1. Reporting instructions

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

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

• There are 4 separate product tables: Motor Gasoline, Diesel Fuel Oil, Heating Fuel Oil and Heavy Fuel Oil.
• For each product, please report the total number of litres sold from January 1st to December 31st, 2014 in Canada by province or territory and by type of customer identified on lines 3 to 26 of the questionnaire.
• If exact numbers of litres sold are not available, please provide your best estimates.
• Please keep a copy of the questionnaire for your records.

2. Definitions

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

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

Heating fuel oil: All distillate type fuels used for power burners.

Include fuel oil no.1, fuel oil no. 2, fuel oil no. 3, stove oil, furnace fuel oil, gas oils and light industrial fuel. Include all heating fuel sales, including any biodiesel blended with fuel.

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

3. Section A

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Line 18 - Iron Mines
Report all sales to companies primarily engaged in mining, beneficiating or otherwise preparing iron ores.

Line 19 - Oil and Natural Gas Extraction and Support Activities
Report all sales to companies primarily engaged in exploration of and/or production of crude oil and natural gas, including whether by conventional or non-conventional methods (i.e. oil sands mining) and to companies primarily engaged in providing support services, on a contract or fee basis, required for the extraction of oil and gas (includes oil and gas contract drilling, offshore drilling).

Line 20 - Other Mining and Support Activities
Report all sales to companies primarily engaged in mining activities other than iron mines and to companies primarily engaged in providing support services, on a contract or fee basis, required for the mining and quarrying of minerals. This category includes coal mines, metal ore mines (except iron mines reported on line 18), non-metallic mineral mining and quarrying.

Examples: coal, gold, silver, lead/zinc, granite, asbestos, potash and diamond mines; sand, gravel, clay, ceramic and refractory minerals mining and quarrying, draining and pumping of mines on a contract basis.

Line 21 - Forestry, Logging, Fishing and Support Activities
Report all sales to companies primarily engaged in growing and harvesting timber on a long production cycle (of ten years or more), in the commercial catching or taking of finfish, shellfish, and other marine animals from their natural habitats, and providing support services that are essential to forestry, logging and fishing;

Exclusion: aquaculture (please report sales to aquaculture companies under line 22)

Line 22 - Farmers, Hunters, Trappers and Support Activities
Report all sales to companies primarily engaged in growing crops, plants, vines, trees and their seeds; raising animals, producing animal products and fattening animals; commercial hunting and trapping, and operating and managing commercial game preserves and providing support services that are essential to agricultural and forestry production.

Examples: oilseed and grain farming, vegetable, fruit and tree nut farming, greenhouses, nurseries and floriculture production, tobacco and cotton farming, cattle ranching and farming, poultry and egg production, sheep and goat farming, aquaculture, apiculture, orchard fruit picking by hand, planting crops, animal breeding services, reforestation services.

Line 23 - Construction Companies and Related Activities
Report all sales to companies primarily engaged in constructing, repairing and renovating buildings and engineering works, and in subdividing and developing land, and in trade activities generally needed in the construction of buildings and structures, such as masonry, painting, or electrical work.

Examples: Construction of Buildings (residential and non-residential), Heavy and Civil Engineering Construction (Utility systems, road, street, bridge construction and land subdivision); Foundation, Structure, and Building Exterior Contractors (i.e. framing, masonry, glass, roofing, siding contractors, etc.); Building Equipment Contractors (electrical, plumbing, etc.); Building Finishing Contractors (drywall, painting, flooring, tile, finish carpentry and building finishing contractors); Other specialty trade contractors such crane rental with operator and companies primarily engaged in site preparation activities, such as excavating, grading and demolition of buildings.

Line 24 - Public Administration
Report all sales to organizations primarily engaged in activities of a governmental nature, that is, the enactment and judicial interpretation of laws and their pursuant regulations, and the administration of programs based on them.

Examples: federal, provincial/territorial, local, municipal and regional public administration; federal government's defense services, crown corporations, Courts of Law (federal, provincial, municipal), immigration services; the Royal Canadian Mounted Police, provincial and municipal police services; federal, provincial and municipal correctional services; provincial and municipal fire-fighting services; federal and provincial labour and employment services; federal and provincial regulatory services (i.e. occupational safety and health standards services safety, alcoholic beverage control boards); aboriginal public administration, etc.

Line 25 - Electric Power Generation Companies
Report all sales to companies primarily engaged in the generation of bulk electric power by hydro-electric, fossil fuel, nuclear or other processes. Sales to Electric Power Transmission and distribution companies should be reported in the ‘Other Commercial and Institutional Sales' category (line 26).

Line 26 – Other Commercial and Institutional Customers
Report on line 26 all sales (total litres sold) to companies not covered in lines 3 to 25 of the questionnaire.

The ‘Other Commercial and Institutional Customers' category comprises companies which are primarily engaged in the following activities:

• Electric Power Transmission and Distribution
• Natural Gas Distribution
• Water, Sewage and Other Systems
• Wholesale Trade (except fuel wholesalers)
• Retail Trade (except gasoline stations)
• Air Transport and Support Activities
• Pipeline Transportation companies
• Postal Services
• Couriers and Messengers
• Warehousing and Storage
• Information and Cultural Industries (software publishers, radio and television broadcasting, wired telecommunications carriers)
• Finance and Insurance (central banks, insurance carriers, pension funds)
• Real Estate and Rental and Leasing (lessors of real estate, activities related to real estate, consumer goods rental)
• Professional, Scientific and Technical Services (legal services, accounting, tax preparation, bookkeeping and payroll services)
• Management of Companies and Enterprises
• Administrative and Support, Waste Management and Remediation Services (employment services, business support services, waste collection)
• Educational Services (examples: elementary and secondary schools, community colleges, universities)
• Health Care and Social Assistance (examples: ambulatory health care services, hospitals, nursing and residential care facilities)
• Arts, Entertainment and Recreation Industries (examples: performing arts companies, heritage institutions, amusement parks, skiing facilities, marinas and arcades)
• Accommodation and Food Services (traveler accommodation, rooming and boarding houses, full-service restaurants)
• Other Services (except Public Administration), i.e. repair and maintenance, religious organizations, funeral services.

Example: if your company sold diesel fuel to marinas, hospitals, universities and real estate companies, then total numbers of litres of diesel fuel sold to all these customers and report it on line 26.

Line 27 - Total Number of Litres Sold including Biofuels
Report the total number of litres of fuel, including all litres of biofuel blended with fuel, sold during the calendar year. Line 27 is the sum of lines 3 to 26.
Please note that the amount reported on line 27 must be equal to amount reported in line 2.

4. Section B: Biofuels

Motor gasoline

If you are blending ethanol or purchasing gasoline already blended with ethanol please report total number of litres of ethanol sold in lines 1a and/or line 2a. Do not report sales of ethanol not blended to gasoline.

Line 1a - Total Number of Litres of Ethanol Sold (Blended by yourself)
If you purchased motor gasoline that did not contain any ethanol, please report total number of litres of ethanol that you blended into the gasoline you sold

Line 1b: Please indicate source(s) of ethanol used; check all that apply
Check in the appropriate box to indicate the source of ethanol used. Check all that apply. If not wheat or corn, check ‘Other' and please specify the source in the box provided

Line 2a - Total Number of Litres of Ethanol Sold (Purchased Blended)
If you purchased motor gasoline already blended with ethanol, please report total number of litres of ethanol contained in the motor gasoline you sold.

Line 2b: Please indicate source(s) of ethanol used; check all that apply
Check in the appropriate box to indicate the source of ethanol used. Check all that apply.
If not wheat or corn, check ‘Other' and please specify the source in the box provided.

Diesel fuel oil and heating fuel oil

The following instructions relate to the biofuels you blended with the diesel and heating fuels you sold. Do not report sales of biodiesel not blended to diesel or heating fuel.

Line 1 - Total Number of Litres of Biodiesel Sold
If you are selling Diesel Fuel Oil or Heating Fuel Oil blended with biodiesel, please report the number of litres of biodiesel sold.

Line 2– Please Indicate Source(s) of Biodiesel Used Below. Check all that apply.

Please check all relevant circle boxes.

If the source of biodiesel is not in the list provided, please check ‘Other' and indicate the source in the box provided.

Integrated Business Statistics Program (IBSP)

Reporting Guide

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

Your answers are confidential.

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

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

Help Line: 1-800-972-9692

Table of contents

Skip to text

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics

Text begins

Business activity

The description on file for this business comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business or organization, even if it is not exactly how you would describe this business or organization's main activity.

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

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

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

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

Reporting period information

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

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

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

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

Revenue

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

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

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

2. Rental and leasing

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

3. Commissions

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

4. Subsidies (including grants, donations and fundraising)

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8. Other revenue (please specify)

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

9. Total revenue

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

Expenses

1. Cost of goods sold

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

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

2. Employment costs and expenses

1. Salaries, wages and commissions

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

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

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

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

6. Utilities

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

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

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunication

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

9. Business taxes, licenses and permits

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

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

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

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income should be deducted from insurance expenses.

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

16. Advertising, marketing, promotion, meals and entertainment

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

17. Travel, meetings and conventions

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

18. Financial services

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

19. Interest expense

Report the cost of servicing your company's debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

The sum of lines 1 to 21

Industry Characteristics

1. Total sales of goods and services

General interest periodicals: periodicals covering topics of general or special interest intended to appeal to a consumer audience. Examples include arts, culture, leisure and entertainment, home and lifestyles, women's, general interest, general business and news.
Include: shoppers, real estate guides, religious and other periodicals.

Business and trade periodicals: periodicals dealing with industries, occupations and professions and scholarly publications aimed at professional audiences interested in keeping up-to-date with news, research and developments in their profession or field of interest.
Include: business, farming, professional and scholarly periodicals as well as specialized advertising magazines that target institutional and target markets.

Custom publishing revenue: periodicals created by publishers, media companies or agencies exclusively for third parties that are not primarily in the periodical publishing industry.
Examples may include: in-flight or other periodicals designed to foster a direct relationship between a company or brand, and its customers.

5. Print and digital copies

a. Subscription: Copies of a periodical sold that a customer has paid to receive for a fixed period of time, generally a year or more.

If you sell subscriptions to 10 different publications that include both a print version and a digital version, and both versions are part of a package deal, then you should not classify the digital version as free. Therefore, please enter 20 as the answer to question 5a. Subscription(s), for an overall total of 20.

b. Newsstand or single copy: Copies of a periodical sold at newsstands or other retail outlets.

c. Other copies sold: Copies sold, other than through subscription or newsstand, such as back issues or one-off special interest publications.

d. Controlled or request circulation: Copies distributed free of charge on a regular basis to publisher-qualified individuals.

e. Free, complimentary or promotional copies: Copies distributed free of charge, generally to a non-qualified audience; for example, to advertisers or agencies who have purchased advertising in the periodical or for promotional or marketing purposes.

General interest periodicals: periodicals covering topics of general or special interest intended to appeal to a consumer audience. Examples include arts, culture, leisure and entertainment, home and lifestyles, women's, general interest, general business and news.

Include shoppers, real estate guides, religious and other periodicals.

Business and trade periodicals: periodicals dealing with industries, occupations and professions and scholarly publications aimed at professional audiences interested in keeping up-to-date with news, research and developments in their profession or field of interest.

Include business, farming, professional and scholarly periodicals as well as specialized advertising magazines that target institutional and target markets.

6. Channel of distribution

1. Subscription(s)

If you reported 20 for question 5 a. Subscription(s), to indicate 10 subscriptions to a print version, and 10 subscriptions to a digital version, please enter 50% for question 6 a. Subscription(s).

5. Free, complimentary or promotional copies

If you reported 10 in question 5 a. Subscription(s), and 10 in question 5 e. Free, complimentary or promotional copies, please enter 0% for question 6 a. Subscription(s), and 100% for question 6 e. Free, complimentary or promotional copies.

Background

In 2010, Statistics Canada launched the Integrated Business Statistics Program (IBSP) to provide a more efficient model for producing economic statistics. The main objective was to enhance the economic statistics program so that it remains as robust and flexible as possible while reducing the burden on business respondents.

The IBSP encompasses around 60 surveys covering four major sectors: manufacturing, wholesale and retail trade, services (including culture) and capital expenditures. By 2019/2020, the IBSP will include roughly 150 economic surveys covering all sectors of economic statistics.

The program changes ensure that Statistics Canada will continue to produce a consistent and coherent set of economic statistics. As well, data users and researchers can more easily combine economic data with information from other sources to undertake their analyses.

The IBSP uses a standardized approach for economic surveys conducted at Statistics Canada. This framework involves:

• Using a common Business Register as the unique frame
• Maximizing the use of administrative information to reduce business response burden
• Using electronic questionnaires as the principal mode of collection
• Harmonizing concepts and questionnaire content
• Adopting common sampling, collection and processing methodologies

What are some of the more significant changes?

• A new approach to sampling ensures businesses will only be asked those questions that are pertinent to their operations. This creates a win-win situation for Statistics Canada and respondents. Statistics Canada reduces the collection effort and has a greater likelihood of collecting the information it requires to produce official statistics relevant to Canadians. It also reduces the time needed by respondents to complete their business surveys.
• Increased use of administrative data reduces business response burden. Administrative data files (such as corporate income tax files) have been used extensively as a direct substitute for a sub-set of sampled units and for imputation of non-response. In the transition to the IBSP model, imputation methods were adapted to take full advantage of the availability of administrative data. This resulted in additional response burden reductions across survey programs. The majority of sampled businesses are no longer required to provide data for revenue and expense information that is available from tax data. The IBSP questionnaires are designed to collect information that is not available from administrative data files, such as commodities produced and business practices.
• A new coherent approach to developing provincial/territorial estimates uses existing information on Statistics Canada's business register to determine provincial/territorial shares of revenues, expenses and value added. This ensures a coherent and standardized approach that is consistent across all IBSP surveys. Previously, these data were collected directly from each respondent, contributing to response burden.
• Electronic questionnaires are now the primary mode to collect data from business respondents. Businesses complete surveys using a secure online application. The result is a more efficient and higher quality collection process. In addition, the quality of survey statistics may improve because electronic questionnaires have built-in checks designed to limit reporting errors that can occur with paper-based questionnaires.
• Increased coverage of the business population results in a more comprehensive set of business statistics. Beginning in reference year 2013, the population covered by the suite of annual economic survey programs increased to include all firms regardless of their size. In previous years, relatively small businesses (based on their sales) were not included in Statistics Canada's central business frame. However, with new self-coding technology, it became possible to classify all businesses operating in the Canadian economy onto the central business frame, regardless of the sales of the firm. As a result, with improved coverage of the population, the IBSP-based estimates better reflect the population of businesses operating in Canada.
• Questionnaires have been updated to reflect the latest business terminology and accounting practices of Canadian businesses. In addition the questionnaires apply the latest standard classifications used by Statistics Canada, such as the North American Industry Classification System and the North American Product Classification System.

Does this impact the comparability of data through time?

The extent of the changes in the business statistics program introduced by the IBSP means that some series may no longer be consistent with estimates from previous periods. For example, the increase in the business population alone means that the estimates will tend to be higher than those previously published.

For some series, data changes will be small and comparisons with estimates to previous reference periods will be consistent. In other cases, the impacts can be significant, leading to breaks in the current estimates when compared to past estimates.

Recognizing the importance of data continuity, Statistics Canada will continue to use several assessment techniques in order to examine whether current estimates will be directly comparable to past estimates. Among the techniques that may be used include:

• Evaluating survey estimates at all levels of detail (national, sub-national, NAICS)
• Comparing estimates obtained from sub-annual surveys (where applicable)
• Comparing tax information
• Analysing the results for common respondents in 2012 and 2013
• Comparing historical movements by respondent and by the industry in general.

In all cases, users are aware that breaks can exist and that any comparisons with previous data should be made at their own discretion.

Once the estimates for the current reference year are available, revisions will be made to the previous year’s data.

Who will use the new IBSP estimates?

• Businesses use the estimates to better understand their performance within their given industry relative to the industry average.
• Industry analysts and associations use the IBSP estimates to analyze the performance of given industries in the Canadian economy both nationally and regionally.
• Federal departments and agencies, provincial ministries and authorities, the press, survey respondents, and the general public use estimates to assess trends in the Canadian economy.

The IBSP data are a main input in the Canadian System of Macroeconomic Accounts. They are first adjusted to macroeconomic accounting concepts and definitions and are then integrated into the macroeconomic accounting frameworks. This integration involves adjusting the data to adhere to the macroeconomic accounting identities as well as ensuring consistency through time. These data are the building blocks for Statistics Canada's benchmark measure of gross domestic product and a key input into the estimates used to determine equalization payments and the allocation of harmonized sales tax revenue.

Periodically, Statistics Canada undertakes large scale changes as part of its survey renewal process. The new IBSP data will be integrated into the Macroeconomic Accounts. Although the new data may lead to some changes/revisions to the national accounts, the System of National Accounts framework ensures that the national account estimates are robust and coherent.

Have any other survey releases taken place under the new IBSP schedule?

Yes. The first survey released under IBSP was the 2013 Survey of Aquaculture that was published in the Daily on November 14, 2014. Since then, several other annual and monthly surveys have been released.

Further Information

For a more detailed explanation of the changes, please consult the Integrated Business Statistics Program Overview on the Statistics Canada website.

More information on the technical aspects on sampling and estimation is available upon request.

For more information, contact Media Relations (613-951-4636); statcan.mediahotline-ligneinfomedias.statcan@statcan.gc.ca.

Ce document est aussi disponible en français.

Changes to the Monthly Oil and Other Liquid Petroleum Products Pipeline Survey

Updated content

Starting April 2016, Statistics Canada will roll out a redesigned survey related to pipeline transportation of oil and other liquid petroleum products industry in Canada. All companies engaged in transport of crude oil and derived products by pipeline system will be included in this redesigned survey.

The content changes include:

• new data on the volume and destination of crude oil and other liquid petroleum products entering and exiting pipelines in Canada or the United States
• new data on the consumption of liquid petroleum products by companies for their own use
• Information on the number of crude oil products will be reduced while receipt and delivery transactions will be aggregated at the provincial level.

Data comparability and accessibility

As a result of the content changes for the survey, data on oil pipeline transport and statement previously found in CANSIM tables 133-0001, 133-0002, 133-0003, 133-0004 and 133-0005 will now be published in CANSIM table 133-0006. Direct comparisons of data between the new CANSIM table and the previously published tables may not be possible. However, the consolidated table will increase ease of access to survey results.

How can I obtain for more information on changes to the monthly oil and other liquid petroleum products pipeline survey?

This document highlights key changes to the survey and its impacts for end users. For more information, or to enquire about the concepts, methods or data quality of this survey, contact us (toll-free 1-800-263-1136; 514-283-8300; infostats@statcan.gc.ca) or Media Relations (613-951-4636; STATCAN.mediahotline-ligneinfomedias.STATCAN@statcan.gc.ca ).

This guide provides you with an overview of the 2016 Census of Population long-form questionnaire. It explains how to complete the questionnaire, why we ask the questions, and why your participation is important. Information about how to answer the questions is available at: www.census.gc.ca

Start of text box

End of text box

What is the Census?

The census provides a statistical portrait of the country and its people. In Canada, it is mandatory for all residents to participate in the census.

Statistics Canada has reinstated the mandatory long- form census in time for the 2016 Census of Population.

To expedite this change, Statistics Canada is providing respondents with the paper questionnaire originally designed for the National Household Survey (NHS), as the 2016 Census long-form questionnaire.

The long-form census will collect information on the demographic, social and economic situation of people across Canada, and the dwellings they live in.

In 2016, a sample of 25% of Canadian households will receive a long-form questionnaire. The other households will receive a short-form questionnaire.

Why is the Census of population program important?

Information from the census will be used by governments, businesses, associations, community organizations and many others to make important decisions for your community, your province or territory, and the entire country.

What happens to the information you provide?

The information you provide will be kept confidential, in accordance with the Statistics Act. Your information may be used by Statistics Canada in support of our other surveys or for analysis. No one outside of Statistics Canada can have access to information that identifies individuals.

Your role

The information you provide will help ensure that the 2016 Census accurately reflects Canada’s changing society. Your responses will ensure that your community has the information it needs for planning services such as child care, schooling, family services, housing, and skills training for employment.

Your participation is important. Please complete your questionnaire today

Why we ask the short-form questions

Step A – We need your telephone number to contact you in case there is information missing on your questionnaire. An email address provides an alternative method of communication with your household. We need your address, as well as your mailing address, to ensure that all dwellings are counted.

Steps B and C – These steps help you decide who should be included and who should not be included on your questionnaire. They help us ensure everyone we need to count is counted, and that no one is counted twice.

Step D – This step tells us if someone in your household operates a farm. It also ensures that we count all farms for the Census of Agriculture.

Step E – The spaces provided in Question 1 at the top of page 4 allow you to copy the names from step B.

Start of text box

End of text box

Basic population information

Questions 2 to 6 provide information about the living arrangements of people in Canada, the family size, the number of children living with one parent or two parents, and the number of people who live alone. This information is used for planning social programs, such as Old Age Security and the Canada child tax benefit. It is also used by communities to plan a variety of services such as daycare centres, schools, police, fire protection and residences for senior citizens.

Questions 7 to 9 are used to provide a profile of the linguistic diversity of Canada’s population. This information is used to estimate the need for services in English and French, and to better understand the current status and the evolution of Canada’s various language groups.

Access to personal Census information 92 years after the Census

Question 10 provides each person with the opportunity to make an informed decision about what happens to his or her personal short-form information in 92 years. Consenting to the release of this information in 92 years will help future generations better understand the Canada of today, and will benefit historical, academic and genealogical research.

Why we ask the long-form questions

Some households have been selected to answer the Census of Population long-form questionnaire.

Complementing the data collected by the short-form questionnaire, the long-form questionnaire is designed to provide information about people in Canada based on their demographic, social and economic characteristics. This information is important for your community and is vital for planning services such as child care, schooling, family services, and skills training for employment.

Activities of daily living

Question 11 provides information on the number of people in Canada who have difficulties with their daily activities, and whose activities are reduced because of a long-term physical, mental or other health condition. This information is used to identify people who are likely to have a disability. Statistics Canada may then follow up with a more detailed survey.

Sociocultural information

Question 12 provides information on the diversity of Canada’s population, and tells us about movements of people within Canada and from other countries to Canada.

Question 13 provides the citizenship status of Canada’s population. The information is used to plan citizenship classes and programs.

Questions 14 and 15 provide information about immigrants and non-permanent residents in Canada, and the year people immigrated. This information is used to compare the situation of immigrants over time, to evaluate immigration and employment policies and programs, and to plan education, health and other services.

Question 16 is used to provide a profile of the linguistic diversity of Canada’s population. This information is used to better understand the current status and the evolution of Canada’s various language groups.

Question 17 provides information about ethnic and cultural diversity in Canada. This information is used by associations, agencies and researchers for activities such as health promotion, communications and marketing.

Questions 18, 20 and 21 provide information used by governments, including Aboriginal governments and organizations, to develop programs and services for Aboriginal peoples.

Question 19 tells us about the visible minority population in Canada. This information is required for programs under the Employment Equity Act, which promote equal opportunity for everyone.

Mobility

Questions 22 and 23 tell us where residents of Canada are moving to and where they are moving from. This information is used to look at the characteristics of people who move, and to help identify the needs for housing, education, transportation and social services.

Place of birth of parents

Question 24 is used to assess the social and economic conditions of second-generation Canadians, and helps us understand Canada’s immigration history.

Education

Questions 25 to 29 provide information on the education, training and recent school attendance of residents of Canada. Governments use this information to develop training and other programs to meet the changing needs of our workforce and of specific groups such as immigrants, Aboriginal peoples, and youth.

Labour market activities

Questions 30 to 41 and 45 to 47 provide information on Canada’s workforce, including the industries and occupations in which people work, as well as the language(s) used at work. Employment information is used to assess the economic conditions of communities and specific populations, such as Aboriginal peoples and immigrants. Industry and occupation information is used to forecast job opportunities.

Questions 42 to 44 tell us where people work and how they get to work. This information is used to assess commuting patterns, public transit needs and energy use.

Commuting information also helps to identify locations for new hospitals, schools, daycare and recreational facilities, and the need for roads and transit services.

Questions 48 and 49 provide information on expenses related to child care and support payments. Along with the information on income obtained from personal income tax and benefit records, these questions help provide more precise measures of disposable income.

Step F: Housing

Questions F1 to F10 provide information to develop housing communities and projects.

Information on the number of rooms and bedrooms in homes and on housing costs is used to assess the economic situation of families. Governments use this information to measure levels of crowding within households and to develop housing programs.

Information on the age of dwellings and the need for repairs is used by municipalities to develop neighbourhood improvement programs.

Step G: Access to personal NHS information 92 years after the NHS

Question G1 provides each person with the opportunity to make an informed decision about what happens to his or her personal long-form information in 92 years. Consenting to the release of this information in 92 years will help future generations better understand the Canada of today, and will benefit historical, academic and genealogical research.

Start of text box

End of text box

• 1. Effective date
• 2. Application
• 3. Context
• 4. Objectives and expected results
• 5. Requirements
• 6. Consequences of Non-compliance
• 7. References
• 8. Enquiries
• Appendix A: Definitions

Important notice

The Chief Statistician may grant exemptions from this governing instrument, unless otherwise required by Canadian law or Government of Canada policies.

The direct plus indirect intensities are input-output multipliers derived from the input-output tables. They are used to assess the effects on energy use and greenhouse gas emissions of an exogenous change in final demand for the output of a given industry.

They provide a measure of the interdependence between an industry, the rest of the economy, and the use of energy or production of greenhouse gas emissions.

Direct effects measure the initial requirements for an extra dollar's worth of output of a given industry. The direct effect on the output of an industry is a change in output equal to the change in final demand.

Indirect effects measure the changes due to inter-industry purchases as they respond to the new demands of the directly affected industries. This includes the chain reaction of output up the production stream since each of the products purchased will require, in turn, the production of various inputs. Note that the energy calculations include an adjustment to account for the production of electricity from fossil fuels which would be double-counted if both the electricity consumption and the fossil fuel consumption used to produce it were included in the model.

Induced effects measure the changes in the production of goods and services in response to consumer expenditures induced by additional households income (i.e., wages) generated by the production of the direct and indirect requirements.

The intensity indicators of the physical flow accounts are simple multipliers that capture the sum of direct and indirect effects. They are based on the assumption that households are exogenous and that there is no feedback between wages and production (i.e. there is no induced effect included in the calculation).

Simple multiplier=(direct+ indirect effects)/ $1 exogenous final demand

It is generally acknowledged that simple multipliers underestimate economic impacts since induced households activity is absent. They can be considered as lower bounds of multiplier effects.

Anchor Store
A major commercial tenant such as a grocery store or a department store which may have both a shared and independent entrance as in the case of an enclosed mall.

Appliances (Commercial)
Appliances which are typically found in a commercial or industrial setting (e.g. freezers, refrigerators, dishwashers, stoves, ovens, microwaves, washers and dryers). Exclude walk-in refrigerators and freezers, as well as refrigerated and freezer food display cases.

Appliances (Domestic)
Appliances which are typically found in a residential setting (e.g. freezers, refrigerators, dishwashers, stoves, ovens, microwaves, washers and dryers).

Boiler
A type of space-heating equipment consisting of a vessel or tank where heat produced from the combustion of such fuels as natural gas, fuel oil, or coal is used to generate hot water or steam.

British Thermal Units
A unit of energy consumed by or delivered to a building. A British Thermal Unit is defined as the amount of energy required to increase the temperature of 1 pound of water by 1 degree Fahrenheit, at normal atmosphericpressure. Energy consumption is expressed in British Thermal Unit to allowfor consumption comparisons among fuels that are measured in different units.

Building
A structure totally enclosed by walls extending from a foundation to a roof.

Building Activity
Activity(ies) or function(s) taking place within a building.

Calendar Year
A calendar year is a period of 12 consecutive months from January 1 toDecember 31.

Campus or Complex
A group of two or more buildings on the same site owned or operated by a single organization, business, or individual. Examples include university campuses and hospital complexes.

Cogeneration
The simultaneous generation of electricity and thermal energy (e.g. steam) in one process and from the same fuel source. Types of cogeneration units or systems include condensing steam turbines and combined cycle gas turbines.

Commercial Building
A building that has more than 50 percent of its floor space used for commercial activities. These buildings include, but are not limited to, office buildings (non-medical), medical office buildings, warehouses, hotels and motels, food and beverage stores, non-food retail stores, and vacant buildings.

Common Areas
Common areas are spaces shared with other businesses in a building such as foyers, lobbies, washrooms, elevators, stairwells.

Computer
The definition of a computer includes personal computers and laptops but excludes cash registers and battery-operated hand-held devices, as well as servers in a dedicated server room.

Computer Server
A computer system that provides essential services over a computer network. This excludes personal computers and laptops.

Consumption
The amount of energy used in a building or by an organization during a given period of time, excluding fuel or energy used for transportation.

Contractor
A person who is contracted to perform work that is not directly related to daily activities of a business (e.g. renovations, repairs, deliveries).

Diesel
All grades of low-sulphur (lower than 0.05 percent) distillate fuel used for diesel engines.

District Chilled Water
Water chilled outside of a building in a central plant and piped into the building as an energy source for cooling.

District Heat
Steam or hot water produced outside of a building in a central plant and piped into the building as an energy source for space heating or another end use. The district heat may be purchased from a utility provider or providedby a central physical plant in a separate building that is part of the same multibuilding facility (for example, a hospital complex or university.) District heat includes district steam and/or district hot water.

District Hot Water
District heat in the form of hot water.

District Steam
District heat in the form of steam.

Domestic Water
Water used in the building for domestic purpose(e.g. drinking, food preparation, sanitation and personal hygiene).

Electricity Generation
The production of electricity using a generator, solar panels, fuel cells, aerogenerators, etc.

Electricity Purchased
Purchased electric energy supplied to a building by a central utility provider via power lines or from a central physical plant in a separate building thatis part of the same multibuilding facility. Electric power generated within a building for exclusive use in that building is specifically excluded.

Elevator
Equipment used to raise people or things to different levels or floors. Include public elevators, service elevators and lifts.

Energy Management and Control System (EMCS) or Building Automation System (BAS)
A system which monitors changes in ambient temperature and operating conditions, and automatically modifies the heating or cooling levels in different interior zones. This is accomplished by means of remote sensing and control instruments and interpretive and control software, also referred to as energy management systems or smart building controls.

Energy Performance Contract
A contract which guarantees that renovations or modifications to a building will deliver a certain amount of water and energy savings over a specified period of time. The costs of renewal projects are offset by the savings that are achieved as a result of these modifications.

Energy Source
A type of energy or fuel consumed in a building. Includes electricity, natural gas, fuel oil, district steam heating, and district hot water.

ENERGY STAR® Portfolio Manager
An interactive energy management tool used by the U.S. Environmental Protection agency for tracking and assessing the energy and water consumption of buildings. Portfolio Manager has the ability to generate weather normalized and non-weather normalized energy use intensity values, greenhouse gas emission metrics, as well as percentile energy performance scores for eligible building types.

Energy Units of Measure
The unit in which energy is measured (e.g., kilowatt-hour (kWh), gigajoule(GJ), megawatt-hour (MWh), cubic metre (m³), litre (L), cubic feet (ft³), etc.).

Establishment
A statistical unit used for survey purposes. In the case of colleges and universities, the establishment is the campus. In the case of hospitals, it is the entire set of facilities of the hospital complex. For all other activity sectors, it is the business or institution. An establishment may have more than one building (e.g. a university campus). Conversely, a building may house more than one establishment (e.g. a shopping centre).

Floor Area
The area enclosed above or below ground by the exterior walls of a building.

Full-time Equivalent Employee
An employee who works at an establishment for 30 or more hours a week. Employees exclude contract workers and volunteers.

Furnace
A type of space-heating equipment with an enclosed chamber where fuel is burned or electrical resistance is used to heat air directly without steam or hot water.

Gigajoule
A unit of measure corresponding to one billion joules. A joule is the international unit for measuring energy and corresponds to the energy produced by a power of one watt flowing for one second.

HVAC
A heating, ventilating and air-conditioning (HVAC) conservation feature that recuperates heat from exhaust.

Indoor Parking
An indoor area for parking vehicles. Includes partially exposed parking.

Institutional Building
A building that has more than 50 percent of its floor space used for institutional activities or for activities focusing on not-for-profit services in the public’s interest. These buildings include, but are not limited to,elementary and secondary schools, nursing and residential care facilities,and hospitals.

Kerosene
A petroleum distillate with properties similar to those of No. 1 fuel oil and used primarily in space heaters, cooking stoves, and water heaters.

Kilowatt-hour
A unit of work or energy measured as 1 kilowatt (1,000 watts) of power expended for 1 hour. One kWh is equivalent to 3,412 BTU.

Light Fuel Oil
A liquid petroleum product used as an energy source which is less volatile than gasoline. Light fuel oil includes distillate fuel oil (Nos. 1, 2, and 4).

Main Shift
The shift when the largest number of employees are in the building.If the number of employees changes depending on the season, report a main shift during the busiest season. Employees include part-time and full-time workers and exclude contractors and volunteers.

Multi-functional Devices
Devices which perform two or more activities such as printing, photocopying or faxing.

Natural Gas
A mixture of hydrocarbons containing mainly methane with small quantities of various gaseous hydrocarbons or hydrocarbons dissolved in crude oil found in underground deposits.

On-site Electricity Generation
A form of energy emanating from electric charges at rest or in movement. Includes purchased electricity and self-generated electricity kept for on-site usage.

Operating Hours
Hours an establishment is operating during a typical week. Exclude any time when maintenance, housekeeping, or security staff are working outside of the normal operating hours.

Partially Exposed Parking
Covered indoor parking with one or more walls fully or partially open to the exterior.

Portable Classroom
A classroom that has been brought on site for a temporary period(one school year or longer) to accomodate the variability in student population. This structure is not normally attached to the main school building.

Printers, Photocopiers and/or Fax machines
Equipment used to print, copy, and/or transmit a visual rendering either from a computer to a piece of paper or from a piece of paper onto another piece of paper.

Propane Gas
A normally gaseous straight-chain hydrocarbon extracted from natural gas or refinery gas streams. It can also take a liquid form.

Recommissioning Project
A systematic process for investigating, analyzing, and optimizing the performance of building systems by identifying and implementing of low or no cost and capital intensive facility improvement measures, as well as ensuring their continued performance.

Renovations or Retrofits
The process of upgrading a building's energy-consuming systems. Retrofitting may involve improving or replacing lighting fixtures, ventilation systems, or windows and doors, or adding insulation where it makes economic sense. Retrofitting also means including energy efficiency measures in renovation and repair activities.

Space Cooling
The conditioning of room air for human comfort by a refrigeration unit(e.g. an air conditioner or a heat pump) or by the circulation of chilled water through a central or district-cooling system. The use of fans or venting only, without air or water cooling, is excluded.

Steam
A gas resulting from the vaporisation of a liquid or the sublimation of a solid and generated by condensing or non-condensing turbines.

Typical Week
The normal operating hours for a building or organization when full and part time employees are working in the building. Excludes any time when maintenance, housekeeping, or security staff are working outside of the normal operating hours. If the week changes depending on the season, report a typical week during the busiest season.

Utility Bill
A bill or statement of charges for the consumption and delivery of energy sources or water which is provided by the provider of this energy source or water.

Water Heating
The use of energy to heat water for hot running water, as well as the useof energy to heat water on stoves and in auxiliary water-heating equipment for bathing, cleaning and other non-cooking applications.

Wood
An energy source that includes round wood (sold by the cord), lignin, wood scraps (chips) from furniture and window frame manufacturing, bark, sawdust, forestry residues, charcoal and pulp waste.

Year of Construction
The year in which the major portion of an establishments' building(s) was (were) built. If two or more portions or complete buildings of equal size were constructed at different times, then report the oldest.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to provide additional information as you complete the 2015 Annual Survey of Aquaculture Industry. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Table of contents

Guidelines
Reporting instructions
Business activity
Reporting period information
Revenue
Expenses
Industry characteristics

Guidelines

Reporting instructions

The data requested can generally be obtained from:

• the accounting records and financial statements for your business unit;
• your employment and payroll records;
• other sources (e.g., production manager).

Please report the data for the business unit identified on the questionnaire. Include only those operations located in Canada.

While completing the questionnaire:

1. Please report all dollar amounts in thousands of Canadian dollars (CAN$ ‘000).
2. Do not include sales tax.
3. Percentages should be rounded to whole numbers.
4. When precise figures are not available, please provide your best estimate.

Business activity

The description on file for this business or organization comes from the North American Industrial Classifications System (NAICS). This database contains a limited number of activity classifications. The classifications on file might be applicable for this business or organization, even if it is not exactly how you would describe this business or organization main activity. This activity should generate the largest portion of value of your sales during the reporting period.

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

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

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

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

Reporting period information

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

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

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

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

Revenue

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

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 of finfish, molluscs, aquaculture services, aquaculture by-products, seed, sales of goods purchased for resale and consulting revenue.
Exclude: Transfers into inventory and consignment sales; federal, provincial and territorial sales taxes and excise duties and taxes; intercompany sales in consolidated financial statements.

2. Rental and leasing

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

3. Commissions

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

4. Subsidies (government assistance to offset certain eligible current expenses or to supplement current revenue)

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

5. Royalties, rights, licensing and franchise fees

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

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

6. Dividends

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

7. Interest

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

8.  Other revenue – please specify:

Include: Amounts not included in questions 1 to 7 above.

9. Total revenue

The sum of questions 1 to 8.

Expenses

1. Purchases

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: Feed, therapeutants, purchases of fish eggs, live fish, mollusc seed, spat and live larvae for grow-out or processing and purchases of goods for resale.

2. Employment costs and expenses (for all employees who were issued a T4)
   1. Salaries, wages and commissions

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

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

1. 2. Employee benefits

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

3. Subcontracts

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

Include: Hired casual labour and outside contract workers; custom work and contract work; subcontract and outside labour; hired labour.

4. Research and development fees

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

5. Professional and business fees 

Include: Legal services; accounting and auditing fees; consulting fees; education and training fees; appraisal fees; management and administration fees; property management fees; information technology (IT) consulting and service fees (purchased); architectural fees; engineering fees; scientific and technical service fees; other consulting fees (management, technical and scientific); veterinary fees; fees for human health services; payroll preparation fees; all other professional and business service fees.
Exclude:  Service fees paid to head office (report at question 21 - All other costs and expenses).

6. Utilities 

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

Include: Diesel, fuel wood, natural gas, oil and propane; sewage.
Exclude: Energy expenses covered in your rental and leasing contracts; telephone, internet and other telecommunication (report at question 8 – Telephone, Internet and other telecommunication); vehicle fuel (report at question 21 - All other costs and expenses).

7. Office and computer-related expenses

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

8. Telephone, Internet and other telecommunication

Include: Internet; telephone and telecommunications; cellular telephone; fax machine; pager.

9. Business taxes, licenses and permits

Include: Property taxes paid directly and property transfer taxes; vehicle license fees; beverage taxes and business taxes; trade license fees; membership fees and professional license fees; provincial capital tax.

10. Royalties, franchise fees and memberships

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

11. Crown charges

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

Include: Crown royalties; Crown leases and rentals; oil sand leases; stumpage fees.

12. Rental and leasing

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

13. Repair and maintenance

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

14. Amortization and depreciation

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

15. Insurance

Insurance recovery income must be deducted from insurance expenses.

Include: Professional and other liability insurance; motor vehicle and property insurance; executive life insurance; bonding, business interruption insurance and fire insurance.

16. Advertising, marketing, promotion, meals and entertainment

Include: Newspaper advertising and media expenses; catalogues, presentations and displays; tickets for theatre, concerts and sporting events for business promotion; fundraising expenses; meals, entertainment and hospitality purchases for clients.

17. Travel, meetings and conventions

Include: Travel expenses; meeting and convention expenses, seminars; passenger transportation (e.g., airfare, bus, train, etc.); accommodations; travel allowance and meals while travelling; other travel expenses.

18. Financial services 

Include: Explicit service charges for financial services; credit and debit card commissions and charges; collection expenses and transfer fees; registrar and transfer agent fees; security and exchange commission fees; other financial service fees.
Exclude: Interest expenses (report at question 19 - Interest expense).

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

Include: Charitable donations and political contributions; bad debt expense; loan losses; provisions for loan losses (minus bad debt recoveries); inventory adjustments.

21. All other costs and expenses – please specify:

Include: Intracompany expenses; management fees, transportation, shipping, warehousing/storage, postage and courier, processing services and veterinary fees; production costs; gross overriding royalties; other producing property rentals; other lease rentals; other direct costs; equipment hire and operation; freight-in and duty; overhead expenses allocated to costs of sales; other expenses; cash over/short (negative expenses); reimbursement of parent company expenses; warranty expenses; recruiting expenses; general and administrative expenses; interdivisional expenses; interfund transfers (minus expense recoveries); exploration and development; amounts not included in questions 1 to 20 above.

22. Total expenses

The sum of questions 1 to 21.

Industry characteristics

This section is designed to collect detailed revenue and expenses for the aquaculture industry.

Sales

Sales should be reported net of excise and provincial or territorial sales taxes, HST/GST, trade discounts, returns and allowances and charges for outward transportation by common or contract carriers. Sales denominated in foreign currency should be converted into Canadian dollars at the exchange rate on the day of transaction. Dollar amounts and percentages should be rounded to whole numbers. When precise figures are not available, please provide your best estimate.

Include: all sales within or outside Canada recorded in your accounts for sales to other businesses and for transfers to other units of your business .

Exclude: GST/HST, PST and QST.

1.  to 6. Production of finfish (hatchery or grow-out)

This category is comprised of establishments primarily engaged in farm-raising finfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators.

Finfish production is reported as gutted head-on and the value is based on a farm-gate value.

Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

7. to 10. Production of shellfish (seed or grow-out)

This category is comprised of establishments primarily engaged in farm-raising shellfish. These establishments use some form of intervention in the rearing process to enhance production, such as keeping animals in captivity, regular stocking and feeding of animals, and protecting them from predators. Any shellfish not specified on these lines should be reported at question 14 - Sales of all other goods and services produced.

Shellfish is reported as whole and the value is based on a farm-gate value.

Exclude: establishments primarily engaged in catching or taking fish and other aquatic animals from their natural habitat.

12. Sales of goods purchased for resale

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

14. Sales of all other goods and services produced – please specify:

Include: roe, crustaceans, seed or larvae for grow-out, other shellfish not specified and aquaculture by-products.

Expenses

Materials, components and supply expenses

Exclude: capital expenditures.

22. Management fees or any other service fees paid to head office and other business support units

Management fees or any other service fees paid to head office (e.g., legal fees, advertising fees, insurance) and other business support units (e.g., warehouses, sales centres, trucking facilities).

23. to 25. Purchased service expenses

Purchased service expenses are services purchased from external businesses (e.g., third parties).

Exclude: purchased services that have been reported at question 22 - Management fees or any other service fees paid to head office and other business support units.

23. Transportation, shipping (contracted out), warehousing, storage, postage and courier

Report transportation and storage costs/expenses if they can be reported separately from purchases.

Include: Freight transport services by air, sea, or land (including rental with operator); postage and courier expenses (including local messenger and delivery); storage or warehousing services; moving services.

Exclude: Shipping using own vehicles.

24. Processing services

Processing services are the costs incurred when another company provides services related to gutting, cleaning, slitting, or shelling.