Linkage of records from the 2011 survey for the Programme for the International Assessment of Adult Competencies (PIAAC), the 2011 Census of Population, the 2011 National Household Survey (NHS) and the Immigrant Landing file. (001-2016)

Linkage of records from the 2011 survey for the Programme for the International Assessment of Adult Competencies (PIAAC), the 2011 Census of Population, the 2011 National Household Survey (NHS) and the Immigrant Landing file. (001-2016)

Purpose: Given that the linguistic practices of official language minorities in the labour market and their communities affect their cultural and economic vitality, linking PIAAC data with 2011 NHS and 2011 Census data will provide information on each member of a PIAAC respondent's household, which cannot be done at this time. This will help us gain a better understanding of the relationship between the characteristics of household members and the level of skills measured in the PIAAC. As well, the census and NHS include questions that were not asked in the PIAAC survey (e.g., questions to derive the first official language spoken and a question on languages used regularly at work), hence the importance of linking data from different sources.

Description: The PIAAC survey is part of a series of international surveys that have been conducted since the mid-1980s to measure the various dimensions of adult literacy, numeracy and problem-solving skills. The 2011 Census and 2011 NHS contain information on respondents' first official language spoken and on the members of the respondents' household. The Immigrant Landing file also includes data on the knowledge of official languages among immigrants upon arrival in Canada.

Records from the PIAAC, 2011 Census, 2011 NHS and the Immigrant Landing file are linked using a (deterministic hierarchical) record linkage program.

Only PIAAC survey respondents and members of their households will be retained for this record linkage.

Output: Only estimates that present aggregate data in accordance with the confidentiality provisions of the Statistics Act will be published outside Statistics Canada. Products derived from the linkage between PIAAC, the census, the NHS and the Immigrant Landing file will be in the form of cross-tabulations, charts, geographical maps and results of multivariate logistic and linear regressions.

The results of the linkage, including the variables used to link the records, such as personal identifiers and information for measuring linkage quality, will be destroyed by March 31, 2016 at the latest, or as soon as they are no longer required. All files will be stored on a server in a secure location. Access to the linkage results is restricted to Statistics Canada employees and deemed employees of Statistics Canada whose work assignment requires this access.

Evaluation of the quality of addresses on CCTB and IDENT files and cleaning of the T1FF to exclude duplicates and optimize the linkage. (007-2016)

Evaluation of the quality of addresses on CCTB and IDENT files and cleaning of the T1FF to exclude duplicates and optimize the linkage. (007-2016)

Purpose: The Demographic Estimates Program (DEP) is responsible for the production of international and internal migration estimates. The Household Survey Methods Division (HSMD) offers methodological services to the Demography Division (DEM) in order to improve the population estimates.

Preliminary interprovincial migration is estimated using monthly data from the Canadian Childcare Tax Benefit (CCTB). Migrants are identified by comparing the addresses (postal codes) of CCTB recipients for two consecutive time periods. For this reason, the quality of CCTB addresses are of the upmost importance. Also, because we are mainly interested in migration, it is important that the addresses are updated as soon as possible. The IDENT file is now available quarterly at Statistics Canada. This source offers the possibility of evaluating the quality of CCTB addresses for quarterly time periods by looking specifically at individuals who changed their address on one file or the other in order to verify the consistency of the change.

Interprovincial and subprovincial final estimates are calculated using tax data from the T1FF. As for preliminary estimates, interprovincial and subprovincial migrants are identified by comparing the addresses of tax filers and their dependents for two consecutive years. Filers eligible for that comparison are those who appear on the T1FF for the two years that are being compared. Some individuals change their social insurance number (SIN) or change from a dependent identification number (DIN) to a SIN over time. As a result, these changes create duplicates on the T1FF and make the linkage between the two compared files more difficult. The linkage of the T1FF to auxiliary sources allows us to track individuals whose identification numbers changed over time, and to clean the files to improve their representiveness of the population.

Description: Because of these issues, evaluations were done to 1) assess the quality of CCTB addresses by comparing them with those of the IDENT files and 2) understand the impact of the cleaning of the T1FF identification numbers, which removes duplicates and ensures a common number is kept for the two studied years.

Output: The linkage files between CCTB and IDENT will be kept until April 1st, 2018 (at the latest). After that date, they will be destroyed.

The linkage files between T1FF and the auxiliary sources used for the cleaning would be used in production, which means they could be required for any production-related revisions. For that reason, it is recommended to keep these files.

For these two record linkage projects, aggregated and non-confidential results will be presented internally and externally. They could also be released in reports or scientific papers (conferences and scientific journals).

Agriculture-Population Linkage – A secondary use of file 011-1987. (012-2016)

Agriculture-Population Linkage – A secondary use of file 011-1987. (012-2016)

Purpose: To add a secondary use of the administrative data by another program within the division.

Description: The Census of Agriculture is linked to the Census of Population to create a comprehensive database that includes socio-economic characteristics of farm operators. This activity allows for the production of cross-classified tables displaying farm characteristics and farm operator's socio-economic data. This activity has been ongoing since the 1971 censuses.

Output: The Canadian Agricultural Financial Statistics Section of the Agriculture Division will use the aggregated data from the Ag-Pop linkage to calculate the income-in-kind estimate for the Net Farm Income as part of the requirements for the System of National Accounts.

Linking command organization from the Department of National Defence (DND) Human Resources (HR) management file. (016-2016)

Linking command organization from the Department of National Defence (DND) Human Resources (HR) management file. (016-2016)

Purpose: To link respondent's survey data to their "command organization" from the DND HR management file to ensure that this information will be as accurate as possible.

Description: Each respondent's survey data will be linked to their "command organization" from the DND HR management file (the frame file) using survey access codes (SAC). The command organization will then be kept on the final micro file; the SACs will be removed.

Output: The linked variable (command organization) will be used in the data analysis and included on disseminated aggregate data files. It will be included on the final micro data file which will be delivered to the Research Data Centres. This variable on the final micro data file will be retained indeterminately.

Long-term health-related benefits of greenness: results from a Canadian national cohort study. Secondary use of 049-2012 and 045-2015. (020-2016)

Long-term health-related benefits of greenness: results from a Canadian national cohort study. Secondary use of 049-2012 and 045-2015. (020-2016)

Purpose: The purpose of this project is to examine the benefit of long-term exposure to greenness and green spaces to the health of Canadians in a large, national cohort study.

Description: The 1991 Canadian Census Cohort: mortality & cancer follow-up is a probabilistic linked database. Approximately 2.7 million individuals aged 25 or older, who were enumerated by the 1991 long-form census, were followed for mortality, cancer, and annual place of residence. Also included in the analysis is the Canadian Census Health and Environment Cohort (CanCHEC) 2001.

The study addresses several research questions:

1. Is long-term exposure to greenness associated with reduced risk of dying from cause-specific mortality (e.g., non-accidental causes, diseases of the respiratory system, cardiovascular causes) among Canadian adults?
2. Is long-term exposure to greenness associated with the incidence of selected cancers (e.g., lung, breast, prostate) among Canadian adults?
3. Do associations between exposure to greenness and health outcomes vary by geographic region or by demographic/socioeconomic characteristics?
4. Do exposures to local (e.g., neighbourhood-level) or regional (e.g., citywide) estimates of greenness have different associations with health outcomes.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada Research Data Centres, in the form of peer reviewed journal articles and presentations.

2015 General Social Survey on Time Use: linking tax data from the T1 Personal master File, T1 Family File and T4 Summary and Supplementary file. (021-2016)

2015 General Social Survey on Time Use: linking tax data from the T1 Personal master File, T1 Family File and T4 Summary and Supplementary file. (021-2016)

Purpose: The General Social Survey (GSS) program, established in 1985, conducts telephone surveys from a sample selected across the 10 provinces (excluding the Territories). The GSS is recognized for its regular collection of cross-sectional data that allows for trend analysis, and its capacity to test and develop new concepts that address emerging issues. Each year the GSS focuses on a different topic, such as family, victimization, social support and aging, and time use. A specific topic is usually repeated approximately every 5 years. The 2015 GSS will focus on Time Use.

The 2015 GSS on Time Use is the fifth iteration of a series of surveys which began in 1986.

By linking the 2015 GSS on Time Use responses to personal tax files of respondents, and the tax files

of all household members, more accurate income (personal and household), will be obtained for respondents. At the same time, response burden will be minimized, and collection and data processing costs will be reduced.

Description: The 2015 GSS on Time Use is a sample based survey with a cross-sectional design. Telephone and /or Internet surveys are conducted through computer assisted telephone or Electronic Questionnaire (EQ) interviews from a sample selected across the 10 Canadian provinces.

By linking data, we are aiming to obtain better quality data for income (personal and household).

Questions relating to income show rather high non-response rates, the incomes reported by respondents are usually rough estimates and donor imputation is used for partial and item non-response.

The information collected during the 2015 GSS on Time Use will be linked to the personal tax records (T1, T1FF or T4) of respondents, and tax records of all household members.

Respondents will be notified of the planned linkage before and during the survey. Any respondents who object to the linkage of their data will have their objections recorded, and no linkage to their tax data will take place.

Output: The availability of the 2015 GSS on Time Use analytical data file will be announced in The Daily. The analysis file will be made available to Statistics Canada researchers, and to deemed employees at the Statistics Canada Research Data Centres. All data will remain confidential and protected under the Statistics Act.

Along with the availability announcement of the analytical data file (in The Daily), only non-confidential aggregate statistics will be released.

Linkage of data from the current cycle to the previous cycle for the Farm Financial Survey. (022-2016)

Linkage of data from the current cycle to the previous cycle for the Farm Financial Survey. (022-2016)

Purpose: The FFS is seeking approval to link micro-level data from the current survey cycle with corresponding data from the previous survey cycle. The objective of the proposed linkage is for AAFC internal research, to enable more in-depth analysis of the sector investments patterns.

FFS data are the only available source of farm-level data to link farm characteristic, farm financial and Business Risk Management (BRM) program data. BRM is a major policy initiative by Federal, Provincial and Territorial (FPT) governments. The record linkage will allow for more targeted analysis to support discussions by Federal-Provincial and Territorial Governments during the development of a new policy framework.

Description:Where possible, data from the Farm Financial Survey from the current reference year and the previous reference year will be linked at the record level. The records linked will only be for those respondents who have agreed to share their data with Agriculture and Agri-Food Canada.

Output: Linkage results will be used to produce analytical reports for Agriculture and Agri-Food Canada research purposes. Any use of the data will conform to the confidentiality provisions of the Statistics Act.

The linked file used to produce the analytical reports will be retained for the duration of the applicable data sharing agreement(s). The current data sharing agreement expires on March 31, 2022.

Linkage of the Annual Capital and Repair Expenditures Survey (CAPEX) 2000 to 2012 to the Linkable File Environment (LFE) (027-2016)

Linkage of the Annual Capital and Repair Expenditures Survey (CAPEX) 2000 to 2012 to the Linkable File Environment (LFE) (027-2016)

Purpose: Following the conversion of the Annual Capital and Repair Expenditures (CAPEX 2000 to 2012) from establishment level to the firm level, the linkage of CAPEX estimates with other firm level databases will be used for future research projects both by ISTD at STC and ISED. Thus, the project benefits both STC and ISED in the sense that it fills an important void with respect to studying the role of intangible assets on innovation (multifactor productivity) at the firm level.

Description: This is a request to link the Annual Capital and Repair Expenditures Survey (CAPEX) 2000 to 2012 to the Linkable File Environment (LFE)

Output: The linkable CAPEX dataset will be housed at Statistics Canada's Centre for Special Business Project (CSBP). When a research project is formally approved by Statistics Canada, Statistics Canada's Centre for Special Business Projects will extract a researcher database from the LFE which will contain data for the variables that are listed in the research proposal for the population that has been specified.

Canadian Cancer Treatment Linkage Project (028-2016)

Canadian Cancer Treatment Linkage Project (028-2016)

Purpose: The CCR is a dynamic database of all Canadian residents, alive or dead, who have been diagnosed with cancer since 1992. While the CCR contains current data on cancer incidence in Canada, it does not presently provide any surgical or other cancer treatment information through either base collection or record linkage. As a result, there is no way to assess or monitor cancer management approaches within Canada. This project seeks to take advantage of two key opportunities – the availability of Canadian health administrative data on surgical treatment and the creation of the new record linkage environment (SDLE) at Statistics Canada – to create a linked file that adds surgical treatment data to the CCR. This project will result in the creation of a national (except Quebec) linked database reporting surgical treatments for cancers in a standard and comparable way across Canada, thereby extending the relevance of the CCR.

Description: The SDLE Production team will link the CCR, DAD, NACRS and CMDB files to the Derived Record Depository (DRD) using a probabilistic linkage methodology for the CCR and CMDB and a deterministic linkage methodology for the DAD and NACRS files. Once the linked files are produced, project staff will undertake validation of the linked dataset. The first validation will be completed as part of the linkage process in the SDLE, whereby each linkage will be examined for its overall linkage rate. A second validation will focus on determining the analytical robustness of the linked file to ensure that the linked data can be used to answer analytic questions (i.e., fitness for use). Upon completion of the validation and documentation, a subset of the linked file will be placed in up to three RDCs as a pilot for use by external researchers who have an approved project proposal. The full linked file will be retained at Statistics Canada for a period of 10 years, after which its status will be revaluated.

Output: The full linkage file will be composed of:

• all the variables available in the CCR file;
• all the variables from linked DAD records;
• all the variables from linked NACRS records; and
• the date of death, cause(s) of death, and locality of death variables for linked Canadian Mortality Database (CMDB) records.

The file will not contain any direct identifiers such as name, address, telephone number, health information number or patient number. The subset of the file for use by analysts will only be accessible through the RDC system, following review of user proposals, and will be in accordance with the rules of the pilot study.

Socioeconomic variations in violence-related deaths in Canada: 1991-2011 (031-2016)

Socioeconomic variations in violence-related deaths in Canada: 1991-2011 (031-2016)

Purpose: This research will detail temporal trends, and method of death; and assess socio-economic status as a risk factor, testing the social disadvantage theory in relation to violent deaths.

Description: The 1991 Canadian Census Cohort: mortality & cancer follow-up is a probabilistic linked database. Approximately 2.7 million individuals aged 25 or older, who were enumerated by the 1991 long-form census, were followed for mortality, cancer, and annual place of residence.

This is an epidemiological study on violence-related mortality in Canada from a public health perspective. This research aims to investigate the patterns of violence-related mortality over the 1991-2011 period, considering sex, age, geography and various individual socioeconomic indicators.

A descriptive analysis will be conducted to measure the relationship between violence-related death and some socioeconomic indicators. Fitted models will be used to assess time-trend and main effects of each socioeconomic indicator on violence-related mortality risk. The study will also estimate whether the violent mortality slopes differ across socioeconomic groups of the population.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada Research Data Centres, in the form of peer reviewed journal articles and presentations.

Official language acquisition among immigrants to Quebec: Its determinants, and its association with earnings (032-2016)

Official language acquisition among immigrants to Quebec: Its determinants, and its association with earnings (032-2016)

Description: This is a proposal for the secondary use of linkage file 001-2016, which includes data from the Programme for the International Assessment of Adult Competencies (PIAAC 2013), the 2011 Census of the Population, the National Household Survey, and the Immigrant Landing File.

Purpose: The proposed research will be ongoing over the course of the coming year, and will culminate in the publication of several research papers focusing on immigrants and knowledge of official languages. There are firm plans for two papers to be completed by March 31, 2017, and a third paper is tentatively planned for early next fiscal year.

These papers will benefit from the fact that this linked dataset contains information on knowledge of official languages at landing, as well as information on current knowledge of official languages. This means that we have information on knowledge of official languages at two points in time, which we can compare in order to derive a measure of official language acquisition. The dataset also has very detailed information on various skills and skill use from PIAAC.

The first paper will investigate the determinants of official language acquisition among immigrants in Quebec, with special emphasis on the Montreal CMA, and the second will see how the acquisition of an official language impacts immigrant earnings in the Montreal CMA.

Output: The linked analysis file will remain on Statistics Canada premises. Access to the analysis file will be restricted to Statistics Canada staff and deemed employees whose assigned work requires such access.

Only aggregate statistics that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. Results of this study will be published through analytical reports from the Immigration, Language and Ethnocultural Statistics Program.

The linked analysis file, stripped of identifiers, has been approved for retention until March 31, 2018, or until no longer required, at which time it will be destroyed.

The linkage key file will be retained until March 31, 2017, or until no longer required, at which time it will be destroyed.

Linking Data from the 2012 Survey of Financial Security to income tax Records file (T1) (034-2016)

Linking Data from the 2012 Survey of Financial Security to income tax Records file (T1) (034-2016)

Purpose: The purpose of this linkage is to obtain income data and reduce respondent burden, interviewer time and collection costs for the 2016 Survey of Financial Security.

Description: The 2016 Survey of Financial Security database and the 2015 T1 File will be linked using the address, city, date of birth, first name, surname, sex, province, NYSIIS and SNDX code for surname, postal code, marital status, telephone number and first initial. This information will be removed from the linked file as soon as the linkage is completed, and stored separately. Access to these files will be restricted to Statistics Canada employees whose assigned work activities require access.

Output: No information containing personal identifiers will be released outside of Statistics Canada from this linkage activity. Only aggregate statistics and analysis conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The Survey of Financial Security will be conducted from September 1st to December 1st 2016 and therefore, the linkage would be undertaken in 2016/2017.

Air Pollution Study: Linkage of 1991 Census of Population, Canadian Mortality Database and Canadian Cancer Database Follow-Up Study (037-2016)

Air Pollution Study: Linkage of 1991 Census of Population, Canadian Mortality Database and Canadian Cancer Database Follow-Up Study (037-2016)

Purpose: To assess the impact of long-term exposure to air pollution on human health, with the objective to inform the development of Canada-wide standards for key criteria pollutants. Linkage of separate sources of information is an important way in which Statistics Canada can meet identified data gaps on environmental data related to human exposure to air pollution. For example, Canada-wide standards for annual averages of either fine particulate matter or ozone have not been developed, largely due to lack of evidence from the Canadian population and uncertainties about the applicability of risk estimates generated in other countries to Canada.

The specific objectives of this study are: to determine whether deaths from all causes, from ischaemic heart disease, from cardiopulmonary disease, from respiratory cancer, and from all cancers combined are associated with long-term exposure to ambient air pollutants; to determine the air pollution risks for cancer incidence and the risks for specific cancer types; and, to examine the relationship of cancer incidence and causes of death to socio-demographic and neighbourhood characteristics over a 22-year period.

Description: For a previous approved record linkage (reference number 012-2001), a sample of 2.7 million Canadians was selected from respondents to the 1991 Census of Population long-form questionnaires and their Census information was linked to the 1991 Health and Activity Limitations Survey, the 1990 and 1991 Tax Summary Files and the 1991 to 2001 Canadian Mortality Database, for the development of indicators on health.

The current project will extend and expand the linked information on this 1991 Census sample, as follows:

• linkage to an additional 30 years of the T1 Personal Master files, that is, from 1981 to 2012;
• linkage to an additional 10 years of the Canadian Mortality Database, up to 2011; and
• a new linkage to the 1969 to 2011 Canadian Cancer Database, for the period 1969 to 2011.

The linked files will contain only those data items required to conduct the study. Personal identifiers, such as name and social insurance number, will be used only for linkage purposes, then removed from the linked microdata file. Only a sample of individuals who completed the 1991 Census of Population long-form questionnaires are included on the file.

Output: All access to the linked microdata file will be restricted to Statistics Canada staff whose work activities require access. Only aggregate data that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. Availability of the linked file will be announced in The Daily. Major findings will be used to create research papers for publication in peer-reviewed journals (including Statistics Canada's Health Reports) and presentation at workshops and conferences.

The linked file, stripped of personal identifiers, will be retained until no longer required, at which time the file will be destroyed.

On-going linkage of justice data: policing, courts, corrections (038-2016)

On-going linkage of justice data: policing, courts, corrections (038-2016)

Purpose: To link data from the Uniform Crime Reporting (UCR2) Survey, the Integrated Criminal Court Survey (ICCS) and the Integrated Correctional Services Survey (ICSS) on an on-going basis for statistical and research purposes. Crime in Canada is a dynamic and complex social phenomenon; understanding the responses to crime and the administration of justice requires on-going research in order to provide information for evidence-based policy and program development.

Description: The Canadian Centre for Justice Statistics intends to increase both the frequency and volume of linked data incorporated within its core business activities including publishing results in Juristat articles. The information garnered from linking justice data files provides a more comprehensive look at the justice system as an integrated system, which allows for increased understanding of the nature and extent of crime and criminality in Canada.

The linkage will use records from three micro data surveys including those collected under the Uniform Crime Reporting (UCR2) Survey, the Integrated Criminal Court Survey (ICCS) and the Integrated Correctional Services Survey (ICSS).

Output: Only non-confidential aggregate statistics and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. Access to linking keys and linked analysis file will be restricted to Statistics Canada employees whose assigned work activities require such access.

2016 General Social Survey on Canadians at Work and Home: Linking to tax data from the T1 Personal Master File, T1FF Family File, and T4 Summary and Supplementary File (045-2016)

2016 General Social Survey on Canadians at Work and Home: Linking to tax data from the T1 Personal Master File, T1FF Family File, and T4 Summary and Supplementary File (045-2016)

Purpose: Linking the 2016 GSS responses to the personal tax files of respondents and their household members provides more accurate income data for both persons and households. In addition, linking reduces respondent burden, and lowers collection and data processing costs.

Description: The 2016 GSS is a sample-based survey with a cross-sectional design. Collection is conducted through computer assisted telephone interviews (CATI) and/or self-completed Electronic Questionnaires (EQ) from a sample of Canadians residing in the 10 provinces.

Over the years, GSS questions relating to income have consistently shown high non-response rates. Many respondents who did provide income figures had given rough estimates rather than exact amounts. Donor imputation has been used for partial and item non-response.

The information collected from the 2016 GSS will be linked to the personal tax records (T1, T1FF or T4) of respondents and the tax records of all household members.

Linking to the tax files will ensure better quality data, lower respondent burden and decreased costs.

Respondents will be notified of the planned linkage before and during the survey. Those who object to the linkage will have their concerns recorded and no linkage to their tax data will take place.

Output: The availability of the 2016 GSS Analytical Data File will be announced in The Daily. The file will be made available to Statistics Canada researchers and to deemed employees at the Statistics Canada Research Data Centres. All data will remain confidential and protected under the Statistics Act.

Along with the availability announcement of the Analytical Data File, non-confidential aggregate statistics will also be released either in table and/or article format.

Canadian Forces Cancer and Mortality Study II, 1976 to 2015 (046-2016)

Canadian Forces Cancer and Mortality Study II, 1976 to 2015 (046-2016)

Purpose: The purpose of the Canadian Forces Cancer and Mortality Study II is to address major gaps in the health surveillance of its members. The study's general objectives are to describe the mortality and cancer experience of Canadian Forces personnel (serving and released) and to inform:

• Health promotion and health protection policies and programs for serving personnel
• Programs that deliver care for veterans (released) and their families after leaving military service.

The Canadian Forces (CF) are tasked with protecting Canada and its citizens from threats to security. CF members may be involved in combat, peace-keeping and observer missions, post-conflict peace building and humanitarian assistance. The very nature of these operations can pose unusual and uncommon exposures with known and unknown risks to CF personnel. Adverse outcomes, including death, may be immediate or delayed. In order to identify risks, DND and VAC must be able to conduct on-going analysis and interpretation of health information for CF personnel during and after their active military service period.

DND and VAC do not currently have access to complete information on mortality and cancer outcomes of serving and retired CF personnel.

Description: DND will provide Statistics Canada with a list of approximately 329,000 personnel who enrolled on or after January 1, 1976 and have served or are still serving with the Canadian Forces at any point in the period from January 1, 1976 to December 31, 2015.

The records of this CF cohort will be linked to the following files maintained by Statistics Canada: the 1976 to 2012 Vital Statistics Death Database (VSDD) with annual updates to done when 2013, 2014 and 2015 VSDD becomes available, and to the 1969 to 20134 Canadian Cancer Registry.

A random Statistics Canada-generated unique identifier will be attached to each record in the CF cohort, as well as to each record in the output file generated by the mortality linkage, and the output file generated from the cancer linkage. In addition, Statistics Canada will attach the unique identifier to each record in a DND cohort work history file. This will enable linkage of the output files with the DND files by Statistics Canada or DND.

Output: Only aggregate tabular statistics that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. A report on specific mortality trends and a description of the linkage process will be produced.

As deemed employees, DND and VAC will be provided access to a copy of the mortality and cancer analysis files, without names or other direct personal identifiers, within the Federal Research Data Centre. The files, which will be merged with DND's work history file, will be used for statistical and research purposes only.

The linked analysis files and linkage key files will be retained by Statistics Canada for at least 15 years, that is, until December 31, 2031, or until they are no longer required, at which point they will be destroyed. Access to the linkage key files will be restricted to Statistics Canada employees whose work activities require access.

Air Pollution Study: Linkage of 1996 Census of Population, T1 Personal Master Files, Mortality and Canadian Cancer Registry (047-2016)

Air Pollution Study: Linkage of 1996 Census of Population, T1 Personal Master Files, Mortality and Canadian Cancer Registry (047-2016)

Purpose: To assess the impact of long-term exposure to air pollution on human health, with the objective to inform the development of Canada-wide standards for key criteria pollutants. Linkage of separate sources of information is an important way in which Statistics Canada can meet identified data gaps on environmental data related to human exposure to air pollution.

The specific objectives of this study are: to determine whether non-accidental deaths and cancers are associated with long-term low exposure to ambient air pollutants.

Description: A sample of approximately 3.4 million Canadians was selected from respondents to the 1996 Census of Population long-form questionnaires and their Census information will be linked to the T1 Personal Master File (1981 to 2016), the Amalgamated Mortality Database (1996 to 2016) and the Canadian Cancer Registry (1992 to 2016). Air pollution data (e.g. fine particulate matter (PM2.5), nitrogen dioxide (NO2), ozone (O3)) will be spatially integrated to these files.

The linked files will contain only those data items required to conduct the study. Personal identifiers, such as name and social insurance number, will be used only for linkage purposes, then removed from the linked analytical microdata file. Only a sample of individuals who completed the 1996 Census of Population long-form questionnaires were included on the file.

Output: All access to the linked microdata file will be restricted to Statistics Canada personnel (including Statistics Canada deemed employees) whose work activities require access. Only aggregate data that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. Major findings will be used to create research papers for publication in peer-reviewed journals and presentation at workshops and conferences.

The linked file, stripped of personal identifiers, will be retained until no longer required, at which time the file will be destroyed.

Modelling the health status of the Quebec population and their use of health care services: A subsequent use of linkage 037-2016 (050-2016)

Modelling the health status of the Quebec population and their use of health care services: A subsequent use of linkage 037-2016 (050-2016)

Subject: The objective of this study is to project the health status of the Quebec population and their use of health care services.

Description: The 1991 Canadian Census cohort mortality and cancer follow-up database is produced using probabilistic record linkage. Approximately 2.7 million individuals aged 25 years and older, who were enumerated in the 1991 Census long-form questionnaire, were followed for mortality, cancer incidence and annual place of residence.

The purpose of this study is to project the health status of the Quebec population and their use of health care services between 2010 and 2050 using an approach similar to the Future Elderly Model (FEM) dynamic microsimulation model (RAND Corporation 2008), as well as data from the National Population Health Survey (NPHS), the Canadian Community Health Survey (CCHS) and the 1991 Canadian Census cohort mortality and cancer follow-up database. This model takes into account various dimensions of population health, making it possible to consider a range of health status and health-care-use scenarios to ultimately assess their impact on health-care spending.

Output: Only aggregate data and analysis that conform to the confidentiality provisions of the Statistics Act will be released outside Statistics Canada's research data centres, in the form of presentations or peer-reviewed journal articles.

The impact of socio-economic status on cancer risk using individual-level assessment: a subsequent use of linkage 037-2016 (051-2016)

The impact of socio-economic status on cancer risk using individual-level assessment: a subsequent use of linkage 037-2016 (051-2016)

Purpose: To evaluate the concordance of socio-economic status (SES) information collected by the long-form census and SES information obtained by residential area. To quantify the impact of low SES on the incidence of cancer, severity of cancer at diagnosis, and mortality from cancer using individual long-form census and residential area data. And, to compare the performance of SES assessment using information from the long-form census with that of residential-area data with respect to cancer incidence, morbidity and mortality rates.

Description: The 1991 Canadian Census Cohort: mortality & cancer follow-up is a probabilistic linked database. Approximately 2.7 million individuals aged 25 or older, who were enumerated by the 1991 long-form census, were followed for mortality, cancer, and annual place of residence.

Risk stratification is an extremely useful method to help identify individuals in a population who are at a higher risk of disease, whose diagnosis may be delayed, and who do not receive timely or optimal treatment, thus suffer more devastating disease outcomes. The link between low SES and higher incidence and prevalence of cancer, greater disease burden, less timely access to treatment, and higher mortality is prevalent in Canada. However, despite studies that have established an association between low SES and cancer incidence and mortality, challenges remain in assessing and quantifying this association largely because of a paucity of accurate individual-level SES data sources that can be linked to cancer registry data.

The Canadian census mortality follow-up study is a unique source of information that could help close this gap. Linking cancer registry and mortality data with census databases provides an irreplaceable opportunity to identify individuals with low SES and to better understand the association between SES and cancer incidence and mortality rates.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada Research Data Centres, in the form of peer reviewed journal articles and presentations.

Environmentally Adjusted Multifactor Productivity (EAMFP) (055-2016)

Environmentally Adjusted Multifactor Productivity (EAMFP) (055-2016)

Purpose: The purpose of this project is to improve Canadians' understanding of the relationship between the economy and the environment, and thereby permit more effective economic and environmental policy-making. In particular, by estimating environmentally adjusted multifactor productivity (EAMFP), this project would extend the existing work at Statistics Canada to include natural capital in its productivity estimates. An EAMFP measure would provide a more accurate and complete assessment of Canada's economic and productivity performance that could eventually be integrated into the System of National Accounts.

Description: This project will link greenhouse gas emissions (GHG) data from Environment and Climate Change Canada's (ECCC) Greenhouse Gas Emissions Reporting Program (GHGRP) and pollutant release data from ECCC's National Pollutant Release Inventory (NPRI) to Statistics Canada's data on economic activity. These Statistics Canada databases include: the Business Register (BR); Annual Survey of Manufactures and Logging; Oil and Gas Extraction and; the Census of Mines, Quarries and Sand Pits from 2000 to the most recent period. The linkage will create a database that relates releases of environmentally harmful by-products to the economic activities that create them. It will facilitate the creation of estimates of EAFMP measures for industries that contribute a large majority of Canada's GHG emissions and pollutants, measures of productivity growth that take into account the environmental consequences of production. It will also facilitate research and analysis that informs environmental and economic policies.

Output: Outputs would include a research paper containing tabular and multivariate regressions results conforming to the confidentiality provisions of the Statistics Act will be published. The linked files and identifiers will be kept indefinitely by Statistics Canada.

Assignment of historical environmental exposures to health datasets for the purpose of environmental health research (056-2016).

Assignment of historical environmental exposures to health datasets for the purpose of environmental health research (056-2016).

Purpose: To attach historical environmental exposures to health datasets for the purpose of environmental health research.

Description: Our health is influenced by the environment we live in. Although datasets often record a respondent's place of residence at time of collection, many do not record respondent's previous residence(s). Statistic Canada data holdings, specifically place of residence reported on tax administrative files, can help fill this data gap. Through individual level tax files, it is possible to reconstruct a person's "residential" history beginning in 1981. Datasets will be linked to the Derived Record Depository in order to obtain historical place of residence beginning in 1981. Historical environmental exposures will be attached to these datasets using postal code-environmental exposure correspondence files and or postal code representative points.

Output: The creation of enhanced datasets that included historical environmental exposures. These datasets will be part of a pan-national research program focused on addressing key issues related to the impact of the urban environment on health.

Linkage of the McMaster 2014 School Mental Health Survey (SMHS) aggregate scores to the 2014 Ontario Child Health Study (OCHS) (059-2016)

Linkage of the McMaster 2014 School Mental Health Survey (SMHS) aggregate scores to the 2014 Ontario Child Health Study (OCHS) (059-2016)

Purpose: The main objective of this linkage is to combine aggregate scores of a school climate study conducted by McMaster in various Ontario schools called School Mental Health Survey (SMHS) with data collected in the 2014OCHS. The linkage will allow for a more complete portrait of children's mental health in Ontario.

Description: Aggregate scores from McMaster's School Mental Health Survey will be matched for each respondent using the school identifier (which identifies a school uniquely in the sample). The final output will be a micro data file containing both OCHS and SMHS data.

Output: The aggregate scores obtained from McMaster's School Mental Health Survey are combined with parent (guardian) reported data on the 2014 Ontario Child Study. The data are processed and prepared for dissemination. The linked data set will become the master file and will be available through the Research Data Centres without personal identifiers and only accessed by deemed employees of Statistics Canada. Any data being removed from the Research Data Centres will be vetted to ensure that individuals or schools cannot be identified.

The linkage will also be used to create a share file for the Ontario Ministry of Health and Long Term Care which will be under the provisions of a data sharing agreement. The Ministry of Health is funding the McMaster researchers for the OCHS. This information is very important to understand the health of children and youth and the purpose is to have up to date information about children's mental health in Ontario.

By linking data from this survey with data on the use of children's health services, response burden was reduced and they will be able to examine whether or not these services are being used effectively and have access to administrative information about visits to the doctor and program participation.

Characteristics of renter's households from Canada Mortgage and Housing Corporation's Rental file, 2010 to 2014 T1 Family File and 2011 National Household Survey Linkage (060-2016)

Characteristics of renter's households from Canada Mortgage and Housing Corporation's Rental file, 2010 to 2014 T1 Family File and 2011 National Household Survey Linkage (060-2016)

Purpose: The purpose of this record linkage is to generate information on the users of different types of housing accommodations in Canada.

Statistics Canada will use the linked data to create a portrait of renter's households by different type of rental initiation for the Canada Mortgage and Housing Corporation (CMHC). CMHC will use it to help understand the relationship between household's socio-economic characteristics, housing characteristics, housing conditions and access to affordable housing in Canada. This will help inform the development of the strategy to re-establish the federal government's role in supporting affordable housing mandated by the current government.

The resulting data will fill a data gap with high quality information while avoiding additional respondent burden.

Description: The data linkage will be made for all respondents to the 2011 National Household Survey and the 2010 to 2014 T1 Family File.

Selected variables from the 2011 National Household Survey database and the 2010 to 2014 T1 Family File will be linked to data from Canada Mortgage and Housing Corporation's Rental Building Survey.

Output: Only non-confidential aggregated data tables, which conform to the confidentiality provisions of the Statistics Act, will be released outside of Statistics Canada. The linked files (without any personal identifiers) will also be placed in the Federal Research Data Centre for the sole use by CMHC's deemed employees of Statistics Canada.

Update of the 2006 Census of Population to the Discharge Abstract Database and the Vital Statistics Death Database (formerly the Canadian Mortality Database) (063-2016)

Update of the 2006 Census of Population to the Discharge Abstract Database and the Vital Statistics Death Database (formerly the Canadian Mortality Database) (063-2016)

Purpose: The purpose of the proposed record linkage project is to link 2006 Census of Population to the Discharge Abstract Database (DAD) and to the Vital Statistics Death Database (VSDD). These linked data will enhance the ability to better understand patterns of health outcomes (i.e. hospital, mortality) for key sub populations identified in the Census including immigrants, ethnic groups, Aboriginal peoples and those in lower socio-economic groups.

Description: The following files will be linked: Census of the Population 2006 (2b long-form), Discharge Abstract Database (DAD) (1999/2000 to 2013/2014), Vital Statistics Death Database – (VSDD) (2006-2011); Amalgamated Mortality Database (AMDB) and T1 Historical Personal Master File (T1H).

This linkage project builds on previous linkage activities and will be conducted using the linkage keys of following approved linkages which have involved linkage via tax records: Linkage of the Census of Population 2006 to the Discharge Abstract Database, the Canadian Mortality Database and the Landing File for Purposes of the Longitudinal Health and Administrative Data (LHAD) Initiative (#088-2014) and Changes in work and earnings following health shocks (082-2015).

Output: Methodological and analytical findings resulting from these linked data will be used to prepare research papers for publication in analytical reports, peer-reviewed scientific journals, CANSIM, for presentation at conferences, workshops and meetings. The linkable data files will also be used to develop tabular data and indicators for release on Statistics Canada's website. Only non-confidential aggregate statistics that will not result in the identification of an individual person, business or organization will be released outside of Statistics Canada.

A Linkage of the Future to Discover Pilot Project and the T1 Family File (065-2016)

A Linkage of the Future to Discover Pilot Project and the T1 Family File (065-2016)

Purpose: The purpose of the Future to Discover (FTD) Pilot Project - T1 Family File (T1FF) linkage study is to analyze the long-term post-secondary employment and earnings impacts of interventions for participants in the FTD Project in order to inform future programs and policies. Studies produced through this linkage have the potential to address important information gaps that will inform policy and program development related to overcoming barriers to post-secondary education, especially for those from lower income families, namely, lack of career clarity, misinformation about post-secondary education including its costs and benefits and lack of financial resources.

Description: The Future to Discover (FTD) Pilot Project data file, 2004-2011, will be linked to the 2007-2014 T1 Family File (T1FF). The FTD Pilot Project data file consists of survey and administrative data for approximately 5,400 New Brunswick and Manitoba participants in the Future to Discover Project. The SDLE Production team will link the FTD Project's participants to the Derived Record Depository (DRD) using deterministic and probabilistic linkage methodologies. The Tl Personal Master Files of 1981 to 2014 have also been linked to the DRD and will provide the SINs of the cohort members in order to link to the T1FF and create outcome files from 2007-2014.

Output: Only non-confidential aggregate statistics and analytical output that will not result in the identification of an individual person, business or organization will be released outside of Statistics Canada. SRDC will access the data through the Federal Research Data Centre and will prepare and submit final reports to the provincial governments of New Brunswick and Manitoba and to the Higher Education Quality Council of Ontario. These final reports will also be published on SRDC's website. Finally, the results will be disseminated and discussed at academic conferences, policy conferences and workshops, as well as at meetings with provincial education departments and educators. The linked analysis file will not contain any personal identifiers.

Labour market and business-related outcomes for the participants of the Pathways to Education Canada program (067-2016)

Labour market and business-related outcomes for the participants of the Pathways to Education Canada program (067-2016)

Purpose: The results from this linkage proposal will help identify and assess the impact(s) that the Pathways to Education Canada (Pathways) program has on the labour-market and business-related outcomes of its participants. The results will help determine if Pathways is achieving the goals it sets out to accomplish and help determine if the federal government's recent investment into the program is producing the benefits expected and whether any continued investment should be considered in the future by the federal government.

Description: This project will link Pathways' participants data and Toronto District School Board (TDSB) education data to the T1 Family File (T1FF, containing information on the incomes of all Canadians), and the Canadian Employer-Employee Dynamics Database (CEEDD). CEEDD is a link between various tax files including the T1 Historical Personal Master file, the T1 Financial Declaration file, the T1 Business Declaration file, the T2 Incorporated Business files, the T4 Statement of Remuneration Paid, the Payroll Deduction Accounts (PD7), and the Longitudinal Immigration Database (IMDB). The linkage will provide the opportunity to compare the labour market and business-related outcomes of Pathways program participants with non-participants and assess the impact(s) that Pathways has on participants. The analysis will examine whether the students who went through the Pathways program have an advantage transitioning into and persisting in the labour market due to their participation. Linkages would occur for approximately 150,000 students that entered Grade 9 in a TDSB high school in the years from 2000 to 2008.

Output: Only non-confidential aggregate statistical outputs and analyses that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The information will be presented in the form of tables of regression results and summary statistics related to the project's goal of evaluation the Pathways program. Results will also be shared with the evaluation group within ESDC to support government officials in conducting a robust as part of the departmental evaluation plan for the Pathways program.

Linkage of Natural Sciences and Engineering Research Council (NSERC) variables 2001 to 2013 to the Linkable File Environment (LFE). (068-2016)

Linkage of Natural Sciences and Engineering Research Council (NSERC) variables 2001 to 2013 to the Linkable File Environment (LFE). (068-2016)

Purpose: The linkage of NSERC variables with other variables from the Linkable File Environment (LFE) will be used to create a customize dataset for a research study entitled NSERC Grants and Firm Performance. This study is a collaborative work between NSERC and Innovation, Science and Economic Development Canada (ISEDC). The aim of this study is to support the evaluation of NSERC financing programs by producing objective statistical measures of its economic impact on the performance of Canadian enterprise.

Description: This is a request to link new variables provided by NSERC for the period 2001 to 2013 to the Linkable File Environment (LFE). For this project, NSERC-firms are the same as the previously approved NSERC project (056-2015). Additional variables provided by NSERC will be linked to each NSERC firm. In order to measure the effectiveness and the impact of NSERC financing services, a comparison group of non-NSERC client firms with similar characteristics will be selected. A series of hypotheses, formulated by the NSERC, will be tested using a model.

Output: The linked NSERC variables will be housed at Statistics Canada's Centre for Special Business Project (CSBP). It is the CSBP that will prepare a database from the LFE, which will contain data for the variables that are listed in the previously approved research proposal.

Linkable File Environment (LFE) (070-2016)

Linkable File Environment (LFE) (070-2016)

Purpose: Policy makers continue to have a keen interest in the role of SMEs in the economy. A Linkable File Environment (LFE) will be created that will serve the needs of policy researchers. Research requests will be accommodated according to demand, pending approval of the project proposals. The LFE will be used to construct and extract annually an SME Database, which will allow Statistics Canada to meet our obligations for deliverables to Industry Canada and the overall research community.

Description: The LFE will include the following databases: 1. Business Register (BR); Longitudinal Employment Analysis Program (LEAP); General Index of Financial Information (GIFI); Exporter Register; Importer Register; Research and Development in Canadian Industry (RDCI); Value of Foreign Direct Investment; Canadian Direct Investment Abroad; Trade in Services; PD7; Goods and Services Tax (GST); and T1 and T4 tax data. 2. Surveys: Survey of Innovation and Business Strategy; Surveys of Innovation; Survey of Electronic Commerce Technology; Survey of Advanced Technology; Survey of Commercialization of Innovation; Survey on Financing Small and Medium Enterprises and Survey of Employment and Payroll Hours. 3. External databases: Patents (Canadian Intellectual Property Office) and Venture Capital (Thompson Financial Venture Capital Database).

Output: The outputs released outside of Statistics Canada will be aggregate or modeled and tabular statistics and analyses that conform to the confidentiality provisions of the Statistics Act.

Longitudinal Census of Agriculture to Agriculture Taxation Data (071-2016)

Longitudinal Census of Agriculture to Agriculture Taxation Data (071-2016)

Purpose: The objective is to assess the productivity of farms producing grains and oilseeds and compare results with other OECD countries. Agricultural policy and program performance measurement requires a good understanding of the productivity of Canadian farms not only internal, but also vis-à-vis its international competitors. The Organisation for Economic Co-operation and Development (OECD) Estimation of Changes in Productivity of Field Crop Farms project will significantly increase this knowledge, as it develops a common methodology of measuring total factor productivity increases in Canada and other countries. This international benchmarking would provide the baseline for performance measurement. Results may produce insight on policies related to investment in research and innovation, regulatory burden, or other policy conditions that may contribute to increasing the competitiveness of the sector.

Description: The Agricultural Operation Entity Number (AGOPID) will be used as the key identifier to the Census of Agriculture to Census farm variables (2001, 2006 and 2011). The questionnaire number (STMPNO) will be used to link the Agricultural Operator variables to the farm variables on the longitudinal linked file. The farm id unique number (FARMID) from the final Agriculture taxation data files will be used to match the taxation data with the farm variables to create the final linked file.

Output: Non-confidential aggregates and econometric coefficients will be disseminated outside Statistics Canada to the OECD analysts under the Farm Level Analysis Network for the preparation of the international report on farm productivity which will compare results for several member countries. A shorter version is planned to be published using Statistics Canada publication Vista on the Agri-Food Industry and the Farm Community (cat. 21-004-XIE).

The linked file will be retained until no longer required, up to September 2019, at which time it will be destroyed.

Record-linkage Amendment to: Canadian Employer-Employee Dynamics Database (CEEDD) 015-2013 (072-2016)

Record-linkage Amendment to: Canadian Employer-Employee Dynamics Database (CEEDD) 015-2013 (072-2016)

Purpose: The activities and economic outcomes of workers are shaped in many ways by the firms or organizations in which they are employed, and conversely, worker characteristics have implications for firm performance. Together, individual-level and firm-level data that are integrated to facilitate a more comprehensive understanding of labour market processes and economic outcomes than is possible using either type of data in isolation.

The CEEDD will be a multi-purpose file capable of supporting research on many issues. These include projects on business start-ups and job creation, with particular emphasis on the role of immigrant entrepreneurs; the distribution of immigrants across business enterprises and how this differs from the distribution of Canadian-born workers; how workforce aging is playing out within business enterprises, including its effect on labour productivity; local labour market information, including hiring rates, separation rates, layoff rates, and aggregate turnover rates within sub-provincial regions and the impacts of organizational changes, such as mergers and acquisitions, on individual-level outcomes.

Description: Information at the level of the business-enterprise will be drawn from the National Accounts Longitudinal Micro data File (NALMF) while individual- and job-level data will be drawn from T1 files and T1 family files, the T4 Statement of Remuneration Paid file, the Record of Employment (ROE) file, the Longitudinal Immigration Data Base (IMDB), and the Temporary Foreign Work file, for the years 1997 onward. All linkages will be done on a deterministic basis using Business Numbers (BNs) and/or Social Insurance Numbers (SINs).

Business Numbers and SINs will be transformed into unique personal identifiers that will remain on the business-level and individual-level files in a scrambled form. The use of scrambled identifiers will allow users to differentiate units in the cross-sectional data, and to follow them longitudinally over time. Postal code information will be used to create aggregated geography variables and then removed from the files.

All BNs, SINS and other identifiers that may be on the files such as names and addresses (including postal codes) will be removed from the linked analytical files and stored in a separate location accessible only to indeterminate Statistics Canada employees who job duties require them to access this information.

Output: The outputs of the proposed database will include two components. One is labour market indicators (e.g. hiring, separations, job creation/destruction) at national, provincial and sub-provincial levels of geography. This information will conform to the confidentiality provisions of the Statistics Act. The other is the longitudinal files that will serve the internal and external researchers. Only aggregate statistics and analysis conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The linked file and linking key file will be retained by Statistics Canada until no longer required, up to, March 31, 2026, at which time they will be destroyed.

The linked files will be hosted by the Center of Data Development and Economic Research (CDER) of Economic Analysis Division. External researchers will be able to access the linked data on Statistics Canada premises, under the Policy on the Use of Deemed Employees and current MOUs with the CDER. Synthetic files will be created for external researchers for direct access, while the original files will only be accessed via batch mode with no viewing function. Research studies will be published in Statistics Canada's Research Paper Series as well as in academic journals. Research studies will also be presented at professional conferences.

Employment, Health & Well-Being Database (EHWD): Capitalizing on processing linkages between the CCHS and administrative data (075-2016)

Employment, Health & Well-Being Database (EHWD): Capitalizing on processing linkages between the CCHS and administrative data (075-2016)

Purpose: The objective of this initiative is to create a linked database that will support research on health, subjective well-being, and labour market outcomes. The proposed linkage will combine data on health, health behaviours, retirement experiences, subjective well-being and socio-demographic characteristics from several cycles of the Canadian Community Health Survey (CCHS) with data from various taxation- and employment-based administrative files. The resulting analytical file will support research on inequalities in health outcomes and consequences for labour market outcomes, retirement transitions, well-being and mobility, among others.

Description: This project builds on a linkage between the CCHS and tax data developed as part of the administrative processing of record linkage #030-2012 which combined various health-related databases. This linkage key enables a link between CCHS and various taxation- and employment-based administrative files, specifically the T1 Family File, T1 Personal Master File, T4 Summary File, T4E Statement of EI Benefits Received, EI Status Vector File, Record of Employment, and Longitudinal Employment Analysis Program. These data combine unique cross-sectional information on health, health behaviours, subjective well-being and retrospective self-reported retirement behaviour with longitudinal data on income and employment.

Output: Methodological and analytical findings resulting from these linked data will be used to prepare research papers for publication. The linked file will also be used to develop tabular data and indicators for release on Statistics Canada's website. Only non-confidential aggregate statistics that will not result in the identification of an individual person, business or organization will be released outside of Statistics Canada.

Characteristics and performance of businesses partnering with the Centres of Excellence for Commercialization and Research (CECR) (077-2016)

Characteristics and performance of businesses partnering with the Centres of Excellence for Commercialization and Research (CECR) (077-2016)

Purpose: This linkage proposal will help identify the characteristics of businesses partnering with the Centres of Excellence for Commercialization and Research (CECR), and assess the performance of these firms over time. The results produced by this linkage will support the federal government in its evaluation of the CECR program, and help policy makers develop the program.

Description: This project will link the CECR performance data from fiscal years 2010/2011 to 2014/2015 with three files maintained by Statistics Canada: the Business Register (BR), the National Accounts Longitudinal Microdata File (NALMF), and the Survey of Innovation and Business Strategy (SIBS). The NALMF contains administrative data from Corporate Income Tax (T2), Statements of Remuneration Paid (T4), and Payroll Deduction Accounts (PD7). It covers the period from 2001 to 2015. The SIBS contains information on innovation activities and business strategy. The linkage will use data from the 2009 and 2012 SIBS surveys.

The linkage will provide the opportunity to compare the characteristics of firms participating in CECR centres to firms in the general population, and to more narrowly defined segments of firms operating in Canada (for example, within the same sector or province). The linkage will also allow the assessment of firm performance following a partnering with a CECR centre, using a variety of performance measures (survival, revenue growth, employment growth, R&D expenditures, etc.).

Output: Only non-confidential aggregate statistical outputs and analyses that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The information will be presented in the form of tables of regression results and summary statistics related to the project's goal of evaluating the CECR program. Results will be shared with the evaluation group within the National Resources and Engineering Research Council of Canada (NSERC).

Ontario Child Health Study Linkage with Data extracted from the Ontario Ministry of Education. (078-2016)

Ontario Child Health Study Linkage with Data extracted from the Ontario Ministry of Education. (078-2016)

Purpose: Administrative information from the Ontario Ministry of Education will be linked to the 2014 Ontario Child Health Study (OCHS). The purpose of this linkage is to obtain accurate data on educational achievement, special education requirements, program type and school behaviour. This information will provide researchers valuable information that will be used to study the relationships between overall health, mental health and academic performance.

Description: Administrative education data extracted from the Ontario Ministry of Education will be linked for each respondent using a unique StatCan identifier found on the returned file to the OCHS survey data and added to the final micro data . The final output will be a micro data file containing both OCHS and administrative education data.

Output: The administrative education data obtained from the Ontario Ministry of Education are combined with parent (guardian) reported data on the 2014 Ontario Child Health Study. The data are processed and prepared for dissemination. The linked data set will become the master file and will be available through the Research Data Centres without personal identifiers and only accessed by deemed employees of Statistics Canada. Any data being removed from the Research Data Centres will be vetted to ensure that individuals cannot be identified.

By linking data from this Ministry with data from OCHS, response burden was reduced and will allow an examination of the relationships between overall health, mental health and academic performance.

A Linkage of the B.C. Performance Indicator Reporting System Data (PIRS) and the T1 Family File (T1FF) (079-2016)

A Linkage of the B.C. Performance Indicator Reporting System Data (PIRS) and the T1 Family File (T1FF) (079-2016)

Purpose: The main objective of this study is to examine the labour market outcomes of individual, especially youth, who are not in employment, education, or training (NEET) before and after participating in a provincially-sponsored training program and attempt to assess the effectiveness of this training program in the province of British Columbia. There are many job training programs targeted at youth who are NEET in Canada, but there has not been a systematic evaluation of these training programs or the individual outcomes. This study proposes to fill this gap by examining the labour market outcomes of NEET youth post-training in the province of British Columbia who took part in a job training program, namely the Labour Market Agreement (LMA) program. The analysis of the linked data will help identify the skills and/or education workers may be lacking that hinder their success in the labour market. This will inform how this program can be tailored to meet the training needs of students and improve their labour market outcomes.

Description: Using the protocol of the Social Data Linkage Environment (SDLE), the SDLE Production team will link the B.C. Performance Indicator Reporting System Data (PIRS) participants to the Derived Record Depository (DRD) using probabilistic linkage methodologies. The T1 Personal Master Files (T1 PMF) of 1981 to 2012 have also been linked to the DRD and will provide the SINs of the cohort members in order to link to the T1 Family File (T1FF). The following variables will be used for the linkage: first name(s), surname(s), date of birth, sex, and last known postal code. The resulting associations of the cohort record identifiers and the Tl PMF record identifiers will be stored in the SDLE Key Registry. The Key Registry does not contain personal identifiers. The SDLE Analysis and Data Development team will use the keys stored in the Key Registry to link the SINs from the Tl PMFs to the cohort record identifiers and then, using the SIN, add the cohort record identifier to the TIFF records with the corresponding SIN. The SIN will then be removed from the final tax outcome files. The final outcome files will not contain any personal identifiers.

Output: The results of the analysis of the linked data will be presented in a written research report, and possibly a presentation, delivered to the Ministry of Jobs, Tourism, Skills, and Training of British Columbia. All results will be non-confidential aggregate statistics and analytical output that will prevent any identification of an individual person, business or organization outside of Statistics Canada.

Profiles of repeated contact with the Saskatchewan criminal justice system: Linking Saskatchewan re-contact data with income, health and immigration data (081-2016)

Profiles of repeated contact with the Saskatchewan criminal justice system: Linking Saskatchewan re-contact data with income, health and immigration data (081-2016)

Purpose: To establish baseline information about those who have been identified as either one time, repeat or chronic users of the justice system. Specifically, the study will seek to identify the factors associated with repeated contact with the justice system and will generate information about their involvement with Saskatchewan's other social or human services—namely health, education and those in other social/community sectors. This study will link justice data with other administrative records including income, health and immigration data in order to identify the risk and protective factors associated with repeated contact with the justice system and to generate information about involvement with Saskatchewan's other human and social services, including health and education.

The study will provide a more complete understanding of the factors associated with repeat contact with the justice system. It will also assist policymakers and justice administrators in developing crime control strategies – those aimed at prevention as well as reduction in re-offending by addressing key questions about repeat contact with the criminal justice system and chronic offending in Canada.

Description: The linkage will bring together records from the Phase 2 re-contact Saskatchewan justice cohort, with other social domain data, including the T1 Family File, the National Ambulatory Care Reporting System, the Discharge Abstract Database, the Vital Statistics Death Database and the Immigrant Landing file. The information will be used to generate aggregate information on the factors related to repeated contact with the justice system.

Output: Only non-confidential aggregate statistics and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The file will not contain any direct identifiers such as name, address, telephone number or social insurance number. Access to linking keys and linked analysis files will be restricted to Statistics Canada employees whose assigned work activities require such access.

High-level and non-confidential findings may be reported in the form of presentations to various National Justice Statistics Initiative partners.

Statistics Canada will retain the linked analysis file until no longer required, up to, March 31, 2027, at which time its status will be re-evaluated.

Linkage of the Canadian Community Health Survey (CCHS) annual component to the Immigration Landing File (ILF) and the Longitudinal Immigration Database (IMDB) (084-2016)

Linkage of the Canadian Community Health Survey (CCHS) annual component to the Immigration Landing File (ILF) and the Longitudinal Immigration Database (IMDB) (084-2016)

Purpose: The purpose of this project is to address important data gaps related to information on the health, social and economic outcomes of immigrants to Canada. The linked data will be used by Immigration, Refugee and Citizenship Canada (IRCC) to conduct research on these outcomes for immigrants in different classes and categories and comparing these outcomes to those of the Canada-born population.

Description: Data from the annual Canadian Community Health Survey (CCHS) from cycle 2.1 until 2014 and from the CCHS Mental Health surveys (cycles 1.2 and 5.2) will be linked to the following databases: 1980 to 2014 Immigrant Landing File (ILF) and the 1982 to 2013 Longitudinal Immigration Database (IMDB). Only those CCHS respondents who agreed to link and share their survey information with Health Canada, The Public Health Agency of Canada and the Provincial Ministries of Health will be included in the project. The CCHS annual component provides comprehensive information regarding the health status/outcomes, health care utilization, social activity, social support, and other social-demographic characteristics of the Canadian population. The CCHS mental health surveys include information related to mental disorders, use of mental health services and mental health determinants. The ILF is an administrative database, produced by IRCC and includes demographic, immigration program and personal information from the landing record of individuals. The IMDB is a database combining immigration and taxation records. The IMDB provides information on the economic behaviour of the immigrant tax filer population in Canada. The final analysis file will not contain direct personal identifiers.

Output: The linked files will at all times remain on Statistics Canada premises. Only non-confidential aggregate data that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The linked data will be used by the Research and Evaluation Branch of IRCC as deemed employees of Statistics Canada in the Federal Research Data Centre (FRDC) for policy research and analysis purposes. In addition, the linked data files will be made available for use by deemed employees of Statistics Canada through the Research Data Centres (RDCs) as per the Subsequent Use of Linked Data provision in the Directive on Record Linkage. Research papers based on analyses of the linked data could be presented internally, at conferences and/or submitted for publication in peer-reviewed journals.

The linked analysis files, stripped of direct personal identifiers, will be retained until no longer required by Statistics Canada, up to December 31, 2021, at which time they will be destroyed. The corresponding linkage key files housed at the Statistics Canada Head Office will also be retained until no longer required by Statistics Canada, up to December 31, 2021, at which time they too will be destroyed.

Internal Linkage of New Brunswick Registry File and creation of the New Brunswick Smoking Record Linkage Environment (NBSRLE) (085-2016)

Internal Linkage of New Brunswick Registry File and creation of the New Brunswick Smoking Record Linkage Environment (NBSRLE) (085-2016)

Purpose: The province of New Brunswick has commenced litigation against several tobacco companies in the Court of Queen's Bench of New Brunswick pursuant to the Tobacco Damages and Health Care Costs Recovery Act, SNB 2006, c.T-7.5, which enables the province to seek compensation from the tobacco companies for tobacco related health care costs. To support both parties in this litigation, Statistics Canada has signed an agreement concerning access to confidential personal information of residents of New Brunswick with the province of New Brunswick and Imperial Tobacco Canada, JTI-MacDonald Corp., B.A.T. Industries p.l.c., British American Tobacco (Investments) Limited, R.J. Reynolds Tobacco Company, and R.J. Reynolds Tobacco International Inc.

Statistics Canada will create a record linkage environment for the New Brunswick Tobacco Project called the New Brunswick Smoking Record Linkage Environment (NBSRLE). This environment will be used to link Statistics Canada survey data to New Brunswick administrative health data using established record linkage techniques. The NBSRLE will enable Statistics Canada to provide access to linked and unlinked data within the Research Data Centers (RDC) to deemed employees, which will ensure the confidentiality of the personal information contained in the source data sets.

The purpose of this linkage is to build the administrative data component of the NBSRLE. The New Brunswick Registry File will be loaded to the NBSRLE as the Record Depository and the New Brunswick administrative databases will be linked to that Depository. The record linkage keys will be retained separately in the NBSRLE Key Registry.

Statistics Canada has the responsibility for securely storing and processing data files and for the production of analysis files needed to carry out approved research studies. NBSRLE research projects will involve the use of linked records, and in accordance with Statistics Canada's Directive on Record Linkage, approval by the Chief Statistician will be required for each new linkage related to this project.

Description: The NBSRLE Record Depository (RD) will be created from the New Brunswick Medicare Decision Support System Individual Registry File. The RD will be composed of the surnames, given names, date of birth, sex, postal code, health insurance number, resident id and postal code effective dates for health insurance card holders in New Brunswick. Each individual in the RD will be assigned an anonymous NBSRLE identifier, which has no value outside of the NBSRLE.

Linkage of the RD to New Brunswick health administrative databases will be performed in a dedicated NBSRLE. To ensure a high level of data security and privacy, the association of Statistics Canada-generated identification numbers from the RD and the administrative database Record Identifiers will be stored in a separate NBSRLE Key Registry, thus avoiding the need to store health administrative data with personal identifiers.

For analytical studies, the NBSRLE Identifier will replace health administrative data identifiers and access to linkable files will require prior linkage approval from Statistics Canada's Executive Management Board.

Access to the NBSRLE Key Registry will be restricted to the Statistics Canada employees responsible for its development and maintenance and those responsible for the creation of linked analysis data files. The Key Registry will contain linkage keys to permit linkage for approved studies for this project. The administrative files included as part of this linkage application are as follows:

• New Brunswick Medicare Decision Support System Individual Registry File
• New Brunswick Discharge Abstract Database
• New Brunswick Prescription Drug Program Database
• New Brunswick Physician Billing Database
• New Brunswick Extramural Hospital Database
• New Brunswick Nursing Homes Database
• New Brunswick Vital Statistics Death Event Database

Output: There are no linked analysis files created as part of this record linkage. The NBSRLE Record Depository and Key Registry will be used exclusively to support the development of research files for the New Brunswick Tobacco Project and no identifiable personal information will be released from the NBSRLE. Statistics Canada will retain the RD and Key Registry files until December 31, 2031.

Research projects will be approved on a study-by-study basis. These may only be carried out as part of a research agenda initiated by the designated representatives from the province of New Brunswick or the Defendants under contract with Statistics Canada. A summary of each approved study will be posted on the Statistics Canada web site.

The Cost of a Case of Cancer in New Brunswick; Subsequent Use of 037-2016 (086-2016)

The Cost of a Case of Cancer in New Brunswick; Subsequent Use of 037-2016 (086-2016)

Purpose: The purpose of this project is to estimate the cost burden of the most common types of occupational cancers (i.e., lung, colon, rectum, prostate, breast, brain, bladder, ureter, kidney, testicular, esophageal, non-Hodgkin's, skin, multiple myeloma, or leukemia) from the point of view of the New Brunswick Workers' Compensation Board.

Description: The researchers will assemble data from multiple sources and conduct much of the research outside the RDC. The Canadian Cancer Registry and the 1991 Canadian Census Cohort: mortality & cancer follow-up will be analysed in the RDC. Aggregate estimates will be obtained from these sources.

The 1991 Canadian Census Cohort: mortality & cancer follow-up is a probabilistic linked database. Approximately 2.7 million individuals aged 25 or older, who were enumerated by the 1991 long-form census, were followed for mortality, cancer, and annual place of residence. This file has been updated and renamed 1991 CanCHEC and has been linked to the CCR from 1992 to 2010 and mortality from 1991 to 2011. Confidential microdata from the Canadian Cancer Registry is also required.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada Research Data Centres, in the form of peer reviewed journal articles and presentations.

Applying Causal Inference Methods in the Evaluation of the Association between Fine Particulate Matter (PM2.5) and Cause-Specific Mortality in the Canadian Census Health and Environment Cohort (CanCHEC); Subsequent Use of Linkage 037-2016 (087-2016)

Applying Causal Inference Methods in the Evaluation of the Association between Fine Particulate Matter (PM2.5) and Cause-Specific Mortality in the Canadian Census Health and Environment Cohort (CanCHEC); Subsequent Use of Linkage 037-2016 (087-2016)

Purpose: The purpose of this project is to estimate the potential benefit of plausible interventions to reduce PM2.5 in Canada on all-cause and cause-specific mortality. The study will address two principle questions:

1. What is the potential reduction in excess mortality due to any cause by a reduction in PM2.5 to levels which can be feasibly achieved across Canada, in provinces and territories, and in metropolitan areas? Guidance on specific policy intervention scenarios will be provided by Health Canada.
2. What are the important geographic variations along which estimated population benefits differ?

Description: The researchers are quantifying the effects of neighborhood level air pollution on the Canadian population using the 1991 CanCHEC data. Descriptive statistics will be conducted and then estimations of the years of life saved by interventions to reduce PM2.5 levels. Fine particulate matter (PM2.5) is a general term for all small particles found in air measuring equal to or less than 2.5 μm in aerodynamic diameter. It is a complex mixture whose constituents vary in size, shape, density, surface area, and chemical composition (Health Canada and Environment Canada 1999; US EPA 2009).

The 1991 Canadian Census Cohort: mortality & cancer follow-up is a probabilistic linked database. Approximately 2.7 million individuals aged 25 or older, who were enumerated by the 1991 long-form census, were followed for mortality, cancer, and annual place of residence. This file has been updated and renamed 1991 CanCHEC and has been linked to the CCR from 1992 to 2010 and mortality from 1991 to 2011.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada Research Data Centres, in the form of peer reviewed journal articles and presentations.

Education Longitudinal Linkage Platform (ELLP): Creation of a record linkage platform to allow development of key education indicators and analysis related to postsecondary education and apprenticeship programs (089-2016)

Education Longitudinal Linkage Platform (ELLP): Creation of a record linkage platform to allow development of key education indicators and analysis related to postsecondary education and apprenticeship programs (089-2016)

Purpose: Longitudinal data are needed for the development of key, Pan-Canadian, longitudinal indicators and analysis related to postsecondary education and apprenticeship programs. These outputs will lead to a better understanding of student pathways through postsecondary education and training including completion rates and outcomes. They will be useful for education and labour market policy and planning and fill gaps in current knowledge.

Administrative data files from the Postsecondary Student Information System (PSIS), the Registered Apprenticeship Information System (RAIS) and the T1 Family Files (T1FF) will be used to create a linkage platform for relating longitudinal education information and other data sources listed below.

The linkage platform will permit use of the longitudinal administrative data while protecting the privacy of individuals.

Description: The target population for the linkage platform and education indicator development comprises individuals who were enrolled in postsecondary institutions (PSIS) or registered in apprenticeship programs or as trade qualifiers (RAIS), at some time since 2008. Data for selected jurisdictions will go back as far as 2004.

Anonymized linking keys will be associated to the records of analytical variables from the data source files and all personal identifiers will be removed. A registry of these linking keys will be created. To protect the sensitivity of the information, the registry of keys and the personal identifiers required for updating the linkage platform will be stored in separate files in a separate location accessible only to the few Statistics Canada employees whose job duties require access. The registry of keys will be used to create customized, linked files that merge variables from the different data sources for creating longitudinal education indicators and for analytical purposes. These customized, linked files will not include the data source linking keys or personal identifiers.

Data sources used to construct the linkage platform or that will be linked for analytical purposes include:

• Postsecondary Student Information System (PSIS) annual pan-Canadian records beginning with 2008-09 and ongoing, and records for selected jurisdictions for 2004-05, 2005-06, 2006-07, 2007-08;
• Registered Apprenticeship Information System (RAIS) annual pan-Canadian records beginning with 2008 and ongoing, and records for selected jurisdictions for 2002 to 2007;
• Selected, tax-related, administrative and concordance files needed to establish and validate record matches between the annual PSIS and RAIS data files.
• The T1 Family Files (T1FF), beginning with 1993 and ongoing and other tax files to supplement this information including variables from the T1, the T1H, the T4, the T4E and possibly the T2202A files, beginning with 1997 or later and ongoing;
• National Apprenticeship survey, 2015 and ongoing;
• National Graduate Survey, beginning with 2013 (graduates of 2009/2010) and ongoing;
• The Alberta Graduate Outcomes Survey and Employer Satisfaction Survey, beginning with 2004 or the first year available after that and ongoing;
• Additional files from the Alberta data systems that are used to report PSIS and RAIS data to Statistics Canada and files from selected postsecondary institutions, beginning with 2004 and ongoing;
• Administrative data from Alberta relating to the kindergarten to grade 12 history of those attending and those not attending postsecondary education, and data from the Alberta Post-Secondary Application System (APAS) both beginning with 1999 or the first year available after that and ongoing;
• The Immigration, Refugees and Citizenship Canada Landing File; the Census; the National Household Survey (NHS); the Canadian Employer-Employee Dynamics Database (CEEDD); and the Longitudinal Apprentices and Trade Qualifiers Database; all beginning with 2004 or the first year available after that and ongoing, except for CEEDD which will begin with 2001;
• Data on student and apprenticeship financial aid, loans, bursaries and grants from provinces, territories, postsecondary institutions and/or Employment and Social Development Canada (ESDC), beginning with 2003 and ongoing and data on education savings programs beginning with 1998 and ongoing;
• The Longitudinal Immigration Database (IMDB), and the Immigration, Refugees and Citizenship Canada Temporary Residents (TR) file, beginning with 2004 and ongoing;
• Youth in Transition Survey (YITS) (all cycles and cohorts); Programme for International Student Assessment (PISA) (2000, 2003, 2006, 2009, 2012);
• Program for the International Assessment of Adult Competencies (PIAAC) (International Study of Adults) (2012 and ongoing every 10 years);
• Labour Force Survey, beginning with January 2004 and ongoing;
• Employment Insurance Program data from 1997 and ongoing;
• Social Data Linkage Environment (SDLE), from 2004 and ongoing;
• British Columbia's public postsecondary institutions will provide additional variables to Statistics Canada, through BC Stats, to supplement a current research project. Reference years begin with 2008 and are ongoing.

New years of data will be added as needed when they become available.

The eventual production of the ELLP within the Social Data Linkage Environment will be explored.

Output: Analytical data linked using this linkage platform will be used to prepare indicators, tables, analytical reports and research papers for publication, for presentation at conferences, workshops and meetings and to fill cost-recovery requests for clients. They will also be used to provide insights for improving education data collection and data quality.

Only non-confidential aggregate statistics and analysis conforming to the confidentiality provisions of the Statistics Act or as permitted by the Statistics Act will be released outside of Statistics Canada (including cost-recovery clients). A discretionary disclosure approval has been granted to allow the PSIS program to release aggregated enrolment and graduation information at the postsecondary institution level for institutions that have signed a waiver covering the specific PSIS release period.

Examination of the long-term community adjustment of offenders: Linking Federal correctional data with income, health and immigration data. (090-2016)

Examination of the long-term community adjustment of offenders: Linking Federal correctional data with income, health and immigration data. (090-2016)

Purpose: The purpose of the proposed study is to establish baseline information about the re-integration of former offenders. The study will examine 10 to 15 year life trajectories of offenders in the Correctional Service of Canada (CSC) based on experiences in prison (e.g., time served, release status) and post-release indicators of economic activity (e.g., reported income, taxes, social assistance), health (e.g., mortality), and social stability (geographic mobility, marital status). Although the outcomes for many federal offenders are expected to be worse than for the general population, it is expected that a significant proportion of ex-CSC inmates will successfully reintegrate as law abiding citizens. This study will estimate that proportion, and identify predictors of successful reintegration over time.

By generating information on the factors associated with successful community re-integration, the study will assist policymakers and justice administrators in developing crime control strategies – those aimed at prevention as well as reduction in re-offending in Canada.

Description: The linkage will bring together records from the CSC's corrections cohort, with other social domain data, including the T1 Family File, the National Ambulatory Care Reporting System, the Discharge Abstract Database, the Vital Statistics Death Database, the Canadian Cancer Registry and the Immigrant Landing file. The data will be used to generate aggregate information on offender's re-integration into society and the risk and protective factors associated with ex-offenders becoming law-abiding and contributing members of the community.

Output: Only non-confidential aggregate statistics and analyses conforming to the

confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. The file will not contain any direct identifiers such as name, address, telephone number or social insurance number. Access to linking keys and linked analysis file will be restricted to Statistics Canada employees and deemed employees whose assigned work activities require such access.

Statistics Canada will retain the linked analysis file until no longer required, up to, March 31, 2027, at which time its status will be re-evaluated.

Immigration, education, ethnocultural diversity and future composition of the population and labour force of high-immigration countries. Linkage 092-2016, a subsequent use of 037-2016 (092-2016)

Immigration, education, ethnocultural diversity and future composition of the population and labour force of high-immigration countries. Linkage 092-2016, a subsequent use of 037-2016 (092-2016)

Purpose: The main objective is to analyze the demographic and socioeconomic behaviour of ethnocultural groups in six countries with low fertility and high immigration, using various data sources.

Description: At the Research Data Centres (RDCs), researchers will have access to the files of the 2011 National Household Survey, certain cycles of the General Social Survey (5, 10, 15, 20 and 25), the National Graduates Survey and the 1991 Canadian Census Health and Environment Cohort (CanCHEC).

The 1991 Canadian Census Cohort mortality and cancer follow-up database is produced using probabilistic record linkage. Approximately 2.7 million individuals aged 25 and older, who were enumerated in the 1991 Census long form, were followed for mortality, incidence of cancer and annual place of residence. This file was updated and renamed the 1991 CanCHEC and was linked to Canadian Cancer Registry (CCR) data from 1992 to 2010 and to mortality data from 1991 to 2011.

The ultimate objective of this project is to develop a microsimulation model that produces population projections beyond age and sex to guide decision-makers in their decisions with respect to immigration policy, social cohesion, labour market needs and training, including language training.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside Statistics Canada RDCs, in the form of peer-reviewed journal articles and presentations.

2016 Canadian Community Health Survey Annual Component (CCHS) Linkage to Tax Data (093-2016)

2016 Canadian Community Health Survey Annual Component (CCHS) Linkage to Tax Data (093-2016)

Purpose: The purpose of this linkage is to reduce respondent burden while improving data quality. This reduces the overall survey time which will reduce collection costs.

Description: HSD is planning to link the 2016 CCHS survey data to existing tax files to collect income information.

The first step is to determine if tax data are available for the CCHS 2016 sampled households. When this information is available, respondents will be given a linkage statement which includes a specific reference to linking to tax data. They will have the opportunity to refuse the linkage. For those respondents that refuse to link, a set of income questions will then be asked. For households where there is no tax data available, the income questions will be asked followed by the linkage statement.

After collection, the second step will be to link the 2016 CCHS data to the most recent available tax files (generally a two year lag from the collection year) to collect the income information for those respondents who did not refuse to link.

Given the CCHS sample is drawn from two frames (Canadian Child Tax Benefit file for respondents aged 12-17 and the Labour Force Survey (LFS) area frame for those 18+), there will be slightly different approaches to the two step linking strategy. For those aged 18 years or older, the sample records will for the most part contain an ARUID. Prior to collection of the CCHS Annual 2016, the ARUIDS for the selected sample will be linked to the 2014 or 2015 IDENT_ARUID file using ARUID and then linked to the most recent tax data available at the time of collection to identify cases that do not have 2015 tax data. So for the 2016 CCHS master data file, this will be either 2014 or 2015 T1 Personal Master File(T1). Cases that do not have 2014 tax data will be asked income questions as a back-up measure to provide income data. All respondents will also be given the tax linkage statements. For all those who did not object to the tax linkage (regardless of whether they were also asked income questions) we will attempt data linkage in the following manner:

1. Link the ARUID to the 2015 IDENT_ARUID then use this to link to the 2015 T1, T1FF or T4 to obtain tax data.
2. If a link is not found for 2015 then link to the 2014 IDENT_ARUID and use that link to find the 2014 T1, T1FF, T4 tax data.

The T1 enhanced file database (for 2014 and subsequent years) which contains ARUID may be used to facilitate the ARUID linkage instead of linking through the IDENT_ARUID file. Personal information such as name, date of birth and gender, or contact information such as telephone number or postal code may be used to verify the links (through ARUID), or improve linkage rates. This will utilize the Linkage Control File (LCF), as well as the SINSIN (Greenberg) file. When linking to the T1FF we will use the XVARS file to get linking information.

For the 12-17 year old selected respondents, records can be linked through the SIN number of the parents to identify those without 2014 T1, T1FF or T4 data. Those without the 2014 T1 data will be asked the income questions as a back-up measure. All respondents will also be asked the tax data linkage statement. For those who did not object to the tax linkage (regardless of whether they are asked the income questions) we will attempt linkage as follows:

1. If the child still lives with the recipient (parent/guardian) then link the SIN of the parent to the 2015 T1,T1FF or T4 to obtain the most recent tax data.
2. If a link is not found for the 2015 T1 or T1FF and the child still lives with the recipient (parent/guardian) then use the SIN to link to the 2014 T1,T1FF or T4 to obtain tax data.

If the child no longer lives with the recipient (parent/guardian) then linking through contact information such as name, address or phone number may be attempted.

Personal information such as name, date of birth and gender, or contact information such as telephone number or postal code may be used to verify the links (through ARUID), or improve linkage rates. This will utilize the Linkage Control File (LCF), as well as the SINSIN (Greenberg) file. When linking to the T1FF we will use the XVARS file to get linking information.

Output: The release of data from the 2017 Canadian Community Health Survey will be announced in The Daily. The master and share files are expected to be made available June 2018 to provincial and territorial ministries of health, the "Institut de la statistique du Québec" (Quebec respondents only), and approved researchers in partner departments (Health Canada and the Public Health Agency of Canada) through share agreements, as well as to Statistics Canada researchers, and to deemed employees at the Statistics Canada Research Data Centres. Only information for which an informed consent was obtained from the respondent will be included in the share files. Rapid response files (master and share) will be released throughout the year if content is collected. All data will remain confidential and protected under the Statistics Act. There will be no personal identifiers on either data file.

The 2016 output files are similar to 2017, but the linked tax data will not be on the share file. The first release of linked data will be the rapid response master file (2016 data) in March of 2017.Income tax data will only be on the share file starting with the release of the 2017 reference year data.

Along with the availability announcement of the analytical data file (in The Daily), only non-confidential aggregate statistics will be released.

Characteristics of persons linked and not-linked to personal income tax and benefits records, using the 2011 Census and National Household Survey (NHS) linkage to income information from personal income tax and benefits records (097-2016)

Characteristics of persons linked and not-linked to personal income tax and benefits records, using the 2011 Census and National Household Survey (NHS) linkage to income information from personal income tax and benefits records (097-2016)

Purpose: The purpose of this record linkage is to create a portrait of people that are linked and not-linked to tax data.

Canada Revenue Agency (CRA) will use the non-confidential aggregate tables to better understand the characteristics of persons that may not be receiving benefits because the persons are not found in CRA's administrative databases. This information will be used for program improvements such as targeted outreach to increase the number of recipients of benefits.

Canadians will benefit from this analysis that aims to inform the development of program improvements geared towards increasing awareness and the number of recipients of benefits programs.

Description: All respondents to the 2011 Census of Population have been linked with the 2011 National Household Survey (NHS) and several income tax files and benefits records.

Respondents' information on types and amounts of benefits received, and the type of administrative databases in which they are present, have been extracted from various income tax files and benefits records and added to their responses from the 2011 Census and 2011 NHS records.

Output: Only non-confidential aggregated data tables, which conform to the confidentiality provisions of the Statistics Act, will be released outside of Statistics Canada.

Socioeconomic variations in violence-related deaths in Canada: 1991-2011, a subsequent use of 037-2016 (098-2016)

Socioeconomic variations in violence-related deaths in Canada: 1991-2011, a subsequent use of 037-2016 (098-2016)

Purpose: This research will detail temporal trends, and method of death; and assess socio-economic status as a risk factor, testing the social disadvantage theory in relation to violent deaths.

Description: The 1991 Canadian Census Cohort: mortality & cancer follow-up is a probabilistic linked database. Approximately 2.7 million individuals aged 25 or older, who were enumerated by the 1991 long-form census, were followed for mortality, cancer, and annual place of residence.

This is an epidemiological study on violence-related mortality in Canada from a public health perspective. This research aims to investigate the patterns of violence-related mortality over the 1991-2011 period, considering sex, age, geography and various individual socioeconomic indicators.

A descriptive analysis will be conducted to measure the relationship between violence-related death and some socioeconomic indicators. Fitted models will be used to assess time-trend and main effects of each socioeconomic indicator on violence-related mortality risk. The study will also estimate whether the violent mortality slopes differ across socioeconomic groups of the population.

Output: Only aggregate data and analyses conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada Research Data Centres, in the form of peer reviewed journal articles and presentations.

Canadian Income Survey: Linkage to Income Data Files (099-2016)

Canadian Income Survey: Linkage to Income Data Files (099-2016)

Purpose: The purpose of this linkage is to obtain income data and reduce respondent burden, interviewer time and collection costs for the Canadian Income Survey. The linkage allows obtaining information on income variables without burdening respondents with detailed questions about their income.

Description: The Canadian Income Survey database and the T1, T1IDENT, T5007 and CCTB files will be linked using the address, city, date of birth, first name, surname, sex, province, social insurance number, codes for surname, postal code, marital status, telephone number and first initial. This information will be removed from the linked file as soon as the linkage is completed, and stored separately. Access to these files will be restricted to Statistics Canada employees whose assigned work activities require access.

Output: Information containing personal identifiers will not be released outside of Statistics Canada from this linkage activity. Only non-confidential aggregate statistics and analysis conforming to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada.

Linkage of the Discharge Abstract Database (DAD), National Ambulatory Care Reporting System (NACRS), and the Ontario Mental Health Reporting System (OMHRS) to the Canadian Vital Statistics Death Database (CVSD) (100-2016)

Linkage of the Discharge Abstract Database (DAD), National Ambulatory Care Reporting System (NACRS), and the Ontario Mental Health Reporting System (OMHRS) to the Canadian Vital Statistics Death Database (CVSD) (100-2016)

Purpose: The purpose of the linkage is to provide Canadians with a more comprehensive understanding of health care system interventions and their outcomes that are currently not possible using existing individual databases. The creation of this linked database will allow for the creation and public dissemination of:

• Performance indicators on short/long-term mortality in and out of hospital following hospitalization and procedures, including patients with mental health conditions
• Indicator studies on transitions of care and patient journey across the health care continuum
• Survival and outcome analysis for new and existing measures (e.g. one-five year total mortality rate, survival analysis for specific patient populations)

Description: On behalf of the Canadian Institute for Health Information (CIHI), Statistics Canada will be linking the DAD and NACRS data from 2000/01 to 2014/15, and the OMHRS data from 2005/06 to 2014/15 to the CVSD from 2000 to 2012. The resulting analytical files will contain all the records from the DAD, NACRS and OMHRS databases as well as selected variables from the CVSD. Personal identifiers will be removed from the analytical files and replaced by a random Statistics Canada-generated unique identifier.

Output: All data and analytical products to be released outside of Statistics Canada will conform to the confidentiality provisions of the Statistics Act.

The linked analysis files and linkage key files will be retained by Statistics Canada for 5 years after they are made available to CIHI or until no longer required, at which point they will be destroyed. Access to the linkage key files will be restricted to Statistics Canada employees whose work activities require access.

2017 Aboriginal Peoples Survey Linkage to the 2016 Census of Population (102-2016)

2017 Aboriginal Peoples Survey Linkage to the 2016 Census of Population (102-2016)

Purpose: The Aboriginal Peoples Survey (APS) is a national post-censal survey of Aboriginal peoples (First Nations peoples living off reserve, Métis and Inuit) in Canada. The survey provides valuable data on the social and economic conditions of Aboriginal people 15 years of age and over. Data from the APS inform policy and programming activities aimed at improving the well-being of Aboriginal peoples in Canada.

Linking the 2017 APS and the 2016 Census of Population will allow methodologists to derive weights for the APS. As well, an APS-Census linkage will enrich the analytical potential of the 2017 APS microdata file by allowing data users to analyse APS data with reference to person-level, family-level, and household-level information collected in the Census. Census data complement the findings of the APS, providing information on topics that were either beyond the scope of the APS or which were explored in the survey in only a very limited way in order to reduce response burden.

Description: Responses to the 2017 Aboriginal Peoples Survey and 2016 Census of Population will be matched for each respondent using the variables frame_id (which identifies a household uniquely in Canada) and persnr (which identifies a person uniquely within the household). This linkage will result in the APS-Census linked file. This composite file will be used to create an analytical file which will become the base from which other products will be developed.

Output: Only aggregate statistical estimates that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. Linked information from the 2017 Aboriginal Peoples Survey and 2016 Census of Population will be used in analytical articles and other data products released from the 2017 Aboriginal Peoples Survey. All products containing linked data will be disseminated in accordance with Statistics Canada's policies, guidelines, and standards.

The APS analytical file, including linked Census records, will be created and retained indefinitely by Social and Aboriginal Statistics Division (SASD). The analytical file will not contain any personal identifiers.

2016 Census in Fort McMurray: 2015 Regional Municipality of Wood Buffalo (RMWB) Census Linkage with the RMWB Contact for Addresses of Damaged Property provided by the Government of Alberta Office of Statistics and Information (OSI) (104-2016)

2016 Census in Fort McMurray: 2015 Regional Municipality of Wood Buffalo (RMWB) Census Linkage with the RMWB Contact for Addresses of Damaged Property provided by the Government of Alberta Office of Statistics and Information (OSI) (104-2016)

Purpose: Following the outstanding collaboration of the Government of Alberta and local authorities of the Regional Municipality of Wood Buffalo, Statistics Canada has accepted a mandate from the Government of Alberta OSI, to gather information on people that were living in dwellings identified in the list of Damaged Properties.

Description: Damaged Properties data will be linked by address to the 2015 RMWB Census and a final micro data file will be created with both the Damaged Properties and the 2015 RMWB Census data. The final output will be the dissemination of statistical tables for various levels of geographies and variables.

Output: The 2015 RMWB Census data obtained with the addresses are combined with Damaged Properties data. The data are processed and prepared for dissemination. The linked data set will become the master file and will be available through the Statistical Registers and Geography Division (SRGD) with address identifiers with access restricted to Statistics Canada employees and deemed employees with a working requirement.

By linking data from Damaged Properties file and the 2015 RMWB Census, the OSI will be in a position to better asses the population that were living in the damaged properties.

Linkage of simple establishment-enterprises from the Survey of Regulatory Compliance 2011 to the Linkable File Environment 2001 to 2014. (105-2016)

Linkage of simple establishment-enterprises from the Survey of Regulatory Compliance 2011 to the Linkable File Environment 2001 to 2014. (105-2016)

Purpose: The project will support research on the impact of regulatory compliance costs on business performance which is an issue of policy interest to Innovation, Science and Economic Development Canada (ISED)

Description: The Innovation, Science and Economic Development Canada (ISED) project consists in linking simple establishment enterprises (excluding complex ones) of the Survey of Regulatory Compliance Cost 2011 to the Linkable File Environment (LFE). The LFE contains 21 Statistics Canada administrative and survey datasets that can be used to create research datasets with variables from any of the datasets that are available. Once done, a research dataset will be produced and the database will be sent to Statistics Canada's Canadian Centre for Data Development and Economic Research where access for the client will be arranged. The project will examine the impact of regulatory compliance costs on business performance. The final linked database will include all of the variables from the 2011 survey and a list selected variables from the General Index of Financial Information (GIFI) from 2011 to 2014 and the Business Register from 2011 to 2014 for simple business units only. The survey weights will be dropped from the final research database.

Output: Only non-confidential aggregate statistical outputs and analysis that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. These will be in the form of regression analysis results relating to the impact of regulatory burden at firm level by exploring firm-level variations in performance and regulatory burden using the Survey of Regulatory Compliance Costs developed by ISED in partnership with Statistics Canada. ISED will prepare a working paper using the modeled output that has been vetted for confidentiality.

Feasibility Study to Address Statistical Data Gaps in the Measurement of Social Enterprises (106-2016)

Feasibility Study to Address Statistical Data Gaps in the Measurement of Social Enterprises (106-2016)

Purpose: The purpose of the feasibility study is to develop statistics indicators to distinguish social enterprises from other types of organizations (non-social enterprises).

Description: Employment and Social Development Canada (ESDC) has requested the Centre for Special Business Projects (CSPB) to carry out work to help understand the key characteristics of social enterprises with a view to developing relevant metrics which can address existing data gaps in the measurement of social enterprises activity. ESDC will deliver lists of "known social enterprises" which will linked to the Linkable File Environment. Common potential statistical indicators of these known social enterprises will be identified and tested using Business Register and tax data variables.

Output: Only non-confidential aggregate statistical outputs that conform to the confidentiality provisions of the Statistics Act will be released outside of Statistics Canada. These will be in the form of descriptive summary tables presenting the results of testing. A methodology report will be prepared, explaining the file matching processes and the constraints and key issues related to the quality of the data. Recommendations on possible future work to address data gaps for social enterprises will also be prepared.

Linking Health Administrative Data to the Immigrant Landing File to understand the health outcomes of immigrants (107-2016)

Linking Health Administrative Data to the Immigrant Landing File to understand the health outcomes of immigrants (107-2016)

Purpose: The purpose of the proposed record linkage project is to link the Immigrant Landing File (ILF) to health administrative data including hospital, mortality and cancer records to support a program of research on immigrant health. These linked data will greatly enhance the ability to better understand patterns of health outcomes for immigrants overall, as well as by immigration categories (e.g. family class, refugees and economic class) and source country.

Description: The following files will be linked using the Social Data Linkage Environment (SDLE): Immigrant Landing File (1980-2013), Discharge Abstract Database (DAD) (1994/95 to 2014/15), National Ambulatory Care Reporting System (NACRS) (2002 to 2014) Ontario Mental Health Reporting System (OMHRS) (2005 to 2014/15), Canadian Vital Statistics: Death Database (CVSD) (1980 to most recent); Canadian Cancer Registry (CCR), T1 Personal Master File (T1PMF) (1981 to most recent), and Canadian Child Tax Benefits - ldent Files (CCTB-Ident) (2010 onwards). Tax files are used to obtain postal code information to confirm residency. No income information will be used.

Outputs: The linked file will at all times remain on Statistics Canada premises and will be made available in the Research Data Centres upon request. Access to the linked microdata will be restricted to Statistics Canada staff and deemed employees whose work activities require access. Access by deemed employees will be subject to Statistics Canada legal and policy requirements, in particular, the Directive on the Use of Deemed Employees and the Subsequent Use provision. HAD will be responsible for providing access to the linked data and fulfilling requirements for the subsequent use if necessary.

Methodological and analytical findings resulting from these linked data will be used to prepare research papers for publication in analytical reports, peer-reviewed scientific journals, CANSIM, for presentation at conferences, workshops and meetings. The linkable data files will also be used to develop tabular data and indicators for release on Statistics Canada's website. Only non-confidential aggregate statistics that will not result in the identification of an individual person, business or organization will be released outside of Statistics Canada.

Assignment of historical environmental exposures to health datasets for the purpose of environmental health research (108-2016)

Assignment of historical environmental exposures to health datasets for the purpose of environmental health research (108-2016)

Purpose: The purpose of this initiative is to attach historical environmental exposure data to external and internal health datasets in order to facilitate environment health research. Specifically, this initiative will address an important data gap in environmental health research, being the lack of data on where respondents have previously resided, as identified by CIHR. This record linkage project undertaken by Statistics Canada will attach environment exposure data to external and internal datasets by linking them to the DRD in order to attach historical places of residences (e.g. postal codes). These postal codes will then be used to attach environmental data (e.g. particulate matter, walkability, noise, ozone etc.) to external and internal datasets.

Description: Our health is influenced by the environment we live in. Although datasets often record a respondent's place of residence at time of collection, many do not record respondent's previous residence(s). Statistics Canada data holdings, specifically place of residence reported on tax administrative files, can help address this data gap. Through individual level tax files, it is possible to reconstruct a person's "residential" history beginning in 1981. Datasets will be linked to the Derived Record Depository in order to obtain historical place of residence beginning in 1981. Historical environmental exposures will be attached to these datasets using postal code-environmental exposure correspondence files and/or postal code representative points.

Output: The creation of enhanced datasets that include historical environmental exposures. These datasets will be part of a pan-national research program focused on addressing key issues related to the impact of the urban environment on health.

Use of three pre-existing linkages for analysis and publication purposes: linkages between (1) the Indian Register and the 2011 Census/National Household Survey, (2) the Indian Register, tax data and vital statistics data, and (3) tax data and the 2011 Census (111-2016)

Use of three pre-existing linkages for analysis and publication purposes: linkages between (1) the Indian Register and the 2011 Census/National Household Survey, (2) the Indian Register, tax data and vital statistics data, and (3) tax data and the 2011 Census (111-2016)

Purpose: The purpose of this request is to disseminate the aggregate results from previously approved linkages between the 2011 Census/National Household Survey (NHS) and the Indian Register, between the Indian Register, tax data and vital statistics data, and finally between tax data and the 2011 Census. These results would first be released as part of the new Indian Register population projections provided to Indigenous and Northern Affairs Canada (INAC). The request is also to obtain authorization to disseminate the results of an analysis of the registered Indian population residing in collective dwellings. Lastly, the request is to seek authorization to disseminate the results of a fertility analysis among Aboriginal peoples, funded by INAC, which would include data from the linkages.

Publishing the projection results will provide more knowledge about the population in the Indian Register and about the quality of the data available. Information from the linkages will also offer greater transparency for Statistics Canada regarding the methodology of its projections.

In the case of the collective dwelling analysis, knowledge of the representation of this population in certain types of institutions will inform decision-makers and planners and guide future research, in particular.

As for the fertility analysis, the data would provide better knowledge of a key element of the demography of the population in the Indian Register, but one that is understudied because of a lack of available data.

Description: The first file consists of a linkage between the Indian Register and the 2011 Census/National Household Survey. The second consists of linkages between tax data, vital statistics data and the Indian Register. The third file comprises linkages between tax data and the 2011 Census. These linked databases were created during previously approved projects.

Output: First, results from these linkages would be disseminated in two reports presenting new Indian Register projections produced by microsimulation using the Demosim model. The first projection report would describe the methodology and the second would present an analysis of the results. These reports would be provided to a federal client (Indigenous and Northern Affairs Canada) and could be published thereafter. The institutional population data would be published in two reports: a methodology report and an analytical report. The fertility data would be published in an analytical report which, after being provided to INAC, would be submitted for publication in a scientific journal. The data from these three projects would not be available in the research data centres.

In all cases, the data would be disseminated only in aggregate form in accordance with the confidentiality provisions of the Statistics Act.

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I. Preamble

II. General Information

III. Detailed Instructions for Institutions Reporting Financial Data

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I. Preamble

Financial Information of Universities and Colleges is an annual publication prepared by Statistics Canada for the Canadian Association of University Business Officers (CAUBO). CAUBO obtains the financial data for the publication by undertaking an annual survey of its degree granting member institutions. Users have indicated that the publication is a comprehensive reference source for the financial data of universities and colleges in Canada.

The financial data in the publication is based on an annual return completed and submitted by each member institution. The hard copy of the publication reports the financial data individually, by institution, and in aggregate, by province, region and nationally.

A. General

These Guidelines are intended to assist both users and preparers of the financial data reported in the annual return; specifically, these Guidelines will assist

• Users –
  • to understand the limitations of the financial data;
  • to understand the different and distinct purposes between an institution's audited financial statements, its internal management reports and its annual return; and,
  • to understand, in general terms, the prescribed reporting practices underlying the financial data in the annual return.
• Preparers –
  • to understand, in general terms, the users of the annual return and their information requirements;
  • to appreciate the differences between accounting principles for audited financial statements, internal management reports and prescribed reporting practices; and,
  • to appreciate that the financial data in the annual return must be consistent from one year to the next, and comparable between institutions.

The Guidelines are organized as follows:

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

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return form in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

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

B. Limitations

While users require financial data that are consistent from one year to the next and comparable between institutions, users must also appreciate that notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data. The data is most useful when aggregated and used for trend analysis. As users move from aggregated data to data that directly compares institutions, either individually or even between provinces or regions, the comparability of the data has limitations.

Limitations in the comparability of the data can result because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. Limitations can also result from other inherent differences. Institutional comparisons are subject to interpretation and clarification because of differences such as size, academic programs, structure, physical environment, management philosophy, and budgetary and accounting procedures. Interregional comparisons must also recognize differences such as various sources of funding, fiscal year-end dates varying from March 31st to June 30th, and variations in provincial policies and provincial funding responsibilities.

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

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

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

II. General Information

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

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

A. Financial Reporting by Institutions

As previously stated, the CAUBO annual return is a comprehensive reference source for the financial data of universities and colleges in Canada. The annual return, however, is not the only source for financial information for individual institutions. An institution's primary financial report is its annual financial statements.

An institution's financial statements are prepared in accordance with generally accepted accounting principles and are subject to audit by external auditors. The financial statements are a public document and represent an accounting by the institution's Board of its financial stewardship of the institution as a whole.

An institution's annual return is prepared in accordance with prescribed reporting practices. An institution's annual return is not subject to audit, but is reconciled to its audited financial statements. The annual return is also available to the public, but rather than representing an accounting of financial stewardship, the annual return provides financial data for statistical comparisons among institutions and for trend analysis.

These two reports serve different and distinct purposes. Using audited financial statements, detailed comparisons of financial data between institutions are difficult, if not impossible. For statistical comparisons between institutions and for trend analysis, users of the financial data should refer to the CAUBO annual return. While the CAUBO annual return reports financial data that is more comparable between institutions and lends itself to validation, users should be aware of the limitations in the comparability of the data (see Section I.B).

B. Users of the Annual Return

Participating institutions submit the completed annual return to CAUBO for data verification and compilation by Statistics Canada. Once compiled and published, comparative statistics can be calculated and analyzed either for all institutions combined or for a group of institutions based on one or more characteristics common to the group. Examples of common characteristics include size, location, graduate programs and medicine.

The financial data is used for many and varied purposes. For example, at the aggregate level, the annual return is the principal source of financial data for the estimates of higher education research and development expenditures that are reported in Canada, and reported internationally, for Canada. At the institutional level, the financial data is used to establish the eligibility levels for funding under programs such as the Canada Foundation for Innovation (CFI).

The financial data is available to many and varied users. Common users include Statistics Canada and clients of Statistics Canada, associations such as AUCC (Association of Universities and Colleges of Canada), granting councils, other Federal and Provincial government departments and agencies, university analysts and other internal university constituencies, and the external research community.

By identifying users of the annual return and understanding their information requirements, reporting practices that best meet user needs can be determined. A point that cannot be overemphasized, however, is that the financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and has been prepared in accordance with the Guidelines to facilitate comparability between institutions.

C. Prescribed Reporting Practices

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

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. To the extent institutions make different choices, the financial data, while consistent for one institution from one year to the next, may not be comparable between institutions. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition to the differences that exist between the financial data of institutions when they choose different practices from equally acceptable alternatives, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

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

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

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

D. Reconciliation to Audited Financial Statements

By following prescribed reporting practices, each institution will have one or more differences between its annual return and its audited financial statements. To ensure credibility of the financial data reported by an institution, each is required to reconcile the data in its annual return to its audited financial statements.

The reconciliation is reported in the Statement of Changes in Net Assets by Fund (Section III.C.4). While the types of items causing the differences between the two reports may vary among institutions, the number of such items is relatively few. The common reconciling items have been identified and can be reported on specified lines in the Statement of Changes in Net Assets by Fund.

E. Uniform Reporting Practices

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

1. Basis of Consolidation

For related and affiliated entities and except for certain research activities as noted below, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity is only reported in the notes to the consolidated financial statements, then the financial data is not reported in the annual return. To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to complete an affiliation report providing information for each legal entity that is consolidated with the annual return (see Section III.C.6 – Part I).

Sponsored research data are sometimes used for allocation purposes and users often look to the sponsored research reported by institutions as the main source of data for total funding of research activities of academic staff in Canada. As a result, institutions may wish to report separately certain additional research activities of their academic staff.  Therefore, as an exception to the above practice whereby financial data in the annual return is reported on the same basis as that used for the consolidated financial statements, institutions are permitted, under certain conditions, to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). Institutions that report sponsored research data that is conducted in entities that are not consolidated are required to complete an affiliation report identifying each non-consolidated entity and the amount included in the annual return (see Section III.C.6 – Part II).

Given the different relationships existing across Canada between institutions and their affiliated hospitals, for example, this exception will also increase the comparability of research data across institutions.

For clarity, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

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

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

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

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

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

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

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

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

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

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

3. Accrual Concept

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

Exceptions in the annual return to the accrual concept include –

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

4. Funds Flow Approach

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

For CAUBO reporting purposes, income and the corresponding expenditures are to be reported in the same fund (see Section II.E.9).

Where an institution defers the income noted above in its audited financial statements, the difference between the funds flow approach and the deferral method must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – line 11).

5. Guidance on Use of the Correct Fund

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

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

6. Capital Assets

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

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

The difference between the funds flow approach and capitalized and amortized expenditures must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – lines 9 and 10).

7.Vacation Pay, Pension Costs and Future Benefits

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

Where an institution accrues the expenditures noted above in its audited financial statements, the difference between the cash basis and the accrual basis must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – lines 12 and 13).

8. Sales and Cost Recoveries

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

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

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

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

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

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

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

9. Interfund Transfers

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

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

The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer. Other examples include interfund transfers approved by the institution's governing body. Interfund transfers are reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 5 and 8).

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item. As an income and expenditure item, gifts-in-kind must be reported consistent with the CAUBO uniform reporting practices.

11. Internally Restricted Net Assets

Internally restricted net assets or fund balances are commonly referred to as appropriations or reserves. Changes in fund balances reported in an institution's financial statements occur in part as a result of approved transfers or the appropriation of funds for specific future purposes. For the annual return, an increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section III.C.4 – line 19).

12. Borrowing and Principal Repayment

The borrowing and repayment of principal will not be reported as income or expenditure. Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 6 and 7). However, interest payments will be reported as expenditures in the appropriate fund.

13. Full Costing of Ancillary Services

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

14. Use of Estimates

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

15. Double Counting

In certain situations, an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return. These entities could be included in the annual return for either reason noted in the uniform reporting practice on "Basis of Consolidation" (see Section II.E.1). In such situations, the institution submitting the annual return must ensure that total income and total expenditures are only reported once. The types of income to be reported should correspond to the original source of the funds. The types of expenditures to be reported should correspond to the final use of the funds. The intervening disbursements or transfers of funds between related or affiliated entities should not be reported. Furthermore, the institution must ensure that the income and expenditures are reported in the same fund (see Section II.E.9).

Also, care should be exercised in situations where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting member institutions of CAUBO. This is particularly important in the case of large research grants such as Networks of Centres of Excellence, where one institution, the administrative centre, is responsible for disbursing funds to other participating institutions. In such situations, the reporting institution should report the funds received "net" of the funds disbursed or transferred. This practice avoids double counting of income and expenditures when annual return data is aggregated for provincial, regional and national totals.

III. Detailed Instructions for Institutions Reporting Financial Data

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

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.5 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and is comparable to other institutions. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return is reported in Tables 1 to 7. The contents of the annual return are as follows:

• General Information and Instructions
• Table 1. Income by Fund
• Table 2. Expenditures by Fund
• Table 3. Statement of Changes in Net Assets by Fund
• Table 4. General Operating Expenditures by Function
• Table 5. Affiliation Report
  • Part I: Separate Legal Entities Consolidated
  • Part II: Separate Legal Entities not Consolidated
• Table 6. Other Federal Government Departments and Agencies – Grants and Contracts
• Table 7. Provincial Government Departments and Agencies – Grants and Contracts

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may not be comparable to other institutions. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

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

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.E.14).

C. Definitions, Explanations and Examples

The funds are discussed first to assist the preparer to segregate the various income and expenditure items for reporting purposes. The financial data should be reported by fund in Tables 1, 2, 3, 6 and 7 of the annual return. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table is discussed.

1. Funds

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

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

Preparers should note the following:

• restricted funds include both external and internal restrictions,
• income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.E.1),
• interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.E.9),
• differences resulting from compliance with the uniform reporting practices in these Guidelines (see Section II.E) and the principles followed in the institution's financial statements will be reconciling items in the Statement of Changes in Net Assets by Fund (see Section III.C.4).

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

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

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

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

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

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

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

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

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

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

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

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

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

• the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution. The term affiliated institution refers to all federated, affiliated and associated entities (see Section III.C.6).
• academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
• the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
• the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

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

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

Institutions that report sponsored research for such entities are required to

• acknowledge and represent in the Transmittal Letter that the four conditions above have been met, and
• complete Part II of Table 5 identifying each entity and the amounts reported in the annual return (see Section III.C.6).

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

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

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

To report expenditures, full costing of ancillary services is required (see Section II.E.13). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.E.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

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

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

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

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

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

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

Expenditures incurred to earn investment income are to be reported "net" of the investment income. Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

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

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

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

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

Borrowings will not be reported as income (see Section II.E.12). Any such amounts, however, will be separately reported on the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 6).

The six major categories of income are –

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

(i)  Government departments and agencies – grants and contracts

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

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

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

To avoid double counting of government grants and contracts, income must only be reported once. In other words, where an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return, the transfers must be eliminated (see Section II.E.15).

Furthermore, and again to avoid double counting, where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting institutions of CAUBO, the funds received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

Federal

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

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

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

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research (CIHR)

Line 5 Canada Foundation for Innovation ( CFI )

• CFI income is reported under the Sponsored Research fund.

Line 6 Canada Research Chairs

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

Line 7 Other federal (see Table 6)

• Income from all other federal government departments and agencies is reported on this line with the details provided in Table 6 (see Section III.C.7). This would include grant allocations for the Indirect Costs of Research. A separate line is provided in Table 6 for Indirect Costs of Research.

Other

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

The line items under "other" are as follows:

Line 8 Provincial (see Table 7)

• Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line with the details provided in Table 7 (see Section III.C.8).
• Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

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

Line 10 Other provinces

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

Line 11 Foreign

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

(ii) Tuition and other fees

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

Line 12 Credit course tuition

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

Line 13 Non-credit tuition

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

Line 14 Other fees

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

(iii) Donations, including bequests

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

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

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

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

Line 15 Individuals

• This line includes families.

Line 16 Business enterprises

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

Line 17 Not-for-profit organizations

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

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

(iv) Non-government grants and contracts

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

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

Line 18 Individuals

• This line includes families.

Line 19 Business enterprises

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

Line 20 Not-for-profit organizations

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

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

(v) Investment income

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

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

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

Line 21 Endowment

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

Line 22 Other investment

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

(vi) Other

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

Line 23 Sale of services and products

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

Line 24 Miscellaneous

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

3. Expenditures by Fund (Table 2)

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

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

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

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

The repayment of principal will not be reported as an expenditure (see Section II.E.12). Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 7).

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

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

Salaries and wages

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

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

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

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

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

Academic salaries

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

Line 1 Academic ranks

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

Line 2 Other instruction and research

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

Line 3 Other salaries and wages

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

Line 4 Benefits

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

Line 5 Travel

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

Line 6 Library acquisitions

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

Line 7 Printing and duplicating

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

Line 8 Materials and supplies

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

Line 9 Communications

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

Line 10 Other operational expenditures

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

Line 11 Utilities

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

Line 12 Renovations and alterations

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

Line 13 Scholarships, bursaries and prizes

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

Line 14 Externally contracted services

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

Line 15 Professional fees

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

Line 16 Cost of goods sold

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

Line 17 Interest

• This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments.
• Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.E.12).

Line 18 Furniture and equipment purchase

• This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
• This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
• This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
• Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
• Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 19 Equipment rental and maintenance

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

Line 20 Internal sales and cost recoveries

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

Line 21 Sub-total

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

Line 22 Buildings, land and land improvements

• Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
• Furniture and equipment purchases are reported on line 18.
• The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
• Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 23 Lump sum payments

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

4. Statement of Changes in Net Assets by Fund (Table 3)

The Statement of Changes in Net Assets by Fund identifies, for each fund in the annual return, the changes between the net asset balances at the beginning of the year and the net asset balances at the end of the year. The changes between the beginning and ending net asset balances are more than the difference between total income (Table 1, line 27) and total expenditures (Table 2, line 24). The changes also result from the addition and deduction of transactions that are neither income nor expenditures. These transactions are reported on lines 4 to 7 and include prior year adjustments, interfund transfers, borrowings, and the principal portion of debt repayments.

In addition, the statement identifies the uniform reporting practices that cause differences between the institution's annual return and its audited financial statements (see Section II.D). While the specific types of items causing the differences may vary among institutions, the number of such items is relatively few. These items are reported on lines 8 to 15. The uniform reporting practices that cause the differences include funds flow (see Section II.E.4), capital assets (see Section II.E.6), and vacation pay, pension costs and future benefits (see Section II.E.7).

The Statement of Changes in Net Assets by Fund, then, reconciles the net asset balances at the beginning of the year with the net asset balances at the end of the year. As more clearly indicated in the details for lines 16 to 21, both the beginning and ending net asset balances are based on information reported in the institution's audited financial statements.

The details of each line in the statement are as follows:

Line 1 Net asset balances, beginning of year

• The net asset balances, by fund, at the beginning of the year must equal line 16 of the prior year's return.

Line 2 Income (Table 1, line 27)

• This line must equal the total reported in Table 1 (Income by Fund), line 27.

Line 3 Expenditures (Table 2, line 24)

• This line must equal the total reported in Table 2 (Expenditures by Fund), line 24.

Line 4 Prior year adjustments

• This line should be used infrequently and generally only when the net asset balances reported in the audited financial statements at the end of the prior year have been subsequently adjusted.
• An example of a prior year adjustment includes a retroactive change in accounting policies.

Line 5 Interfund transfers

• Institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures.
• Where the amount of an interfund transfer is not material to an institution's reported financial data, the amount should be restated to an appropriate fund.
• After following the above guidelines, any remaining interfund transfers would be reported on this line. An example would be the transfer of an operating surplus from the Ancillary fund to the General operating fund. Other examples include transfers approved by the institution's governing body.
• The total in column 9 on line 5 must equal 0.

Line 6 Add: borrowings

• This line reports debt borrowings (see Section II.E.12).

Line 7 Deduct: principal portion of debt repayments

• This line reports repayment of principal (see Section II.E.12).
• Repayments of principal include principal reductions on loans, mortgages, debentures or repayable grants.
• Interest to service debts of the institution is reported as an expenditure (see Section III.C.3 – line 17).

Line 8 Interfund reallocations

• Normally, the criteria for placement of a particular income or expenditure item within a fund in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, items may be classified under one fund for the purposes of an institution's annual return, but a different fund in its audited financial statements or internal management reports (see Section III.A).
• In addition, institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures. To the extent interfund transfers have been minimized, items may be classified under one fund for the purposes of the institution's annual return, but a different fund in its audited financial statements.
• Differences in ending net asset balances, by fund, between the annual return and audited financial statements resulting from the above guidelines, can be adjusted on line 8. Column 9, the total for all interfund reallocations reported on line 8, must equal 0.

Line 9 Add: capital expenditures

• Funds used to acquire capital assets have been reported as expenditures in the annual return based on the funds flow approach (see Section II.E.6). This line reports the difference between capital asset expenditures as reported in the annual return and the same amounts that have been capitalized during the year in the audited financial statements.
• This line also includes differences that result from installment payments and payments under lease purchase contracts where the lease is a capital lease for accounting purposes (see Section III.C.3 – line 18).
• The differences that result from amortizing capital assets are reported on line 10.

Line 10 Deduct: amortization

• Funds used to acquire capital assets have been capitalized in the audited financial statements and amortized on an annual basis (see Section II.E.6). This line reports the amortization expense that has been recorded in the audited financial statements.
• The differences that result upon the acquisition of capital assets are reported on line 9.

Line 11 Add or deduct: deferred income

• Certain restricted income not expended in the year is reported in the annual return following a funds flow approach (see Section II.E.4). This line reports the difference between amounts that have been reported as income in the annual return following a funds flow approach and the same amounts that have been reported as income in the audited financial statements following the deferral method.

Line 12 Add or deduct: pension costs and vacation pay accrual

• Vacation pay and pension costs are reported in the annual return on a cash basis (see Section II.E.7). This line reports the difference between amounts that have been reported as expenditures in the annual return on a cash basis and the same amounts that have been reported as expenditures in the audited financial statements on an accrual basis.

Line 13 Add or deduct: future cost of employee benefits

• Future cost of employee benefits are reported on this line and represent employee benefit costs not already reported in the annual return on a cash basis. An example would be the cost of future benefits on early retirement programs.

Line 14 Add or deduct: related or affiliated entities

• In certain situations, the reporting institution may report financial data for a related or affiliated entity in its audited financial statements, but not report the same data in its annual return (see Section III.C.6 – Part I). In such situations, the change in the net asset balances of the related or affiliated entity between the beginning of the year and the end of the year should be reported on this line.

Line 15 Add or deduct: other

• This line reports any other amounts such as the net book value of asset disposals where there are differences between the institution's annual return and its audited financial statements.
• For amounts reported on this line, provide details in the "Observations and Comments" space at the bottom of the Table.

Line 16 Net asset balances, end of year

• For a number of institutions, the audited financial statements may not specifically disclose net asset balances, by fund, in a format similar to the annual return. As a minimum, total net asset balances reported in column 9 should equal the total net assets reported in the institution's audited financial statements.
• In certain situations, the reporting institution will report sponsored research in Column 4 that is attributable to the institution, but conducted through entities that are not consolidated. In such situations, the amount reported for column 4, on line 16, must equal 0 (see Section III.C.1 – Sponsored research).
• The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 21.
• The net asset balances, by fund, reported on this line, should also equal the net asset balances, by fund, at the beginning of the next year; that is, line 16 of the current year's annual return must equal line 1 of next year's annual return.

Net asset balances are comprised of:

The net asset balances reported on lines 17, 18, 19 and 20 agree with certain net asset balances in the institutions audited financial statements.

Line 17 Unrestricted net assets

• The net asset balance in column 9 should equal the accumulated surplus or deficit reported in the institution's audited financial statements.

Line 18 Investment in capital assets

• Investment in capital assets represents the funds expended to acquire capital assets, less accumulated amounts amortized over the estimated useful lives of the related capital assets. The funds expended are reduced by amounts financed by long term debt and, where applicable, deferred capital contributions. These funds are not available for other purposes since they have been invested in capital assets.
• The net asset balance in column 9 should equal the investment in capital assets reported in the institution's audited financial statements.

Line 19 Internally restricted net assets

• An increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section II.E.11).
• The net asset balance in column 9 should equal the internally restricted appropriations, including internal endowments, reported in the institution's audited financial statements.

Line 20 Externally restricted net assets

• The net asset balance in column 9 should equal the externally restricted funds, including external endowments, reported in the institution's audited financial statements.

Line 21 Net asset balances, end of year

• The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 16.

5. General Operating Expenditures by Function (Table 4)

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

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

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.E). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.E.8) and use of estimates (see Section II.E.14).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

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

(ii) Non-credit instruction

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

(iii) Library

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

(iv) Computing and communications

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

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

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

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

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

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

(v) Administration and academic support

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

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

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

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

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

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

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

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

(vi) Student services

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

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

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

(vii) Physical plant

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

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

(viii) External relations

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

6. Affiliation Report (Table 5)

For each reporting institution, there could be one or more separate legal entities that are related or affiliated to the reporting institution and for which financial data is included in the annual return (see Section II.E.1).

To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to identify and provide additional information in Table 5 for each such entity.

Depending upon an institution's circumstances, two parts of the affiliation report may be required. The first part is for entities consolidated in the institution's audited financial statements; the second is for entities not consolidated in the institution's audited financial statements, but for which some data is nevertheless included in the annual return.

(i) Part I: Separate Legal Entities Consolidated

Normally, an institution will report financial data in the annual return on the same basis as that used for its consolidated financial statements. This means that the financial data for a separate legal entity that is consolidated in the audited financial statements will be included in the annual return.

As an exception, there could be financial data for an affiliated entity that is included in the institution's consolidated financial statements, but not reported in the annual return. This exception could arise where an affiliated entity is also submitting an annual return as a member institution of CAUBO.

Information to be provided in the affiliation report for "entities consolidated" is based on the separate legal entities consolidated in the institution's financial statements and includes –

• Legal name of affiliated institution
• Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an "x" in the appropriate column. For further information see the section below on Categories of Affiliation.
• Basis of reporting – columns 8 and 9. Indicate with an "x" in the appropriate column whether the separate legal entity is included (I) in the annual return (the norm) or excluded (E) from the annual return (the exception).

(ii) Part II: Separate Legal Entities not Consolidated

Under certain conditions, institutions are permitted to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). This sponsored research data must be reported under column 4 (Entities not Consolidated) in the applicable Tables in the annual return. Part II of the affiliation report requests additional information on this data.

For clarity, financial data for a Charitable Foundation is only included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

Separate legal "entities not consolidated" are individually identified on lines 11 to 18 in the affiliation report when the amount reported in the annual return is over $100,000. For the entities individually identified, information to be provided includes –

• Legal name of affiliated institution
• Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an "x" in the appropriate column. For further information see the section below on Categories of Affiliation.
• Amount included in annual return – column 10. The amount for the separate legal entity must be over $100,000.

All other separate legal entities with amounts under $100,000 are to combined and reported on line 19.

The total amount reported on line 20 in column 10 must agree with the amount reported in Table 1, line 27, column 4 and with the amount reported in Table 2, line 24, column 4.

(iii) Categories of Affiliation

For the purposes of the affiliation report in Table 5, a parent institution is defined as a university with federated, affiliated or associated institutions, research institutes or hospitals. In the Guidelines and the affiliation report, the term affiliates and affiliatedinstitutions are used to simplify the text and refer to all federated, affiliated and associated entities. For the same reason, the term institution may refer to universities, university-colleges, colleges, institutes and hospitals.

An affiliatedinstitution is responsible for its own administration but does not have the power to grant degrees. An associated institution is a public or private education, health, or research oriented, legal entity that is neither federated nor affiliated with the parent institution, yet has academic, research, or administrative ties to that parent institution. A federated institution is responsible for its own administration and has the power to grant degrees, but during the term of federation agreement it suspends some or all of its degree-granting powers.

Please note that in the cases of affiliated and federated institutions, the parent institution supervises instruction in the programs covered by the federation or affiliation agreement, and grants degrees to the students who successfully complete those programs.

7. Other Federal Government Departments and Agencies – Grants and Contracts (Table 6)

Table 6 reports grants and contracts by federal government departments and agencies, other than the grants and contracts reported on lines 1 to 6 in Table 1. In section A in Table 6, a separate line is provided for reporting the federal government allocation for the Indirect Costs of Research. The column totals in Table 6 must agree with the amounts reported on line 7 (Other federal) in Table 1.

In section B in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on federal government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

8. Provincial Government Departments and Agencies – Grants and Contracts (Table 7)

Table 7 reports grants and contracts, including certain specific and earmarked provincial CFI matching grants, by provincial government departments and agencies. The column totals in Table 7 must agree with the amounts reported on line 8 in Table 1.

Grants and contracts from provincial government departments and agencies only include those from the province with jurisdiction. Grants and contracts from other provinces are reported on line 10 (Other provinces) in Table 1.

In section A (Ministry responsible) in Table 7, please report the following information on lines 1 and 2:

• Line 1: identify the primary provincial government department or agency responsible for the institution and report, by fund, the total of the grants and contracts received from that department or agency, excluding the CFI matching funds reported on line 2. The types of grants might include funding formula operating grants.
• Line 2: under column 3 or 4, as appropriate, for sponsored research, report the total of the specific grants received, if any, from the "Ministry responsible" that are earmarked as CFI matching funds.

In section B (Other) in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund. These types of departments and agencies are primarily funded by the provincial government and include Councils, Grants Commissions, and commissions and boards that perform various functions delegated to them by public authorities.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on provincial government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2015 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

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.

Table of contents

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Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
E-commerce

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file 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.

By selecting "Yes, this is the main activity.", you indicate that the description is applicable, and it describes the main economic activity which typically generates the most revenue for this business or organization.

By selecting "No, this is secondary activity." you indicate that the description is applicable, but that there is a different economic activity which typically generates more revenue for this business or organization. You will be given a chance to describe this business or organization’s main activity, and select an appropriate classification.

By selecting "No, this description is not applicable." you indicate that this description is not applicable as a main or a secondary activity of this business or organization. You will be given a chance to describe this business or organization’s main activity, and provide an appropriate classification.

If none of the above activities describes your main source of revenue, please call 1-800-972-9692 for further instructions.

Reporting period information

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

• May 1, 2014 to April 30, 2015
• June 1, 2014 to May 31, 2015
• July 1, 2014 to June 30, 2015
• August 1, 2014 to July 31, 2015
• September 1, 2014 to August 31, 2015
• October 1, 2014 to September 30, 2015
• November 1, 2014 to October 31, 2015
• December 1, 2014 to November 30, 2015
• January 1, 2015 to December 31, 2015
• February 1, 2015 to January 31, 2016
• March 1, 2015 to February 28, 2016
• April 1, 2015 to March 31, 2016

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

• September 18, 2014 to September 15, 2015 (e.g., floating year-end)
• June 1, 2015 to December 31, 2015 (e.g., a newly opened business)

Revenue

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

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

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

2. Rental and leasing

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

3. Commissions

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

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

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue - specify

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

9. Total revenue

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

Expenses

1. Cost of goods sold

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

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

Exclude all costs associated with: salaries, wages, benefits, commissions and subcontracts from question 1. These values should be included in question 2 and 3 below.

2. Employment costs and expenses

1. Salaries, wages and commissions

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

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

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees 

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

6. Utilities 

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

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

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunication

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services 

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

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

(sum of sub-questions 1 to 21)

Industry characteristics

Please exclude federal, provincial or territorial sales tax collected for remittance to a government agency.

1. Rental income - residential properties

Include:

• Apartments;
• Single family homes;
• Semi-detached or row houses.

Rental or leasing of residential space in houses, for use as the principal residence of a household

Houses are accommodation units in which each housing unit is separated from its neighbours by a ground-to-roof wall with no units either above or below. Includes single detached houses and attached houses such as side-by side town houses, row houses and doubles. May include additional facilities, such as parking and recreational amenities.

Exclude:

• Rental of land;
• Renting space for use as temporary accommodation, such as hotel rooms, cottages and camp sites.

Rental or leasing of residential space in apartments and similar housing units, for use as the principal residence of a household

These are units in which each housing unit is not separated from its neighbours by a ground to-roof wall and/or adjoins units constructed above or below, including apartments, duplexes, triplexes. May also include additional facilities, such as parking and recreational amenities.

Exclude:

• Rental of mobile homes, motor homes, and rooms in boarding houses and dormitories, when used as principal residences;
• Renting space for use as temporary accommodation, such as hotel rooms and camp sites.

2. Rental income - commercial / non-residential properties

Include:

• Shopping centres;
• Plazas;
• Stores;
• Office buildings;
• Factories;
• Warehouses;
• Recreational spaces;
• Convention spaces in hotels;
• Convention centres.

Rental or leasing of buildings or space within buildings or other facilities, for office and professional uses

Exclude:

• Rental of space for meetings, conventions and similar events;
• Rental of parking spaces.

Renting or leasing of buildings or space within buildings or other facilities, for commercial uses such as stores, restaurants, cinemas, bank branches and beauty salons

Include:

• Rental of sites on a “concession” basis at entertainment, sports and other venues and rental of commercial space in hotel and office building lobbies.

Exclude:

• Providing a location for the placement of vending machines.

Rental or leasing of buildings or space within buildings or other facilities, for use in manufacturing, storage, distribution and similar industrial activities

Include:

• Rental of space for research activities. Includes rental of space for these uses in industrial, manufacturing and research parks.

3. Rental income mini-warehouses and self-storage units

Include:

• Rooms;
• Compartments;
• Lockers;
• Containers;
• Outdoor spaces.

4. Other residential real estate rental

Rental or leasing of land for residential uses

Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rental of serviced lots in trailer and mobile home parks.

Other rental of residential space (e.g., mobile homes, motor homes, houseboats, rooms in boarding houses and dormitories when used as a principal residence)

5. Other commercial/non-residential real estate rental

Rental or leasing of land for non-residential uses

Property with buildings or other structures is treated as land if the value of the land is greater than the value of the structures. Include rent paid for the right to exploit inland surface waters for recreational or other purposes, including fishing.

Exclude:

• Rental of non-residential buildings and other facilities, including engineering structures;
• Rent, royalties or other payments paid for the right to explore or exploit deposits of minerals or fossil fuels;
• Providing a location for the placement outdoors of coin-operated machines such as children’s mechanical rides;
• Rental of parking spaces.

Other rentals of non-residential/commercial space (for banquets, parties, and social events, business conventions, theatres, sports venues, auditoriums, stadiums etc.).

6. Property management services

Please report revenue generated by managing real estate properties on behalf of the property owners.

Management of residential buildings, such as houses and apartments, on behalf of property owners

This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the building at the end of the renting contract, etc.

Management of non-residential buildings, such as office, retail and industrial space, on behalf of property owners

This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the building at the end of the renting contract, etc.

Land property management on behalf of property owners

This service may comprise activities such as: negotiation of lease agreements, screening prospective tenants, collection of rental payments, tenant relationship, administration of contracts for property services (e.g., cleaning, maintenance and security), contract renewal or recovery of the land at the end of the renting contract, etc.

7. Revenue from goods purchased for resale as is (drinks, food, games)

Include:

• Soft drinks;
• Food;
• Games;
• Laundry detergent, etc.

8. Other related sales

Include:

• Coin-operated laundry services;
• Parking;
• Bad debt recoveries;
• Operating subsidies;
• Any other operating revenue not reported above.

9. Total sales

The sum of amounts reported at question 1 to 8.

10. Percentage of total revenue from real estate investment trusts

Please report your percentage of total revenue from real estate investment trusts.

Selected expenditure information

Please report expenses excluding the portion of federal, provincial or territorial sales tax refunded by government. If your bookkeeping practices make this impossible, please indicate which refunds are included.

11. Property management fees paid

Please report expenses generated by hiring a property management firm to manage an owner’s real estate property.

12. Real estate commissions paid

Please report commissions paid to an agent or middleman for providing the service to the vendor or purchaser of bringing together the two parties to a transaction.

13. Value of inducements to tenants

Includes:

• Leasehold improvements;
• Loan interest;
• Free rent;
• Paid moving expenses.

Please only report the amount of expenses you capitalized during the reporting period.

14. Transfer taxes and lot levies paid

Please report expenses related to transfer taxes and lot levies.

15. Property taxes paid

Please report taxes paid on vacant land and buildings.

16. Mortgage interest paid

Please report the interest portion of the mortgage payments.

Excludes:

• Interest expenses related to bank loans.

Property information

17. Number of buildings owned and/or managed at year end

Please report the number of buildings you owned or managed at the end of the reporting period.

18. Number of rental units owned and/or managed at year end

Please report the number of units you owned or managed at the end of the reporting period.

19. Square feet rented or leased (commercial/non-residential only)

Please report the number of square feet you rented or leased at the end of the reporting period.

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.

Please provide a percentage breakdown of your sales by type of client.

Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada
   1. Individuals and households
      
      Please report the percentage of sales to individuals and households who do not represent the business or government sector.
       
   2. Businesses
      
      Percentage of sales sold to the business sector should be reported here.

Include:

• Sales to Crown corporations.

3. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)

Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.

Include:

• Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

Please report the share of total percentage to customers or clients located outside Canada including foreign businesses, foreign individuals, foreign institutions and/or governments.

Include:

• Sales to foreign subsidiaries and affiliates.

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licenses fees. It covers imported services and goods purchased outside Canada as well as the value of exported services and goods to clients/customers outside Canada. Please report also royalties, rights, licensing and franchise fees paid to and/or received from outside Canada. Services cover a variety of industrial, professional, trade and business services.

E-commerce

Mobile app

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

Company website

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

Third-party website

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

Electronic Data Interchange (EDI)

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

Manufacturing and Energy Division

I. Reporting instructions

The following provides information to assist in completing the Annual Survey of Secondary Distributors ofRefined Petroleum Products.

• There are 4 separate product tables: Motor Gasoline, Diesel Fuel Oil, Heating Fuel Oil and Heavy Fuel Oil.
• For each product, please report the total number of litres sold from January 1st to December 31st, 2013 in Canada by province or territory and by type of customer identified on lines 3 to 26 of the questionnaire.
• If exact numbers of litres sold are not available, please provide your best estimates.
• Please keep a copy of the questionnaire for your records.

For assistance in completing this questionnaire,please call: 1-866-445-4323.

II. Definitions

Motor Gasoline: All gasoline type fuels for internal combustion engines including any ethanol/methanol and othersimilar additives blended.

Diesel Fuel Oil: All grades of distillate fuel used for diesel engines used on road, off road, in marine and railroad transport, regardless of the tax status of the diesel sold (dyed/marked and clear diesel), including any biodieselblended with fuel.

Heating Fuel Oil: All distillate type fuels used for power burners. Include fuel oil no.1, fuel oil no. 2, fuel oil no. 3, stove oil, furnace fuel oil, gas oils and light industrial fuel. Include all heating fuel sales, including any biodiesel blended withfuel.

Heavy Fuel Oil: All grades of residual type fuels including low sulphur used for steam and electric power generation and steam and diesel motors installed on large marine vessels. Include fuel oil nos. 4, 5 and 6. Sometimes referredto as bunker fuel B or C.

III. Section A

NOTE: If you sold refined petroleum products blended with biofuels to your customers, please check off the appropriate circle in the column provided on each pageof the questionnaire.

Distribution of litres of fuel sold by type ofcustomers (including biofuels)

The following definitions relate to lines 1 to 27 of the questionnaire and provide some guidelines on howto report your sales by type of customers.

Line 1 - Total Number of Litres Used for Own Consumption
Report all amounts of refined petroleum products purchased that were used in company operations (i.e.,used for your vehicles or heating).

Line 2 - Total Number of Litres Sold (Including Biofuels)
Provide the total amount of litres of refined petroleum products available for re-sale. This amount excludes products purchased and used in company operations such as heating and transportation, and third partycarrier fuel.

Line 3 - Residential
Report all sales destined to be used in personal residences including single family residences, apartmentbuildings, apartment hotels, and condominiums.

Line 4 - Sales to Wholesalers and Dealers of Refined Petroleum Products
Report all sales to companies primarily engaged in the wholesaling or direct selling of refined petroleumproducts

Line 5 - Gasoline Stations (total litres sold from your own gasoline stations and to those owned by others)
Report all sales to companies primarily engaged in retailing motor fuels, whether or not the gasoline station is operated in conjunction with a convenience store, repair garage, restaurant or other type of operation. Companies that operate gasoline stations on behalf of their owners and receive a commission on the sale of fuels are also included. Exclude sales to marinas - include those at line 26, Other Commercial andInstitutional Sales.

Line 6 - Railway Transportation Companies and Support Activities
Report all sales to companies primarily engaged in operating railways. Sales to companies primarily engaged in the operation of long haul or mainline railways, short-haul railways, passenger railways and in providing specialized services to the rail transportindustry should also be included in line 6.

Line 7 - Road Transportation Companies and Support Activities
Report all sales to companies primarily engaged in the truck transportation of goods and in transit and ground passenger transportation (including urban transit systems, interurban and rural bus transportation, taxi and limousine services, school and employee bus transportation, charter bus industry, limousine service to airports and stations, shuttle services and special needs passenger transportation services), scenic and sightseeing transportation, and all sales to companies primarily engaged in providing specialized services to trucking companies, bus operators and other establishments using the road network. (examples:motor vehicle towing, snow removal)

Line 8 - Marine Transportation – Canadian Marine Vessels
Report all sales made in Canada to companies primarily engaged in the water transportation of passengers andgoods and provided by ships of Canadian registry (flag).

Line 9 - Marine Transportation – Foreign Marine Vessels
Report all sales made in Canada to companies primarily engaged in the water transportation of passengers andgoods and provided by ships of foreign registry (flag).

Line 10 - Food Manufacturers
Report all sales to companies primarily engaged in producing food for human or animal consumption. These companies typically sell to wholesalers or retailers, fordistribution to consumers.

Line 11 - Paper Manufacturers
Report all sales to companies primarily engaged inmanufacturing pulp, paper and paper products.

Line 12 - Iron and Steel Manufacturers
Report all sales to companies primarily engaged in smelting iron ore and steel scrap to produce pig ironin molten or solid form and in converting pig iron intosteel by the removal, through combustion in furnaces,of the carbon in the iron. Also include in line 12 salesto companies primarily engaged in manufacturing ironand steel pipe and tube, drawing steel wire, and rollingsteel shapes, from purchased steel and sales to ironand steel foundries.

Line 13 - Aluminum and Non-ferrous Metal
Manufacturing and Processing Companies Report all sales to companies primarily engaged in the making of aluminum and in the smelting, refining, rolling, drawing, extruding and alloying non-ferrous metals, except aluminum. Also include in line 13 salesto non-ferrous metal foundries.

Line 14 - Cement Manufacturers
Report all sales to companies primarily engaged in the production of clinker and subsequent grinding of clinkerusing either dry or wet production processes.

Do not include sales to manufacturers of ready-mix concrete or concrete products; these sales shouldreported on line 17 under sales to ‘Other Manufacturers’

Line 15 - Petroleum and Coal Products Manufacturers
Report all sales to companies primarily engaged in transforming crude petroleum and coal into intermediate and end products. The dominant process is petroleum refining, which separates crude petroleum into components or fractions through such techniques ascracking and distillation.

Line 16 - Chemical and Fertilizer Manufacturers
Report all sales to companies primarily engaged in manufacturing chemicals and chemical preparations,from organic and inorganic raw materials

Line 17 - Other Manufacturers
Report all sales to manufacturing companies not covered in lines 10 to 16. This category comprises companies which are primarily engaged in the followingmanufacturing activities:

• Beverage and Tobacco Product Manufacturing
• Textile Mills
• Textile Product Mills
• Clothing Manufacturing
• Leather and Allied Product Manufacturing
• Wood Product Manufacturing
• Printing and Related Support Activities
• Plastics and Rubber Products Manufacturing
• Clay Product and Refractory Manufacturing
• Glass and Glass Product Manufacturing
• Ready-Mix Concrete Manufacturing
• Concrete Pipe, Brick and Block Manufacturing and other concrete products manufacturing
• Lime and Gypsum Product Manufacturing
• Abrasive Product Manufacturing
• Fabricated Metal Product Manufacturing (Include sales to the following type of companies: Forging and stamping; Cutlery and hand tool manufacturing; Architectural and structural metals manufacturing; Boiler, tank and shipping container manufacturing; Hardware manufacturing; Spring and Wire product manufacturing; Machine Shops, Turned Product and Screw, Nut and Bolt Manufacturing; Coating, Engraving, Heat Treating and Allied Activities; Other Fabricated Metal Product Manufacturing)
• Machinery Manufacturing
• Computer and Electronic Product Manufacturing
• Electrical Equipment, Appliance and Component
• Manufacturing
• Transportation Equipment Manufacturing
• Furniture and Related Product Manufacturing
• Miscellaneous Manufacturing

Line 18 - Iron Mines
Report all sales to companies primarily engaged inmining, beneficiating or otherwise preparing iron ores.

Line 19 - Oil and Natural Gas Extraction and Support Activities
Report all sales to companies primarily engaged in exploration of and/or production of crude oil and natural gas, including whether by conventional or nonconventional methods (i.e. oil sands mining) and to companies primarily engaged in providing support services, on a contract or fee basis, required for the extraction of oil and gas (includes oil and gas contractdrilling, offshore drilling).

Line 20 - Other Mining and Support Activities
Report all sales to companies primarily engaged in mining activities other than iron mines and to companies primarily engaged in providing support services, on a contract or fee basis, required for the mining and quarrying of minerals. This category includes coal mines, metal ore mines (except iron mines reported online 18), non-metallic mineral mining and quarrying.

Examples: coal, gold, silver, lead/zinc, granite, asbestos, potash and diamond mines; sand, gravel, clay, ceramic and refractory minerals mining and quarrying, drainingand pumping of mines on a contract basis.

Line 21 - Forestry, Logging, Fishing and Support Activities
Report all sales to companies primarily engaged in growing and harvesting timber on a long production cycle (of ten years or more), in the commercial catching or taking of finfish, shellfish, and other marine animals from their natural habitats, and providing support services that are essential to forestry, logging andfishing;

Exclusion: aquaculture (please report sales to aquaculture companies under line 22)

Line 22 - Farmers, Hunters, Trappers and Support Activities
Report all sales to companies primarily engaged in growing crops, plants, vines, trees and their seeds; raising animals, producing animal products and fattening animals; commercial hunting and trapping, and operating and managing commercial game preserves and providing support services that are essential toagricultural and forestry production.

Examples: oilseed and grain farming, vegetable, fruit and tree nut farming, greenhouses, nurseries and floriculture production, tobacco and cotton farming,cattle ranching and farming, poultry and egg production, sheep and goat farming, aquaculture, apiculture, orchardfruit picking by hand, planting crops, animal breedingservices, reforestation services.

Line 23 - Construction Companies and Related Activities
Report all sales to companies primarily engaged in constructing, repairing and renovating buildings and engineering works, and in subdividing and developing land, and in trade activities generally needed in the construction of buildings and structures, such asmasonry, painting, or electrical work.

Examples: Construction of Buildings (residential and non-residential), Heavy and Civil Engineering Construction (Utility systems, road, street, bridge construction and land subdivision); Foundation, Structure, and Building Exterior Contractors (i.e. framing, masonry, glass, roofing, siding contractors, etc.); Building Equipment Contractors (electrical, plumbing, etc.); Building Finishing Contractors (drywall, painting, flooring, tile, finish carpentry and building finishing contractors); Other specialty trade contractors such crane rental with operator and companies primarily engaged in site preparation activities, such as excavating, grading anddemolition of buildings.

Line 24 - Public Administration
Report all sales to organisations primarily engaged in activities of a governmental nature, that is, the enactment and judicial interpretation of laws and their pursuant regulations, and the administration of programs basedon them.

Examples: federal, provincial/territorial, local, municipal and regional public administration; federal government’s defence services, crown corporations, Courts of Law (federal, provincial, municipal), immigration services; the Royal Canadian Mounted Police, provincial and municipal police services; federal, provincial and municipal correctional services; provincial and municipal fire-fighting services; federal and provincial labour and employment services; federal and provincial regulatory services (i.e. occupational safety and health standards services safety, alcoholic beverage control boards);aboriginal public administration, etc.

Line 25 - Electric Power Generation Companies
Report all sales to companies primarily engaged in the generation of bulk electric power by hydro-electric, fossil fuel, nuclear or other processes. Sales to Electric Power Transmission and distribution companies shouldbe reported in the ‘Other Commercial and Institutional Sales’ category (line 26).

Line 26 - Other Commercial and Institutional Customers
Report on line 26 all sales (total litres sold) to companiesnot covered in lines 3 to 25 of the questionnaire.

The ‘Other Commercial and Institutional Customers’ category comprises companies which are primarilyengaged in the following activities:

Electric Power Transmission and Distribution

• Natural Gas Distribution
• Water, Sewage and Other Systems
• Wholesale Trade (except fuel wholesalers)
• Retail Trade (except gasoline stations)
• Air Transport and Support Activities
• Pipeline Transportation companies
• Postal Services
• Couriers and Messengers
• Warehousing and Storage
• Information and Cultural Industries (software publishers, radio and television broadcasting, wired telecommunications carriers)
• Finance and Insurance (central banks, insurance carriers, pension funds)
• Real Estate and Rental and Leasing (lessors of real estate, activities related to real estate, consumer goods rental)
• Professional, Scientific and Technical Services (legal services, accounting, tax preparation, bookkeeping and payroll services)
• Management of Companies and Enterprises
• Administrative and Support, Waste Management and Remediation Services (employment services, business support services, waste collection)
• Educational Services (examples: elementary and secondary schools, community colleges, universities)
• Health Care and Social Assistance (examples: ambulatory health care services, hospitals, nursing and residential care facilities)
• Arts, Entertainment and Recreation Industries (examples: performing arts companies, heritage institutions, amusement parks, skiing facilities, marinas and arcades)
• Accommodation and Food Services (traveller accommodation, rooming and boarding houses, full-service restaurants)
• Other Services (except Public Administration), i.e. repair and maintenance, religious organizations, funeral services.

Example: if your company sold diesel fuel to marinas, hospitals, universities and real estate companies, then total numbers of litres of diesel fuel sold to all thesecustomers and report it on line 26.

Line 27 - Total Number of Litres Sold including Biofuels
Report the total number of litres of fuel, including all litres of biofuel blended with fuel, sold during the calendaryear. Line 27 is the sum of lines 3 to 26.

Please note that the amount reported on line 27 must be equal to amount reported in line 2.

IV. Section B: Biofuels

Motor gasoline

If you are blending ethanol or purchasing gasoline already blended with ethanol please report total number of litres of ethanol sold in lines 1a and/or line 2a. Do not report sales of ethanol not blendedto gasoline.

Line 1a - Total Number of Litres of Ethanol Sold (Blended by yourself)
If you purchased motor gasoline that did not contain any ethanol, please report total number of litres of ethanolthat you blended into the gasoline you sold

Line 1b - Please indicate source(s) of ethanol used; check all that apply
Check in the appropriate box to indicate the source ofethanol used. Check all that apply.

If not wheat or corn, check ‘Other’ and please specify the source in the box provided

Line 2a - Total Number of Litres of Ethanol Sold (Purchased Blended)
If you purchased motor gasoline already blended with ethanol, please report total number of litres of ethanol contained in the motor gasoline you sold.

Line 2b - Please indicate source(s) of ethanol used; check all that apply
Check in the appropriate box to indicate the source ofethanol used. Check all that apply.

If not wheat or corn, check ‘Other’ and please specify the source in the box provided.

Diesel fuel oil and heating fuel oil

The following instructions relate to the biofuels you blended with the diesel and heating fuels you sold. Do not report sales of biodiesel not blended to dieselor heating fuel.

Line 1 - Total Number of Litres of Biodiesel Sold
If you are selling Diesel Fuel Oil or Heating Fuel Oil blended with biodiesel, please report the number of litresof biodiesel sold.

Line 2 - Please Indicate Source(s) of Biodiesel Used Below. Check all that apply.
Please check all relevant circle boxes. If the source of biodiesel is not in the list provided, please check ‘Other’ and indicate the source in the boxprovided

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I. Preamble

II. General Information

III. Detailed Instructions for Institutions Reporting Financial Data

Text begins

I. Preamble

Financial Information of Universities and Colleges is an annual publication prepared by Statistics Canada for the Canadian Association of University Business Officers (CAUBO). CAUBO obtains the financial data for the publication by undertaking an annual survey of its degree granting member institutions. Users have indicated that the publication is a comprehensive reference source for the financial data of universities and colleges in Canada.

The financial data in the publication is based on an annual return completed and submitted by each member institution. The hard copy of the publication reports the financial data individually, by institution, and in aggregate, by province, region and nationally.

A. General

These Guidelines are intended to assist both users and preparers of the financial data reported in the annual return; specifically, these Guidelines will assist

• Users –
  • to understand the limitations of the financial data;
  • to understand the different and distinct purposes between an institution's audited financial statements, its internal management reports and its annual return; and,
  • to understand, in general terms, the prescribed reporting practices underlying the financial data in the annual return.
• Preparers –
  • to understand, in general terms, the users of the annual return and their information requirements;
  • to appreciate the differences between accounting principles for audited financial statements, internal management reports and prescribed reporting practices; and,
  • to appreciate that the financial data in the annual return must be consistent from one year to the next, and comparable between institutions.

The Guidelines are organized as follows:

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

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return form in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

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

B. Limitations

While users require financial data that are consistent from one year to the next and comparable between institutions, users must also appreciate that notwithstanding the use of detailed Guidelines to assist preparers, there are limitations in the comparability of the data. The data is most useful when aggregated and used for trend analysis. As users move from aggregated data to data that directly compares institutions, either individually or even between provinces or regions, the comparability of the data has limitations.

Limitations in the comparability of the data can result because of differences in the underlying accounting practices followed by institutions. Even the most stringent of reporting guidelines cannot eliminate differences resulting from different underlying accounting practices. Limitations can also result from other inherent differences. Institutional comparisons are subject to interpretation and clarification because of differences such as size, academic programs, structure, physical environment, management philosophy, and budgetary and accounting procedures. Interregional comparisons must also recognize differences such as various sources of funding, fiscal year-end dates varying from March 31st to June 30th, and variations in provincial policies and provincial funding responsibilities.

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

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

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

II. General Information

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

This section will assist users and preparers of the annual return to appreciate the differences between accounting principles for audited financial statements and prescribed reporting practices for the annual return. In addition, by understanding the information requirements of the users of the annual return, preparers should be better able to complete the annual return in a manner that encourages consistency in reported data for each institution over time and, in accordance with the Guidelines, facilitates comparability between institutions.

A. Financial Reporting by Institutions

As previously stated, the CAUBO annual return is a comprehensive reference source for the financial data of universities and colleges in Canada. The annual return, however, is not the only source for financial information for individual institutions. An institution's primary financial report is its annual financial statements.

An institution's financial statements are prepared in accordance with generally accepted accounting principles and are subject to audit by external auditors. The financial statements are a public document and represent an accounting by the institution's Board of its financial stewardship of the institution as a whole.

An institution's annual return is prepared in accordance with prescribed reporting practices. An institution's annual return is not subject to audit, but is reconciled to its audited financial statements. The annual return is also available to the public, but rather than representing an accounting of financial stewardship, the annual return provides financial data for statistical comparisons among institutions and for trend analysis.

These two reports serve different and distinct purposes. Using audited financial statements, detailed comparisons of financial data between institutions are difficult, if not impossible. For statistical comparisons between institutions and for trend analysis, users of the financial data should refer to the CAUBO annual return. While the CAUBO annual return reports financial data that is more comparable between institutions and lends itself to validation, users should be aware of the limitations in the comparability of the data (see Section I.B).

B. Users of the Annual Return

Participating institutions submit the completed annual return to CAUBO for data verification and compilation by Statistics Canada. Once compiled and published, comparative statistics can be calculated and analyzed either for all institutions combined or for a group of institutions based on one or more characteristics common to the group. Examples of common characteristics include size, location, graduate programs and medicine.

The financial data is used for many and varied purposes. For example, at the aggregate level, the annual return is the principal source of financial data for the estimates of higher education research and development expenditures that are reported in Canada, and reported internationally, for Canada. At the institutional level, the financial data is used to establish the eligibility levels for funding under programs such as the Canada Foundation for Innovation (CFI).

The financial data is available to many and varied users. Common users include Statistics Canada and clients of Statistics Canada, associations such as AUCC (Association of Universities and Colleges of Canada), granting councils, other Federal and Provincial government departments and agencies, university analysts and other internal university constituencies, and the external research community.

By identifying users of the annual return and understanding their information requirements, reporting practices that best meet user needs can be determined. A point that cannot be overemphasized, however, is that the financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and has been prepared in accordance with the Guidelines to facilitate comparability between institutions.

C. Prescribed Reporting Practices

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

In certain situations, however, GAAP permits individual institutions to choose between equally acceptable alternatives. To the extent institutions make different choices, the financial data, while consistent for one institution from one year to the next, may not be comparable between institutions. As an example, institutions can choose either the deferral or restricted fund method of revenue recognition, and reporting nuances of each method may make comparisons between institutions difficult.

In addition to the differences that exist between the financial data of institutions when they choose different practices from equally acceptable alternatives, the users of the annual return may require, in certain situations, financial data based on an accounting practice that deviates from GAAP. For example, users of capital expenditure data generally require line item reporting of income and expenditures based on the flow of funds, rather than on capitalized and amortized amounts.

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

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

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

D. Reconciliation to Audited Financial Statements

By following prescribed reporting practices, each institution will have one or more differences between its annual return and its audited financial statements. To ensure credibility of the financial data reported by an institution, each is required to reconcile the data in its annual return to its audited financial statements.

The reconciliation is reported in the Statement of Changes in Net Assets by Fund (Section III.C.4). While the types of items causing the differences between the two reports may vary among institutions, the number of such items is relatively few. The common reconciling items have been identified and can be reported on specified lines in the Statement of Changes in Net Assets by Fund.

E. Uniform Reporting Practices

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

1. Basis of Consolidation

For related and affiliated entities and except for certain research activities as noted below, each institution is to report financial data in the annual return on the same basis as that used for its consolidated financial statements. If the financial data for the entity is only reported in the notes to the consolidated financial statements, then the financial data is not reported in the annual return. To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to complete an affiliation report providing information for each legal entity that is consolidated with the annual return (see Section III.C.6 – Part I).

Sponsored research data are sometimes used for allocation purposes and users often look to the sponsored research reported by institutions as the main source of data for total funding of research activities of academic staff in Canada. As a result, institutions may wish to report separately certain additional research activities of their academic staff.  Therefore, as an exception to the above practice whereby financial data in the annual return is reported on the same basis as that used for the consolidated financial statements, institutions are permitted, under certain conditions, to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). Institutions that report sponsored research data that is conducted in entities that are not consolidated are required to complete an affiliation report identifying each non-consolidated entity and the amount included in the annual return (see Section III.C.6 – Part II).

Given the different relationships existing across Canada between institutions and their affiliated hospitals, for example, this exception will also increase the comparability of research data across institutions.

For clarity, the financial data for a Charitable Foundation will only be included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

2. Funds

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

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

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

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

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

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

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

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

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

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

3. Accrual Concept

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

Exceptions in the annual return to the accrual concept include –

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

4. Funds Flow Approach

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

For CAUBO reporting purposes, income and the corresponding expenditures are to be reported in the same fund (see Section II.E.9).

Where an institution defers the income noted above in its audited financial statements, the difference between the funds flow approach and the deferral method must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – line 11).

5. Guidance on Use of the Correct Fund

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

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

6. Capital Assets

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

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

The difference between the funds flow approach and capitalized and amortized expenditures must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – lines 9 and 10).

7.Vacation Pay, Pension Costs and Future Benefits

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

Where an institution accrues the expenditures noted above in its audited financial statements, the difference between the cash basis and the accrual basis must be a reconciling item in the Statement of Changes in Net Assets by Fund between the institution's annual return and its audited financial statements (see Section III.C.4 – lines 12 and 13).

8. Sales and Cost Recoveries

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

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

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

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

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

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

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

9. Interfund Transfers

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

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

The transfer of an operating surplus from the Ancillary fund to the General operating fund is an example of an interfund transfer. Other examples include interfund transfers approved by the institution's governing body. Interfund transfers are reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 5 and 8).

10. Gifts-In-Kind

Gifts-in-kind that are recorded in an institution's audited financial statements will be reported in the annual return as both an income and expenditure item. As an income and expenditure item, gifts-in-kind must be reported consistent with the CAUBO uniform reporting practices.

11. Internally Restricted Net Assets

Internally restricted net assets or fund balances are commonly referred to as appropriations or reserves. Changes in fund balances reported in an institution's financial statements occur in part as a result of approved transfers or the appropriation of funds for specific future purposes. For the annual return, an increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section III.C.4 – line 19).

12. Borrowing and Principal Repayment

The borrowing and repayment of principal will not be reported as income or expenditure. Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – lines 6 and 7). However, interest payments will be reported as expenditures in the appropriate fund.

13. Full Costing of Ancillary Services

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

14. Use of Estimates

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

15. Double Counting

In certain situations, an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return. These entities could be included in the annual return for either reason noted in the uniform reporting practice on "Basis of Consolidation" (see Section II.E.1). In such situations, the institution submitting the annual return must ensure that total income and total expenditures are only reported once. The types of income to be reported should correspond to the original source of the funds. The types of expenditures to be reported should correspond to the final use of the funds. The intervening disbursements or transfers of funds between related or affiliated entities should not be reported. Furthermore, the institution must ensure that the income and expenditures are reported in the same fund (see Section II.E.9).

Also, care should be exercised in situations where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting member institutions of CAUBO. This is particularly important in the case of large research grants such as Networks of Centres of Excellence, where one institution, the administrative centre, is responsible for disbursing funds to other participating institutions. In such situations, the reporting institution should report the funds received "net" of the funds disbursed or transferred. This practice avoids double counting of income and expenditures when annual return data is aggregated for provincial, regional and national totals.

III. Detailed Instructions for Institutions Reporting Financial Data

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

A. Comparable Financial Data

Normally, the criteria for placement of a particular income or expenditure item within a fund or function in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, the classification of activities or items of income and expenditure in the annual return may differ from the classification used by an institution in its financial statements or internal management reports. For example, health services and athletics are to be reported in the Student services function in the annual return (see Section III.C.5 – Student services) although they may be reported as ancillary services in the institution's financial statements or internal management reports.

The financial data reported by each institution will only be useful to users of the annual return when the data has been prepared consistently over time and is comparable to other institutions. In order to satisfy user information needs, preparers must comply with these Guidelines.

B. Annual Return

The detailed financial data requested in the annual return is reported in Tables 1 to 7. The contents of the annual return are as follows:

• General Information and Instructions
• Table 1. Income by Fund
• Table 2. Expenditures by Fund
• Table 3. Statement of Changes in Net Assets by Fund
• Table 4. General Operating Expenditures by Function
• Table 5. Affiliation Report
  • Part I: Separate Legal Entities Consolidated
  • Part II: Separate Legal Entities not Consolidated
• Table 6. Other Federal Government Departments and Agencies – Grants and Contracts
• Table 7. Provincial Government Departments and Agencies – Grants and Contracts

In certain situations, an institution may determine that while it has complied with the Guidelines, it has provided financial data that may not be comparable to other institutions. In such situations, the institution can provide either accompanying notes of explanation, or observations and comments in the space provided at the bottom of each Table. This additional information would be useful for Statistics Canada in its review of the annual return for reasonableness. Examples could be any "material" extraordinary or non-recurring income or expenditure item included in a fund and/or functional area.

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

Preparers should recognize that users of the annual return are prepared to accept reasonable allocations where exact numbers are not available (see Section II.E.14).

C. Definitions, Explanations and Examples

The funds are discussed first to assist the preparer to segregate the various income and expenditure items for reporting purposes. The financial data should be reported by fund in Tables 1, 2, 3, 6 and 7 of the annual return. Following the discussion of funds, the financial data to be reported on the applicable lines in each Table is discussed.

1. Funds

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

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

Preparers should note the following:

• restricted funds include both external and internal restrictions,
• income and expenditure within Sponsored research is separately reported for entities consolidated and entities not consolidated (see Section II.E.1),
• interfund transfers should be minimized by reporting income and the corresponding expenditure in the same fund (see Section II.E.9),
• differences resulting from compliance with the uniform reporting practices in these Guidelines (see Section II.E) and the principles followed in the institution's financial statements will be reconciling items in the Statement of Changes in Net Assets by Fund (see Section III.C.4).

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

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

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

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

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

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

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

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

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

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

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

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

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

• the entity not consolidated must be an affiliated institution as established by an affiliation agreement with the reporting institution. The term affiliated institution refers to all federated, affiliated and associated entities (see Section III.C.6).
• academic staff from the reporting institution lead the sponsored research project and conduct the research at the non-consolidated affiliated institution,
• the financial data (income and expenditure) for the sponsored research are reported in the financial statements of the non-consolidated affiliated institution, and
• the sponsored research would be reported in the Sponsored research fund had the research been conducted at the reporting institution, rather than at the affiliated institution.

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

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

Institutions that report sponsored research for such entities are required to

• acknowledge and represent in the Transmittal Letter that the four conditions above have been met, and
• complete Part II of Table 5 identifying each entity and the amounts reported in the annual return (see Section III.C.6).

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

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

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

To report expenditures, full costing of ancillary services is required (see Section II.E.13). The preferred method of reporting internal cost recoveries or cost allocations is direct allocation, but where direct allocation is not possible or feasible, the internal cost recoveries can be reported under a separate expenditure line item (see Section II.E.8). Any capital items purchased directly from Ancillary income are to be reported in the Ancillary fund on the appropriate expenditure line.

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

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

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

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

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

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

Expenditures incurred to earn investment income are to be reported "net" of the investment income. Investment income that is used to preserve the capital value of the Endowment fund is reported as income in the Endowment fund.

2. Income by Fund (Table 1)

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

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

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

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

Borrowings will not be reported as income (see Section II.E.12). Any such amounts, however, will be separately reported on the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 6).

The six major categories of income are –

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

(i)  Government departments and agencies – grants and contracts

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

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

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

To avoid double counting of government grants and contracts, income must only be reported once. In other words, where an institution receives funds and subsequently disburses or transfers all or part of the funds to one or more related or affiliated entities that are included in the annual return, the transfers must be eliminated (see Section II.E.15).

Furthermore, and again to avoid double counting, where a reporting institution receives funds and subsequently disburses or transfers all or part of the funds to other reporting institutions of CAUBO, the funds received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

Federal

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

The line items under "federal" are as follows:

Line 1 Social Sciences and Humanities Research Council (SSHRC)

Line 2 Health Canada

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

Line 3 Natural Sciences and Engineering Research Council (NSERC)

Line 4 Canadian Institutes of Health Research (CIHR)

Line 5 Canada Foundation for Innovation ( CFI )

• CFI income is reported under the Sponsored Research fund.

Line 6 Canada Research Chairs

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

Line 7 Other federal (see Table 6)

• Income from all other federal government departments and agencies is reported on this line with the details provided in Table 6 (see Section III.C.7). This would include grant allocations for the Indirect Costs of Research. A separate line is provided in Table 6 for Indirect Costs of Research.

Other

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

The line items under "other" are as follows:

Line 8 Provincial (see Table 7)

• Income from provincial government departments and agencies, including provincial CFI matching grants, is reported on this line with the details provided in Table 7 (see Section III.C.8).
• Provincial CFI matching income from the Ministry responsible for the institution is reported under the Sponsored research fund.

Line 9 Municipal

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

Line 10 Other provinces

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

Line 11 Foreign

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

(ii) Tuition and other fees

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

Line 12 Credit course tuition

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

Line 13 Non-credit tuition

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

Line 14 Other fees

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

(iii) Donations, including bequests

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

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

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

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

Line 15 Individuals

• This line includes families.

Line 16 Business enterprises

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

Line 17 Not-for-profit organizations

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

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

(iv) Non-government grants and contracts

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

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

Line 18 Individuals

• This line includes families.

Line 19 Business enterprises

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

Line 20 Not-for-profit organizations

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

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

(v) Investment income

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

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

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

Line 21 Endowment

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

Line 22 Other investment

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

(vi) Other

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

Line 23 Sale of services and products

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

Line 24 Miscellaneous

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

3. Expenditures by Fund (Table 2)

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

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

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

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

The repayment of principal will not be reported as an expenditure (see Section II.E.12). Any such amounts, however, will be separately reported in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 7).

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

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

Salaries and wages

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

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

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

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

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

Academic salaries

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

Line 1 Academic ranks

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

Line 2 Other instruction and research

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

Line 3 Other salaries and wages

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

Line 4 Benefits

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

Line 5 Travel

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

Line 6 Library acquisitions

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

Line 7 Printing and duplicating

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

Line 8 Materials and supplies

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

Line 9 Communications

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

Line 10 Other operational expenditures

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

Line 11 Utilities

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

Line 12 Renovations and alterations

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

Line 13 Scholarships, bursaries and prizes

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

Line 14 Externally contracted services

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

Line 15 Professional fees

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

Line 16 Cost of goods sold

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

Line 17 Interest

• This line includes all interest expenditures to service debts of the institution. Examples include bank interest, mortgage or debenture interest and related charges, and the interest component of installment or lease payments.
• Repayments of principal such as principal reductions on loans, mortgages, debentures or repayable grants are not reported as expenditures (see Section II.E.12).

Line 18 Furniture and equipment purchase

• This line includes laboratory equipment (other than consumables), computing equipment and computer software packages, administrative equipment and furnishings (including carpets and drapery), copying and duplicating equipment, and maintenance equipment. Installation expenditures for the above items are to be included as part of their cost.
• This line also includes installment payments and payments under lease purchase contracts, where the lease is a capital lease for accounting purposes. The interest component of any such payments should be reported on line 17.
• This line includes small dollar equipment and computer software items that would normally be expensed in the accounting records of the institution.
• Furniture and equipment purchases are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
• Provisions for the replacement of furniture and equipment are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 19 Equipment rental and maintenance

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

Line 20 Internal sales and cost recoveries

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

Line 21 Sub-total

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

Line 22 Buildings, land and land improvements

• Buildings include all expenditures that are normally considered part of the construction cost as well as costs incurred during the construction period such as utilities. Land and land improvements include acquisition costs and site preparation such as landscaping, sewers, tunnels and roads. All fees and planning costs related to buildings, land and land improvements are also included.
• Furniture and equipment purchases are reported on line 18.
• The expenditures for buildings, land and land improvements are reported under the same fund as the corresponding income (see Section II.E.6). For example, purchases made from CFI grants are reported under Sponsored research (see Section III.C.1 – Sponsored research). Purchases made or to be made from current or future ancillary services income are to be reported under Ancillary (see Section III.C.1 – Ancillary).
• Amortization is not reported as an expenditure, but is included as a reconciling item in the Statement of Changes in Net Assets by Fund (see Section III.C.4 – line 10).
• Provisions for the replacement of buildings are considered to be transfers to appropriation or reserve accounts; consequently, such provisions are not to be reported as expenditures (see Section II.E.11).

Line 23 Lump sum payments

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

4. Statement of Changes in Net Assets by Fund (Table 3)

The Statement of Changes in Net Assets by Fund identifies, for each fund in the annual return, the changes between the net asset balances at the beginning of the year and the net asset balances at the end of the year. The changes between the beginning and ending net asset balances are more than the difference between total income (Table 1, line 27) and total expenditures (Table 2, line 24). The changes also result from the addition and deduction of transactions that are neither income nor expenditures. These transactions are reported on lines 4 to 7 and include prior year adjustments, interfund transfers, borrowings, and the principal portion of debt repayments.

In addition, the statement identifies the uniform reporting practices that cause differences between the institution's annual return and its audited financial statements (see Section II.D). While the specific types of items causing the differences may vary among institutions, the number of such items is relatively few. These items are reported on lines 8 to 15. The uniform reporting practices that cause the differences include funds flow (see Section II.E.4), capital assets (see Section II.E.6), and vacation pay, pension costs and future benefits (see Section II.E.7).

The Statement of Changes in Net Assets by Fund, then, reconciles the net asset balances at the beginning of the year with the net asset balances at the end of the year. As more clearly indicated in the details for lines 16 to 21, both the beginning and ending net asset balances are based on information reported in the institution's audited financial statements.

The details of each line in the statement are as follows:

Line 1 Net asset balances, beginning of year

• The net asset balances, by fund, at the beginning of the year must equal line 16 of the prior year's return.

Line 2 Income (Table 1, line 27)

• This line must equal the total reported in Table 1 (Income by Fund), line 27.

Line 3 Expenditures (Table 2, line 24)

• This line must equal the total reported in Table 2 (Expenditures by Fund), line 24.

Line 4 Prior year adjustments

• This line should be used infrequently and generally only when the net asset balances reported in the audited financial statements at the end of the prior year have been subsequently adjusted.
• An example of a prior year adjustment includes a retroactive change in accounting policies.

Line 5 Interfund transfers

• Institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures.
• Where the amount of an interfund transfer is not material to an institution's reported financial data, the amount should be restated to an appropriate fund.
• After following the above guidelines, any remaining interfund transfers would be reported on this line. An example would be the transfer of an operating surplus from the Ancillary fund to the General operating fund. Other examples include transfers approved by the institution's governing body.
• The total in column 9 on line 5 must equal 0.

Line 6 Add: borrowings

• This line reports debt borrowings (see Section II.E.12).

Line 7 Deduct: principal portion of debt repayments

• This line reports repayment of principal (see Section II.E.12).
• Repayments of principal include principal reductions on loans, mortgages, debentures or repayable grants.
• Interest to service debts of the institution is reported as an expenditure (see Section III.C.3 – line 17).

Line 8 Interfund reallocations

• Normally, the criteria for placement of a particular income or expenditure item within a fund in the annual return is the same as that used by an institution in its financial statements or internal management reports. However, where the Guidelines specifically designate the placement of an item, the item must be shown under the designated heading regardless of the institution's practice. Consequently, items may be classified under one fund for the purposes of an institution's annual return, but a different fund in its audited financial statements or internal management reports (see Section III.A).
• In addition, institutions have been encouraged to minimize interfund transfers in the annual return by reporting income and the corresponding expenditures under the same fund (see Section II.E.9). For example, capital expenditures are to be reported under the same fund as the corresponding income. Investment income earned on trust and endowment funds is to be reported under the same fund as the corresponding expenditures. To the extent interfund transfers have been minimized, items may be classified under one fund for the purposes of the institution's annual return, but a different fund in its audited financial statements.
• Differences in ending net asset balances, by fund, between the annual return and audited financial statements resulting from the above guidelines, can be adjusted on line 8. Column 9, the total for all interfund reallocations reported on line 8, must equal 0.

Line 9 Add: capital expenditures

• Funds used to acquire capital assets have been reported as expenditures in the annual return based on the funds flow approach (see Section II.E.6). This line reports the difference between capital asset expenditures as reported in the annual return and the same amounts that have been capitalized during the year in the audited financial statements.
• This line also includes differences that result from installment payments and payments under lease purchase contracts where the lease is a capital lease for accounting purposes (see Section III.C.3 – line 18).
• The differences that result from amortizing capital assets are reported on line 10.

Line 10 Deduct: amortization

• Funds used to acquire capital assets have been capitalized in the audited financial statements and amortized on an annual basis (see Section II.E.6). This line reports the amortization expense that has been recorded in the audited financial statements.
• The differences that result upon the acquisition of capital assets are reported on line 9.

Line 11 Add or deduct: deferred income

• Certain restricted income not expended in the year is reported in the annual return following a funds flow approach (see Section II.E.4). This line reports the difference between amounts that have been reported as income in the annual return following a funds flow approach and the same amounts that have been reported as income in the audited financial statements following the deferral method.

Line 12 Add or deduct: pension costs and vacation pay accrual

• Vacation pay and pension costs are reported in the annual return on a cash basis (see Section II.E.7). This line reports the difference between amounts that have been reported as expenditures in the annual return on a cash basis and the same amounts that have been reported as expenditures in the audited financial statements on an accrual basis.

Line 13 Add or deduct: future cost of employee benefits

• Future cost of employee benefits are reported on this line and represent employee benefit costs not already reported in the annual return on a cash basis. An example would be the cost of future benefits on early retirement programs.

Line 14 Add or deduct: related or affiliated entities

• In certain situations, the reporting institution may report financial data for a related or affiliated entity in its audited financial statements, but not report the same data in its annual return (see Section III.C.6 – Part I). In such situations, the change in the net asset balances of the related or affiliated entity between the beginning of the year and the end of the year should be reported on this line.

Line 15 Add or deduct: other

• This line reports any other amounts such as the net book value of asset disposals where there are differences between the institution's annual return and its audited financial statements.
• For amounts reported on this line, provide details in the "Observations and Comments" space at the bottom of the Table.

Line 16 Net asset balances, end of year

• For a number of institutions, the audited financial statements may not specifically disclose net asset balances, by fund, in a format similar to the annual return. As a minimum, total net asset balances reported in column 9 should equal the total net assets reported in the institution's audited financial statements.
• In certain situations, the reporting institution will report sponsored research in Column 4 that is attributable to the institution, but conducted through entities that are not consolidated. In such situations, the amount reported for column 4, on line 16, must equal 0 (see Section III.C.1 – Sponsored research).
• The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 21.
• The net asset balances, by fund, reported on this line, should also equal the net asset balances, by fund, at the beginning of the next year; that is, line 16 of the current year's annual return must equal line 1 of next year's annual return.

Net asset balances are comprised of:

The net asset balances reported on lines 17, 18, 19 and 20 agree with certain net asset balances in the institutions audited financial statements.

Line 17 Unrestricted net assets

• The net asset balance in column 9 should equal the accumulated surplus or deficit reported in the institution's audited financial statements.

Line 18 Investment in capital assets

• Investment in capital assets represents the funds expended to acquire capital assets, less accumulated amounts amortized over the estimated useful lives of the related capital assets. The funds expended are reduced by amounts financed by long term debt and, where applicable, deferred capital contributions. These funds are not available for other purposes since they have been invested in capital assets.
• The net asset balance in column 9 should equal the investment in capital assets reported in the institution's audited financial statements.

Line 19 Internally restricted net assets

• An increase or transfer to appropriations should not be recorded as an expenditure, nor should a decrease or transfer from appropriations be recorded as income (see Section II.E.11).
• The net asset balance in column 9 should equal the internally restricted appropriations, including internal endowments, reported in the institution's audited financial statements.

Line 20 Externally restricted net assets

• The net asset balance in column 9 should equal the externally restricted funds, including external endowments, reported in the institution's audited financial statements.

Line 21 Net asset balances, end of year

• The net asset balances, by fund, reported on this line, should equal the net asset balances, by fund, reported on line 16.

5. General Operating Expenditures by Function (Table 4)

Expenditures by Fund (see Section III.C.3) and this section of the Guidelines are very similar in that types of expenditures are identified on the left-hand side of both Tables. Table 2, however, is organized by fund, and Table 4 is organized by operational or functional areas, within the General operating fund, that represent the major areas of institutional activity. The functions are Instruction and non-sponsored research, Non-credit instruction, Library, Computing and communications, Administration and general, Student services, Physical plant and External relations. These functions are reported in columns 1 to 7, with the total of the functions reported in column 8. The amounts in Column 8 should be identical to the amounts in Table 2, Column 1 (General operating).

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

In reporting General operating fund expenditures by function, preparers should be familiar with the uniform reporting practices (see Section II.E). In particular, preparers should be familiar with the practices on internal and external cost recoveries (see Section II.E.8) and use of estimates (see Section II.E.14).

The functions in the General operating fund are as follows:

(i) Instruction and non-sponsored research

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

(ii) Non-credit instruction

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

(iii) Library

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

(iv) Computing and communications

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

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

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

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

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

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

(v) Administration and general

The Administration and general 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 general.

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

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

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

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

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

(vi) Student services

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

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

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

(vii) Physical plant

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

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

(viii) External relations

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

6. Affiliation Report (Table 5)

For each reporting institution, there could be one or more separate legal entities that are related or affiliated to the reporting institution and for which financial data is included in the annual return (see Section II.E.1).

To allow users to better understand the contents of the annual return and its limitations, each reporting institution is required to identify and provide additional information in Table 5 for each such entity.

Depending upon an institution's circumstances, two parts of the affiliation report may be required. The first part is for entities consolidated in the institution's audited financial statements; the second is for entities not consolidated in the institution's audited financial statements, but for which some data is nevertheless included in the annual return.

(i) Part I: Separate Legal Entities Consolidated

Normally, an institution will report financial data in the annual return on the same basis as that used for its consolidated financial statements. This means that the financial data for a separate legal entity that is consolidated in the audited financial statements will be included in the annual return.

As an exception, there could be financial data for an affiliated entity that is included in the institution's consolidated financial statements, but not reported in the annual return. This exception could arise where an affiliated entity is also submitting an annual return as a member institution of CAUBO.

Information to be provided in the affiliation report for "entities consolidated" is based on the separate legal entities consolidated in the institution's financial statements and includes –

• Legal name of affiliated institution
• Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an "x" in the appropriate column. For further information see the section below on Categories of Affiliation.
• Basis of reporting – columns 8 and 9. Indicate with an "x" in the appropriate column whether the separate legal entity is included (I) in the annual return (the norm) or excluded (E) from the annual return (the exception).

(ii) Part II: Separate Legal Entities not Consolidated

Under certain conditions, institutions are permitted to report separately sponsored research that is granted to academic staff of the reporting institution, but conducted in entities that are not consolidated (see Section III.C.1 – Sponsored research). This sponsored research data must be reported under column 4 (Entities not Consolidated) in the applicable Tables in the annual return. Part II of the affiliation report requests additional information on this data.

For clarity, financial data for a Charitable Foundation is only included in the annual return if the Charitable Foundation is consolidated in the financial statements of the institution.

Separate legal "entities not consolidated" are individually identified on lines 11 to 18 in the affiliation report when the amount reported in the annual return is over $100,000. For the entities individually identified, information to be provided includes –

• Legal name of affiliated institution
• Category of affiliation – columns 1 to 7. Indicate the category of affiliation with an "x" in the appropriate column. For further information see the section below on Categories of Affiliation.
• Amount included in annual return – column 10. The amount for the separate legal entity must be over $100,000.

All other separate legal entities with amounts under $100,000 are to combined and reported on line 19.

The total amount reported on line 20 in column 10 must agree with the amount reported in Table 1, line 27, column 4 and with the amount reported in Table 2, line 24, column 4.

(iii) Categories of Affiliation

For the purposes of the affiliation report in Table 5, a parent institution is defined as a university with federated, affiliated or associated institutions, research institutes or hospitals. In the Guidelines and the affiliation report, the term affiliates and affiliatedinstitutions are used to simplify the text and refer to all federated, affiliated and associated entities. For the same reason, the term institution may refer to universities, university-colleges, colleges, institutes and hospitals.

An affiliatedinstitution is responsible for its own administration but does not have the power to grant degrees. An associated institution is a public or private education, health, or research oriented, legal entity that is neither federated nor affiliated with the parent institution, yet has academic, research, or administrative ties to that parent institution. A federated institution is responsible for its own administration and has the power to grant degrees, but during the term of federation agreement it suspends some or all of its degree-granting powers.

Please note that in the cases of affiliated and federated institutions, the parent institution supervises instruction in the programs covered by the federation or affiliation agreement, and grants degrees to the students who successfully complete those programs.

7. Other Federal Government Departments and Agencies – Grants and Contracts (Table 6)

Table 6 reports grants and contracts by federal government departments and agencies, other than the grants and contracts reported on lines 1 to 6 in Table 1. In section A in Table 6, a separate line is provided for reporting the federal government allocation for the Indirect Costs of Research. The column totals in Table 6 must agree with the amounts reported on line 7 (Other federal) in Table 1.

In section B in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 6, where the aggregate grants and contracts provided by a separate federal government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on federal government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.

8. Provincial Government Departments and Agencies – Grants and Contracts (Table 7)

Table 7 reports grants and contracts, including certain specific and earmarked provincial CFI matching grants, by provincial government departments and agencies. The column totals in Table 7 must agree with the amounts reported on line 8 in Table 1.

Grants and contracts from provincial government departments and agencies only include those from the province with jurisdiction. Grants and contracts from other provinces are reported on line 10 (Other provinces) in Table 1.

In section A (Ministry responsible) in Table 7, please report the following information on lines 1 and 2:

• Line 1: identify the primary provincial government department or agency responsible for the institution and report, by fund, the total of the grants and contracts received from that department or agency, excluding the CFI matching funds reported on line 2. The types of grants might include funding formula operating grants.
• Line 2: under column 3 or 4, as appropriate, for sponsored research, report the total of the specific grants received, if any, from the "Ministry responsible" that are earmarked as CFI matching funds.

In section B (Other) in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is in excess of $100,000, identify the department or agency and report the amount, by fund.

On line C in Table 7, where the aggregate grants and contracts provided by a separate provincial government department or agency is less than $100,000, combine the departments and agencies and report the total amount, by fund. These types of departments and agencies are primarily funded by the provincial government and include Councils, Grants Commissions, and commissions and boards that perform various functions delegated to them by public authorities.

Please note that double counting of government grants and contracts is to be avoided and in certain situations grants or contracts received should be reported "net" of the funds disbursed or transferred (see Section II.E.15).

For additional information on the funds and on provincial government grants and contracts, preparers should refer to Section III.C.1 (Funds) and Section III.C.2 (Income by Fund), with particular emphasis in Section III.C.2 on the details in the government departments and agencies – grants and contracts category.