Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

Business activity Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

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, even if it is not exactly how you would describe this business’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.

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

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

Revenue

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

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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

1. Salaries, wages and commissions

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

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

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

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

6. Utilities

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

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

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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 sub-question (19) - Interest expense).

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

sum of sub-questions 1 to 21

Industry characteristics

1. Single ticket sales

Include: gift certificates.

Contract production of live performances/on tour

Revenues from sale of a live performance or production.

2. Licensing of right to use or broadcast copyrighted works (e.g., dramatic work, musical works, performances, sound recording)

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 musical, literary, artistic or dramatic works, sound recordings or the broadcasting of communication signals.

3. Government support

1. Federal
2. Provincial/Territorial (include art councils)
3. Municipal
4. Other government (e.g., foreign)

Include:

• funding from lotteries;
• non-repayable grants, contributions and subsidies from all levels of government.

Exclude: funding received for capital projects.

Private sector support

5. Corporate donations
6. Corporate sponsorships
7. Individual donations
8. Fundraising events (gross)
9. Foundations (An institution financed by a donation or legacy to aid research, education, arts, etc.)
10. Other private sector support

Include: revenue from private sector (corporate and individual) sponsorships, donations and fundraising.

4. Sales, wages, and benefits and contract fees

Include: honoraria (i.e., payments or fees rendered in recognition of professional services).

5. Average number of paid employees during the reporting period

To calculate the average number employed, add the number of employees in the last pay period of each month of the reporting period and divide this sum by the number of months (usually 12).

Exclude: partners and proprietors, non-salaried.

6. Percentage of paid employees who worked full time

Full-time employment consists of persons who usually work 30 hours or more per week. Please specify the percentage of paid employees who have been working full time by rounding the percentage to the nearest whole number.

10. Touring costs

Salaries and benefits for all of the people on the road (e.g., performers, technical crew, company manager, drivers).

Include:

• fees;
• transportation of personnel and equipment;
• accommodations;
• meals;
• per diems.

11. Live performances and attendees

Home

1. Main season

Productions throughout the company’s regular season.

2. Performances for young audiences

Include: all non-adult performances (i.e., the audience might be mixed, but the performance is geared to non-adults).

Note: Young audience would include children up to 14 years of age and youth 15 to 24 years of age.

3. Other performances (e.g., run-outs and guarantees)

Run-outs refer to live performances which might be beyond the normal home area but which do not require the payment of per diems.

Guarantees are performances where payment to the performing company is paid regardless of attendance at the performance. For most touring engagements, the sponsoring organization guarantees a fixed fee, known as a “guarantee”, for the performance. For these fixed fee engagements, the presenter determines ticket prices, promotes the engagement and sells tickets. Even if sales do not cover the total cost of the fee agreed upon, the presenter is still responsible for full payment.

Touring – Inside and outside of Canada

Live performances outside your normal home area and which require the payment of per diems.

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
• Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning it with the completed questionnaire. Please specify the organizations with which you do not want to share your data.

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

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

Record linkages

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

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htm or call us at 1-800-972-9692 for more information about these data-sharing agreements.

Integrated Business Statistics Program (IBSP)

Reporting Guide

This guide is designed to assist you as you complete the 2014 Survey of Service Industries. If you need more information, please call the Statistics Canada Help Line at the number below.

Help Line: 1-800-972-9692

Your answers are confidential.

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

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

Table of contents

Business activity
Reporting period information
Revenue
Expenses
Industry characteristics
Sales by type of client
International transactions
General information
Data-sharing agreements
Record linkages

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, even if it is not exactly how you would describe this business’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.

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

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, 2013 to April 30, 2014
• June 1, 2013 to May 31, 2014
• July 1, 2013 to June 30, 2014
• August 1, 2013 to July 31, 2014
• September 1, 2013 to August 31, 2014
• October 1, 2013 to September 30, 2014
• November 1, 2013 to October 31, 2014
• December 1, 2013 to November 30, 2014
• January 1, 2014 to December 31, 2014
• February 1, 2014 to January 31, 2015
• March 1, 2014 to February 28, 2015
• April 1, 2014 to March 31, 2015

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

• September 18, 2013 to September 15, 2014 (e.g., floating year-end)
• June 1, 2014 to December 31, 2014 (e.g., a newly opened business)

Reporting period information

Please report information for your fiscal year (normal business year) ending between April 1, 2012 and March 31, 2013. Please indicate the reporting period covered by this questionnaire.

Revenue

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

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 resale – net of discounts earned on purchases; Freight in and duty.

1. opening inventories

2. purchases

Include: raw materials, goods purchased for resale and non-returnable containers
Exclude: change in inventories

3. closing inventories

4. cost of goods sold

(opening inventories plus purchases minus closing inventories)

2. Employment costs and expenses

1. Salaries, wages and commissions

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

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

2. Employee benefits

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

3. Subcontracts

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

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

4. Research and development fees

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

5. Professional and business fees

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

6. Utilities

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

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

7. Office and computer related expenses

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

8. Telephone, Internet and other telecommunications

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 sub-question (19) - Interest expense).

19. Interest expense

Report the cost of servicing your company’s debt.

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

20. Other non-production-related costs and expenses

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

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

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

22. Total expenses

sum of sub-questions 1 to 21

Industry characteristics

What to report as books

Include:

• titles bearing an ISBN published under the publisher’s own imprint or under an imprint for which the publisher has acquired the publishing, management and marketing rights;
• non-periodical printed publications having at least 48 pages of text or illustrations, collated or bound, excluding covers;
• non-periodical printed publications having less than 48 pages but which you consider to be (are marketed as) a book (e.g., children’s books and poetry books);
• titles published in print, audio, CD-ROM, online e-books and other formats;
• titles published with non-book goods such as toys, etc.;
• titles sold under the form of masters for the purpose of reproduction (e.g., educational materials);
• atlases.

Exclude:

• publications issued for advertising purposes such as trade catalogues, prospectuses, tourist advertising, etc.;
• instruction books for assembling or operating machines, household appliances, etc., sold with the product;
• test sheets and music scores;
• timetables, price lists, directories, entertainment programs, calendars, school yearbooks, horoscopes, etc.;
• publications for internal use only, such as company regulations, reports, etc.;
• blank books such as ledgers and diaries;
• colouring books;
• newspapers and magazines;
• government publications and charts;
• publications containing advertising other than the publisher’s own promotional materials.

Guidelines

Please complete the questions 1 to 12 for books only, in all formats (not any other published material that your firm produces).

Number of copies sold by commercial category, questions 11 and 12.

Please report the number of books sold in Canada during the fiscal year. The publisher’s own titles are to be reported separately from exclusive agency books sold.

If precise numbers are not available, please provide your best estimate.

Sources of revenue

1. Sales of own and agency titles (net of returns) (book sales only)

A title is defined as a work produced for sale through any print, audio, CD-ROM, online e-books or other formats.

Own titles

Works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Agency titles

• Titles which are published or reprinted outside of Canada, but sold in Canada.
• Revenue from pre-sold books should be reported in the year in which they are delivered.

Include: paper books and digital books.

2. Percentage breakdown of sales of own and agency titles

a. Of your total book sales, paper and digital books, please report the percentage that were print titles sold online.

b. E-books for any electronic device (e.g. computer, tablet, phone, e-reader)

Sum of percentages does not need to equal 100%.

4. Non-repayable financial aid that should be reported according to the source of the grant:

a. Federal grants
b. Provincial/Territorial grants
c. Other grants (e.g., municipal, corporate)

Please report the amount awarded in the fiscal year for which you are reporting..

e. Dollar value of book returns for the reporting year

To calculate the dollar value of book returns for the year for which you are reporting, please apply the same valuation method used to calculate inventories.

6. Net sales value of titles sold in Canada by customer categories

a. Exclusive agents, distributors or wholesalers

Include: sales to firms who will further distribute and sell at wholesale prices (intermediaries).

b. Direct to retail - bookstores

Include:

• campus bookstores;
• chain bookstores with outlets in most major cities in Canada;
• big box retailers;
• independent bookstores that have either one outlet or several outlets within a narrow geographic area (city, province).

c. Direct to retail - Other trade sales

Include:

• warehouse clubs and discount stores which are primarily retail;
• department stores.

d. Library sales, direct and wholesale

Include :

• government libraries;
• special libraries;
• public libraries;
• educational libraries.

e. Educational institutions

Include :

• elementary-secondary level institutions (ELHI);
• postsecondary institutions (college, university).

Exclude: sales to educational libraries.

Include :

• elementary-secondary level institutions (ELHI);
• postsecondary institutions (college, university).

Exclude:

• sales to educational libraries.

f. General public

Include:

• publisher’s sales:
• through the mail;
• at home (door-to-door, home parties);
• in shopping centres (kiosks);
• in the workplace;
• at school fairs;
• through publisher’s own websites.

These are sales directly to the reader; the books are not purchased to be resold.

g. Other

Include: Internet retailers from all websites.

Exclude: Sales from publisher’s own websites.

7. Direct costs related to publishing

a. Production employee salaries, wages and benefits

Please report salaries, wages and benefits paid to employees involved in the production of a book.

Include:

• designers;
• editors.

Own titles

Works published (or co-published) in Canada by a firm holding the Canadian territorial rights to these titles.

Exclusive agency

Titles that are published or reprinted outside of Canada, but sold in Canada. Publishers who also act as exclusive agents should report their agency sales in the Exclusive agency rows.

8. Book Sales

In Canada

Sales of merchandise where the delivery address is in Canada.

Exclude: sales of rights in Canada.

Exports

Sales of products having physically crossed the Canadian border going to a foreign address.

Exclude: sales of rights abroad.

Titles that are published or reprinted outside of Canada, but sold in Canada. Publishers who also act as exclusive agents should report their agency sales in the Exclusive agency rows.

9. Commercial category

There are five commercial categories used to designate the target market of a title:

Textbooks

Titles published mainly to be used as educational material for students and teachers.

Include:

• elementary-secondary level (ELHI);
• post-secondary level (college, university);
• workbooks, readers and teacher’s manuals as well as reference books done specifically for the educational system.

Children’s books

Titles published for children and young adult markets.

Include:

• picture books;
• board books;
• texts which are not primarily intended as textbooks;
• children’s reference books.

Exclude:

• colouring books.

Tradebooks (other trade, all formats)

Titles published for consumption by the adult public at large.

Include:

• mass market paperbacks;
• trade paperbacks;
• trade hardcovers;
• literary fiction and non-fiction;
• poetry and drama;
• non-fiction such as history, political, biographies;
• bibles and hymnals.

Reference

Titles designed primarily for general reference purposes aimed at a diversified public.

Include :

• dictionaries;
• encyclopedias;
• thesauruses;
• atlases.

Scholarly, professional and technical

Titles aimed at the academic community, usually published by university presses, research institutes and learned societies or publications containing reference material aimed at a specific group of individuals such as accountants, lawyers or electricians.

Include: specialized reference books.

10. Authorship

Canadian authors

A Canadian citizen or landed immigrant who is an author or an editor in the case of anthologies or collected works.

Foreign authors

A person who is not a Canadian citizen or landed immigrant who is an author or an editor in the case of anthologies or collected works.

Adapted and/or translated titles

The citizenship of the title’s original author should be given, and not the citizenship of the adaptor or translator.

A title written by more than one author

The citizenship should be given as Canadian if at least one of the authors (or editors) is a Canadian citizen or landed immigrant, and they have made a substantial contribution to the book (one half or more of the content).

11. Commercial category

There are five commercial categories used to designate the target market of a title.

Textbooks

Titles published mainly to be used as educational material for students and teachers.

Include:

• elementary-secondary level (ELHI);
• post-secondary level (college, university);
• workbooks, readers and teacher’s manuals as well as reference books done specifically for the educational system.

Children’s books

titles published for children and young adult markets.

Include:

• picture books;
• board books;
• texts which are not primarily intended as textbooks;
• children’s reference books.

Exclude:

Tradebooks (other trade, all formats)

Titles published for consumption by the adult public at large.

Include:

• mass market paperbacks;
• trade paperbacks;
• trade hardcovers;
• literary fiction and non-fiction;
• poetry and drama;
• non-fiction such as history, political, biographies;
• bibles and hymnals.

Reference

Titles designed primarily for general reference purposes aimed at a diversified public.

Include:

• dictionaries;
• encyclopedias;
• thesauruses;
• atlases.

Scholarly, professional and technical

Titles aimed at the academic community, usually published by university presses, research institutes and learned societies or publications containing reference material aimed at a specific group of individuals such as accountants, lawyers or electricians.

Include: specialized reference books.

12. Titles information

New Titles published refer to new titles (excluding new editions and reprints) which your business unit has published or co-published in Canada during the fiscal year being reported. Count a new title only once regardless of the number of print-runs during the reporting year. A title only counts as one title regardless of the number of formats it is published in.

Include: Digital-only titles.

Exclude: Titles published by other business units for which your firm acts as an agent.

Sales by type of client

This section is designed to measure which sector of the economy purchases your services.
Please provide a percentage breakdown of your sales by type of client.
Please ensure that the sum of percentages reported in this section equals 100%.

1. Clients in Canada

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

b. Businesses
Percentage of sales sold to the business sector should be reported here.
Include:
• Sales to Crown corporations.

c. Governments, not-for-profit organizations and public institutions (e.g., hospitals, schools)
Percentage of sales to federal, provincial, territorial and municipal governments should be reported here.
Include:
• Sales to hospitals, schools, universities and public utilities.

2. Clients outside Canada

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

International transactions

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

General information

Data-sharing agreements

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

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

For this survey, there are Section 11 agreements with the provincial and territorial statistical agencies of Newfoundland and Labrador, Nova Scotia, New Brunswick, Quebec, Ontario, Manitoba, Saskatchewan, Alberta, British Columbia, and the Yukon.

The shared data will be limited to information pertaining to business establishments located within the jurisdiction of the respective province or territory.

Section 12 of the Statistics Act provides for the sharing of information with federal, provincial or territorial government organizations. Under Section 12, you may refuse to share your information with any of these organizations by writing a letter of objection to the Chief Statistician and returning.

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

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

Record linkages

To enhance the data from this survey, Statistics Canada may combine it with information from other surveys or from administrative sources.

Please note that Statistics Canada does not share any individual survey information with the Canada Revenue Agency.

Please visit our website at www.statcan.gc.ca/survey-enquete/index-eng.htmor call us at 1-800-972-9692 for more information about these data-sharing agreements.

Information on Canadian Government Finance Statistics Provisional Estimates

November 19, 2014

OTTAWA – Statistics Canada’s makes regular updates to the Canadian System of Macroeconomic Accounts in order to incorporate the most current information on the economy from censuses and annual surveys, and to improve estimation methods. These type of revisions are typically limited to a number of reference years.

Periodically, the Canadian macroeconomic accounts or components of the macroeconomic accounts undergo major revisions, which are much broader in scope. These are reserved for incorporating conceptual, classification, presentational, major statistical changes or due to the introduction of a new international accounting standard.

Since 2009 Statistics Canada has been working towards implementing the Government Finance Statistics standard, an international standard for reporting government revenues, expenditures, financial transactions, revaluations, assets, liabilities and net worth.

In short, Government finance statistics are:

• an economic representation of a government’s financial activity;
• the International Monetary Fund’s preferred basis for reporting government financial statistics;
• conceptually consistent with the balance of payment, international investment position and national account set of statistics.

Statistics Canada is now ready to release a set of provisional estimates of Government Finance Statistics for the period 2008-2009 to 2012-2013.

Government Finance Statistics allow users to analyze the financial soundness of the government and government business enterprises in the same way that financial soundness and stability is measured in the corporate or household sector. Government Finance Statistics also enable users to determine whether government decisions are sustainable over the long term, and assess government liquidity constraints as well as financing needs.

What are Government Finance Statistics?

The Canadian Government Finance Statistics will:

• Improve international comparability. Most countries around the world publish a set of government statistics according to the IMF’s government finance statistics manual. The Canadian Government Finance Statistics will be compatible allowing for inter-country comparisons with respect to indicators such as government sources of revenue, expenditures and level of debt.
• Allow policy makers to study the financial position, liquidity and operations of the different levels of governments in a consistent and systematic manner;
• Incorporate the latest advances in methodology in the area of economic measurement, and;
• Integrate updated source data and statistical techniques to add detail to economic estimates to more fully reflect the role of government in the Canadian economy.

Why Provisional?

Given the degree of changes associated with the development of this new product, Statistics Canada has decided to release the data with the provisional qualifier.

The provisional qualifier signals to users that the data are fit for use but subject to revision. Over the next year these data will be integrated into the rest of the Canadian System of Macroeconomic Accounts (such as the National Accounts, Balance of Payments, International Investment Position, Input-Output Tables). The data will be revised due to this integration process as the estimates, concepts and methods are compared and adjusted to align with counterparty information and integrated into the wider national accounts framework.

In addition there are a number of tasks that need to be completed over the next year to improve the usability of the data. These include:

• Balancing grants across levels of government: The GFS data estimate grants paid by one government to another government. Since the data are built from individual government accounting records the recording of what one level of government pays to another is not always consistent with what the receiving level of government records. For example, the Federal government may record a grant to a province valued at $100m. The provincial government may only record receipt of $95m (due to timing or approaches to classification). It is the role of the GFS compiler to determine how to balance these flows. This balancing has not been incorporated into the GFS data at this time.
• Inclusion of capital expenditures and capital stock: The current version of GFS data will not include estimates of capital spending and capital stock by government. The GFS manual recommends that government capital stock estimates be valued on a replacement cost basis. This means that the value of the government’s non-financial assets need to be valued at current prices. Government accounting records are inconsistent in their valuation of non-financial assets. As such, a methodology referred to as a perpetual inventory method, needs to be adopted to properly value the government’s non-financial assets. These estimates are not yet ready for dissemination. They will be ready sometime within the next year. The implication is that the provisional CGFS estimates will not include estimates of capital investment and capital stock and therefore it will not be possible to derive government net operating balance, net lending/borrowing or net worth.
• Consolidation: Consolidation is a method of presenting statistics for a set of institutional units (or entities) as if they constituted a single unit. For example, consider the following sectors within the Canadian public sector universe: Federal general government, provincial and territorial general government and local general government. Assume that we would like to analyze the overall impact of the federal, provincial/territorial and local governments on the Canadian economy. One way to do this would be to view these sectors as a single general government sector. In order to do this we could consolidate these units together and treat them as if they are a single unit. Consolidation is not simply summing together the data into a single aggregate. Consolidation involves first eliminating the transactions and debtor-creditor relationships that occur among the units being consolidated and then aggregating the remaining transactions. In other words, transactions or stock position of one unit are paired with the same transaction or stock position recorded for the second unit and then both the transaction or stock position are eliminated. The provisional GFS data will not be presented on an inter-sectoral basis. This has a number of implications. First, it makes it difficult to compare data from one province to another. For example, suppose you wanted to analyze total expenditures on health in the province of Ontario. You could not add together the health expenditures of the provincial general government, health sector and local government because you would invariably double count the expenditures. Some of the expenditures of the provincial general government on health represent grants to the health sector. The health sector then spends those same funds on hospital care, emergency care etc. Adding the two figures together results in a double counting of the information. Until the data are consolidated the only analysis that can be done using the CGFS data is a time series comparison of the data for a particular level of government.
• Aboriginal General Governments: While Statistics Canada has been producing data for the aboriginal general government sector since 2012 as part of the release of the Canadian System of National Accounts these data have not yet been incorporated into the CGFS release. These data will be incorporated over the next year as the CGFS data are integrated into the rest of the Canadian Macroeconomic Accounts.

Given these limitations one could ask why the data are being released at this point in time. Statistics Canada felt it was better to release the data now rather than wait another year since there is currently a lack of data in the area of government finance statistics, especially at the provincial and local level. While some of the detailed series may change over the next year and there are some data gaps, the general story and trends found in the data will remain the same.

‘Sequence of accounts’ approach

The strength of the Government Finance Statistics framework lies in the fact that it is a set of interrelated statements that integrate flows (revenues and expenditures) and stock positions (debt) for different levels of governments and government business enterprises.

The CGFS data is presented as a “sequence of accounts.” That is, it consists of two inter-related accounts; a statement of operations and a balance sheet.

This framework allows data users to monitor the impact current government policy and spending has on its stock of assets and liabilities, examine the liquidity of governments and the sustainability of government fiscal policy.

The Canadian Government Finance Statistics are also closely linked to other macroeconomic frameworks such as the System of National Accounts, Balance of Payments and International Investment Position. This ensures the data are comparable to other macroeconomic indicators such as gross domestic product, the balance of payments, household debt and net worth positions.

Increased Detail

With the initial release of the CGFS nine new matrixes will be published from which over 100 new data tables can be constructed.

Users will be able to look at government revenues (by type of revenue) and expenditures (by type of expenditure), transactions in assets, liabilities, as well as the stock of assets and stock of liabilities by level of government (federal, provincial, local).

Information is also available for various sub-sectors of governments such as the health sector and education sector.

A classification of the functions of government (COFOG) table is also available for each level of government. The COFOG tables provide an alternative view of government expenditures – focusing on the intended purpose of the expenditure. They paint a picture of the social and economic role governments play in society and the economy.

Finally a selected set of analytical tables are provided to data users. This includes tables which present government financial stability indicators and debt positions – at book and market value.

Who can use Government Finance Statistics?

Government Finance Statistics can be used by:

• Taxation analysts interested in studying tax rates and sources of revenue
• International bodies such as the OECD, IMF, UN to analyze the activities of the Canadian government relative to other countries.
• International credit agencies who need to advise on the credit worthiness of Canadian governments.
• The financial sector who need to track the governments’ demand and supply of funds in/to the economy.
• Tax payers interested in understanding how their tax dollars are spent and assessing the stewardship of the government.

Complex project

The compilation of the Canadian Government Finance Statistics is a complex project including structural, presentational, conceptual and statistical changes.

Regular users of Statistics Canada’s data are urged to familiarize themselves with these changes.

Users are invited to consult the following links on our website for a more in-depth explanation of the changes.

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

Ce document est aussi disponible en français.

Introduction

• Preface
• Acknowledgements
• Background
• Structure of the Classification
• CIP Canada 2016 update methodology
• Comparison of CIP 2011 and CIP 2016
• Variant of CIP - Primary groupings
• Assigning CIP codes to instructional programs
• Revision cycle

Preface

CIP Canada 2016 is an update of CIP Canada 2011.

There have been no changes to the CIP classes or structure for this update. The CIP Canada 2016 structure, classes and titles are the same as the CIP Canada 2011 structure, classes and titles.

Comparability between educational data from the United States and Canada was maintained. The CIP Canada 2016 version is comparable with the CIP 2010 version published by the National Center for Education Statistics (NCES) in the United States.

The update consists of adding new illustrative examples to CIP Canada 2016, to ensure that the examples of educational programs in CIP Canada remain current.

This update is based on research and consultation conducted by Statistics Canada on Canadian instructional programs.

Acknowledgements

This update of the Classification of Instructional Programs (CIP) was accomplished through the time, effort and co-operation of numerous people in Statistics Canada.

CIP Canada 2016 was updated under the guidance of Alice Born, Director of Standards Division. CIP Canada could not have been updated without the significant assistance of Statistics Canada's Centre for Education Statistics (CES), and the contributions of all are gratefully acknowledged.

CIP Canada 2016 is published by Standards Division. The revision was developed by Sandra Mialkowski of Standards Division working closely with Jennifer Flack of the CES and supported by Jules Léger, Adriana Yassine, Anna Morrone and Elaine Thomlinson of Standards Division, Annie Doth of System Engineering Division and Isabelle Bussières of the CES. The work was conducted under the supervision of Debra Mair and Kaveri Mechanda. The Internet version of this publication was created jointly by Niloufar Zanganeh and Serge Aumont.

Background

The Classification of Instructional Programs (CIP) was developed in 1980 by the National Center for Education Statistics (NCES) in the United States. NCES released updates in 1985, 1990, 2000 and 2010. CIP Canada 2016 is the third Canadian version of this classification; the first two versions being CIP Canada 2000 and CIP Canada 2011. The CIP Canada 2016 structure, classes and titles are the same as the CIP Canada 2011 structure, classes and titles.

CIP is designed to classify 'instructional programs', which are defined as follows:

A combination of courses and experiences that is designed to accomplish a predetermined objective or set of allied objectives such as preparation for advanced study, qualification for an occupation or range of occupations or simply the increase of knowledge and understanding. (Chismore and Hill, A Classification of Educational Subject Matter, 1978, NCES, p. 165).

Although CIP was specifically designed for the classification of instructional programs, it has also been used to classify courses, and will likely continue to be used for that purpose. CIP can also be used to classify and understand other units. For example, one might use CIP codes to classify institutions by programs offered, students and graduates by programs studied or faculty by programs taught.

The organizing principle behind CIP is 'field of study'. At Statistics Canada, a field of study is defined as a "discipline or area of learning or training" (Statistics Canada, ARCHIVED – 2006 Census Dictionary, Catalogue no. 92-566-XIE).

Prior to adopting CIP, Statistics Canada had several field of study classifications. CIP was chosen to replace them because it was a detailed and proven classification with a 20-year history, was up to date, had an established mechanism for updates and a track record of regular updates, and had a proper hierarchical coding structure. As an added advantage, it would provide comparability with the United States. CIP is now the Statistics Canada standard for field of study classification.

Structure of the Classification

The Classification of Instructional Programs, Canada is a three-tiered hierarchical arrangement of classes with successive levels of disaggregation.

1. The first level is made up of 'series', which are identified using two-digit codes. The series are the most general groupings of related programs. CIP Canada 2016 contains 49 series.
2. The second level is made up of 'subseries', which are identified using four-digit codes. The subseries provide an intermediate grouping of programs that have comparable content and objectives. CIP Canada 2016 contains 387 subseries.
3. The third level is made up of 'instructional program classes', which are identified using six-digit codes. Instructional program classes represent the specific instructional programs and are the most detailed level within CIP. They are the basic unit of analysis used in reporting instructional programs. CIP Canada 2016 contains 1,689 instructional program classes.

The format for class labels at the series level consists of a two-digit code followed by a period, then by the program title. For example: 01. Agriculture, agriculture operations and related sciences.

The format for class labels at the subseries level consists of the two-digit series code, followed by a period, then by a further two digits. The code is followed by the program title. For example: 01.01 Agricultural business and management. There is at least one subseries within every series.

The format for class labels at the instructional program class level consists of the four-digit subseries code, followed by a further two digits. This is followed by the program title. For example: 01.0101 Agricultural business and management, general. There is at least one instructional program class within every subseries.

Program descriptions identify the objectives and content of the instructional programs. Program descriptions using the phrase "any program that focuses on" describes academic and general programs. Program descriptions using phrases such as "program that prepares individuals to" or "program that generally prepares individuals to" describe programs designed to prepare individuals for specific occupations.

Within each subseries, instructional program classes are listed in numerical sequence. Classes with a more general focus appear at the beginning of the sequence. A residual class appears at the end of the sequence to cover instructional programs that belong in the subseries but are not covered by another instructional program class. For example, within subseries 01.01, Agricultural business and management, instructional program class 01.0101 Agricultural business and management, general appears first and instructional program class 01.0199, Agricultural business and management, other appears last.

Occasional gaps may occur in the numerical sequence of classes. They result either from deletions of classes that appeared in previous editions of CIP or from moves of classes to new locations in the classification.

Titles are generally one word or phrase, such as 'Psychology' or 'Civil engineering', that conveys the most commonly used or accepted name describing a program.

In some cases, more than one title may be used for the same instructional program. To reflect this, the title of the corresponding instructional program uses words or phrases separated by slashes. This is done in the following situations:

• two or more commonly accepted names exist for the same program, or
• the same program has different names at different educational levels, or
• the program has undergone a recent name change but many institutions still use the older name for the program.

For example, subseries 26.07. Zoology/animal biology includes programs that focus on the study of zoology and/or animal biology.

CIP Canada 2016 update methodology

Statistics Canada's release of CIP Canada 2016 is an update only, it is not a revision of CIP.

There have been no changes to the CIP classes or structure for this update. The update consists of adding new illustrative educational program examples to ensure that CIP remains current.

This update maintains the high degree of commonality between the two national versions of CIP, continues to permit close comparability between Canadian and U.S. educational data, and facilitates a common approach to future classification revisions.

Illustrative examples accompany all CIP Canada 2016 instructional program classes. Illustrative examples are examples of the content that belongs in the corresponding class. They appear under the heading "Illustrative example(s)". As in the past, the examples were developed based mainly on program names provided in response to the previous Census of Population. The wording used thus reflects the way respondents would typically describe these programs. However, CIP Canada 2016 has also tried to include more program titles actually used at Canadian postsecondary institutions.

Inclusions are being introduced to CIP in CIP Canada 2016. Inclusions are borderline cases that belong in the corresponding class. They appear under the heading "Inclusion(s)". Inclusions are similar to illustrative examples, in that they help clarify the content that belongs in each class.

CIP Canada 2016 has only four inclusions: "victimology" in 45.0401 Criminology, "art restoration" in 50.0703 Art history, criticism and conservation, "fundraising" in 52.0206 Non-profit/public/organizational management, and "fundraising management" in 52.0206 Non-profit/public/organizational management.

Exclusions also accompany most instructional program classes. Exclusions clarify the boundaries of the instructional program class by identifying related instructional program classes and similar programs that are classified elsewhere. They appear under the heading "Exclusion(s)". The instructional programs cited in the Exclusions were selected from among the examples of related instructional program classes.

The lists of illustrative examples and exclusions are meant to facilitate the use of CIP, not to be exhaustive.

Comparison of CIP 2011 and CIP 2016

Classes

There were no new classes, splits, mergers or deletions. The CIP 2016 classes are the same as the CIP 2011 classes.

Structure

There was no restructuring of the classification. The CIP 2016 structure is the same as the CIP 2011 structure.

Titles

There were no changes to class titles. The names of the CIP 2016 classes are the same as the names of the CIP 2011 classes.

Examples

The existing examples were reviewed for usefulness and accuracy, and many examples of new instructional programs were added. Care was taken to ensure that all content illustrated by the examples in one language was also conveyed by the examples in the other language. The examples used are illustrative of possible survey responses and of actual program names.

Variant of CIP – Primary groupings

A variant of CIP has been developed jointly by Statistics Canada and the National Center for Education Statistics. It is based on work undertaken as a part of the creation of the North American Product Classification System (NAPCS) by Canada, the United States and Mexico.

The variant is comprised of thirteen 'primary groupings' that are a convenient and useful basis for summarizing and analysing more detailed classes. This variant must be used for the presentation or analysis of highly aggregated data.

Two general observations about the primary groupings should be kept in mind:

1. Groupings are based on field of study and are independent of the level at which the study was undertaken. Series 21. Pre-technology education/pre-industrial arts programs and series^CAN 53. High school/secondary diploma and certificate programs are exceptions to this rule; these two series are included in the Other category.
2. Primary groupings comprise entire series, with one exception: series 30. Multidisciplinary/Interdisciplinary Studies has been split into its constituent subseries. Those subseries have then been grouped with the closest equivalent series.

The primary groupings are as follows:

The following table details the special aggregation structure. The first two columns list the primary grouping (code and title). The last two columns give the information on constituent CIP series and subseries.

Assigning CIP codes to instructional programs

To ensure consistency at the national level, Statistics Canada codes program data submitted from household surveys and from administrative data in institutions' files. This coding is done with the help of software that has been developed to provide a combination of auto-coding and computer-assisted coding. The basic approach is described below. This will be of particular interest to institutions or organizations that need to do their own CIP coding.

The basic coding tool is the classification manual available in electronic format.

In addition to the manual, those coding programs using CIP should ensure that they also have the following information:

• program title
• program description
• type of institution
• duration of study
• nature of the academic award

With this information at hand, the coding of a single-discipline instructional program is relatively straightforward. The coder selects all likely series and from among those chooses the most applicable. The process is then repeated at the subseries level, and again at the instructional program class level. This top-down process is facilitated by referring to the illustrative examples and exclusions in the manual.

Several examples are presented to show the coding process.

Suppose the coder has the following information:

• program title: Canadian history
• program description: five-credit MA through department of history, faculty of arts and sciences
• type of institution: university
• duration of study: one year postgraduate
• academic award: MA

The academic award confirms that the program is a credit course. The coder will next try to identify the appropriate two-digit series. In this case, from the title and description, series 54. History is the clear choice. Within series 54., only subseries 54.01 History exists. Within 54.01, instructional program class 54.0107 Canadian history is selected. By referring to the illustrative examples, the coder will find that Canadian history is explicitly part of this class. This confirms the results of the top-down process. The institution type and duration of study were not used.

In a second case, the coder has the following information:

• program title: Mathematical physics
• program description: five-credit MSc through department of physics, faculty of science
• type of institution: university
• duration of study: postgraduate
• academic award: MSc

The academic award confirms that the program is a credit course. The coder will next try to identify the appropriate two-digit series-in this case, series 27. Mathematics and statistics, series 40. Physical sciences and series 41. Science technologies/technicians are possibilities. Based on the program title and description, the program is not pure mathematics, nor is it technological in nature. This rules out series 27. and 41. Within series 40., subseries 40.08 Physics is most applicable. Within 40.08, instructional program class 40.0810 Theoretical and mathematical physics is selected. By referring to the illustrative examples, the coder will find that Mathematical physics is part of this class. Use of the illustrative examples in this way confirms the results of the top-down process. The institution type and duration of study were not used.

In a third case, the coder has the following information:

• program title: Film law
• program description: Master of Laws through faculty of law with specialization in film law
• type of institution: university
• duration of study: postgraduate
• academic award: Master of Laws (LLM)

The academic award confirms that the program is a credit course. The coder will next try to identify the appropriate two-digit series. Possible candidates are series 22. Legal professions and studies and series 50. Visual and performing arts. Series 50. focuses on the actual performance. Series 22. prepares individuals for the legal profession and related research. Based on the program title and description, series 22. is the clear choice. This is an advanced law degree and therefore, within series 22., the program belongs in subseries 22.02 Legal research and advanced professional studies (Post-LLB/JD). Within 22.02, instructional program class 22.0212 Intellectural property law (LLM, LLD, JSD/SJD) is selected. Referring to the illustrative examples confirms this.

In a fourth case, the coder has the following information:

• program title: Truck and coach mechanic
• program description: This apprenticeship certificate program completes the in-school requirements for the truck and coach technician apprentices. Students are offered instruction in subjects such as trade practices and auxiliary systems, engine systems, electrical systems, fuel systems, drive trains, and steering, suspension, and brake systems.
• type of institution: community college
• duration of study: one year
• academic award: certificate

The academic award and duration of study, together, confirm that the program is a credit course. The top-down process continues as previously. Using the institution type, program title and program description, the coder will choose series 47. Mechanic and repair technologies/technicians, subseries 47.06 Vehicle maintenance and repair technologies, and then instructional program class 47.0613 Medium/heavy vehicle and truck technology/technician. By referring to the illustrative examples, the coder will find that Truck and coach mechanic is part of this class and thereby confirm the coding choice.

The coding of combined majors, also called 'double majors' or 'joint majors,' and multidisciplinary programs follows the same top-down approach. The difference here involves the choice of residual class in the event that there is no specific class for the combined program. The approach to combined majors and multidisciplinary studies is as follows:

• Proceeding top-down, the coder tries to find an instructional program class that explicitly covers the combined program. If such a class is found, the program can normally be assigned directly to that class. For example, a double major involving 11.0501 Computer systems analysis/analyst and 27.0301 Applied mathematics, general would be coded to 30.0801 Mathematics and computer science.
• Otherwise, if the component disciplines belong to the same subseries-but not the same instructional program class-the program can normally be coded to the residual category (a class ending in 99) within that subseries. For example, a double major involving 14.0902 Computer hardware engineering and 14.0903 Computer software engineering would be coded to 14.0999 Computer engineering, other.
• Otherwise, if the component disciplines belong to the same series-but not the same subseries-the program can normally be coded to the residual category (a class ending in 9999) within that series. For example, a double major involving 14.0902 Computer hardware engineering and 14.1101 Engineering mechanics would be coded to 14.9999 Engineering, other.
• Otherwise, if the component disciplines belong to different series, the program is normally coded to instructional program class 30.9999 Multidisciplinary/interdisciplinary studies, other. For example, a double major involving 14.0902 Computer hardware engineering and 27.0301 Applied mathematics, general would be coded to 30.9999 Multidisciplinary/interdisciplinary studies, other.
• An exception to the use of 30.9999 involves combined/joint language majors. Language studies are covered by series 16. Aboriginal and foreign languages, literatures and linguistics, series 23. English language and literature/letters and series 55. French language and literature/letters. Where programs involve combinations belonging to two or more of these series, the combined programs are coded to residual instructional program classes within series 16. Aboriginal and foreign languages, literatures and linguistics. For example, a combined French/Spanish major is coded to 16.0999 Romance languages, literatures and linguistics, other. For similar reasons, a combined French/German major or a combined French/English major is coded to 16.9999 Aboriginal and foreign languages, literatures and linguistics, other.

Revision cycle

CIP has a 10-year revision cycle. Revising a statistical classification involves a complete review of the conceptual basis of the classification as well as a review of user needs and available tools. Part of that review involves determining whether proposed changes would work better than the current practices and thus warrant a revised version of the classification.

Between revisions, updates can be made to incorporate new instructional programs being offered.

1. My business is involved in Logging. Why did I receive a survey on manufacturing?

The Annual Survey of Manufacturing and Logging Industries (ASML) collects information on both manufacturing and logging activities. In fact, survey respondents represent many types of operations including those involved in less "traditional" models like service provision (e.g. contract logging), custom manufacturing, and other diverse operations.

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. If you're still uncertain please call 1-800-858-7921 for further instructions.

2. What if my business did not operate for the full year?

If your business is currently closed and will not reopen, select Ceased all operations only. You should still report to this survey for the activities that took place during this reporting period.

If your business is currently closed but will reopen and/or is planning to reopen, select Temporarily Inactive but will reopen. "Temporarily Inactive" could be used to indicate labour actions (strike/lockouts), scheduled retooling, or international trade actions (duties/quotas) that result in a temporary cease of operations with planned resumption in the short term. You should still report to this survey for the activities that took place during this reporting period.

3. Why am I asked to provide detail on raw materials and manufactured products?

These data are used to measure and understand the flows of goods (and other economic flow) between provinces and between Canada and other countries. They are used by the business community, manufacturing associations, federal and provincial departments and international organizations to profile the manufacturing and logging industries, undertake market studies, forecast demand and develop trade policies.

4. What if my raw materials and/or my finished products are not listed on the questionnaire?

Your questionnaire will list pre-identified products (raw materials and finished goods) that are relatively common to the industry. However, there are many different possibilities for what your business uses and produces. If you are unable to find the relevant products in either section please provide the detail on these products at the bottom of each section along with a written description.

If this level of detail is not available in your records, please provide estimates.

5. What if my business cannot report the level of detail requested for raw materials and finished products?

This information is important, and is used to measure and understand the flows of goods between provinces and Canada. If your business does not have the details requested, please provide your best estimate for the main products used in the manufacturing process and the main products manufactured.

Example:
For logging operations other than contract logging, please provide your best estimate for the main species your business cuts. For contract loggers, see question 7.

For lumber and wood product manufactures, please provide your best estimate for the main raw materials used in the manufacturing process and the main products manufactured.

6. Where should I report revenues from Logging operations?

Revenues from sales of logs and wood residue, including by-products such as wood chips, sawdust, etc., should be reported as Sales of logs, wood residue and manufactured products. When logs are transferred to other business units or a head office of your firm, the sales value of these logs should be reported at the value shown on your books of account (i.e., book transfer value).

For revenue from stumpage sales:

If your business is mainly engaged in logging operations, this should be reported as Revenue from stumpage sales;

For all other businesses, this should be reported under Sales of logs, wood residue and manufactured products.

7. What is the revenue from logging service fees and/or custom work?

Some logging operations carry out their logging operations on behalf of others in return for a logging service fee. In this example the first business would harvest the timber but would not own tenure (i.e. does not pay stumpage fees).

The revenue generated from the logging services should be reported under Revenue from logging service fees and/or custom work. Do not report revenue from these activities as sales of logs.

Alternatively, if your business pays logging service fees to a logging service provider, this expense should be reported under Subcontracts. (Note: Not all respondents receive the same questions. If this question is asked on your questionnaire it will be found in the "Expenses" section)

8. What if I don't alter or process the goods that I sell? Where do I report revenues for goods that I sell "as is"?

Your business may buy and sell goods without any further processing at your business unit. These goods should be reported as Purchases of goods for resale, as is and Sales of goods purchased for resale, as is

For example, if a sawmill purchases logs, and subsequently finds some of these logs to be unsuitable for further production they may decide to sell these logs "as is".

• The original purchase should be reported under Purchases of goods for resale, as is, and
• The revenue generated from this sale should be reported under Sales of goods purchased for resale, as is

9. How should I report if my business does not own or purchase any raw materials?

Stumpage fees should be reported under Crown charges (for logging, mining and energy industries only). This mainly applies to logging operations (including businesses that have a different main business activity)

Some manufacturers earn revenues by providing manufacturing services to other businesses (who may own the products and materials involved). These revenues should be reported under Revenue from manufacturing service fees or and/or custom work.

10. What are stumpage fees?

The term "Stumpage fee" refers to amounts paid for the right to harvest timber from Crown land.

11. What if our raw materials are transferred from another branch of the same company? How should I report these?

You should report the value shown on your books of account (i.e., book transfer value) of raw materials transferred from another branch of your company.

12. What if this business only purchases the raw materials but does not perform any manufacturing? How do I report when I contract out this work to a manufacturer?

If your business pays manufacturing service fees to a manufacturing service provider, this expense should be reported under Subcontracts. (Note: Not all respondents receive the same questions. If this question is asked on your questionnaire it will be found in the "Expenses" section)

You should report your raw material purchases under Purchases of raw materials and components

13. How should I report expenses paid to contract loggers?

Do not report the expenses as purchase of logs. If your business owns tenure (i.e. has paid stumpage fees) and pays logging service fees to a logging service provider, this expense should be reported under Subcontracts. (Note: Not all respondents receive the same questions. If this question is asked on your questionnaire it will be found in the "Expenses" section)

14. Where should I report logging road costs?

Please exclude logging road costs (e.g. road clearing, ploughing, and grating) from Purchases of raw materials and components.