Methodology used to create enterprise size and financial ratios

Description

Enterprise-size breakdown of the AFTS provides key insights into the economic contributions of firms of different sizes. Micro, small, and medium-sized enterprises (SMEs) are of particular interest given their significant contribution to employment, entrepreneurship, and regional economic development.

Financial ratios by enterprise size are designed to track the performance and financial health of Canadian industries over time and across a range of dimensions, including liquidity, solvency, profitability, and efficiency. These ratios may also be used by enterprises to benchmark their performance against that of their peers.

Data sources and methodology

The AFTS provides a measure of financial position and performance of incorporated enterprises by industry aggregations. They are used by a wide variety of economists and industry analysts in both the private and government sectors. They are also used as the benchmark for the quarterly estimates of corporate profits in the Canadian System of National Accounts (CSNA). To derive size classifications for Canadian enterprises, a two-step process was employed. In the first step, enterprise-level AFTS data were integrated, where possible, with number of jobs following a hierarchical sourcing approach: employment estimates from the Survey of Employment, Payrolls and Hours (SEPH) were used when available, followed by PD7 administrative data, and finally from profiled employee numbers from the Business Register.  

Enterprise size classifications were determined based on the number of jobs. Enterprises with fewer than 10 jobs were classified as micro enterprises; those with 10 to 99 jobs as small enterprises; those with 100 to 499 jobs as medium enterprises; and those with 500 or more jobs as large enterprises.

For enterprises where information on the number of jobs was unavailable, enterprise size was determined through imputation using operating revenues. Enterprises with operating revenues below $5 million were classified as micro enterprises; those with operating revenues between $5 million and $24.9 million as small enterprises; those with operating revenues between $25 million and $74.9 million as medium enterprises; and those with operating revenues of $75 million or more as large enterprises.

Estimates for size groups with a small number of enterprises are suppressed for confidentiality purposes. These suppressed values are denoted by an "x".

Data accuracy

Differences in business activities, cost structures, and balance sheet composition across industries limit the comparability of financial ratios. These structural differences mean that financial ratios are most informative when examined over time within the same industry rather than through cross-industry, point-in-time comparisons.

Although ratio analysis can assist in managing and analyzing a business, a proper financial analysis of the business requires more tools than just ratio analysis. Consequently, financial ratios should be considered as part of a broader analytical framework rather than used in isolation.

Upper and lower limits were applied to firms with extensively high ratios to prevent industry data being distorted by extreme values, data errors or very small denominators. These limits will be shown in each formula definition.

Ratios that are not appropriate or meaningful for a given industry, or that cannot be calculated due to a zero or negative denominator, are suppressed and represented by a ".." symbol.

Definitions

Current assets: Cash and deposits + Accounts receivable, net value + Inventory + Financial leases and lease contracts

Current liabilities: Accounts payable and income tax payable + Non-affiliate security borrowing with maturity of less than a year

Interest expenses: Interest expense on debt securities + Interest expense on amounts owing to affiliates + Interest expense on mortgages + Other interest expenses

Financial Ratios

Quick ratio : The quick ratio is calculated as the ratio of current assets excluding inventories to current liabilities. The quick ratio measures a company's ability to immediately meet its short-term obligations using its most liquid assets and used to evaluate the strength of a company's cash position. This ratio is generally applicable to firms operating in the non-financial industry. Extreme ratios have been defaulted to the following upper limits (50) and lower limits (-50).

Current ratio : The current ratio is calculated as the ratio of current assets to current liabilities. It measures the ability to pay short-term debts easily when they become due. This ratio is generally applicable to firms operating in the non-financial industry. Extreme ratios are defaulted to the following upper limits (20) and lower limits (-20).

Debt to equity ratio: The debt-to-equity ratio is calculated as the ratio of total liabilities to total equity. It indicates the extent to which a firm relies on borrowed funds to finance its operations. Firms that rely heavily on borrowed funds are said to be highly leveraged. This ratio is generally applicable to firms operating in all industries. Extreme ratios are defaulted to the following upper limits (20) and lower limits (-20).

Debt to assets ratio: The debt-to-assets ratio is calculated as the ratio of total liabilities to total assets. It tells what portion of the assets are financed by debt and other liabilities. This ratio is generally applicable to firms operating in all industries. Extreme ratios are defaulted to the following upper limits (100%) and lower limits (-100%).

Interest coverage ratio: The interest coverage ratio is calculated as the ratio of net income before taxes to investment interest expense. This ratio measures the ability to pay interest charges on debt and to protect creditors from interest payment default. It indicates the number of dollars of earnings available to pay interest for every dollar of interest expense incurred. This ratio is generally applicable to firms operating in the non-financial industry. Extreme ratios are defaulted to the following upper limits (50) and lower limits (-50).

Operating margin: The operating margin is calculated as the ratio of operating profit to operating revenue. Operating profit is the net result of the principal business activities of a firm. This ratio indicates management's ability to generate earnings from the principal business activities of a firm. This ratio is generally applicable to firms operating in the non-financial industry. Extreme ratios are defaulted to the following upper limits (100%) and lower limits (-100%).

Pre-tax profit margin: The pre-tax profit margin is calculated as the ratio of net income before taxes to operating revenue. It indicates how many cents of a revenue dollar remain in earnings after all expenses, except income tax expense, are deducted. The ratio is expressed as a percentage of operating revenue. This ratio is generally applicable to firms operating in all industries. Extreme ratios are defaulted to the following upper limits (100%) and lower limits (-100%).

Net profit margin: The net profit margin is calculated as the ratio of net income to operating revenue. It tells how many cents of a revenue dollar remain in the net earnings after all expense deductions. It reflects a firm's management ability to control the level of costs or expenses relative to sales revenue. This ratio is generally applicable to firms operating in all industries. Extreme ratios are defaulted to the following upper limits (100%) and lower limits (-100%).

Return on equity: Return on equity is calculated as the ratio of net income to total equity. This ratio measures how effectively a company uses shareholders' equity to generate net income. This ratio is generally applicable to firms operating in all industries. Extreme ratios are defaulted to the following upper limits (75%) and lower limits (-75%).

Return on assets: Return on assets is calculated as the ratio of net income to total assets. This ratio measures how efficient a firm is when using assets to generate profits. This ratio is generally applicable to firms operating in the financial industry. Extreme ratios are defaulted to the following upper limits (75%) and lower limits (-75%).

Asset turnover: Asset turnover is calculated as the ratio of total revenue to total assets. This ratio measures how efficient a firm is when using assets to generate revenues. This ratio is generally applicable to firms operating in the non-financial industry. Extreme ratios are defaulted to the following upper limits (50) and lower limits (-50).

Gross Insurance Service Ratio: The gross insurance service ratio is calculated as the ratio of insurance expenses to insurance revenues. The ratio is the percentage of costs to deliver insurance in relation to the revenues collected. The ratio indicates underwriting profitability from insurance services. This ratio is generally applicable to firms operating in the property and casualty insurance industry. This ratio differs from the industry definition, which classifies the gross insurance service ratio as insurance service expenses divided by total insurance revenue. Extreme ratios are defaulted to the following upper limits (150%) and lower limits (0%).

Inventory turnover: Inventory turnover is calculated as the ratio of the cost of goods sold to inventories. This ratio is a measure of the adequacy of inventory for the volume of business and how efficiently management turns over the inventory in over a certain period. This ratio is generally applicable to firms operating in the manufacturing, retail and wholesale industries. Extreme ratios are defaulted to the following upper limits (50) and lower limits (-50).

2025 Survey of Service Industries: Advertising and Related Services

Why are we conducting this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at infostats or by fax at 1-514-496-4879.

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

Legal name

Operating name (if applicable)

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

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

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

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

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

7. You have indicated that the current main activity of this business or organization is: Main activity. Are there any other activities that contribute significantly (at least 10%) to this business or organization's revenue?

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

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

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

Revenue generated by each of the following activities
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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

For this survey, the end date should fall between April 1, 2025 and March 31, 2026.

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

  • May 1, 2024 to April 30, 2025
  • June 1, 2024 to May 31, 2025
  • July 1, 2024 to June 30, 2025
  • August 1, 2024 to July 31, 2025
  • September 1, 2024 to August 31, 2025
  • October 1, 2024 to September 30, 2025
  • November 1, 2024 to October 31, 2025
  • December 1, 2024 to November 30, 2025
  • January 1, 2025 to December 31, 2025
  • February 1, 2025 to January 31, 2026
  • March 1, 2025 to February 28, 2026
  • April 1, 2025 to March 31, 2026.

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

  • September 18, 2024 to September 15, 2025 ( e.g. , floating year-end)
  • June 1, 2025 to December 31, 2025 ( e.g. , a newly opened business).

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000 : $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

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

Report net of returns and allowances.

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

Include:

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

Exclude:

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

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

All other revenue including intracompany transfers
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  CAN$ '000
a. Sales of goods and services  
b. Rental and leasing  
c. Commissions  
d. Subsidies  
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other  
Total revenue  

E-commerce

The following questions are about e-commerce activities.

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

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

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

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

Include:

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

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

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

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

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

Exclude orders made by telephone, facsimile or email.

  • Yes
  • No

3. Of the [amount] reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

The sum of all expenses a to u
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  CAN$ '000
a. Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
b. Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
c. Subcontracts  
d. Research and development fees  
e. Professional and business fees  
f. Utilities  
g. Office and computer related expenses  
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits  
j. Royalties, franchise fees and memberships  
k. Crown charges  
l. Rental and leasing  
m. Repair and maintenance  
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services  
s. Interest expense  
t. Other non-production-related costs and expenses  
u. All other costs and expenses  
Total expenses   

Industry characteristics

1. What were this business's total gross billings to clients?

Include all fees for your services and cost of media purchases made on behalf of your client.

CAN$ '000

2. What was the value of media purchases made on behalf of this business's clients?

Please report the cost of the media purchases made on behalf of your clients. This value should not be included in the total revenue, the total expense values or cost of goods sold. Any commissions and fees from the sale of this media must be reported in question 3c.

CAN$ '000

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

Report all amounts in thousands of Canadian dollars.

Report net sales only

Total sales is the sum of net sales reported in questions 3a. through 3l. For advertising agencies, media buyers and media representatives, this will also be equal to question 1 minus question 2.

Sales for the following goods and services
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  CAN$ '000
Full service advertising campaigns  
By commissions on placement of ads  
By fees  
Creative advertisement or production services, provided separately  
Commissions and fees from resale of media time and/or space  
Public relations services  
Rental and/or leasing of billboards, signs and displays  
Advertising specialty services  
Direct mail services  
Distribution of advertising materials direct to consumers other than by mail  
Product or merchandise demonstrations  
Lettering services  
Sales of merchandise  
Other  
Total sales of goods and services  

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

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

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

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

Percentage of total sales to customers or clients located outside Canada
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Percentage
Clients in Canada — individuals and households  
Clients in Canada — businesses  
Clients in Canada — governments, not-for-profit organizations and public institutions  
Clients outside Canada  
Total percentage  

International transactions - revenue received from exports

1. During the reporting period YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

  • Yes
  • No

2. What was the revenue received from clients outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Revenue received ( CAN$ '000 )

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of revenue received from clients outside Canada by goods, services and royalties
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of revenue received from clients outside Canada by country
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Percentage
United States  
Mexico  
Provide the percentage of revenue received from any other countries - top 4 clients only  
Other country 1  
Other country 2  
Other country 3  
Other country 4  
Total percentage  

International transactions - purchases from outside Canada (imports)

5. During the reporting period YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

  • Yes
  • No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Payments made ( CAN$ '000 )

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Percentage breakdown of payments made to suppliers outside Canada by country
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.
  Percentage
United States  
Mexico  
Provide the percentage of payments made to any other countries - top 4 suppliers only  
Other country 1  
Other country 2  
Other country 3  
Other country 4  
Total percentage  

Notification of intent to extract web data

9. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

11. Statistics Canada may need to contact the person who completed this questionnaire for further information. Is the provided given names and the provided family name the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

13. Do you have any comments about this questionnaire?

Survey of Service Industries: Spectator Sports, Event Promoters, Artists and Related Industries 2025

Why are we conducting this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations.

Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician, specifying the organizations with which you do not want Statistics Canada to share your data and mailing it to the following address:

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

You may also contact us by email at infostats or by fax at 1-514-496-4879.

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name
  • Operating name (if applicable)

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

5. You indicated that is not the current main activity. Was this business or organization's main activity ever classified as: ?

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

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

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

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

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

Main activity

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

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

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

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

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

Reporting period information

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

For this survey, the end date should fall between April 1, 2025 and March 31, 2026.

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

  • May 1, 2024 to April 30, 2025
  • June 1, 2024 to May 31, 2025
  • July 1, 2024 to June 30, 2025
  • August 1, 2024 to July 31, 2025
  • September 1, 2024 to August 31, 2025
  • October 1, 2024 to September 30, 2025
  • November 1, 2024 to October 31, 2025
  • December 1, 2024 to November 30, 2025
  • January 1, 2025 to December 31, 2025
  • February 1, 2025 to January 31, 2026
  • March 1, 2025 to January 31, 2026
  • April 1, 2025 to March 31, 2026.

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

  • September 18, 2024 to September 15, 2025 (e.g., floating year-end)
  • June 1, 2025 to December 31, 2025 (e.g., a newly opened business).
  • Fiscal year start date
  • Fiscal year-end date

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000 : $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

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

Report net of returns and allowances.

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

Include:

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

Exclude:

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

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of sub-questions a. to h.

  CAN$ '000
a. Sales of goods and services  
b. Rental and leasing  
c. Commissions  
d. Subsidies  
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. Other  
Total revenue  

E-commerce

The following questions are about e-commerce activities.

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

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

Exclude orders made by telephone, facsimile or email.

Sales from automated kiosks located within the business's establishments are excluded from E-commerce sales.

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

Include:

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

Report dollar amounts in thousands of Canadian dollars.

Total revenue in CAN$ '000

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

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

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

Exclude orders made by telephone, facsimile or email.

  • Yes
  • No

3. Of the [amount] reported in total revenue, what was the total e-commerce revenue?

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

Report dollar amounts in thousands of Canadian dollars.

Total e-commerce revenue in CAN$ '000

Expenses

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

The sum of sub-questions a. to u.
  CAN$ '000
a. Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
b. Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
c. Subcontracts  
d. Research and development fees  
e. Professional and business fees  
f. Utilities  
g. Office and computer related expenses  
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits  
j. Royalties, franchise fees and memberships  
k. Crown charges  
l. Rental and leasing  
m. Repair and maintenance  
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services  
s. Interest expense  
t. Other non-production-related costs and expenses  
u. All other costs and expenses  
Total expenses  

Industry characteristics

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

Exclude subsidies, royalties, dividend and interest revenue.

Report all amounts in thousands of Canadian dollars.

Please provide a breakdown of your sales and services revenue, where applicable. Amounts should be reported net of trade discount, value added tax and other taxes based on sales.

Include sales from Canadian locations.

Exclude:

  • grants and subsidies
  • donations and fundraising
  • royalties, rights, licensing and franchise fees
  • investment income.

a. Admissions to live performances and events presented by this business

Include:

  • admissions through sale of general public tickets and seasonal subscriptions
  • bundled admission packages that include food and beverage service, backstage passes, etc.
  • personal seat licenses and box leases
  • admissions to live performances in which the admission takes the form of a cover charge
  • membership fees paid primarily for the right of admission to performances.

Exclude:

  • payments received for events and performances owned, produced or presented by other establishments using your facilities (report at question 1b.)
  • contract production (report at question 1d.).

b. Facility rental revenue

Report your share of box office receipts for events or performances that were owned, produced or presented by others using or renting your facilities.

d. Contract production

Fees earned by individuals, companies or teams for the production of live performances, sports or racing events under contract to promoters, venue owners or others. The contracts will specify the type of payment received by the performers, artists, companies, athletes or teams, for example a flat rate or a percentage of admission revenues. Contracts may also specify the disposition of any intellectual property rights arising from the performance.

Exclude:

  • contract production of literary, dramatic, musical and artistic works, sound recordings and communication signals (report at question 1m.)
  • licensing of copyrights relating to a live performance (report at question 2a.)
  • technical (non-performance) services (report at question 1g.).

e. Professional fees and commission for career management and representation services for artists, athletes, entertainers and others

Acting on behalf of artists, athletes, entertainers and other public figures in a wide range of activities that enhance the client's career.

Include negotiating contracts and bookings performances and public appearances.

f. Event management services

Planning, organizing, marketing and managing a live sports or performing arts event on behalf of others including venue owners, performers, etc.

g. Technical artistic services

Providing artistic technical support services, such as backstage services and post-production services.

Include:

  • lighting, key grip and set placement and removal
  • editing, visual effects, copying, captioning, adding music and foreign language dubbing.

i. Advertising revenue

Revenue obtained by providing services that attract attention to a product, business, cause, etc.

Include:

  • the provision of display space on various surfaces such as billboards
  • agent services involved in buying and selling space or time for advertising messages
  • the sale of venue naming rights, sponsorship rights, endorsement services and exclusivity rights.

j. Sales of food and non-alcoholic beverages

Include:

  • prepared meals
  • packaged food
  • vending machine sales.

l. Sales of merchandise

Revenue obtained from parts and materials charged in repair work as well as from the sales of all items other than food or beverages.

Include:

  • recreational and sports equipment and accessories
  • oil and gasoline
  • clothing
  • arts and crafts
  • magazines.
What were this business's sales for each of the following goods and services?
  CAN$ '000
Admissions to live performances and events presented by this business  
For live performing arts performances, festivals and fairs  
For live sports and racing events  
For other events  
Total  
Facility rental revenue  
For live performing arts performances, festivals and fairs  
For live sports and racing events  
For other events  
Total  
Rental revenue from traveller accommodations  
Contract production  
Professional fees and commissions for career management and representation services for artists, athletes, entertainers and others  
Event management services  
Technical artistic services  
Receipts from gambling  
Advertising revenue  
Sales of food and non-alcoholic beverages  
Sales of alcoholic beverages  
Sales of merchandise  
All other goods and services  
Total sales of goods and services  

2. What was this business's revenue from the following royalties, rights, licensing and franchise fees?

Revenues from royalties, rights, licensing and franchise fees

a. Licensing of rights to use copyrighted works and trademarks

Licensing the rights to use copyrighted intellectual property and trademarks, such as logos.

Licenses authorize the licensee to exploit the copyrighted work, for example: to reproduce or perform a literary or musical piece of work by making a sound or video recording of the piece, to rent a computer program to make a recording of a particular performance. A license may authorize some or all of these rights.

Include licenses to use:

  • literary works such as book manuscripts and computer programs
  • dramatic works such as films, videos, plays, screenplays and scripts
  • musical works
  • artistic works such as paintings and photographs
  • actor's or singer's performances
  • broadcast communication signals
  • sound recordings.

b. Broadcast and other media rights

Granting the right of access (on a fee, royalty, or other basis) to a sporting event, facility or activity for the purpose of commercially exploiting sounds, images and other information of the event, facility or activity. The contracts define the type of exploitation permitted and may specify the ownership of intellectual property rights relating to the sounds, images and other information.

Revenues from royalties, rights, licensing and franchise fees
  CAN$ '000
Licensing of rights to use copyrighted works and trademarks  
Broadcast and other media rights  
All other royalties, rights, licensing and franchise fees  
Total royalties, rights, licenses and franchise fees  

3. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the attendance for the following performances and events?

If a particular category does not apply to this business, leave the field blank. If records are not kept, please provide your best estimate.

Attendance

Live sports and racing events and Live performing arts performances, festivals and fairs

a. and c. Presented by this business

Please report attendance numbers for presentations that are produced/owned by your establishment.

b. and d. Presented by others using this business's facilities (such as rentals)

Please report attendance numbers for presentations that are produced/owned by another establishment.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD , what was the attendance for the following performances and events?
  Number of spectators
Live sports and racing events  
Presented by this business  
Presented by others using this business's facilities  
Live performing arts performances, festivals and fairs  
Presented by this business  
Presented by others using this business's facilities  

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

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

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

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

Sales by type of client
  Percentage
Clients in Canada — individuals and households  
Clients in Canada — businesses  
Clients in Canada — governments, not-for-profit organizations and public institutions  
Clients outside Canada  
Total percentage  

International transactions - revenue received from exports

1. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business receive revenue from clients outside Canada for the sale of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

  • Yes
  • No

2. What was the revenue received from clients outside Canada?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Revenue received ( CAN$ '000 )

3. What was the percentage breakdown of revenue received from clients outside Canada by goods, services and royalties?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

International transactions
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

4. What was the percentage breakdown of revenue received from clients outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

International transactions
  Percentage
United States  
Mexico  
Provide the percentage of revenue received from any other countries - top 4 clients only  
Other country 1  
Other country 2  
Other country 3  
Other country 4  
Total percentage  

International transactions - purchases from outside Canada (imports)

5. During the reporting period of YYYY-MM-DD to YYYY-MM-DD, did this business make payments to suppliers outside Canada for the purchase of products, services, royalties, rights, licensing or franchise fees?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

  • Yes
  • No

6. What were the payments made to suppliers outside Canada?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

Payments made ( CAN$ '000 )

7. What was the percentage breakdown of payments made to suppliers outside Canada by goods, services and royalties?

International transactions

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

International transactions
  Percentage
Goods  
Services  
Royalties, rights, licensing and franchise fees  
Total percentage  

8. What was the percentage breakdown of payments made to suppliers outside Canada by country?

This section is intended to measure the value of international transactions on goods, services, royalties and licensing 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.

International transactions
  Percentage
United States  
Mexico  
Provide the percentage of payments made to any other countries - top 4 suppliers only  
Other country 1  
Other country 2  
Other country 3  
Other country 4  
Total percentage  

Notification of intent to extract web data

9. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business or organization to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses or organizations, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate. All information collected by Statistics Canada is strictly protected.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 (TTY: 1-800-363-7629) or by email at infostats@statcan.gc.ca- this link will open in a new window. Additional information about this survey can be found by selecting the following link: Information for survey participants (ISP).

Changes or events

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

Select all that apply.

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

Contact person

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

Is the provided given names and the provided family name the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

13. Do you have any comments about this questionnaire?

Retail Trade Survey - 2025

Why are we conducting this survey?

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

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

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

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

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

Other important information

Authorization to collect this information

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

Confidentiality

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

Record linkages

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

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Québec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia and the Yukon. The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

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

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

You may also contact us by email at infostats@statcan.gc.ca by fax at 1-514-496-4879.

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

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

Business or organization and contact information

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

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

Legal Name

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

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

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

Operating Name

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

  • Legal name
  • Operating name (if applicable)

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

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

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

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

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

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

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

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

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

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

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

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

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

Description and examples

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

Main activity

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

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

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

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

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

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

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

Main activity

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

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

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

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

CAPTION
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage of revenue
Main activity  
Secondary activity  
All other activities  
Total percentage  

Reporting period information

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

For this survey, the end date should fall between April 1, 2025 and March 31, 2026

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

  • May 1, 2024 to April 30, 2025
  • June 1, 2024 to May 31, 2025
  • July 1, 2024 to June 30, 2025
  • August 1, 2024 to July 31, 2025
  • September 1, 2024 to August 31, 2025
  • October 1, 2024 to September 30, 2025
  • November 1, 2024 to October 31, 2025
  • December 1, 2024 to November 30, 2025
  • January 1, 2025 to December 31, 2025
  • February 1, 2025 to January 31, 2026
  • March 1, 2025 to February 28, 2026
  • April 1, 2025 to March 31, 2026

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

  • September 18, 2024 to September 15, 2025 ( e.g., floating year-end)
  • June 1, 2025 to December 31, 2025 ( e.g., a newly opened business).
  • Fiscal year start date
  • Fiscal year-end date

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

Select all that apply.

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

Additional reporting instructions

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

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

CAN$ '000  $764,000

I will report in the format above

Revenue

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

Notes:

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

Report dollar amounts in thousands of Canadian dollars.

Revenue

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

Report net of returns and allowances.

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

Include:

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

Exclude:

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

b. Rental and leasing

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

c. Commissions

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

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

Include:

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

e. Royalties, rights, licensing and franchise fees

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

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

f. Dividends

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

g. Interest

Include:

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

Exclude equity income from investments in subsidiaries or affiliates.

h. All other revenue (Include intracompany transfers)

Include amounts not included in questions a. to g.

Total revenue

The sum of questions a. to h.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was this business's revenue from each of the following sources?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of goods and services  
b. Rental and leasing  
c. Commissions  
d. Subsidies  
e. Royalties, rights, licensing and franchise fees  
f. Dividends  
g. Interest  
h. All other revenue  
Total revenue  

Expenses

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

Notes:

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

Please report all amounts in thousands of Canadian dollars.

Expenses

a. Cost of goods sold

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

Include:

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

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

b. Employment costs and expenses

b1. Salaries, wages and commissions

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

Include:

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

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

b2. Employee benefits

Include contributions to:

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

c. Subcontracts

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

Include:

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

d. Research and development fees

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

e. Professional and business fees

Include:

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

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

f. Utilities

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

Include:

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

Exclude:

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

g. Office and computer related expenses

Include:

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

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

h. Telephone, Internet and other telecommunication

Include:

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

i. Business taxes, licenses and permits

Include:

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

j. Royalties, franchise fees and memberships

Include:

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

Exclude Crown royalties

k. Crown charges

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

Include:

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

l. Rental and leasing

Include:

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

m. Repair and maintenance

Include:

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

n. Amortization and depreciation

Include:

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

o. Insurance

Insurance recovery income should be deducted from insurance expenses.

Include:

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

p. Advertising, marketing, promotion, meals and entertainment

Include:

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

q. Travel, meetings and conventions

Include:

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

r. Financial services

Include:

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

Exclude interest expenses (report at Interest expense).

s. Interest expense

Report the cost of servicing your company's debt.

Include:

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

t. Other non-production-related costs and expenses

Include:

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

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

Include:

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

Total expenses

The sum of sub-questions a. to u.

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what were this business's expenses for the following items?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Cost of goods sold  
Opening inventories  
Purchases  
Closing inventories  
Cost of goods sold  
b. Employment costs and expenses  
Salaries, wages and commissions  
Employee benefits  
c. Subcontracts  
d. Research and development fees  
e. Professional and business fees  
f. Utilities  
g. Office and computer related expenses  
h. Telephone, Internet and other telecommunication  
i. Business taxes, licenses and permits  
j. Royalties, franchise fees and memberships  
k. Crown charges  
l. Rental and leasing  
m. Repair and maintenance  
n. Amortization and depreciation  
o. Insurance  
p. Advertising, marketing, promotion, meals and entertainment  
q. Travel, meetings and conventions  
r. Financial services  
s. Interest expense  
t. Other non-production-related costs and expenses  
u. All other costs and expenses  
Total expenses  

Industry characteristics

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

Please report all amounts in thousands of Canadian dollars.

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

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

Include:

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

Do not deduct the value of trade-ins.

Exclude:

  • taxes collected directly from customers and paid directly by this operating unit to provincial and federal tax agencies
  • sales and revenue from concessions.

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

Report revenue from sales of goods of own manufacture.

c. Labour revenue from repair and maintenance

Include:

  • labour revenue from installations, warranty and repair work
  • parts used in generating installation, repair and maintenance revenue are to be included at question a.

d. Revenue from rental and leasing of goods and equipment

Include:

  • video/computer game rental
  • rug shampoo equipment rental
  • tool rental.

e. Revenue from rental of real estate

Include revenue received from renting out or leasing property owned by this business unit.

f. Revenue from shipping and handling charges that is not embedded in the price of the merchandise

Include revenue received from shipping and handling charges that is not embedded in the price of the merchandise and was charged by this business unit.

What were this business's sales for each of the following goods and services?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
a. Sales of all goods purchased for resale, net of returns, rebates and discounts  
b. Sales of goods manufactured as a secondary activity by this retailing business unit  
c. Labour revenue from repair and maintenance  
d. Revenue from rental and leasing of goods and equipment  
e. Revenue from rental of real estate  
f. Revenue from shipping and handling charges that is not embedded in the price of the merchandise  

Details on Purchased Services

1. For the reporting period YYYY-MM-DD to YYYY-MM-DD, this business reported expenses for the following items.

Please provide the requested details related to these expenses.

Please report all amounts in thousands of Canadian dollars.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.

This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  CAN$ '000
Professional and business fees  
Legal services  
Accounting, tax preparation, bookkeeping and payroll services  
Management, scientific and technical consulting services  
Office administrative services  
Freight transportation arrangements and customs brokering services  
Brokerage and other insurance related services  
Security brokerage and securities dealing services  
Other purchased professional services  
Total expenses for professional and business fees  
Office and computer related expenses  
Data processing, hosting, and related services  
Business support services  
Other office and computer related purchased services  
Total expenses for office and computer related expenses  
Royalties, franchise fees and memberships  
Rights to non-financial intangible assets  
Membership fees or services  
Other royalties, franchise fees and memberships  
Total expenses for royalties, franchise fees and memberships  
Rental and leasing  
Non-residential real estate rental  
Motor vehicle rental and leasing  
Computer equipment rental and leasing  
Office machinery and equipment rental and leasing services  
Commercial and industrial machinery and equipment renting and leasing services, without operator  
Other rental services  
Total expenses for rental and leasing  
Repair and maintenance  
Security services and investigation  
Waste management and remediation services  
Motor vehicle repair and maintenance services  
Other repair and maintenance services  
Total expenses for repair and maintenance  

Distribution of operating revenue by method of sale

1. For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the breakdown of the operating revenue by method of sale?

a. In-store sales

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

Include sales at pumps for gasoline stations.

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

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

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

c. Catalogue and mail-order or telephone

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

Include sales purchased via telephone and fax.

d. All other methods

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

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

For the reporting period of YYYY-MM-DD to YYYY-MM-DD, what was the breakdown of the operating revenue by method of sale?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
a. In-store sales  
b. E-commerce  
c. Catalogue and mail-order or telephone  
d. Other  
Total percentage  

Sales by type of client

1. What was this business's breakdown of sales by the following types of client?

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%.

a. to c. Clients in Canada

a. Individuals and households

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

b. Businesses

Percentage of sales sold to the business sector should be reported here.

Include sales to Crown corporations.

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

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

Include: sales to hospitals, schools, universities and public utilities.

d. Clients outside Canada

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

Include sales to foreign subsidiaries and affiliates.

What was this business's breakdown of sales by the following types of client?
Table summary
This table contains no data. It is an example of an empty data table used by respondents to provide data to Statistics Canada.
  Percentage
Clients in Canada - individuals and households  
Clients in Canada - businesses  
Clients in Canada - governments, not-for-profit organizations and public institutions  
Clients outside Canada  
Total percentage  

Sales by consumer location

1. What was the percentage breakdown of this business's sales by consumer location?

Please provide the percentage breakdown of this business's sales by consumer location for all sales other than in-store sales.

Consumer location is the location where the goods or services will ultimately be used.

If ultimate consumer location is not known, the following are acceptable substitutes:

  • shipping destination
  • client's billing address
  • location of this business's retail customers
  • location of this business's warehouse/distribution centres.
Sales by consumer location
  Percentage
Newfoundland and Labrador  
Prince Edward Island  
Nova Scotia  
New Brunswick  
Quebec  
Ontario  
Manitoba  
Saskatchewan  
Alberta  
British Columbia  
Yukon  
Northwest Territories  
Nunavut  
United States  
All other countries  
Total percentage  

Notification of intent to extract web data

16. Does this business have a website?

Notification of intent to extract web data

Statistics Canada engages in web-data extraction, also known as web scraping, which is a process by which information is gathered and copied from the Web using automated scripts or robots, for retrieval and analysis. As a result, we may visit the website for this business to search for and compile additional information. The use of web scraping is part of a broader effort to reduce the response burden on businesses, as well as produce additional statistical indicators to ensure that our data remain accurate and relevant.

We will strive to ensure that the data collection does not interfere with the functionality of the website. Any data collected will be used by Statistics Canada for statistical and research purposes only, in accordance with the agency's privacy and confidentiality mandate.

More information regarding Statistics Canada's web scraping initiative.

Learn more about Statistics Canada's transparency and accountability.

If you have any questions or concerns, please contact Statistics Canada Client Services, toll-free at 1-877-949-9492 [Teletypewriter or Telecommunication device for the deaf/teletype machine (TTY): 1-800-363-7629] or by email at infostats@statcan.gc.ca. Additional information about this survey can be found by selecting the following link: 2025 Annual Retail Trade Survey.

Changes or events

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

Select all that apply.

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

Contact person

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

Is the provided given names and the provided family name the best person to contact?

  • Yes
  • No

Who is the best person to contact about this questionnaire?

  • First name:
  • Last name:
  • Title:
  • Email address:
  • Telephone number (including area code):
  • Extension number (if applicable):
  • Fax number (including area code):

Feedback

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

Include the time spent gathering the necessary information.

  • Hours:
  • Minutes:

20. Do you have any comments about this questionnaire?

Survey of Household Spending (SHS): Closed consultation

Current status: closed

Consultation period: August 1, 2024 to December 31, 2024

Results published: September 2, 2025, see What we heard

The goal of this consultation was to gather information from external Survey of Household Spending users about the data they use, the frequency, the purpose and the specific products they use..