I. Introduction

The main objective of this survey is to obtain detailed revenue and expenditure data on each college and vocational school in Canada. Coupled with what is already available for the university sector, this gathering of data will provide a complete picture of the financial statistics of postsecondary education as well as vocational training in Canada.

The following notes provide the principles, definitions and guidelines necessary for the completion of the data form. Since it is desirable to obtain figures as comparable as possible from one institution to another, each respondent is requested to:

• provide accompanying notes of explanation in the observations and comments section of the submission for figures that do not follow the guidelines;
• provide comments on items which are excluded from the data, such as cases where provinces are making contributions to repay debt on behalf of an institution or material gifts received as donated service along with their estimated market value;
• estimates should be made whenever possible if income and expenditure figures are not readily available in the required format from the financial records of the institution. When estimates are made they should be indicated with an asterisk (*).

II. Submission

The final deadline for the submission is indicated in the covering letter. The completed questionnaire(s) should be returned in the self-addressed envelope provided.

A copy of the institution's Audited Financial Statements is also requested with your submission. If a copy is not available, please advise Statistics Canada as to the date on which they will be forwarded.

III. Coverage

With the exception of private institutions that only offer courses at the trade and vocational level, the survey covers all private and public non-degree granting institutions that offer educational programs at the postsecondary level and/or at the trade and vocational level. For statistical purposes, institutions are classified as follows:

1. Colleges/Institutes/Polytechnics

   Included in this classification are the colleges of applied arts and technology (CAAT's) in Ontario, general and vocational colleges (CEGEP's) in Quebec, institutes of technology and any other institutions providing education in fields such as paramedical technologies, nursing, agriculture, forestry, nautical sciences, etc.. These institutions offer programs at the postsecondary level, and may offer trade-vocational level programs.

2. Vocational Schools

   This classification includes Community Colleges in Saskatchewan and Vocational Centres in Alberta, government training schools, vocational training centres and any other institution offering programs at the trade-vocational level only.

3. Training in hospitals

   Included in this classification are educational centres located in hospitals, which offer educational or training programs, independently of the community college system, in nursing, radiotherapy, radiography, medical technology, etc..

   To ensure full coverage, it is important that each reporting officer indicates on section 2 of the questionnaire the affiliated campuses included in and/or excluded from the submission.

IV. Confidentiality

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

V. Authorization to Release

In order for Statistics Canada to release the information provided an 'Authorization to release' form must be signed. The form provided authorizes Statistics Canada to release the information in aggregation to the provincial/territorial level only.

VI. Principles of Reporting

1. Accrual Concept

For the purpose of this survey, the revenue and expenditure data should be reported on an accrual basis. That is, all revenues and expenditures should be reflected in the period in which they are considered to have been earned and incurred respectively. For example, major adjustments, such as retroactive salary and their related benefit costs, should be reported on that basis.

2. Total Income and Expenditures

All income and expenditures of the institution are to be reported. In this regard particular attention should be paid to the following:

• when an institution is provincially governed or consists of a branch of a department, all costs related to the operation, maintenance and administration of the institution are to be reported; the actual funds used to finance those expenditures should be shown as a provincial source of funds;
• consultations may be required with the institution's research department to obtain detailed breakdowns of income sources and expenses related to sponsored research;
• capital expenditures, as well as related revenues, that are financed by a government Department or Ministry other than the one responsible for the institution must be included in this report; the reporting officer is responsible for obtaining and providing this information;
• the figures reported should not include income or expenditures for the purpose of creating or eliminating an appropriation; however, any actual income or expenditure transaction recorded directly in reserve accounts should be included in the figures reported; this also applies to other assets and liability accounts; provisions for replacement of assets are considered to be transfers to reserve or appropriation accounts and should not be reported as expenses;
• receipts and expenses relating to special purpose, trust and other funds of the institution should, as well, be included in the report.

3. Ancillary Enterprises

An ancillary enterprise is an entity that exists to furnish goods and services to students, staff or others, and that charges a fee directly related to, although not necessarily equal to, the cost of the goods or services. To reflect properly the full cost of these enterprises, you should report their total gross revenues and total gross expenditures in the appropriate cells in the Schedule 1 and Schedule 2A. In addition, a breakdown by type of ancillary enterprises (bookstores, food services, residences, parking) must be completed on the Supporting Schedule A.

4. Reporting of Income

When reporting the sources of funds in the operating, sponsored research and capital income in Schedule 1, it is important to show the revenues under the headings that correspond to the immediate source of funds for the institution. For example, if an institution offers training courses for which Employment and Social Development Canada (ESDC) purchases seats, then the amount of money paid by ESDC should be shown under "Federal" only if the money is received directly by the institution. If the money is received by a third party (provincial government) and then transferred to the institution, then the direct source of funds is the "Provincial Government".

VII. Definitions

1. Program Cost Groups

This section defines the program cost groups to be used in the reporting of direct instruction expenditures on Schedule 2B of the questionnaire.

The criteria used to define the various program cost groups originates from those used in other surveys conducted by Statistics Canada and also from analysis of different educational systems across Canada. Note that these statistical definitions may not correspond identically to other existing definitions used by other organizations or governments.

a) Postsecondary Programs

This program cost group includes all direct expenditures incurred in providing instruction to students enrolled FULL-TIME or PART-TIME in postsecondary programs offered by Colleges/Institutes (see section III). These programs are of two kinds: university transfer programs and semi-professional career programs.

b) Trade and Vocational Programs

This program cost group includes all direct expenditures incurred in providing instruction (or training) to students (or trainees) enrolled FULL-TIME in vocational programs at the trade level for credit towards a recognized standing of proficiency or certification. Also included are direct expenditures related to students enrolled in academic upgrading programs for entry into a vocational program. Such students normally attend regular day classes in provincial trade schools, trade or industrial divisions of community colleges, adult vocational centres and other similar schools. These programs or courses prepare the student (trainee) for an occupational role below the professional or semi-professional level. A period of less than one year is normally sufficient to complete courses at this level. For less complex occupations, a program may last only a matter of weeks. Completion of grade 9 or 10 is usually required for entrance to these courses.

Included are, for example, pre-employment programs, language, skill or academic upgrading programs, refresher courses, apprenticeship programs, training on the job or training in-industry programs associated with educational institution, nursing assistant, etc..

c) Continuing Education Programs

This program cost group includes all direct expenditures incurred in providing instruction to students enrolled PART-TIME in courses, mostly in the evening, offered under the auspices of subsidiary divisions of schools designated by various names such as Division of Continuing Education, Adult Education Division and so on. Excluded are activities which have no sustained instruction or educational purpose such as recreational activities, presentations in the performing arts, art exhibitions and displays, debates fairs, conferences or conventions of clubs or associations.

Included are, for example, courses such as pre-employment programs, language, skill or academic upgrading programs, refresher, professional development, general interest, etc., which are offered on a PART-TIME basis.

2. Funds

a) Operating

This fund accounts for the cost of credit and non-credit instruction, non-sponsored research, academic support services, administration, plant maintenance and other operating expenses of the institution financed by fees, grants and other operating income. This fund will normally include all revenues and expenses regarding materials, supplies or services that are consumed within the year and which the institution considers to be operating, within the functional operating areas referred to in section 3 below.

b) Sponsored Research

Sponsored Research is a restricted fund that accounts for income and expenditures for all sponsored research as well as Research and Development (R&D). For an activity to qualify as R&D, there must be an appreciable element of novelty. Income is to be reported following the funds flow approach.

Sponsored Research covers the following activities:

Basic Research is any experimental or theoretical work undertaken primarily to acquire new knowledge of the underlying foundation of phenomena and observed facts, without any particular application or use in view;

Applied Research is the original investigation undertaken to acquire new knowledge, and directed primarily towards a specific practical objective;

Experimental Development is systematic work drawing on existing knowledge gained from research and/or practical experience that is directed to producing new materials, products or devices, installing new processes, systems and services, or improving those already installed.

The following activities should not be counted as R&D:

• all education and training of personnel; however, research by graduates and postgraduate students should be counted;
• scientific and technical information services such as collecting, coding, recording, classifying, analyzing, disseminating, translating, and evaluating, except where conducted solely or primarily for R&D support;
• routine testing of materials, components, products, processes, soils, etc.;
• maintenance of national standards;
• administrative and legal work connected with patents and licenses;
• investigations of proposed engineering projects using existing techniques; however feasibility studies on research projects are part of R&D;
• policy-related studies at the national, regional and local levels, as well as those of business enterprises in pursuit of economic activity;
• routine software development, computer maintenance, quality assurance, routine data collection, and market research;
• the many steps other than R&D necessary for the development and marketing of a manufactured product;
• the raising, management, and distribution of R&D funds; and
• routine investigation and normal application of specialized medical knowledge.

Sponsored Research accounts for the institution's income paid in the form of a contract (legally enforceable arrangements under which the institution, or an individual within the institution, agrees to undertake a research project, using the institution's facilities and/or personnel, for a sponsor that provide funds to meet all or part of the costs of the project) or a grant (unconditional payment for which service is not necessarily expected) from a source external to the institution.

Income sources include government, private industry and donors. Income may also include investment income, if the corresponding expenditures are reported in Sponsored Research.

Expenditures include activity funded from Sponsored Research income and exclude activity funded from the General Operating fund. It also includes the purchase of capital assets, if the corresponding income is reported as Sponsored Research.

c) Capital

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

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

It is a restricted fund that accounts for resources provided to the institution for capital purposes and not reported in any other fund. Fund income includes grants and related investment income, donations and other resources made available to the institution by external funding sources, such as government and donors, specifically for capital purposes. Fund expenditures include building programs, acquisitions of major equipment and furniture, major renovations and alterations, space rental and buildings, land and land improvements.

Capital expenditures, as well as related revenues, being financed by a Government Department or Ministry other than the one responsible for the institution must be included in this report. The reporting officer should be responsible for obtaining and providing this information.

3. Functions (Schedule 2A)

a) Instruction and non-sponsored research

This includes all direct costs related to credit and non-credit courses, summer courses, extension programs and all other academic functions related to instruction and non-sponsored research such as offices of academic department heads, audio-visual services, laboratories, etc..

b) Library

This includes all the operating costs of the main library as well as the campus libraries, if there are any. All costs of library acquisitions from the Operating fund should be shown under this function.

c) General Administration

This includes costs for activities whose primary function is to provide administrative support for the operation of the institution. It includes the activities of the president's office, vice president, registrar, finance, personnel, public relations, secretariats, etc.. It also includes expenditures on convocations, ceremonies, legal and audit fees, long distance phone calls, the internal portion of debt repayments and costs for computing facilities.

d) Physical Plant

This includes the costs related to physical facilities, such as physical plant offices, maintenance of buildings and grounds, fire insurance, telephone service, security, repairs and furnishing, renovations and alterations, mail delivery service.

e) Student Services

This includes costs for activities whose primary purpose is to assist students in their educational or employment pursuits and which are outside of, but supplemental to, the instruction of academic programs. It includes the costs of: counselling, placement, health services, athletics (not physical education), student accommodation services (not residences), student transportation services, bursaries, scholarships and prizes, student financial aid office, cultural activities, etc..

4. Types of Income

a) Government Grants and Contracts

Lines 1 to 10 include grants from, and contracts with, federal government departments and agencies, provincial/territorial government departments and agencies, and municipal governments.

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

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

Federal

Lines 1 to 6 include all research grants, research contracts, grants and contributions from the Government of Canada and its departments and agencies. Income received from the five major federal government agencies is reported on lines 1 to 5 as applicable.

The line items under "Federal" are as follows:

Provincial/Territorial

Lines 7 to 9 include income from provincial government departments and agencies. For example, Provincial/Territorial CFI matching grants, Provincial/Territorial CFI matching income (line 8) from the Ministry responsible for the institution is reported under the Sponsored Research fund.

In the case of a provincially/territorially administered institution, direct provincial funding is to be included here.

Municipal

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

b) Fees

This includes all mandatory student fees for credit and non-credit courses (with the exception of residence fees, parking fees and other similar fees which should be reported under 'ancillary enterprises - gross') paid by, or on behalf of all FULL-TIME and PART-TIME students.

All other fees charged to students such as laboratory fees, transcript, late registration, application, athletic fees, etc., are to be reported under the heading 'other'.

Normally, whenever revenues from fees are reported in Schedule 1 under specific program(s), related expenditures should be reported for the corresponding program(s) in Schedule 2B.

Note: Fees that are "flow through" (such as student activity fees collected for the students' council, etc.) should not be reported as college revenue.

c) Bequests, Donations, Non-Government Grants

This includes receipts from business, industry, foundations, individuals and religious organizations, as well as the value of services donated by various organizations.

d) Investment Income

This includes income from all investments such as dividends, bonds, mortgages, short-term notes and bank interest. Realized gains (or losses) should also be included if they are treated as income in the operating and/or capital funds.

e) Ancillary Enterprises (gross)

This includes total revenues from all ancillary enterprises such as residence or parking fees, and sales of services and products from bookstores, food services (dining hall, cafeterias and vending machines), publishing, laundry services, etc..

It should also be noted that the reporting officer is asked to report, on Supporting Schedule A, a breakdown of total income for the institution's ancillary enterprises.

f) Borrowings

This includes only those borrowings which are used to finance expenditures when repayment is to be made by the institution. Note that borrowings should be reported on an accrual basis.

g) Miscellaneous

This includes net income from rentals (other than ancillary enterprises), library fines and fines for other similar charges, and any income not reported elsewhere.

h) Interfund Transfers

When income from one fund is used to finance expenditures in another fund, report the amount as an interfund transfer. Total interfund transfers must net to zero.

5. Types of Expenditures

a) Salaries and Wages

Salaries and wages (excluding fringe benefits) as well as payments for leave of absence, shown under the appropriate functions and programs, are to be broken down into the following two categories:

b) Fringe Benefits

This includes the institution's contribution (in respect of all salaries and wages) to pensions, group life insurance, workmen's compensation, unemployment insurance, Canada pension, salary contribution insurance, long term disability insurance and other similar benefits. Also include staff development costs paid for by the institution.

c) Library Acquisitions

This includes all purchases of books, periodicals, audio/visual material and other reference material for the library. Costs of binding may also be included if normally considered part of the acquisition costs.

d) Operational Supplies and Expenses

This includes all expenditures for supplies which are normally consumed in the fiscal year, including postage, teaching supplies, photocopying, publications, long distance telephone charges, repair materials, all supplies to operate laboratories, etc..

e) Utilities

This includes all expenditures for fuel, electricity, water, gas, telephone equipment rental, etc..

f) Furniture and Equipment

This includes all expenses for furniture and equipment, such as laboratory equipment (other than consumables), administrative equipment and furnishings, copying and duplicating equipment, computing equipment maintenance equipment, etc.. Rental and maintenance costs as well as other related operating expenses should be shown under the appropriate operational function. Costs for replacing or acquiring new furniture and equipment should be reported under the capital fund.

g) Scholarships and Other Related Students Support

This includes all payments to students including scholarships, bursaries, prizes, fee remissions, gifts, etc..

h) Fees and Contracted Services

This includes all expenses for services contracted to external agencies (except for renovations, alterations and major repairs). Examples would be cleaning contracts, security services, snow removal, etc.. Also included are fees paid to legal counsellors (including retainers for negotiations of collective contracts), auditors' fees, consultant's fees, etc..

i) Debt Services

This includes all payments made to service debts of the institution such as bank interest, mortgage or debenture interest payments, and related charges. Principal payments on loans, mortgages, debentures or repayable grants should be excluded.

j) Buildings

This includes all capital expenditures which are normally considered part of construction costs, except for furniture and equipment as well as land and site services which are to be reported under their respective item. Costs for space rental, building insurances, taxes, minor renovations and alterations on buildings, and all other related operating expenses should be shown under the Physical Plant operational function. Depreciation is not to be included as an expenditure.

k) Land and Site Services

This includes capital expenditures on acquisitions of and improvements to land such as landscaping, sewers, tunnels, roads, etc.. Capitalized professional fees and planning costs related to this category are also to be included. Rental, maintenance and insurance costs as well as other related operating expenses for this item should be shown under the Physical Plant operational function.

l) Miscellaneous

This is to be used when the institution has an operating or capital expenditure not classified in the other categories.

m) Transfers To/From

This item is used for internal transfers of costs between funds or functions whenever it is not feasible to directly adjust the appropriate expenditure items.

The total internal transfers of costs should net to zero.

n) Ancillary Enterprises (gross)

Includes all gross expenditures incurred in the operating of ancillary enterprises (see section 4 (e) above).

It should be noted that the reporting officer is asked to report, on the Supporting Schedule A, a breakdown of total expenditures for the institution's ancillary enterprises.

VIII. Supporting Schedule A

Additional information is to be provided in this section for the total revenue and expenditures of institutional ancillary enterprises (bookstores, residences, food services and parking).

IX. Suggestions

Statistics Canada would welcome any suggestions made to improve this survey.

Tourism and Centre for Education Statistics Division

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

Confidential when completed
(Le français est disponible)

Voluntary survey

Although your participation in this survey is voluntary, your cooperation is important so that the information collected will be as accurate and complete as possible.

Survey purpose

Results from this survey allow users a better understanding of the financial position (income and expenditures) of all community colleges and public vocational schools in Canada. Your information may also be used by Statistics Canada for other statistical and research purposes.

Confidentiality

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

Financial Year Ending: Day, Month, Year (2018)

Identification of the institution

• Name of institution
• Address (number and street)
• City
• Province
• Postal code
• Check the appropriate boxes
  • Type
    • Public
    • Private
  • Governing authority
    • Province or territory
    • Board

Identification of the reporting officer

• Name and title of reporting officer
• Address (number and street)
• City
• Province
• Postal code
• Email address
• Telephone number
• Fax number
• Signature of the reporting officer
• Day, Month, Year

Does your institution offer courses at the elementary-secondary level, other than those academic upgrading courses such as Adult Basic Education which should be reported in this questionnaire?

• Yes
• No

If yes, please exclude revenues and expenditures relating to that level of education.

Instructions

1. Please read the guidelines carefully.
2. All amounts should be expressed in thousands of dollars ($'000).
3. Indicate estimated amounts with an asterisk (*).

Affiliated institutions or campuses included in this report

Affiliated institutions or campuses partially included in this report

Affiliated institutions or campuses excluded from this report

Schedule 1 – Operating, Sponsored Research and Capital Income
Table summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

Types	Funds
	Operating ($'000)	Sponsored Research ($'000)	Capital ($'000)	Total ($'000)
Government Grants and Contracts
FederalSchedule 1 footnote *
1. Employment and Social Development Canada (ESDC)
2. Canada Foundation for Innovation (CFI)
3. Canadian Institutes of Health Research
4. Natural Sciences and Engineering Research Council of Canada
5. Social Sciences and Humanities Research Council
6. Other federal
Provincial
7. Regular Grants
8. CFI Matching Fund
9. Other
10. Municipal
Fees
11. Postsecondary Programs
12. Trade Vocational Programs
13. Continuing Education Programs
14. Other
Bequests, Donations, Non-Government Grants
15. Business Enterprises and Individuals
16. Non-profit Organizations and Foundations
17. Sub-total
18. Investment Income
19. Ancillary Enterprises (Gross)Schedule 1 footnote **
20. Borrowings
21. Miscellaneous
22. Interfund TransfersSchedule 1 footnote ***
23. Total Income
Schedule 1 footnote * As highlighted in Section VI.4 in the Guidelines, amounts reported here should relate only to payments received directly by the institution. Return to Schedule 1 footnote * referrer Schedule 1 footnote ** Total should correspond with figures reported in the supporting schedule A. Return to Schedule 1 footnote ** referrer Schedule 1 footnote *** Total interfund transfers must equal to zero. Return to Schedule 1 footnote *** referrer

Schedule 2A – Operating, Sponsored Research and Capital Expenditures by Function and by Type
Table Summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

Types of Expenditures	Functions
	Operating						Sponsored Research ($'000)	Capital ($'000)	Total ($'000)
	Instruction and non-sponsored researchSchedule 2A footnote * ($'000)	Library ($'000)	General Administration ($'000)	Physical Plant ($'000)	Student Services ($'000)	Total Operating ($'000)
Salaries and Wages
1. Teachers
2. Other
3. Fringe Benefits
4. Library Acquisitions
5. Operational Supplies and Expenses
6. Utilities
7. Furniture and Equipment
8. Scholarships and Other Related Students Support
9. Fees and Contracted Services
10. Debt Services
11. Buildings
12. Land and Site Services
13. Miscellaneous
14. Transfers to/from
15. Ancillary Enterprises (Gross)Schedule 2 footnote **
16. Total Expenditures
Schedule 2A footnote * The figures in this column should be identical to the appropriate ones in column 5 (column total), schedule 2B. Return to Schedule 2A footnote * referrer Schedule 2A footnote ** Total should correspond with figures reported in the supporting schedule A. Return to Schedule 2A footnote ** referrer

Schedule 2B – Direct Instruction Expenditures by Program Cost Groups
Table Summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

Types of Expenditures	Programs
	Postsecondary Programs		Trade and Vocational Programs ($'000)	Continuing Education Programs ($'000)	TotalSchedule 2B footnote * ($'000)
	University Transfer ($'000)	Career ($'000)
Salaries and Wages
1. Teachers
2. Other
3. Fringe Benefits
4. Operational Supplies and Expenses
5. Furniture and Equipment
6. Fees and Contracted Services
7. Miscellaneous
8. Transfers to/from
9. Total Instruction Expenditures
Schedule 2B footnote * The figures in this column should be identical to the appropriate ones in column 1 (column instruction and non-sponsored research), schedule 2A. Return to Schedule 2B footnote * referrer

Supporting Schedule A – Ancillary Enterprises
Table Summary
This is an empty data table used by respondents to provide data to Statistics Canada. This table contains no data.

	Total Income		Total Expenditures
	Operating ($'000)	Capital ($'000)	Operating ($'000)	Capital ($'000)
Bookstores
Food Services
Residences
Parking
Other
TotalSchedule A footnote *
Schedule A footnote * Total should correspond with figures reported in schedules 1 and 2A. Return to Schedule A footnote * referrer

Observations and Comments
Table Summary
This is an empty data table used by respondents to give their observations and comments. This table contains no data.

Description (Fund, Function, Type of Income, Expenditure)	Comments

The objective of the linkage project is to increase the analytical and research value of the individual CIHI files by including information about deaths that occur after discharge from hospital. To that end, the linked dataset will be used to develop and validate health care indicators and performance measures as well as perform survival and outcome analyses on acute inpatient data while considering such elements as efficiency, continuum of care, outcomes and disparities in health and longevity.

To achieve this objective, the patient records in the Discharge Abstract Database (DAD), the National Ambulatory Care Reporting System (NACRS) and the Ontario Mental Health Reporting System (OMHRS) were linked to the CVSD. In addition to the deaths occurring in hospitals which are captured in the CIHI datasets, the linked file will provide information on patients who have died following their discharge from an acute care hospital or an emergency room. Statistics Canada does not have Quebec hospitalization data (RAMQ) as part of its data holdings and thus hospitalizations that occurred in the province of Quebec are not included in the linked datasets.

The Data

Discharge Abstract Database

The DAD includes administrative, clinical and demographic information on hospital discharges (including in-hospital deaths, sign-outs and transfers) from all provinces and territories, except Quebec. Over time, the DAD has also been used to capture data on day surgery, long-term care, rehabilitation and other types of care. DAD data for fiscal years 2000/2001 to 2022/2023 were included in the linkage.

In the DAD, jurisdiction-specific instructions for collection of data elements evolve over time. Collection of each data element may be mandatory, mandatory if applicable, optional or not applicable. Collection requirements can vary by jurisdiction and by data year. Researchers will find the listings of DAD data elements under the heading "Data Elements" at the DAD Metadata website. The documents on the website include information on mandatory versus optional collection status for each data element by jurisdiction, which is key to understanding coverage of data elements in the DAD. Please note that DAD data elements that could present an increased risk of direct or indirect identification of an individual were excluded in the DAD analytical file for this record linkage project.

National Ambulatory Care Reporting System (NACRS)

The NACRS contains data for hospital-based and community-based ambulatory care including day surgery, outpatient and community-based clinics, and emergency departments. Client visit data is collected at time of service in participating facilities from several jurisdictions. NACRS data for fiscal years 2002/2003 to 2022/2023 were included in the linkage.

For details on the provincial data coverage, please refer to the Data Quality Documentation, available under the "Data Quality" section of the NACRS Metadata website.

In NACRS, jurisdiction-specific instructions for collection of data elements evolve over time. Similar to DAD, collection of each data element may be mandatory, mandatory if applicable, optional or not applicable. Collection requirements can vary by jurisdiction and by data year.
Researchers will find the listings of NACRS data elements under the "Data Elements" section of the NACRS Metadata website. The documents on the website include information on mandatory versus optional collection status for each data element by jurisdiction, which is key to understanding coverage of data elements in NACRS.

Ontario Mental Health Reporting System (OMHRS)

The Ontario Mental Health Reporting System (OMHRS) analyzes and reports on information submitted to CIHI about all individuals receiving adult mental health services in Ontario, as well as some individuals receiving services in youth inpatient beds and selected facilities in other provinces. OMHRS includes information about mental and physical health, social supports and service use, as well as care planning, outcome measurement, quality improvement and case-mix funding applications. OMHRS data for fiscal years 2005/2006 to 2022/2023 were included in the linkage.

In OMHRS, instructions for collection of data elements for each assessment type evolved over time. Collection of each data element may be mandatory, optional, optional depending on an associated data element, or not applicable. Researchers will find the listings of OMHRS data elements under the heading "Data Elements" at the OMHRS Metadata website. The documents on the website include information on mandatory versus optional collection status for each data element by type of assessment, which is key to understanding coverage of data elements in OMHRS.

Canadian Vital Statistics Death Database (CVSD)

The Canadian Vital Statistics Death Database (CVSD) is a census of all deaths occurring in Canada each year. Deaths are reported by the provincial and territorial Vital Statistics Registries to Statistics Canada; the information provided includes demographic and cause of death information. Cause-of-death information is coded using the version of the International Classification of Diseases (ICD) in effect at the time of death. Records eligible for record linkage were deaths that occurred from January 1, 2000 through December 31, 2022.

In addition to the variables from the CVSD, the file includes variables from the Postal Code Conversion File+ (PCCF+) for each linked record. The PCCF+ was generated using the CVSD variable DEA_Q150 (usual residence of the deceased: postal code).

File structure, layout

Separate output files, one for each cohort by fiscal year are available for analytical use. The cohort files (DAD, NACRS, and OMHRS) include all the records from the cohort (linked and unlinked). The variable required to merge the output files is STC_ID.

The STC_ID identifies unique individuals and allows those individuals with multiple transactions within a dataset or across cohort datasets to be identified. The STC_ID allows records to be merged across datasets (e.g., DAD to NACRS, for example) so that a larger picture of health interventions for an individual can be analysed. Names and other personal identifiers are not included on the file.

Researchers can choose to use the outcome files as event-based (each row of data represents a hospitalization) or person-based (each row of data represents an individual). In order to use a file as a person-based file, the researcher must transform the data to include all hospital information for one person as one record (one row on the data file).

Date: October 2018

Program managers:

• Director General - Macroeconomic Accounts
• Director General - Education, Labour and Income Statistics

Reference to Personal Information Bank

In accordance with the Privacy Act, Statistics Canada is developing a new institutional personal information bank (PIB) to describe the individual financial transaction information Statistics Canada has obtained from public and private sector sources for the purposes of the Statistics Act, including but not limited to the following programs: Household Spending, Retail Sales, International Trade in Services, Financial and Wealth Accounts, Distributed Household Economic Accounts, Canadian Housing, and Income Statistics Programs.

Description of statistical activity

Statistics Canada obtains personal information from surveys and various administrative sources under the authority of the Statistics Act. More specifically, under Section 13 of the Statistics Act, Statistics Canada can require from third party organizations the disclosure of information that would assist Statistics Canada in fulfilling its mandate or that would aid in the completion or correction of that information. To that end, Statistics Canada will be acquiring individual payments and income history information from financial institutions. The acquisition of this information will reduce the burden of statistical enquiries on respondents and provide a lower-cost, higher frequency and comprehensive alternative to the more traditional survey-taking approach.

Statistics Canada will use the information for statistical purposes only, in support of its mandate, as required by the Statistics Act. Under no circumstances will the personal information obtained from financial institutions be used to perform credit, expenditure or income check on individual Canadians. The personal identifiers obtained from the Financial Institutions will be used to generate a statistical identifier for linkage purposes, or complete personal information that Statistics Canada has collected in the ordinary course of its operations.

The payments and income history information collected from financial institutions will be used to create a statistical database in support of various statistical programs in the economic and socio-economic fields, including but not limited to the Canadian Household Spending program National Economic Accounts and Income Statistics Divisions. To achieve its statistical objectives, Statistics Canada will integrate these data with other sources of information held by Statistics Canada once approval has been obtained in accordance with the Directive on Microdata Linkage. Statistics Canada will only make anonymized, aggregated statistical information on Canadian households publically available and as such, individuals will not be identifiable in any product disseminated to the public.

Reason for supplement

While the Generic Privacy Impact Assessment (PIA) addresses most of the privacy and security risks related to this statistical activity, this supplement describes the additional safeguards being implemented for collection, processing and use of payment and income history information due to the highly sensitive nature of this data.

The Generic PIA also presents and addresses the privacy principles and levels of potential risk, which apply to the collection and use of the payment and income history information.

Mitigation factors

This section defines the specific safeguards put in place for this activity at the various stages of the statistical business process including collection, processing, analysis and dissemination, in addition to the standard security measures, which apply to all confidential information collected by Statistics Canada. While regular procedures are already described in the Generic PIA, they are included here for a comprehensive record.

Collection

The information will be transmitted electronically to Statistics Canada using a secure file transfer protocol.

Storage

All Systems with access to any confidential information employs logical access controls at the device and network level. All Systems must have functional and current antivirus software. Network firewall and access rules are in place to prevent access by an employee who does not have work-related need to know. Network firewall rules are also in place such that no system processing any confidential information can be accessed at the network layer by a system outside of the secure area.

Processing

The identifiers and data files will be stored on its own unique, secure servers. The servers that will host that information will be housed in a secure location with access restricted to the designated individuals from the aforementioned programs as per each program's operational requirements provided they provide the necessary justification and obtain the approval from the responsible branch management. Furthermore, all access permissions are only applicable for a set duration of time and must be regularly renewed including justification and re-approval.

After initial processing, a statistical identifier will be generated by Statistics Canada to facilitate data integration. As per standard practice, following linkages with other sources of information, data will be stripped of identifiers such as name and address, to help to protect confidentiality.

Access

Access to any confidential data held by Statistics Canada is closely monitored. Financial information will be provided in separate files from the personal identifiers, further reducing any risk of breach of identifiable personal information. For information with personal identifiers, only a limited number of employees with work-related need will be allowed access.

Dissemination

The Statistics Act provides the legal basis for maintaining the confidentiality of personal and business information that Statistics Canada collects. Statistics Canada will not disclose confidential information to any third party, other than with the permission of the original data provider and the authorization from the Chief Statistician, as required by the Statistics Act.

Statistics Canada will publish only -non-identifiable, aggregated statistical information or anonymized public use microdata files as part of its general dissemination strategy.

Openness

A summary of the supplemental PIA will be publicly available on the Statistics Canada website as an addendum to the Generic PIA.

Conclusion

This assessment concludes that, with the existing Statistics Canada safeguards any remaining risks are such that Statistics Canada is prepared to accept and manage the risk.

Formal approval

This Supplement to the Generic Privacy Impact Assessment is approved by the Chief Statistician of Canada.

Anil Arora
Chief Statistician of Canada

Date: October 22, 2018

Data accuracy measures by type of shipment, Canada

	2016	2015	2014	2013	2012	2011	2010	2009	2008
All shipments	a	a	a	a	a	a	a	a	a
Domestic shipments	a	a	a	a	a	a	a	a	a
Transborder shipments	b	a	b	a	a	b	a	b	b
Local shipments	b	b	b	b	a	b	b	b	b
Long distance shipments	a	a	a	a	a	a	a	a	a

The data accuracy measures are for the "weight"variable.

"a"is excellent; CV from 0.01% to 4.99%
"b"is very good; CV from 5.00% to 9.99%
"c"is good; CV from 10.00% to 14.99%
"d"is acceptable; CV from 15.00% to 24.99%
"e"is use with caution; CV from 25.00% to 49.99%
"f"is unreliable; CV is 50.00% or higher

Response Rate

	2016	2015	2014	2013	2012	2011	2010	2009	2008
Unweighted response rate	92%	93%	92%	92%	92%	95%	93%	93%	93%