

• Utilities include expenditures for items such as electricity, water, natural gas, fuel and sewer.
• Utilities also include the generating costs for electricity, steam, water, and natural gas.

Line 12 Renovations and alterations

• This line includes expenditures for renovations and alterations to the existing space of the institution, whether the expenditures are internally performed or externally contracted.

Line 13 Scholarships, bursaries and prizes

• This line includes payments to students (except those for which the student is required to perform service for the payment) such as those for fee remission, prizes and awards.
• Payments for which the student is required to perform service for the payment are reported as other instruction and research (line 2), and include payments to graduate and undergraduate students who are instructors, tutors, markers, laboratory demonstrators, teaching assistants, research assistants, invigilators, clinical assistants, post-doctoral fellows, and others.

Line 14 Externally contracted services

• This line includes all expenditures for services contracted to external agencies except for renovations and alterations (line 12), professional fees (line 15), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).
• Examples of expenditures to be included are cleaning contracts, security services, snow removal and similar time and material contracts, and food services.
• Where food services are contracted, the contract amount in total should be shown on this line and not as cost of goods sold (line 16) or any other expenditure types, even though the contractor may provide a breakdown of costs.

Line 15 Professional fees

• Professional fees include all fees paid to legal counselors (including retainers for the negotiations of collective agreements), auditors, and computer, human resource and other consultants.
• This line excludes consulting fees for renovations and alterations (line 12), equipment rental and maintenance (line 19), and buildings, land and land improvements (line 22).

Line 16 Cost of goods sold

• Cost of goods sold is to be used where an inventory method of accounting is normally employed, (e.g. bookstore, food services) and should include the laid down cost of goods purchased for resale only. The remaining costs of operating the service, such as salaries and supplies, are to be shown in their respective expenditure types.
• Where a service is externally contracted, particularly for ancillary services, the total costs of the contract should be included in externally contracted services (line 14). For example, contracted food services are to be reported on line 14, under the Ancillary fund.
• The cost of goods sold is to be reported under the same fund as the income from the sale of the product (see Section III.C.2 – line 25).

Line 17 Interest

• This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments
• Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.B.11).

Line 18 Furniture and equipment purchase

• This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
• This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
• This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
• Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure.
• Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures.

Line 19 Equipment rental and maintenance

• This line includes all rental and maintenance expenditures for furniture and equipment including laboratory equipment (other than consumables), administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, computing equipment, maintenance equipment and telephone equipment.
• This line also includes lease purchase contracts, where the lease is an operating lease for accounting purposes.
• This line also includes expenditures for equipment repairs and maintenance contracted to external agencies.

Line 20 Internal sales and cost recoveries

• The preferred method of reporting internal sales, other than those originating from ancillary services, is to report the amounts at "net" (see Section II.B.8). The preferred method of reporting internal cost recoveries is direct allocation (see Section II.B.8). Where the preferred method is not possible or feasible, this expenditure type can be used, but when it is used, the internal sales and cost recoveries for all funds, when added together, must equal zero.
• This line includes internal sales, other than those originating from ancillary services, and internal cost recoveries (see Section II.B.8).
• Internal sales originating from ancillary services are to be reported as sale of services and product (see Section III.C.2 – line 25).
• Common examples of internal cost recoveries include the overhead recovery of administrative costs and the indirect costs of research between the General operating fund and the Ancillary and Sponsored research funds, and the overhead recovery of utility (unless the utility is an ancillary service) and maintenance costs between the General operating fund and the Ancillary fund.
• To provide better functional comparisons of types of expenditures, institutions are asked to minimize the use of this line to the extent possible.

Line 21 Sub-total

• This line is the sub-total of all expenditures reported on lines 1 to 20.

Line 22 Buildings, land and land improvements

• Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
• Furniture and equipment purchases are reported on line 18.
• The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.B.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure.
• Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures).

Line 23 Lump sum payments

• This line includes certain lump sum payments for current and future fiscal periods to employees who have terminated employment with the institution. The characteristics of the payments are such that similar transactions or events are not expected to occur frequently over several years, or do not typify normal business activities of the institution.
• Lump sum payments are reported on an accrual basis.
• Examples of lump sum payments include payments under downsizing or special assisted early retirement programs.
• Severance payments as a result of terminations in the normal course of business are reported as salary and wage expenditures (lines 1 to 3).

4. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. However, unlike Table 2 (which is organized by fund), Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and academic support, Student services, Physical plant and External relations. These functions are reported in columns 1 to 8, with the total of the functions reported in Column 9. The amounts in Column 9 should be identical to the amounts in Table 2, Column 1 (General operating).

This section provides details to assist preparers to segregate, by function, the various activities and types of expenditures under the General operating fund. Unless otherwise indicated, the definitions, explanations and examples presented in Section III.C.3 for types of expenditures also apply to this section. In addition, as noted previously, where the designation of a particular expenditure in this Table differs from that used by an institution in its financial statements or its internal management reports, the expenditure must be shown under the designated heading regardless of the institution's practice. For example, health services and intramural and intercollegiate athletics are to be reported under the Student services function although they may be reported as ancillary services in the institution's financial statements or its internal management reports.

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.B). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.B.8) and use of estimates (see Section II.B.13).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

The Instruction and non-sponsored research function in the General operating fund includes all direct costs of faculties, academic departments (including salaries of academic deans and their offices), graduate school, summer school, credit extension, and other academic functions and expenditures attributable to this function.

(ii) Non-credit instruction

The Non-credit instruction function in the General operating fund includes lectures, courses and similar activities that are not recognized by the institution for the purpose of granting credit. Non-credit programs are usually offered through continuing education units. Normally where there is non-credit tuition income reported on line 13 under the General operating fund in Table 1, the corresponding expenditures (not necessarily equal to the income) will be reported under this function.

(iii) Library

The Library function in the General operating fund includes the institution's Archives and other activities related to the institution's main branch and faculty or departmental libraries. The expenditures include the salary and wage costs of providing the library services as well as the cost of books and periodicals.

(iv) Computing and communications

The Computing and communications function in the General operating fund includes only the activities of centralized computing and communication facilities.

A centralized computing facility refers to computer related activities and resources that have been organized under the management of a central administration. The computing facility is usually seen as an institutional resource that is available on an institution-wide basis and is the most effective way of providing certain services supportive of the institution's research and administrative activities. Such a facility usually results from factors including economies of scale, a large number of users who require a wide variety of services, and a high degree of technical expertise required in computer operations.

This function does not include the activities of local or decentralized stand-alone computer installations that are under the management of, and were established for the main purpose of providing services to a single division or department. The expenditures for decentralized computing facilities are to be included under the related functions and funds, as appropriate.

A centralized communications facility includes the costs of telephone equipment rental, service, acquisition and switchboard, including related personnel and other costs. The expenditures for decentralized communications facilities are to be included in the related functions and funds, as appropriate.

If an institution employs a charge-out system for central computing time or communications equipment usage, expenditures should be combined and reported under this function.

Any sales to, or recoveries from, other functional areas or funds, or outside users, are considered to be either an internal or external cost recovery and are to be reported according to the uniform reporting practice for internal and external cost recoveries (see Section II.B.8).

(v) Administration and academic support

The Administration and academic support function in the general operating fund covers expenditures in the two broad areas of academic support and other support services. Other support services include administration. These areas are combined and reported in Table 4 under Administration and academic support.

The academic support area of the Administration and academic support function includes all activities provided by an institution in direct support of Instruction and non-sponsored research. This area includes the following types of activities:

• the positions of vice-president academic and research (or their equivalents) and their offices
• faculty and instructional support services
• research administration (including grants and contracts administration)
• registrar's and graduate students office (including calendars, admissions, student records and related reporting)
• convocation and ceremonies
• co-op program administration
• central animal services
• central shops for instruction and research (machine shop, glass blowing, electronics shop)
• distance education support
• instructional technology and audio visual services
• academic class scheduling

The administration area of the Administration and academic support function includes the following activities:

• administration, planning and information costs and activities associated with the positions of president and vice‑president (or their equivalents) and their offices, except for the positions of vice-president academic and research (or their equivalents) and their offices, which are included in the academic support area. Administrative costs for activities such as fundraising, development, alumni and external communications are included in the external relations area.
• finance, including investment management, internal audit and accounting
• human resources (personnel)
• institutional research
• board and senate secretariat
• printing and duplicating services.

Specific types of expenditures in the administration area include the following:

• professional fees including legal, audit, human resource and other consulting fees that are not specifically attributable to another function. Computer consulting fees are included if the computing facilities are decentralized
• general university memberships
• liability and E & O insurance (fire, boiler and pressure vessel, and property insurance are reported under the Physical plant function).

The appropriate reporting for computing, communications, purchasing, receiving and stores will depend upon whether the institution operates with centralized or decentralized facilities. If the institution has centralized facilities for computing and communications, the activities should be reported under the Computing and communications function. If the institution has centralized facilities for purchasing, receiving and stores, the activities should be included in the administration area of the Administration and academic support function. If any of computing, communications, purchasing, receiving or stores is decentralized, then these activities should be included under the related functions and funds, as appropriate.

(vi) Student services

The Student services function in the General operating fund includes the cost of services (other than direct teaching, research and administrative services) provided to students by the institution. Generally, these services will include:

• the dean of students and the dean's office
• counseling and chaplaincy services
• career guidance and placement services
• intramural and intercollegiate athletics (not physical education)
• student health services
• student accommodation services (not residences)
• student transportation services
• student financial aid administration
• bursaries, scholarships and prizes
• grants to student organizations, including the student union
• student programs, including music, drama and student center
• student day care center
• any other student services, social or cultural activities funded by the institution

These services may be provided from the General operating fund income in whole, or in part by a specific fee included in the student incidental fee structure. Where an institution acts in an agency capacity, however, and collects student fees on behalf of student controlled and administered activities such as student councils or federations, the fees collected by the institution are to be excluded from income of the institution. The amount turned over to the benefit of the student council or federation is to be excluded from expenditures of the institution.

(vii) Physical plant

The Physical plant function in the General operating fund includes expenditures related to the physical facilities of the institution. The expenditures include the physical plant office, space planning, maintenance of buildings and grounds, custodial services, utilities, vehicle operations, security and traffic, repairs and furnishings, renovations and alterations, mail delivery services, long-term space and property rental, and municipal taxes (including those for which compensatory grants are received from government).

Physical plant also includes fire, boiler and pressure vessel, and property insurance. All other insurance is reported in the administration area of the Administration and academic support function.

(viii) External Relations

The external relations area includes all activities provided by an institution in support of ongoing external relations. These activities include fundraising, development, alumni, public relations and public information or external communications. The related administrative costs from the office of the vice-president(s), or equivalent, responsible for one or more of these activities should be included in this area.

Integrated Business Statistics Program (IBSP)

Reporting guide

This guide is designed to assist you as you complete the 2018 Annual Fall Fruits and Vegetables Survey. If you need more information, please call the Statistics Canada Help Line at the number below.

Your answers are confidential.

Statistics Canada is prohibited by law from releasing any information it collects which could identify any person, business, or organization, unless consent has been given by the respondent or as permitted by the Statistics Act.

Statistics Canada will use information from this survey for statistical purposes.

Help Line: 1-877-949-9492 or TTY 1-855-382-7745

Table of contents

Definitions
Question 5
Question 6
Question 7
Question 10
Question 12
Question 13
Question 15
Question 17

Definitions

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.

Current main activity of the business or organization

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, 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.

Question 5

Total cultivated area

Include producing and non-producing area.
Include cultivated area owned or rented from others. Rented land includes all land used but not owned by a farm operator regardless whether money changes hands or not.
Exclude land rented to others.

Non-producing area is cultivated area, in which trees, bushes or plants, during the specified growing season, did not or will not produce any fruits or vegetables. These trees, bushes or plants may be too old or too immature to produce fruits or vegetables, for example, apples, blueberries or asparagus.
Include the area of non-producing trees and bushes in the total cultivated area but not in the harvested area figures.

Total production: total production is the total harvested production.
Include production intended for sales for both the fresh and processing markets. Part of the total production could be kept in storage to be sold at a later date or could become spoiled before being sold.

Guidelines for reporting

The following guidelines are to be used when reporting small area. If your area is less than 1 acre, 1 hectare or 1 arpent, round your answer to the nearest 1/100th unit. If less than 1/100, then entre 0.01.

If you know the dimension of your field in number of rows, you could use the following calculation method:

Example: 25 rows of carrots

1 row = 100 feet x 2 feet
25 rows x 100 feet x 2 feet = 5,000 square feet.

Using the bullets below, convert the 5,000 square feet area in acres, hectares or arpents.

Area conversion for land measure:

• 1 acre is equivalent to 0.4 hectares, 1.18 arpents or 43,560 square feet
• 1 hectare is equivalent to 2.47 acres, 2.92 arpents or 107,593 square feet
• 1 arpent is equivalent to 0.85 acres, 0.34 hectares or 37,026 square feet.

Weight conversions:

• 1 ounce is equivalent to 28.35 grams
• 1 pound is equivalent to 0.45 kilogram
• 1 gram is equivalent to 0.035 ounce
• 1 kilogram is equivalent to 2.204 lbs
• 1 imperial ton is equivalent to 2,000 pounds or 907 kilograms
• 1 metric tonne is equivalent to 2,204 pounds or 1,000 kilograms
• 1 bushel of apples is equivalent to 42 or 40 pounds or 19 or 18 kilograms
• 1 bushel of other fruit from trees is equivalent to 50 pounds or 23 kilograms
• 1 pint of blueberries is equivalent to 0.875 pounds or 0.396 kilograms
• 1 quart of strawberries or raspberries is equivalent to 1.25 pounds or 0.567 kilograms
• 1 dozen of field cucumbers is equivalent to 13 pounds or 5.9 kilograms
• 1 dozen cobs of corn is equivalent to 6 pounds or 2.72 kilograms
• 1 bag or sack of sweet corn (6 dozen) is equivalent to 36 pounds or 16.33 kilograms
• 1 dozen heads of lettuce is equivalent to 15 pounds or 6.8 kilograms
• 1 box of broccoli is equivalent to 25 pounds or 11.3 kilograms
• 1 box of cauliflower is equivalent to 30 pounds or 13.6 kilograms.

Double cropping

Double or triple cropping occurs when two or more crops are grown on the same area of land during a single growing season. For example, a farmer may have 20 acres of carrots and then grows 20 acres of broccoli. You would enter 20 acres of carrots and 20 acres of broccoli. This would be the approach for 2 different vegetables growing on the same area.

Question 6

Sales to the fresh market

Include sales to fresh market from the farm, U-pick system, open-air and farmers' market, retailers, packers, brokers, door-to-door and fruits baskets deliveries.

Exclude:

• sales to processors. Sales to processors will be asked about later in the questionnaire.
• production in storage. All production in storage not sold yet will be reported later in the questionnaire.
• fruits for personal consumption.

For any fruits sold to cooperatives, packers, or wholesalers, please provide your best estimates of quantity sold and value for fresh market.

End use of produce unknown

If you don't know if the fruits are intended (fresh or processing market), report the area as "for the fresh market". Enter the entire production and quantity sold under fresh market.

Inventory in storage

Questions 9 to 11 will ask you to report apples inventory in storage.

Wineries

Wineries are included in this survey.
To avoid the possibility of double counting, exclude all grapes imported or purchased from other producers.

All vinifera and French hybrid grapes are for the processing market. For vinifera grapes to be sold as "fresh", they must be sold to consumers directly. If these grapes are sold fresh to a winery, please report to question 7 on processing market. For wine produced, please estimate the value of harvested grapes and not value of wine bottles.

Total value received

For the question pertaining to revenues, we are interested in gross receipts or revenues and gross sales not net sales or net revenues. For the question on total value received, please report the value received after deductions such as marketing board fees. Include any bonuses or premiums that were paid.

Question 7

Sales to the processing market

Include sales for processing, canning, pickling, freezing and for juice. This includes products like frozen fruits, jams, fruit pies, apple cider, apple butter, etc. |
Cleaning, preparing for packing and bagging of fruits is not considered "processing".

End use of produce unknown

If you don't know if the fruits are intended (fresh or processing market), report the area as "for the fresh market". Enter the entire production and quantity sold under fresh market.

Inventory in storage

Questions 9 to 11 will ask you to report apples inventory in storage.

Wineries

Wineries are included in this survey.
To avoid the possibility of double counting, exclude all grapes imported or purchased from other producers.

All vinifera and French hybrid grapes are for the processing market. For vinifera grapes to be sold as "fresh", they must be sold to consumers directly. If these grapes are sold fresh to a winery, please report to question 7 on processing market. For wine produced, please estimate the value of harvested grapes and not value of wine bottles.

Total value received

For the question pertaining to revenues, we are interested in gross receipts or revenues and gross sales not net sales or net revenues. For the question on total value received, please report the value received after deductions such as marketing board fees. Include any bonuses or premiums that were paid.

Question 10

Inventory in storage

Since the amount of production sold to the fresh market and the processed market is less than the total apples production, then a new set of inventory questions is being asked for storable commodities.

Total value uncertain

At question 11, if you are unsure of the total value or haven't yet received payment for your crop, please estimate the price to be received and multiply this price by the total quantity in storage (fresh or process).

Question 12

Total cultivated area

Include producing and non-producing area.
Include cultivated area owned or rented from others. Rented land includes all land used but not owned by a farm operator regardless whether money changes hands or not.
Exclude land rented to others.

Non-producing area is cultivated area, in which trees, bushes or plants, during the specified growing season, did not or will not produce any fruits or vegetables. These trees, bushes or plants may be too old or too immature to produce fruits or vegetables, for example, apples, blueberries or asparagus.
Include the area of non-producing trees and bushes in the total cultivated area but not in the harvested area figures.

Total production: total production is the total harvested production.
Include production intended for sales for both the fresh and processing markets. Part of the total production could be kept in storage to be sold at a later date or could become spoiled before being sold.

Guidelines for reporting

The following guidelines are to be used when reporting small area. If your area is less than 1 acre, 1 hectare or 1 arpent, round your answer to the nearest 1/100th unit. If less than 1/100, then entre 0.01.

If you know the dimension of your field in number of rows, you could use the following calculation method:

Example: 25 rows of carrots

1 row = 100 feet x 2 feet
25 rows x 100 feet x 2 feet = 5,000 square feet.

Using the bullets below, convert the 5,000 square feet area in acres, hectares or arpents.

Area conversion for land measure:

• 1 acre is equivalent to 0.4 hectares, 1.18 arpents or 43,560 square feet
• 1 hectare is equivalent to 2.47 acres, 2.92 arpents or 107,593 square feet
• 1 arpent is equivalent to 0.85 acres, 0.34 hectares or 37,026 square feet.

Weight conversions:

• 1 ounce is equivalent to 28.35 grams
• 1 pound is equivalent to 0.45 kilogram
• 1 gram is equivalent to 0.035 ounce
• 1 kilogram is equivalent to 2.204 lbs
• 1 imperial ton is equivalent to 2,000 pounds or 907 kilograms
• 1 metric tonne is equivalent to 2,204 pounds or 1,000 kilograms
• 1 bushel of apples is equivalent to 42 or 40 pounds or 19 or 18 kilograms
• 1 bushel of other fruit from trees is equivalent to 50 pounds or 23 kilograms
• 1 pint of blueberries is equivalent to 0.875 pounds or 0.396 kilograms
• 1 quart of strawberries or raspberries is equivalent to 1.25 pounds or 0.567 kilograms
• 1 dozen of field cucumbers is equivalent to 13 pounds or 5.9 kilograms
• 1 dozen cobs of corn is equivalent to 6 pounds or 2.72 kilograms
• 1 bag or sack of sweet corn (6 dozen) is equivalent to 36 pounds or 16.33 kilograms
• 1 dozen heads of lettuce is equivalent to 15 pounds or 6.8 kilograms
• 1 box of broccoli is equivalent to 25 pounds or 11.3 kilograms
• 1 box of cauliflower is equivalent to 30 pounds or 13.6 kilograms.

Double cropping

Double or triple cropping occurs when two or more crops are grown on the same area of land during a single growing season. For example, a farmer may have 20 acres of carrots and then grows 20 acres of broccoli. You would enter 20 acres of carrots and 20 acres of broccoli. This would be the approach for 2 different vegetables growing on the same area.

Question 13

Sales to the fresh market

Include sales to fresh market from the farm, U-pick system, open-air and farmers' market, retailers, packers, brokers, door-to-door and fruits baskets deliveries.

Exclude:

• sales to processors. Sales to processors will be asked about later in the questionnaire.
• production in storage. All production in storage not sold yet will be reported later in the questionnaire.
• fruits for personal consumption.

For any fruits sold to cooperatives, packers, or wholesalers, please provide your best estimates of quantity sold and value for fresh market.

End use of produce unknown

If you don't know if the vegetables are intended (fresh or processing market), report the area as "for the fresh market". Enter the entire production and quantity sold under fresh market.

Inventory in storage

Questions 16 to 18 will ask you to report vegetables inventory in storage.

Total value received

For the question pertaining to revenues, we are interested in gross receipts or revenues and gross sales not net sales or net revenues. For the question on total value received, please report the value received after deductions such as marketing board fees. Include any bonuses or premiums that were paid.

Question 15

Sales to the processing market

Include sales for processing, canning, pickling, freezing and for juice. This includes products like frozen vegetables, ketchup, vegetables juice and sauce, pickles etc. Cleaning, preparing for packing and bagging of vegetables is not considered "processing".

End use of produce unknown

If you don't know if the vegetables are intended (fresh or processing market), report the area as "for the fresh market". Enter the entire production and quantity sold under fresh market.

Inventory in storage

Questions 16 to 18 will ask you to report vegetables inventory in storage.

Total value received

For the question pertaining to revenues, we are interested in gross receipts or revenues and gross sales not net sales or net revenues. For the question on total value received, please report the value received after deductions such as marketing board fees. Include any bonuses or premiums that were paid.

Question 17

Inventory in storage

Since the amount of production sold to the fresh market and the processed market is less than the total production, a new set of inventory questions is being asked for certain storable commodities.

Total value uncertain

At question 18, if you are unsure of the total value or haven't yet received payment for your crop, please estimate the price to be received and multiply this price by the total quantity in storage (fresh or process).

Thank you for your participation.

Corrections Key Indicator Report for Adults - 2017/2018

Jurisdiction: Please Select Your Jurisdiction

Please return completed questionnaire by <date>.

Introduction

This information is collected under the authority of the Statistics Act, Revised Statues of Canada, 1985, Chapter S-19.

Completion of this questionnaire is a legal requirement under this act.

Purpose of Survey

The Corrections Key Indicator Report for Adults monitors trends in correctional populations and provides a basis for calculating incarceration rates based on the Canadian population. This survey describes average counts of adults under custody and under community supervision, who are under the responsibility of provincial/territorial correctional services.

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

Confidentiality

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

For more information

For more information, visit the "Information for survey participants" page.

Contact Information

Please provide the name and title of the person who completed this questionnaire. We require this information for follow-up purposes. It is recommended that you keep a copy of this questionnaire for your records in case we require clarification about the information provided.

• Name of person completing form
• Title
• Phone
• E-mail
• Fax
• Date

STC/CCJ-135

Tables 1 to 6 collect average-daily custody counts

The Average Daily custody counts (Tables 1 to 6) should be derived from daily-midnight counts and refer to the number of adult inmates physically inside the facility at the time the count is taken. However, if daily-midnight counts are not available, use the most frequent time interval, point in time or estimate, and indicate it in the comment fields.

Table 1: Average daily counts of adults in REMAND custody ONLY, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

For table 1, include only persons in custody on a REMAND Warrant of Committal who are awaiting a court appearance AND ARE NOT also presently serving a sentence or being held on another "hold" status.

If average counts of adults held on REMAND ONLY are not available (i.e. pure remand status), or if your jurisdiction is unable to distinguish between remand-only counts and dual-status offenders on remand, refer to Table 4 to report average daily counts of all adults held in remand.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Comments:

Table 2: Average daily counts of adults in SENTENCED CUSTODY ONLY, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

• For Table 2, include only inmates held serving PROVINCIAL/TERRITORIAL or FEDERAL sentences, and NOT presently held on another "hold" status.
• If you are unable to provide separate counts for Federal offenders, please provide the full count of all offenders in Provincial/Territorial Sentenced custody (Table 2A) and check Box A.
• If average counts of adults held in sentenced custody ONLY are not available (i.e. pure sentenced custody status), or if your jurisdiction is unable to distinguish between sentenced-only counts and dual-status offenders in sentenced custody, refer to Table 5 to report average daily counts of all adults held in sentenced custody.

2A PROVINCIAL/TERRITORIAL

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

2B FEDERAL

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Provincial/Territorial custody counts includes both Provincial/Territorial and Federal custody counts.

Comments:

Table 3: Average daily counts of adults in OTHER/TEMPORARY DETENTION ONLY, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

For Table 3, include only adults held in provincial/territorial correctional institutions for lock-ups, parole violations or suspensions, immigration holds, and those who are temporarily detained without warrants of any type.

If average counts of adults held in other/temporary detention ONLY are not available (i.e. pure other/temporary detention custody status), or if your jurisdiction is unable to distinguish between other/temporary detention-only counts and dual-status offenders in other/temporary detention custody, refer to Table 6 to report average daily counts of all adults held in other/temporary detention.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Comments:

Tables 4 to 6 collect data related to DUAL STATUS CUSTODY sentences

Table 4: Average daily counts of adults held on a DUAL STATUS which includes REMAND and SENTENCED CUSTODY, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

For Table 4, include all inmates held on a sentenced Warrant of Committal and a Remand Warrant of Committal.

If you are unable to provide separate counts for offenders on a dual status which includes Federal sentenced custody, provide the full count of all offenders on a dual status in the Provincial/Territorial table.

If average counts of adults held on remand ONLY are not available (Table 1), or if your jurisdiction is unable to distinguish between remand-only counts and dual-status offenders on remand, report average daily counts of all adults held in remand in this table (Table 4) and note what is included below in Box A, B or C.

4A PROVINCIAL/TERRITORIAL

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

4B - FEDERAL

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Provincial/Territorial Dual Status includes both Provincial/Territorial and Federal Dual Status custody.

Box B
Includes remand-only counts and dual-status offenders held in remand and sentenced custody

Box C
Includes dual-status offenders held in remand and sentenced custody ONLY (Remand-only counts reported in Table 1)

Comments:

Table 5: Average daily counts of adults held on a DUAL STATUS which includes SENTENCED CUSTODY and OTHER/TEMPORARY DETENTION, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:
For Table 5, include all inmates held on a SENTENCED Warrant of Committal and held in Other/Temporary Detention.

If you are unable to provide separate counts for offenders on a dual status which includes Federal sentenced custody, provide the full count of all offenders on a dual status in the Provincial/Territorial table.

If average counts of adults held on sentenced custody ONLY are not available (Table 2), or if your jurisdiction is unable to distinguish between sentenced-only counts and dual-status offenders in sentenced custody, report average daily counts of all adults held in sentenced custody in this table (Table 5) and note what is included below in Box A, B or C.

5A PROVINCIAL/TERRITORIAL

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

5B FEDERAL

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Provincial/Territorial Dual Status includes both Provincial/Territorial and Federal Dual Status custody.

Box B
Includes sentenced-only counts and dual-status offenders held in other/ temporary and sentenced custody

Box C
Includes dual-status offenders held in other/ temporary detention and sentenced custody ONLY (Sentenced-only counts reported in Table 2)

Comments:

Table 6: Average daily counts of adults held on a NON-SENTENCED DUAL STATUS (e.g. remand and other/temporary detention), April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

For Table 6, include all inmates held on a REMAND Warrant of Committal and on an Other/ Temporary Detention.

If average counts of adults held in other/temporary detention custody ONLY are not available (Table 3), or if your jurisdiction is unable to distinguish between other/temporary detention-only counts and dual-status offenders in other/temporary detention, report average daily counts of all adults held in other/temporary detention in this table (Table 6) and note what is included below in Box A or B.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Includes other/temporary detention-only counts and dual-status offenders held on other/ temporary or remand status

Box B
Includes dual-status offenders held in other/ temporary detention and remand custody ONLY (Other/temporary detention-only counts reported in Table 3)

Comments:

Tables 7 to 12 collect month-end community counts

The Average Month-end community counts (Tables 7 to 12) should be derived from month-end counts of offenders under supervision. However, if month-end counts are not available, use the most frequent time interval, point in time or estimate, and indicate it in the comment fields.

Table 7: Average month-end counts of adults serving SUPERVISED PROBATION only, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

Includes adults who must, as a condition of a probation order, report to and be under the supervision of a probation officer or other person designated by the court ONLY, and are NOT also presently serving conditional sentence or parole. To report the month-end count of offenders on dual-status for probation and conditional sentence or parole, refer to Tables 10 and 12.

If month-end counts of adults serving supervised probation ONLY are not available (i.e. pure probation), or if your jurisdiction is unable to distinguish between probation-only counts and dual-status offenders on probation and conditional sentence or parole, report the month-end counts of all adults on probation in Table 10 and note what is included.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Comments:

Table 8: Average month-end counts of adults serving a CONDITIONAL SENTENCE only, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

For this table, include all offenders serving a conditional sentence ONLY, and are NOT presently serving supervised probation or parole. To report the month-end count of offenders on dual-status for probation and conditional sentence or parole, refer to Tables 10 and 11.

If month-end counts of adults serving a conditional sentence ONLY are not available (i.e. pure conditional sentence) or if your jurisdiction is unable to distinguish between conditional sentence-only counts and dual-status offenders on conditional sentence and probation or parole, report the month-end counts of all adults on conditional sentence in Table 11 and note what is included.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Comments:

Table 9: Average month-end counts of adult offenders on PROVINCIAL PAROLE, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

For this table, include all adults in Quebec, Ontario and British Columbia on Provincial Parole ONLY, and are NOT presently serving supervised probation or parole. To report the month-end count of offenders on dual-status for parole and probation or conditional sentence, refer to Tables 11 and 12.

If month-end counts of adults on parole ONLY are not available (i.e. pure parole) or if your jurisdiction is unable to distinguish between parole-only counts and dual-status offenders on parole and probation or conditional sentence report the month-end counts of all adults on parole in Table 12 and note what is included.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Comments:

Table 10: Average month-end counts of adults on a community DUAL STATUS of PROBATION and CONDITIONAL SENTENCE, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

If average counts of adults on supervised probation ONLY are not available (Table 7), or if your jurisdiction is unable to distinguish between probation-only counts and dual-status offenders on probation, report average month-end counts of all adults on probation in this table (Table 10) and note what is included below in Box A or B.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Includes supervised probation-only counts and dual-status offenders on supervised probation and conditional sentence

Box B
Includes dual-status offenders on supervised probation and conditional sentence custody ONLY (Supervised probation-only counts reported in Table 7)

Comments:

Table 11: Average month-end counts of adults on a community DUAL STATUS of CONDITIONAL SENTENCE and PAROLE, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

If average counts of adults on conditional sentence ONLY are not available (Table 8), or if your jurisdiction is unable to distinguish between conditional sentence-only counts and dual-status offenders on conditional sentence, report average month-end counts of all adults on conditional sentence in this table (Table 11) and note what is included below in Box A or B.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Includes conditional sentence-only counts and dual-status offenders on conditional sentence and parole

Box B
Includes dual-status offenders on conditional sentence and parole custody ONLY (Conditional Sentence-only counts reported in Table 8)

Comments:

Table 12: Average month-end counts of adults on a community DUAL STATUS of PROBATION and PAROLE, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

If average counts of adults on parole ONLY are not available (Table 9), or if your jurisdiction is unable to distinguish between parole-only counts and dual-status offenders on parole, report average month-end counts of all adults on parole in this table (Table 12) and note what is included below in Box A or B.

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Box A
Includes parole-only counts and dual-status offenders on supervised probation and parole

Box B
Includes dual-status offenders on supervised probation and parole custody ONLY (Parole-only counts reported in Table 9)

Comments:

Table 13: Average daily count of offenders ON REGISTER BUT NOT IN CUSTODY, fiscal year April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

The average On-register but not in custody count should be derived from daily-midnight counts of offenders actually on the institutional registers but temporarily absent from the institution at the time of count. If daily counts are not available, use the most frequent time interval available and indicate the number of time points used below in Box A. If these data are not readily available, please provide an estimate of this population.

• Temporary Absence
• Unlawfully at Large
• Day Parole
• Other
  • specify:
• Total Average

Please specify if period used is other than April 2017 to March 2018:

Comments:

Table 14: Average month-end count of OFFENDERS SUPERVISED on other types of community supervision in your jurisdiction, fiscal year April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total)

INSTRUCTIONS:

The average month-end count should be derived from month-end counts of offenders under supervision, however, if month-end counts are not available, use the most frequent time interval, point in time or estimate, and indicate the other time point used below in Box

• Temporary Release from Custody
• Fine Option Program
• Community Service
• Bail Supervision
• Restitution
• Other (i.e. Alternative Measures, Peace Bonds)
  • specify:
• Total Average

Please specify if period used is other than April 2017 to March 2018:

DEFINITIONS:

• Fine Option Program provides work service as an alternative payment of a fine.
• Community Service requires offenders to perform community services for an individual or non-profit organization, which may or may not be a condition of supervised probation. Monthly counts should include all offenders with a requirement to complete community service work.

Comments:

A-KIR Definitions

Actual-in counts: All persons held in custody under sentence, on remand, or who are otherwise legally required to be at a custody facility and who are present at the time the count is taken.

Average Daily Counts: The average number of persons supervised under a specified program on a daily basis.

Monthly average daily count calculation: The data for monthly average daily counts are calculated by dividing the total days stay (or total "bed" days) for all correctional institutions within the jurisdiction by the number of days in the month.

Month-end counts: This data should be derived from month-end counts of offenders under supervision.

Custody

Remand only: Remand includes those persons in custody on a REMAND Warrant of Committal ONLY who are awaiting a further court appearance (i.e. pure remand average counts), and are NOT presently serving a sentence or being held on another "hold" status.

Sentenced custody only: Offenders who are sentenced to an aggregate term of imprisonment under a Warrant of Committal ONLY, and NOT presently held on another "hold" status.

Other-temporary detention: adults who are being held in provincial/territorial correctional institutions for lock-ups, parole violations or suspensions, immigration holds, and those who are temporarily detained without warrants of any type.

Lock-up: a short period of custody spent in jail (since no cell is available in police station), while waiting to be released, usually to see a Justice of the Peace.

Dual status Remand and Sentenced custody: includes all inmates held on a Provincial/Territorial sentenced Warrant of Committal and a Remand Warrant of Committal.

Dual status Sentenced custody and Other-temporary detention: includes all inmates held on a Provincial/Territorial sentenced Warrant of Committal and those held in other/temporary detention.

Non-sentenced dual status Remand and Other-temporary detention: includes all inmates held on a REMAND Warrant of Committal and on an Other / Temporary Detention.

Provincial/Territorial: Offenders who are sentenced to an aggregate term of imprisonment which is less than two years are the responsibility of provincial or territorial correctional services.

Federal: Offenders under federal responsibility, held in a provincial/territorial facility through an Exchange of Service Agreement (ESA).

Community

Supervised probation : includes all adults who must, as a condition of a probation order, report to and be under the supervision of a probation officer or other person designated by the court ONLY, and are NOT presently serving a conditional sentence or parole.

Conditional sentence: includes all offenders serving a conditional sentence ONLY, and are NOT presently serving supervised probation or parole. Allows offenders sentenced to a term of custody to serve their time in the community under supervision. Compulsory conditions can be attached to the sentence such as remaining within the jurisdiction of the court and reporting to a supervisor as specified. Other conditions may require the offender to abstain from the consumption of alcohol or to perform community work.

Provincial parole: includes all adults in Quebec and Ontario on Provincial Parole ONLY, and are NOT presently serving supervised probation or conditional sentence. Allows the offender to serve the remainder of the sentence in the community under supervision by a community parole officer. Possible after serving 1/3 of the sentence.

Dual status supervised probation and conditional sentence: Includes dual-status offenders on supervised probation and conditional sentence ONLY.

Dual status conditional sentence and parole: Includes dual-status offenders on conditional sentence and parole ONLY.

Dual status of supervised probation and parole: Includes dual-status offenders on supervised probation and parole ONLY.

On-register but not in custody:

On-register: The average On-register but not in custody count should be derived from daily-midnight counts of offenders actually on the institutional registers but temporarily absent from the institution at the time of the count.

Temporary absence: Allows offenders to leave the institution for specific purposes. Offenders may be either "escorted" or "unescorted". Reasons for such releases are usually for family visits, medical services, rehabilitation programs, socialization or humanitarian reasons.

Day parole: After 1/6 of the sentence, the inmate can be allowed out to participate in ongoing community based activities. Inmates must return nightly to a halfway-house or a provincial –territorial jail unless otherwise authorized.

Other types of community supervision

Temporary release from custody: A release for a longer period of time, like 3 weeks to a month for humanitarian reasons.

Fine option program: provides work service as an alternative to the payment of a fine.

Community service: requires offenders to perform community services for an individual or non-profit organizations, which may or may not be a condition of supervised probation. Monthly counts should include all offenders with a requirement to complete community service work.

Other: may include bail supervision, restitution orders etc.

• Bail supervision: a community based program that is an alternative to detention before sentencing.
• Restitution: an additional order imposed upon an offender that requires the offender to make restitution for loss or damage."

Corrections Key Indicator Report for Youth - 2017/2018

Jurisdiction: Please Select Your Jurisdiction

Please return completed questionnaire by <date>.

Introduction

This information is collected under the authority of the Statistics Act, Revised Statues of Canada, 1985, chapter S19.

Completion of this questionnaire is a legal requirement under this act.

Purpose of Survey

The Corrections Key Indicator Report for Youth monitors trends in correctional populations and provides a basis for calculating incarceration rates based on the Canadian population. This survey describes average counts of youth under custody and under community supervision, who are under the responsibility of provincial/territorial correctional services.

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

Confidentiality

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

For more information

For more information, visit the "Information for survey participants" page.

Contact Information

Please provide the name and title of the person who completed this questionnaire. We require this information for follow-up purposes. It is recommended that you keep a copy of this questionnaire for your records in case we require clarification about the information provided.

• Name of person completing form
• Title
• Phone
• E-mail
• Fax
• Date

STC/CCJ-135

Table 1: Average daily counts of young persons in pre-trial detention, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 2: Average daily counts of young persons in Provincial Director Remand, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 3: Average daily counts of young persons in sentenced secure custody, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 4: Average daily counts of young persons sentenced in open custody, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 5: Month-end of young persons on supervised probation, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 6: Month-end counts of young persons serving the community portion of a custody sentence, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 7: Month-end counts of young persons serving a deferred custody and supervision sentence, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

Table 8: Month-end counts of young persons on an Intensive and Support and Supervision Program, April 2017 to March 2018 (for each of the following categories: Male, Female, Gender Not Stated, Total; 12 to 15, 16 to 17, 18+, Age Not Stated, Total).

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• Total Average:

Comments:

CKIR-Y Core Definitions

Introduction

This document is intended to assist aggregate data respondents in completing the standard data tables for the Corrections Key Indicator Report for Youth (CKIR-Y).

The development of National Data Requirements for any survey is vital to establishing a uniform set of concepts that are comparable across jurisdictions as well as over time. The application of uniform definitions and maintenance of comparable data is part of the mandate of the National Justice Statistics Initiative.

Survey respondents providing aggregate data should inform the CKIR-Y survey staff if they are unable to apply the core definitions to specific concepts (e.g., average counts) and to what extent their data differ from the core definitions. Highlighting these variances will allow the survey to notify data users if such differences exist, and will help to facilitate the development and application of uniform definitions as the survey evolves.

Survey Population

In general, the objective of the Corrections Key Indicator Report for Youth survey is to produce an unduplicated count of the number of young persons in custody as well as a count of the number of young persons actively supervised in community corrections programs.

Note: If your jurisdiction is unable to produce counts according to the rules that follow, please indicate how your counts deviate from them.

Custody Counts

The custody count is represented by the actual-In count.

• Includes all young persons inside the custody facility at the time the count is taken.
• Includes all young persons who are in custody and who are also under community supervision at the time the count is taken.
• Excludes young persons who are on-register, but not actually in a custody facility at the time of the count (e.g., Unlawfully At Large, in hospital, etc.).
• Legal Status counted is represented by the legal status at the time the count is taken rather than the time of admission.
• Multiple status In the event the young person has more than one status he/she should be counted as follows:
  • Count as sentenced any young person who is serving a sentence combined with any other status.
  • Count as pre-trial detention any young person who is on pre-trial detention combined with any other status except sentenced custody.

The CKIR-Y survey collects average actual-in count data for each month, which should be derived from the daily midnight counts. The Monthly average actual in count should be calculated as follows:

• Total all of the counts for the month divided by the number of days in the month. In order to report an average daily count for the year from the monthly average data, CCJS takes the sum of each monthly average count and divides by the number of months (12).
• In situations where a jurisdiction is able to only produce an average daily count for the year, total all of the midnight counts for the year and divide by the number of days in the year.
• If daily counts are not available for each day in the year, use the most frequent time interval available. For example, if average counts are only available for Monday to Friday, this would produce 260 time points and the sum of daily counts would be divided by 260.

Community Counts

The community count is represented by the active community supervision count for each program.

• Young persons actively supervised in more than one community program, are counted once for each program.
• Excluded are young persons who are in custody at the time of the count.
• Excluded are young persons who are under a supervision order, but for any one of a number of reasons are not actively supervised, (e.g., transfer of supervision, Unlawfully At Large, administrative termination).

The CKIR-Y survey collects month-end counts of persons in each program. To produce an annual figure, the CCJS calculates the month-end average count for the year.

• The month-end count is a point in time count, usually taken on or about the last calendar day of the month. The CCJS uses month-end counts to maintain continuity with traditional methods of counting the community caseload, which was usually done at month-end.
• Please indicate if your jurisdiction uses a different method of counting, such as average daily count.

Core Definitions

Actual-in counts: All young persons held in custody under sentence, on pre-trial detention, provincial director remand, or who are otherwise legally required to be at a custody facility and who are present at the time the count is taken.

Average Daily Counts: The average number of persons supervised under a specified program on a daily basis.
Age: Refers to the age of the young person at the time of the count.

Custody Portion: The custody portion of a custody sentence refers to the portion of the custody and supervision sentence which is served in custody.

Community Portion of a Custody Sentence: Under the YCJA, all youth custody and supervision sentences require a period of custody and community supervision as part of the sentence. The community portion of a custody sentence refers to the portion of the custody and supervision sentence which is served in the community.

Monthly average daily count calculation: The data for monthly average daily counts are calculated by dividing the total days stay (or total "bed" days) for all correctional institutions within the jurisdiction by the number of days in the month.

Month-end Community count: Data are an indication of the active community sentence caseload.

Open custody: A facility is considered "open" when there is minimal use of security devices or perimeter security. The extent to which facilities are "open" varies across jurisdictions. Open custody facilities include community residential centers, group homes, childcare institutions, forest or wilderness camps etc.

Pre-trial Detention: To hold a young person temporarily in custody, while awaiting trial or sentencing.

Provincial Director Remand: To hold a young person in custody following the breach of community supervision conditions pursuant to a warrant issued by the Provincial Director.

Reporting Period: The reference time period is from April 1^st to March 31^st.

Secure Custody: A facility is considered "secure" when young persons are detained by security devices, including those facilities which operate with full perimeter security features and/or where young persons are under constant observation. The extent to which facilities are "secure" varies across jurisdictions.

Sentenced counts: Includes all young persons in custody under a sentence Warrant of Committal, as well as those persons who have been sentenced on one charge but who are awaiting the completion of court hearings on another charge. Also includes young persons who have completed a custodial sentence and have been returned to custody following a breach of conditions.

Supervised probation: Includes all young persons who must, as a condition of a probation order "report to and be under the supervision of a probation officer or other person designated by the court". Unsupervised probation orders are excluded.

Young Person (YCJA)/Young Offender (YOA): A person who is twelve years of age or older, but less than eighteen years of age, at the time of committing an offence.

Corrections Key Indicator Report for Adults - 2017/2018
Correctional Services Canada

Introduction

This information is collected under the authority of the Statistics Act, Revised Statues of Canada, 1985, Chapter S-19.

Completion of this questionnaire is a legal requirement under this act.

Purpose of Survey

The Corrections Key Indicator Report for Adults monitors trends in correctional populations and provides a basis for calculating incarceration rates based on the Canadian population. This survey describes average counts of adults under custody and under community supervision, who are under the responsibility of provincial/territorial correctional services.

Confidentiality

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

For more information

For more information, visit the "Information for survey participants" page at www.statcan.gc.ca.

Contact Information

Please provide the name and title of the person who completed this questionnaire. We require this information for follow-up purposes. It is recommended that you keep a copy of this questionnaire for your records in case we require clarification about the information provided.

• Name of person completing form
• Title
• Phone
• E-mail
• Fax
• Date

STC/CCJ-135

Custody

Table 1 : Average daily counts of offenders held in federal custodial institutions in the ATLANTIC REGION, April 2017 to March 2018 for each of the categories: Federal inmates in federal institutions; Provincial inmates in federal institutions; Temporary Absence; Total average inmate count (actual-in) i.e. adults in federal institutions (Columns C+D+E); Federal inmates in provincial institutions

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 2 : Average daily counts of offenders held in federal custodial institutions in the QUEBEC REGION, April 2017 to March 2018 for each of the categories: Federal inmates in federal institutions; Provincial inmates in federal institutions; Temporary Absence; Total average inmate count (actual-in) i.e. adults in federal institutions (Columns C+D+E); Federal inmates in provincial institutions

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 3 : Average daily counts of offenders held in federal custodial institutions in the ONTARIO REGION, April 2017 to March 2018 for each of the categories: Federal inmates in federal institutions; Provincial inmates in federal institutions; Temporary Absence; Total average inmate count (actual-in) i.e. adults in federal institutions (Columns C+D+E); Federal inmates in provincial institutions

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 4 : Average daily counts of offenders held in federal custodial institutions in the PRAIRIE REGION, April 2017 to March 2018 for each of the categories: Federal inmates in federal institutions; Provincial inmates in federal institutions; Temporary Absence; Total average inmate count (actual-in) i.e. adults in federal institutions (Columns C+D+E); Federal inmates in provincial institutions

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 5 : Average daily counts of offenders held in federal custodial institutions in the PACIFIC REGION, April 2017 to March 2018 for each of the categories: Federal inmates in federal institutions; Provincial inmates in federal institutions; Temporary Absence; Total average inmate count (actual-in) i.e. adults in federal institutions (Columns C+D+E); Federal inmates in provincial institutions

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 6 : Average daily counts of offenders held in federal custodial institutions FOR TOTAL CORRECTIONAL SERVICES CANADA, April 2017 to March 2018 for each of the categories: Federal inmates in federal institutions; Provincial inmates in federal institutions; Temporary Absence; Total average inmate count (actual-in) i.e. adults in federal institutions (Columns C+D+E); Federal inmates in provincial institutions

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Community

Table 7: Month-end counts of offenders under community supervision in the ATLANTIC REGION, April 2017 to March 2018 for each of the categories: Day Parole (Federal, Provincial); Full Parole (Federal, Provincial); Statutory Release; Long-Term Supervision; Total Community Supervision

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 8: Month-end counts of offenders under community supervision in the QUEBEC REGION, April 2017 to March 2018 for each of the categories: Day Parole (Federal, Provincial); Full Parole (Federal, Provincial); Statutory Release; Long-Term Supervision; Total Community Supervision

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 9: Month-end counts of offenders under community supervision in the ONTARIO REGION, April 2017 to March 2018 for each of the categories: Day Parole (Federal, Provincial); Full Parole (Federal, Provincial); Statutory Release; Long-Term Supervision; Total Community Supervision

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 10: Month-end counts of offenders under community supervision in the PRAIRIE REGION, April 2017 to March 2018 for each of the categories: Day Parole (Federal, Provincial); Full Parole (Federal, Provincial); Statutory Release; Long-Term Supervision; Total Community Supervision

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table11: Month-end counts of offenders under community supervision in the PACIFIC REGION, April 2017 to March 2018 for each of the categories: Day Parole (Federal, Provincial); Full Parole (Federal, Provincial); Statutory Release; Long-Term Supervision; Total Community Supervision

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Table 12: Month-end counts of offenders under community supervision for TOTAL CORRECTIONAL SERVICES CANADA, April 2017 to March 2018 for each of the categories: Day Parole (Federal, Provincial); Full Parole (Federal, Provincial); Statutory Release; Long-Term Supervision; Total Community Supervision

Month

• April
• May
• June
• July
• August
• September
• October
• November
• December
• January
• February
• March
• AVERAGE

Comments

Definitions

Actual-in counts: All persons held in custody under sentence, on remand, on a temporary absence or who are otherwise legally required to be at a custody facility and who are present at the time the count is taken.

Average Daily Counts: The average number of persons supervised under a specified program on a daily basis.

Federal inmates in provincial institutions: The average daily count of federal offenders held by provincial/territorial correctional services through an Exchange of Service Agreement (ESA).

Long-Term Supervision: The Long Term Supervision Order extends the length of time that the Correctional Service of Canada (CSC) can supervise and support certain sex offenders who would benefit from extended supervision in the community beyond the completion of his/her regular sentence. The Long Term Supervision Order provides another way of managing certain sex offenders in the community rather than through lifetime incarceration.

Monthly average daily count calculation: The data for monthly average daily counts are calculated by dividing the total days stay (or total "bed" days) for all correctional institutions within the jurisdiction by the number of days in the month.

Parole: Programs of conditional release from custody into the community under the authority of parole boards.

Provincial inmates in federal institutions: The average daily count of provincial/territorial offenders held by CSC through an Exchange of Service Agreement (ESA).

Statutory Release: Release of federal offenders into the community after serving two thirds of their sentence.

Temporary absence: Allows offenders to leave the institution for specific purposes. Offenders may be either "escorted" or "unescorted". Reasons for such releases are usually for family visits, medical services, rehabilitation programs, socialization or humanitarian reasons.

This webinar will provide you with basic knowledge on Beyond 20/20. This user-friendly software is used at Statistics Canada to organize, manage, and disseminate socioeconomic data.

The webinar covers basic functionalities of Beyond 20/20 such as:

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This is an introductory webinar. It may be too basic for advanced data users.

English webinars:

• Monday, November 4, 2024, 1:00 pm to 2:00 pm, Eastern Time

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• Thursday, October 31, 2024, 1:00 pm to 2:00 pm, Eastern Time

The Webinar series covers a broad range of topics from the Census program to navigating the Statistics Canada website. Our current and relevant webinars are usually one hour in length and participants receive an electronic copy of the presentation. This important learning tool assists businesses, governments and individuals to find, understand and use our data more efficiently.

Upcoming webinars

• Overview of the Gender, Diversity and Inclusion Statistics Hub (45220002)

Past webinars

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Abbreviations and acronyms that are used in CIP Canada 2016:

AAS

Associate of Applied Science

AC

Air Conditioning

ACH

Air Conditioning and Heating

ACHR

Air Conditioning, Heating and Refrigeration

ACR

Air Conditioning and Refrigeration

AEGD

Advanced Education in General Dentistry

ASL

American Sign Language

ASN

Associate of Science in Nursing

BA

Bachelor of Arts

BArch

Bachelor of Architecture

BCL

Bachelor of Civil Law

BDiv

Bachelor of Divinity

BLA

Bachelor of Landscape Architecture

BPharm

Bachelor of Pharmacy

BS

Bachelor of Science

BSc

Bachelor of Science

BScN

Bachelor of Science in Nursing

BSLA

Bachelor of Science in Landscape Architecture

BSN

Bachelor of Science in Nursing

CA

Chartered Accountant

CAD

Computer-aided Drafting

CAIB

Canadian Accredited Insurance Broker

CAM

Computer-aided Manufacturing

CCIE

Cisco Certified Internetwork Expert

CCNA

Cisco Certified Network Associate

CCNP

Cisco Certified Network Professional

CDA

Certified Dental Assistant

Cert.

Certificate

CGA

Certified General Accountant

CIS

Commonwealth of Independent States

CMA

Certified Management Accountant

CNC

Computer Numerical Control

CPM

Certified Professional Midwife

CPR

Cardiopulmonary Resuscitation

DCS

Diploma of Collegial Studies

DC

Doctor of Chiropractic

DDS

Doctor of Dental Surgery

Dipl.

Diploma

DMD

Doctor of Dental Medicine (Latin: Dentariae Medicinae Doctor)

DNP

Doctor of Nursing Practice = PhD in Nursing Practice

DO

Doctor of Osteopathic Medicine

DPH

Doctor of Public Health = PhD in Public Health

DPM

Doctor of Podiatric Medicine

DSW

Developmental Services Worker

DTR

Dietetic Technician, Registered

DVM

Doctor of Veterinary Medicine

ECE

Early Childhood Education

ECG

Electrocardiograph

EEG

Electroencephalograph

EKG

Electrocardiograph

EMR

Emergency Medical Responder

EMT

Emergency Medical Technician

EMT-A

Emergency Medical Technician - Ambulance

EMT-P

Emergency Medical Technician - Paramedic

ESL

English as a Second Language

FIIC

Fellow of the Insurance Institute of Canada

FSL

French as a Second Language

GIS

Geographic Information Systems

GP

Gas piping fitter

HAC

Heating and Air Conditioning

HACR

Heating, Air Conditioning and Refrigeration

HRAC

Heating, Refrigeration and Air Conditioning

HVAC

Heating, Ventilation and Air Conditioning

HVACR

Heating, Ventilation, Air Conditioning and Refrigeration

IT

Information Technology

JD

Doctor of Jurisprudence (Latin: Juris Doctor) = Bachelor degree in Law

JSD

Doctor of Juridical Science (Latin: Scientiae Juridicae Doctor) = PhD in Law

LAN

Local Area Network

LLB

Bachelor of Laws (Latin: Legum Baccalaureus) = Bachelor degree in Law

LLD

Doctor of Laws (Latin: Legum Doctor) = PhD in Law

LLL

Licentiate in Laws

LLM

Master of Laws (Latin: Legum Magister)

LM

Licensed Midwife

LPN

Licensed Practical Nurse

LVN

Licensed Vocational Nurse

MA

Master of Arts

MArch

Master of Architecture

MCJ

Master of Criminal Justice

MCL

Master of Comparative Law

MCSA

Microsoft Certified Systems Administrator

MCSE

Microsoft Certified Systems Engineer

MCTS

Microsoft Certified Technology Specialist

MD

Doctor of Medicine (Latin: Medicinae Doctor)

MDiv

Master of Divinity

MHL/Rav

Master of Hebrew Letters and Rabbinical Ordination

MJ

Master of Jurisprudence (Latin: Magister Juris)

MLA

Master of Landscape Architecture

MLI

Master of Legal Institutions

MPH

Master of Public Health

MRI

Magnetic Resonance Imaging

MS

Master of Science

MSc

Master of Science

MScLA

Master of Science in Landscape Architecture

MScN

Master of Science in Nursing

MSL

Master of Studies in Law

MSLA

Master of Science in Landscape Architecture

MSN

Master of Science in Nursing

ND

Doctor of Naturopathy

OD

Doctor of Optometry

OR

Operating Room

PharmD

Doctor of Pharmacy (formerly BSc in Pharmacy or BPharm)

PHCNP

Primary Health Care Nurse Practitioner

PhD

Doctor of Philosophy (Latin: Philosophiae doctor)

PSW

Personal Support Worker

QSL

Quebec Sign Language

RA

Rehabilitation Assistant

RCMP

Royal Canadian Mounted Police

RD

Registered Dietitian

RPDt

Registered Professional Dietitian

RDA

Registered Dental Assistant

RDH

Registered Dental Hygienist

RESO

Reserve Entry Scheme Officer

RETP

Reserve Entry Training Plan

RMT

Registered Massage Therapist

RN

Registered Nurse

RN (specialist)

Registered Nurse specialist

ROTP

Regular Officer Training Plan

RPN

Registered Practical Nurse

RV

Recreation Vehicle

SAR Tech

Search and Rescue Technician

SJD

Doctor of Juridical Science (Latin: Scientiae Juridicae Doctor) = PhD in Law

TESL

Teaching English as a Second Language

TESOL

Teaching English to Speakers of Other Languages

WAN

Wide Area Network

WHMIS

Workplace Hazardous Materials Information Systems

CIP classes which are comparable between Canada and the United States have identical codes. Classes that apply only in Canada use a CIP code not used in the United States, and are highlighted by means of a superscript appearing at the end of the class title.

The superscript symbol used is:

CAN

Canadian class only

Abbreviations and acronyms that are used in CIP Canada 2011.

AAS

Associate of Applied Science

AC

Air Conditioning

ACH

Air Conditioning and Heating

ACHR

Air Conditioning, Heating and Refrigeration

ACR

Air Conditioning and Refrigeration

AEGD

Advanced Education in General Dentistry

ASL

American Sign Language

ASN

Associate of Science in Nursing

BA

Bachelor of Arts

BArch

Bachelor of Architecture

BCL

Bachelor of Civil Law

BDiv

Bachelor of Divinity

BLA

Bachelor of Landscape Architecture

BPharm

Bachelor of Pharmacy

BS

Bachelor of Science

BSc

Bachelor of Science

BScN

Bachelor of Science in Nursing

BSLA

Bachelor of Science in Landscape Architecture

BSN

Bachelor of Science in Nursing

CA

Chartered Accountant

CAD

Computer-aided Drafting

CAIB

Canadian Accredited Insurance Broker

CAM

Computer-aided Manufacturing

CCIE

Cisco Certified Internetwork Expert

CCNA

Cisco Certified Network Associate

CCNP

Cisco Certified Network Professional

CDA

Certified Dental Assistant

Cert.

Certificate

CGA

Certified General Accountant

CIS

Commonwealth of Independent States

CMA

Certified Management Accountant

CNC

Computer Numerical Control

CPM

Certified Professional Midwife

CPR

Cardiopulmonary Resuscitation

DC

Doctor of Chiropractic Medicine

DDS

Doctor of Dental Surgery

Dipl.

Diploma

DMD

Doctor of Medical Dentistry

DNP

Doctorate of Nursing Practice

DO

Doctor of Osteopathic Medicine

DPH

Dental Public Health

DPM

Doctor of Podiatric Medicine

DSW

Developmental Services Worker

DTR

Dietetic Technician, Registered

DVM

Doctor of Veterinary Medicine

ECE

Early Childhood Education

ECG

Electrocardiograph

EEG

Electroencephalograph

EKG

Electrocardiograph

EMR

Emergency Medical Responder

EMT

Emergency Medical Technician

EMT-A

Emergency Medical Technician - Ambulance

EMT-P

Emergency Medical Technician - Paramedic

EP

Evoked Potential

ESL

English as a Second Language

FIIC

Fellow of the Insurance Institute of Canada

FSL

French as a Second Language

GIS

Geographic Information Systems

HAC

Heating and Air Conditioning

HACR

Heating, Air Conditioning and Refrigeration

HRAC

Heating, Refrigeration and Air Conditioning

HVAC

Heating, Ventilation and Air Conditioning

HVACR

Heating, Ventilation, Air Conditioning and Refrigeration

IT

Information Technology

JD

Juris Doctor

JSD/SJD

Doctor of Science of Law

LAN

Local Area Network

LLB

Bachelor of Laws

LLD

Doctor of Laws

LLM

Master of Laws

LM

Licensed Midwife

LPN

Licensed Practical Nurse

LVN

Licensed Vocational Nurse

MA

Master of Arts

MArch

Master of Architecture

MCJ

Master of Criminal Justice

MCL

Master of Comparative Law

MCSA

Microsoft Certified Systems Administrator

MCSE

Microsoft Certified Systems Engineer

MCTS

Microsoft Certified Technology Specialist

MD

Medical Doctor

MDiv

Master of Divinity

MHL/Rav

Master of Hebrew Letters and Rabbinical Ordination

MJ

Master of Jurisprudence

MLA

Master of Landscape Architecture

MLI

Master of Legal Institutions

MPH

Master of Public Health

MRI

Magnetic Resonance Imaging

MS

Master of Science

MSc

Master of Science

MScN

Master of Science in Nursing

MSL

Master of Studies in Law

MSLA

Master of Science in Landscape Architecture

MSLA

Master of Science in Landscape Architecture

MSN

Master of Science in Nursing

ND

Naturopathic Doctor

OD

Doctor of Optometry

OR

Operating Room

PharmD

Doctor of Pharmacy

PHCNP

Primary Health Care Nurse Practitioner

PhD

Doctor of Philosophy

PSG

Polysomnogram

PSW

Personal Support Worker

QSL

Quebec Sign Language

RA

Rehabilitation Assistant

RCMP

Royal Canadian Mounted Police

RD

Registered Dietitian

RDA

Registered Dental Assistant

RDH

Registered Dental Hygienist

RESO

Reserve Entry Scheme Officer

RESO

Reserve Entry Scheme Officer

RETP

Reserve Entry Training Plan

RMT

Registered Massage Therapist

RN

Registered Nurse

ROTP

Regular Officer Training Plan

RPN

Registered Practical Nurse

RV

Recreation Vehicle

SAR

Search and Rescue Technician

SJD

Doctor of Science of Law

TESL

Teaching English as a Second Language

TESOL

Teaching English to Speakers of Other Languages

WAN

Wide Area Network

WHMIS

Workplace Hazardous Materials Information Systems

CIP classes which are comparable between Canada and the United States have identical codes. Classes that apply only in Canada use a CIP code not used in the United States, and are highlighted by means of a superscript appearing at the end of the class title.

The superscript symbol used is:

CAN

Canadian class only